v3.26.1
Condensed Consolidated Balance Sheets - USD ($)
Jun. 30, 2026
Dec. 31, 2025
CURRENT ASSETS:    
Cash $ 39,221 $ 109,091
Receivable from sale of equity method investment 187,000 748,000
Prepaid expense and other current assets 273,493 282,170
Current assets of discontinued operations 356,616
Total Current Assets 499,714 1,495,877
NON-CURRENT ASSETS:    
Operating lease right-of-use assets, net 135,055
Property and equipment, net 11,999 727
Intangible assets, net 1,265,616 2,158,167
Goodwill 12,808,197 12,808,197
Non-current assets of discontinued operations 6,937,769
Total Non-current Assets 14,220,867 21,904,860
Total Assets 14,720,581 23,400,737
CURRENT LIABILITIES:    
Accrued professional fees 1,472,034 1,832,606
Accrued research and development fees 153,772 153,772
Accrued payroll liability and compensation 875,638 1,072,553
Accrued litigation settlement 363,450 363,450
Accrued liabilities and other payables 171,836 281,063
Operating lease obligation 89,831 6,000
Derivative liability 27,790 34,156
Stock subscription liability 150,000 150,000
Bridge loan payable, net 197,341
Convertible note payable, net 737,018
Note payable, net 1,188,700
Current liabilities of discontinued operations 6,061,077
Total Current Liabilities 4,593,051 14,147,114
NON-CURRENT LIABILITIES:    
Operating lease obligation, noncurrent portion 56,224
Non-current liabilities of discontinued operations 23,515
Total Non-current Liabilities 56,224 23,515
Total Liabilities 4,649,275 14,170,629
Commitments and Contingencies (Note 16)
EQUITY:    
Preferred stock, value issued
Common stock, $0.0001 par value; 100,000,000 shares authorized; 13,680,790 shares issued and 13,677,323 shares outstanding at June 30, 2026; 4,857,476 shares issued and 4,854,009 shares outstanding at December 31, 2025 1,368 486
Additional paid-in capital 106,067,244 88,376,767
Less: common stock held in treasury, at cost; 3,467 shares at June 30, 2026 and December 31, 2025 (522,500) (522,500)
Accumulated deficit (112,592,608) (105,934,101)
Statutory reserve 6,578 6,578
Accumulated other comprehensive loss (242,029) (241,402)
Total Change Agents Corporation stockholders’ equity 10,071,306 9,230,108
Noncontrolling interest
Total Equity 10,071,306 9,230,108
Total Liabilities and Equity 14,720,581 23,400,737
Related Party    
CURRENT LIABILITIES:    
Accrued liabilities and other payables - related party 100,000 100,000
Advance from pending sale of subsidiary - related party 3,158,078
Series C Convertible Preferred Stock    
EQUITY:    
Preferred stock, value issued 2,540,000 3,790,000
Series D Convertible Preferred Stock    
EQUITY:    
Preferred stock, value issued 8,837,527
Series E Convertible Preferred Stock    
EQUITY:    
Preferred stock, value issued $ 14,813,253 $ 14,916,753