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SUBSEQUENT EVENTS
6 Months Ended
Jun. 30, 2026
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS

NOTE 15 – SUBSEQUENT EVENTS

 

In accordance with ASC 855, Subsequent Events, the Company evaluated subsequent events and transactions occurring after June 30, 2026 through the date these unaudited financial statements were available to be issued. The Company identified certain subsequent events requiring disclosure, as described below.

 

On July 22, 2026, the Company issued 49,000,000 shares of common stock pursuant to the February 17, 2026, merger agreement (Note 1).

 

On July 22, 2026, the Company issued 1,920,000 shares of common stock for a finder’s fee in conjunction with the February 17, 2026, merger agreement (Note 1).

 

On July 28, 2026, Mr. Kim cancelled and returned to the Company 6,630,000 shares of common stock.

 

On July 23, 2026, the Company formed Aeternum Resources NG Limited, a Nigerian private company limited by shares. Aeternum Cayman Islands Ltd owns 90% of the entity, with the remaining 10% held by two local shareholders, each owning 5%.

 

On August 7, 2026, the Company initiated its entry to the mining and production of critical minerals by acquiring the option held by Manaslu LLC to purchase a 50.1% stake in American Renaissance Materials LLC to acquire the Nkamouna Nickel-Cobalt mining project in Cameroon, for 50,000,000 issuable shares of the Company’s common stock and 2,000,000 issuable shares of its Series B preferred stock.