v3.26.3
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Fair Value Hierarchy our Financial Asset and Liability

The following table sets forth, by level within the fair value hierarchy, our financial asset that was accounted for at fair value on a nonrecurring basis as of March 11, 2026:

 

    Carrying
Value at
March 11,		     Fair Value Measurement at
March 11, 2026		  
    2026     Level 1     Level 2     Level 3  
    (Unaudited)           (Unaudited)        
Long-term investment – Aerkomm Taiwan   $ 21,004,976     $ -     $ -     $ 21,004,976  

 

 

The following tables set forth, by level within the fair value hierarchy, our financial liability that was accounted for at fair value on a recurring basis as of June 30, 2026 and December 31, 2025:

 

    Carrying
Value at
June 30,		     Fair Value Measurement at
June 30, 2026		  
    2026     Level 1     Level 2     Level 3  
    (Unaudited)           (Unaudited)        
SAFE liability   $ 10,130,000     $ -     $ -     $ 10,130,000  

 

    Carrying
Value at
December 31,		     Fair Value Measurement at
December 31, 2025		  
    2025     Level 1     Level 2     Level 3  
                                 
SAFE liability   $ 10,020,000     $ -     $ -     $ 10,020,000  
Schedule of Financial Liability Measured at Fair Value on a Recurring Basis

The following is a reconciliation of the beginning and ending balance of the financial liability measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025:

 

  SAFE
liability		    
Ending balance as of December 31, 2024   $ 5,410,000  
Issuance of SAFE notes     4,000,000  
Change in fair value of contingent consideration for acquisition     610,000  
Ending balance as of December 31, 2025   $ 10,020,000  
Issuance of SAFE notes           -  
Change in fair value     110,000  
Ending balance as of June 30, 2026 (Unaudited)   $ 10,130,000  
Schedule of Revenue

Disaggregated information of revenues by products/services are as follows:

 

    For the Three Months Ended     For the Six Months Ended  
    June 30,     June 30,  
    2026     2025     2026     2025  
    (Unaudited)     (Unaudited)     (Unaudited)     (Unaudited)  
Sales of ground antenna units (1)   $ 28,454     $           -     $ 28,454     $                  -  
Total Revenues   $ 28,454     $ -     $ 28,454     $ -  

 

(1) Revenue recognized at a point in time.

 

Disaggregated information of revenues by regions are as follows:

 

    For the Three Months Ended     For the Six Months Ended  
    June 30,     June 30,  
    2026     2025     2026     2025  
    (Unaudited)     (Unaudited)     (Unaudited)     (Unaudited)  
Japan   $ 28,454     $           -     $ 28,454     $                  -  
Total   $ 28,454     $ -     $ 28,454     $ -