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(“DPI” or “Company”) is a technology-security company incorporated in 1989 as Klever Marketing, Inc. (“Klever”). Its wholly-owned subsidiary, DarkPulse Technologies Inc. (“DPTI”), originally started as a technology spinout from the University of New Brunswick, Fredericton, Canada. The Company’s security and monitoring systems will initially be delivered in applications for border security, pipelines, the oil and gas industry and mine safety. Current uses of fiber optic distributed sensor technology have been limited to quasi-static, long-term structural health monitoring due to the time required to obtain the data and its poor precision. The Company’s patented BOTDA dark-pulse sensor technology allows for the monitoring of highly dynamic environments due to its greater resolution and accuracy.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s subsidiaries consist of: Terradata Unmanned PLLC, based in Florida; DarkPulse UK Ltd., based in the United Kingdom; Optilan India Pvt Ltd., based in Navi-Mumbai; Optilan Communications &amp; Security Systems Ltd., based in Ankara Turkey; and DarkPulse Technologies – FZCO, based in Dubai, UAE.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Optilan India Pvt Ltd., operating in India, provides project engineering &amp; design, system provisioning and contract bid services for the Company globally. Optilan Communications &amp; Security Systems Ltd., provides project engineering &amp; design, system provisioning and contract bid services for the Company throughout Europe.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">DarkPulse Technologies – FZCO will provide science and technology consultancy, building maintenance and model makers and information technology (“IT”) infrastructure.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">DarkPulse Manufacturing Inc., based in Arizona (formerly TJM Electronics West, Inc.), is no longer providing products or services as a result of the Company’s relationship with Sanmina Corporation who is handling both the design and manufacturing of the Company’s patented hardware.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Remote Intelligence, LLC and Wildlife Specialists, LLC are no longer providing services as a result of redundant service offerings that are now being offered by TerraData Unmanned.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_80D_eus-gaap--SignificantAccountingPoliciesTextBlock_z4LiHuR0nNTl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 2 – <span id="xdx_823_zY0tpfadXymd">SIGNIFICANT ACCOUNTING POLICIES</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A summary of the significant accounting policies consistently applied in the preparation of the accompanying financial statements are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zMeG49IcRSgg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zT7E1nSkHyNg">Basis of Presentation and Principles of Consolidation</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates its relationships with other entities to identify whether they are variable interest entities (“VIE”) as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, Consolidation (“ASC 810”), and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Company is the primary beneficiary, then that entity is consolidated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_849_eus-gaap--UseOfEstimates_zIOSE5e09dH6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86A_zg8iiysyno36">Use of Estimates</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, assumptions used to calculate derivative liabilities, revenue recognition and impairment of long-lived assets. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z0QfPzgra4Sg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86E_zMIBteT2VHO9">Cash</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. To reduce its risk associated with the failure of such a financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--ReceivablesPolicyTextBlock_zr7tT5NMkzIk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_zm65YfphH9nk">Accounts Receivable</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable and contract assets include amounts billed to customers under the terms and provisions of the contracts. Most billings are determined based on contractual terms. As is common practice in the industry, the Company classifies all accounts receivable and contract assets, including retainage, as current assets. The contracting cycle for certain long-term contracts may extend beyond one year, and accordingly, collection of retainage on those contracts may extend beyond one year. Contract assets include amounts billed to customers under retention provisions in construction contracts. Such provisions are standard in the Company’s industry and usually allow for a portion of progress billings on the contract price, typically 5-10%, to be withheld by the customer until after the Company has completed work on the project. Billings for such retention balances at each balance sheet date are finalized and collected after project completion. Generally, unbilled amounts will be billed and collected within one year. The Company determined that there are no material amounts due past one year and no material amounts billed but not expected to be collected within one year. Also, the Company adopted ASU 2016-13 in January 2023 and the adoption did not have a material impact on the Company’s consolidated financial statements and related disclosures for the year ended December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of June 30, 2026 and 2025, the Company determined that the allowance for doubtful accounts was $<span id="xdx_90B_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_c20260630_z60TNz9mSe1e" title="Allowance for doubtful accounts">0</span> and $<span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_c20251231_zxOCltVMFlfe" title="Allowance for doubtful accounts">0</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z8SxH5NnSrmf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86D_zqc9vGqSzi3f">Foreign Currency Translation</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s reporting currency is US Dollars. The accounts of one of the Company’s subsidiaries is maintained using the appropriate local currency, British Pound (“GBP”) as the functional currency, as well as the Turkish lira, (“TL”), United Arab Emirates Dirham (“AED”), and Indian Rupee (“INR”). The accounts of one of the Company’s subsidiaries are maintained using the appropriate local currency, Canadian Dollar (“CAD”) as the functional currency. All assets and liabilities are translated into U.S. Dollars at balance sheet date, shareholders' equity is translated at historical rates and revenue, and expense accounts are translated at the average exchange rate for the year or the reporting period. The translation adjustments are reported as a separate component of stockholders’ equity, captioned as accumulated other comprehensive (loss) gain. Transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the statements of operations as foreign currency exchange variance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The relevant translation rates are as follows: for the six months ended June 30, 2026 a closing rate at <span id="xdx_905_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--GBP_zFnjwmOug8Lk" title="Foreign currency translation closing rates">1.3259</span> US$GBP: a closing rate of <span id="xdx_90C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--CAD_zp1HhY4ObMNa" title="Foreign currency translation rates">.7185</span> US$:CAD, a closing rate of $<span id="xdx_901_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--INR_zfl8fK3xEfQk" title="Foreign currency translation closing rates">.01056</span> INR:USD, a closing rate of $<span id="xdx_906_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--TRY_zFe4CWYgye86" title="Foreign currency translation closing rates">.02143</span> TRY:USD, a closing rate of <span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--AED_zWdv1FskRMWg" title="Foreign currency translation closing rates">.2723</span> UAE :USD.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The relevant translation rates are as follows: for six months ended June 30, 2025 a closing rate at <span id="xdx_900_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250630__srt--CurrencyAxis__currency--GBP_zN2FKhCw6bze">1.3454</span> US$: GBP, average rate at <span id="xdx_905_ecustom--ForeignCurrencyExchangeRateTranslation2_c20250101__20250630__srt--CurrencyAxis__currency--GBP_z1hzTv20QbL1">1.2716</span> US$:GBP, and closing rate of <span id="xdx_902_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250630__srt--CurrencyAxis__currency--CAD_zvXge0XJClMg" title="Foreign currency translation rates">1.3695</span> US$:CAD.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84B_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zo1a0zDF09O6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_866_zHZxGvt8Tkx">Long-Lived Assets and Goodwill</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets. This accounting standard requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indefinite-lived intangible assets established in connection with business combinations consist of the tradename. The impairment test for identifiable indefinite-lived intangible assets consists of a comparison of the estimated fair value of the intangible asset with its carrying value. If the carrying value exceeds its fair value, an impairment loss is recognized in an amount equal to that excess.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other. Goodwill represents the excess of the purchase price of an entity over the estimated fair value of the assets acquired and liabilities assumed. ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value. This guidance simplifies the accounting for goodwill impairment by removing Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. The quantitative impairment test calculates any goodwill impairment as the difference between the carrying amount of a reporting unit and its fair value, but not to exceed the carrying amount of goodwill. It is our practice, at a minimum, to perform a qualitative or quantitative goodwill impairment test in the fourth quarter every year. The Company has one reporting unit it evaluates during its impairment test.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84A_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zOdq65IJpvq8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86F_zYGbRunYXb9b">Property and Equipment</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are carried at historical cost less accumulated depreciation. Depreciation is based on the estimated service lives of the depreciable assets and is calculated using the straight-line method. Expenditures that increase the value or productive capacity of assets are capitalized. Fully depreciated assets are retained in the property and equipment, and accumulated depreciation accounts until they are removed from service. When property and equipment are retired, sold or otherwise disposed of, the asset’s carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in operations. Repairs and maintenance are expensed as incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfEstimatedUsefulLivesTableTextBlock_zIXWJeJwzRZe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zBi1W0JRbQQ6" style="display: none">Schedule of estimated useful lives of property and equipment</span></td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">The estimated useful lives of property and equipment are generally as follows:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><b>Years</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Office furniture and fixtures</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zVG3eaagd8k7" title="Estimated useful lives">4</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and equipment</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zxPrSa89vsg3" title="Estimated useful lives">4</span>-<span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zXwad23mPCeb" title="Estimated useful lives">8</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zf4GIR9kMkzl" title="Estimated useful lives">10</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_zjonqXl5qAXk" title="Estimated useful lives">3</span></td></tr> </table> <p id="xdx_8AF_zixqaihgOTOd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_z5zm92HuCZdc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_862_zZtgNjE0DU06">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s revenues are generated primarily from the sale of our services, which consist primarily of advanced technology solutions for integrated communications and security systems, as well as habitat management. The Company’s sales of products are primarily generated from our TJM subsidiaries. Sales of products and services are separate from one another. At contract inception, we assess the goods and services promised in the contract with customers and identify a performance obligation for each. To determine the performance obligation, we consider all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. We measure revenue as the amount of consideration expected to be received in exchange for transferring goods and services. We recognize service revenues as the performance obligations are met, which is generally as milestones are satisfied over time. We generally recognize product revenues at the time of shipment, provided that all other revenue recognition criteria have been met.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which we expect to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, we perform the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) we satisfy a performance obligation. The five-step model is applied to contracts when it is probable that we will collect the consideration we are entitled to in exchange for the goods or services transferred to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, we assess the goods or services promised within each contract and determine those that are performance obligations and assess whether each promised good or service is distinct. We then recognize revenue in the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers each individual sale of service contract to be its own performance obligation. Services in the contract are highly interdependent and interrelated, and the successful completion of each milestone is necessary for the overall success of the contract. Therefore, each milestone is not separately identifiable from other promises in the contract, and not distinct and ultimately not individual performance obligations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company records revenue over time using the input measure as it is the most faithful depiction of an entity’s performance because it directly measures the value of the goods and services transferred to the customer. The Company utilizes the Right to Invoice for these contracts, as the pricing structure is based on various milestones that are specified in the contract. These milestones include Construction Phase Plan, Start of the construction phase, installation phase, site surveys, fiber splicing, recoveries, and closeouts. There are specified payments associated with these milestones in the contract, and the value allocated is commensurate with work done. In the event that there are advances such as upfront retainers and not based on the value, those are recorded as contract liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedient, which is to (1) clarify the objective of the collectability criterion for applying paragraph 606-10-25-7; (2) permit an entity to exclude amounts collected from customers for all sales (and other similar) taxes from the transaction price; (3) specify that the measurement date for noncash consideration is contract inception; (4) provide a practical expedient that permits an entity to reflect the aggregate effect of all modifications that occur before the beginning of the earliest period presented when identifying the satisfied and unsatisfied performance obligations, determining the transaction price, and allocating the transaction price to the satisfied and unsatisfied performance obligations; (5) clarify that a completed contract for purposes of transition is a contract for which all (or substantially all) of the revenue was recognized under legacy GAAP before the date of initial application, and (6) clarify that an entity that retrospectively applies the guidance in Topic 606 to each prior reporting period is not required to disclose the effect of the accounting change for the period of adoption. The amendments of this ASU are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. There was no impact as a result of adopting this ASU on the financial statements and related disclosures. Based on the terms and conditions of the product arrangements, the Company believes that its products and services can be accounted for separately as its products and services have value to the Company’s customers on a stand-alone basis. When a transaction involves more than one product or service, revenue is allocated to each deliverable based on its relative fair value; otherwise, revenue is recognized as products are delivered or as services are provided over the term of the customer contract.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"> </p> <p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_ziARJmBdSby5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_863_zU8dap8gptm8">Cost of Revenues</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of revenues consists primarily of materials and overhead costs incurred internally and amounts incurred to contract manufacturers to produce our products, airtime and other implementation costs incurred to install our products and train customer personnel, and customer service and third- party original equipment manufacturer costs to provide continuing support to our customers. Cost of revenues also includes direct labor attributable to revenue service arrangements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_848_eus-gaap--ConcentrationRiskCreditRisk_zE7K0l6e4ccf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86C_znx3q6Qp37I8">Concentration of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company has not experienced any losses related to its cash and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As of June 30, 2026, one customer accounted for <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zmDEqHBAZgwj" title="Concentration risk, percentage">13</span>% of gross accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_842_eus-gaap--LesseeLeasesPolicyTextBlock_zshGUbYipBg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zbMyQHq8FEH2">Leases</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the consolidated balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. For finance leases, interest on the lease liability and the amortization of the right of use asset results in front-loaded expense over the lease term. Variable lease expenses are recorded when incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In calculating the right of use asset and lease liability, the Company has elected to combine lease and non-lease components. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_848_eus-gaap--DerivativesReportingOfDerivativeActivity_zu9NoGSB4TTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zpstpMfHB2xk">Derivative Financial Instruments</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates the embedded conversion feature within its convertible debt instruments under ASC 815-15 and ASC 815-40 to determine if the conversion feature meets the definition of a liability and, if so, whether to bifurcate the conversion feature and account for it as a separate derivative liability. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a lattice model, in accordance with ASC 815-15, Derivative and Hedging, to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months after the balance sheet date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zs3gvjs6WW2l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_868_zhCrJk9E5cFi">Fair Value of Financial Instruments</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures its financial assets and liabilities in accordance with the requirements of FASB ASC 820, Fair Value Measurements and Disclosures. As defined in FASB ASC 820, the fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non- exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s derivative liability is a Level 3 liability measured at fair value on a recurring basis. See Note 10.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84A_eus-gaap--EquityMethodInvestmentsPolicy_zgMZUOfjW8g7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86B_zTjkT8mxD4Q1">Equity Investments</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company uses the equity method to account for investments in which it has the ability to exercise significant influence over the investee’s operating and financial policies, or in which it holds a partnership or limited liability company interest in an entity with specific ownership accounts, unless it has virtually no influence over the investee’s operating and financial policies. The Company follows the guidance in ASC 323-10-30-2, Joint Ventures, which prescribes the use of the equity method for investments in joint ventures where the Company has significant influence. Equity method investments are recorded at cost and are adjusted to recognize (1) the Company’s share, based on percentage ownership or other contractual basis, of the investee’s net income or loss after the date of investment, (2) amortization of the recorded investment that exceeds the Company’s share of the book value of the investee’s net assets, (3) additional contributions made and dividends received, and (4) impairments resulting from other-than- temporary declines in fair value. Gain (loss) on equity investment includes realized gains or losses upon the sale of the investment and are included as other income (expense) in the consolidated statements of operations and comprehensive (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Per ASC 323-10-30-2, Joint Ventures are accounted for using the equity method, in which the Company initially records its investment at cost, including transaction costs. Under the equity method, an investment in common stock and in-substance common stock is presented on the balance sheet of an investor as a single amount. However, any difference between the cost of the investment and the underlying equity in net assets of an investee — commonly referred to as a basis difference — should be accounted for as if the investee were a consolidated subsidiary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_848_eus-gaap--IncomeTaxPolicyTextBlock_z9wGhmsNjjZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_z3zVtwI4xNgf">Income Taxes</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes pursuant to the provision of ASC 740-10, (“ASC 740-10”) which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.9pt 0pt 12pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.6pt 0pt 12.05pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC 740-10-25, Definition of Settlement which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not anticipate a tax liability for the years 2026 and 2025, however may be subject to certain penalties. The Company has filed tax returns in Canada for the year ended December 31, 2018, and they are still subject to audit.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84F_ecustom--NonControllingInterestsPolicyTextBlock_z9sgCpwi25m1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_zRJADs3AIYQh">Non-controlling Interests</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-controlling interests are classified as a separate component of equity in the Company's consolidated balance sheets and statements of changes in stockholders’ equity. Net income (loss) and comprehensive income (loss) attributable to non-controlling interests are reflected separately from consolidated net income (loss) and comprehensive income (loss) in the consolidated statements of comprehensive income (loss) and statements of changes in stockholders’ equity. Any change in ownership of a subsidiary while the controlling financial interest is retained is accounted for as an equity transaction between the controlling and non-controlling interests. In addition, when a subsidiary is deconsolidated, any retained non- controlling equity investment in the former subsidiary will be initially measured at fair value and the difference between the carrying value and fair value of the retained interest will be recorded as a gain or loss. The Company has non-controlling interests via its subsidiaries TerraData, Unmanned Remote Intelligence and Wildlife Specialists.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the six months ended June 30, 2026 and 2025, the Company recorded a loss of $<span id="xdx_900_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_di_c20260101__20260630_zBNfr2OPvBfg" title="Net loss attributable to non-controlling interests">6,166</span> and $<span id="xdx_90D_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_di_c20250101__20250630_z7diCcTnPgpk" title="Net loss attributable to non-controlling interests">7,749</span> respectively, attributable to non- controlling interests.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zBXsBfq0ANUj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zXGraS5eadCc">Comprehensive Loss</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Comprehensive loss includes net loss as well as other changes in stockholders’ equity that result from transactions and economic events other than those with stockholders. During the three months ended June 30, 2026 and 2025, the Company’s only element of other comprehensive loss was foreign currency translation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_eus-gaap--CompensationRelatedCostsPolicyTextBlock_znmAUdcl7UA1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zZ4sbDASOmCg">Stock-based Compensation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC Topic 718, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date. Further, ASC Topic 718, provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718, such as the repricing of share options, which would revalue those options and the accounting for the cancellation of an equity award whether a replacement award or other valuable consideration is issued in conjunction with the cancellation. If not, the cancellation is viewed as a replacement and not a modification, with a repurchase price of $0.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_zH3Ogo5RjQ6g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zKjP3W53ilgl">Loss Per Common Share</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for earnings per share pursuant to ASC 260, Earnings per Share, which requires disclosure on the financial statements of “basic” and “diluted” earnings (loss) per share. Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options and warrants for each year. In periods where the Company has a net loss, all dilutive securities are excluded. Potentially dilutive items outstanding as of June 30, 2026 and 2025 are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z2525VOdsuAe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details - Antidilutive shares)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zaaoPWsESnd6" style="display: none">Schedule of anti-dilutive securities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Convertible notes</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesMember_z1rWM7q64Up9" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20250630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesMember_zp7NOswkmcib" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Series D preferred stock</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesDPreferredStockMember_zgoPg4rCZzl3" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Antidilutive shares">176,470</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesDPreferredStockMember_zkXVgZeBdJJ8" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Antidilutive shares">176,470</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630_zJjF7lIYUfei" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">176,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250630_zhn0FhSKfKif" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">176,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zTLussHBEWXd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 1, 2023, the Company adopted ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASC 326”). This standard replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. CECL requires an estimate of credit losses for the remaining estimated life of the financial asset using historical experience, current conditions, and reasonable and supportable forecasts and generally applies to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities, and some off-balance sheet credit exposures such as unfunded commitments to extend credit. Financial assets measured at amortized cost will be presented at the net amount expected to be collected by using an allowance for credit losses. The Company adopted this new guidance on January 1, 2023 and the adoption did not have a material impact on the Company’s consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84F_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zMeG49IcRSgg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86D_zT7E1nSkHyNg">Basis of Presentation and Principles of Consolidation</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates its relationships with other entities to identify whether they are variable interest entities (“VIE”) as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, Consolidation (“ASC 810”), and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Company is the primary beneficiary, then that entity is consolidated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_849_eus-gaap--UseOfEstimates_zIOSE5e09dH6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86A_zg8iiysyno36">Use of Estimates</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, assumptions used to calculate derivative liabilities, revenue recognition and impairment of long-lived assets. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z0QfPzgra4Sg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86E_zMIBteT2VHO9">Cash</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. To reduce its risk associated with the failure of such a financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--ReceivablesPolicyTextBlock_zr7tT5NMkzIk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_862_zm65YfphH9nk">Accounts Receivable</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable and contract assets include amounts billed to customers under the terms and provisions of the contracts. Most billings are determined based on contractual terms. As is common practice in the industry, the Company classifies all accounts receivable and contract assets, including retainage, as current assets. The contracting cycle for certain long-term contracts may extend beyond one year, and accordingly, collection of retainage on those contracts may extend beyond one year. Contract assets include amounts billed to customers under retention provisions in construction contracts. Such provisions are standard in the Company’s industry and usually allow for a portion of progress billings on the contract price, typically 5-10%, to be withheld by the customer until after the Company has completed work on the project. Billings for such retention balances at each balance sheet date are finalized and collected after project completion. Generally, unbilled amounts will be billed and collected within one year. The Company determined that there are no material amounts due past one year and no material amounts billed but not expected to be collected within one year. Also, the Company adopted ASU 2016-13 in January 2023 and the adoption did not have a material impact on the Company’s consolidated financial statements and related disclosures for the year ended December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of June 30, 2026 and 2025, the Company determined that the allowance for doubtful accounts was $<span id="xdx_90B_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_c20260630_z60TNz9mSe1e" title="Allowance for doubtful accounts">0</span> and $<span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iI_c20251231_zxOCltVMFlfe" title="Allowance for doubtful accounts">0</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 0 0 <p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z8SxH5NnSrmf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86D_zqc9vGqSzi3f">Foreign Currency Translation</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s reporting currency is US Dollars. The accounts of one of the Company’s subsidiaries is maintained using the appropriate local currency, British Pound (“GBP”) as the functional currency, as well as the Turkish lira, (“TL”), United Arab Emirates Dirham (“AED”), and Indian Rupee (“INR”). The accounts of one of the Company’s subsidiaries are maintained using the appropriate local currency, Canadian Dollar (“CAD”) as the functional currency. All assets and liabilities are translated into U.S. Dollars at balance sheet date, shareholders' equity is translated at historical rates and revenue, and expense accounts are translated at the average exchange rate for the year or the reporting period. The translation adjustments are reported as a separate component of stockholders’ equity, captioned as accumulated other comprehensive (loss) gain. Transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the statements of operations as foreign currency exchange variance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The relevant translation rates are as follows: for the six months ended June 30, 2026 a closing rate at <span id="xdx_905_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--GBP_zFnjwmOug8Lk" title="Foreign currency translation closing rates">1.3259</span> US$GBP: a closing rate of <span id="xdx_90C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--CAD_zp1HhY4ObMNa" title="Foreign currency translation rates">.7185</span> US$:CAD, a closing rate of $<span id="xdx_901_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--INR_zfl8fK3xEfQk" title="Foreign currency translation closing rates">.01056</span> INR:USD, a closing rate of $<span id="xdx_906_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--TRY_zFe4CWYgye86" title="Foreign currency translation closing rates">.02143</span> TRY:USD, a closing rate of <span id="xdx_909_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20260630__srt--CurrencyAxis__currency--AED_zWdv1FskRMWg" title="Foreign currency translation closing rates">.2723</span> UAE :USD.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The relevant translation rates are as follows: for six months ended June 30, 2025 a closing rate at <span id="xdx_900_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250630__srt--CurrencyAxis__currency--GBP_zN2FKhCw6bze">1.3454</span> US$: GBP, average rate at <span id="xdx_905_ecustom--ForeignCurrencyExchangeRateTranslation2_c20250101__20250630__srt--CurrencyAxis__currency--GBP_z1hzTv20QbL1">1.2716</span> US$:GBP, and closing rate of <span id="xdx_902_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20250630__srt--CurrencyAxis__currency--CAD_zvXge0XJClMg" title="Foreign currency translation rates">1.3695</span> US$:CAD.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 1.3259 0.7185 0.01056 0.02143 0.2723 1.3454 1.2716 1.3695 <p id="xdx_84B_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zo1a0zDF09O6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_866_zHZxGvt8Tkx">Long-Lived Assets and Goodwill</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets. This accounting standard requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indefinite-lived intangible assets established in connection with business combinations consist of the tradename. The impairment test for identifiable indefinite-lived intangible assets consists of a comparison of the estimated fair value of the intangible asset with its carrying value. If the carrying value exceeds its fair value, an impairment loss is recognized in an amount equal to that excess.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for goodwill and intangible assets in accordance with ASC 350, Intangibles – Goodwill and Other. Goodwill represents the excess of the purchase price of an entity over the estimated fair value of the assets acquired and liabilities assumed. ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value. This guidance simplifies the accounting for goodwill impairment by removing Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. The quantitative impairment test calculates any goodwill impairment as the difference between the carrying amount of a reporting unit and its fair value, but not to exceed the carrying amount of goodwill. It is our practice, at a minimum, to perform a qualitative or quantitative goodwill impairment test in the fourth quarter every year. The Company has one reporting unit it evaluates during its impairment test.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84A_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zOdq65IJpvq8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_86F_zYGbRunYXb9b">Property and Equipment</span> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment are carried at historical cost less accumulated depreciation. Depreciation is based on the estimated service lives of the depreciable assets and is calculated using the straight-line method. Expenditures that increase the value or productive capacity of assets are capitalized. Fully depreciated assets are retained in the property and equipment, and accumulated depreciation accounts until they are removed from service. When property and equipment are retired, sold or otherwise disposed of, the asset’s carrying amount and related accumulated depreciation are removed from the accounts and any gain or loss is included in operations. Repairs and maintenance are expensed as incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfEstimatedUsefulLivesTableTextBlock_zIXWJeJwzRZe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zBi1W0JRbQQ6" style="display: none">Schedule of estimated useful lives of property and equipment</span></td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">The estimated useful lives of property and equipment are generally as follows:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><b>Years</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Office furniture and fixtures</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zVG3eaagd8k7" title="Estimated useful lives">4</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and equipment</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zxPrSa89vsg3" title="Estimated useful lives">4</span>-<span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zXwad23mPCeb" title="Estimated useful lives">8</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zf4GIR9kMkzl" title="Estimated useful lives">10</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_zjonqXl5qAXk" title="Estimated useful lives">3</span></td></tr> </table> <p id="xdx_8AF_zixqaihgOTOd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfEstimatedUsefulLivesTableTextBlock_zIXWJeJwzRZe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zBi1W0JRbQQ6" style="display: none">Schedule of estimated useful lives of property and equipment</span></td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">The estimated useful lives of property and equipment are generally as follows:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><b>Years</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Office furniture and fixtures</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zVG3eaagd8k7" title="Estimated useful lives">4</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Plant and equipment</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zxPrSa89vsg3" title="Estimated useful lives">4</span>-<span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zXwad23mPCeb" title="Estimated useful lives">8</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zf4GIR9kMkzl" title="Estimated useful lives">10</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Motor vehicles</td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MotorVehiclesMember_zjonqXl5qAXk" title="Estimated useful lives">3</span></td></tr> </table> P4Y P4Y P8Y P10Y P3Y <p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_z5zm92HuCZdc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span id="xdx_862_zZtgNjE0DU06">Revenue Recognition</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s revenues are generated primarily from the sale of our services, which consist primarily of advanced technology solutions for integrated communications and security systems, as well as habitat management. The Company’s sales of products are primarily generated from our TJM subsidiaries. Sales of products and services are separate from one another. At contract inception, we assess the goods and services promised in the contract with customers and identify a performance obligation for each. To determine the performance obligation, we consider all products and services promised in the contract regardless of whether they are explicitly stated or implied by customary business practices. The timing of satisfaction of the performance obligation is not subject to significant judgment. We measure revenue as the amount of consideration expected to be received in exchange for transferring goods and services. We recognize service revenues as the performance obligations are met, which is generally as milestones are satisfied over time. We generally recognize product revenues at the time of shipment, provided that all other revenue recognition criteria have been met.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which we expect to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, we perform the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) we satisfy a performance obligation. The five-step model is applied to contracts when it is probable that we will collect the consideration we are entitled to in exchange for the goods or services transferred to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, we assess the goods or services promised within each contract and determine those that are performance obligations and assess whether each promised good or service is distinct. We then recognize revenue in the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers each individual sale of service contract to be its own performance obligation. Services in the contract are highly interdependent and interrelated, and the successful completion of each milestone is necessary for the overall success of the contract. Therefore, each milestone is not separately identifiable from other promises in the contract, and not distinct and ultimately not individual performance obligations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company records revenue over time using the input measure as it is the most faithful depiction of an entity’s performance because it directly measures the value of the goods and services transferred to the customer. The Company utilizes the Right to Invoice for these contracts, as the pricing structure is based on various milestones that are specified in the contract. These milestones include Construction Phase Plan, Start of the construction phase, installation phase, site surveys, fiber splicing, recoveries, and closeouts. There are specified payments associated with these milestones in the contract, and the value allocated is commensurate with work done. In the event that there are advances such as upfront retainers and not based on the value, those are recorded as contract liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedient, which is to (1) clarify the objective of the collectability criterion for applying paragraph 606-10-25-7; (2) permit an entity to exclude amounts collected from customers for all sales (and other similar) taxes from the transaction price; (3) specify that the measurement date for noncash consideration is contract inception; (4) provide a practical expedient that permits an entity to reflect the aggregate effect of all modifications that occur before the beginning of the earliest period presented when identifying the satisfied and unsatisfied performance obligations, determining the transaction price, and allocating the transaction price to the satisfied and unsatisfied performance obligations; (5) clarify that a completed contract for purposes of transition is a contract for which all (or substantially all) of the revenue was recognized under legacy GAAP before the date of initial application, and (6) clarify that an entity that retrospectively applies the guidance in Topic 606 to each prior reporting period is not required to disclose the effect of the accounting change for the period of adoption. The amendments of this ASU are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. There was no impact as a result of adopting this ASU on the financial statements and related disclosures. Based on the terms and conditions of the product arrangements, the Company believes that its products and services can be accounted for separately as its products and services have value to the Company’s customers on a stand-alone basis. When a transaction involves more than one product or service, revenue is allocated to each deliverable based on its relative fair value; otherwise, revenue is recognized as products are delivered or as services are provided over the term of the customer contract.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"> </p> <p id="xdx_844_eus-gaap--CostOfSalesPolicyTextBlock_ziARJmBdSby5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_863_zU8dap8gptm8">Cost of Revenues</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of revenues consists primarily of materials and overhead costs incurred internally and amounts incurred to contract manufacturers to produce our products, airtime and other implementation costs incurred to install our products and train customer personnel, and customer service and third- party original equipment manufacturer costs to provide continuing support to our customers. Cost of revenues also includes direct labor attributable to revenue service arrangements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_848_eus-gaap--ConcentrationRiskCreditRisk_zE7K0l6e4ccf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86C_znx3q6Qp37I8">Concentration of Credit Risk</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company has not experienced any losses related to its cash and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As of June 30, 2026, one customer accounted for <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zmDEqHBAZgwj" title="Concentration risk, percentage">13</span>% of gross accounts receivable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 0.13 <p id="xdx_842_eus-gaap--LesseeLeasesPolicyTextBlock_zshGUbYipBg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zbMyQHq8FEH2">Leases</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the consolidated balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. For finance leases, interest on the lease liability and the amortization of the right of use asset results in front-loaded expense over the lease term. Variable lease expenses are recorded when incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In calculating the right of use asset and lease liability, the Company has elected to combine lease and non-lease components. The Company excludes short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_848_eus-gaap--DerivativesReportingOfDerivativeActivity_zu9NoGSB4TTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zpstpMfHB2xk">Derivative Financial Instruments</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates the embedded conversion feature within its convertible debt instruments under ASC 815-15 and ASC 815-40 to determine if the conversion feature meets the definition of a liability and, if so, whether to bifurcate the conversion feature and account for it as a separate derivative liability. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a lattice model, in accordance with ASC 815-15, Derivative and Hedging, to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether net-cash settlement of the derivative instrument could be required within 12 months after the balance sheet date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zs3gvjs6WW2l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_868_zhCrJk9E5cFi">Fair Value of Financial Instruments</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures its financial assets and liabilities in accordance with the requirements of FASB ASC 820, Fair Value Measurements and Disclosures. As defined in FASB ASC 820, the fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 established a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement) as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non- exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s derivative liability is a Level 3 liability measured at fair value on a recurring basis. See Note 10.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84A_eus-gaap--EquityMethodInvestmentsPolicy_zgMZUOfjW8g7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86B_zTjkT8mxD4Q1">Equity Investments</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company uses the equity method to account for investments in which it has the ability to exercise significant influence over the investee’s operating and financial policies, or in which it holds a partnership or limited liability company interest in an entity with specific ownership accounts, unless it has virtually no influence over the investee’s operating and financial policies. The Company follows the guidance in ASC 323-10-30-2, Joint Ventures, which prescribes the use of the equity method for investments in joint ventures where the Company has significant influence. Equity method investments are recorded at cost and are adjusted to recognize (1) the Company’s share, based on percentage ownership or other contractual basis, of the investee’s net income or loss after the date of investment, (2) amortization of the recorded investment that exceeds the Company’s share of the book value of the investee’s net assets, (3) additional contributions made and dividends received, and (4) impairments resulting from other-than- temporary declines in fair value. Gain (loss) on equity investment includes realized gains or losses upon the sale of the investment and are included as other income (expense) in the consolidated statements of operations and comprehensive (loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Per ASC 323-10-30-2, Joint Ventures are accounted for using the equity method, in which the Company initially records its investment at cost, including transaction costs. Under the equity method, an investment in common stock and in-substance common stock is presented on the balance sheet of an investor as a single amount. However, any difference between the cost of the investment and the underlying equity in net assets of an investee — commonly referred to as a basis difference — should be accounted for as if the investee were a consolidated subsidiary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_848_eus-gaap--IncomeTaxPolicyTextBlock_z9wGhmsNjjZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_866_z3zVtwI4xNgf">Income Taxes</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes pursuant to the provision of ASC 740-10, (“ASC 740-10”) which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.9pt 0pt 12pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.6pt 0pt 12.05pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC 740-10-25, Definition of Settlement which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not anticipate a tax liability for the years 2026 and 2025, however may be subject to certain penalties. The Company has filed tax returns in Canada for the year ended December 31, 2018, and they are still subject to audit.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p id="xdx_84F_ecustom--NonControllingInterestsPolicyTextBlock_z9sgCpwi25m1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_860_zRJADs3AIYQh">Non-controlling Interests</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-controlling interests are classified as a separate component of equity in the Company's consolidated balance sheets and statements of changes in stockholders’ equity. Net income (loss) and comprehensive income (loss) attributable to non-controlling interests are reflected separately from consolidated net income (loss) and comprehensive income (loss) in the consolidated statements of comprehensive income (loss) and statements of changes in stockholders’ equity. Any change in ownership of a subsidiary while the controlling financial interest is retained is accounted for as an equity transaction between the controlling and non-controlling interests. In addition, when a subsidiary is deconsolidated, any retained non- controlling equity investment in the former subsidiary will be initially measured at fair value and the difference between the carrying value and fair value of the retained interest will be recorded as a gain or loss. The Company has non-controlling interests via its subsidiaries TerraData, Unmanned Remote Intelligence and Wildlife Specialists.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the six months ended June 30, 2026 and 2025, the Company recorded a loss of $<span id="xdx_900_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_di_c20260101__20260630_zBNfr2OPvBfg" title="Net loss attributable to non-controlling interests">6,166</span> and $<span id="xdx_90D_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_iN_di_c20250101__20250630_z7diCcTnPgpk" title="Net loss attributable to non-controlling interests">7,749</span> respectively, attributable to non- controlling interests.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> -6166 -7749 <p id="xdx_843_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zBXsBfq0ANUj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zXGraS5eadCc">Comprehensive Loss</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Comprehensive loss includes net loss as well as other changes in stockholders’ equity that result from transactions and economic events other than those with stockholders. During the three months ended June 30, 2026 and 2025, the Company’s only element of other comprehensive loss was foreign currency translation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_eus-gaap--CompensationRelatedCostsPolicyTextBlock_znmAUdcl7UA1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_86F_zZ4sbDASOmCg">Stock-based Compensation</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC Topic 718, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date. Further, ASC Topic 718, provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718, such as the repricing of share options, which would revalue those options and the accounting for the cancellation of an equity award whether a replacement award or other valuable consideration is issued in conjunction with the cancellation. If not, the cancellation is viewed as a replacement and not a modification, with a repurchase price of $0.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_zH3Ogo5RjQ6g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i><span id="xdx_861_zKjP3W53ilgl">Loss Per Common Share</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for earnings per share pursuant to ASC 260, Earnings per Share, which requires disclosure on the financial statements of “basic” and “diluted” earnings (loss) per share. Basic earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to stock options and warrants for each year. In periods where the Company has a net loss, all dilutive securities are excluded. Potentially dilutive items outstanding as of June 30, 2026 and 2025 are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z2525VOdsuAe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details - Antidilutive shares)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zaaoPWsESnd6" style="display: none">Schedule of anti-dilutive securities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Convertible notes</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesMember_z1rWM7q64Up9" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20250630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesMember_zp7NOswkmcib" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Series D preferred stock</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesDPreferredStockMember_zgoPg4rCZzl3" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Antidilutive shares">176,470</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesDPreferredStockMember_zkXVgZeBdJJ8" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Antidilutive shares">176,470</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630_zJjF7lIYUfei" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">176,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250630_zhn0FhSKfKif" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">176,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zTLussHBEWXd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 1, 2023, the Company adopted ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASC 326”). This standard replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. CECL requires an estimate of credit losses for the remaining estimated life of the financial asset using historical experience, current conditions, and reasonable and supportable forecasts and generally applies to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities, and some off-balance sheet credit exposures such as unfunded commitments to extend credit. Financial assets measured at amortized cost will be presented at the net amount expected to be collected by using an allowance for credit losses. The Company adopted this new guidance on January 1, 2023 and the adoption did not have a material impact on the Company’s consolidated financial statements and related disclosures.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z2525VOdsuAe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details - Antidilutive shares)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zaaoPWsESnd6" style="display: none">Schedule of anti-dilutive securities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Convertible notes</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesMember_z1rWM7q64Up9" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20250630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesMember_zp7NOswkmcib" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Series D preferred stock</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesDPreferredStockMember_zgoPg4rCZzl3" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Antidilutive shares">176,470</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesDPreferredStockMember_zkXVgZeBdJJ8" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Antidilutive shares">176,470</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630_zJjF7lIYUfei" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">176,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250630_zhn0FhSKfKif" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">176,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 0 176470 176470 176470 176470 <p id="xdx_803_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zkwU8ONxJ7i7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>NOTE 3 – <span id="xdx_823_zQxE26J1YWN">LIQUIDITY AND GOING CONCERN</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generated net losses of $<span id="xdx_904_eus-gaap--ProfitLoss_iN_di_c20260101__20260630_zPPQYXZr4hW4" title="Net losses">1,151,677</span> and $<span id="xdx_90D_eus-gaap--ProfitLoss_iN_di_c20250101__20250630_zcWCFYT2D79i" title="Net losses">1,033,417</span> during the six months ended June 30, 2026 and 2025, respectively, and net cash provided (used) in operating activities of $<span id="xdx_902_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20260101__20260630_zh5kakceqMCi" title="Net cash (used) in operating activities">(788,416)</span> and $<span id="xdx_90D_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20250101__20250630_z2cZXZ0ceGxd" title="Net cash (used) in operating activities">494,513</span>, respectively. As of June 30, 2026, the Company’s current liabilities exceeded its current assets by $<span id="xdx_900_ecustom--WorkingCapital_iI_pp0p0_c20260630_zl3RAxoGar35" title="Working capital">20,047,874</span> and had an accumulated deficit of $<span id="xdx_903_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20260630_zWIdOhyquwpc" title="Accumulated deficit">75,372,004</span>. As of June 30, 2026, the Company had $<span id="xdx_901_eus-gaap--Cash_iI_pp0p0_c20260630_zFQcjiA102j7" title="Cash">83,182</span> of cash.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company will require additional funding during the next twelve months to finance the growth of its current operations and achieve its strategic objectives. These factors, as well as the uncertain conditions that the Company faces relative to capital raising activities, create substantial doubt as to the Company’s ability to continue as a going concern. The Company is seeking to raise additional capital principally through private placement offerings and is targeting strategic partners in an effort to finalize the development of its products and begin generating revenues. The ability of the Company to continue as a going concern is dependent upon the success of future capital offerings or alternative financing arrangements or expansion of its operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern. Management is actively pursuing additional sources of financing sufficient to generate enough cash flow to fund its operations for twelve months from the issuance date of these consolidated financial statements. However, management cannot make any assurances that such financing will be secured.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.8pt 0pt 0; text-align: justify"> </p> -1151677 -1033417 -788416 494513 20047874 -75372004 83182 <p id="xdx_806_eus-gaap--BusinessCombinationDisclosureTextBlock_zh4wmNHE9iA4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>NOTE 4 – <span id="xdx_827_zz1ro24Dw3P8">BUSINESS ACQUISITIONS</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Optilan India PVT Ltd and Optilan Communication &amp; Security Systems, Ltd.</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 11, 2024, the Company closed a sale agreement with Joint Liquidators, Optilan (UK) Limited incorporated and registered in England and Wales acting by the Joint Liquidators (Seller), purchasing the right, title and interest of shares in Optilan India, PVT Ltd located in Kilpauk, Chennai India and Optilan Communication &amp; Security Systems, Ltd located in Ankara, Turkey along with the applicable intellectual property rights including (1) the user interface for sensor systems, (2) The “Optilan.com” domain name and continued use of the “@optilan.com” email accounts. The Company agreed to pay $<span id="xdx_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240910__20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z8A8zXAUpGNb" title="Intellectual property">65,000</span> USD for both companies and the intellectual property rights.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 17.8pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has accounted for the purchase using the acquisition method of accounting for business combinations under ASC 805. Accordingly, the purchase price has been allocated to the underlying assets and liabilities in proportion to their respective actual values as of the purchase date. The excess of the consideration transferred over the actual estimated fair values of the net assets acquired was recorded as goodwill. The following table summarizes the acquired assets and assumed liabilities for the actual value of the assets and liabilities recognized at the date of acquisition:</p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zdzxRWJ7uJUd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS ACQUISITIONS (Details - Condensed consolidated balance sheet)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zRrsjpd9HOgg" style="display: none">Schedule of acquired assets and assumed liabilities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Consideration</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">Property, Plant &amp; Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_c20240910__20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zRROfLeJYqWd" style="width: 13%; text-align: right" title="Property, Plant &amp; Equipment">22,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20240910__20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zZ1FwYFd4zT3" style="border-bottom: Black 1pt solid; text-align: right" title="Shares">42,900</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240910__20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zOzf8Eu0v0cl" style="border-bottom: Black 2.5pt double; text-align: right" title="Purchase price">65,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zBqVyJBQiBAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The allocation of the total purchase price to the tangible and intangible assets acquired and liabilities assumed by DarkPulse based on actual values as of September 11, 2024, and measurement period adjustments resulting from the Optilan India fiscal audit period April 2023 – March 2024 which was completed in December 2024 are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zvM8ZwS4dUs" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS ACQUISITIONS (Details - Fair value of assets and liabilities acquisition)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B5_zdd4uBcaeXh" style="display: none">Schedule of fair value assets acquired and liabilities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic"><b>(Amounts in US$’s)</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Amounts Recognized as of <br/> Acquisition Date</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Measurement Period <br/> Adjustments</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Fair Value</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zNS68r12krW9" style="width: 11%; text-align: right" title="Cash">1,637</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zDkPaRgDdKGg" style="width: 11%; text-align: right" title="Cash">199</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="width: 11%; text-align: right" title="Cash">1,836</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z4ExffBQS1W6" style="text-align: right" title="Accounts receivable">128,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Accounts receivable">61,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Accounts receivable">189,732</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z3QvxN8siG91" style="text-align: right" title="Other current assets">89,082</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Other current assets">56,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Other current assets">145,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property &amp; equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyAndEquipment_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zNYgu0dOyAtc" style="text-align: right" title="Property &amp; equipment">35,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyAndEquipment_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z9kHWqyIAnb2" style="text-align: right" title="Property &amp; equipment">(2,246</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyAndEquipment_iI_pp0p0_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zGql8R4OsCra" style="text-align: right" title="Property &amp; equipment">33,349</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Goodwill</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--GoodwillSegement_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z4A6QAz1Yeij" style="text-align: right" title="Goodwill">181,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--GoodwillSegement_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zdVaw6vb3md8" style="text-align: right" title="Goodwill">(156,563</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GoodwillSegement_iI_pp0p0_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zf1v0W1burB4" style="text-align: right" title="Goodwill">24,770</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAsset_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z4cUKXDxcSBd" style="text-align: right" title="Total assets">436,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAsset_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zEN2hfDtBvW" style="text-align: right" title="Total assets">(40,779</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAsset_iI_pp0p0_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zG1PVsLuCJr4" style="text-align: right" title="Total assets">395,223</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Assumed liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zGV7F0kIXvDd" style="text-align: right" title="Assumed liabilities">371,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Assumed liabilities">56,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Assumed liabilities">314,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain on acquisition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iNI_pp0p0_di0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zSsOXVz9LSG5" style="border-bottom: Black 1pt solid; text-align: right" title="Gain on acquisition">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iNI_pp0p0_di_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zqmZNUwLNco6" style="border-bottom: Black 1pt solid; text-align: right" title="Gain on acquisition">(15,976</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iNI_pp0p0_di_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zAH40kZ918x" style="border-bottom: Black 1pt solid; text-align: right" title="Gain on acquisition">(15,976</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Consideration for 100% of equity interests</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zAr0uXuSXkoe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Consideration for 100% of equity interests">65,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_d0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z5EuwEfn95ac" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Consideration for 100% of equity interests">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Consideration for 100% of equity interests">65,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zoaiFqTA8Rg6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 65000 <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zdzxRWJ7uJUd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS ACQUISITIONS (Details - Condensed consolidated balance sheet)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zRrsjpd9HOgg" style="display: none">Schedule of acquired assets and assumed liabilities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Consideration</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">Property, Plant &amp; Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentPropertyPlantAndEquipment_c20240910__20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zRROfLeJYqWd" style="width: 13%; text-align: right" title="Property, Plant &amp; Equipment">22,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20240910__20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zZ1FwYFd4zT3" style="border-bottom: Black 1pt solid; text-align: right" title="Shares">42,900</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Purchase price</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240910__20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zOzf8Eu0v0cl" style="border-bottom: Black 2.5pt double; text-align: right" title="Purchase price">65,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 22100 42900 65000 <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zvM8ZwS4dUs" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BUSINESS ACQUISITIONS (Details - Fair value of assets and liabilities acquisition)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B5_zdd4uBcaeXh" style="display: none">Schedule of fair value assets acquired and liabilities</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic"><b>(Amounts in US$’s)</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Amounts Recognized as of <br/> Acquisition Date</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Measurement Period <br/> Adjustments</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Fair Value</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zNS68r12krW9" style="width: 11%; text-align: right" title="Cash">1,637</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zDkPaRgDdKGg" style="width: 11%; text-align: right" title="Cash">199</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="width: 11%; text-align: right" title="Cash">1,836</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z4ExffBQS1W6" style="text-align: right" title="Accounts receivable">128,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Accounts receivable">61,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Accounts receivable">189,732</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z3QvxN8siG91" style="text-align: right" title="Other current assets">89,082</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Other current assets">56,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Other current assets">145,536</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property &amp; equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyAndEquipment_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zNYgu0dOyAtc" style="text-align: right" title="Property &amp; equipment">35,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyAndEquipment_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z9kHWqyIAnb2" style="text-align: right" title="Property &amp; equipment">(2,246</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyAndEquipment_iI_pp0p0_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zGql8R4OsCra" style="text-align: right" title="Property &amp; equipment">33,349</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Goodwill</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--GoodwillSegement_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z4A6QAz1Yeij" style="text-align: right" title="Goodwill">181,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--GoodwillSegement_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zdVaw6vb3md8" style="text-align: right" title="Goodwill">(156,563</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GoodwillSegement_iI_pp0p0_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zf1v0W1burB4" style="text-align: right" title="Goodwill">24,770</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAsset_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z4cUKXDxcSBd" style="text-align: right" title="Total assets">436,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAsset_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zEN2hfDtBvW" style="text-align: right" title="Total assets">(40,779</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAsset_iI_pp0p0_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zG1PVsLuCJr4" style="text-align: right" title="Total assets">395,223</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Assumed liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zGV7F0kIXvDd" style="text-align: right" title="Assumed liabilities">371,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Assumed liabilities">56,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="text-align: right" title="Assumed liabilities">314,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Gain on acquisition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iNI_pp0p0_di0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zSsOXVz9LSG5" style="border-bottom: Black 1pt solid; text-align: right" title="Gain on acquisition">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iNI_pp0p0_di_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zqmZNUwLNco6" style="border-bottom: Black 1pt solid; text-align: right" title="Gain on acquisition">(15,976</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iNI_pp0p0_di_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zAH40kZ918x" style="border-bottom: Black 1pt solid; text-align: right" title="Gain on acquisition">(15,976</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Consideration for 100% of equity interests</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--AmountsRecognizedAsOfAcquisitionDateMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_zAr0uXuSXkoe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Consideration for 100% of equity interests">65,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0_d0_c20240911__us-gaap--BusinessCombinationSeparatelyRecognizedTransactionsAxis__custom--MeasurementPeriodAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_z5EuwEfn95ac" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Consideration for 100% of equity interests">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_c20240911__us-gaap--BusinessAcquisitionAxis__custom--OptilanIndiaPVTLtdAndOptilanCommunicationAndSecuritySystemsLtdMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Consideration for 100% of equity interests">65,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1637 199 1836 128392 61376 189732 89082 56455 145536 35595 -2246 33349 181478 -156563 24770 436184 -40779 395223 371184 56755 314247 -0 15976 15976 65000 0 65000 <p id="xdx_80B_eus-gaap--RevenueFromContractWithCustomerTextBlock_zu9ro9TUDH9a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>NOTE 5 – <span id="xdx_82E_zgj84seC9Hwg">REVENUE</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table is a summary of the Company’s timing of revenue recognition for the six months ended June 30, 2026 and 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfTimingOfRevenueTableTextBlock_zrTh5zxhyHT" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - REVENUE (Details - Timing of revenue recognition)"> <tr style="background-color: white"> <td style="vertical-align: bottom; width: 66%"><span id="xdx_8B1_zG80x0BlF6Lk" style="display: none">Schedule of timing of revenue recognition</span></td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: right"><b> </b></td> <td style="vertical-align: top"><b> </b></td> <td style="vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2026</b></span></td> <td style="vertical-align: bottom"><b> </b></td> <td style="vertical-align: top"><b> </b></td> <td style="vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></td> <td style="vertical-align: bottom"><b> </b></td></tr> <tr style="background-color: #EEEEEE"> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services and products transferred at a point in time</span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKu9T6Iswhx5" style="vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,400 </span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKe9Fmqv42a5" style="vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25,994</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services and products transferred over time</span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zTyWo24fSUW6" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30,951 </span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zy002Qv6Aa84" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">165,937 </span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #EEEEEE"> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total revenue</span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630_zC8F9MtsP0hi" style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,351 </span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630_zo5TwAmTvIh" style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">191,931</span></td> <td style="vertical-align: bottom"> </td></tr> </table> <p id="xdx_8AE_zxYHECYK584l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company disaggregates revenue by source and geographic destination to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenue by source consisted of the following for the six months ended June 30, 2026 and 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--DisaggregationOfRevenueTableTextBlock_zrJznxjY4mve" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details - Revenue by source)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zHoibOefZ6we" style="display: none">Schedule of revenue by source</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Products</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20260101__20260630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zWouBRY7IoMk" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250101__20250630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zuhnjdnc1ey" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; padding-bottom: 1pt">Services</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_ztL3Fi8dlxk4" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total revenue">36,351</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zjMtjXor5aP5" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total revenue">191,931</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630_zizXJP90mIO7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">36,351</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630_zfroxEvtcVfj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">191,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_z729lksFhHvk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenue by geographic destination consisted of the following for the six months ended June 30, 2026 and 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_zP3hzJYE9prj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details - Revenue by geographic destination)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zrRLUeLbCQ2f" style="display: none">Schedule of revenue by geographic destination</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">North America</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__srt--StatementGeographicalAxis__srt--NorthAmericaMember_zVjEBXGdSvY7" style="width: 13%; text-align: right" title="Total revenue">5,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--StatementGeographicalAxis__srt--NorthAmericaMember_z5fCgwXPBS0j" style="width: 13%; text-align: right" title="Total revenue">25,994</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">United Kingdom</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20260101__20260630__srt--StatementGeographicalAxis__country--GB_z6Hc17wckgc9" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250101__20250630__srt--StatementGeographicalAxis__country--GB_z2uDPM5YOx1j" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Rest of world</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__srt--StatementGeographicalAxis__custom--RestOfWorldMember_zHIW4JtJUq53" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">30,951</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--StatementGeographicalAxis__custom--RestOfWorldMember_z3VS7PctYuF2" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">165,937</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630_zJECpobB8WGd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">36,351</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630_zE8sCgeJpC01" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">191,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_z022uRnESD57" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Contracts </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Contract revenue is recognized over time using the cost-to-cost measure of progress for fixed price contracts. The cost-to-cost measure of progress best depicts the continuous transfer of control of goods or services to the customer. The contractual terms provide that the customer compensates the Company for services rendered.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Contract costs include all direct materials, labor and subcontracted costs, as well as indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs and the costs of capital equipment. The cost estimation and review process for recognizing revenue over time under the cost-to-cost method is based on the professional knowledge and experience of the Company’s project managers, engineers and financial professionals. Management reviews estimates of total contract transaction price and total project costs on an ongoing basis. Changes in job performance, job conditions and management’s assessment of expected variable consideration are factors that influence estimates of the total contract transaction price, total costs to complete those contracts and profit recognition. Changes in these factors could result in revisions to revenue and costs of revenue in the period in which the revisions are determined on a prospective basis, which could materially affect the Company’s consolidated results of operations for that period. Provisions for losses on uncompleted contracts are recorded in the period in which such losses are determined.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Performance Obligations </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A performance obligation is a contractual promise to transfer a distinct good or service to the customer and is the unit of account under Accounting Standards Codification (“ASC”) Topic 606. The transaction price of a contract is allocated to distinct performance obligations and recognized as revenue when or as the performance obligations are satisfied. The Company’s contracts often require significant integrated services and, even when delivering multiple distinct services, are generally accounted for as a single performance obligation. Contract amendments and change orders are generally not distinct from the existing contract due to the significant integrated service provided in the context of the contract and are accounted for as a modification of the existing contract and performance obligation. The majority of the Company’s performance obligations are completed within one year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">When more than one contract is entered into with a customer on or close to the same date, the Company evaluates whether those contracts should be combined and accounted for as a single contract as well as whether those contracts should be accounted for as more than one performance obligation. This evaluation requires significant judgment and is based on the facts and circumstances of the various contracts, which could change the amount of revenue and profit recognition in a given period depending upon the outcome of the evaluation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Contract Assets and Liabilities </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company bill its customers based on contractual terms, including, milestone billings based on the completion of certain phases of the work. Sometimes, billing occurs after revenue recognition, resulting in unbilled revenue, which is accounted for as a contract asset. Sometimes the Company receives advances payments from our customers before revenue is recognized, resulting in deferred revenue, which is accounted for as a contract liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Contract assets in the consolidated balance sheets represents costs and estimated earnings in excess of billings, which arise when revenue has been recorded but the amount has not been billed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Contract assets and liabilities on June 30, 2026 are $<span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20260630_zmNp16a1vXF7" title="Contract assets and liabilities">0</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Variable Consideration </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Transaction pricing for the Company’s contracts may include variable consideration, such as unapproved change orders, claims, incentives and liquidated damages. Management estimates variable consideration for a performance obligation utilizing estimation methods that best predict the amount of consideration to which the Company will be entitled. Variable consideration is included in the estimated transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. Management’s estimates of variable consideration and determination of whether to include estimated amounts in transaction price are based on past practices with the customer, specific discussions, correspondence or preliminary negotiations with the customer, legal evaluations and all other relevant information that is reasonably available. The effect of a change in variable consideration on the transaction price of a performance obligation is typically recognized as an adjustment to revenue on a cumulative catch-up basis. To the extent unapproved change orders, claims and liquidated damages reflected in transaction price are not resolved in the Company’s favor, or to the extent incentives reflected in transaction price are not earned, there could be reductions in, or reversals of, previously recognized revenue.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfTimingOfRevenueTableTextBlock_zrTh5zxhyHT" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - REVENUE (Details - Timing of revenue recognition)"> <tr style="background-color: white"> <td style="vertical-align: bottom; width: 66%"><span id="xdx_8B1_zG80x0BlF6Lk" style="display: none">Schedule of timing of revenue recognition</span></td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 13%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: right"><b> </b></td> <td style="vertical-align: top"><b> </b></td> <td style="vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2026</b></span></td> <td style="vertical-align: bottom"><b> </b></td> <td style="vertical-align: top"><b> </b></td> <td style="vertical-align: bottom"><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2025</b></span></td> <td style="vertical-align: bottom"><b> </b></td></tr> <tr style="background-color: #EEEEEE"> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services and products transferred at a point in time</span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKu9T6Iswhx5" style="vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,400 </span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKe9Fmqv42a5" style="vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25,994</span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services and products transferred over time</span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zTyWo24fSUW6" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30,951 </span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zy002Qv6Aa84" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">165,937 </span></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #EEEEEE"> <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total revenue</span></td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630_zC8F9MtsP0hi" style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,351 </span></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630_zo5TwAmTvIh" style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right" title="Total revenue"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">191,931</span></td> <td style="vertical-align: bottom"> </td></tr> </table> 5400 25994 30951 165937 36351 191931 <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--DisaggregationOfRevenueTableTextBlock_zrJznxjY4mve" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details - Revenue by source)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zHoibOefZ6we" style="display: none">Schedule of revenue by source</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Products</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20260101__20260630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zWouBRY7IoMk" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250101__20250630__srt--ProductOrServiceAxis__us-gaap--ProductMember_zuhnjdnc1ey" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; padding-bottom: 1pt">Services</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_ztL3Fi8dlxk4" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total revenue">36,351</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--ProductOrServiceAxis__us-gaap--ServiceMember_zjMtjXor5aP5" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total revenue">191,931</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630_zizXJP90mIO7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">36,351</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630_zfroxEvtcVfj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">191,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 0 36351 191931 36351 191931 <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_zP3hzJYE9prj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details - Revenue by geographic destination)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zrRLUeLbCQ2f" style="display: none">Schedule of revenue by geographic destination</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">North America</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__srt--StatementGeographicalAxis__srt--NorthAmericaMember_zVjEBXGdSvY7" style="width: 13%; text-align: right" title="Total revenue">5,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--StatementGeographicalAxis__srt--NorthAmericaMember_z5fCgwXPBS0j" style="width: 13%; text-align: right" title="Total revenue">25,994</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">United Kingdom</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20260101__20260630__srt--StatementGeographicalAxis__country--GB_z6Hc17wckgc9" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_d0_c20250101__20250630__srt--StatementGeographicalAxis__country--GB_z2uDPM5YOx1j" style="text-align: right" title="Total revenue">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Rest of world</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630__srt--StatementGeographicalAxis__custom--RestOfWorldMember_zHIW4JtJUq53" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">30,951</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630__srt--StatementGeographicalAxis__custom--RestOfWorldMember_z3VS7PctYuF2" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue">165,937</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20260101__20260630_zJECpobB8WGd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">36,351</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20250101__20250630_zE8sCgeJpC01" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue">191,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5400 25994 0 0 30951 165937 36351 191931 0 <p id="xdx_802_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zX7DucWzTYH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>NOTE 6 – <span id="xdx_829_zzJWVhvs9Uuk">ACCOUNTS RECEIVABLE</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zdlrh5KcVd77" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zh9e6nFs35Vg" style="display: none">Schedule of accounts receivable</span></td><td> </td> <td colspan="3" id="xdx_499_20260630_zvbr44xB5Kq2" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20251231_zOitJtBtTHh6" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30,</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,059,699</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">456,507</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_pp0p0_di0_zh9eevYbYtI7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less:  Allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(631,012</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(37,295</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--AccountsReceivableNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">428,687</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">419,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zZLNpqQ84Ncd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zdlrh5KcVd77" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zh9e6nFs35Vg" style="display: none">Schedule of accounts receivable</span></td><td> </td> <td colspan="3" id="xdx_499_20260630_zvbr44xB5Kq2" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20251231_zOitJtBtTHh6" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30,</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,059,699</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">456,507</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_pp0p0_di0_zh9eevYbYtI7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less:  Allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(631,012</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(37,295</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--AccountsReceivableNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">428,687</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">419,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1059699 456507 631012 37295 428687 419212 <p id="xdx_80C_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_znbxFrPYdGk8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 7 – <span id="xdx_82C_z1FUifvRxBhe">PROPERTY AND EQUIPMENT, NET</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment, net consisted of the following:</p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zOxOk0WewaM" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zfxqxHQQhxd6" style="display: none">Schedule of property and equipment</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30,</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31,</b></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Property and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember_z7VHqrYmTDU2" style="width: 13%; text-align: right" title="Property and equipment at cost">607,553</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember_z7Woago8HW24" style="width: 13%; text-align: right" title="Property and equipment at cost">610,354</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zjIrvPEa9Nn" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment at cost">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zLjDNeFjfJgk" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment at cost">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Property and equipment at cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260630_zKWexE6cxgp4" style="text-align: right" title="Property and equipment at cost">607,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231_zsydrVIzCw6h" style="text-align: right" title="Property and equipment at cost">610,354</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less - accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260630_z4WJ6bqVbCpk" style="border-bottom: Black 1pt solid; text-align: right" title="Less - accumulated depreciation">(61,198</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zBfzw06s4oea" style="border-bottom: Black 1pt solid; text-align: right" title="Less - accumulated depreciation">(63,907</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20260630_zrpcWqewK8Q5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">546,355</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231_zTcqSgqOROIl" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">546,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_znGjMi87qoz4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense was $<span id="xdx_902_eus-gaap--Depreciation_c20260101__20260630_zrQFpLnIt8xg" title="Depreciation expenses">0</span> and $<span id="xdx_90C_eus-gaap--Depreciation_c20250101__20250630_zjaC6WkigQG1" title="Depreciation expenses">49,558</span> for the six months ended June 30, 2026 and 2025, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zOxOk0WewaM" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zfxqxHQQhxd6" style="display: none">Schedule of property and equipment</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30,</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31,</b></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Property and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember_z7VHqrYmTDU2" style="width: 13%; text-align: right" title="Property and equipment at cost">607,553</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember_z7Woago8HW24" style="width: 13%; text-align: right" title="Property and equipment at cost">610,354</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zjIrvPEa9Nn" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment at cost">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zLjDNeFjfJgk" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment at cost">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Property and equipment at cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260630_zKWexE6cxgp4" style="text-align: right" title="Property and equipment at cost">607,553</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231_zsydrVIzCw6h" style="text-align: right" title="Property and equipment at cost">610,354</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less - accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260630_z4WJ6bqVbCpk" style="border-bottom: Black 1pt solid; text-align: right" title="Less - accumulated depreciation">(61,198</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zBfzw06s4oea" style="border-bottom: Black 1pt solid; text-align: right" title="Less - accumulated depreciation">(63,907</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20260630_zrpcWqewK8Q5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">546,355</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231_zTcqSgqOROIl" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">546,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 607553 610354 0 0 607553 610354 61198 63907 546355 546447 0 49558 <p id="xdx_802_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zVhdwvv29OF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>NOTE 8 - <span id="xdx_826_zCd3W73yXwu3">GOODWILL AND INTANGIBLE ASSETS</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Patents - Intrusion Detection Intellectual Property</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company relies on patent laws and restrictions on disclosure to protect its intellectual property rights. As of June 30, 2026 and 2025, the Company held three U.S. and foreign patents on its intrusion detection technology, which expire in calendar years 2025 through 2034 (depending on the payment of maintenance fees).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DPTI issued patents cover a System and Method for Brillouin Analysis, a System and Method for Resolution Enhancement of a Distributed Sensor, and a Flexible Fiber Optic Deformation System Sensor and Method. Maintenance of intellectual property rights and the protection thereof is important to our business. Any patents that may be issued may not sufficiently protect the Company's intellectual property and third parties may challenge any issued patents. Other parties may independently develop similar or competing technology or design around any patents that may be issued to the Company. The Company cannot be certain that the steps it has taken will prevent the misappropriation of its intellectual property, particularly in foreign countries where the laws may not protect proprietary rights as fully as in the United States. Further, the Company may be required to enforce its intellectual property or other proprietary rights through litigation, which, regardless of success, could result in substantial costs and diversion of management's attention. Additionally, there may be existing patents of which the Company is unaware that could be pertinent to its business, and it is not possible to know whether there are patent applications pending that the Company's products might infringe upon, since these applications are often not publicly available until a patent is issued or published.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the six months ended June 30, 2026 and 2025, the Company had patent amortization costs on its intrusion detection technology totaling $<span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TechnologyBasedIntangibleAssetsMember_zsuazlJbFR1i" title="Patent amortization costs">25,514</span> and $<span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20250630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TechnologyBasedIntangibleAssetsMember_zZppByHV1PGi" title="Patent amortization costs">25,514</span>, respectively. Patents costs are being amortized over the remaining life of each patent, which is from <span id="xdx_908_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TechnologyBasedIntangibleAssetsMember_zxpF0VbalDS9" title="Patents costs useful life">7 to 16 years</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DPTI issued patents cover a System and Method for Brillouin Analysis, a System and Method for Resolution Enhancement of a Distributed Sensor, and a Flexible Fiber Optic Deformation System Sensor and Method. Maintenance of intellectual property rights and the protection thereof is important to our business. Any patents that may be issued may not sufficiently protect the Company's intellectual property and third parties may challenge any issued patents. Other parties may independently develop similar or competing technology or design around any patents that may be issued to the Company. The Company cannot be certain that the steps it has taken will prevent the misappropriation of its intellectual property, particularly in foreign countries where the laws may not protect proprietary rights as fully as in the United States. Further, the Company may be required to enforce its intellectual property or other proprietary rights through litigation, which, regardless of success, could result in substantial costs and diversion of management's attention. Additionally, there may be existing patents of which the Company is unaware that could be pertinent to its business, and it is not possible to know whether there are patent applications pending that the Company's products might infringe upon, since these applications are often not publicly available until a patent is issued or published.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a summary of the DPTI patents as of June 30, 2026 and 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zc1kjeE1Rfd4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS (Details - Patents)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zfm4c4qq4zjk" style="display: none">Schedule of patents</span></td><td> </td> <td colspan="3" id="xdx_494_20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--DPTIPatentsMember_zuQCaGtaJvK1" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--DPTIPatentsMember_zS03n8eQ8mle" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedPatentsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">904,269</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">904,269</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_z9TTsRvt4RH5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(778,176</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(752,662</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zvwwxzdUjvF7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Patents, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">126,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">151,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z9kd6mVqsMD4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Future expected amortization of patents is as follows: As of December 31,</p> <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zsmImyybYh94" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS (Details - Future expected amortization of patent)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zHAnHbOsNpb8" style="display: none">Schedule of future expected amortization of patents</span></td><td> </td> <td colspan="3" id="xdx_49F_20251231__dei--LegalEntityAxis__custom--DPTIMember_zOcpKVJ82Lff" style="text-align: center"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_zrGMY7ZAGdXg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">51,028</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_zOVW6qfzpaNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,028</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearTwo_iI_pp0p0_z9C3qpsDcEPf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,037</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total patents</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">126,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zW8n5Bybg7T8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 25514 25514 7 to 16 years <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zc1kjeE1Rfd4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS (Details - Patents)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zfm4c4qq4zjk" style="display: none">Schedule of patents</span></td><td> </td> <td colspan="3" id="xdx_494_20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--DPTIPatentsMember_zuQCaGtaJvK1" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--DPTIPatentsMember_zS03n8eQ8mle" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedPatentsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">904,269</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">904,269</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_z9TTsRvt4RH5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(778,176</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(752,662</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zvwwxzdUjvF7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Patents, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">126,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">151,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 904269 904269 778176 752662 126093 151607 <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zsmImyybYh94" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - GOODWILL AND INTANGIBLE ASSETS (Details - Future expected amortization of patent)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_zHAnHbOsNpb8" style="display: none">Schedule of future expected amortization of patents</span></td><td> </td> <td colspan="3" id="xdx_49F_20251231__dei--LegalEntityAxis__custom--DPTIMember_zOcpKVJ82Lff" style="text-align: center"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_zrGMY7ZAGdXg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">51,028</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_zOVW6qfzpaNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,028</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearTwo_iI_pp0p0_z9C3qpsDcEPf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,037</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total patents</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">126,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 51028 51028 24037 126093 <p id="xdx_80A_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_z8dbfV7dFpz2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 9 – <span id="xdx_822_zmMJtZDqJTJ1">ACCOUNTS PAYABLE AND ACCRUED EXPENSES</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts payable and accrued expenses consists of the following as of June 30, 2026 and December 31, 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zRmv10vRLrv1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z551c1Y8Ty81" style="display: none">Schedule of accounts payable and accrued expenses</span></td><td> </td> <td colspan="3" id="xdx_49B_20260630_zaz1h936Cm0h" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_491_20251231" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableCurrent_iI_pp0p0_maOAPAAzCDv_zvvTzJUTi9c5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">15,086,491</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">15,155,264</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_maOAPAAzCDv_zoz56TmhtLh3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,768,939</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,777,091</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtOAPAAzCDv_z9j6GS6EBkyf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total accounts payable and accrued expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,855,430</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,643,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zF99z0lfvwEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zRmv10vRLrv1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z551c1Y8Ty81" style="display: none">Schedule of accounts payable and accrued expenses</span></td><td> </td> <td colspan="3" id="xdx_49B_20260630_zaz1h936Cm0h" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_491_20251231" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>June 30</b></td><td><b> </b></td> <td colspan="3" style="text-align: center"><b>December 31</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableCurrent_iI_pp0p0_maOAPAAzCDv_zvvTzJUTi9c5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">15,086,491</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">15,155,264</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedLiabilitiesCurrent_iI_pp0p0_maOAPAAzCDv_zoz56TmhtLh3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,768,939</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,777,091</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtOAPAAzCDv_z9j6GS6EBkyf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total accounts payable and accrued expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,855,430</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,643,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 15086491 15155264 3768939 3777091 18855430 18643326 <p id="xdx_803_eus-gaap--LongTermDebtTextBlock_zHIDOO8IyJh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 10 – <span id="xdx_82B_zFtz3uROUODf">DEBT</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Notes Payable current – convertible option </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.25pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company uses the Black-Scholes Model to calculate the derivative value of its convertible debt. The valuation result generated by this pricing model is necessarily driven by the value of the underlying common stock incorporated into the model. The values of the common stock used were based on the price at the date of issue of the debt security as of June 30, 2026 and 2025. In 2026 management determined the expected volatility ranging from 255.02% to 285.15%, a risk-free rate of interest ranging from 3.59% to 4.25%, and contractual lives of the debt of three to nine months. In 2025 management determined the expected volatility ranging from 167% to 235.41%, a risk-free rate of interest ranging from 3.98% to 4.7334%, and contractual lives of the debt of twelve months. Management made the determination to use an expected life rather than contractual life for the calculations for the matured debt as of June 30, 2026 and 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2026 and 2025, there was $<span id="xdx_902_eus-gaap--ConvertibleDebt_iI_c20260630_zwCRZlNDDA77" title="Convertible debt outstanding">231,150</span> and $<span id="xdx_90E_eus-gaap--ConvertibleDebt_iI_c20250630_zOYI7v5o5lT4" title="Convertible debt outstanding">208,150</span> of note payable debt principal outstanding. During the six months ended June 30, 2026 and 2025, $<span id="xdx_901_eus-gaap--AmortizationOfDebtDiscountPremium_c20260101__20260630_zgSIK0k9f3Yf" title="Amortization of debt discount">31,834</span> and $<span id="xdx_907_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20250630_zMmdsDGqQa6c" title="Amortization of debt discount">0</span> of the debt discount was amortized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The summary of notes payable current – convertible option:</p> <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ConvertibleDebtTableTextBlock_zxTs86P3PzO2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Convertible notes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zCeLAVxObPte" style="display: none">Schedule of notes payable - convertible option</span></td><td> </td> <td colspan="3" style="text-align: center"><b>June 30,</b></td><td> </td> <td colspan="3" style="text-align: center"><b>December 31,</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Principal Outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_d0_c20260630__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zx1EGdVWvyrj" style="width: 13%; text-align: right" title="Principal outstanding">231,150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_d0_c20251231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zR9bEJmdJOOh" style="width: 13%; text-align: right" title="Principal outstanding">208,150</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: unamortized debt discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di0_c20260630__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zjmSYqRbDiy9" style="border-bottom: Black 1pt solid; text-align: right" title="Less: unamortized debt discount">(21,550</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20251231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zEgpYAaxEmDk" style="border-bottom: Black 1pt solid; text-align: right" title="Less: unamortized debt discount">(27,150</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Notes payable current – convertible option, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayableCurrent_iI_pp0p0_d0_c20260630_zsmpBjbdeFyf" style="border-bottom: Black 2.5pt double; text-align: right" title="Notes payable current - convertible option, net">209,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ConvertibleNotesPayableCurrent_iI_pp0p0_c20251231_z59bNgxk20pb" style="border-bottom: Black 2.5pt double; text-align: right">181,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_z0FGLCTLcxJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The table below details the Company's outstanding notes payable current – convertible option and related derivative.</p> <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zpwxIJswepY6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Outstanding convertible notes and derivative liability)"> <tr style="vertical-align: bottom"> <td><span><span><span id="xdx_8BA_zxq1YqW3qtek" style="display: none">Schedule of outstanding notes payable</span></span></span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Face Amount</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Derivative Liability</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>06/30/2026 </b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12/31/2025</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>06/30/2026 </b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12/31/2025</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 32%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vanquish Funding</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_zi7vv1x4WM86" style="width: 13%; text-align: right" title="Convertible notes payable, face amount"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">231,150 </span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_z5JmjbmMrYQ7" style="width: 13%; text-align: right" title="Convertible notes payable, face amount"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">316,098</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_zgEsrcDTSsz5" style="width: 13%; text-align: right" title="Derivative liability, fair value"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">402,685 </span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_985_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_z62eziVy8mx7" style="width: 13%; text-align: right" title="Derivative liability, fair value"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">316,099</span></td> <td style="width: 1%"> </td></tr> </table> <p id="xdx_8A4_ztFLuYk9qU9k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the six months ended June 30, 2026 and 2025, change in fair value of the derivative liability was $86,586 and $90,103, respectively. The following is a summary of the derivative liability:</p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfServicingLiabilitiesAtFairValueTextBlock_zEo0vxzHnQ0e" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Derivative liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_z5DBd6uLPSb" style="display: none">Schedule of derivative liability</span></td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Derivative Liability</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Balances at December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20260101__20260630_z70vqyYSIsvb" style="width: 13%; text-align: right" title="Derivative liability, beginning balance">316,099</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reclassification of convertible note – Vanquish funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReclassificationOfConvertibleNote_c20260101__20260630_zPN8WI5dhdwj" style="text-align: right" title="Reclassification of convertible note">(73,747</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Issuance of note payable convertible option – Vanquish funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationIssues_c20260101__20260630_zmpn4OHTelFi" style="text-align: right" title="Issuance of convertible note">(209,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conversion of note – Vanquish funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsConversionOfNote_c20260101__20260630_zX20e7558Wll" style="text-align: right" title="Conversion of note">251,513</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsAmortizationOfDebtDiscount_pp0p0_c20260101__20260630_zXYyIAzpdIul" style="text-align: right" title="Amortization of debt discount">(31,834</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_pp0p0_c20260101__20260630_zI8APyhiIcX8" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value">86,586</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Balances at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_pp0p0_c20260101__20260630_zZhrrkRLrX3e" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, ending balance">402,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zRa5WgcYT8yh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Notes Payable – convertible option</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 3, 2026, the Company entered into a promissory note for a principal of $<span id="xdx_902_eus-gaap--ConvertibleNotesPayable_iI_c20260303__us-gaap--DebtInstrumentAxis__custom--March2026NotePayableMember_zvxkKabVDeUj" title="Convertible notes payable">65,550</span>, which was funded on March 6, 2026. The note bears interest at a rate of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260303__us-gaap--DebtInstrumentAxis__custom--March2026NotePayableMember_zH2jAswTS212" title="Debt interest rate">15</span>% per annum and matures after six months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 7, 2026, the Company entered into a promissory note for a principal of $<span id="xdx_90D_eus-gaap--ConvertibleNotesPayable_iI_c20260507__us-gaap--DebtInstrumentAxis__custom--May72026NotePayableMember_z7DcojQKHl98">77,050</span>, which was funded on May 11, 2026. The note bears interest at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260507__us-gaap--DebtInstrumentAxis__custom--May72026NotePayableMember_zYiZ067R6JC8" title="Debt interest rate">15</span>% per annum and matures after six months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 21, 2026, the Company entered into a promissory note for a principal of $<span id="xdx_90A_eus-gaap--ConvertibleNotesPayable_iI_c20260521__us-gaap--DebtInstrumentAxis__custom--May212026NotePayableMember_zCsqr2LQKVb9">77,000</span>, which was funded on May 28, 2026. The note bears interest at a rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260521__us-gaap--DebtInstrumentAxis__custom--May212026NotePayableMember_zFuItrGmhWz2" title="Debt interest rate">15</span>% per annum and matures after six months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Loans Payable</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s RI and WS subsidiaries have various loans including Small Business Association (“SBA”) Economic Injury Disaster Loan (“EIDL’) loans, lines of credit and other advances. The loans bear interest with varying rates up to 9.25% per annum. The following is a summary of the loans payable at June 30, 2026 and December 31, 2025:</p> <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zQ4ZUaGDuDre" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Loans payable)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zHOgOJOxLbU6" style="display: none">Schedule of loans payable</span></td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">RI - line of credit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RILineOfCreditMember_zC6ryzaAmoP" style="width: 13%; text-align: right" title="Loans payable, current">71,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RILineOfCreditMember_pp0p0" style="width: 13%; text-align: right" title="Loans payable, current">71,285</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RI - Short-term loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RIShortTermLoansMember_zOaYn8lG6Pf1" style="text-align: right" title="Loans payable, current">32,402</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RIShortTermLoansMember_pp0p0" style="text-align: right" title="Loans payable, current">32,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">WS - line of credit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSLineOfCreditMember_zYNUl22SQUMi" style="text-align: right" title="Loans payable, current">163,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSLineOfCreditMember_pp0p0" style="text-align: right" title="Loans payable, current">163,661</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WS - Short-term loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSShortTermLoansMember_z5SA8Kg6KLra" style="text-align: right" title="Loans payable, current">91,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSShortTermLoansMember_pp0p0" style="text-align: right" title="Loans payable, current">91,600</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">OPT – Optilan Communications &amp; Security Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--OptilanCommunicationSecurityLtdShortTermLoanMember_zzAeVcdxCW3e" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, current">789</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--OptilanCommunicationSecurityLtdShortTermLoanMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, current">857</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Loans payable, current</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableCurrent_pp0p0_c20260630_zuqB4oMP8pM5" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, current">359,739</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansPayableCurrent_c20251231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, current">359,805</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RI - SBA EIDL</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--LongTermLoansPayable_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RISBAEIDLMember_zkXKQ99cnhN4" style="text-align: right" title="Loans payable, non-current">102,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RISBAEIDLMember_pp0p0" style="text-align: right" title="Loans payable, non-current">102,597</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">RI - long-term loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermLoansPayable_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RILongTermLoansMember_zIIFyyUopWbf" style="text-align: right" title="Loans payable, non-current">55,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RILongTermLoansMember_pp0p0" style="text-align: right" title="Loans payable, non-current">55,506</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WS - SBA EIDL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermLoansPayable_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSSBAEIDLMember_zSMZw1oB6QJa" style="text-align: right" title="Loans payable, non-current">26,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSSBAEIDLMember_pp0p0" style="text-align: right" title="Loans payable, non-current">26,307</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">WS - long-term loans</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermLoansPayable_iI_pp0p0_d0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSLongTermLoansMember_zMiaZutLAqa9" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, non-current">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSLongTermLoansMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, non-current">97,006</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Loans payable, non-current</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermLoansPayable_pp0p0_c20260630_z89vfyBTprG1" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, non-current">184,410</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LongTermLoansPayable_c20251231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, non-current">281,416</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zgZrnBQOEQu5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain of the Company’s subsidiary debt arrangements are guaranteed by former shareholders of the acquired entity. The Company has not assumed these guarantees and has no legal obligation related to such guarantees<b>.</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> 231150 208150 31834 0 <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ConvertibleDebtTableTextBlock_zxTs86P3PzO2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Convertible notes)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_zCeLAVxObPte" style="display: none">Schedule of notes payable - convertible option</span></td><td> </td> <td colspan="3" style="text-align: center"><b>June 30,</b></td><td> </td> <td colspan="3" style="text-align: center"><b>December 31,</b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2026</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>2025</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Principal Outstanding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_d0_c20260630__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zx1EGdVWvyrj" style="width: 13%; text-align: right" title="Principal outstanding">231,150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_d0_c20251231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zR9bEJmdJOOh" style="width: 13%; text-align: right" title="Principal outstanding">208,150</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: unamortized debt discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di0_c20260630__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zjmSYqRbDiy9" style="border-bottom: Black 1pt solid; text-align: right" title="Less: unamortized debt discount">(21,550</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_c20251231__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zEgpYAaxEmDk" style="border-bottom: Black 1pt solid; text-align: right" title="Less: unamortized debt discount">(27,150</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Notes payable current – convertible option, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ConvertibleNotesPayableCurrent_iI_pp0p0_d0_c20260630_zsmpBjbdeFyf" style="border-bottom: Black 2.5pt double; text-align: right" title="Notes payable current - convertible option, net">209,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ConvertibleNotesPayableCurrent_iI_pp0p0_c20251231_z59bNgxk20pb" style="border-bottom: Black 2.5pt double; text-align: right">181,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 231150 208150 21550 27150 209600 181000 <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zpwxIJswepY6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Outstanding convertible notes and derivative liability)"> <tr style="vertical-align: bottom"> <td><span><span><span id="xdx_8BA_zxq1YqW3qtek" style="display: none">Schedule of outstanding notes payable</span></span></span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Face Amount</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Derivative Liability</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>06/30/2026 </b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12/31/2025</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>06/30/2026 </b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12/31/2025</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 32%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vanquish Funding</span></td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_zi7vv1x4WM86" style="width: 13%; text-align: right" title="Convertible notes payable, face amount"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">231,150 </span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_z5JmjbmMrYQ7" style="width: 13%; text-align: right" title="Convertible notes payable, face amount"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">316,098</span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_zgEsrcDTSsz5" style="width: 13%; text-align: right" title="Derivative liability, fair value"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">402,685 </span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td id="xdx_985_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--VanquishFundingMember_z62eziVy8mx7" style="width: 13%; text-align: right" title="Derivative liability, fair value"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">316,099</span></td> <td style="width: 1%"> </td></tr> </table> 231150 316098 402685 316099 <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfServicingLiabilitiesAtFairValueTextBlock_zEo0vxzHnQ0e" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Derivative liability)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B0_z5DBd6uLPSb" style="display: none">Schedule of derivative liability</span></td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Derivative Liability</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%">Balances at December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20260101__20260630_z70vqyYSIsvb" style="width: 13%; text-align: right" title="Derivative liability, beginning balance">316,099</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reclassification of convertible note – Vanquish funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReclassificationOfConvertibleNote_c20260101__20260630_zPN8WI5dhdwj" style="text-align: right" title="Reclassification of convertible note">(73,747</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Issuance of note payable convertible option – Vanquish funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationIssues_c20260101__20260630_zmpn4OHTelFi" style="text-align: right" title="Issuance of convertible note">(209,600</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conversion of note – Vanquish funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsConversionOfNote_c20260101__20260630_zX20e7558Wll" style="text-align: right" title="Conversion of note">251,513</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsAmortizationOfDebtDiscount_pp0p0_c20260101__20260630_zXYyIAzpdIul" style="text-align: right" title="Amortization of debt discount">(31,834</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_pp0p0_c20260101__20260630_zI8APyhiIcX8" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value">86,586</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Balances at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_pp0p0_c20260101__20260630_zZhrrkRLrX3e" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, ending balance">402,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 316099 -73747 -209600 251513 -31834 86586 402685 65550 0.15 77050 0.15 77000 0.15 <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zQ4ZUaGDuDre" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Loans payable)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BD_zHOgOJOxLbU6" style="display: none">Schedule of loans payable</span></td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">RI - line of credit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RILineOfCreditMember_zC6ryzaAmoP" style="width: 13%; text-align: right" title="Loans payable, current">71,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RILineOfCreditMember_pp0p0" style="width: 13%; text-align: right" title="Loans payable, current">71,285</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RI - Short-term loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RIShortTermLoansMember_zOaYn8lG6Pf1" style="text-align: right" title="Loans payable, current">32,402</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RIShortTermLoansMember_pp0p0" style="text-align: right" title="Loans payable, current">32,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">WS - line of credit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSLineOfCreditMember_zYNUl22SQUMi" style="text-align: right" title="Loans payable, current">163,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSLineOfCreditMember_pp0p0" style="text-align: right" title="Loans payable, current">163,661</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WS - Short-term loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSShortTermLoansMember_z5SA8Kg6KLra" style="text-align: right" title="Loans payable, current">91,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSShortTermLoansMember_pp0p0" style="text-align: right" title="Loans payable, current">91,600</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">OPT – Optilan Communications &amp; Security Ltd</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LoansPayableCurrent_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--OptilanCommunicationSecurityLtdShortTermLoanMember_zzAeVcdxCW3e" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, current">789</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--LoansPayableCurrent_c20251231__us-gaap--LongtermDebtTypeAxis__custom--OptilanCommunicationSecurityLtdShortTermLoanMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, current">857</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Loans payable, current</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableCurrent_pp0p0_c20260630_zuqB4oMP8pM5" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, current">359,739</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansPayableCurrent_c20251231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, current">359,805</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RI - SBA EIDL</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--LongTermLoansPayable_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RISBAEIDLMember_zkXKQ99cnhN4" style="text-align: right" title="Loans payable, non-current">102,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RISBAEIDLMember_pp0p0" style="text-align: right" title="Loans payable, non-current">102,597</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">RI - long-term loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermLoansPayable_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--RILongTermLoansMember_zIIFyyUopWbf" style="text-align: right" title="Loans payable, non-current">55,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--RILongTermLoansMember_pp0p0" style="text-align: right" title="Loans payable, non-current">55,506</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WS - SBA EIDL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermLoansPayable_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSSBAEIDLMember_zSMZw1oB6QJa" style="text-align: right" title="Loans payable, non-current">26,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSSBAEIDLMember_pp0p0" style="text-align: right" title="Loans payable, non-current">26,307</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">WS - long-term loans</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermLoansPayable_iI_pp0p0_d0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--WSLongTermLoansMember_zMiaZutLAqa9" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, non-current">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermLoansPayable_c20251231__us-gaap--LongtermDebtTypeAxis__custom--WSLongTermLoansMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Loans payable, non-current">97,006</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Loans payable, non-current</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermLoansPayable_pp0p0_c20260630_z89vfyBTprG1" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, non-current">184,410</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LongTermLoansPayable_c20251231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans payable, non-current">281,416</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 71285 71285 32402 32402 163663 163661 91600 91600 789 857 359739 359805 102597 102597 55506 55506 26307 26307 0 97006 184410 281416 <p id="xdx_808_eus-gaap--DebtDisclosureTextBlock_zmDVMI4Nr2A2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 11 – <span id="xdx_828_zhebUkSYrgTi">SECURED DEBENTURE</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">DPTI issued a convertible Debenture to the University (see Note 1) in exchange for the Patents assigned to the Company, in the amount of Canadian $1,500,000, or US $1,491,923 on December 16, 2010, the date of the Debenture. On April 24, 2017 DPTI issued a replacement secured term Debenture in the same CAD 1,500,000 amount as the original Debenture. The interest rate is the Bank of Canada Prime overnight rate plus 1% per annum. The Debenture had an initial required payment of CAD 42,000 (US$33,385) due on April 24, 2018 for reimbursement to the University of its research and development costs, and this has been paid. Interest-only maintenance payments are due annually starting after April 24, 2018. Payment of the principal begins on the earlier of (a) three years following two consecutive quarters of positive earnings before interest, taxes, depreciation and amortization, (b) six years from April 24, 2017, or (c) in the event DPTI fails to raise defined capital amounts or secure defined contract amounts by April 24 in the years 2018, 2019, and 2020. The Company has raised funds in excess of the amount required for 2020, 2019 and 2018. Beginning in 2023, The principal repayment amounts will be due quarterly over a six-year period in the amount of Canadian Dollars 62,500. Based on the exchange rate between the Canadian Dollar and the U.S. Dollar on December 31, 2018, the quarterly principal repayment amounts will be US$48,447. The Debenture is secured by the Patents assigned by the University to DPTI by an Assignment Agreement on December 16, 2010. DPTI has pledged the Patents, and granted a lien on them pursuant to an Escrow Agreement dated April 24, 2017, between DPTI and the University.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Debenture was initially recorded at the $1,491,923 equivalent US Dollar amount of Canadian 1,500,000 as of December 16, 2010, the date of the original Debenture. The liability is being adjusted quarterly based on the current exchange value of the Canadian dollar to the US dollar at the end of each quarter. The adjustment is recorded as unrealized gain or loss in the change of the value of the two currencies during the quarter. The Debenture also includes a provision requiring DPTI to pay the University a 2% royalty on sales of any and all products or services which incorporate the Patents for a period of five years from April 24, 2018. To date, no royalties have been paid.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the years ended June 30, 2026 and 2025, the Company recorded interest expense of $<span id="xdx_909_eus-gaap--InterestAndDebtExpense_c20260101__20260630_zM0OoaFz9Ayd" title="Interest expense">7,077</span> and $<span id="xdx_901_eus-gaap--InterestAndDebtExpense_c20250101__20250630_ztQW9kR9YCRh" title="Interest expense">6,699</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2026, and December 31, 2025, the outstanding balance of the debenture liability totaled $<span id="xdx_901_eus-gaap--LongTermDebt_iI_c20260630_z6nUc0eB4uC5" title="Debenture liability">481,081</span> and $<span id="xdx_901_eus-gaap--LongTermDebt_iI_c20251231_zNAssy7ZAiig" title="Debenture liability">614,756</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Future minimum required payments over the next three years and thereafter are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zbB3T7mlTQb7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SECURED DEBENTURE (Details - Future minimum required payments)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zb3gsH7pDNt6" style="display: none">Schedule of future minimum required payments</span></td><td> </td> <td colspan="3" id="xdx_49D_20260630" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td>Period ending December 31,</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_zV8vTXOyYGi7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">140,846</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zURJifV3MOj4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,188</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zw7mYlUYphR6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">2028</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">76,047</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebt_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">481,081</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zVskOOLJvZA" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"> </p> 7077 6699 481081 614756 <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zbB3T7mlTQb7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SECURED DEBENTURE (Details - Future minimum required payments)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B8_zb3gsH7pDNt6" style="display: none">Schedule of future minimum required payments</span></td><td> </td> <td colspan="3" id="xdx_49D_20260630" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td>Period ending December 31,</td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_zV8vTXOyYGi7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">140,846</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zURJifV3MOj4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,188</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zw7mYlUYphR6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">2028</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">76,047</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebt_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">481,081</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 140846 264188 76047 481081 <p id="xdx_80D_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_ztHKr47kkmR" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 12 – <span id="xdx_82F_zlws9Nuqs1Z9">STOCKHOLDERS’ EQUITY (DEFICIT)</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Preferred Stock</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the Company’s bylaws, the Company has authorized a total of <span id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zgKicv7L1Uk3" title="Preferred stock, shares authorized"><span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zTDaItv2fKs9" title="Preferred stock, shares authorized">2,000,000</span></span> shares of preferred stock, par value $<span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zASYbOYFLsch" title="Preferred stock, par value"><span id="xdx_90B_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zbD78xHkGKBk" title="Preferred stock, par value">0.01</span></span> per share, for all classes. As of June 30, 2026 and December 31, 2025, respectively, there were <span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zgW1QBiOJ7n2" title="Preferred stock, shares issued"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zRdyBc6uw6ok" title="Preferred stock, shares outstanding">88,335</span></span> and <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_z1OnxTAuyqE5" title="Preferred stock, shares issued"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zgtLR8bAKNue" title="Preferred stock, shares outstanding">88,335</span></span> total preferred shares issued and outstanding for all classes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Common Stock</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with the Company’s bylaws, the Company has authorized a total of <span id="xdx_904_eus-gaap--CommonStockSharesAuthorized_iI_c20260630_zUE94F0dHYKd" title="Common stock, shares authorized"><span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20251231_zBcy1lFqExc2" title="Common stock, shares authorized">20,000,000,000</span></span> shares of common stock, par value $<span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260630_z5DBzw7tFBnj" title="Common stock par value"><span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251231_zvwtUM59Tkzk" title="Common stock par value">0.0001</span></span> per share. As of June 30, 2026 and December 31, 2025, there were <span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_c20260630_zOOLDn9e61p3" title="Common stock, shares issued">195,023,188</span> and <span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_c20251231_zBF097ial07f" title="Common stock, shares issued">90,904,606</span> common shares issued, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.25pt 0pt 0; text-align: justify"><i>2026 Transactions</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 6, 2024 the Company entered into an Amendment to the 2023 Equity Financing Agreement with GHS, to which GHS agreed to Purchase $<span id="xdx_905_eus-gaap--PaymentsForRepurchaseOfCommonStock_c20241105__20241106__us-gaap--TransactionTypeAxis__custom--EquityFinancingAgreementMember_zpzFXiD8bBOh" title="Purchase of common stock">30,000,000</span> in shares of our Common Stock over the course of 12 months at <span id="xdx_90D_ecustom--MarketPricePercentage_dp_c20241105__20241106__us-gaap--TransactionTypeAxis__custom--EquityFinancingAgreementMember_zgTKw1giwHej" title="Market price percentage">92</span>% of the current market price.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The below table of puts from 1/03/2026 through 6 /30 /2026 were made by the Company under the 2024 EFA during 2026:</p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfEquityFinancingAgreementEFATableTextBlock_zSgDHBHKHbRa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (DEFICIT) (Details - Equity financing EFA)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zvkMotMrkVx1" style="display: none">Schedule of equity financing agreement</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center"><b>Date of Put</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Number of Common <br/> Shares Issued</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Total Proceeds, <br/> Net of Discounts</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Effective Price <br/> per Share</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Net Proceeds</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 19%; text-align: center">1/12/2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260111__20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zINWc4xhWYd2" style="width: 17%; text-align: right" title="Number of common shares issued">993,358</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260111__20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zN5e7EOG8gSb" style="width: 16%; text-align: right" title="Total proceeds, net of discounts">19,152</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--SaleOfStockPricePerShare_iI_c20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zuGjHDZntM41" style="width: 16%; text-align: right" title="Effective price per share">0.000640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260111__20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zeUHUT6SWyS" style="width: 16%; text-align: right" title="Net proceeds, net of discounts">16,758</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">1/21/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260120__20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_znayhMjurWUa" style="text-align: right" title="Number of common shares issued">1,018,493</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260120__20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">17,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--SaleOfStockPricePerShare_iI_c20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zHbNz3VwBQJ3" style="text-align: right" title="Effective price per share">0.000640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260120__20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">15,237</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">1/29/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260128__20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zynzpI5D3Kpj" style="text-align: right" title="Number of common shares issued">921,406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260128__20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">17,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--SaleOfStockPricePerShare_iI_c20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zu651VRpAhd" style="text-align: right" title="Effective price per share">0.000640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260128__20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">15,538</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2/9/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260208__20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zYPFmGapd2d1" style="text-align: right" title="Number of common shares issued">1,172,568</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260208__20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">19,136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--SaleOfStockPricePerShare_iI_c20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zzhpJ1wsA5a1" style="text-align: right" title="Effective price per share">0.000400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260208__20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">16,226</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">2/20/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260219__20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zEchR4Bgq4qd" style="text-align: right" title="Number of common shares issued">890,303</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260219__20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">12,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--SaleOfStockPricePerShare_c20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pdd" style="text-align: right" title="Effective price per share">0.000399</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260219__20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">9,699</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">3/9/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260308__20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zNVR6LqrtOre" style="text-align: right" title="Number of common shares issued">876,614</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260308__20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">10,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--SaleOfStockPricePerShare_c20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pdd" style="text-align: right" title="Effective price per share">0.000320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260308__20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">8,097</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">3/17/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260316__20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zIK4pkqnbiqk" style="text-align: right" title="Number of common shares issued">1,998,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260316__20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">20,623</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--SaleOfStockPricePerShare_c20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pdd" style="text-align: right" title="Effective price per share">0.000240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260316__20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">17,605</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4/2/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260401__20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z9siWxHbD9Q6" style="text-align: right" title="Number of common shares issued">2,011,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260401__20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zsaqVHxbe3Aj" title="Total proceeds, net of discounts">14,961</span>.98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--SaleOfStockPricePerShare_iI_c20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z05FOLSa4NZ5" style="text-align: right" title="Effective price per share">0.007440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260401__20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zrhNqKztP51g" title="Total proceeds, net of discounts">12,357</span>.11</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">4/14/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260413__20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zs81MODJ3KAd" style="text-align: right" title="Number of common shares issued">1,467,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260413__20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z0tc6BRa9UCk" style="text-align: right" title="Total proceeds, net of discounts">11,624</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--SaleOfStockPricePerShare_iI_c20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zod3hR9fiSBd" style="text-align: right" title="Effective price per share">0.007920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260413__20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z0rvPUph7Es6" style="text-align: right" title="Total proceeds, net of discounts">9,258</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4/28/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260427__20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zAGbrYipTax5" style="text-align: right" title="Number of common shares issued">3,453,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260427__20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zekUnTX8hQJ2" style="text-align: right" title="Total proceeds, net of discounts">24,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--SaleOfStockPricePerShare_iI_c20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z96QGdyzTj97" style="text-align: right" title="Effective price per share">0.006956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260427__20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zmQy9nqBdByc" style="text-align: right" title="Total proceeds, net of discounts">17,973</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">5/15/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260514__20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_znFrnofqGkYf" style="text-align: right" title="Number of common shares issued">3,203,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260514__20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zxtFB7JSHuL5" style="text-align: right" title="Total proceeds, net of discounts">61,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--SaleOfStockPricePerShare_iI_c20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zXI5Y0H9ToF2" style="text-align: right" title="Effective price per share">0.019242</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260514__20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zoNtF6XoeGG5" style="text-align: right" title="Total proceeds, net of discounts">50,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">6/26/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260625__20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zn6ooloLo5fc" style="text-align: right" title="Number of common shares issued">9,258,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260625__20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zjo2ZbFaUWs" style="text-align: right" title="Total proceeds, net of discounts">44,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SaleOfStockPricePerShare_iI_c20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zeAKq8QkfjQf" style="text-align: right" title="Effective price per share">0.004765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260625__20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zVMSPPqn4eE1" style="text-align: right" title="Total proceeds, net of discounts">35,287</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A8_zRTY5Kmsbpo7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The RRA provides that we shall (i) use our best efforts to file with the SEC a Registration Statement within 45 days of the date of the GHS Registration Rights Agreement; and (ii) have the Registration Statement declared effective by the SEC within 30 days after the date the GHS Registration Statement is filed with the SEC, but in no event more than 90 days after the GHS Registration Statement is filed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Stock Options</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As of June 30, 2026 and December 2025, the Company had <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20260101__20260630_znMFT4JRD4O4" title="Outstanding stock options"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20250101__20251231_zGXXZX0afPAe" title="Outstanding stock options">no</span></span> outstanding stock options.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> 2000000 2000000 0.01 0.01 88335 88335 88335 88335 20000000000 20000000000 0.0001 0.0001 195023188 90904606 30000000 0.92 <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfEquityFinancingAgreementEFATableTextBlock_zSgDHBHKHbRa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (DEFICIT) (Details - Equity financing EFA)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B2_zvkMotMrkVx1" style="display: none">Schedule of equity financing agreement</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center"><b>Date of Put</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Number of Common <br/> Shares Issued</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Total Proceeds, <br/> Net of Discounts</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Effective Price <br/> per Share</b></td><td style="padding-bottom: 1pt"><b> </b></td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Net Proceeds</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 19%; text-align: center">1/12/2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260111__20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zINWc4xhWYd2" style="width: 17%; text-align: right" title="Number of common shares issued">993,358</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260111__20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zN5e7EOG8gSb" style="width: 16%; text-align: right" title="Total proceeds, net of discounts">19,152</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--SaleOfStockPricePerShare_iI_c20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zuGjHDZntM41" style="width: 16%; text-align: right" title="Effective price per share">0.000640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260111__20260112__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zeUHUT6SWyS" style="width: 16%; text-align: right" title="Net proceeds, net of discounts">16,758</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">1/21/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260120__20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_znayhMjurWUa" style="text-align: right" title="Number of common shares issued">1,018,493</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260120__20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">17,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--SaleOfStockPricePerShare_iI_c20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zHbNz3VwBQJ3" style="text-align: right" title="Effective price per share">0.000640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260120__20260121__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">15,237</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">1/29/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260128__20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zynzpI5D3Kpj" style="text-align: right" title="Number of common shares issued">921,406</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260128__20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">17,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--SaleOfStockPricePerShare_iI_c20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zu651VRpAhd" style="text-align: right" title="Effective price per share">0.000640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260128__20260129__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">15,538</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2/9/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260208__20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zYPFmGapd2d1" style="text-align: right" title="Number of common shares issued">1,172,568</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260208__20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">19,136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--SaleOfStockPricePerShare_iI_c20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zzhpJ1wsA5a1" style="text-align: right" title="Effective price per share">0.000400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260208__20260209__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">16,226</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">2/20/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260219__20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zEchR4Bgq4qd" style="text-align: right" title="Number of common shares issued">890,303</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260219__20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">12,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--SaleOfStockPricePerShare_c20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pdd" style="text-align: right" title="Effective price per share">0.000399</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260219__20260220__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">9,699</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">3/9/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260308__20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zNVR6LqrtOre" style="text-align: right" title="Number of common shares issued">876,614</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260308__20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">10,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--SaleOfStockPricePerShare_c20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pdd" style="text-align: right" title="Effective price per share">0.000320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260308__20260309__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">8,097</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">3/17/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260316__20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zIK4pkqnbiqk" style="text-align: right" title="Number of common shares issued">1,998,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_c20260316__20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">20,623</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--SaleOfStockPricePerShare_c20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pdd" style="text-align: right" title="Effective price per share">0.000240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260316__20260317__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_pp0p0" style="text-align: right" title="Total proceeds, net of discounts">17,605</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4/2/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260401__20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z9siWxHbD9Q6" style="text-align: right" title="Number of common shares issued">2,011,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260401__20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zsaqVHxbe3Aj" title="Total proceeds, net of discounts">14,961</span>.98</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--SaleOfStockPricePerShare_iI_c20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z05FOLSa4NZ5" style="text-align: right" title="Effective price per share">0.007440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260401__20260402__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zrhNqKztP51g" title="Total proceeds, net of discounts">12,357</span>.11</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">4/14/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260413__20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zs81MODJ3KAd" style="text-align: right" title="Number of common shares issued">1,467,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260413__20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z0tc6BRa9UCk" style="text-align: right" title="Total proceeds, net of discounts">11,624</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--SaleOfStockPricePerShare_iI_c20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zod3hR9fiSBd" style="text-align: right" title="Effective price per share">0.007920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260413__20260414__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z0rvPUph7Es6" style="text-align: right" title="Total proceeds, net of discounts">9,258</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4/28/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260427__20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zAGbrYipTax5" style="text-align: right" title="Number of common shares issued">3,453,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260427__20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zekUnTX8hQJ2" style="text-align: right" title="Total proceeds, net of discounts">24,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--SaleOfStockPricePerShare_iI_c20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_z96QGdyzTj97" style="text-align: right" title="Effective price per share">0.006956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260427__20260428__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zmQy9nqBdByc" style="text-align: right" title="Total proceeds, net of discounts">17,973</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: center">5/15/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260514__20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_znFrnofqGkYf" style="text-align: right" title="Number of common shares issued">3,203,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260514__20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zxtFB7JSHuL5" style="text-align: right" title="Total proceeds, net of discounts">61,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--SaleOfStockPricePerShare_iI_c20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zXI5Y0H9ToF2" style="text-align: right" title="Effective price per share">0.019242</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260514__20260515__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zoNtF6XoeGG5" style="text-align: right" title="Total proceeds, net of discounts">50,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">6/26/2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260625__20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zn6ooloLo5fc" style="text-align: right" title="Number of common shares issued">9,258,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GrossProceedsFromIssuanceOfCommonStockNetOfDiscounts_pp0p0_c20260625__20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zjo2ZbFaUWs" style="text-align: right" title="Total proceeds, net of discounts">44,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SaleOfStockPricePerShare_iI_c20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zeAKq8QkfjQf" style="text-align: right" title="Effective price per share">0.004765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ProceedsFromIssuanceOfCommonStock_pp0p0_c20260625__20260626__us-gaap--TypeOfArrangementAxis__custom--EquityFinancingAgreementMember_zVMSPPqn4eE1" style="text-align: right" title="Total proceeds, net of discounts">35,287</td><td style="text-align: left"> </td></tr> </table> 993358 19152 0.000640 16758 1018493 17518 0.000640 15237 921406 17838 0.000640 15538 1172568 19136 0.000400 16226 890303 12108 0.000399 9699 876614 10379 0.000320 8097 1998326 20623 0.000240 17605 2011019 14961 0.007440 12357 1467652 11624 0.007920 9258 3453487 24021 0.006956 17973 3203400 61639 0.019242 50608 9258103 44113 0.004765 35287 0 0 <p id="xdx_801_eus-gaap--IncomeTaxDisclosureTextBlock_zsBO2V0CaHI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>NOTE 13 – <span id="xdx_829_zOhiGKoeNdz5">INCOME TAXES</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The domestic and foreign components of loss before (benefit) provision for income taxes were as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_z2JFJ5Byv7fe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zby8Tn71kt1l" style="display: none">Schedule of provision for income taxes</span></td><td> </td> <td colspan="3" id="xdx_49A_20260101_20260630" style="text-align: center"><b>June 30,</b></td><td> </td> <td colspan="3" id="xdx_498_20250101_20250630" style="text-align: center"><b>June 30,</b></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_maILFCOz7Ns_zYPopjSU1AA8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Domestic:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(1,054,854</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(903,284</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_maILFCOz7Ns_zK4sQj5RHU37" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Foreign:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(96,823</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(130,133</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperations_iT_pp0p0_mtILFCOz7Ns_zCuTPXPZhrba" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total income (loss) before income taxes</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,151,677</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,033,417</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Provision for Income Taxes</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Income tax expense (benefit) consisted of the following:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" id="xdx_492_20260101__20260630_zgMMVKBk89Se" style="text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxesPaidNetAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxPaidFederalAfterRefundReceived_d0_zToQ8QH0xNY3" style="vertical-align: bottom; background-color: White"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxPaidStateAndLocalAfterRefundReceived_d0_zgAenNAqg1fk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxPaidForeignAfterRefundReceived_d0_zGq9ge06ofUa" style="vertical-align: bottom; background-color: White"> <td>Foreign</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxesPaidNet_d0_zSVx0Jg87t44" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total Current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ComponentsOfDeferredTaxAssetsAndLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Deferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_z7eS4Y4fIjNg" style="vertical-align: bottom; background-color: White"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_z6aNYiKu9OGd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 83%">Foreign</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1678">–</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_zGumpSlRnfh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1680">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1682">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_z53Rooez8cgj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recorded no income tax expense or benefit for the three months ended June 30, 2026 due to the generation of losses and the application of a full valuation allowance against deferred tax assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Effective Tax Rate Reconciliation</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The reconciliation of income taxes computed at the U.S. federal statutory rate to the reported income tax provision is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zfpPKX6aI26d" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax rate)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_zlB8KW3wqY25" style="display: none">Schedule effective income tax reconciliation</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Pretax Income</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Tax benefit at 21% (statutory rate)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pp0p0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zRC1g5bjjH68" style="width: 13%; text-align: right" title="Tax benefit at 21% (statutory rate), Amount">(241,852</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_ztW4hWdzbxSg" title="Tax benefit at 21% (statutory rate), Percentage">-21.00</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_pp0p0_d0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zLFRh6u6d2yb" style="text-align: right" title="State taxes, net of federal benefit, Amount">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp0_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zuwQZuGijj7j" title="State taxes, net of federal benefit, Percentage">–</span>%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Foreign rate differential</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_pp0p0_d0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z8D77DyGsE25" style="text-align: right" title="Foreign rate differential, Amount">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zmxskK1fJiig" title="Foreign rate differential, Percentage">–</span>%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zCLWorCf96kg" style="text-align: right" title="Valuation allowance, Amount">241,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpF8xNkAoQT" title="Valuation allowance, Percentage">21</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationOtherAdjustments_pp0p0_d0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_znkFvMGYxrKl" style="border-bottom: Black 1pt solid; text-align: right" title=" Other, Amount">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp0_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zSiBk72BWKAl" title="Other, Percentage">–</span>%</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_d0_mttax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z45GjxOh52zh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total income tax expense, Amount">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp0_mtpercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zuFbUupSkKhk" title="Total income tax expense, Percentage">0.0</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_znXv0NktM3se" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Deferred tax Assets and Valuation Allowance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has deferred tax assets primarily related to net operating loss carryforwards.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management has determined that it is more likely than not that these deferred tax assets will not be realized due to a lack of sufficient positive evidence, including cumulative losses. Accordingly, the Company has recorded a full valuation allowance against its net deferred tax assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Net Operating Losses</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2026, the Company has a net operating loss (“NOL”) carryforward of approximately $<span id="xdx_905_eus-gaap--OperatingLossCarryforwards_iI_c20251231_z5jqqcwRoajk" title="Net operating loss">26,485,942</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S. federal NOLs may be carried forward indefinitely.</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Utilization is limited to 80% of taxable income in future periods</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The NOLs may be subject to limitation under Internal Revenue Code Section 382 in the event of an ownership change.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Uncertain Tax Positions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company did <span id="xdx_909_eus-gaap--UnrecognizedTaxBenefits_iI_do_c20260630_zach4jOWbKmh" title="Unrecognized tax benefits">no</span>t have any material unrecognized tax benefits as of June 30, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company files income tax returns in the United States and foreign jurisdictions. Tax years 2022 through 2025 remain subject to examination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Foreign Earnings</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has not recorded a deferred tax liability related to outside basis differences in foreign subsidiaries, as such amounts are not material.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes interest accrued on uncertain tax positions as well as interest received from favorable tax settlements within interest expense. The Company recognizes penalties accrued on unrecognized tax benefits within selling, general and administrative expenses. As of June 30, 2026 and 2025 the Company had no uncertain tax positions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company does not anticipate any significant changes to the total amounts of unrecognized tax benefits in the next twelve months. The Company files income tax returns in New Brunswick, Canada, and the U.S. federal, New York, and Delaware and the UK jurisdictions. Tax years 2012 to current remain open to examination by Canadian authorities; the tax year 2020 remains open to examination by U.S. authorities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_z2JFJ5Byv7fe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zby8Tn71kt1l" style="display: none">Schedule of provision for income taxes</span></td><td> </td> <td colspan="3" id="xdx_49A_20260101_20260630" style="text-align: center"><b>June 30,</b></td><td> </td> <td colspan="3" id="xdx_498_20250101_20250630" style="text-align: center"><b>June 30,</b></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_maILFCOz7Ns_zYPopjSU1AA8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Domestic:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(1,054,854</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(903,284</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_maILFCOz7Ns_zK4sQj5RHU37" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Foreign:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(96,823</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(130,133</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperations_iT_pp0p0_mtILFCOz7Ns_zCuTPXPZhrba" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"><b style="display: none">Total income (loss) before income taxes</b></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,151,677</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,033,417</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Provision for Income Taxes</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Income tax expense (benefit) consisted of the following:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" id="xdx_492_20260101__20260630_zgMMVKBk89Se" style="text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxesPaidNetAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxPaidFederalAfterRefundReceived_d0_zToQ8QH0xNY3" style="vertical-align: bottom; background-color: White"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxPaidStateAndLocalAfterRefundReceived_d0_zgAenNAqg1fk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxPaidForeignAfterRefundReceived_d0_zGq9ge06ofUa" style="vertical-align: bottom; background-color: White"> <td>Foreign</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxesPaidNet_d0_zSVx0Jg87t44" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total Current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ComponentsOfDeferredTaxAssetsAndLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Deferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_d0_z7eS4Y4fIjNg" style="vertical-align: bottom; background-color: White"> <td>Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_d0_z6aNYiKu9OGd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 83%">Foreign</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1678">–</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_zGumpSlRnfh" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1680">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1682">–</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -1054854 -903284 -96823 -130133 -1151677 -1033417 0 0 0 0 0 0 <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zfpPKX6aI26d" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Income tax rate)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BF_zlB8KW3wqY25" style="display: none">Schedule effective income tax reconciliation</span></td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Pretax Income</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Tax benefit at 21% (statutory rate)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pp0p0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zRC1g5bjjH68" style="width: 13%; text-align: right" title="Tax benefit at 21% (statutory rate), Amount">(241,852</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_ztW4hWdzbxSg" title="Tax benefit at 21% (statutory rate), Percentage">-21.00</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_pp0p0_d0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zLFRh6u6d2yb" style="text-align: right" title="State taxes, net of federal benefit, Amount">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp0_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zuwQZuGijj7j" title="State taxes, net of federal benefit, Percentage">–</span>%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Foreign rate differential</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_pp0p0_d0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z8D77DyGsE25" style="text-align: right" title="Foreign rate differential, Amount">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zmxskK1fJiig" title="Foreign rate differential, Percentage">–</span>%</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zCLWorCf96kg" style="text-align: right" title="Valuation allowance, Amount">241,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpF8xNkAoQT" title="Valuation allowance, Percentage">21</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationOtherAdjustments_pp0p0_d0_matax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_znkFvMGYxrKl" style="border-bottom: Black 1pt solid; text-align: right" title=" Other, Amount">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp0_mapercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zSiBk72BWKAl" title="Other, Percentage">–</span>%</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_d0_mttax2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_z45GjxOh52zh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total income tax expense, Amount">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp0_mtpercent2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zuFbUupSkKhk" title="Total income tax expense, Percentage">0.0</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -241852 0.2100 0 0 0 0 241852 0.21 0 0 0 0.000 26485942 0 <p id="xdx_801_eus-gaap--SegmentReportingDisclosureTextBlock_zI3CXqZTslU6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 14 – <span id="xdx_820_zTbvbKUN5n51">SEGMENT INFORMATION</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company operates as a <span id="xdx_90B_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20260101__20260630_zmJvkTduV39a" title="Number of reportable segment::XDX::1"><span id="xdx_90C_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20260101__20260630_z30lmnxsuVg9" title="Number of operating segment::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl1720"><span style="-sec-ix-hidden: xdx2ixbrl1722">single</span></span></span></span> operating and reportable segment. The Company’s Chief Operating Decision Maker (“CODM”), the Chief Executive Officer, reviews financial information on a fully consolidated basis. There are no distinct operating segments with separate financial performance metrics, resource allocation decisions, or discrete profit/loss evaluations. Revenue is modest and primarily service-based, with ongoing net losses, all managed holistically.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p id="xdx_80A_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zllXGP2PB4Ti" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 15 – <span id="xdx_82A_z89alRrAnKjd">COMMITMENTS AND CONTINGENCIES</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Legal Matters</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Carebourn Capital, L.P. v. DarkPulse, Inc.</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about January 29, 2021, Carebourn Capital, L.P. (“Carebourn”) commenced an action against the Company in Minnesota State Court. Carebourn alleged that the Company was in breach of certain securities purchase agreements and convertible promissory notes sold to Carebourn on or about July 17, 2018 and July 24, 2018.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about August 31, 2021, the Company answered Carebourn’s complaint and interposed affirmative defenses, including that Carebourn was an unregistered “dealer,” as such term is defined in the Securities Exchange Act of 1934 (“Exchange Act”) and, therefore, all contracts between the parties arising from or related to the securities purchase agreements and convertible promissory notes sold to Carebourn on or about July 17, 2018 and July 24, 2018 were void pursuant to the Exchange Act. The Company also asserted counterclaims against Carebourn under the Minnesota Securities Act.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about April 21, 2023, the State Court ruled in the Company’s favor on its motion for partial summary judgment on its Exchange Act defense, holding that (i) Carebourn is a “dealer” under the Exchange Act in violation of the mandatory registration requirement imposed thereby, and (ii) all contracts between the parties are void.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about November 17, 2023, the State Court ruled in the Company’s favor on its motion for summary judgment on its Minnesota Securities Act counterclaims against Carebourn and awarded damages for Carebourn’s violation of Minn. Stat. § 80A.76(d) in the amount of $124,012.91, attorney’s fees in the amount of $239,923.33 and costs in the amount of $23,757.24 (or a total award in the amount of $387,693.48).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the final judgment remains unsatisfied by Carebourn. DarkPulse intends to continue to exercise all legal rights and remedies available to it to collect the amounts awarded should Carebourn fail to voluntarily pay the same.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>More Capital, LLC v. DarkPulse, Inc. et al</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about June 29, 2021, More Capital, LLC (“More”) commenced an action against the Company in Minnesota State Court. More alleged that the Company was in breach of a certain securities purchase agreement and convertible promissory note sold to More on or about August 20, 2018.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about September 3, 2021, the Company answered More’s complaint and interposed affirmative defenses, including that More was an unregistered “dealer,” as such term is defined in the Securities Exchange Act of 1934 (“Exchange Act”) and, therefore, all contracts between the parties arising from or related to the securities purchase agreement and convertible promissory note sold to More on or about August 20, 2018 were void pursuant to the Exchange Act. The Company also asserted counterclaims against More under the Minnesota Securities Act.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about December 11, 2023, the Minnesota State Court ruled in the Company’s favor on its motion for summary judgment on its (a) Exchange Act defense, holding that (1) More is a “dealer” under the Exchange Act in violation of the mandatory registration requirement imposed thereby, and (ii) all contracts between the parties are void, and (b) Minnesota Securities Act counterclaims against More and awarded damages for More’s violation of Minn. Stat. § 80A.76(d) in the amount of $300,809.39, attorney’s fees in the amount of $110,029.00 and costs in the amount of $210.25 (or a total award in the amount of $412,048.64).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the final judgment remains unsatisfied by More. DarkPulse intends to continue to exercise all legal rights and remedies available to it to collect the amounts awarded should More fail to voluntarily pay the same.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Carebourn Capital et al v. Standard Registrar and Transfer et al</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about May 20, 2022, the Carebourn Capital, L.P. (“Carebourn”) and More Capital, LLC (“More,” and together with Carebourn, the “Noteholders”) commenced an action against the Company, certain members of the Company’s executive team and board of directors and Standard Registrar and Transfer Company, Inc., the Company’s transfer agent, in the United States District Court for the District of Utah. The Noteholders’ complaint alleged various causes of action arising from certain securities purchase agreements and convertible promissory notes the Company sold to the Noteholders.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about November 1, 2023, the Noteholders moved to dismiss the action.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about November 2, 2023, the Company moved for sanctions against the Noteholders and their counsel of record.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about December 4, 2023, the Court entered an order granting dismissal of the Noteholders’ claims with prejudice. The Court acknowledged that notwithstanding its dismissal of the Noteholders’ claims, the Court continues to retain jurisdiction over the Noteholders because of DarkPulse’s pending motion for sanctions against the Noteholders and their attorneys.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 10, 2024, the Court entered an order granting in part the Company’s motion for sanctions against the Noteholders and their counsel of record.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 15, 2025, the Court entered an order ordering the Noteholders and their counsel to pay the sum of $70,840 to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2025, the Court entered Final Judgment in this matter.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 24, 2026, the Company filed an Ex Parte Motion for Supplemental Proceedings to aid its collection of the monetary relief awarded in the Final Judgment. Later that same day, the Court entered an order scheduling a virtual hearing for May 14, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 14, 2026, the Court held the virtual hearing. Neither counsel nor any other representative appeared for the Noteholders. Later that same day, the Court entered an order providing that the Company could file a Motion to Enforce the Order for Supplemental Proceedings with a request for either a finding of contempt, bench warrant, or both, against the Noteholders.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 18, 2026, the Company filed its Motion to Enforce the Order for Supplemental Proceedings and, therein, made a request for a finding of contempt and issuance of a bench warrant against the Noteholders.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the Noteholders and their counsel have not paid the awarded amount to the Company. DarkPulse intends to continue to exercise all legal rights and remedies available to it to collect the amounts awarded.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>DarkPulse, Inc. v. FirstFire Global Opportunities Fund, LLC, and Eli Fireman</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about December 31, 2021, the Company commenced an action against FirstFire Global Opportunities Fund, LLC (“FirstFire”) and its control person, Eli Fireman (“Fireman,” and together with FirstFire, the “FirstFire Defendants”), in the United States District Court for the Southern District of New York.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about May 5, 2022, the Company amended its complaint against the FirstFire Defendants. The amended complaint alleges that the FirstFire Defendants were liable to the Company for rescission of certain convertible promissory notes and transitions effected thereunder and damages pursuant to the Racketeer Influenced and Corrupt Organizations Act (“RICO”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about January 17, 2023, the Court granted the FirstFire Defendants’ motion to dismiss the Company’s operative pleading. Later on the same day, the Company appealed the Court’s decision to the United States Court of Appeals for the Second Circuit (“Second Circuit”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 28, 2024, the Second Circuit issued its decision and found that the District Court (a) properly found that the Delaware forum-selection clause was enforceable but, thereafter, (b) improperly made a ruling on the merits of the Company’s claims for relief. As a result, the Second Circuit affirmed the District Court’s decision in part, vacated in part and remanded the case back to the District Court for transferring to the United States District Court for the District of Delaware.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2025, the Delaware Court granted the FirstFire Defendants’ Motion to Dismiss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 14, 2025, the Company filed a Motion for Reconsideration of the Delaware Court’s September 30th decision.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the Delaware Court has not ruled on DarkPulse’s Motion for Reconsideration. The Company remains committed to actively litigating its claims for relief against the FirstFire Defendants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>DarkPulse, Inc., et al v. Crown Bridge Partners, LLC, et al</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about September 23, 2022, the Company, Social Life Network, Inc. and Redhawk Holdings Corp. commenced an action against Crown Bridge Partners, LLC (“Crown Bridge”) and its control persons, Soheil Ahdoot and Sepas Ahdoot (collectively, the “Crown Bridge Defendants”) in the United States District Court for the Southern District of New York. The complaint alleges that the Crown Bridge Defendants are liable to each of the plaintiffs for damages pursuant to the Racketeer Influenced and Corrupt Organizations Act (“RICO”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On or about September 29, 2023, the Court granted the Crown Bridge Defendants’ motion to dismiss the plaintiffs’ complaint.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 23, 2023, the plaintiffs appealed the Court’s decision to the United States Court of Appeals for the Second Circuit (“Second Circuit”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 19, 2024, the Second Circuit issued its decision and found that the District Court erred when granting the Crown Bridge Defendants’ motion to dismiss. As a result, the Second Circuit vacated the District Court’s decision and remanded the case back to the District Court for further proceedings consistent with its decision.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 16, 2024, the parties submitted final briefing on their respective motions for summary judgment and/or dismissal on the choice-of-law issues to the Court.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2026, the Court issued an order ruling in the Company’s favor on the motions for summary judgment on the choice-of-law issues.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 26, 2026, the Company filed a Motion for Reconsideration of certain findings made by the Court in its March 12th order that it disagreed with.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the Court has not issued a ruling on the March 26th Motion for Reconsideration. The Company remains committed to actively litigating its claims for relief against the Crown Bridge Defendants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p id="xdx_80E_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zUWbRZ23eEfc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 16 – <span id="xdx_82F_zm4drKwa0rvk">RELATED PARTY TRANSACTIONS</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.25pt 0pt 5.4pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a) affiliates of the Company; b) Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Remote Intelligence and Wildlife Specialists Loan Payables</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">RI has a loan payable with the former majority shareholder, who is a shareholder in the Company after the acquisition of 60% of RI’s membership interests. The loan is unsecured, non-interest bearing and due on demand. As of June 30, 2026 and December 31, 2025, the outstanding balance was $<span id="xdx_909_eus-gaap--LoansPayable_iI_pp0p0_c20260630__srt--CounterpartyNameAxis__custom--RemoteIntelligenceMember_zCbBli8inT0g" title="Loans payable"><span id="xdx_904_eus-gaap--LoansPayable_iI_pp0p0_c20251231__srt--CounterpartyNameAxis__custom--RemoteIntelligenceMember_zEmFwZGeyy8c" title="Loans payable">226,247</span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">WS has a loan payable with the former majority shareholder, who is a shareholder in the Company after the acquisition of 60% of WS’s membership interests. The loan is unsecured, non-interest bearing and due on demand. As of June 30, 2026 and December 31, 2025, the outstanding balance was $<span id="xdx_902_eus-gaap--LoansPayable_iI_pp0p0_c20260630__srt--CounterpartyNameAxis__custom--WildlifeSpecialistsMember_zMncgFMtu9Pg"><span id="xdx_903_eus-gaap--LoansPayable_iI_pp0p0_c20251231__srt--CounterpartyNameAxis__custom--WildlifeSpecialistsMember_zXihf9cq4imi" title="Loans payable">135,500</span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Optilan India Pvt, Ltd. has loans payable with certain employees to support working capital and operating activities. The notes are unsecured, non-interest bearing and due on demand. As of June 30, 2026, and December 31, 2025 amounts due to employees totaled $<span id="xdx_909_eus-gaap--AccountsPayableCurrent_iI_c20260630__srt--CounterpartyNameAxis__custom--OptilanIndiaMember_zLV3BUDJ14E3" title="Accounts payable">1,298</span> and $<span id="xdx_904_eus-gaap--AccountsPayableCurrent_iI_c20251231__srt--CounterpartyNameAxis__custom--OptilanIndiaMember_z6Va03amrM4" title="Accounts payable">3,875</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 226247 226247 135500 135500 1298 3875 <p id="xdx_805_eus-gaap--SubsequentEventsTextBlock_zbDN05vBrQWd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NOTE 17 – <span id="xdx_82B_zhZKYlBhihq8">SUBSEQUENT EVENTS</span></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 8, 2026 the Company issued 8,792,188 shares of common stock for a total consideration of $41,815.05.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 21, 2026 the Company issued 5,188,589 shares of common stock for a total consideration of $24,272.04.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 3, 2026 the Company issued 3,583,045 shares of common stock for a total consideration of $13,967.80.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 13, 2026, the Company formed DarkPulse Aero LLC, a Delaware limited liability company, which is now a wholly owned subsidiary of the Company, in connection with the Company’s expansion into the Aerospace &amp; Defense industry.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2026 the Company entered into a Promissory and Loan agreement for a total of $1,400,000 with interest accruing at 8% per annum and a maturity date of October 1, 2026. The proceeds are to be used in the connection with the acquisition of Aero Precision, LLC.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2026 the Company entered into a Promissory and Loan agreement for a total of $1,100,000 with interest accruing at 8% per annum and a maturity date of October 1, 2026. The proceeds are to be used in the connection with the acquisition of Aero Precision, LLC.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2026 the Company entered into a Promissory and Loan agreement for a total of $100,000 with interest accruing at 8% per annum and a maturity date of October 1, 2026. The proceeds are to be used in the connection with the acquisition of Aero Precision,</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">LLC.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2026 the Company entered into a Promissory and Loan agreement for a total of $100,000 with interest accruing at 8% per annum and a maturity date of October 1, 2026. The proceeds are to be used in the connection with the acquisition of Aero Precision, LLC. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2026 the Company entered into a Promissory and Loan agreement for a total of $80,000 with interest accruing at 8% per annum and a maturity date of October 1, 2026. The proceeds are to be used in the connection with the acquisition of Aero Precision, LLC. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> false false false false