12. Accrued compensation

As of June 30, 2026 and December 31, 2025, the Company has an accrued compensation balance of $190,900 and $0, respectively . On April 20, 2026, the Company entered into Accrued Salary Reduction Agreements with a former employee, pursuant to which the former employee forgave $133,630 in accrued compensation owed by the Company, thereby reducing the Company’s outstanding liabilities. However, the agreement is contingent upon the closing of the Aethereum acquisition.