v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
SCHEDULE OF COMPUTATION OF DILUTED WEIGHTED AVERAGE SHARES OF COMMON STOCK OUTSTANDING

 

 
Gravitics Inc [Member]    
SCHEDULE OF COMPUTATION OF DILUTED WEIGHTED AVERAGE SHARES OF COMMON STOCK OUTSTANDING

The following potentially dilutive securities, disaggregated by class, have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive, due to the reported losses:

 

   2026   2025 
  

Three and Six Months Ended

June 30,

 
   2026   2025 
Redeemable convertible preferred stock   10,118,115    4,185,420 
Unvested restricted stock awards   22,500    1,570,260 
Stock options   2,451,564    2,688,294 
Service Provider Warrants   958,920    - 
Contingently returnable shares issued upon exercise of Service Provider Warrants   3,835,684    - 
Placement Agent Warrants   36,822    - 
Convertible promissory notes   -    1,102,641 
SAFEs   -    1,596,616 
Secured Promissory Note Warrants   -    1,505,609 
    17,423,605    12,648,840 

The following potentially dilutive securities have been excluded from the computation of diluted weighted-average shares of common stock outstanding, as they would be anti-dilutive, due to the reported losses:

 

   2025   2024 
   December 31, 
   2025   2024 
Redeemable convertible preferred stock   4,185,420    4,185,420 
Convertible promissory notes   1,077,168    904,786 
SAFEs   1,518,594    1,005,335 
Common stock warrants   2,500,650    1,604,681 
Unvested restricted stock awards   299,823    1,927,741 
Stock options   2,688,294    2,920,881 
Total potentially dilutive shares   12,269,949    12,548,844