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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Corporation information</td></tr> </table> Core AI Holdings, Inc. (formerly Siyata Mobile Inc.) (the “Company” or the “Group”) was incorporated under the laws of British Columbia, Canada. On October 3, 2025, the Group completed a merger (the “Merger”) with Core Gaming, Inc. (“Core Gaming”), a developer of AI-driven gaming technologies. Upon completion of the Merger, Core Gaming became a wholly-owned subsidiary of the Group. Newbyera Technology Limited (“Newbyera”), a developer of cloud-based gaming platforms, is the sole operating subsidiary of Core Gaming. In connection with the Merger, the Group changed its name to Core AI Holdings, Inc

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Summary of Significant Accounting Policies</td></tr> </table> 1) Basis Presentation (a) Business Combination On February 26, 2025, Core Gaming, Inc. (“Core Gaming”) entered into a Merger Agreement (the “Merger Agreement”) with Siyata Mobile Inc.(“Siyata Mobile”) and Siyata Core Acquisition U.S., Inc., a wholly-owned subsidiary of Siyata Mobile (“Merger Sub”) (the “Merger”). Upon completion of the Merger on October 3, 2025, (i) Core Gaming merged with and into Merger Sub, with Core Gaming continuing as the surviving entity and a wholly owned subsidiary of Siyata Mobile, and (ii) in exchange for the outstanding shares of Core Gaming’s common stock, Siyata Mobile issued 16,825,577 common shares (<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20251007__20251007__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_z65n56pXIvOg" title="Reverse stock splits, shares">67,302,300 before the <span id="xdx_90A_eus-gaap--StockholdersEquityReverseStockSplit_c20251007__20251007__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_zbqCu9dUntFi" title="Stockholders equity reverse stock split">4-1 reverse stock split that occurred on October 7, 2025) to the shareholders of Core Gaming based on an exchange ratio calculated as $160,000,000 divided by the volume-weighted average closing price of Siyata Mobile’s common shares on the Nasdaq Stock Market LLC for the 10-day trading period immediately preceding the effective time of the Merger. In connection with the Merger, Siyata Mobile Inc. was re-named Core AI Holdings, Inc. (“Core Holdings”), and effected a <span id="xdx_90A_eus-gaap--StockholdersEquityReverseStockSplit_c20251007__20251007__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_zNHNBaQLpE78" title="Stockholders equity reverse stock split">4-1 reverse stock split on October 7, 2025. Newbyera Technology Limited is the sole operating subsidiary of Core Gaming. (b) Basis of Accounting The Merger is accounted for as a reverse acquisition and a business combination using the acquisition method of accounting in accordance with ASC 805. While Core AI Holdings, Inc (formerly Siyata Mobile Inc) is the legal acquirer and Core Gaming was determined to be the accounting acquirer based on an evaluation of the following facts and circumstances:(1) Relative voting rights, since the former shareholders of Core Gaming own <span id="xdx_907_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20260630__us-gaap--BusinessAcquisitionAxis__custom--SiyataMobileIncMember_zzw00GYvPNs6" title="Ownership percentage">84.5% of Core Holdings’ outstanding common shares immediately following the closing of the Merger; (2) Composition of the management ,the management of Core Gaming will assume key positions in the management of Core Holdings; (3) Premium, $<span id="xdx_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_c20260101__20260630__us-gaap--BusinessAcquisitionAxis__custom--SiyataMobileIncMember_zfnKE97jJJpk" title="Fair value of consideration">160,000,000 fair value of the consideration issued significantly exceeded the pre-merger market capitalization of Siyata Mobile. Consequently, Core Gaming is deemed to be the acquiring company for accounting purposes, and the Merger is accounted for as a reverse acquisition under the acquisition method of accounting for business combinations. The historical financial statements of the Group prior to the merger date are those of Core Gaming, Inc., and the results of Core AI Holdings Inc (formerly Siyata Mobile Inc) are consolidated only from the closing date of October 3, 2025. The consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets transferred, the liabilities incurred and the equity interests issued by the Group. The consideration transferred also includes any contingent consideration arrangement and any pre-existing equity interest in the subsidiary measured at their fair values at the acquisition date. Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The excess of (a) the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition-date fair value of any previous equity interest in the acquiree over the (b) fair value of the identifiable net assets acquired is recorded as goodwill. Refer to note 15 for additional information. (c) Principal of Consolidation Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date on that control ceases. The unaudited condensed interim consolidated financial statements include the accounts of Core AI Holdings, Inc. (formerly Siyata Mobile Inc.) and its wholly-owned subsidiaries, Core Gaming, Inc. and Newbyera Technology Limited (collectively, the “Company”). All intercompany transactions, balances and unrealized gains have been eliminated in consolidation. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. (d) Use of Estimates The preparation of these unaudited consolidated interim financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of these unaudited consolidated interim financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, management reviews these estimates and assumptions using the currently available information. Changes in facts and circumstances may cause the Group to revise its estimates. In accordance with ASC 250, the changes in estimates will be recognized in the same period of changes in facts and circumstances. The Group bases its estimates on past experiences and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Estimates are used when accounting for items and matters including, but not limited to, useful lives and collectability evaluation of accounts receivables. Actual results could differ from those estimates. (e) Foreign Currency Translation The Group’s functional currency is United States dollars. The Group translates the financial statements of the Group entities (none of which has the currency of a hyperinflationary economy) that have a different functional currency different from the presentation currency into United States dollars. Assets and liabilities denominated in foreign currencies are translated at the exchange rates in effect at the consolidated balance sheet dates. Revenues and expenses are translated at the average exchange rates prevailing during the period. Unrealized gains or losses arising from currency translation are included in other comprehensive loss. 2) Related Party Transactions and Balances The Company identifies related parties in accordance with ASC 850, Related Party Disclosures. Related parties include, among others, principal owners, management, members of their immediate families, and entities for which such parties can significantly influence management or operating policies. Related party transactions are recorded based on the terms of the underlying arrangements and are disclosed when material to the financial statements. 3) Going Concern For the three months ended June 30, 2026 and 2025, The Group had losses of $1,624,222 and $758,354 from the continuing operations, respectively, and for the six months ended June 30, 2026 and 2025, the Group had losses of $5,252,785 and $858,611 from the continuing operations, respectively. The accumulated deficit was $37,216,436 as of June 30, 2026. These factors raise substantial doubts about the Group’s ability to continue as a going concern. As of June 30, 2026, the Group had cash and cash equivalents of $12.0 million, which consisted of cash in banks and highly liquid investments with original maturities of three months or less. The Group’s working capital as of June 30, 2026 was approximately $1.9 million. Historically, the Group has funded its operations, including capital expenditures, primarily through cash flow from operating activities, advances from related parties, and equity financing. The Group’s shelf registration statement for offer up to $250 million securities was declared effective by the SEC on November 21, 2025. Management believes that its existing cash and cash equivalents, the cash generated from operations, and ATM facility are sufficient to fund our operations and capital expenditure requirements for at least the next 12 months. As a result, the substantial doubts about the Group’s going concern were alleviated. These financial statements do not include any adjustment relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Group be unable to continue as a going concern. The Group may, however, need additional cash resources in the future if the Group experiences changes in business conditions or other developments, such the need to develop new games and features or enhance its existing games, improve its operating infrastructure, or acquire complementary businesses, personnel or technologies., or if the Group finds and wishes to pursue opportunities for investments, acquisitions, capital expenditures or similar actions. If the Group determines that its cash requirements exceed the amount of cash and cash equivalents it has on hand at the time, the Group may seek to issue additional equity or debt securities. The issuance and sale of additional equity would result in further dilution to its shareholders. The incurrence of indebtedness would result in increased fixed obligations and could result in operating covenants that would restrict its operations. The Group cannot assure you that financing will be available in amounts or on terms acceptable to the Group, if at all. 4) Revenue Recognition The Group recognizes revenue in accordance with ASC606, Revenue from Contracts with Customers (“ASC 606”). Revenue is recognized when control of the promised services is transferred to our customers, in an amount that reflects the consideration the Group expects to be entitled to in exchange for those services. The following five steps are applied to achieve that core principle: Step 1: Identify the contract with the customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when the Group satisfies a performance obligation. Revenue is measured at the fair value of the consideration received or receivable for the sales of services in the ordinary course of the Group’s activities. The Group generates its revenue through publishing advertisements on various advertising platforms. The Group’s performance obligation is to provide customers with access to the advertising solutions. The transaction price is the product of either the number of completions of agreed upon actions or advertisements displayed and the contractually agreed upon price per advertising unit. Revenues are recognized at the point-in-time the advertisements are displayed in the game or the services has been completed as the customer simultaneously receives and consumes the benefits provided from these services. The revenue is estimated based on advertising data for each month and revised after confirmation of revenues with various advertising agencies. When another party is involved in providing goods or services to a customer, the Group determines whether the nature of its promise is a performance obligation to provide the specified services itself (i.e., the Group is a principal) or to arrange for those services to be provided by the other party (i.e., the Group is an agent). The Group is a principal if it controls the specified services before those services are transferred to a customer. The Group is an agent if its performance obligation is to arrange for the provision of the specified services by another party. In this case, the Group does not control the specified services provided by another party before those services are transferred to the customer. When the Group acts as an agent, it recognizes revenue in the amount of any fee or commission to which it expects to be entitled in exchange for arranging for the specified services to be provided by the other party. This evaluation is performed separately for each performance obligation identified. For the six months ended June 30, 2026 and 2025, there was no revenue recognized on a net basis where the Group is acting as an agent. 5) Cash and Cash Equivalents Cash consists of cash on hand and cash in banks. The Group considers highly liquid investments such as time deposits and certificates of deposit with original maturities of three months or less to be cash equivalents. 6) Accounts Receivable and Expected Credit Loss Trade receivables represent amounts due from customers for services provided in the ordinary course of business. The majority of the Group’s trade receivables relate to advertising services. Trade receivables are generally due within 30 to 60 days from the invoice date and are classified as current assets. Trade receivables are recorded at the invoiced amount, net of an allowance for credit losses. The Group accounts for expected credit losses on trade receivables in accordance with ASC Topic 326, Financial Instruments—Credit Losses (“ASC 326”). The allowance for credit losses represents management’s estimate of expected credit losses over the contractual life of the receivables. In estimating expected credit losses, the Group considers historical credit loss experience, the aging of outstanding receivable balances, customer-specific financial conditions, current economic conditions, and reasonable and supportable forecasts of future economic conditions that may affect customers’ ability to pay. The Group generally evaluates trade receivables that share similar risk characteristics on a collective basis and may evaluate certain receivables individually when specific information indicates that the credit risk of such receivables differs from that of the broader portfolio. The Group utilized an aging-based provision matrix and other appropriate methodology to estimate expected credit losses. Historical loss rates are adjusted, as necessary, to reflect current conditions and reasonable and supportable forecasts. Changes in the allowance for credit losses are recognized in earnings. Trade receivables are written off against the allowance when they are deemed uncollectible. Recoveries of amounts previously written off are recognized when received. 7) Account and Other Payables Accounts Payable primarily consist of amounts due to advertising platforms and agencies for marketing services, as well as game development fees owed to third-party game suppliers. Other payables represent liabilities for goods and services provided to the Group prior to the end of financial year which are unpaid. These payables are typically settled within the standard payment terms contracted with the respective suppliers. These payables do not bear interests. 8) Leases The Group accounts for leases in accordance with ASC Topic 842, Leases (“ASC 842”). The Group determines whether an arrangement is or contains a lease at contract inception. Operating lease right-of-use (“ROU”) assets and operating lease liabilities are recognized at the lease commencement date. Operating lease liabilities are initially measured at the present value of the lease payments not yet paid over the lease term. When the rate implicit in the lease is not readily determinable, the Group uses its incremental borrowing rate based on the information available at the lease commencement date. The lease term includes the noncancelable period of the lease and periods covered by options to extend the lease when the Group is reasonably certain to exercise such options, as well as periods covered by options to terminate the lease when the Group is reasonably certain not to exercise such options. Operating lease ROU assets are initially measured at the amount of the operating lease liability, adjusted for lease payments made at or before the commencement date, plus any initial direct costs incurred, less any lease incentives received. For operating leases, lease expense is recognized on a straight-line basis over the lease term. Subsequent to commencement, the operating lease liability is measured at the present value of the remaining lease payments, and the ROU asset is reduced by the difference between the straight-line lease expense and the interest accretion on the lease liability, adjusted for any impairment, prepaid or accrued lease payments, and lease incentives, as applicable. The Group reviews its operating lease ROU assets for impairment in accordance with ASC Topic 360, Property, Plant, and Equipment, when events or changes in circumstances indicate that the carrying amount of the asset group may not be recoverable. The Group has elected not to recognize ROU assets and lease liabilities for short-term leases with an initial term of 12 months or less. Lease payments for short-term leases are recognized as lease expense on a straight-line basis over the lease term. 9) Intangible assets Patents and licenses Cost for applying and registering patents, trademark and copyright are capitalized at cost and are subsequently carried at cost less accumulated amortization and accumulated impairment losses. These costs are amortized to profit or loss using the straight-line method over 20 years, which is the shorter of their estimated useful lives and periods of contractual rights. 10) Income Taxes The Group accounts for income taxes in accordance with ASC Topic 740, Income Taxes (“ASC 740”). Current income taxes are recognized based on taxable income for the applicable period in accordance with the tax laws and regulations of the respective tax jurisdictions in which the Group operates. Deferred tax assets and liabilities are recognized for the expected future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, as well as for net operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect of a change in enacted tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Group evaluates the realizability of its deferred tax assets based on the weight of available positive and negative evidence. A valuation allowance is established when it is more likely than not that some portion or all of the deferred tax assets will not be realized. In assessing the need for a valuation allowance, the Group considers, among other factors, historical operating results, cumulative losses, forecasts of future taxable income, the reversal of existing taxable temporary differences, and available tax-planning strategies. The Group recognizes the effect of an uncertain tax position only when it is more likely than not, based on the technical merits, that the tax position will be sustained upon examination by the relevant taxing authority. A tax position that meets the more-likely-than-not recognition threshold is measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Group recognizes interest and penalties related to uncertain tax positions as a component of income tax expense. For interim reporting periods, the Group determines its income tax provision in accordance with ASC Topic 740-270, Income Taxes—Interim Reporting. The Group generally applies an estimated annual effective tax rate to year-to-date ordinary income or loss and recognizes the tax effects of discrete items in the interim period in which they occur. 11) Financial Instruments The Group’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, other receivables, accounts payable and other current liabilities. The carrying amounts of these financial instruments approximate their fair values due to their short-term maturities. 12). Loss per share The Group presents basic and diluted loss per share data for its common shares. Basic loss per share is calculated by dividing the profit or loss attributable to common shareholders of the Group by the weighted average number of common shares outstanding during the period, adjusted for own shares held. Diluted loss per share is calculated by dividing the loss by the weighted average number of common shares outstanding assuming that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period. The weighted average number of common shares outstanding used in the calculation of basic and diluted net loss per share for the six months ended June 30, 2026 and 2025 have been retroactively restated to reflect the 16,825,577 shares of common stock issued to the shareholders of the accounting acquirer in connection with the reverse merge closed on October 3, 2025. Shares of the legal acquirer outstanding prior to the reverse merge, including 196,933 shares originally outstanding, 2,619,876 shares issued in a pre-merger equity line fund raising, and 279,997 shares resulting from the conversion of the Preferred C common stock, are reflected in the weighted average share count only from the date of the merger (October 3, 2025) through June 30, 2026. The weighted average number of shares was retroactively changed to reflect the 1-to-4 reverse stock split that occurred on October 7, 2025. 13). Fair value of assets and liabilities The fair values of applicable assets and liabilities, are determined and categorized using a fair value hierarchy as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 - the fair values of assets and liabilities with standard terms and conditions and which trade in active markets that the Group can access at the measurement date are determined with reference to quoted market prices (unadjusted).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 - in the absence of quoted market prices, the fair values of the assets and liabilities are determined using the other observable, either directly or indirectly, inputs such as quoted prices for similar assets/liabilities in active markets or included within Level 1, quoted prices for identical or similar assets/liabilities in non-active markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 - in the absence of quoted market prices included within Level 1 and observable inputs included within Level 2, the fair values of the remaining assets and liabilities are determined in accordance with generally accepted pricing models.</td></tr> </table> Fair value measurements that use inputs of different hierarchy levels are categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. Except as disclosed in the respective notes, the carrying amounts of the current financial assets and financial liabilities, including cash and bank balances, trade and other receivables, trade and other payables approximate their respective fair values due to their short maturity nature. 14) Commitments and Contingencies The Group accounts for loss contingencies in accordance with ASC Topic 450, Contingencies (“ASC 450”). The Group records an accrual for a loss contingency when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. If a loss is probable and a range of loss can be reasonably estimated but no amount within the range is a better estimate than any other amount, the minimum amount in the range is accrued. When a loss is reasonably possible but not probable, or when a loss is probable but the amount cannot be reasonably estimated, the Group discloses the nature of the contingency and an estimate of the possible loss or range of loss, if such an estimate can be made. The Group evaluates its contingencies on an ongoing basis and adjusts its accruals and related disclosures as additional information becomes available. 15) Recent accounting pronouncement ASU 2025-05 — Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendments provide all entities with a practical expedient when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC Topic 606. The amendments also provide entities other than public business entities with an accounting policy election related to the consideration of subsequent cash collections when estimating expected credit losses for such assets. The amendments are effective for annual reporting periods beginning after December 15, 2025, including interim reporting periods within those annual reporting periods, with early adoption permitted. The Group adopted ASU 2025-05 effective January 1, 2026. The adoption of ASU 2025-05 did not have a material impact on the Group’s unaudited condensed consolidated financial statements. ASU 2024-03 and ASU 2025-01 — Disaggregation of Income Statement Expenses In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The amendments require public business entities to disclose additional information about certain expenses included in relevant expense captions presented on the face of the income statement, including, among other items, purchases of inventory, employee compensation, depreciation, and intangible asset amortization, as applicable. In January 2025, the FASB issued ASU 2025-01, which clarified the effective date of ASU 2024-03. The amendments are effective for public business entities for annual reporting periods beginning after December 15, 2026, and for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Group is currently evaluating the impact of adopting ASU 2024-03 on its consolidated financial statement disclosures.

1) Basis Presentation (a) Business Combination On February 26, 2025, Core Gaming, Inc. (“Core Gaming”) entered into a Merger Agreement (the “Merger Agreement”) with Siyata Mobile Inc.(“Siyata Mobile”) and Siyata Core Acquisition U.S., Inc., a wholly-owned subsidiary of Siyata Mobile (“Merger Sub”) (the “Merger”). Upon completion of the Merger on October 3, 2025, (i) Core Gaming merged with and into Merger Sub, with Core Gaming continuing as the surviving entity and a wholly owned subsidiary of Siyata Mobile, and (ii) in exchange for the outstanding shares of Core Gaming’s common stock, Siyata Mobile issued 16,825,577 common shares (<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20251007__20251007__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_z65n56pXIvOg" title="Reverse stock splits, shares">67,302,300 before the <span id="xdx_90A_eus-gaap--StockholdersEquityReverseStockSplit_c20251007__20251007__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_zbqCu9dUntFi" title="Stockholders equity reverse stock split">4-1 reverse stock split that occurred on October 7, 2025) to the shareholders of Core Gaming based on an exchange ratio calculated as $160,000,000 divided by the volume-weighted average closing price of Siyata Mobile’s common shares on the Nasdaq Stock Market LLC for the 10-day trading period immediately preceding the effective time of the Merger. In connection with the Merger, Siyata Mobile Inc. was re-named Core AI Holdings, Inc. (“Core Holdings”), and effected a <span id="xdx_90A_eus-gaap--StockholdersEquityReverseStockSplit_c20251007__20251007__us-gaap--TypeOfArrangementAxis__custom--MergerAgreementMember_zNHNBaQLpE78" title="Stockholders equity reverse stock split">4-1 reverse stock split on October 7, 2025. Newbyera Technology Limited is the sole operating subsidiary of Core Gaming. (b) Basis of Accounting The Merger is accounted for as a reverse acquisition and a business combination using the acquisition method of accounting in accordance with ASC 805. While Core AI Holdings, Inc (formerly Siyata Mobile Inc) is the legal acquirer and Core Gaming was determined to be the accounting acquirer based on an evaluation of the following facts and circumstances:(1) Relative voting rights, since the former shareholders of Core Gaming own <span id="xdx_907_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20260630__us-gaap--BusinessAcquisitionAxis__custom--SiyataMobileIncMember_zzw00GYvPNs6" title="Ownership percentage">84.5% of Core Holdings’ outstanding common shares immediately following the closing of the Merger; (2) Composition of the management ,the management of Core Gaming will assume key positions in the management of Core Holdings; (3) Premium, $<span id="xdx_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_c20260101__20260630__us-gaap--BusinessAcquisitionAxis__custom--SiyataMobileIncMember_zfnKE97jJJpk" title="Fair value of consideration">160,000,000 fair value of the consideration issued significantly exceeded the pre-merger market capitalization of Siyata Mobile. Consequently, Core Gaming is deemed to be the acquiring company for accounting purposes, and the Merger is accounted for as a reverse acquisition under the acquisition method of accounting for business combinations. The historical financial statements of the Group prior to the merger date are those of Core Gaming, Inc., and the results of Core AI Holdings Inc (formerly Siyata Mobile Inc) are consolidated only from the closing date of October 3, 2025. The consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets transferred, the liabilities incurred and the equity interests issued by the Group. The consideration transferred also includes any contingent consideration arrangement and any pre-existing equity interest in the subsidiary measured at their fair values at the acquisition date. Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The excess of (a) the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition-date fair value of any previous equity interest in the acquiree over the (b) fair value of the identifiable net assets acquired is recorded as goodwill. Refer to note 15 for additional information. (c) Principal of Consolidation Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date on that control ceases. The unaudited condensed interim consolidated financial statements include the accounts of Core AI Holdings, Inc. (formerly Siyata Mobile Inc.) and its wholly-owned subsidiaries, Core Gaming, Inc. and Newbyera Technology Limited (collectively, the “Company”). All intercompany transactions, balances and unrealized gains have been eliminated in consolidation. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. (d) Use of Estimates The preparation of these unaudited consolidated interim financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of these unaudited consolidated interim financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, management reviews these estimates and assumptions using the currently available information. Changes in facts and circumstances may cause the Group to revise its estimates. In accordance with ASC 250, the changes in estimates will be recognized in the same period of changes in facts and circumstances. The Group bases its estimates on past experiences and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Estimates are used when accounting for items and matters including, but not limited to, useful lives and collectability evaluation of accounts receivables. Actual results could differ from those estimates. (e) Foreign Currency Translation The Group’s functional currency is United States dollars. The Group translates the financial statements of the Group entities (none of which has the currency of a hyperinflationary economy) that have a different functional currency different from the presentation currency into United States dollars. Assets and liabilities denominated in foreign currencies are translated at the exchange rates in effect at the consolidated balance sheet dates. Revenues and expenses are translated at the average exchange rates prevailing during the period. Unrealized gains or losses arising from currency translation are included in other comprehensive loss.

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4-1 reverse stock split

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2) Related Party Transactions and Balances The Company identifies related parties in accordance with ASC 850, Related Party Disclosures. Related parties include, among others, principal owners, management, members of their immediate families, and entities for which such parties can significantly influence management or operating policies. Related party transactions are recorded based on the terms of the underlying arrangements and are disclosed when material to the financial statements. 3) Going Concern For the three months ended June 30, 2026 and 2025, The Group had losses of $1,624,222 and $758,354 from the continuing operations, respectively, and for the six months ended June 30, 2026 and 2025, the Group had losses of $5,252,785 and $858,611 from the continuing operations, respectively. The accumulated deficit was $37,216,436 as of June 30, 2026. These factors raise substantial doubts about the Group’s ability to continue as a going concern. As of June 30, 2026, the Group had cash and cash equivalents of $12.0 million, which consisted of cash in banks and highly liquid investments with original maturities of three months or less. The Group’s working capital as of June 30, 2026 was approximately $1.9 million. Historically, the Group has funded its operations, including capital expenditures, primarily through cash flow from operating activities, advances from related parties, and equity financing. The Group’s shelf registration statement for offer up to $250 million securities was declared effective by the SEC on November 21, 2025. Management believes that its existing cash and cash equivalents, the cash generated from operations, and ATM facility are sufficient to fund our operations and capital expenditure requirements for at least the next 12 months. As a result, the substantial doubts about the Group’s going concern were alleviated. These financial statements do not include any adjustment relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Group be unable to continue as a going concern. The Group may, however, need additional cash resources in the future if the Group experiences changes in business conditions or other developments, such the need to develop new games and features or enhance its existing games, improve its operating infrastructure, or acquire complementary businesses, personnel or technologies., or if the Group finds and wishes to pursue opportunities for investments, acquisitions, capital expenditures or similar actions. If the Group determines that its cash requirements exceed the amount of cash and cash equivalents it has on hand at the time, the Group may seek to issue additional equity or debt securities. The issuance and sale of additional equity would result in further dilution to its shareholders. The incurrence of indebtedness would result in increased fixed obligations and could result in operating covenants that would restrict its operations. The Group cannot assure you that financing will be available in amounts or on terms acceptable to the Group, if at all.

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4) Revenue Recognition The Group recognizes revenue in accordance with ASC606, Revenue from Contracts with Customers (“ASC 606”). Revenue is recognized when control of the promised services is transferred to our customers, in an amount that reflects the consideration the Group expects to be entitled to in exchange for those services. The following five steps are applied to achieve that core principle: Step 1: Identify the contract with the customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when the Group satisfies a performance obligation. Revenue is measured at the fair value of the consideration received or receivable for the sales of services in the ordinary course of the Group’s activities. The Group generates its revenue through publishing advertisements on various advertising platforms. The Group’s performance obligation is to provide customers with access to the advertising solutions. The transaction price is the product of either the number of completions of agreed upon actions or advertisements displayed and the contractually agreed upon price per advertising unit. Revenues are recognized at the point-in-time the advertisements are displayed in the game or the services has been completed as the customer simultaneously receives and consumes the benefits provided from these services. The revenue is estimated based on advertising data for each month and revised after confirmation of revenues with various advertising agencies. When another party is involved in providing goods or services to a customer, the Group determines whether the nature of its promise is a performance obligation to provide the specified services itself (i.e., the Group is a principal) or to arrange for those services to be provided by the other party (i.e., the Group is an agent). The Group is a principal if it controls the specified services before those services are transferred to a customer. The Group is an agent if its performance obligation is to arrange for the provision of the specified services by another party. In this case, the Group does not control the specified services provided by another party before those services are transferred to the customer. When the Group acts as an agent, it recognizes revenue in the amount of any fee or commission to which it expects to be entitled in exchange for arranging for the specified services to be provided by the other party. This evaluation is performed separately for each performance obligation identified. For the six months ended June 30, 2026 and 2025, there was no revenue recognized on a net basis where the Group is acting as an agent.

5) Cash and Cash Equivalents Cash consists of cash on hand and cash in banks. The Group considers highly liquid investments such as time deposits and certificates of deposit with original maturities of three months or less to be cash equivalents.

6) Accounts Receivable and Expected Credit Loss Trade receivables represent amounts due from customers for services provided in the ordinary course of business. The majority of the Group’s trade receivables relate to advertising services. Trade receivables are generally due within 30 to 60 days from the invoice date and are classified as current assets. Trade receivables are recorded at the invoiced amount, net of an allowance for credit losses. The Group accounts for expected credit losses on trade receivables in accordance with ASC Topic 326, Financial Instruments—Credit Losses (“ASC 326”). The allowance for credit losses represents management’s estimate of expected credit losses over the contractual life of the receivables. In estimating expected credit losses, the Group considers historical credit loss experience, the aging of outstanding receivable balances, customer-specific financial conditions, current economic conditions, and reasonable and supportable forecasts of future economic conditions that may affect customers’ ability to pay. The Group generally evaluates trade receivables that share similar risk characteristics on a collective basis and may evaluate certain receivables individually when specific information indicates that the credit risk of such receivables differs from that of the broader portfolio. The Group utilized an aging-based provision matrix and other appropriate methodology to estimate expected credit losses. Historical loss rates are adjusted, as necessary, to reflect current conditions and reasonable and supportable forecasts. Changes in the allowance for credit losses are recognized in earnings. Trade receivables are written off against the allowance when they are deemed uncollectible. Recoveries of amounts previously written off are recognized when received.

7) Account and Other Payables Accounts Payable primarily consist of amounts due to advertising platforms and agencies for marketing services, as well as game development fees owed to third-party game suppliers. Other payables represent liabilities for goods and services provided to the Group prior to the end of financial year which are unpaid. These payables are typically settled within the standard payment terms contracted with the respective suppliers. These payables do not bear interests.

8) Leases The Group accounts for leases in accordance with ASC Topic 842, Leases (“ASC 842”). The Group determines whether an arrangement is or contains a lease at contract inception. Operating lease right-of-use (“ROU”) assets and operating lease liabilities are recognized at the lease commencement date. Operating lease liabilities are initially measured at the present value of the lease payments not yet paid over the lease term. When the rate implicit in the lease is not readily determinable, the Group uses its incremental borrowing rate based on the information available at the lease commencement date. The lease term includes the noncancelable period of the lease and periods covered by options to extend the lease when the Group is reasonably certain to exercise such options, as well as periods covered by options to terminate the lease when the Group is reasonably certain not to exercise such options. Operating lease ROU assets are initially measured at the amount of the operating lease liability, adjusted for lease payments made at or before the commencement date, plus any initial direct costs incurred, less any lease incentives received. For operating leases, lease expense is recognized on a straight-line basis over the lease term. Subsequent to commencement, the operating lease liability is measured at the present value of the remaining lease payments, and the ROU asset is reduced by the difference between the straight-line lease expense and the interest accretion on the lease liability, adjusted for any impairment, prepaid or accrued lease payments, and lease incentives, as applicable. The Group reviews its operating lease ROU assets for impairment in accordance with ASC Topic 360, Property, Plant, and Equipment, when events or changes in circumstances indicate that the carrying amount of the asset group may not be recoverable. The Group has elected not to recognize ROU assets and lease liabilities for short-term leases with an initial term of 12 months or less. Lease payments for short-term leases are recognized as lease expense on a straight-line basis over the lease term.

9) Intangible assets Patents and licenses Cost for applying and registering patents, trademark and copyright are capitalized at cost and are subsequently carried at cost less accumulated amortization and accumulated impairment losses. These costs are amortized to profit or loss using the straight-line method over 20 years, which is the shorter of their estimated useful lives and periods of contractual rights.

P20Y

10) Income Taxes The Group accounts for income taxes in accordance with ASC Topic 740, Income Taxes (“ASC 740”). Current income taxes are recognized based on taxable income for the applicable period in accordance with the tax laws and regulations of the respective tax jurisdictions in which the Group operates. Deferred tax assets and liabilities are recognized for the expected future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, as well as for net operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. The effect of a change in enacted tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Group evaluates the realizability of its deferred tax assets based on the weight of available positive and negative evidence. A valuation allowance is established when it is more likely than not that some portion or all of the deferred tax assets will not be realized. In assessing the need for a valuation allowance, the Group considers, among other factors, historical operating results, cumulative losses, forecasts of future taxable income, the reversal of existing taxable temporary differences, and available tax-planning strategies. The Group recognizes the effect of an uncertain tax position only when it is more likely than not, based on the technical merits, that the tax position will be sustained upon examination by the relevant taxing authority. A tax position that meets the more-likely-than-not recognition threshold is measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Group recognizes interest and penalties related to uncertain tax positions as a component of income tax expense. For interim reporting periods, the Group determines its income tax provision in accordance with ASC Topic 740-270, Income Taxes—Interim Reporting. The Group generally applies an estimated annual effective tax rate to year-to-date ordinary income or loss and recognizes the tax effects of discrete items in the interim period in which they occur.

11) Financial Instruments The Group’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, other receivables, accounts payable and other current liabilities. The carrying amounts of these financial instruments approximate their fair values due to their short-term maturities.

12). Loss per share The Group presents basic and diluted loss per share data for its common shares. Basic loss per share is calculated by dividing the profit or loss attributable to common shareholders of the Group by the weighted average number of common shares outstanding during the period, adjusted for own shares held. Diluted loss per share is calculated by dividing the loss by the weighted average number of common shares outstanding assuming that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period. The weighted average number of common shares outstanding used in the calculation of basic and diluted net loss per share for the six months ended June 30, 2026 and 2025 have been retroactively restated to reflect the 16,825,577 shares of common stock issued to the shareholders of the accounting acquirer in connection with the reverse merge closed on October 3, 2025. Shares of the legal acquirer outstanding prior to the reverse merge, including 196,933 shares originally outstanding, 2,619,876 shares issued in a pre-merger equity line fund raising, and 279,997 shares resulting from the conversion of the Preferred C common stock, are reflected in the weighted average share count only from the date of the merger (October 3, 2025) through June 30, 2026. The weighted average number of shares was retroactively changed to reflect the 1-to-4 reverse stock split that occurred on October 7, 2025.

16825577

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279997

1-to-4 reverse stock split

13). Fair value of assets and liabilities The fair values of applicable assets and liabilities, are determined and categorized using a fair value hierarchy as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 - the fair values of assets and liabilities with standard terms and conditions and which trade in active markets that the Group can access at the measurement date are determined with reference to quoted market prices (unadjusted).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 - in the absence of quoted market prices, the fair values of the assets and liabilities are determined using the other observable, either directly or indirectly, inputs such as quoted prices for similar assets/liabilities in active markets or included within Level 1, quoted prices for identical or similar assets/liabilities in non-active markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 - in the absence of quoted market prices included within Level 1 and observable inputs included within Level 2, the fair values of the remaining assets and liabilities are determined in accordance with generally accepted pricing models.</td></tr> </table> Fair value measurements that use inputs of different hierarchy levels are categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. Except as disclosed in the respective notes, the carrying amounts of the current financial assets and financial liabilities, including cash and bank balances, trade and other receivables, trade and other payables approximate their respective fair values due to their short maturity nature.

14) Commitments and Contingencies The Group accounts for loss contingencies in accordance with ASC Topic 450, Contingencies (“ASC 450”). The Group records an accrual for a loss contingency when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. If a loss is probable and a range of loss can be reasonably estimated but no amount within the range is a better estimate than any other amount, the minimum amount in the range is accrued. When a loss is reasonably possible but not probable, or when a loss is probable but the amount cannot be reasonably estimated, the Group discloses the nature of the contingency and an estimate of the possible loss or range of loss, if such an estimate can be made. The Group evaluates its contingencies on an ongoing basis and adjusts its accruals and related disclosures as additional information becomes available.

15) Recent accounting pronouncement ASU 2025-05 — Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendments provide all entities with a practical expedient when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC Topic 606. The amendments also provide entities other than public business entities with an accounting policy election related to the consideration of subsequent cash collections when estimating expected credit losses for such assets. The amendments are effective for annual reporting periods beginning after December 15, 2025, including interim reporting periods within those annual reporting periods, with early adoption permitted. The Group adopted ASU 2025-05 effective January 1, 2026. The adoption of ASU 2025-05 did not have a material impact on the Group’s unaudited condensed consolidated financial statements. ASU 2024-03 and ASU 2025-01 — Disaggregation of Income Statement Expenses In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The amendments require public business entities to disclose additional information about certain expenses included in relevant expense captions presented on the face of the income statement, including, among other items, purchases of inventory, employee compensation, depreciation, and intangible asset amortization, as applicable. In January 2025, the FASB issued ASU 2025-01, which clarified the effective date of ASU 2024-03. The amendments are effective for public business entities for annual reporting periods beginning after December 15, 2026, and for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Group is currently evaluating the impact of adopting ASU 2024-03 on its consolidated financial statement disclosures.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td></tr> </table> Schedule of cash and cash equivalents <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49F_20260630_zkmFIrkpKiP2" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20251231_z8bqiCasl4Ui" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--Cash_iI_maCACEAzsSB_zzsUIdKibMAb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Cash in bank</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">12,035,390</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 style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,931,174</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iTI_mtCACEAzsSB_z4yrRA2cK99i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">12,035,390</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,931,174</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Schedule of cash and cash equivalents <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49F_20260630_zkmFIrkpKiP2" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20251231_z8bqiCasl4Ui" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--Cash_iI_maCACEAzsSB_zzsUIdKibMAb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Cash in bank</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">12,035,390</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 style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,931,174</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iTI_mtCACEAzsSB_z4yrRA2cK99i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">12,035,390</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,931,174</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

12035390

1931174

12035390

1931174

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accounts Receivable</td></tr> </table> Accounts receivable, net, consists of the following: Schedule of accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_49D_20260630_zWykb9hOTmTh" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49D_20251231_zyS9coFovvda" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzAy3_zTvtMqx9H61k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">9,933,351</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: 16%; text-align: right">5,897,665</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzAy3_zAz2k86Dgne6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: allowance for credit loss</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">(153,654</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">(208,127</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzAy3_zaowTEzqBHPi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">9,779,697</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">5,689,538</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Changes in the allowance for credit losses for the six months ended June 30, 2026 and 2025 were as follows: Schedule of changes in the allowance for credit losses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zRsj30oRMdb3" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zG921KfixxN5" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_z4SfZdjekRU" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Balance at beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">215,603</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: 16%; text-align: right">493,290</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProvisionForDoubtfulAccounts_zDK854sVjDw4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Provision (recoveries) for expected credit losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">257,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(178,221</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_zv1Ox8WzJYga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Write-offs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(322,467</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(164,892</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_zC7rFFivh3Vf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other adjustments / foreign currency translation</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">3,352</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">(631</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_zysec9xb3uNc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at end of period</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">153,654</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">149,546</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Accounts receivable, net, consists of the following: Schedule of accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_49D_20260630_zWykb9hOTmTh" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49D_20251231_zyS9coFovvda" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzAy3_zTvtMqx9H61k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">9,933,351</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: 16%; text-align: right">5,897,665</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzAy3_zAz2k86Dgne6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: allowance for credit loss</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">(153,654</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">(208,127</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzAy3_zaowTEzqBHPi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">9,779,697</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">5,689,538</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

9933351

5897665

153654

208127

9779697

5689538

Changes in the allowance for credit losses for the six months ended June 30, 2026 and 2025 were as follows: Schedule of changes in the allowance for credit losses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zRsj30oRMdb3" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zG921KfixxN5" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_z4SfZdjekRU" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Balance at beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">215,603</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: 16%; text-align: right">493,290</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProvisionForDoubtfulAccounts_zDK854sVjDw4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Provision (recoveries) for expected credit losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">257,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(178,221</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_zv1Ox8WzJYga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Write-offs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(322,467</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(164,892</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_zC7rFFivh3Vf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Other adjustments / foreign currency translation</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">3,352</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">(631</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_zysec9xb3uNc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Balance at end of period</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">153,654</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">149,546</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

215603

493290

257166

-178221

322467

164892

3352

-631

153654

149546

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepayments, net</td></tr> </table> Prepayments consist of the following: Schedule of prepayments, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_497_20260630_zaPhQlNuQbDb">As of June 30,</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_497_20251231_zxTj8pr9Twii" style="text-align: center">As of December 31,</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--Supplies_iI_maPECzCq1_zv6BLlfKI5pk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Advance to suppliers</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">102,988</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 style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,326,916</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzCq1_zf6UrkZYXtub" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">102,988</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,326,916</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Prepayments consist of the following: Schedule of prepayments, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_497_20260630_zaPhQlNuQbDb">As of June 30,</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_497_20251231_zxTj8pr9Twii" style="text-align: center">As of December 31,</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--Supplies_iI_maPECzCq1_zv6BLlfKI5pk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Advance to suppliers</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">102,988</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 style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,326,916</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzCq1_zf6UrkZYXtub" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">102,988</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,326,916</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

102988

1326916

102988

1326916

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">6.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other receivables, net</td></tr> </table> Other receivables, net consist of the following: Schedule of other receivables, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_490_20260630_z7srkFjmsu52" style="text-align: center">As of June 30</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20251231_zrnhgOFbPX51" style="text-align: center">As of December 31</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_ecustom--ConsiderationReceivableFromDivestment_iI_maORNCzv2U_z3XOmsPrqE5a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Consideration receivable from divestment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,649,859</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: 16%; text-align: right">2,649,859</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--EmployeeAdvances_iI_maORNCzv2U_zEp2ATzLKtB1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Employee advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,932</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidTaxes_iI_maORNCzv2U_zdR2b7XSQc9e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Prepaid GST</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,717</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsNotesAndLoansReceivableNetCurrent_iI_maORNCzv2U_zeVnS2KRrKSh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Loan receivable*</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">1,014,654</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivablesCurrent_iI_maORNCzv2U_zWquVYrFYsRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</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">17,558</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">49,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherReceivablesNetCurrent_iTI_mtORNCzv2U_zD2jDYPaq5ji" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,816,066</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,871,729</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">The loan was originally advanced when the borrower was a related party of the Group. The borrower ceased to be a related party in August 2024. Accordingly, the outstanding balance was classified as a third-party loan receivable as of December 31, 2025. The balance was fully repaid during the six months ended June 30, 2026.</td> </tr></table>

Other receivables, net consist of the following: Schedule of other receivables, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_490_20260630_z7srkFjmsu52" style="text-align: center">As of June 30</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20251231_zrnhgOFbPX51" style="text-align: center">As of December 31</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_ecustom--ConsiderationReceivableFromDivestment_iI_maORNCzv2U_z3XOmsPrqE5a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Consideration receivable from divestment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,649,859</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: 16%; text-align: right">2,649,859</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--EmployeeAdvances_iI_maORNCzv2U_zEp2ATzLKtB1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Employee advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,932</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidTaxes_iI_maORNCzv2U_zdR2b7XSQc9e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Prepaid GST</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,717</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsNotesAndLoansReceivableNetCurrent_iI_maORNCzv2U_zeVnS2KRrKSh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Loan receivable*</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">1,014,654</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivablesCurrent_iI_maORNCzv2U_zWquVYrFYsRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</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">17,558</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">49,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherReceivablesNetCurrent_iTI_mtORNCzv2U_zD2jDYPaq5ji" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,816,066</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,871,729</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">The loan was originally advanced when the borrower was a related party of the Group. The borrower ceased to be a related party in August 2024. Accordingly, the outstanding balance was classified as a third-party loan receivable as of December 31, 2025. The balance was fully repaid during the six months ended June 30, 2026.</td> </tr></table> 2649859 2649859 123932 133092

24717

1014654

17558 49407

2816066

3871729

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">7.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Lease</td></tr> </table> The Group leases office facilities and other premises under non-cancelable operating lease agreements with various expiration dates. The Group determines whether an arrangement is or contains a lease at contract inception. Operating lease right-of-use (“ROU”) assets and operating lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. When the rate implicit in the lease is not readily determinable, the Group uses its incremental borrowing rate based on the information available at the lease commencement date. Operating lease expense is recognized on a straight-line basis over the lease term. For the three and six ended June 30, 2026, rent expenses for the operating leases were US$39,975 and US$85,018. For the three and six ended June 30, 2025, rent expenses for the operating leases were US$41,637 and US$88,861. Cash paid for amounts included in the measurement of lease liabilities were US$15,326 and US$164,316 for the six month ended June 30, 2026 and 2025, respectively. As of June 30, 2026, the Group’s operating leases had a weighted average remaining lease term of approximately 1.42 years and weighted-average discount rate approximately 4.84%. The total future minimum lease payments under the non-cancellable operating leases as of June 30, 2026 are as follows: Schedule of future minimum lease payments under the non-cancellable operating leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Year ending December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_zPB9jTcJEZwk" style="border-bottom: Black 1pt solid; text-align: justify">Minimum lease payments</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzDue_zPAqlmgY5pW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,790</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzDue_zmXi1ytQB03k" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify; padding-bottom: 1pt">2027</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">5,101</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzDue_zhEIMn6WZwrh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total lease payments</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">161,891</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_znOq2Wc0bloj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Interest</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">(3,667</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiability_iTI_zfua6aOSrU14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total lease liabilities</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">158,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Future amortization of the Group’s ROU assets is presented below: Schedule of future amortization of thee ROU assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Year ending December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zsG2OQ9NrSSe" style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_ecustom--AmortizationOfRightOfUseAssetsOperatingLeasePaymentsRemainderOfFiscalYear_iI_maOLROUz1GZ_zZC8bI38PLP4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">81,140</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AmortizationOfRightOfUseAssetsOperatingLeasePaymentsDueNextTwelveMonths_iI_maOLROUz1GZ_zZIH1bbVrmye" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">2027</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">146,127</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseRightOfUseAsset_iTI_mtOLROUz1GZ_zwzsSo3mZcPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total</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">227,267</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

39975

85018

41637

88861

15326

164316

P1Y5M1D

0.0484

The total future minimum lease payments under the non-cancellable operating leases as of June 30, 2026 are as follows: Schedule of future minimum lease payments under the non-cancellable operating leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Year ending December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_zPB9jTcJEZwk" style="border-bottom: Black 1pt solid; text-align: justify">Minimum lease payments</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzDue_zPAqlmgY5pW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,790</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzDue_zmXi1ytQB03k" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: justify; padding-bottom: 1pt">2027</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">5,101</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzDue_zhEIMn6WZwrh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total lease payments</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">161,891</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_znOq2Wc0bloj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Interest</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">(3,667</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiability_iTI_zfua6aOSrU14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total lease liabilities</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">158,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

156790

5101

161891

3667

158224

Future amortization of the Group’s ROU assets is presented below: Schedule of future amortization of thee ROU assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Year ending December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zsG2OQ9NrSSe" style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_ecustom--AmortizationOfRightOfUseAssetsOperatingLeasePaymentsRemainderOfFiscalYear_iI_maOLROUz1GZ_zZC8bI38PLP4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">81,140</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AmortizationOfRightOfUseAssetsOperatingLeasePaymentsDueNextTwelveMonths_iI_maOLROUz1GZ_zZIH1bbVrmye" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">2027</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">146,127</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseRightOfUseAsset_iTI_mtOLROUz1GZ_zwzsSo3mZcPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total</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">227,267</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 81140 146127

227267

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">8.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Account and other payables</td></tr> </table> Schedule of account and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20260630_zJm2jqRlysg9" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20251231_zBUS9Nm8XIx" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableCurrent_iI_maAPAOAzUnO_zSD90fabotxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Account payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">19,924,016</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: 16%; text-align: right">8,251,166</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAOAzUnO_z3tUJ8DwqhH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Payroll Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,561</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherNotesPayable_iI_maAPAOAzUnO_zFUv7hTT2xf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other payables</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">2,360,824</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">1,823,350</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtAPAOAzUnO_zlSoPNrTyu42" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">22,328,401</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">10,118,046</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Schedule of account and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20260630_zJm2jqRlysg9" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20251231_zBUS9Nm8XIx" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableCurrent_iI_maAPAOAzUnO_zSD90fabotxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Account payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">19,924,016</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: 16%; text-align: right">8,251,166</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAOAzUnO_z3tUJ8DwqhH1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Payroll Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,561</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,530</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherNotesPayable_iI_maAPAOAzUnO_zFUv7hTT2xf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other payables</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">2,360,824</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">1,823,350</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_mtAPAOAzUnO_zlSoPNrTyu42" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">22,328,401</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">10,118,046</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

19924016

8251166

43561

43530

2360824

1823350

22328401

10118046

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">9.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue</td></tr> </table> The following table disaggregates the revenue for the six months ended June 30, 2026 and 2025 are as follows: Schedule of disaggregates the revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20260101__20260630_zWURzCuAmit6" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20250101__20250630_zqAWhKH85KH3" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ServiceMember_zAkMoDrTK42h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Advertisement publishing service</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">26,122,190</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 style="border-bottom: Black 1pt solid; width: 16%; text-align: right">28,854,393</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zOVrb2nCdJcc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">26,122,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">28,854,393</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

The following table disaggregates the revenue for the six months ended June 30, 2026 and 2025 are as follows: Schedule of disaggregates the revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20260101__20260630_zWURzCuAmit6" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20250101__20250630_zqAWhKH85KH3" style="font-weight: bold; text-align: center">June 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ServiceMember_zAkMoDrTK42h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Advertisement publishing service</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">26,122,190</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 style="border-bottom: Black 1pt solid; width: 16%; text-align: right">28,854,393</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zOVrb2nCdJcc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">26,122,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">28,854,393</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

26122190

28854393

26122190

28854393

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">10.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Income tax</td></tr> </table> The Group recorded no material income tax expense or benefit for the three and six months ended June 30, 2026. The Group’s effective income tax rate differed from the applicable statutory income tax rates primarily due to losses incurred in jurisdictions for which no income tax benefit was recognized and the valuation allowance maintained against the Group’s deferred tax assets. Following the divestiture of the Group’s legacy mobile hardware business in December 2025, the Group is subject to income taxes in Canada, the United States, Hong Kong and other jurisdictions in which it conducts business, as applicable. The Group evaluates the realizability of its deferred tax assets based on the weight of available positive and negative evidence. As of June 30, 2026, the Group maintained a full valuation allowance against its net deferred tax assets because management concluded that it is more likely than not that such deferred tax assets will not be realized. As of June 30, 2026 and December 31, 2025, the Group had no material unrecognized tax benefits.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">11.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Intangible assets, net</td></tr> </table> Intangible assets consist of capitalized patent application fees. Schedule of intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49A_20260630_zagsKmny2Vdk" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20251231_z1DlnNdhbuLd" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Cost</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 id="xdx_404_eus-gaap--FiniteLivedTrademarksGross_iI_maFLIAGzwwU_zvIwgzmRbMFk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Trademark right</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">516</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: 16%; text-align: right">498</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherFiniteLivedIntangibleAssetsGross_iI_maFLIAGzwwU_zptMusJNHlo3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Copyright</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">356</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedPatentsGross_iI_maFLIAGzwwU_zU3ADgyTO235" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Patent right</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,636</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_maPPAENz2Ht_mtFLIAGzwwU_zVaE8kNuvaPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,490</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msPPAENz2Ht_zvyjWxyARlil" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; 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">(2,509</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">(2,013</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtPPAENz2Ht_zevuBCBeJPYc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Intangible assets, net</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">70</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">477</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

Intangible assets consist of capitalized patent application fees. Schedule of intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49A_20260630_zagsKmny2Vdk" style="text-align: center">As of June 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20251231_z1DlnNdhbuLd" style="text-align: center">As of December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Cost</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 id="xdx_404_eus-gaap--FiniteLivedTrademarksGross_iI_maFLIAGzwwU_zvIwgzmRbMFk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Trademark right</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">516</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: 16%; text-align: right">498</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherFiniteLivedIntangibleAssetsGross_iI_maFLIAGzwwU_zptMusJNHlo3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Copyright</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">356</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedPatentsGross_iI_maFLIAGzwwU_zU3ADgyTO235" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Patent right</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,636</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_maPPAENz2Ht_mtFLIAGzwwU_zVaE8kNuvaPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,490</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msPPAENz2Ht_zvyjWxyARlil" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; 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">(2,509</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">(2,013</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtPPAENz2Ht_zevuBCBeJPYc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Intangible assets, net</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">70</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">477</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

516

498

368

356

1695

1636

2579

2490

2509

2013

477

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">12.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share capital</td></tr> </table> (a) Common Stock The Group has authorized an unlimited number of common shares without par value and as of June 30, 2026 and at December 31, 2025, has issued and outstanding 24,691,846 and 19,922,402 common shares, respectively. During the year ended December 31, 2025, the Group issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquityLineOfCreditAgreementMember_zeSCmfQacbP6" title="Shares issued">2,619,876 common shares (<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_pid_c20251007__20251007__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquityLineOfCreditAgreementMember_zznNyw7FBx53" title="Shares issued, reverse stock split">10,479,504 before the <span id="xdx_902_eus-gaap--StockholdersEquityReverseStockSplit_c20251007__20251007__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquityLineOfCreditAgreementMember_z2insWFH2eF8" title="Reverse stock split">4-1 reverse stock split that occurred on October 7, 2025) under Equity Line of Credit agreement with Hudson Global Ventures, LLC. for total proceeds of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquityLineOfCreditAgreementMember_zSfGljQJEsy7" title="Shares issued, value">23,027,502. On October 3, 2025, the Group issued 16,825,577 common shares (<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_pid_c20251007__20251007__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGiboGyilaxl" title="Shares issued, reverse stock split">67,302,300 before the 4-1 reverse stock split that occurred on October 7, 2025) for the Merge of Core Gaming as a Reverse Takeover. All share and per-share amounts in these financial statements have been retroactively adjusted to reflect this split for all periods presented, unless otherwise noted as “pre-consolidation..” On June 10, 2026, the Group entered into a securities purchase agreement with an institutional investor in connection with a registered direct offering of <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260610__20260610__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3qJ8OzY8PX7" title="Number of shares issued">1,969,444 common shares and pre-funded warrants to purchase up to <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260610__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_z6kyVTYOXMV4" title="Number of pre-funded warrant shares">3,975,000 common shares. The common shares were sold at a purchase price of $<span id="xdx_909_eus-gaap--SharePrice_iI_pid_c20260610__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdev2PIHNDk" title="Purchase price">0.90 per share, and the pre-funded warrants were sold at a purchase price of $<span id="xdx_901_eus-gaap--SharePrice_iI_pid_c20260610__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zGJq22bDNXuk" title="Purchase price">0.89999 per warrant. Each pre-funded warrant is exercisable for one common share at an exercise price of $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260610__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zVoWTeNWqbbj" title="Pre-funded warrant exercise price">0.00001 per share and does not expire until exercised in full. The offering generated aggregate gross proceeds of approximately $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_pn4n6_c20260610__20260610__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zcBuZLeiIFzb" title="Gross proceeds of offering">5.35 million. The Group incurred placement agent fees of approximately $0.37 million and other offering costs of approximately $0.35 million in connection with the offering, resulting in net proceeds of approximately $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn4n6_c20260610__20260610__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zi8LxzohUkrd" title="Net proceeds of offering">4.63 million. During June 2026, holders exercised a portion of the pre-funded warrants. On June 15, 2026, pre-funded warrants to purchase <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260615__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zxCpLeSvDAL4" title="Number of pre-funded warrant shares">1,500,000 common shares were exercised for aggregate cash proceeds of $15, and on June 29, 2026, pre-funded warrants to purchase an additional <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260629__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zZ0ZlmEfqbx2" title="Number of pre-funded warrant shares">1,300,000 common shares were exercised for aggregate cash proceeds of $13. As a result of these exercises, the Group issued an aggregate of <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zDP7hFXehvjj" title="Number of pre-funded warrant shares">2,800,000 common shares during the six months ended June 30, 2026. As of June 30, 2026, pre-funded warrants to purchase <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_pid_c20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zNJ63lH251Y4" title="Number of pre-funded warrant remained outstanding">1,175,000 common shares remained outstanding, with an exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260630__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zi6ZeJd3yj8k" title="Pre-funded warrant exercise price">0.00001 per share. (b) Preferred C shares The Company is authorized to issue 2,000 shares of Series C Preferred Stock with a stated value of $1,000 per share. As of June 30, 2026 and December 31, 2025, <span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zrsfg9OJZRJl" title="Preferred stock, shares outstanding"><span id="xdx_906_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zjzRZIx0anq8" title="Preferred stock, shares outstanding">no shares of Series C Preferred Stock were issued and outstanding. (c) Stock Options The Group has a shareholder-approved “rolling” stock option plan (the “Plan”) in compliance with Nasdaq policies. Under the Plan the maximum number of shares reserved for issuance may not exceed 15% of the total number of issued and outstanding common shares at the time of granting. The exercise price of each stock option shall not be less than the market price of the Group’s stock at the date of grant, less a discount of up to 25%. Options can have a maximum term of ten years and typically terminate 90 days following the termination of the optionee’s employment or engagement, except in the case of retirement or death. Vesting of options is at the discretion of the Board of Directors at the time the options are granted. Stock options outstanding as at June 30, 2026 are as follows: Schedule of stock options outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Remaining contractual life (years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center">13-Apr-22</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRKdiyM6Txwf" style="width: 13%; text-align: right" title="Number of options outstanding">1</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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z9f0fokyuNgd" style="width: 13%; text-align: right" title="Number of options exercisable">1</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zKfi9PGq6crc" style="width: 13%; text-align: right" title="Weighted Average Exercise Price">138,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zmiOotkvnnC5" title="Expiry date">13-Apr-27</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zHaSMm0gVqr3" title="Remaining contractual life (years)">0.79</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zvjz99Y9upAc" style="font-weight: bold; text-align: right" title="Number of options outstanding">1</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zZfsfrQXbJXe" style="font-weight: bold; text-align: right" title="Number of options exercisable">1</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRfdAAXM7LN5" style="font-weight: bold; text-align: right" title="Weighted Average Exercise Price">138,600</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zP9Oy4ia6K75" title="Remaining contractual life (years)">0.79</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zAynMTxqiAUa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Restricted Share Units issued as part of the stock option plan which are outstanding as of June 30, 2026 are as follows: Schedule of restricted share units issued as part of stock option plan <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of RSU’s outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of RSU’s exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Issue Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: center">9-Mar-22</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--NineMarchTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z3RYYk293YF3" style="width: 14%; text-align: right" title="Number of options outstanding">4</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_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--NineMarchTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zINiVydD4Lbe" style="width: 14%; text-align: right" title="Number of options exercisable">4</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsWeightedAverageIssuePrice_iI_c20260630__us-gaap--AwardDateAxis__custom--NineMarchTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zxEq1O3muqxd" style="width: 14%; text-align: right" title="Weighted Average Issue Price">519,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">13-Apr-22</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z8By80JxA5L7" style="text-align: right" title="Number of options outstanding">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zateSmvNwfb3" style="text-align: right" title="Number of options exercisable">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsWeightedAverageIssuePrice_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z3DgVfqpOhy3" style="text-align: right" title="Weighted Average Issue Price">554,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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><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="font-weight: bold; text-align: justify; padding-bottom: 1pt">RSU, June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zx9ir0HWJF67" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's outstanding">6</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zLEkbMY2NUka" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's exercisable">6</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsWeightedAverageIssuePrice_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zj9XcsAjRX8i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Weighted Average Issue Price">530,880</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> (d) Agents’ Options Agents’ options issued and outstanding as of June 30, 2026 are as follows: Schedule of options issued and outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Remaining contractual life (years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center">11-Jan-22</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_z1KHfR7nHBO" style="width: 13%; text-align: right" title="Number of options outstanding">1</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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zC2Mt4DVkNpf" style="width: 13%; text-align: right" title="Number of options exercisable">1</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zr3vzLDuy1l3" style="width: 13%; text-align: right" title="Weighted Average Exercise Price">1,275,120</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 15%; text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20260101__20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zo6GIHJIHruf" title="Expiry date">11-Jan-27</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zxpeXoZseHYe" title="Remaining contractual life (years)">0.53</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">31-Oct-23</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zt41yY1Fdf98" style="text-align: right" title="Number of options outstanding">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zd9D3Fgwxk8g" style="text-align: right" title="Number of options exercisable">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zdeeuQYGkOve" style="text-align: right" title="Weighted Average Exercise Price">3,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zjdDZYfcE6I4" title="Expiry date">31-Oct-28</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zfqJaCwyRLQ5" title="Remaining contractual life (years)">2.34</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total Agent options at June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zuXW5gyYuMv6" style="font-weight: bold; text-align: right" title="Number of options outstanding">25</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zhFt3yCndMV7" style="font-weight: bold; text-align: right" title="Number of options exercisable">25</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zy8A0mGTUYvj" style="font-weight: bold; text-align: right" title="Weighted Average Exercise Price">54,464</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zgNfBHoMgUV3" title="Remaining contractual life (years)">2.27</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

24691846

19922402

2619876

10479504

4-1 reverse stock split

23027502

16825577

67302300

4-1 reverse stock split

1969444

3975000

0.90

0.89999

0.00001

5350000

370000

350000

4630000

1500000

1300000

2800000

1175000

0.00001

2000

1000

Under the Plan the maximum number of shares reserved for issuance may not exceed 15% of the total number of issued and outstanding common shares at the time of granting. The exercise price of each stock option shall not be less than the market price of the Group’s stock at the date of grant, less a discount of up to 25%.

Stock options outstanding as at June 30, 2026 are as follows: Schedule of stock options outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Remaining contractual life (years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center">13-Apr-22</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRKdiyM6Txwf" style="width: 13%; text-align: right" title="Number of options outstanding">1</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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z9f0fokyuNgd" style="width: 13%; text-align: right" title="Number of options exercisable">1</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zKfi9PGq6crc" style="width: 13%; text-align: right" title="Weighted Average Exercise Price">138,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zmiOotkvnnC5" title="Expiry date">13-Apr-27</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zHaSMm0gVqr3" title="Remaining contractual life (years)">0.79</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zvjz99Y9upAc" style="font-weight: bold; text-align: right" title="Number of options outstanding">1</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zZfsfrQXbJXe" style="font-weight: bold; text-align: right" title="Number of options exercisable">1</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRfdAAXM7LN5" style="font-weight: bold; text-align: right" title="Weighted Average Exercise Price">138,600</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zP9Oy4ia6K75" title="Remaining contractual life (years)">0.79</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

138600

2027-04-13

P0Y9M14D

138600

P0Y9M14D

<p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zAynMTxqiAUa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Restricted Share Units issued as part of the stock option plan which are outstanding as of June 30, 2026 are as follows: Schedule of restricted share units issued as part of stock option plan <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of RSU’s outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of RSU’s exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Issue Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: center">9-Mar-22</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--NineMarchTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z3RYYk293YF3" style="width: 14%; text-align: right" title="Number of options outstanding">4</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_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--NineMarchTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zINiVydD4Lbe" style="width: 14%; text-align: right" title="Number of options exercisable">4</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsWeightedAverageIssuePrice_iI_c20260630__us-gaap--AwardDateAxis__custom--NineMarchTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zxEq1O3muqxd" style="width: 14%; text-align: right" title="Weighted Average Issue Price">519,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">13-Apr-22</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z8By80JxA5L7" style="text-align: right" title="Number of options outstanding">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zateSmvNwfb3" style="text-align: right" title="Number of options exercisable">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsWeightedAverageIssuePrice_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirteenAprilTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z3DgVfqpOhy3" style="text-align: right" title="Weighted Average Issue Price">554,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </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><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="font-weight: bold; text-align: justify; padding-bottom: 1pt">RSU, June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zx9ir0HWJF67" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's outstanding">6</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zLEkbMY2NUka" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's exercisable">6</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsWeightedAverageIssuePrice_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zj9XcsAjRX8i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Weighted Average Issue Price">530,880</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

4 519120

2 554400

6 530880 Agents’ options issued and outstanding as of June 30, 2026 are as follows: Schedule of options issued and outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Remaining contractual life (years)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center">11-Jan-22</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_z1KHfR7nHBO" style="width: 13%; text-align: right" title="Number of options outstanding">1</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_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zC2Mt4DVkNpf" style="width: 13%; text-align: right" title="Number of options exercisable">1</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zr3vzLDuy1l3" style="width: 13%; text-align: right" title="Weighted Average Exercise Price">1,275,120</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 15%; text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20260101__20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zo6GIHJIHruf" title="Expiry date">11-Jan-27</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zxpeXoZseHYe" title="Remaining contractual life (years)">0.53</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">31-Oct-23</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zt41yY1Fdf98" style="text-align: right" title="Number of options outstanding">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zd9D3Fgwxk8g" style="text-align: right" title="Number of options exercisable">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zdeeuQYGkOve" style="text-align: right" title="Weighted Average Exercise Price">3,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zjdDZYfcE6I4" title="Expiry date">31-Oct-28</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwoThousandAndTwentyTwoMember__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zfqJaCwyRLQ5" title="Remaining contractual life (years)">2.34</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total Agent options at June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zuXW5gyYuMv6" style="font-weight: bold; text-align: right" title="Number of options outstanding">25</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zhFt3yCndMV7" style="font-weight: bold; text-align: right" title="Number of options exercisable">25</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zy8A0mGTUYvj" style="font-weight: bold; text-align: right" title="Weighted Average Exercise Price">54,464</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__custom--AgentsOptionsMember_zgNfBHoMgUV3" title="Remaining contractual life (years)">2.27</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

1275120

2027-01-11

P0Y6M10D

3604

2028-10-31

P2Y4M2D

54464

P2Y3M7D

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">13.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Common Stock Warrant</td></tr> </table> The Group accounts for common stock warrants as equity instruments in accordance with ASC 815-40, Contracts in Entity’s Own Equity. The warrants are (i) indexed to the Group’s own stock and (ii) meet the criteria for equity classification, as the Group maintains the ability to settle the warrants in shares and no cash-settlement triggers exist that are outside the Group’s control. Accordingly, these warrants are recorded in additional paid-in capital at their relative fair value on the date of issuance and are not subject to subsequent remeasurement. In connection with the Merger on October 3, 2025, the Group issued an aggregate value of $5,600,000 pre-funded common stock purchase option to BSD Capital Ltd which are subject to a one-year lock-up period from the date of issuance with an exercise price of $0.0001 per share. The Option has a term of seven years and expires on <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20251003__20251003__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zbfCULW9RYk6" title="Warrants expires date">October 3, 2032. The number of pre-funded warrants outstanding fluctuates directly with the stock price to guarantee an aggregate value of $5,600,000. At the close of business on June 30, 2026, the Group’s share price was $0.71 resulting in 7,887,324 pre-funded warrants outstanding which is an increase of 4,451,941 pre-funded warrants over the 3,435,383 pre-funded warrants outstanding at December 31, 2025. The balance of the warrants are as follow: Schedule of common stock warrant <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4BE_us-gaap--ClassOfWarrantOrRightAxis_custom--WarrantsMember_us-gaap--AwardDateAxis_custom--ElevenJanuaryTwentyTwoMember_zcmlGKACYx3g" style="font-weight: bold; text-align: center">Amount</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4BD_us-gaap--ClassOfWarrantOrRightAxis_custom--PrefundedWarrantsMember_us-gaap--AwardDateAxis_custom--ThirtyOneOctoberTwentyThreeMember_zMBM1WGMYyXi" style="font-weight: bold; text-align: center">Amount</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4B3_us-gaap--ClassOfWarrantOrRightAxis_custom--PrefundedWarrantsMember_us-gaap--AwardDateAxis_custom--ThreeOctoberTwentyFiveMember_zYId3dnbDEB4" style="font-weight: bold; text-align: center">Amount</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4BE_z1GnM8Tn48m5" style="font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Pre-funded warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Pre-funded warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">11-Jan-22</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">31-Oct-23</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">3-Oct-25</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_433_c20250101__20251231_eus-gaap--WarrantsAndRightsOutstanding_iS_zctwqZvDnli1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, December 31, 2024</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zLH373ADZ6hi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zFLfljmrSEyk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zoQoNeVGe3O3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231_z8RHps6VcRjl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--StockIssuedDuringPeriodValueWarrantArisingFromAcquisition_z9sgdPEf9hU5" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Warrant arising from acquisition of Siyata PTT</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zpgVZdZhonOd" style="width: 5%; text-align: right" title="Balance, Warrants">80</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</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_98E_ecustom--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zXxzLW0hTwv2" style="width: 5%; text-align: right" title="Balance, Warrants">56</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zTdT9kW4oTz5" style="width: 5%; text-align: right" title="Balance, Warrants">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</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_ecustom--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231_zsr2JNVClxK1" style="width: 5%; text-align: right" title="Warrant arising from acquisition of Siyata PTT, share units">136</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--StockIssuedDuringPeriodValueWarrantsIssued_zhDnCpUUiJJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuance of warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zTDSMZZiJevd" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</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_987_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_z8F1fSM2ZCvb" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_z3RNiUVODL3e" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">3,435,583</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</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_986_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231_zsYuU2gBO3M2" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, units">3,435,583</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iS_zLWVozBcIU11" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zCTwKJiTx0ec" style="text-align: right" title="Balance, warrants units">80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_z8ioXYzxiLN1" style="text-align: right" title="Balance, warrants units">56</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zQ6At9caV04l" style="text-align: right" title="Balance, warrants units">3,435,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630_zEKKa3gUbZZg" style="text-align: right" title="Balance, warrants units">3,435,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iS_zpHtoLXxg4k5" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, warrant amount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zqVzTUY8JXAf" style="text-align: right" title="Balance, warrants units">80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_z3mlXB7GUva9" style="text-align: right" title="Balance, warrants units">56</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_z4IxJ42OJf9k" style="text-align: right" title="Balance, warrants units">3,435,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630_zBD0XLzXjava" style="text-align: right" title="Balance, warrants units">3,435,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--StockIssuedDuringPeriodValueWarrantsIssued_zcVieJG9an25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuance of warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zwdcZ66gSrUb" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</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_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zpbumoBeaEIh" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zCsOaYC5ThJ" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">4,451,941</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</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_98C_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630_zST3mD5Bca83" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, share units">4,451,941</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iE_z2AQcRPx4Llj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_z2vjYwLCduo3" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">80</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</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_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_znHNpIk8Msai" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">56</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zMkIvywDBio4" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,324</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</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_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630_zZu9NinPYqcf" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,460</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,100</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iE_z9DLcOks9bri" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, warrant amount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zDSwkpH7gP36" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">80</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</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--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zefdh2k0kYD3" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">56</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zPqd5RymIidj" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,324</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</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_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630_zHn5wMP5IVP7" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,460</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">5,600,100</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

5600000

0.0001

P7Y

2032-10-03

5600000

0.71

7887324

4451941

3435383

The balance of the warrants are as follow: Schedule of common stock warrant <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4BE_us-gaap--ClassOfWarrantOrRightAxis_custom--WarrantsMember_us-gaap--AwardDateAxis_custom--ElevenJanuaryTwentyTwoMember_zcmlGKACYx3g" style="font-weight: bold; text-align: center">Amount</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4BD_us-gaap--ClassOfWarrantOrRightAxis_custom--PrefundedWarrantsMember_us-gaap--AwardDateAxis_custom--ThirtyOneOctoberTwentyThreeMember_zMBM1WGMYyXi" style="font-weight: bold; text-align: center">Amount</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4B3_us-gaap--ClassOfWarrantOrRightAxis_custom--PrefundedWarrantsMember_us-gaap--AwardDateAxis_custom--ThreeOctoberTwentyFiveMember_zYId3dnbDEB4" style="font-weight: bold; text-align: center">Amount</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">#of units</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_4BE_z1GnM8Tn48m5" style="font-weight: bold; text-align: center">Amount</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Pre-funded warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Pre-funded warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">11-Jan-22</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">31-Oct-23</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">3-Oct-25</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">#of units</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_433_c20250101__20251231_eus-gaap--WarrantsAndRightsOutstanding_iS_zctwqZvDnli1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, December 31, 2024</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zLH373ADZ6hi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zFLfljmrSEyk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zoQoNeVGe3O3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20250101__20251231_z8RHps6VcRjl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, Warrants">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--StockIssuedDuringPeriodValueWarrantArisingFromAcquisition_z9sgdPEf9hU5" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Warrant arising from acquisition of Siyata PTT</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zpgVZdZhonOd" style="width: 5%; text-align: right" title="Balance, Warrants">80</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zXxzLW0hTwv2" style="width: 5%; text-align: right" title="Balance, Warrants">56</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">100</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--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zTdT9kW4oTz5" style="width: 5%; text-align: right" title="Balance, Warrants">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--StockIssuedDuringPeriodSharesWarrantArisingFromAcquisition_pid_c20250101__20251231_zsr2JNVClxK1" style="width: 5%; text-align: right" title="Warrant arising from acquisition of Siyata PTT, share units">136</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--StockIssuedDuringPeriodValueWarrantsIssued_zhDnCpUUiJJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuance of warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zTDSMZZiJevd" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_z8F1fSM2ZCvb" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</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_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_z3RNiUVODL3e" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">3,435,583</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20250101__20251231_zsYuU2gBO3M2" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, units">3,435,583</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iS_zLWVozBcIU11" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zCTwKJiTx0ec" style="text-align: right" title="Balance, warrants units">80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_z8ioXYzxiLN1" style="text-align: right" title="Balance, warrants units">56</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zQ6At9caV04l" style="text-align: right" title="Balance, warrants units">3,435,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630_zEKKa3gUbZZg" style="text-align: right" title="Balance, warrants units">3,435,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iS_zpHtoLXxg4k5" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Balance, warrant amount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zqVzTUY8JXAf" style="text-align: right" title="Balance, warrants units">80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_z3mlXB7GUva9" style="text-align: right" title="Balance, warrants units">56</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_z4IxJ42OJf9k" style="text-align: right" title="Balance, warrants units">3,435,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pid_c20260101__20260630_zBD0XLzXjava" style="text-align: right" title="Balance, warrants units">3,435,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,600,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--StockIssuedDuringPeriodValueWarrantsIssued_zcVieJG9an25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuance of warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zwdcZ66gSrUb" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zpbumoBeaEIh" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</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_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zCsOaYC5ThJ" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, Warrants">4,451,941</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--StockIssuedDuringPeriodSharesIssuanceOfWarrants_pid_c20260101__20260630_zST3mD5Bca83" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of warrants, share units">4,451,941</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iE_z2AQcRPx4Llj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_z2vjYwLCduo3" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">80</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_znHNpIk8Msai" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">56</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">100</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--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zMkIvywDBio4" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,324</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630_zZu9NinPYqcf" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,100</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630_eus-gaap--WarrantsAndRightsOutstanding_iE_z9DLcOks9bri" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, warrant amount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--WarrantsMember__us-gaap--AwardDateAxis__custom--ElevenJanuaryTwentyTwoMember_zDSwkpH7gP36" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">80</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThirtyOneOctoberTwentyThreeMember_zefdh2k0kYD3" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">56</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">100</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_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember__us-gaap--AwardDateAxis__custom--ThreeOctoberTwentyFiveMember_zPqd5RymIidj" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,324</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pid_c20260101__20260630_zHn5wMP5IVP7" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, warrants units">7,887,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,600,100</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

80 56 100 136 100 3435583 5600000 3435583 5600000

100

3435583

5600000

3435719

5600100

100

3435583

5600000

3435719

5600100

4451941 4451941

100

7887324

5600000

7887460

5600100

100

7887324

5600000

7887460

5600100

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">14.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Acquisition of Siyata Mobile</td></tr> </table> The total consideration transferred for accounting purposes was determined based on the fair value of the equity interests that Core Gaming would have been required to issue to the former shareholders of Siyata Mobile to provide them with the same percentage ownership interest in the combined entity that they received as a result of the merger. The fair value of Core Gaming’s outstanding equity interests immediately before the merger was $160,000,000, representing an 84.46% ownership interest in the combined entity post-merger. Consequently, the total fair value of the combined entity’s equity was derived as approximately $189,448,487. The implied fair value of the deemed consideration attributable to the former shareholders of Siyata Mobile was calculated based on the remaining 15.54% ownership interest, amounting to $29,448,487. Goodwill arising from the transaction was calculated as the excess of the deemed consideration over the fair value of Siyata Mobile’s identifiable net assets acquired. As of the acquisition date, the fair value of Siyata Mobile’s net assets was $15,438,987. Accordingly, goodwill of $14,009,500 was recognized. <p id="xdx_893_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zXSYA8kMZEx7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following summarizes the identified assets acquired and liabilities assumed pursuant to the accounting acquiree as of October 3, 2025: Schedule of identified assets acquired and liabilities assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20251003_ztHUNkD7Hekf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzcQT_z0QQbC0svWdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,510,499</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzcQT_zM8hbntZVj7e" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Trade and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,744,789</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzcQT_zbNRFcjPHRrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,878</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzcQT_zLBEbPR2pov" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,523,487</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsAdvanceToSuppliers_iI_maBCRIAzcQT_zebK132O0HY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Advance to suppliers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">329,260</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCurrentLongTermReceivable_iI_maBCRIAzcQT_zm3zoDJPKbqb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Long term receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,414</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_maBCRIAzcQT_zxl9SzgrfwOa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">448,883</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_maBCRIAzcQT_zG9dUb47afr" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,484</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_maBCRIAzcQT_zoOlYEBET90d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Intangible Assets</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">10,067,545</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzcQT_maBCRIAzct0_zhSs9t4HnbYb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total assets</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">20,208,239</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iI_maBCRIAzBb1_z9OIFzaw94m4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Loans to financial institutions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,642,477</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_maBCRIAzBb1_zle0JUkU7Tkb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts payable and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,616,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalCurrentLeaseObligation_iI_maBCRIAzBb1_zKzLV0zfsMzl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Lease obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">381,178</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_iI_maBCRIAzBb1_zCGHEMyx8pEc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Warrant and preferred share liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation_iI_maBCRIAzBb1_zHLj9bW5XE5l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Long term lease liability</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">129,247</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iTI_mtBCRIAzBb1_msBCRIAzct0_ztVhp1JGBgA2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total liability</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">4,769,252</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_mtBCRIAzct0_z1vQC2IA8p3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Net assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,438,987</td><td style="text-align: left"> </td></tr> </table>

The fair value of Core Gaming’s outstanding equity interests immediately before the merger was $160,000,000, representing an 84.46% ownership interest in the combined entity post-merger. Consequently, the total fair value of the combined entity’s equity was derived as approximately $189,448,487. The implied fair value of the deemed consideration attributable to the former shareholders of Siyata Mobile was calculated based on the remaining 15.54% ownership interest, amounting to $29,448,487.

189448487

15438987

14009500

<p id="xdx_893_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zXSYA8kMZEx7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following summarizes the identified assets acquired and liabilities assumed pursuant to the accounting acquiree as of October 3, 2025: Schedule of identified assets acquired and liabilities assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20251003_ztHUNkD7Hekf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzcQT_z0QQbC0svWdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,510,499</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_maBCRIAzcQT_zM8hbntZVj7e" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Trade and other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,744,789</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzcQT_zbNRFcjPHRrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,878</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_maBCRIAzcQT_zLBEbPR2pov" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,523,487</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsAdvanceToSuppliers_iI_maBCRIAzcQT_zebK132O0HY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Advance to suppliers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">329,260</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCurrentLongTermReceivable_iI_maBCRIAzcQT_zm3zoDJPKbqb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Long term receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,414</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_maBCRIAzcQT_zxl9SzgrfwOa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Right of use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">448,883</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_maBCRIAzcQT_zG9dUb47afr" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,484</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_maBCRIAzcQT_zoOlYEBET90d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Intangible Assets</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">10,067,545</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzcQT_maBCRIAzct0_zhSs9t4HnbYb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total assets</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">20,208,239</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iI_maBCRIAzBb1_z9OIFzaw94m4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Loans to financial institutions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,642,477</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_maBCRIAzBb1_zle0JUkU7Tkb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts payable and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,616,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalCurrentLeaseObligation_iI_maBCRIAzBb1_zKzLV0zfsMzl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Lease obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">381,178</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_iI_maBCRIAzBb1_zCGHEMyx8pEc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Warrant and preferred share liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation_iI_maBCRIAzBb1_zHLj9bW5XE5l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Long term lease liability</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">129,247</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iTI_mtBCRIAzBb1_msBCRIAzct0_ztVhp1JGBgA2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Total liability</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">4,769,252</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_mtBCRIAzct0_z1vQC2IA8p3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Net assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,438,987</td><td style="text-align: left"> </td></tr> </table>

3510499

2744789

270878

2523487

329260 170414

448883

142484

10067545

20208239

1642477

2616250

381178

100

129247

4769252

15438987

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">15.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Certain Risks and Concentration</td></tr> </table> Credit risk Financial instruments that potentially subject the Group to significant concentrations of credit risk consist primarily of cash held in banks. The cash balance in each financial institution in the United States is insured by the FDIC up to $250,000. As of June 30, 2026, a cash balance of $3,806,609 was maintained at a financial institution in United States, none of which was subject to credit risk. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 (approximately US$64,000) if the bank with which an individual/company holds its eligible deposit fails. As of June 30, 2026, a cash balance of $8,228,781 was maintained at a financial institution in Hong Kong, of which approximately $ 7,912,367was subject to credit risk. Management believes that the financial institution is of high credit quality and continually monitors its credit worthiness. Customer concentration risk For the six months ended June 30, 2026, two customers accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zB8FRZvKdFyf" title="Concentration risk, percentage">59.0% and <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zLfsh774gX1k" title="Concentration risk, percentage">19.4% of the Group’s total revenues. For the six months ended June 30, 2025, two customers accounted for <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zB4n6XOUSeU9" title="Concentration risk, percentage">23.0% and <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_ztkhyBv4qKdj" title="Concentration risk, percentage">18.8% of the Group’s total revenues. As of June 30, 2026, two customers accounted for <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zmkNBmrPFEDb" title="Concentration risk, percentage">51.3% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zxFa8eH7kZU9" title="Concentration risk, percentage">31.4% of the Group’s total accounts receivable. As of December 31, 2025, six customers accounted for <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_z5IxQ7zPqxBi" title="Concentration risk, percentage">18.7%,<span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zqArf82U6l4g" title="Concentration risk, percentage">14.4%,<span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zaAXWPxuEMI2" title="Concentration risk, percentage">13.7%,<span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFourMember_zUSMQyRxwlqd" title="Concentration risk, percentage">12.7%,<span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFiveMember_zafpYCWqlnqf" title="Concentration risk, percentage">10.7%, and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerSixMember_z7lEMGHy0YZ3" title="Concentration risk, percentage">10.1% of the Group’s total accounts receivable. Vendor concentration risk For the six months ended June 30, 2026, three vendors accounted for <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zMB7W4TA8tgf" title="Concentration risk, percentage">50.7%,<span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_zorxGEPyGGnf" title="Concentration risk, percentage">23.6%, and <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorThreeMember_zzdkPVUgoYL5" title="Concentration risk, percentage">17.8% of the Group’s total purchases. For the six months ended June 30, 2025, two vendors accounted for <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zcBMDJRYFIu6" title="Concentration risk, percentage">35.1% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20250630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_zwdgVweJQywi" title="Concentration risk, percentage">26.9% of the Group’s total purchases. As of June 30, 2026, three vendors accounted for <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_ztC5RwbKICSg" title="Concentration risk, percentage">47.6%,<span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_zTUY5yNb9s5f" title="Concentration risk, percentage">23.4% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20260101__20260630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorThreeMember_zlVbFofyCql2" title="Concentration risk, percentage">15.0% of the Group’s total accounts payable. As of December 31, 2025, four vendors accounted for <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zagnG0AkYir3" title="Concentration risk, percentage">20.9%,<span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_zeCuEJGbfgcb" title="Concentration risk, percentage">20.1%, <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorThreeMember_zriGR5NnWprh" title="Concentration risk, percentage">14.3%, <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorFourMember_z7GEyiikwJZ2" title="Concentration risk, percentage">12.9% of the Group’s total accounts payable.

250000

3806609

500000 64000

8228781

7912367

0.590

0.194

0.230

0.188

0.513

0.314

0.187

0.144

0.137

0.127

0.107

0.101

0.507

0.236

0.178

0.351

0.269

0.476

0.234

0.150

0.209

0.201

0.143

0.129

16. Related Party Related Party Schedule of related party transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: justify">Name of related party</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Relationship with the Company</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Siyata PTT et Al</td><td> </td> <td style="text-align: right"><span id="xdx_908_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiyataPTTetAlMember_zcOYY2FJymf2" title="Relationship with the company">A former subsidiary of the Group. Its Chief Executive Officer also serves as a director of the Group.</td></tr> </table> Due to related party Due to related party consisted of the following: Schedule from due to related party <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 style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260630_zNMTs0f3H8xl" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zC3wmpTc28S3" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">US$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">US$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiyataPTTetAlMember_znOxJf10uK99" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Siyata PTT et Al</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">328,300</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherLiabilitiesCurrent_iI_zg54z9sG65Kd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</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">328,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Related Party Schedule of related party transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: justify">Name of related party</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Relationship with the Company</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Siyata PTT et Al</td><td> </td> <td style="text-align: right"><span id="xdx_908_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiyataPTTetAlMember_zcOYY2FJymf2" title="Relationship with the company">A former subsidiary of the Group. Its Chief Executive Officer also serves as a director of the Group.</td></tr> </table>

A former subsidiary of the Group. Its Chief Executive Officer also serves as a director of the Group.

Due to related party consisted of the following: Schedule from due to related party <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 style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260630_zNMTs0f3H8xl" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zC3wmpTc28S3" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">US$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">US$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SiyataPTTetAlMember_znOxJf10uK99" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Siyata PTT et Al</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">328,300</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherLiabilitiesCurrent_iI_zg54z9sG65Kd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</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">328,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

328300

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">17.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Subsequent events</td></tr> </table> The Group has evaluated subsequent events through the date of issuance of the consolidated financial statements, and identified the following subsequent events: On July 31, 2026, the Group issued a press release announcing that on July 31, 2026, the Group received a notification letter from the Listing Qualifications Department of the Nasdaq Stock Market LLC (“Nasdaq”) notifying the Group that it is not in compliance with the minimum bid price requirement for its common shares listed for trading on Nasdaq. On August 11, 2026, the Group entered into a Market Issuance Sales Agreement (the “Sales Agreement”) with D. Boral Capital LLC (“D. Boral”), to sell common shares for an aggregate offering price of up to $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_c20260811__20260811__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SalesAgreementMember__dei--LegalEntityAxis__custom--DBoralCapitalLLCMember_zoaQWOfG4Pq5" title="Aggregate offering price">3,539,021 from time to time, through an “at the market offering” (the “ATM facility”) program under which D. Boral will act as a sales agent or principal.

3539021

Shares are presented on a retroactive basis to reflect the reverse acquisition on October 3, 2025 and reverse stock split on October 7, 2025 Shares are presented on a retroactive basis to reflect the reverse acquisition on October 3, 2025 and reverse stock split on October 7, 2025 The loan was originally advanced when the borrower was a related party of the Group. The borrower ceased to be a related party in August 2024. Accordingly, the outstanding balance was classified as a third-party loan receivable as of December 31, 2025. The balance was fully repaid during the six months ended June 30, 2026.