v3.26.1
ACQUISITION (Tables)
6 Months Ended
Jun. 30, 2026
ACQUISITION  
Schedule of fair values of the assets acquired and liabilities assumed in the acquisition

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HKA

Date of Acquisition

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April 03, 2026

Cash and cash equivalents

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$

25,268

Accounts receivables, net

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62,481

Prepaid expenses

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5,663

Contract assets

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194,028

Fixed assets, net

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1,142

Right of use assets

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31,119

Intangible Assets

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327,000

Goodwill

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316,822

Total assets acquired

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963,523

Accounts payable

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23,938

Accrued expenses

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46,671

Line of credit

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315,093

Contract liabilities

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61,863

Other current liabilities

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36,473

Operating lease liabilities

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26,889

Note payable

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203,072

Total liabilities assumed

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713,999

Net assets acquired

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$

249,524

Schedule of preliminary fair values and estimated useful lives of the identifiable intangible assets acquired

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Estimated Useful

Identifiable Intangible Assets

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Fair Value

 

Life (Years)

Technology

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$

274,000

 

15

Customer relationships

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9,000

 

5

Trade names

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44,000

 

5

Total fair value of intangible assets

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$

327,000

 

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