SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Information The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended December 31, 2025, have been omitted. The condensed unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables. Concentration of Credit Risk Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company’s cash is deposited with major financial institutions. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). As of June 30, 2026, the Company has $452,809 of cash in excess of the FDIC’s $250,000 coverage limit. Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of June 30, 2026 and December 31, 2025. Stock-based Compensation We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (“Topic 718”), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in Topic 718. Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive shares of common stock as of June 30, 2026 and 2025. Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. As of June 30, 2026 and December 31, 2025, there is $0 and $984 of accounts receivable, respectively. Adoption of CECL On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“CECL”), using the modified retrospective method. The Company maintains an allowance for credit losses (“ACL”) to cover expected lifetime losses on financial assets measured at amortized cost, including account receivables, held-to-maturity debt securities, and loan receivables. The ACL represents management’s best estimate of probable credit losses, determined using historical loss experience, current conditions, and reasonable and supportable forecasts. Expected credit losses are measured on a collective (pool) basis when similar risk characteristics exist. For assets without similar risk characteristics, the Company evaluates expected losses individually. The Company applies a probability-of-default model. For the periods ended June 30, 2026 and December 31, 2025, the Company determined a provision for credit losses was not needed. Mining and Exploration Costs The Company accounts for costs associated with mineral exploration and development in accordance with U.S. GAAP. Exploration costs, including geological and geophysical studies, exploratory drilling, sampling, testing, feasibility activities and other costs incurred to identify and evaluate mineral resources, are expensed as incurred until such time as the Company has established the existence of proven and probable reserves and determined that a mineral property is commercially viable. Costs incurred to acquire mineral properties and related mineral rights are capitalized when the Company obtains the legal right to explore the property. Capitalized mineral property costs are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Once proven and probable reserves have been established and management has determined that development of the property is economically feasible, costs incurred to develop the property for extraction are capitalized. Capitalized development costs are depleted using the units-of-production method based upon estimated recoverable reserves once the property is placed into production. The Company evaluates its mineral properties and capitalized development costs for impairment in accordance with ASC 360, Property, Plant, and Equipment. If indicators of impairment exist, recoverability is evaluated based on estimated undiscounted future cash flows. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying value exceeds fair value. Exploration and development activities are subject to significant uncertainties, including the ability to obtain necessary permits and financing, establish economically recoverable mineral reserves, and ultimately develop properties into commercially viable mining operations. Segment Reporting The Company accounts for segment reporting in accordance with ASC Topic 280, Segment Reporting. Operating segments are components of an entity for which discrete financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in assessing performance and allocating resources. The Company has identified its Chief Executive Officer as its CODM. Following the disposition of the Company’s legacy transportation electrification business, which is presented as discontinued operations, the Company’s continuing operations are managed as one operating and reportable segment. The CODM evaluates the Company’s financial performance and makes resource allocation decisions primarily based on consolidated operating results, including operating expenses and net income (loss) from continuing operations. The Company’s CODM also reviews available cash and other measures of liquidity in assessing the resources available to fund the Company’s operations and planned business activities. The accounting policies used in evaluating the Company’s segment are the same as those described in the summary of significant accounting policies. Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Unaudited Interim Financial Information

The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report on Form 10-K filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of operations for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year, as reported in the Form 10-K for the fiscal year ended December 31, 2025, have been omitted. The condensed unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s accounting estimates include the collectability of receivables.

Concentration of Credit Risk

Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company’s cash is deposited with major financial institutions. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). As of June 30, 2026, the Company has $452,809 of cash in excess of the FDIC’s $250,000 coverage limit.

Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of June 30, 2026 and December 31, 2025.

Stock-based Compensation

We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (“Topic 718”), which establishes that equity-based payments to employees and non-employees are recorded at the grant date the fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in Topic 718.

Net Income (Loss) Per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive shares of common stock as of June 30, 2026 and 2025.

Accounts Receivable

Revenues that have been recognized but not yet received are recorded as accounts receivable. As of June 30, 2026 and December 31, 2025, there is $0 and $984 of accounts receivable, respectively.

Adoption of CECL

On January 1, 2023, the Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“CECL”), using the modified retrospective method.

The Company maintains an allowance for credit losses (“ACL”) to cover expected lifetime losses on financial assets measured at amortized cost, including account receivables, held-to-maturity debt securities, and loan receivables. The ACL represents management’s best estimate of probable credit losses, determined using historical loss experience, current conditions, and reasonable and supportable forecasts.

Expected credit losses are measured on a collective (pool) basis when similar risk characteristics exist. For assets without similar risk characteristics, the Company evaluates expected losses individually. The Company applies a probability-of-default model.

For the periods ended June 30, 2026 and December 31, 2025, the Company determined a provision for credit losses was not needed.

Mining and Exploration Costs

The Company accounts for costs associated with mineral exploration and development in accordance with U.S. GAAP. Exploration costs, including geological and geophysical studies, exploratory drilling, sampling, testing, feasibility activities and other costs incurred to identify and evaluate mineral resources, are expensed as incurred until such time as the Company has established the existence of proven and probable reserves and determined that a mineral property is commercially viable.

Costs incurred to acquire mineral properties and related mineral rights are capitalized when the Company obtains the legal right to explore the property. Capitalized mineral property costs are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

Once proven and probable reserves have been established and management has determined that development of the property is economically feasible, costs incurred to develop the property for extraction are capitalized. Capitalized development costs are depleted using the units-of-production method based upon estimated recoverable reserves once the property is placed into production.

The Company evaluates its mineral properties and capitalized development costs for impairment in accordance with ASC 360, Property, Plant, and Equipment. If indicators of impairment exist, recoverability is evaluated based on estimated undiscounted future cash flows. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying value exceeds fair value. Exploration and development activities are subject to significant uncertainties, including the ability to obtain necessary permits and financing, establish economically recoverable mineral reserves, and ultimately develop properties into commercially viable mining operations.

Segment Reporting

The Company accounts for segment reporting in accordance with ASC Topic 280, Segment Reporting. Operating segments are components of an entity for which discrete financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in assessing performance and allocating resources. The Company has identified its Chief Executive Officer as its CODM.

Following the disposition of the Company’s legacy transportation electrification business, which is presented as discontinued operations, the Company’s continuing operations are managed as one operating and reportable segment. The CODM evaluates the Company’s financial performance and makes resource allocation decisions primarily based on consolidated operating results, including operating expenses and net income (loss) from continuing operations. The Company’s CODM also reviews available cash and other measures of liquidity in assessing the resources available to fund the Company’s operations and planned business activities.

The accounting policies used in evaluating the Company’s segment are the same as those described in the summary of significant accounting policies.

Recently Issued Accounting Pronouncements

The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.