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Additionally, in In October 2026, subsequent to the period covered by these financial statements, the Company formed Agassi Sports Licensing LLC, a wholly-owned subsidiary, to hold merchandise licensing rights. The subsidiaries had no assets, liabilities or operations as of September 30, 2026 (see Note 10). On June 10, 2016, the Company entered into a Transfer Agreement for the sale and transfer of the Company’s <span id="xdx_900_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_uPure_c20160610__20160610__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllAmericanGolfCenterMember_zoCS7eaCVDPj" title="Sale and transfer ownership interest percentage">51% interest in All-American Golf Center, Inc. (“AAGC”), which at the time constituted substantially all of the Company’s assets. On October 18, 2016, the Company completed the closing of the Transfer Agreement pursuant to which the Company transferred the <span id="xdx_904_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_uPure_c20161018__20161018__srt--TitleOfIndividualAxis__custom--RonaldBoretaMember_zPmtDtdR9iNj" title="Sale and transfer ownership interest percentage">51% interest in AAGC to Ronald Boreta, the Chief Executive Officer, President and director of the Company and John Boreta, his brother, who was at the time a member of the Board of Directors of the Company (collectively, the “Boretas”), and also issued to the Boretas 1,000,000 shares of the Company’s common stock, in exchange for the cancellation of promissory notes held by the Boretas and accrued interest totaling $8,864,255. AAGC constituted substantially all of the Company’s assets and following the closing of the Transfer Agreement, the Company had no or nominal operations and no or nominal assets and was therefore considered to be a “Shell Company” as that term is defined in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The Company remained a “Shell Company” until May 31, 2025, when the Company entered into that certain Trademark Acquisition Agreement dated May 31, 2025, discussed in greater detail below under Note 5. In connection with the closing of the Transfer Agreement, AAGC assumed the obligation of the Company to pay Ronald Boreta for deferred salary of $340,000. In addition, AAGC cancelled $4,267,802 in advances previously made by it to the Company to fund its operations. Also in connection with the closing of the Transfer Agreement, entities controlled by the Boretas cancelled $<span id="xdx_904_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20161018__20161018__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EntitiesControlledByBoretasMember_zm0I65euu9Jk" title="Related party transaction">1,286,702 owed to them by the Company. In addition, the Company cancelled $27,615 of amounts due from entities controlled by the Boretas. Also, as a result of the Transfer Agreement, on October 18, 2016, the Company derecognized the assets and liabilities of AAGC. The sale and transfer of the Company’s <span id="xdx_900_eus-gaap--SaleOfStockPercentageOfOwnershipBeforeTransaction_pid_dp_uPure_c20260101__20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllAmericanGolfCenterMember_ziOwkVkHXn5b" title="Sale and transfer ownership interest percentage">51% interest in AAGC to the controlling shareholders of the Company is a common control transaction and recorded at book value. Any difference between the proceeds received by the Company and the book value of assets and liabilities of AAGC, cancellation of promissory notes and accrued interest, assumption of deferred salary, cancellation of amounts due to and due from entities controlled by the Boretas is recognized as a capital transaction with no gain or loss recorded. b. BASIS OF PRESENTATION The unaudited condensed interim financial statements included herein, presented in accordance with United States Generally Accepted Accounting Principles (GAAP) and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these unaudited condensed interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2025 and notes thereto included in the Company’s Annual Report on Form 10-K. The Company follows the same accounting policies in the preparation of interim reports. Results of operations for interim periods may not be indicative of annual results. c. BUSINESS ACTIVITIES At this time, the Company’s plan is to create and manage unique content, building sports communities around entertainment, media, wellness, education, commerce, and charitable efforts, with the goal of becoming a leading media and entertainment company in the world of racket sports.

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NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. USE OF ESTIMATES The preparation of these financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amount of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include, but are not limited to, the determination of the provision for income taxes, the fair value of warrants, and the fair value of stock-based compensation. The Company bases the estimates on historical experience and on various other assumptions that are believed to be reasonable. Actual results could differ from those estimates. b. CASH AND CASH EQUIVALENTS The Company considers all highly liquid instruments with an original maturity of three months or less at the date of purchase to be cash equivalents. c. CASH DEPOSITS The Company had no time deposits as of September 30, 2026. Time deposits of $400,000 as of December 31, 2025 had original maturities of greater than three months and were classified within “Prepaid expenses and other current assets” on the balance sheet. Time deposits are recorded at cost, which approximates fair value due to their short-term maturities. The Company monitors the creditworthiness of the financial institutions with which time deposits are placed and does not believe it is exposed to significant credit risk. The Company has not experienced any losses related to these instruments during the periods presented. d. PROPERTY AND EQUIPMENT, NET Property and equipment are stated at cost less accumulated depreciation and amortization. Property and equipment consist of computer equipment and buildings. Depreciation expense is recognized using the straight-line method over the estimated useful lives of the assets, which are five years for computer and equipment. Buildings will be depreciated over their estimated useful lives, as determined by management, once placed in service. Depreciation commences when an asset is placed in service. As of September 30, 2026, depreciation expense had been recognized on the buildings of $<span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zTw3umAgL34a" title="Property and equipment, gross before depreciation">32,500. When assets are retired or otherwise disposed of, the cost, accumulated depreciation and amortization are removed from the accounts and any resulting gain or loss is reflected in the statements of operations in the period realized. Maintenance and repairs that do not enhance or extend the asset’s useful life are charged to operating expenses as incurred. The following is a summary of property and equipment as of: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260930_zt8b6knZzQzg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_znYegirMRyWi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zqCQp0xWSun5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">29,147</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">10,050</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z8aT4xFcdQa8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Buildings</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">32,500</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_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_z58TctIFf878" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_zikMZl13LPXc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zto488wdkN13" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</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">(5,557</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">(2,280</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentNet_iI_zae0imFtq2F4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</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">56,090</td><td style="padding-bottom: 2.5pt; text-align: left"> </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">7,770</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense was $1,398 and $507 for the three months ended September 30, 2026 and 2025, respectively. Depreciation expense was $3,277 and $1,503 for the nine months ended September 30, 2026 and 2025, respectively. e. INTANGIBLE ASSETS Intangible assets are amortized over the respective estimated lives on a straight-line basis, unless the lives are determined to be indefinite and reviewed for impairment whenever events or other changes in circumstances indicate that the carrying amount may not be recoverable. Impairment testing compares carrying values to fair values and, when appropriate, the carrying value of these assets is reduced to fair value. Impairment charges, if any, are recorded in the period in which the impairment is detected. As of September 30, 2026, intangible assets consist of the trademark acquired from Patrick J. Rolfes and Ted Angelo (the “Sellers”), the owners of the trademark for “World Series of Pickleball” (the “Trademark”). Pursuant to the Trademark Acquisition Agreement, we acquired all rights to, and ownership of, the Trademark, in consideration for $25,000 in cash and warrants to purchase 50,000 shares of the Company’s common stock with a fair value of $283,287 (see Notes 5 and 7). In June 2026, the Company also capitalized a licensed right of $1,743,829, representing the fair value of warrants granted to Darren Cahill as consideration under a name and likeness license agreement (see Note 5). In June 2026, the Company also recorded a licensed right - related party of $<span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z37ox6qdBqcb" title="Licensed right - related party">250,000, representing consideration accrued under a name and likeness license agreement with a related party (see Notes 5 and 8). The Trademark and the licensed rights are each amortized over an estimated useful life of 15 years. The following is a summary of intangible assets, net as of: SCHEDULE OF SUMMARY OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260930_zHhhqUOyDjY5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zvw9MyKusSp8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z538R3ymoph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 60%">Trademark</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">308,287</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">308,287</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zLTnnwtl84O6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Licensed rights</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,743,829</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_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4D94k2v3BDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Licensed right - related party</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">250,000</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 style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maIANEGzyHr_zFWgEP8DZZn2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,302,116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,287</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msIANEGzyHr_z0tS4XFK8Gx6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">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">(68,938</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">(11,989</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtIANEGzyHr_zII0jRJQZkFf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Intangible asset, net</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">2,233,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </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">296,298</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense was $38,369 and $5,138 for the three months ended September 30, 2026 and 2025, respectively. Amortization expense was $56,949 and $6,851 for the nine months ended September 30, 2026 and 2025, respectively. The carrying value of the related asset remaining for amortization as of September 30, 2026, was $2,233,178 (see Note 5). f. SOFTWARE DEVELOPMENT IN PROGRESS The Company capitalizes costs incurred to develop software for internal use in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 350-40, Intangibles—Goodwill and Other—Internal-Use Software. Costs incurred during the application development stage are capitalized, while costs incurred during the preliminary project stage and the post-implementation stage, including training and maintenance costs, are expensed as incurred. Capitalized software development costs will be amortized on a straight-line basis over the estimated useful life of the software, beginning when the software is substantially complete and ready for its intended use. The application development stage of the Company’s digital platform began on November 1, 2025, following the execution of SoW 1 and the Commitment Agreement with the IBM Parties on October 31, 2025 (see Note 9), and the related costs were capitalized during the three months ended June 30, 2026. As of September 30, 2026, the software remained in development and had not been placed in service, and accordingly no amortization was recorded. Software development in progress was $2,294,039 as of September 30, 2026 ($0 as of December 31, 2025), of which $1,126,491 was included in accounts payable and accrued expenses as of September 30, 2026. Technology-related costs that do not qualify for capitalization are expensed as incurred and included in research and development expenses. Software development in progress includes $200,000 of costs incurred under SoW 1 (see Note 9) in November and December 2025, that were expensed in the year ended December 31, 2025 and capitalized during the three months ended June 30, 2026 as an out-of-period correction, which reduced operating expenses for the nine months ended September 30, 2026. Management concluded that the correction is not material to the financial statements for the year ended December 31, 2025 or the nine months ended September 30, 2026. g. IMPAIRMENT OF LONG-LIVED ASSETS The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. The Company did not record any impairment losses on its long-lived assets during the three and nine months ended September 30, 2026. h. INCOME TAXES The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement and tax bases of assets and liabilities, measured using enacted tax rates in effect for the years in which those differences are expected to reverse. A valuation allowance is established against deferred tax assets when the Company believes it is more likely than not that such assets will not be realized. The Company recognizes the benefit of an uncertain tax position only if it is more likely than not that the position would be sustained upon examination based on its technical merits. For the three and nine months ended September 30, 2026 and 2025, the Company recorded no provision for or benefit from income taxes. Under the estimated annual effective tax rate method of ASC 740-270, the Company’s effective rate is 0%, as compared to the U.S. federal statutory rate of 21%, because the Company maintains a full valuation allowance against its net deferred tax assets, including net operating loss carryforwards, in light of its history of recurring losses. Utilization of those carryforwards may be subject to annual limitation under Section 382 of the Internal Revenue Code as a result of ownership changes, including in connection with the February 2026 exercise of warrants and the Company’s 2026 private placements. The Company has not completed a formal Section 382 analysis; any such limitation would not currently impact the condensed financial statements because the related deferred tax assets are fully reserved. i. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company adopted ASC 820 “Fair Value Measurement” related to fair value measurement at inception. The standard defines fair value, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The standard applies under other accounting pronouncements that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. The standard clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the standard established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <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: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1: Observable inputs such as quoted prices in active markets;</td></tr> </table> <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: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> </table> <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: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</td></tr> </table> At September 30, 2026, and December 31, 2025, the carrying amount of accounts payable and accrued liabilities approximate fair value because of the short maturity of these instruments. j. EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share exclude any dilutive effects of options, warrants, and convertible securities. Basic earnings per share are computed using the weighted average number of shares of common stock outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. The following potentially dilutive securities were excluded from the computation of diluted loss per share because their effect would have been antidilutive: <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zgkYbw9OMB8i" title="Antidilutive securities excluded from computation of earnings per share, amount">3,527,376 warrants, <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zG5mBE2I7dJ5" title="Antidilutive securities excluded from computation of earnings per share, amount">500,000 restricted stock units, and <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zT4IsY7lgMpc" title="Antidilutive securities excluded from computation of earnings per share, amount">10,000 restricted stock awards, totaling <span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930_zVo4VzN1kM5a" title="Antidilutive securities excluded from computation of earnings per share, amount">4,037,376, as of September 30, 2026. Shares issuable upon conversion of the $1,000,000 Investments AKA Convertible Note (see Note 6) were also excluded, because conversion was contingent on the Company’s next equity financing of at least $3,000,000 and the number of shares was not determinable as of September 30, 2026. As of September 30, 2025, <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_ze6B3bVmGCs4" title="Antidilutive securities excluded from computation of earnings per share, amount">3,925,000 warrants were excluded from the computation of diluted loss per share because their effect would have been antidilutive. Loss per share is computed by dividing net loss attributable to common stockholders, which reflects the net loss adjusted for the deemed dividend on warrants issued to stockholders in consideration for lock-up agreements (see Note 7), by the weighted average number of common shares outstanding during the period. The weighted-average number of common shares used in the calculation of basic loss per share was 13,083,944 and 9,785,056 for the three months ended September 30, 2026, and 2025, respectively. The weighted-average number of common shares used in the calculation of basic loss per share was 12,474,195 and 9,785,056 for the nine months ended September 30, 2026, and 2025, respectively. k. RELATED PARTIES Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. l. STOCK-BASED COMPENSATION The Company accounts for stock-based compensation to employees and non-employees in accordance with FASB ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of services received in exchange for an award of equity instruments, including stock options, based on the grant date fair value of the award and to recognize it as compensation expense over the period the grantee is required to provide service in exchange for the award, usually the vesting period. Following its adoption of ASU 2018-07, “Improvements to Nonemployee Share-Based Payment Accounting”, the Company measures awards granted to non-employees in exchange for goods or services at the grant-date fair value of the equity instruments the Company is obligated to issue, and equity-classified non-employee awards are not remeasured after the grant date. For non-employee awards containing a performance condition, compensation cost is recognized when achievement of the performance condition is probable; for awards subject only to service conditions, compensation cost is recognized over the requisite service (vesting) period. The Company has elected, as permitted by ASC 718-10-35-3, to account for forfeitures as they occur; previously recognized compensation cost for an unvested award is reversed in the period the award is forfeited, including upon termination of a grantee’s service. The Company estimates the fair value of stock options and warrants granted as compensation using the Black-Scholes option-pricing model, which requires assumptions for the expected volatility of the Company’s common stock, the risk-free interest rate, the expected term of the award and expected dividends. The fair value of restricted stock awards and restricted stock units is measured by reference to the quoted market price of the Company’s common stock on the grant date. m. WARRANTS The Company accounts for warrants issued to non-employees, investors and other counterparties as equity-classified instruments when the warrants are indexed to the Company’s own stock and satisfy the conditions for equity classification in ASC 815-40, “Derivatives and Hedging—Contracts in Entity’s Own Equity”. The Company has evaluated the terms of its outstanding warrants and concluded that they meet the requirements for equity classification: cashless (net share) exercise provisions, where present, are settled solely in shares of common stock; beneficial ownership limitations of 4.999% (which a holder may increase to 9.999% upon at least 61 days’ prior written notice to the Company) limit the timing of certain exercises but do not create an obligation for the Company to settle in cash; and the registration rights granted to certain holders do not require net cash settlement, as the Company is permitted to deliver unregistered shares upon exercise. Accordingly, the warrants are recorded within stockholders’ equity at issuance and are not subsequently remeasured. n. CONVERTIBLE NOTES The Company accounts for convertible notes in accordance with ASC 470-20, “Debt—Debt with Conversion and Other Options”, as amended by ASU 2020-06. Convertible notes that do not contain embedded features requiring bifurcation under ASC 815 are accounted for as a single liability measured at amortized cost, with no portion of the proceeds separately allocated to the conversion feature. When a note is converted in accordance with its original terms, the carrying amount of the note, including accrued but unpaid interest, is credited to common stock and additional paid-in capital and no gain or loss is recognized. o. REGISTRATION PAYMENT ARRANGEMENTS The Company accounts for registration payment arrangements in accordance with ASC 825-20, “Financial Instruments—Registration Payment Arrangements”. A contingent obligation to make future payments or otherwise transfer consideration under a registration payment arrangement is recognized as a liability when the transfer of consideration is probable and the amount can be reasonably estimated. No liability under registration payment arrangements was recognized at September 30, 2026, or December 31, 2025. p. SEGMENT INFORMATION In accordance with ASC 280, Segment Reporting (“ASC 280”), we identify our operating segments according to how our business activities are managed and evaluated. ASC 280 establishes standards for companies to report financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), which is Ronald S. Boreta, its President and CEO, in deciding how to allocate resources and assess performance. q. RECENT ACCOUNTING PRONOUNCEMENTS In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which requires enhanced disclosures about significant segment expenses and other segment items regularly provided to the chief operating decision maker, and requires that entities with a single reportable segment provide all of the disclosures required by ASC 280, as amended. The guidance is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. The Company has adopted ASU 2023-07, and the disclosures required by the standard, including the identification of the CODM and the measures of segment profit or loss regularly reviewed by the CODM, are reflected in Note 3 – Segment Reporting. The adoption of ASU 2023-07 affected disclosures only and did not have a material impact on the Company’s financial position or results of operations. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” which is intended to enhance the transparency and decision usefulness of income tax disclosures. The guidance addresses investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. The guidance is effective for annual periods beginning after December 15, 2024. The Company adopted ASU 2023-09 on January 1, 2025. The adoption of ASU 2023-09 has not had a material impact on the Company’s financial statements and disclosures. 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”, which requires disclosure, in the notes to the financial statements, of specified categories of expenses, including employee compensation, depreciation and intangible asset amortization, included in each relevant expense caption presented on the face of the income statement. The guidance is effective for annual reporting periods beginning after December 15, 2026, and for interim reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the effect of ASU 2024-03 on its disclosures, including the disaggregation of the expenses presented within its general and administrative expenses caption. In November 2024, the FASB issued ASU 2024-04, “Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments”, which clarifies the requirements for determining whether certain settlements of convertible debt instruments, including settlements made under terms that have been changed to induce conversion, should be accounted for as an induced conversion. The guidance is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual periods. The Company adopted ASU 2024-04 on January 1, 2026, on a prospective basis. The Company will apply the guidance in accounting for the October 2026 amendment and conversion of the Investments AKA Convertible Note (see Note 10). In September 2025, the FASB issued ASU 2025-06, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software”, which removes all references to software development project stages and requires capitalization of software costs to begin when management has authorized and committed to funding the software project and it is probable that the project will be completed and the software will be used to perform the function intended. The guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual periods, with early adoption permitted. The Company is currently evaluating the effect of ASU 2025-06 on its accounting for capitalized software development costs. The Company believes there was no other new accounting guidance adopted but not yet effective that either has not already been disclosed in prior reporting periods or is relevant to the readers of the Company’s financial statements. The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

a. USE OF ESTIMATES The preparation of these financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amount of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include, but are not limited to, the determination of the provision for income taxes, the fair value of warrants, and the fair value of stock-based compensation. The Company bases the estimates on historical experience and on various other assumptions that are believed to be reasonable. Actual results could differ from those estimates.

b. CASH AND CASH EQUIVALENTS The Company considers all highly liquid instruments with an original maturity of three months or less at the date of purchase to be cash equivalents.

c. CASH DEPOSITS The Company had no time deposits as of September 30, 2026. Time deposits of $400,000 as of December 31, 2025 had original maturities of greater than three months and were classified within “Prepaid expenses and other current assets” on the balance sheet. Time deposits are recorded at cost, which approximates fair value due to their short-term maturities. The Company monitors the creditworthiness of the financial institutions with which time deposits are placed and does not believe it is exposed to significant credit risk. The Company has not experienced any losses related to these instruments during the periods presented.

400000

d. PROPERTY AND EQUIPMENT, NET Property and equipment are stated at cost less accumulated depreciation and amortization. Property and equipment consist of computer equipment and buildings. Depreciation expense is recognized using the straight-line method over the estimated useful lives of the assets, which are five years for computer and equipment. Buildings will be depreciated over their estimated useful lives, as determined by management, once placed in service. Depreciation commences when an asset is placed in service. As of September 30, 2026, depreciation expense had been recognized on the buildings of $<span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zTw3umAgL34a" title="Property and equipment, gross before depreciation">32,500. When assets are retired or otherwise disposed of, the cost, accumulated depreciation and amortization are removed from the accounts and any resulting gain or loss is reflected in the statements of operations in the period realized. Maintenance and repairs that do not enhance or extend the asset’s useful life are charged to operating expenses as incurred. The following is a summary of property and equipment as of: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260930_zt8b6knZzQzg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_znYegirMRyWi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zqCQp0xWSun5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">29,147</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">10,050</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z8aT4xFcdQa8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Buildings</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">32,500</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_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_z58TctIFf878" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_zikMZl13LPXc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zto488wdkN13" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</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">(5,557</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">(2,280</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentNet_iI_zae0imFtq2F4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</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">56,090</td><td style="padding-bottom: 2.5pt; text-align: left"> </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">7,770</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense was $1,398 and $507 for the three months ended September 30, 2026 and 2025, respectively. Depreciation expense was $3,277 and $1,503 for the nine months ended September 30, 2026 and 2025, respectively.

32500

The following is a summary of property and equipment as of: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260930_zt8b6knZzQzg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_znYegirMRyWi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zqCQp0xWSun5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Computer and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">29,147</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">10,050</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z8aT4xFcdQa8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Buildings</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">32,500</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_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_z58TctIFf878" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_zikMZl13LPXc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zto488wdkN13" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</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">(5,557</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">(2,280</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentNet_iI_zae0imFtq2F4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">56,090</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,770</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

29147

10050

32500

61647

10050

61647

10050

5557

2280

56090

7770

1398

507

3277

1503

e. INTANGIBLE ASSETS Intangible assets are amortized over the respective estimated lives on a straight-line basis, unless the lives are determined to be indefinite and reviewed for impairment whenever events or other changes in circumstances indicate that the carrying amount may not be recoverable. Impairment testing compares carrying values to fair values and, when appropriate, the carrying value of these assets is reduced to fair value. Impairment charges, if any, are recorded in the period in which the impairment is detected. As of September 30, 2026, intangible assets consist of the trademark acquired from Patrick J. Rolfes and Ted Angelo (the “Sellers”), the owners of the trademark for “World Series of Pickleball” (the “Trademark”). Pursuant to the Trademark Acquisition Agreement, we acquired all rights to, and ownership of, the Trademark, in consideration for $25,000 in cash and warrants to purchase 50,000 shares of the Company’s common stock with a fair value of $283,287 (see Notes 5 and 7). In June 2026, the Company also capitalized a licensed right of $1,743,829, representing the fair value of warrants granted to Darren Cahill as consideration under a name and likeness license agreement (see Note 5). In June 2026, the Company also recorded a licensed right - related party of $<span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260630__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z37ox6qdBqcb" title="Licensed right - related party">250,000, representing consideration accrued under a name and likeness license agreement with a related party (see Notes 5 and 8). The Trademark and the licensed rights are each amortized over an estimated useful life of 15 years. The following is a summary of intangible assets, net as of: SCHEDULE OF SUMMARY OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260930_zHhhqUOyDjY5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zvw9MyKusSp8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z538R3ymoph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 60%">Trademark</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">308,287</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">308,287</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zLTnnwtl84O6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Licensed rights</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,743,829</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_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4D94k2v3BDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Licensed right - related party</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">250,000</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 style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maIANEGzyHr_zFWgEP8DZZn2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,302,116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,287</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msIANEGzyHr_z0tS4XFK8Gx6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">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">(68,938</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">(11,989</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtIANEGzyHr_zII0jRJQZkFf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Intangible asset, net</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">2,233,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </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">296,298</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense was $38,369 and $5,138 for the three months ended September 30, 2026 and 2025, respectively. Amortization expense was $56,949 and $6,851 for the nine months ended September 30, 2026 and 2025, respectively. The carrying value of the related asset remaining for amortization as of September 30, 2026, was $2,233,178 (see Note 5).

25000

50000

283287

1743829

250000

P15Y

The following is a summary of intangible assets, net as of: SCHEDULE OF SUMMARY OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260930_zHhhqUOyDjY5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zvw9MyKusSp8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_z538R3ymoph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 60%">Trademark</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">308,287</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">308,287</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zLTnnwtl84O6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Licensed rights</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,743,829</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_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4D94k2v3BDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Licensed right - related party</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">250,000</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 style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maIANEGzyHr_zFWgEP8DZZn2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,302,116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,287</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msIANEGzyHr_z0tS4XFK8Gx6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">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">(68,938</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">(11,989</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtIANEGzyHr_zII0jRJQZkFf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Intangible asset, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,233,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">296,298</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

308287

1743829

250000

2302116

308287

68938

11989

2233178

296298

38369

5138

56949

6851

2233178

f. SOFTWARE DEVELOPMENT IN PROGRESS The Company capitalizes costs incurred to develop software for internal use in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 350-40, Intangibles—Goodwill and Other—Internal-Use Software. Costs incurred during the application development stage are capitalized, while costs incurred during the preliminary project stage and the post-implementation stage, including training and maintenance costs, are expensed as incurred. Capitalized software development costs will be amortized on a straight-line basis over the estimated useful life of the software, beginning when the software is substantially complete and ready for its intended use. The application development stage of the Company’s digital platform began on November 1, 2025, following the execution of SoW 1 and the Commitment Agreement with the IBM Parties on October 31, 2025 (see Note 9), and the related costs were capitalized during the three months ended June 30, 2026. As of September 30, 2026, the software remained in development and had not been placed in service, and accordingly no amortization was recorded. Software development in progress was $2,294,039 as of September 30, 2026 ($0 as of December 31, 2025), of which $1,126,491 was included in accounts payable and accrued expenses as of September 30, 2026. Technology-related costs that do not qualify for capitalization are expensed as incurred and included in research and development expenses. Software development in progress includes $200,000 of costs incurred under SoW 1 (see Note 9) in November and December 2025, that were expensed in the year ended December 31, 2025 and capitalized during the three months ended June 30, 2026 as an out-of-period correction, which reduced operating expenses for the nine months ended September 30, 2026. Management concluded that the correction is not material to the financial statements for the year ended December 31, 2025 or the nine months ended September 30, 2026.

2294039

1126491

200000

g. IMPAIRMENT OF LONG-LIVED ASSETS The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. The Company did not record any impairment losses on its long-lived assets during the three and nine months ended September 30, 2026.

h. INCOME TAXES The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement and tax bases of assets and liabilities, measured using enacted tax rates in effect for the years in which those differences are expected to reverse. A valuation allowance is established against deferred tax assets when the Company believes it is more likely than not that such assets will not be realized. The Company recognizes the benefit of an uncertain tax position only if it is more likely than not that the position would be sustained upon examination based on its technical merits. For the three and nine months ended September 30, 2026 and 2025, the Company recorded no provision for or benefit from income taxes. Under the estimated annual effective tax rate method of ASC 740-270, the Company’s effective rate is 0%, as compared to the U.S. federal statutory rate of 21%, because the Company maintains a full valuation allowance against its net deferred tax assets, including net operating loss carryforwards, in light of its history of recurring losses. Utilization of those carryforwards may be subject to annual limitation under Section 382 of the Internal Revenue Code as a result of ownership changes, including in connection with the February 2026 exercise of warrants and the Company’s 2026 private placements. The Company has not completed a formal Section 382 analysis; any such limitation would not currently impact the condensed financial statements because the related deferred tax assets are fully reserved.

0.21

i. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company adopted ASC 820 “Fair Value Measurement” related to fair value measurement at inception. The standard defines fair value, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The standard applies under other accounting pronouncements that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. The standard clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the standard established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <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: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1: Observable inputs such as quoted prices in active markets;</td></tr> </table> <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: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> </table> <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: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</td></tr> </table> At September 30, 2026, and December 31, 2025, the carrying amount of accounts payable and accrued liabilities approximate fair value because of the short maturity of these instruments.

j. EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share exclude any dilutive effects of options, warrants, and convertible securities. Basic earnings per share are computed using the weighted average number of shares of common stock outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. The following potentially dilutive securities were excluded from the computation of diluted loss per share because their effect would have been antidilutive: <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zgkYbw9OMB8i" title="Antidilutive securities excluded from computation of earnings per share, amount">3,527,376 warrants, <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zG5mBE2I7dJ5" title="Antidilutive securities excluded from computation of earnings per share, amount">500,000 restricted stock units, and <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zT4IsY7lgMpc" title="Antidilutive securities excluded from computation of earnings per share, amount">10,000 restricted stock awards, totaling <span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260930_zVo4VzN1kM5a" title="Antidilutive securities excluded from computation of earnings per share, amount">4,037,376, as of September 30, 2026. Shares issuable upon conversion of the $1,000,000 Investments AKA Convertible Note (see Note 6) were also excluded, because conversion was contingent on the Company’s next equity financing of at least $3,000,000 and the number of shares was not determinable as of September 30, 2026. As of September 30, 2025, <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_ze6B3bVmGCs4" title="Antidilutive securities excluded from computation of earnings per share, amount">3,925,000 warrants were excluded from the computation of diluted loss per share because their effect would have been antidilutive. Loss per share is computed by dividing net loss attributable to common stockholders, which reflects the net loss adjusted for the deemed dividend on warrants issued to stockholders in consideration for lock-up agreements (see Note 7), by the weighted average number of common shares outstanding during the period. The weighted-average number of common shares used in the calculation of basic loss per share was 13,083,944 and 9,785,056 for the three months ended September 30, 2026, and 2025, respectively. The weighted-average number of common shares used in the calculation of basic loss per share was 12,474,195 and 9,785,056 for the nine months ended September 30, 2026, and 2025, respectively.

3527376

500000

10000

4037376

1000000

3000000

3925000

13083944

9785056

12474195

9785056

k. RELATED PARTIES Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.

l. STOCK-BASED COMPENSATION The Company accounts for stock-based compensation to employees and non-employees in accordance with FASB ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of services received in exchange for an award of equity instruments, including stock options, based on the grant date fair value of the award and to recognize it as compensation expense over the period the grantee is required to provide service in exchange for the award, usually the vesting period. Following its adoption of ASU 2018-07, “Improvements to Nonemployee Share-Based Payment Accounting”, the Company measures awards granted to non-employees in exchange for goods or services at the grant-date fair value of the equity instruments the Company is obligated to issue, and equity-classified non-employee awards are not remeasured after the grant date. For non-employee awards containing a performance condition, compensation cost is recognized when achievement of the performance condition is probable; for awards subject only to service conditions, compensation cost is recognized over the requisite service (vesting) period. The Company has elected, as permitted by ASC 718-10-35-3, to account for forfeitures as they occur; previously recognized compensation cost for an unvested award is reversed in the period the award is forfeited, including upon termination of a grantee’s service. The Company estimates the fair value of stock options and warrants granted as compensation using the Black-Scholes option-pricing model, which requires assumptions for the expected volatility of the Company’s common stock, the risk-free interest rate, the expected term of the award and expected dividends. The fair value of restricted stock awards and restricted stock units is measured by reference to the quoted market price of the Company’s common stock on the grant date.

m. WARRANTS The Company accounts for warrants issued to non-employees, investors and other counterparties as equity-classified instruments when the warrants are indexed to the Company’s own stock and satisfy the conditions for equity classification in ASC 815-40, “Derivatives and Hedging—Contracts in Entity’s Own Equity”. The Company has evaluated the terms of its outstanding warrants and concluded that they meet the requirements for equity classification: cashless (net share) exercise provisions, where present, are settled solely in shares of common stock; beneficial ownership limitations of 4.999% (which a holder may increase to 9.999% upon at least 61 days’ prior written notice to the Company) limit the timing of certain exercises but do not create an obligation for the Company to settle in cash; and the registration rights granted to certain holders do not require net cash settlement, as the Company is permitted to deliver unregistered shares upon exercise. Accordingly, the warrants are recorded within stockholders’ equity at issuance and are not subsequently remeasured.

n. CONVERTIBLE NOTES The Company accounts for convertible notes in accordance with ASC 470-20, “Debt—Debt with Conversion and Other Options”, as amended by ASU 2020-06. Convertible notes that do not contain embedded features requiring bifurcation under ASC 815 are accounted for as a single liability measured at amortized cost, with no portion of the proceeds separately allocated to the conversion feature. When a note is converted in accordance with its original terms, the carrying amount of the note, including accrued but unpaid interest, is credited to common stock and additional paid-in capital and no gain or loss is recognized.

o. REGISTRATION PAYMENT ARRANGEMENTS The Company accounts for registration payment arrangements in accordance with ASC 825-20, “Financial Instruments—Registration Payment Arrangements”. A contingent obligation to make future payments or otherwise transfer consideration under a registration payment arrangement is recognized as a liability when the transfer of consideration is probable and the amount can be reasonably estimated. No liability under registration payment arrangements was recognized at September 30, 2026, or December 31, 2025.

p. SEGMENT INFORMATION In accordance with ASC 280, Segment Reporting (“ASC 280”), we identify our operating segments according to how our business activities are managed and evaluated. ASC 280 establishes standards for companies to report financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker (“CODM”), which is Ronald S. Boreta, its President and CEO, in deciding how to allocate resources and assess performance.

q. RECENT ACCOUNTING PRONOUNCEMENTS In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which requires enhanced disclosures about significant segment expenses and other segment items regularly provided to the chief operating decision maker, and requires that entities with a single reportable segment provide all of the disclosures required by ASC 280, as amended. The guidance is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. The Company has adopted ASU 2023-07, and the disclosures required by the standard, including the identification of the CODM and the measures of segment profit or loss regularly reviewed by the CODM, are reflected in Note 3 – Segment Reporting. The adoption of ASU 2023-07 affected disclosures only and did not have a material impact on the Company’s financial position or results of operations. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” which is intended to enhance the transparency and decision usefulness of income tax disclosures. The guidance addresses investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. The guidance is effective for annual periods beginning after December 15, 2024. The Company adopted ASU 2023-09 on January 1, 2025. The adoption of ASU 2023-09 has not had a material impact on the Company’s financial statements and disclosures. 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”, which requires disclosure, in the notes to the financial statements, of specified categories of expenses, including employee compensation, depreciation and intangible asset amortization, included in each relevant expense caption presented on the face of the income statement. The guidance is effective for annual reporting periods beginning after December 15, 2026, and for interim reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the effect of ASU 2024-03 on its disclosures, including the disaggregation of the expenses presented within its general and administrative expenses caption. In November 2024, the FASB issued ASU 2024-04, “Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments”, which clarifies the requirements for determining whether certain settlements of convertible debt instruments, including settlements made under terms that have been changed to induce conversion, should be accounted for as an induced conversion. The guidance is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual periods. The Company adopted ASU 2024-04 on January 1, 2026, on a prospective basis. The Company will apply the guidance in accounting for the October 2026 amendment and conversion of the Investments AKA Convertible Note (see Note 10). In September 2025, the FASB issued ASU 2025-06, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software”, which removes all references to software development project stages and requires capitalization of software costs to begin when management has authorized and committed to funding the software project and it is probable that the project will be completed and the software will be used to perform the function intended. The guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual periods, with early adoption permitted. The Company is currently evaluating the effect of ASU 2025-06 on its accounting for capitalized software development costs. The Company believes there was no other new accounting guidance adopted but not yet effective that either has not already been disclosed in prior reporting periods or is relevant to the readers of the Company’s financial statements. The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

NOTE 3 – SEGMENT REPORTING The CODM has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating and reportable segment. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include the following: SCHEDULE OF SEGMENT REPORTING <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: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260701__20260930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_zCsQifa5fpQ5" 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" id="xdx_499_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_z9l9t0G5Gu6i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_zLGgHCSvSxi" 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" id="xdx_494_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_zbq8NE4Nnd1j" 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: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Three Months Ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Nine Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1pt"> </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">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">September 30,</td><td style="padding-bottom: 1pt; 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="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><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: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Significant segment expenses:</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LaborAndRelatedExpense_maCAEz5AG_zYQyobFoTP39" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">267,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">176,530</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">851,128</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">459,121</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LegalFees_maCAEz5AG_zHBGO4M0LAga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Legal and professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,019,338</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,221</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SellingAndMarketingExpense_maCAEz5AG_zahj5gQ7E5U1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketing, promotion and investor relations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,701</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">337,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,274</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--StockbasedCompensationSegment_maCAEz5AG_zgH82bq0jRra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,705,502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">309,893</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,922,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,750,670</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maCAEz5AG_zrxfhVK4hmpl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,543</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">169,564</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_40A_eus-gaap--DepreciationDepletionAndAmortization_maCAEz5AG_zwvl0JXvUAoj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,226</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,354</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherExpenses_maCAEz5AG_zYPiuMOg51I3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Other segment items (a)</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">126,821</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">10,076</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">252,346</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">47,419</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostsAndExpenses_iT_msILFCOztAg_mtCAEz5AG_zy2MM3lcfdS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,812,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,899</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,613,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,757,059</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_maILFCOztAg_zn9whmRJskv3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Other income (expense), net</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">68,400</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 style="border-bottom: Black 1pt solid; text-align: right">74,788</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_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_iT_mtILFCOztAg_z4Yi0izBQ7hc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,744,184</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(755,899</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,538,244</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,757,059</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(a)</td><td style="width: 5pt"></td><td style="text-align: justify">Other segment items include travel, license fees, subscriptions, office, telephone, computer, bank charges and other administrative costs.</td> </tr></table> The measure of segment profit or loss reviewed by our CODM is net loss. The significant segment expenses regularly provided to the CODM are presented in the table above. Operating costs are reviewed and monitored by the CODM to manage and forecast cash. The CODM also reviews operating costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include the following: SCHEDULE OF SEGMENT REPORTING <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: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260701__20260930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_zCsQifa5fpQ5" 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" id="xdx_499_20250701__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_z9l9t0G5Gu6i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_zLGgHCSvSxi" 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" id="xdx_494_20250101__20250930__us-gaap--StatementBusinessSegmentsAxis__custom--ChiefOperatingDecisionMakerMember_zbq8NE4Nnd1j" 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: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Three Months Ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Nine Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1pt"> </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">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">September 30,</td><td style="padding-bottom: 1pt; 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="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><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: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Significant segment expenses:</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LaborAndRelatedExpense_maCAEz5AG_zYQyobFoTP39" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Payroll and related expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">267,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">176,530</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">851,128</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">459,121</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LegalFees_maCAEz5AG_zHBGO4M0LAga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Legal and professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,601</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,019,338</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,221</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SellingAndMarketingExpense_maCAEz5AG_zahj5gQ7E5U1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Marketing, promotion and investor relations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,701</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">337,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,274</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--StockbasedCompensationSegment_maCAEz5AG_zgH82bq0jRra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,705,502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">309,893</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,922,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,750,670</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ResearchAndDevelopmentExpense_maCAEz5AG_zrxfhVK4hmpl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,543</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">169,564</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_40A_eus-gaap--DepreciationDepletionAndAmortization_maCAEz5AG_zwvl0JXvUAoj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,226</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,354</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherExpenses_maCAEz5AG_zYPiuMOg51I3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Other segment items (a)</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">126,821</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">10,076</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">252,346</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">47,419</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostsAndExpenses_iT_msILFCOztAg_mtCAEz5AG_zy2MM3lcfdS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,812,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">755,899</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,613,032</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,757,059</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_maILFCOztAg_zn9whmRJskv3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Other income (expense), net</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">68,400</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 style="border-bottom: Black 1pt solid; text-align: right">74,788</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_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_iT_mtILFCOztAg_z4Yi0izBQ7hc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,744,184</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(755,899</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,538,244</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,757,059</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">(a)</td><td style="width: 5pt"></td><td style="text-align: justify">Other segment items include travel, license fees, subscriptions, office, telephone, computer, bank charges and other administrative costs.</td> </tr></table>

267573

176530

851128

459121

476677

249601

1019338

476221

117701

4154

337674

15274

1705502 309893 2922756 1750670

78543

169564

39767

5645

60226

8354

126821

10076

252346

47419

2812584

755899

5613032

2757059

68400

74788

-2744184

-755899

-5538244

-2757059

NOTE 4 – GOING CONCERN The accompanying unaudited condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying unaudited financial statements, for the nine months ended September 30, 2026, and 2025, the Company had a net loss of $5,538,244 and $2,757,059, respectively, and used cash in operating activities of $2,231,024 during the nine months ended September 30, 2026. As of September 30, 2026, the Company had cash of $273,079 and an accumulated deficit of $45,168,346, and its current liabilities exceeded its current assets by $2,545,343. In addition, as of September 30, 2026, the Company had approximately $834,000 of unpaid invoices, including approved change orders and late-payment interest, due under an October 31, 2025, Partnership Agreement for Consulting Services (the “Services Agreement”) and first statement of work, entered into simultaneously with the Services Agreement (“SoW 1”) with International Business Machines Corporation and its affiliates (the “IBM Parties”). The Company also has other near-term obligations, including a $250,000 license fee due to AKA Licenses, a related party, by December 18, 2026, an unpaid $<span id="xdx_90F_ecustom--AccruedCompensationCurrent_c20261218__20261218__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQKF7Z4xdpll" title="Sign on bonus">250,000 sign-on bonus due to the Company’s Chief Executive Officer, <span id="xdx_90A_ecustom--CommitmentUnderEmbeddedSolutionAgreementDescription_c20261231__20261231__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZMiTrJ9Fjsc" title="Commitment under embedded solution agreement description">minimum commitments under an Embedded Solution Agreement with the IBM Parties of $3,800,000, of which $3,300,000 will become non-refundable unless terminated by December 31, 2026, and guaranteed payments under the Grateful Dead License Agreement (see Note 10). These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The Company’s management believes that cash generated from its operations and raised through sales of equity will not be sufficient to fund the Company’s operating cash needs, including its remaining scheduled payments to the IBM Parties, over at least the next 12 months, and that the Company will require additional funding. The Company plans to raise additional required funding when required through the sale of debt or equity, which may not be available on favorable terms, if at all, and may, if sold, cause significant dilution to existing stockholders. During the three months ended September 30, 2026, the Company received $450,000 from the sale of <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260701__20260930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmFhAzy4rAud" title="Number of shares sale">90,000 shares of common stock and warrants to purchase <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260930__us-gaap--ClassOfWarrantOrRightAxis__custom--InvestmentConvertibleNoteMember_z0YmMk2SRapi" title="Warrants issued">65,000 shares of common stock and $1,000,000 from the issuance of the Investments AKA Convertible Note on July 28, 2026 (see Note 6). In October 2026, the Investments AKA Convertible Note was converted into common stock and warrants, and Investments AKA subscribed for <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20261001__20261031__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z23QGkRK30X3" title="Stock issued on conversion of units">300,000 units for $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20261001__20261031__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zskGitbqila3" title="Stock issued on conversion of units, value">1,500,000 (see Note 10). However, the Company’s plans to raise additional capital through sales of debt or equity securities are not solely within its control and cannot be considered probable of being effectively implemented within one year after the date that these unaudited condensed financial statements are issued. Accordingly, management has concluded that its plans do not alleviate the substantial doubt about the Company’s ability to continue as a going concern. If the Company is unable to obtain additional capital, it may be required to curtail or cease operations. The unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern.

-5538244

-2757059

-2231024

273079

-45168346

2545343

834000

250000 250000 minimum commitments under an Embedded Solution Agreement with the IBM Parties of $3,800,000, of which $3,300,000 will become non-refundable unless terminated by December 31, 2026, and guaranteed payments under the Grateful Dead License Agreement (see Note 10).

450000

90000

65000

1000000

300000

1500000

NOTE 5. INTANGIBLE ASSETS Trademark Acquisition Agreement On May 31, 2025, the Company entered into a Trademark Acquisition Agreement with Patrick J. Rolfes and Ted Angelo, the owners of the trademark for “World Series of Pickleball”. Pursuant to the Trademark Acquisition Agreement, the Company acquired all rights to, and ownership of, the Trademark, in consideration for $<span id="xdx_906_eus-gaap--ProceedsFromSaleOfIntangibleAssets_c20250531__20250531__us-gaap--TypeOfArrangementAxis__custom--TrademarkAcquisitionAgreementMember_ztAqBcpiKGjj" title="Cash proceeds from sale of intangible assets">25,000 in cash and warrants to purchase <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20250531__us-gaap--TypeOfArrangementAxis__custom--TrademarkAcquisitionAgreementMember_z2Ja0StxD1O8" title="Warrants to purchase shares">50,000 shares of the Company’s common stock (with warrants to purchase <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20250531__20250531__us-gaap--TypeOfArrangementAxis__custom--TrademarkAcquisitionAgreementMember_zHROHT7Dj4vg" title="Warrants to purchase shares granted">25,000 shares granted to each seller)(the “Sellers Warrants”). The Trademark Acquisition Agreement includes customary representations and indemnification obligations of the sellers, for a transaction of the size and type, as the Trademark acquisition. As additional consideration payable to each of the sellers, we agreed that during the lifetime of each of the sellers, we would furnish them an aggregate of six (6) VIP tickets to all World Series of Pickleball events produced by or on behalf of the Company. Such tickets are subject to all the rules and regulations, including standards of behavior, applicable to tickets generally. The Sellers Warrants have an exercise price of $<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20250531__us-gaap--TypeOfArrangementAxis__custom--TrademarkAcquisitionAgreementMember_zzTM51NOafhh" title="Class of warrants per share">5.75 per share (the closing sales price of the Company’s common stock on the last trading day prior to the entry into the Trademark Acquisition Agreement) and a three year term and are exercisable only on a cash basis. The Sellers Warrants include a <span id="xdx_907_ecustom--BeneficialOwnershipPercentage_pid_dp_uPure_c20250531__20250531__us-gaap--ClassOfWarrantOrRightAxis__custom--TrademarKAcquisitionWarrantMember__srt--RangeAxis__srt--MinimumMember_zOUmDqqFPFQi" title="Beneficial ownership percentage">4.999% beneficial ownership limitation, which can be increased to <span id="xdx_90C_ecustom--BeneficialOwnershipPercentage_pid_dp_uPure_c20250531__20250531__us-gaap--ClassOfWarrantOrRightAxis__custom--TrademarKAcquisitionWarrantMember__srt--RangeAxis__srt--MaximumMember_zuGJEgKSrmTb" title="Beneficial ownership percentage">9.999% by either holder, with at least 61 days prior written notice to the Company. Cahill Name and Likeness License Agreement On June 4, 2026, the Company entered into a Name and Likeness License Agreement (the “Grateful Dead License Agreement”) with Darren Cahill (“Cahill”), a former professional tennis player and coach, pursuant to which Cahill granted the Company a worldwide license to use his name, likeness and right of publicity in connection with the Company’s business, including its planned digital coaching platform. The Grateful Dead License Agreement has an initial term of fifteen (<span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260604__us-gaap--TypeOfArrangementAxis__custom--CahillNameAndLikenessLicenseAgreementMember_zFGcLh4vp511" title="Estimated useful life">15) years and automatically renews for successive five (<span id="xdx_908_eus-gaap--AcquiredFiniteLivedIntangibleAssetWeightedAveragePeriodBeforeRenewalOrExtension_dtY_c20260604__20260604__us-gaap--TypeOfArrangementAxis__custom--CahillNameAndLikenessLicenseAgreementMember_zLdJzdInbk35" title="Intangible asset, finite-lived renewal term">5) year periods unless either party elects not to renew. As consideration for the license, the Company granted Cahill warrants to purchase 250,000 shares of the Company’s common stock at an exercise price of $5.00 per share (the “Cahill Warrants”). The Cahill Warrants have a <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20260604__us-gaap--ClassOfWarrantOrRightAxis__custom--CahillWarrantsMember_zfKTrR9wGqWd" style="display: none" title="Warrants and rights outstanding, term">5 five-year term, are exercisable on a cashless basis, and are exercisable as to one-half of the underlying shares immediately and as to the remaining one-half beginning on the first anniversary of the grant date. The Company determined the fair value of the Cahill Warrants to be $<span id="xdx_904_eus-gaap--AdjustmentsToAdditionalPaidInCapitalOther_pid_c20260604__20260604__us-gaap--ClassOfWarrantOrRightAxis__custom--CahillWarrantsMember_zxO1di10pdu6" title="Warrants issued in acquisition of intangibles">1,743,829, which was capitalized as a licensed right intangible asset and is being amortized on a straight-line basis over the fifteen-year initial term of the Grateful Dead License Agreement. The Trademark and the licensed right are each amortized over an estimated useful life of 15 years on a straight-line basis. The estimated future amortization expense related to the Company’s intangible assets as of September 30, 2026, is as follows: <p id="xdx_89E_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zfKXYkpG1gv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS FUTURE AMORTIZATION EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260930_z9bgXBApjGbj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_maFLIANzRc4_z0sscYq0H2O3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%">Remainder of 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">38,369</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzRc4_zTc5suj1cQF8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzRc4_zyfBR02C9xb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzRc4_z2N02tSniLl6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzRc4_zENNpKC2bNF6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_maFLIANzRc4_zz7LdHhOHusa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</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">1,580,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzRc4_zqhiLCOrbvyb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; 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">2,233,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

25000

50000

25000

5.75

P3Y

0.04999 0.09999

P15Y

P5Y

250000

5.00

P5Y

1743829

P15Y

<p id="xdx_89E_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zfKXYkpG1gv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS FUTURE AMORTIZATION EXPENSE <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: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260930_z9bgXBApjGbj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_maFLIANzRc4_z0sscYq0H2O3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%">Remainder of 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">38,369</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzRc4_zTc5suj1cQF8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzRc4_zyfBR02C9xb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzRc4_z2N02tSniLl6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzRc4_zENNpKC2bNF6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,474</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_maFLIANzRc4_zz7LdHhOHusa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</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">1,580,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzRc4_zqhiLCOrbvyb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; 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">2,233,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

38369

153474

1580913

2233178

NOTE 6. CONVERTIBLE NOTE PAYABLE – RELATED PARTY On July 28, 2026, the Company issued a $1,000,000 Convertible Promissory Note (the “Investments AKA Convertible Note”) for cash to Investments AKA, LLC, an entity controlled by Andre K. Agassi, the Company’s largest beneficial stockholder (“Investments AKA”)(see Note 8). The note bears interest at <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260728__us-gaap--DebtInstrumentAxis__custom--InvestmentsAKAConvertibleNoteMember_zCJENvyL4Q5d" title="Fixed annual interest rate">3.96% per annum (<span id="xdx_90C_ecustom--DebtInstrumentInterestRateUponDefaultPercentage_iI_pid_dp_uPure_c20260728__us-gaap--DebtInstrumentAxis__custom--InvestmentsAKAConvertibleNoteMember_zuyb3cjA4XM3" title="Default interest rate">10% following an event of default), compounded semi-annually, may be prepaid at any time without penalty, and, together with accrued interest, is due on July 27, 2027. The note automatically converts into the securities sold in the Company’s next equity financing of at least $<span id="xdx_904_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260728__20260728__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_z9rLq1SkaG67" title="Sale of stock issued value">3,000,000, at the price paid by the investors in that financing. The note does not contain features requiring bifurcation and is accounted for as a single liability at amortized cost (see Note 2). The Company recognized interest expense of $6,600 on the note for the three and nine months ended September 30, 2026. As of September 30, 2026, principal of $1,000,000 and accrued interest of $6,600 were outstanding. On October 16, 2026, the note was converted and Investments AKA forgave all accrued interest (see Note 10). Because Investments AKA is a related party, the Company will record the forgiveness of accrued interest as a capital contribution to additional paid-in capital.

1000000

0.0396

0.10

2027-07-27

3000000

6600

1000000

6600

NOTE 7. CAPITAL STOCK AND SHARE-BASED COMPENSATION PREFERRED STOCK Preferred stock, $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding as of September 30, 2026, and December 31, 2025. The Company’s Board of Directors shall determine the rights, preferences, privileges and restrictions of the preferred stock, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preferences, sinking fund terms and the number of shares constituting any series or the designation of any series. COMMON STOCK Effective February 15, 2022, the number of authorized shares of common stock, $0.001 par value, was increased to 500,000,000 shares. In February 2026, the Company issued a net total of 2,748,971 shares of common stock pursuant to the cashless exercise of warrants by a director and a significant beneficial owner. These transactions involved the exercise of warrants for <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260201__20260228__srt--TitleOfIndividualAxis__custom--JamesAskewMember_z4ebMnoeKmel" title="Warrants to purchase, share exercise">2,269,583 and <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260201__20260228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_zPy14vc7wJ8l" title="Warrants to purchase, share exercise">705,417 shares, respectively, resulting in the net issuance of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260201__20260228__srt--TitleOfIndividualAxis__custom--JamesAskewMember_ziKTcIiu5DFl" title="Net issuance of warrant shares">2,097,740 and <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260201__20260228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_zXhctev1eAQ3" title="Net issuance of warrant shares">651,231 shares after the forfeiture of 226,029 shares to satisfy the aggregate exercise price. On February 6, 2026, the Company issued 19,223 shares of common stock upon the conversion of $8,579 in principal and accrued interest outstanding under a convertible promissory note dated September 30, 2024. This conversion fully satisfied the Company’s obligations under the note. During the nine months ended September 30, 2026, the Company issued <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_pid_c20260101__20260930_z5AeFSBKQBZ" title="Restricted stock units vested">9,574 restricted shares of common stock to its investor relations firm, all of which shares were vested as of September 30, 2026 (see “RESTRICTED STOCK AWARDS” below). On July 28, 2026, the Company also issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20260728__20260728__us-gaap--StatementEquityComponentsAxis__custom--RestrictedCommonStockMember_zMw8ha7rkoWl" title="Restricted common stock shares issued">20,000 shares of restricted common stock to a second investor relations firm for strategic advisory and investor relations services, with a fair value of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20260728__20260728__us-gaap--StatementEquityComponentsAxis__custom--RestrictedCommonStockMember_zXY6QUZlgRa1" title="Restricted common stock shares issued,value">130,000 ($6.50 per share), which was recognized as expense upon issuance during the three months ended September 30, 2026. Subscription Agreements On March 13, 2026, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_c20260313__20260313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z6FhQtjOmSEj" title="Restricted common stock shares issued">80,000 shares of restricted common stock to two accredited investors (the “March 2026 investors”) at $5.00 per share for total proceeds of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_c20260313__20260313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zo4jIcyV7tsk" title="Restricted common stock shares issued value">400,000. This issuance included <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260313__20260313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoretaLifetimeTrustMember_zK8s0GE8GTgl" title="Share issued">50,000 shares sold for $<span id="xdx_907_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260313__20260313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoretaLifetimeTrustMember_zZBVrRhsUy1k" title="Share issued value">250,000 to the Boreta Lifetime Trust, an entity affiliated with Ronald S. Boreta, the Company’s President, Chief Executive Officer, and Director. These shares were issued in a private placement. On April 28, 2026, the Company entered into a Subscription Agreement with Investments AKA, LLC, a limited liability company indirectly controlled by former professional tennis player Andre K. Agassi, 8-time Grand Slam winner, and the Company’s largest beneficial stockholder, pursuant to which Investments AKA purchased an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260428__20260428__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_zB3UcnROHHT3" title="Share issued">50,000 shares of restricted common stock from the Company, for $5.00 per share, or a total of $<span id="xdx_90B_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260428__20260428__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_zWPWFtgKwBYe" title="Share issued value">250,000. The Subscription Agreement included customary representations and warranties of AKA and the Company and piggyback registration rights. During the three months ended June 30, 2026, the Company issued an additional 249,000 shares of restricted common stock at $5.00 per share for gross proceeds of $1,245,000 pursuant to Subscription Agreements. Together with the Investments AKA subscription, total common stock issued during the period was 299,000 shares for gross proceeds of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260401__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_z71zxkPJO9C2" title="Gross proceed of shares">1,495,000. During the three months ended September 30, 2026, the Company sold an additional <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260701__20260930__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgKr1TLcz1hf" title="Number of shares sold">25,000 shares of common stock at $<span id="xdx_90F_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20260930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember_zanDru0gg6sb" title="Sale of stock, price per share">5.00 per share and a total of 65,000 units, each consisting of one share of common stock and one warrant to purchase one share of common stock at an exercise price of $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260930__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zAHTOEWoGhSf" title="Exercise price">7.00 per share with a 3three-year term, for $5.00 per unit, for gross proceeds of $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20260701__20260930__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember_z8fLI9ZLRnsf" title="Gross proceeds from issuance of shares">450,000 pursuant to Subscription Agreements, consisting of <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260713__20260713__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember_zdnReJCYzcX" title="Number of shares sold">25,000 shares sold on July 13, 2026, and <span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260801__20260930__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementsMember_zU1BF18bRkm4" title="Number of shares sold">65,000 units sold in August and September 2026. Private Placement Subscription On March 30, 2026, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures_c20260330__20260330__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zAtyvFkI0cT" title="Restricted common stock shares issued">50,000 shares of restricted common stock to an accredited investor at $5.00 per share for aggregate gross proceeds of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_c20260330__20260330__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zZB09bHjbp8b" title="Restricted common stock shares issued value">250,000 pursuant to a Subscription Agreement. The investor was granted three-year piggyback registration rights and, pursuant to a side letter agreement, demand registration rights if the shares are not registered or eligible for resale under Rule 144 within one year of issuance, certain first opportunity rights related to future World Series of Pickleball events, and a complimentary sponsorship placement at the Company’s inaugural World Series of Pickleball event. There were 13,146,824 shares of common stock issued and outstanding and 15,000 shares issuable as of September 30, 2026, and 9,785,056 shares of common stock issued and outstanding as of December 31, 2025. RESTRICTED STOCK AWARDS In May 2026, the Company issued 60,000 restricted shares of common stock to Business Funding Group at $5.50 per share, for an aggregate fair value of $<span id="xdx_908_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260501__20260531__us-gaap--SubsidiarySaleOfStockAxis__custom--RestrictedStockAwardsMember_zoCgfPSW0iUi" title="Share issued value">330,000, pursuant to a consulting agreement. These shares vest monthly over a six-month period from May 9, 2026, through November 9, 2026. As of September 30, 2026, <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iI_c20260930__us-gaap--SubsidiarySaleOfStockAxis__custom--RestrictedStockAwardsMember_z95qFaBPXSuf" title="Share vested">50,000 of these shares were vested and <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260930__us-gaap--SubsidiarySaleOfStockAxis__custom--RestrictedStockAwardsMember_zOHhXsQVDWu5" title="Shares unvested">10,000 shares remained unvested, and the Company recorded stock-based compensation expense of $<span id="xdx_909_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20260701__20260930__us-gaap--SubsidiarySaleOfStockAxis__custom--RestrictedStockAwardsMember_zBdC4Msd0Pna" title="Stock based compensation expense">165,000 and $<span id="xdx_900_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20260101__20260930__us-gaap--SubsidiarySaleOfStockAxis__custom--RestrictedStockAwardsMember_zU9vFbHBebL5" title="Stock based compensation expense">275,000 related to these shares in the statements of operations for the three and nine months ended September 30, 2026, respectively. In April 2026, pursuant to a letter agreement with an investor relations firm, the Company issued 9,574 restricted shares of common stock to the investor relations firm at $4.70 per share, for an aggregate fair value of $45,000, all of which shares were vested as of June 30, 2026. The Company recorded stock-based compensation expense of $<span id="xdx_907_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20260101__20260930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--RestrictedStockMember_zP39JlqprFIc" title="Stock based compensation expense">45,000 related to these shares in the statements of operations for the nine months ended September 30, 2026, and <span id="xdx_909_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_do_c20260701__20260930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--RestrictedStockMember_zkKmhexkubIg" title="Stock based compensation expense">no expense related to these shares for the three months ended September 30, 2026. In total, the Company recorded stock-based compensation expense of $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_c20260701__20260930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--RestrictedStockMember_zEYw0qS7ZaL6" title="Allocated share based compensation expense">165,000 and $<span id="xdx_902_eus-gaap--AllocatedShareBasedCompensationExpense_c20260101__20260930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--RestrictedStockMember_zDD9oPU5baTf" title="Allocated share based compensation expense">320,000 related to restricted stock issuances in the statements of operations for the three and nine months ended September 30, 2026, respectively, and unrecognized stock compensation outstanding on these grants was $<span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_iI_c20260930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--RestrictedStockMember_zLMfSbJGtf78" title="Unrecognized compensation cost">55,000 as of September 30, 2026. As of September 30, 2026, <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iI_c20260930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--RestrictedStockMember_zX6WlRrqYYDf" title="Share vested">69,574 restricted shares had been issued pursuant to these awards, of which <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_c20260930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--RestrictedStockMember_zaOe05nnB1Aa" title="Shares unvested">10,000 shares remained unvested. WARRANTS The following is a summary of warrants for the nine months ended September 30, 2026. SCHEDULE OF WARRANT ACTIVITY <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; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">Weighted Average Exercise Price</td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">Intrinsic Value</td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding as of December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_uShares_c20260101__20260930_zAVsvJhme5Bc" title="Warrants, Outstanding, Balance">4,925,000</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: 14%; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260930_znk98o4coVLd" title="Weighted Average Exercise Price, Beginning">1.77</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: 14%; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_iS_c20260101__20260930_zk5tDo69Aopf" title="Outstanding Intrinsic value">20,592,675</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,577,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260930_zxvbqsmLe5Jf" title="Weighted Average Exercise Price, Granted">5.08</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: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,748,971</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260930_zFZYhFgX5iE7" title="Weighted Average Exercise Price, Exercised">0.40</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="padding-bottom: 1pt">Forfeited</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">(226,029</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"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20260101__20260930_zcOmk1qS5lDl" title="Weighted Average Exercise Price, Forfeited">0.40</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding as of September 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_uShares_c20260101__20260930_zvkgEUHAoYxj" title="Warrants, Outstanding, Balance">3,527,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260930_zRyAxHbvoQU5" title="Weighted Average Exercise Price Outstanding">4.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_iE_c20260101__20260930_zccdxH5Pmjyh" title="Outstanding Intrinsic value">3,986,188</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,925,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iI_c20251231_zcsOF4Cni8dg" title="Weighted Average Exercise Price Exercisable">1.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,592,675</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable as of September 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,527,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iI_c20260930_ztjJ1G2Kiuol" title="Weighted Average Exercise Price Exercisable">4.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,986,188</td><td style="text-align: left"> </td></tr> </table> The weighted-average remaining term of the warrants outstanding was <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20260101__20260930_zesH94VBcD3j" title="Weighted-average remaining term">3.36 years as of September 30, 2026. During the three months ended September 30, 2026, the Company granted warrants to purchase an aggregate of <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260701__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z5eEr3DIr1j2">319,500 shares of common stock, consisting of (i) warrants to purchase <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_pid_c20260723__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zzo2XfEz3FV6" title="Warrants granted to consultants">200,000 shares granted on July 23, 2026 to two consultants for services, with an exercise price of $<span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePrice_iI_pid_c20260723__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zA4maKXVApn4" title="Exercise price">5.00 per share, which vested immediately and had an aggregate grant-date fair value of $1,275,348 that was recognized as stock-based compensation expense (see Note 9); (ii) warrants to purchase 4,500 shares granted to an assignee of a registered broker dealer in July 2026 (see Note 9) and warrants to purchase 50,000 shares granted to the Company’s financial advisor on September 17, 2026 (which expire on July 27, 2031), each with an exercise price of $5.00 per share, which vested immediately and had an aggregate grant-date fair value of $302,541 that was charged to additional paid-in capital as a direct and incremental cost of the Company’s 2026 equity offerings in accordance with SEC Staff Accounting Bulletin Topic 5A; and (iii) warrants to purchase 65,000 shares of common stock issued as part of units sold for cash in August and September 2026, with an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zP9C5pTIHBzg" title="Exercise price of units"><span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2kzskKpZOE5" title="Exercise price of units">7.00 per share, a three-year term and no cashless exercise rights, which were accounted for as part of the related equity issuance with no separate fair value recorded. In connection with lock-up agreements entered into with certain of its stockholders, on June 19, 2026, the Company granted to such stockholders warrants to purchase an aggregate of 657,876 shares of the Company’s common stock, at an exercise price of $5.00 per share of common stock. The warrants are exercisable in whole or in part immediately and expire on June 19, 2028. The warrants may be exercised only on a cash basis and include a 4.999% beneficial ownership limitation, which may be increased to 9.999% by a holder upon at least 61 days’ prior written notice to the Company. In connection with the Name and Likeness License Agreement discussed in greater detail under Note 5, on June 4, 2026, the Company granted Darren Cahill warrants to purchase <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260604__20260604__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--DarrenCahillMember_ztvqTT2NVgwi" title="Warrants to purchase shares">250,000 shares of the Company’s common stock. The warrants have an exercise price of $5.00 per share and a five-year term, expire on <span id="xdx_908_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20260604__20260604__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--DarrenCahillMember_zEm9iGVgJB81" title="Warrants expire">June 4, 2031, and may be exercised on a cash or cashless basis. <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20260604__20260604__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--DarrenCahillMember_zkufI4jkfXua" title="Warrants exercisable description">The warrants are exercisable as to one half of the shares of common stock immediately, and exercisable as to the remaining half of the shares of common stock one year following the grant date of the warrants. The Company, in consideration for legal services provided to the Company, on May 29, 2026, granted to the Company’s outside legal counsel, warrants to purchase up to 100,000 shares of the Company’s common stock, at the exercise price of $5.00 per share of common stock. The warrants are exercisable in whole or in part immediately, expire on May 29, 2031, and may be exercised on a cash or cashless basis. The grant-date fair value of these warrants was charged to additional paid-in capital as a direct and incremental cost of the Company’s 2026 equity offerings in accordance with SEC Staff Accounting Bulletin Topic 5A, rather than recognized as compensation expense. The Company, in consideration for services agreed to be rendered, on April 27, 2026, granted a financial advisor to the Company, warrants to purchase up to 50,000 shares of the Company’s common stock, at the exercise price of $5.00 per share of common stock. The warrants vested immediately, expire on April 26, 2031 and may be exercised on a cash or cashless basis. The grant-date fair value of these warrants was likewise charged to additional paid-in capital as a direct and incremental cost of the Company’s 2026 equity offerings in accordance with SEC Staff Accounting Bulletin Topic 5A. The Company, for consulting services agreed to be rendered, on February 3, 2026, granted a consultant warrants to purchase up to <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260203__20260203__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--GeorgeMackinMember_zcPko3C09lQc" title="Warrants to purchase shares">200,000 shares of the Company’s common stock, at the exercise price of $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260203__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--GeorgeMackinMember_zVPrhGreaV76" title="Exercise price">5.00 per share of common stock. The warrants expire on <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20260203__20260203__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--GeorgeMackinMember_zqwyOLEUspaa" title="Warrants expire">February 2, 2029. <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20260203__20260203__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--GeorgeMackinMember_zvyuzmeO5or2" title="Warrants exercisable description">The warrants are exercisable as to one half of the shares of common stock immediately, and exercisable as to the remaining half of the shares of common stock one year following the grant date of the warrants. The Company, for consulting services agreed to be rendered, on March 6, 2025, granted to Darren Cahill, warrants to purchase up to <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250306__20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--DarrenCahillMember_zQM1lvOvRujg" title="Warrants to purchase shares">250,000 shares of the Company’s common stock, at the exercise price of $<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--DarrenCahillMember_zjuWzbKXWLJ7" title="Exercise price">1.70 per share of common stock. The warrants expire on <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20250306__20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--DarrenCahillMember_zucngIdWv3bi" title="Warrants expire">March 5, 2030. <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20250306__20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--DarrenCahillMember_zxrj2QDy1Wqb" title="Warrants exercisable description">The warrants are exercisable as to one half of the shares of common stock immediately, and exercisable as to the remaining half of the shares of common stock one year following the grant date of the warrants. The Company, for consulting services agreed to be rendered, on March 6, 2025, granted a consultant warrants to purchase up to <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250306__20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--JustinGimblestobMember_zx9cDPtVQny9" title="Warrants to purchase shares">500,000 shares of the Company’s common stock, at the exercise price of $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--JustinGimblestobMember_zcnRI7Qcckgj" title="Exercise price">1.70 per share of common stock. The warrants expire on <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20250306__20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--JustinGimblestobMember_zkHHfmGro3l7" title="Warrants expire">March 5, 2030. <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20250306__20250306__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--JustinGimblestobMember_zhQj31MMQ5Ai" title="Warrants exercisable description">The warrants are exercisable as to one half of the shares of common stock immediately, and exercisable as to the remaining half of the shares of common stock one year following the grant date of the warrants. The Company, for services agreed to be rendered as the Company’s Chief Financial Officer, on March 6, 2025, granted to Shawn Cable, warrants to purchase up to <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250306__20250306__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zXkoOZ3p5wYc" title="Warrants to purchase shares">100,000 shares of the Company’s common stock, at the exercise price of $1.70 per share of common stock. The warrants expire on <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20250306__20250306__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_ziU9kgicw7ae" title="Warrants expire">March 5, 2030. <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20250306__20250306__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zK68h1Yw28oi" title="Warrants exercisable description">The warrants are exercisable as to one half of the shares of common stock immediately, and exercisable as to the remaining half of the shares of common stock one year following the grant date of the warrants. In connection with the Trademark Purchase Agreement discussed in greater detail under Note 5, the Company granted the Sellers warrants to purchase <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260101__20260930__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--TrademarkPurchaseAgreementMember_zKx8pBCunelj" title="Warrants to purchase shares">50,000 shares of the Company’s common stock. The warrants have an exercise price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260930__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--TrademarkPurchaseAgreementMember_zyLwmOJx1pl3" title="Exercise price">5.75 per share (the closing sales price of the Company’s common stock on the last trading day prior to the entry into the Trademark Acquisition Agreement) and a three-year term and are exercisable only on a cash basis. <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20260101__20260930__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--TrademarkPurchaseAgreementMember_zc9VMUGj7F7g" title="Warrants exercisable description">The warrants include a 4.999% beneficial ownership limitation, which can be increased to 9.999% by either holder, with at least 61 days prior written notice to the Company. The Company, for consulting services agreed to be rendered, on October 31, 2025, granted to Stefanie Graf, the spouse of Andre K. Agassi, a significant beneficial owner of the Company’s common stock, warrants to purchase <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20251031__20251031__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--StefanieGrafMember_zNf6516dvRBk" title="Warrants to purchase shares">1,000,000 shares of the Company’s common stock, at the exercise price of $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251031__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--StefanieGrafMember_zHdhmWJiZEM2" title="Exercise price">5.50 per share of common stock. The warrants expire on <span id="xdx_900_eus-gaap--ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_dd_c20251031__20251031__us-gaap--DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis__custom--StefanieGrafMember_zlPCUqt3RBI3" title="Warrants expire">October 31, 2030. The warrants are exercisable as to one half of the shares of common stock immediately, and exercisable as to the remaining half of the shares of common stock one year following the grant date of the warrants. The aggregate fair value of the warrants was $8,653,480 and $2,033,957, respectively, during the nine months ended September 30, 2026 and 2025, which was valued using the Black-Scholes pricing model using the range of inputs as indicated below: <p id="xdx_89C_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_ze3NfwRzI7Ga" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SCHEDULE OF WARRANTS VALUATION ASSUMPTIONS <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: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">For the Nine Months Ended September 30,</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2026</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Risk-free interest rate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_z2Yx7HX0nlKi" title="Warrants and rights outstanding, measurement input">3.64% - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zIxv6z0WXf33" title="Warrants and rights outstanding, measurement input">4.98</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zawDNYWkrjgg" title="Warrants and rights outstanding, measurement input">3.87% - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_z5Y2auuMj4Yi" title="Warrants and rights outstanding, measurement input">4.06</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Expected term (in years)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_ztBdHTtYBLK2" title="Warrants and rights outstanding, measurement input">2 years - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zdyFc8nDcpz1" title="Risk-free interest rate">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_z0lAfpRRjUqk" title="Risk-free interest rate">3 years - <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zunlX2dVYJ6" title="Warrants and rights outstanding, measurement input">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Expected volatility</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_z9Vc0EXa2lT3" title="Warrants and rights outstanding, measurement input">186.91% - <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zRGaRVWDxtE" title="Warrants and rights outstanding, measurement input">269.54</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zentsBxOaXS9" title="Risk-free interest rate">263.38% - <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zt2u2bUyJ5ni" title="Warrants and rights outstanding, measurement input">279.43</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Expected dividend yield</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zchVgjd7d0ce" title="Warrants and rights outstanding, measurement input">0.00</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">%</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zB4ZkWFEIrX8" title="Warrants and rights outstanding, measurement input">0.00</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">%</td></tr> </table> The Company capitalized $1,743,829 in intangible assets pertaining to these warrants on June 4, 2026, based on the vesting conditions noted above. The Company recognized $2,256,803 in stock-based compensation expense pertaining to warrants granted to consultants and service providers during the nine months ended September 30, 2026, based on the vesting conditions noted above. In addition, the aggregate grant-date fair value of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260101__20260930__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zEcqrac5Gsjj" title="Stock issued during period value new issues">1,104,339 of the warrants granted to the Company’s outside securities counsel on May 29, 2026, to its financial advisor on April 27, 2026, and September 17, 2026, and to an assignee of a registered broker dealer in July 2026 was determined to be a direct and incremental cost of the Company’s 2026 equity offerings and was charged to additional paid-in capital in accordance with SEC Staff Accounting Bulletin Topic 5A. The warrants granted to stockholders in consideration for lock-up agreements were granted to the holders in their capacity as stockholders and, accordingly, were accounted for as an equity transaction rather than as compensation expense; the aggregate grant-date fair value of $3,548,508 was recorded as a deemed dividend, which increases the net loss attributable to common stockholders for purposes of computing loss per share (see Note 2). 2026 Equity Incentive Plan On March 23, 2026, the Board of Directors adopted the Agassi Sports Entertainment Corp. 2026 Equity Incentive Plan, which became effective on the same date (the “2026 Plan”). The 2026 Plan provides an opportunity for any employee, officer, director or consultant of the Company, subject to limitations provided by federal or state securities laws, to receive (i) nonqualified stock options; (ii) stock appreciation rights; (iii) restricted stock awards; (iv) restricted stock units; (v) shares in performance of services; (vi) other awards of equity or equity based compensation; or (vii) any combination of the foregoing. In making such determinations, the Board or Compensation Committee may take into account the nature of the services rendered by such person, his or her present and potential contribution to the Company’s success, and such other factors as the Board or Compensation Committee, in its discretion shall deem relevant. Subject to adjustment in connection with the payment of a stock dividend, a stock split or subdivision or combination of the shares of common stock, or a reorganization or reclassification of the Company’s common stock, the aggregate total number of shares of common stock which may be issued pursuant to awards under the 2026 Plan is 1,500,000. RESTRICTED STOCK UNITS In May 2026, the Company granted <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20260501__20260531__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--PlanNameAxis__custom--TwoThousandTwentySixPlanMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zIhLx2ENTtBa" title="Number of shares granted">300,000 restricted stock units (“RSUs”) under the 2026 Plan to its Chief Executive Officer pursuant to the terms of his employment agreement. The RSUs vest in three equal annual installments on December 31, 2026, 2027 and 2028. On September 29, 2026, the Company granted <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20260929__20260929__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--PlanNameAxis__custom--TwoThousandTwentySixPlanMember__srt--TitleOfIndividualAxis__custom--ConsultantMember_z7aae6vjvUu8" title="Number of shares granted">200,000 RSUs under the 2026 Plan to a consultant, with a grant-date fair value of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20260929__20260929__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--PlanNameAxis__custom--TwoThousandTwentySixPlanMember__srt--TitleOfIndividualAxis__custom--ConsultantMember_zbWQTP4ReKEb" title="Grant-date fair value">5.05 per unit, which vest in three equal annual installments on each of the first three anniversaries of the October 1, 2026 vesting commencement date. The Company recorded stock-based compensation expense related to RSUs of approximately $<span id="xdx_90E_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20260701__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zEMthzQ7RL27" title="Stock-based compensation expense">135,155 and $<span id="xdx_904_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z737ZRnYyNU1" title="Stock-based compensation expense">215,954 in the statements of operations for the three and nine months ended September 30, 2026, respectively. Total unrecognized compensation cost related to non-vested RSUs amounted to approximately $<span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_iI_c20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zE5OWH1eFqtl" title="Employee service share based compensation nonvested awards">2,309,046 as of September 30, 2026, which is expected to be recognized over <span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zyY1AzfZjV6h" title="Nonvested award, cost not yet recognized, period for recognition">2.56 years. As of September 30, 2026, <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iI_pid_c20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zUFHSOPr7IG1" title="Shares unvested">500,000 RSUs remained unvested. <p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zDkbqOoAuCY4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following is a summary of RSU activity for the nine months ended September 30, 2026: SCHEDULE OF RESTRICTED STOCK UNITS VALUATION ASSUMPTIONS <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: left"> </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">RSUs</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">Weighted Average Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Nonvested as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z4CCVLu1pqr6" style="text-align: right" title="RSUs, nonvested, beginning">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_dtY_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zlyWsFCEzbPl" title="Weighted average fair value, non vested, beginning">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zNdabaDq0Cyi" style="width: 16%; text-align: right" title="RSUs, granted">500,000</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"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zh7rIRRbpCA4" title="Weighted average fair value, granted">5.05</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zRNn0AmyN0U3" style="text-align: right" title="RSUs, vested">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_dtY_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zyC15Tnufzme" title="Weighted average fair value, vested">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zevuS1Cpf1k5" style="border-bottom: Black 1pt solid; text-align: right" title="RSUs, forefeited">-</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"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_dtY_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zpGQu2RLFqVc" title="Weighted average fair value, forfeited">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Nonvested as of September 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zaDiLZx7Wq6l" style="border-bottom: Black 2.5pt double; text-align: right" title="RSUs, nonvested, ending">500,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </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"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zYTpnphHuKC1" title="Weighted average fair value, non vested, ending">5.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.001

5000000

0.001

500000000

2748971

2269583

705417

2097740

651231

226029

19223

8579

9574

20000

130000

6.50

80000

5.00

400000

50000

250000

50000

5.00

250000

249000

5.00

1245000

299000

1495000

25000

5.00

65000

7.00

P3Y

5.00

450000

25000

65000

50000

5.00

250000

13146824

15000

9785056

60000

5.50

330000

50000

10000

165000

275000

9574

4.70

45000

165000

320000

55000

69574

10000

The following is a summary of warrants for the nine months ended September 30, 2026. SCHEDULE OF WARRANT ACTIVITY <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; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Warrants</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">Weighted Average Exercise Price</td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">Intrinsic Value</td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding as of December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_uShares_c20260101__20260930_zAVsvJhme5Bc" title="Warrants, Outstanding, Balance">4,925,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260930_znk98o4coVLd" title="Weighted Average Exercise Price, Beginning">1.77</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_iS_c20260101__20260930_zk5tDo69Aopf" title="Outstanding Intrinsic value">20,592,675</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,577,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260930_zxvbqsmLe5Jf" title="Weighted Average Exercise Price, Granted">5.08</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: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,748,971</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260930_zFZYhFgX5iE7" title="Weighted Average Exercise Price, Exercised">0.40</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="padding-bottom: 1pt">Forfeited</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">(226,029</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"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20260101__20260930_zcOmk1qS5lDl" title="Weighted Average Exercise Price, Forfeited">0.40</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding as of September 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_uShares_c20260101__20260930_zvkgEUHAoYxj" title="Warrants, Outstanding, Balance">3,527,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260930_zRyAxHbvoQU5" title="Weighted Average Exercise Price Outstanding">4.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_iE_c20260101__20260930_zccdxH5Pmjyh" title="Outstanding Intrinsic value">3,986,188</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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: rgb(204,238,255)"> <td>Exercisable as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,925,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iI_c20251231_zcsOF4Cni8dg" title="Weighted Average Exercise Price Exercisable">1.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,592,675</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable as of September 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,527,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iI_c20260930_ztjJ1G2Kiuol" title="Weighted Average Exercise Price Exercisable">4.41</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,986,188</td><td style="text-align: left"> </td></tr> </table>

4925000

1.77

20592675

1577376

5.08

2748971

0.40

226029

0.40

3527376

4.41

3986188

4925000 1.77 20592675 3527376 4.41 3986188

P3Y4M9D

319500

200000

5.00

1275348

4500

50000

5.00

302541

65000

7.00

657876

5.00

2028-06-19

The warrants may be exercised only on a cash basis and include a 4.999% beneficial ownership limitation, which may be increased to 9.999% by a holder upon at least 61 days’ prior written notice to the Company.

250000

5.00

2031-06-04

The warrants are exercisable as to one half of the shares of common stock immediately, and exercisable as to the remaining half of the shares of common stock one year following the grant date of the warrants.

100000

5.00

50000

5.00

2031-04-26

200000

5.00

2029-02-02

250000

1.70

2030-03-05

500000

1.70

2030-03-05

100000

1.70

2030-03-05

50000

5.75

The warrants include a 4.999% beneficial ownership limitation, which can be increased to 9.999% by either holder, with at least 61 days prior written notice to the Company.

1000000

5.50

2030-10-31

8653480

2033957

<p id="xdx_89C_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_ze3NfwRzI7Ga" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SCHEDULE OF WARRANTS VALUATION ASSUMPTIONS <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: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">For the Nine Months Ended September 30,</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2026</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Risk-free interest rate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_z2Yx7HX0nlKi" title="Warrants and rights outstanding, measurement input">3.64% - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_zIxv6z0WXf33" title="Warrants and rights outstanding, measurement input">4.98</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MinimumMember_zawDNYWkrjgg" title="Warrants and rights outstanding, measurement input">3.87% - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__srt--RangeAxis__srt--MaximumMember_z5Y2auuMj4Yi" title="Warrants and rights outstanding, measurement input">4.06</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Expected term (in years)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_ztBdHTtYBLK2" title="Warrants and rights outstanding, measurement input">2 years - <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zdyFc8nDcpz1" title="Risk-free interest rate">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_z0lAfpRRjUqk" title="Risk-free interest rate">3 years - <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zunlX2dVYJ6" title="Warrants and rights outstanding, measurement input">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Expected volatility</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_z9Vc0EXa2lT3" title="Warrants and rights outstanding, measurement input">186.91% - <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zRGaRVWDxtE" title="Warrants and rights outstanding, measurement input">269.54</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zentsBxOaXS9" title="Risk-free interest rate">263.38% - <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zt2u2bUyJ5ni" title="Warrants and rights outstanding, measurement input">279.43</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Expected dividend yield</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zchVgjd7d0ce" title="Warrants and rights outstanding, measurement input">0.00</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">%</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zB4ZkWFEIrX8" title="Warrants and rights outstanding, measurement input">0.00</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">%</td></tr> </table>

3.64

4.98

3.87

4.06

186.91

269.54

263.38

279.43

0.00

1743829

2256803

1104339

3548508

1500000

300000

200000

5.05

135155

215954

2309046

P2Y6M21D

500000

<p id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zDkbqOoAuCY4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following is a summary of RSU activity for the nine months ended September 30, 2026: SCHEDULE OF RESTRICTED STOCK UNITS VALUATION ASSUMPTIONS <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: left"> </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">RSUs</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">Weighted Average Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Nonvested as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z4CCVLu1pqr6" style="text-align: right" title="RSUs, nonvested, beginning">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_dtY_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zlyWsFCEzbPl" title="Weighted average fair value, non vested, beginning">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zNdabaDq0Cyi" style="width: 16%; text-align: right" title="RSUs, granted">500,000</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"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zh7rIRRbpCA4" title="Weighted average fair value, granted">5.05</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zRNn0AmyN0U3" style="text-align: right" title="RSUs, vested">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_dtY_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zyC15Tnufzme" title="Weighted average fair value, vested">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zevuS1Cpf1k5" style="border-bottom: Black 1pt solid; text-align: right" title="RSUs, forefeited">-</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"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_dtY_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zpGQu2RLFqVc" title="Weighted average fair value, forfeited">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Nonvested as of September 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zaDiLZx7Wq6l" style="border-bottom: Black 2.5pt double; text-align: right" title="RSUs, nonvested, ending">500,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </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"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pid_c20260101__20260930__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zYTpnphHuKC1" title="Weighted average fair value, non vested, ending">5.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

500000

5.05

500000

5.05

NOTE 8 – RELATED PARTY TRANSACTIONS In prior periods, AAGC advanced funds to pay certain expenses of the Company. The Company formerly owned a 51% interest in AAGC. No advances were received from AAGC during the nine months ended September 30, 2026 or 2025, and no amounts were due to or from AAGC as of September 30, 2026, or December 31, 2025. On July 3, 2024, the Company granted warrants to purchase 2,975,000 shares of common stock at an exercise price of $0.397 per share, (i) to James Askew, an individual, who was subsequently appointed as a member of the Board of Directors of the Company (Warrants to purchase <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240703__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamesAskewMember_zpK1GvWcSQJk" title="Warrants to purchase shares">2,269,583 shares of common stock), and (ii) to Investments AKA, LLC, a limited liability company indirectly controlled by Andre K. Agassi, a significant beneficial owner of the Company’s common stock (Warrants to purchase <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240703__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_z00JP9NNR1vi" title="Warrants to purchase shares">705,417 shares of common stock). The Warrants vested immediately. The Warrants were exercisable as to one half of the shares of Common Stock immediately, and exercisable as to the remaining half of the shares of Common Stock one year following the grant date of the Warrant. The Warrants were granted to the Warrant Holders in consideration of services and support previously performed and provided, and expected to be performed or provided, by the Warrant Holders in furtherance of the Company’s business objectives. As discussed in greater detail in Note 7, above, the Warrants were exercised for common stock in cashless transactions in February 2026. The Company also entered into a Consulting Agreement, dated July 3, 2024, with Askew with respect to his services and the issuance of his Warrants. The Company’s corporate offices are located in a space shared with The Agassi Foundation, which is provided to the Company without charge. License and Brand Partner Agreements Effective June 18, 2026, <span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260618__20260618__us-gaap--TypeOfArrangementAxis__custom--LicenseAndBrandPartnerAgreementsMember_zCMikXUMtQJ5" title="Related party transaction description of transaction">the Company entered into a fifteen-year Name and Likeness License Agreement with AKA Licenses, LLC (“AKA Licenses”), an entity affiliated with Mr. Agassi, under which the Company is obligated to pay AKA Licenses a one-time fee of $250,000, payable upon the earlier of (a) the date the Company raises more than an aggregate of $3,000,000 in additional funding and (b) December 18, 2026 (see Note 9). The fee remained unpaid and is included in accounts payable and accrued expenses – related party as of September 30, 2026. Shawn Cable, the Company’s Chief Financial Officer, also serves as Chief Financial Officer of each of Investments AKA and AKA Licenses. See Note 6 for a description of the $1,000,000 Investments AKA Convertible Note funded on July 28, 2026, which, together with accrued interest of $6,600, was outstanding as of September 30, 2026. On October 31, 2025, the Company granted Stefanie Graf, the spouse of Mr. Agassi, warrants to purchase 1,000,000 shares of common stock at an exercise price of $5.50 per share (see Note 7), and the Company is party to a five-year Brand Partner Agreement, dated November 22, 2025, with Ms. Graf (see Note 9). On March 6, 2025, the Company granted Shawn Cable, the Company’s Chief Financial Officer, warrants to purchase up to 100,000 shares of common stock at an exercise price of $1.70 per share in consideration of his services as Chief Financial Officer (see Note 7). The Company is also party to a fifteen-year Name and Likeness License Agreement, dated June 4, 2026, with Darren Cahill, in consideration of which the Company granted Mr. Cahill warrants to purchase <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260604__20260604__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zNPkUCFsngJ9" title="Stock issued during period shares new issues">250,000 shares of common stock with a grant-date fair value of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260604__20260604__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6W3iNNHdud9" title="Stock issued during period value new issues">1,743,829, which was capitalized as a licensed right (see Note 5). On March 6, 2025, the Company granted Mr. Cahill warrants to purchase up to <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250306__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zrjMK4AMva91" title="Warrants to purchase">250,000 shares of common stock at an exercise price of $1.70 per share for consulting services (see Note 7). Subscription Agreements One of the March 2026 Investors was the Boreta Lifetime Trust, whose trustee is Ronald S. Boreta, the Company’s President, Chief Executive Officer and director. The Boreta Trust purchased <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260501__20260531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoretaLifetimeTrustMember_zSxKR3ZjeXs9" title="Stock issued during period shares new issues">50,000 shares of restricted common stock for $5.00 per share or $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260501__20260531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoretaLifetimeTrustMember_zJWm8pVfDcle" title="Number of value issued">250,000 in aggregate (see Note 7). On April 28, 2026, the Company entered into a Subscription Agreement with Investments AKA, LLC (“Investments AKA”), a limited liability company indirectly controlled by Andre K. Agassi, the Company’s largest beneficial stockholder, pursuant to which Investments AKA purchased <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260428__20260428__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_ztwKEemPuCH5" title="Stock issued during period shares new issues">50,000 shares of restricted common stock for $5.00 per share, or $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260428__20260428__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InvestmentsAkaLlcMember_zkA3XeGC7jo2" title="Stock issued during period value new issues">250,000 in aggregate (see Note 7). Employment Agreement On March 25, 2026, effective March 1, 2026, the Company entered into an Executive Employment Agreement with its Chief Executive Officer and director, Ronald S. Boreta. Under the agreement, Mr. Boreta is entitled to an annual base salary of $<span id="xdx_903_eus-gaap--SalariesAndWages_c20260325__20260325__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__us-gaap--EmploymentContractsMember_zzec8a87l7Eg" title="Annual base salary">270,000, subject to automatic annual increases of 10%, and may receive discretionary cash and equity-based bonuses. The agreement also provides for a $<span id="xdx_901_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount_iI_c20260325__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__us-gaap--EmploymentContractsMember_zcZwaFbb4UAe" title="Sign on bonus amount">250,000 sign-on bonus and the grant of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260325__20260325__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__us-gaap--EmploymentContractsMember_z6mhcTMoVP9k" title="Number of restricted stock unit">300,000 restricted stock units, subject to approval by the Board of Directors and the Company’s equity compensation plan. On May 6, 2026, the Board of Directors approved and granted the <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260506__20260506__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember__us-gaap--TypeOfArrangementAxis__us-gaap--EmploymentContractsMember_zJbOKIijODr2" title="Number of restricted stock unit">300,000 restricted stock units (see Note 7). During the nine months ended September 30, 2026, the Company recognized compensation expense of $<span id="xdx_902_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20260101__20260930__us-gaap--TypeOfArrangementAxis__us-gaap--EmploymentContractsMember_zhnncCL6Miqf" title="Recognized compensation expense">407,500 under the agreement, consisting of the $<span id="xdx_906_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount_iI_c20260930__us-gaap--TypeOfArrangementAxis__us-gaap--EmploymentContractsMember_z7pT1FrcOQae" title="Sign on bonus amount">250,000 sign-on bonus and $157,500 of salary expense, representing seven months of base salary at $22,500 per month from the March 1, 2026 effective date through September 30, 2026. As of September 30, 2026, the unpaid $250,000 sign-on bonus is included in accounts payable and accrued expenses – related party in the accompanying balance sheet.

2975000

0.397

2269583

705417

the Company entered into a fifteen-year Name and Likeness License Agreement with AKA Licenses, LLC (“AKA Licenses”), an entity affiliated with Mr. Agassi, under which the Company is obligated to pay AKA Licenses a one-time fee of $250,000, payable upon the earlier of (a) the date the Company raises more than an aggregate of $3,000,000 in additional funding and (b) December 18, 2026 (see Note 9). The fee remained unpaid and is included in accounts payable and accrued expenses – related party as of September 30, 2026. Shawn Cable, the Company’s Chief Financial Officer, also serves as Chief Financial Officer of each of Investments AKA and AKA Licenses. See Note 6 for a description of the $1,000,000 Investments AKA Convertible Note funded on July 28, 2026, which, together with accrued interest of $6,600, was outstanding as of September 30, 2026.

1000000

5.50

100000

1.70

250000

1743829

250000

1.70

50000

5.00

250000

50000

5.00

250000

270000

250000

300000

407500

250000

157500

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250000

NOTE 9 – COMMITMENTS AND CONTINGENCIES Other than as described below and elsewhere in these notes, the Company had no material commitments as of September 30, 2026. IBM Parties Under the Services Agreement and SoW 1 with the IBM Parties (as defined in Note 4) relating to the development of the Company’s digital platform and App, the Company agreed to make scheduled payments totaling $2,134,716 and has been invoiced a further $504,697 for approved change orders and $12,109 of late-payment interest, for total invoices of $2,651,521. Of this amount, $1,817,548 had been paid as of September 30, 2026, leaving approximately $834,000 unpaid. In October 2026, the Company paid $<span id="xdx_90F_eus-gaap--PaymentsForLegalSettlements_c20261001__20261031__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zDNkp7DJDbF6" title="Payments for legal settlements">200,000, leaving approximately $<span id="xdx_901_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_c20261031__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4b4PBfAvNfj" title="Unpaid balance">634,000 unpaid as of the date of this report. The total estimated cost of the digital platform is approximately $2,700,000. Under a February 2, 2026 Embedded Solution Agreement with International Business Machines Corporation, the Company has minimum cloud services purchase commitments of $500,000 for February 1, 2026 through January 31, 2027 (non-refundable) and $3,300,000 for February 1, 2027 through January 31, 2031, which becomes non-refundable unless terminated by the Company on or before December 31, 2026. $55,291 of cloud services was incurred and $33,553 paid through September 30, 2026. Under the Commitment Agreement, the Company may also be required to pay IBM a performance bonus of <span id="xdx_90D_ecustom--PerformanceBonusPercentageOfNetRevenue_iI_pid_dp_c20260930__us-gaap--TypeOfArrangementAxis__custom--CommitmentAgreementMember__srt--RangeAxis__srt--MinimumMember_ztvjXKWttRFh" title="Performance bonus percentage">2% to <span id="xdx_907_ecustom--PerformanceBonusPercentageOfNetRevenue_iI_pid_dp_c20260930__us-gaap--TypeOfArrangementAxis__custom--CommitmentAgreementMember__srt--RangeAxis__srt--MaximumMember_zqYymKvkhEI7" title="Performance bonus percentage">2.5% of net revenues from its arrangements with IBM, less IBM costs; no amount has been accrued as the Company has not generated revenue. Executive Employment Agreement Under the Executive Employment Agreement with the Company’s Chief Executive Officer, effective March 1, 2026, the Company is obligated to pay an annual base salary of $270,000, subject to automatic annual increases of 10%, and a one-time sign-on bonus of $<span id="xdx_90D_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount_iI_c20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RonaldSBoretaMember_ztdG60KlCa4a" title="Sign on bonus amount">250,000, which remained unpaid and included in accounts payable and accrued expenses – related party at September 30, 2026. The Company also granted the Chief Executive Officer <span id="xdx_90E_ecustom--EmploymentAgreementEquityAwardShares_c20260101__20260930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RonaldSBoretaMember_z0xxPM9WYh4i" title="Employment agreement equity award shares">300,000 restricted stock units (see Note 7). License and Brand Agreements The Company is party to a fifteen-year Name and Likeness License Agreement with Darren Cahill (see Note 5) and, effective June 18, 2026, a fifteen-year Name and Likeness License Agreement with AKA Licenses, LLC, a related party, under which the Company is obligated to pay a one-time fee of $<span id="xdx_90B_eus-gaap--DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount_iI_c20260618__us-gaap--TypeOfArrangementAxis__custom--LicenseAndBrandAgreementsMember_zWPesFYz5PCd" title="Sign on bonus amount">250,000 on the earlier of the date the Company raises more than an aggregate of $<span id="xdx_901_eus-gaap--AdjustmentsToAdditionalPaidInCapitalOther_c20260618__20260618__us-gaap--TypeOfArrangementAxis__custom--LicenseAndBrandAgreementsMember_zQuflgb2LuN2" title="Adjustments to additional paid in capital other">3,000,000 in additional funding and December 18, 2026, which has not been paid to date. The Company is also party to a five-year Brand Partner Agreement with Stefanie Graf (see Note 7) and a Collaboration and Licensing Agreement with JOOLA. Other Commitments Under the USTA Agreement (see below), the Company agreed to provide a fixed number of complimentary subscriptions to its mobile app (“App”), discounted yearly subscriptions to USTA members and coaches, and a fixed percentage of certain net revenues generated through the App during the agreement’s three-year term. The Company has agreed to make payments of $25,000 and $50,000 per year under its agreements with Delphi AI, Inc. (“Delphi”), and pays $6,000 per month under an investor relations letter agreement. In addition, under an Advisor Agreement with Delphi dated May 4, 2026, in consideration for advisory services provided by the Company, the Company received (i) a six-month option, but not an obligation, to invest in Delphi through either a Simple Agreement for Future Equity (SAFE) with a $100,000,000 valuation cap or an investment of up to $250,000, and (ii) the right to receive options to purchase up to 0.55% of Delphi’s common stock on a fully diluted basis, subject to the completion of specified deliverables, vesting criteria and forfeiture provisions. As of September 30, 2026, the Company had not exercised the investment option and no options to purchase Delphi common stock had been granted to the Company. Accordingly, no amounts have been recognized in the condensed financial statements in connection with these rights. In connection with the Trademark Purchase Agreement (see Note 5), the Company agreed to furnish the sellers an aggregate of six VIP tickets to all World Series of Pickleball events during each seller’s lifetime. On July 23, 2026, the Company granted two consultants warrants to purchase an aggregate of 200,000 shares of common stock (<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260723__srt--TitleOfIndividualAxis__custom--TwoConsultantsMember_zDW62Dz5d8Wk" title="Warrants to purchase shares">100,000 shares each) at $5.00 per share, with cashless exercise rights, in consideration for services rendered. One warrant is exercisable in full and expires on July 23, 2029; the other expires on July 23, 2031 and is exercisable for up to one-half of the underlying shares prior to July 23, 2027, and in full thereafter. On July 28, 2026, the Company issued an investor relations firm 20,000 shares of restricted common stock for strategic advisory and investor relations services to be rendered over three months. On July 24, 2026, the Company issued warrants to purchase 4,500 shares of common stock at an exercise price of $5.00 per share to Nathan Low, the principal of INTE Securities LLC, a FINRA-registered broker-dealer, in connection with $150,000 invested by investors introduced to the Company by INTE. The grant-date fair value of the warrants of $29,132 was accounted for as a direct and incremental cost of the related offering and charged to additional paid-in capital in accordance with SEC Staff Accounting Bulletin Topic 5A during the three months ended September 30, 2026. The Company also incurred a $10,500 cash fee to INTE (7% of the $150,000 invested), which was expensed in general and administrative expenses and was unpaid at September 30, 2026. On August 4, 2026, the Company announced the launch of its global “Let’s Play” pickleball and padel facilities initiative, through which the Company intends to pursue the acquisition, development and operation of pickleball and padel facilities. As of the date of this Report, the initiative is in the beginning stages of development, and the Company expects that pursuing the initiative will require substantial additional capital. No amounts relating to the initiative are recognized in the accompanying unaudited condensed financial statements. On August 6, 2026, the Company entered into a Commercial Agreement with United States Tennis Association Incorporated, for itself and on behalf of USTA Coaching, Inc. (collectively, “USTA”, and the Commercial Agreement, the “USTA Agreement”). Pursuant to the USTA Agreement, USTA agreed to provide the Company the use of certain proprietary training content, coaching materials, training methodologies, curricula, coaching philosophies (including the USTA American Development Model for Tennis (ADM)), educational resources, and related materials developed by or on behalf of USTA or licensed thereto (collectively, the “USTA Content”), for use in the Company’s planned App, solely in order to train and fine-tune the App’s AI model solely to (i) direct users of the App in accordance with USTA’s coaching philosophy, including the ADM, and (ii) surface available resources offered by USTA programs, learning management system, and the USTA certification pathway (collectively, the “Permitted Purpose”). In consideration for agreeing to enter into the USTA Agreement and agreeing to the terms thereof, the Company agreed to make Darren Cahill available to speak at USTA’s Coaches Open event in August 2026, and for Andre Agassi to speak at another USTA Coaching event prior to August 31, 2027; agreed to provide USTA a fixed number of complementary subscriptions to the App, and to provide an agreed upon discount on yearly subscriptions to the App from USTA members and USTA coaches during the term of the agreement; and to share a fixed percentage of net revenues that the Company generates through the App from USTA members and USTA coaches, net of platform and application fees, and adjusted for chargebacks and refunds. The USTA Agreement has a term of three years, and can be terminated prior to that by either party for cause, provided the non-breaching party provides the other 60 days after written notice of any such event relating to a for cause termination and the non-breaching party does not cure such breach within such 60 day period, and can also be terminated immediately by USTA in the event of (i) the Company’s unauthorized use of the USTA Content, (ii) the occurrence of a material security incident caused by the Company’s failure to comply with its obligations under the agreement; (iii) the Company’s breach of the agreement’s prohibitions on reverse engineering and secondary use of the USTA Content, or (iv) the Company’s breach of its agreement to use commercially reasonable efforts to make the App available to users. Additionally, either party may terminate the agreement upon the other party’s insolvency or entry into bankruptcy. Registration Payment Arrangements Under the Registration Rights Agreement entered into in July 2026, the Company may be required to issue additional shares of common stock equal to five percent (5%) of the shares sold to the applicable investors, as liquidated damages and not as a penalty, if specified registration deadlines are not met (see Note 2), as follows: On July 13, 2026, in connection with the Subscription Agreement entered into in July 2026, the Company entered into a Registration Rights Agreement in favor of the investor (who executed a counterpart thereof in connection with his investment). Pursuant to the Registration Rights Agreement, the Company agreed to file a registration statement to register the resale of the shares sold to such investor on or before the first business day following the date which falls 45 days after the last sale of securities in the offering in connection with the Registration Rights Agreement, and to use commercially reasonable efforts to cause such registration statement to be declared effective as promptly as possible thereafter. Once effective, the Company agreed to keep the registration statement effective until the earlier of (a) the date that all shares covered by such registration statement (i) have been sold, thereunder or pursuant to Rule 144, or (ii) may be sold without volume or manner-of-sale restrictions pursuant to Rule 144 and without the requirement for the Company to be in compliance with the current public information requirement under Rule 144, and (b) three years after the date of the Registration Rights Agreement. If the Company fails to file the registration statement by the required dates as disclosed above, then the Company is required to promptly issue to each investor, as liquidated damages and not as a penalty, additional shares of common stock equal to five percent (5%) of the shares then held by such Investor subject to such failure to file. If such failure to file continues for a period of thirty (30) days following the initial occurrence thereof, the Company is required to promptly issue to each such investor additional shares of common stock equal to an additional five percent (5%) of the shares then held by such investor which remain subject to such failure for each additional thirty (30) day period during which such event continues; provided, however, that the aggregate number of additional shares of common stock required to be issued to any investor will not exceed fifteen percent (15%) of the shares originally subject to such failure with respect to such investor. The Registration Rights Agreement includes customary representations, indemnification obligations of each party, and other provisions

2134716

504697

12109

2651521

1817548

834000

200000

634000

2700000

500000

3300000

55291 33553 0.02 0.025 270000

250000

300000

250000

3000000

The Company has agreed to make payments of $25,000 and $50,000 per year under its agreements with Delphi AI, Inc. (“Delphi”), and pays $6,000 per month under an investor relations letter agreement. In addition, under an Advisor Agreement with Delphi dated May 4, 2026, in consideration for advisory services provided by the Company, the Company received (i) a six-month option, but not an obligation, to invest in Delphi through either a Simple Agreement for Future Equity (SAFE) with a $100,000,000 valuation cap or an investment of up to $250,000, and (ii) the right to receive options to purchase up to 0.55% of Delphi’s common stock on a fully diluted basis, subject to the completion of specified deliverables, vesting criteria and forfeiture provisions. As of September 30, 2026, the Company had not exercised the investment option and no options to purchase Delphi common stock had been granted to the Company. Accordingly, no amounts have been recognized in the condensed financial statements in connection with these rights. In connection with the Trademark Purchase Agreement (see Note 5), the Company agreed to furnish the sellers an aggregate of six VIP tickets to all World Series of Pickleball events during each seller’s lifetime.

200000

100000

5.00

20000

4500

5.00

150000

29132

10500

150000

If the Company fails to file the registration statement by the required dates as disclosed above, then the Company is required to promptly issue to each investor, as liquidated damages and not as a penalty, additional shares of common stock equal to five percent (5%) of the shares then held by such Investor subject to such failure to file. If such failure to file continues for a period of thirty (30) days following the initial occurrence thereof, the Company is required to promptly issue to each such investor additional shares of common stock equal to an additional five percent (5%) of the shares then held by such investor which remain subject to such failure for each additional thirty (30) day period during which such event continues; provided, however, that the aggregate number of additional shares of common stock required to be issued to any investor will not exceed fifteen percent (15%) of the shares originally subject to such failure with respect to such investor. The Registration Rights Agreement includes customary representations, indemnification obligations of each party, and other provisions

NOTE 10 – SUBSEQUENT EVENTS The Company has evaluated events through November XX, 2026, the filing date of this Form 10-Q, and determined that there have been no subsequent events that occurred that would require adjustments to our disclosures in these unaudited condensed interim financial statements, except as discussed below: As discussed in greater detail in Note 6, on July 28, 2026, the Company entered into the Investments AKA Convertible Note. On October 16, 2026, the Company entered into a First Amendment to Convertible Promissory Note (the “First Amendment”) dated October 15, 2026, with Investments AKA, which amended the AKA Convertible Note to provide for the conversion, effective immediately upon the parties entry into the First Amendment, of the $1,000,000 principal balance of the Convertible Note into <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20261015__20261015__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--NoteSharesMember_zaM1ilwdCZAh" title="Convertible shares">200,000 shares of the Company’s common stock (the “Note Shares”), and warrants to purchase <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20261015__20261015__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--NoteWarrantMember_zeZ6Ilk8h4f5" title="Convertible shares">200,000 shares of common stock of the Company (the “Note Warrants”), based on a unit (one share of common stock and one warrant) price of $<span id="xdx_90E_eus-gaap--SharePrice_iI_pid_c20261015__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zquEnpl7LXVh" title="Price per share">5.00 per share, the same unit price paid by recent investors in the Company’s private placement (as discussed in greater detail below). Because Investments AKA is a related party, the Company expects to account for the conversion as a capital transaction, with any difference between the fair value of the Note Shares and Note Warrants and the $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20261015__20261015__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__custom--NoteSharesAndWarrantsMember_zvXtCsrDCwqk" title="Convertible shares amount">1,000,000 carrying amount of the note recorded in additional paid-in capital and no gain or loss is recognized. The First Amendment included customary representations of the parties, confirmed that the Convertible Note was satisfied in full upon conversion thereof, and clarified that it was the intention of the parties that interest would accrue under the Convertible Note semi-annually, that no interest had accrued as of the conversion date of the AKA Convertible Note, and that to the extent that any interest had accrued, that such interest was forgiven by Investments AKA. The Note Warrants have a term of three years (through October 15, 2029), cash only exercise rights, an exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20261015__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zksZEspXRsi" title="Warrants exercise price">7.00 per share, and customary adjustment provisions for stock splits, recapitalizations and similar transactions affecting the Company. On October 16, 2026, the Company entered into a Subscription Agreement with Investments AKA, pursuant to which Investments AKA subscribed, in a private transaction, to purchase <span id="xdx_90A_ecustom--CapitalUnitsIssued_iI_pid_c20261016__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zindjoN9VBz9" title="Purchase of share units">300,000 units, each consisting of one share of common stock and one warrant to purchase one share of common stock of the Company, for $<span id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20261016__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z9tmNsaAHYci" title="Shares price per share">5.00 per unit, or $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20261016__20261016__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_zlghLIIwSaV1" title="Proceeds from issuance">1,500,000 in aggregate. The Subscription Agreement warrants have identical terms as the Note Warrants, discussed above. The Subscription Agreement included customary representations and warranties of Investments AKA and the Company. The Subscription Agreement also provided Investments AKA piggy-back registration rights for the Note Shares, Subscription Agreement shares and the shares of Company common stock issuable upon exercise of the Note Warrants and Subscription Agreement warrants, for a period of two years from the date of the Subscription Agreement, which applies to any secondary offering registration statement filed by the Company, subject to customary exceptions and carveouts, and subject to customary pre-requisites of Investments AKA. On October 12, 2026, the Company issued an investor relations firm <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20261012__20261012__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zstJvk4e6ozc" title="Stock issued for services">50,000 shares of restricted common stock in consideration for strategic advisory and investor relations consulting services to be rendered to the Company over a term of six months. On October 30, 2026, Agassi Sports Licensing LLC, a newly formed wholly-owned subsidiary of the Company, entered into a Merchandise License Agreement (the “Grateful Dead License Agreement”), with Rhino Entertainment LLC (“Rhino”). Rhino is the master licensee of Grateful Dead Productions, which in turn is the owner of Grateful Dead’s records and performances and numerous Grateful Dead trademarks. Pursuant to the Grateful Dead License Agreement, Rhino granted Agassi Sports Licensing LLC a worldwide, non-exclusive, non-transferable, non-assignable right to use certain Grateful Dead Brand trademarks, indicia and artwork as described in the Grateful Dead License Agreement (collectively, the “Licensed Property”), solely in connection with the manufacture, distribution and sale of certain (a) pickleball and padel equipment and accessories, (b) pickleball and padel apparel, and (c) water bottles and tumblers (collectively, the “Licensed Products”). Approved channels of distribution under the agreement include direct to consumer sales (including through the Company’s ecommerce website and at pickleball/racquet sporting events and wholesale sales through department stores, online retails, sporting good stores, and others. In consideration for providing us rights under the Grateful Dead License Agreement, we agreed to pay Rhino a royalty on the net sales of Licensed Products (“Royalties”). We also agreed to pay Rhino certain “Guaranteed Payments” relating to the Royalties each contract year and to advance a portion of the Guaranteed Payments, including certain amounts required to be paid upon entry into the agreement. Advance payments are recoupable from Royalties due and are nonrefundable. In the event the actual Royalties are less than the Guaranteed Payments, we are required to pay Rhino the difference between such Guaranteed Payments and such actual Royalties at the end of the applicable contract year. The Grateful Dead License Agreement has an initial term through June 30, 2030, subject to the right to extend the agreement under certain circumstances. We also agreed to make certain advertising expenditures during each contract year of the Term and the Grateful Dead License Agreement includes certain minimum net sales requirements for each year of the term. The initial marketing date for Licensed Products to be marketed under the agreement is no later than May 1, 2027 and the initial shipment date for Licensed Products to be sold by the Company is no later than July 1, 2027. On October 30, 2026, we entered into a Manufacturer Agreement for Use of Licensed Property dated October 26, 2026 (the “Manufacturer Agreement”), with a manufacturer (the “Manufacturer”). Pursuant to the Manufacturer Agreement, the Manufacturer agreed to manufacture and distribute the Licensed Products for us. The Manufacturer Agreement has a term from October 26, 2026, through June 30, 2030, unless earlier terminated as provided therein, and also terminates automatically upon the termination of the Grateful Dead License Agreement. The Manufacturer Agreement includes customary representations and warranties of the parties, including as to the Manufacturer’s manufacturing and employment practices; requirements for us to indemnify the Manufacturer for losses relating to any alleged misuse or infringement of intellectual property rights; mutual indemnification obligations of the parties; inspection rights for the Company; and mutual confidentiality obligations. We have the right to terminate the Manufacturer Agreement if (i) the Manufacturer breaches the agreement and the Manufacturer fails to cure the purported breach within 30 days after notice thereof; and (ii) promptly upon giving or receiving notice of termination of the Grateful Dead License Agreement. We agreed to reimburse the Manufacturer for all costs and expenses incurred by the Manufacturer upon termination of the Manufacturer Agreement, including payment for finished goods, work in process, non-cancelable commitments, equipment used to manufacture products under the agreement, packaging, raw materials, and costs of destruction of inventory if requested, provided, no reimbursement shall be required if the Manufacturer or its subcontractor engaged in the unauthorized use of the Licensed Property. On November 5, 2026, the Company entered into separate Media Value Letter Agreements (the “Media Value Agreements”) with each of Sinclair Television Group, Inc. (“Sinclair”) and The Tennis Channel, LLC (the “Tennis Channel”, and together with Sinclair, the “Media Value Providers”). Pursuant to the Media Value Agreements, during the two year term of the Media Value Agreements, each of the Media Value Providers and the Company, agreed to work together and determine the appropriate procurement of inventory based on advertising availabilities (each an “Ad Buy”) on Sinclair/Tennis Channel owned and/or operated properties which may include without limitation, its linear television, digital, or social media properties with a net media value of $1.5 million ($<span id="xdx_904_ecustom--NetMediaValue_c20261105__20261105__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--SinclairTelevisionGroupIncMember_zqIudomjtZrl" title="Net media value">300,000 as to Sinclair and $<span id="xdx_905_ecustom--NetMediaValue_pn5n6_c20261105__20261105__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TennisChannelLLCMember_zLNUZwA83sxe" title="Net media value">1.2 million as to Tennis Channel), based on the Media Value Provider’s then-current rate card (“Media Value”). In consideration for Sinclair and Tennis Channel providing an aggregate of $1.5 million of Media Value to the Company, we agreed to issue the Media Value Providers an aggregate of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20261105__20261105__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOOzfpSMGBai" title="Restricted shares">300,000 shares of restricted common stock (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20261105__20261105__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--SinclairTelevisionGroupIncMember_zm30GXNXHGQe" title="Restricted shares">60,000 shares to Sinclair and <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20261105__20261105__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TennisChannelLLCMember_zzPmObArMqwc" title="Restricted shares">240,000 shares to the Tennis Channel) (the “Media Value Shares”), with an agreed upon value of $5.00 per share, pursuant to separate Media Value Share Issuance Agreements entered into between each of the Media Value Providers and the Company on November 5, 2026 (the “Equity Agreement”). The Equity Agreements confirmed the $5.00 per share value of the Media Value Shares; provide that the Media Value Shares shall not be subject to forfeiture, cancellation, repurchase, redemption, set-off or clawback by the Company for any reason; include customary representations and warranties of the Company and the Media Value Providers; and provide for mutual indemnification rights for breaches of the Equity Agreements by either party. The Media Value Shares are subject to lock-up restrictions prohibiting each Media Value Provider from transferring any Media Value Shares during the six months following the date of the Equity Agreements. Thereafter, half of the Media Value Shares issued to each Media Value Provider, subject to equitable adjustment for stock dividends, stock splits and similar transactions, remain subject to the lock-up until the first anniversary of the date of the agreements, while the remaining Media Value Shares are released from the lock-up. These restrictions also apply to certain securities issued in respect of the Media Value Shares and prohibit pledges, short sales, hedging and other transactions that transfer the economic consequences of ownership. The lock-up permits customary transfers without consideration to affiliates and direct equity holders, subject to prior notice, the transferee’s written agreement to the applicable restrictions and compliance with applicable securities laws. Exceptions also apply to transfers in board-approved tender offers, exchange offers, mergers or change of control transactions, registered offerings in which the Media Value Provider includes its securities pursuant to the applicable Equity Agreement, and transfers required by law or court order. The lock-up terminates automatically if the Company materially breaches the applicable agreement and fails to cure the breach within 30 days after receiving written notice from the Media Value Provider. The Equity Agreements grant the Media Value Providers piggyback registration rights to include the resale of the Media Value Shares in certain registration statements filed by the Company for its own account or for other securityholders, subject to timely election, customary information requirements, specified exceptions and limitations, and customary underwriter, placement agent and Securities and Exchange Commission cutbacks. These piggyback rights expire on the earlier of five years after the date of the Equity Agreements and the date all Media Value Shares may be sold without restriction or limitation, and without a restrictive legend, under Rule 144. In addition, if, at any time after six months following the date of the Equity Agreements, the Media Value Shares cannot be sold without restriction or limitation under Rule 144, the Media Value Provider may request that the Company register their resale. Upon such request, the Company must file a resale registration statement within 45 days, or 30 days if the Company is eligible to use Form S-3 or another short-form registration statement, use commercially reasonable efforts to obtain effectiveness thereof within 90 days after the request, and maintain effectiveness thereof until all covered securities have been sold or may be sold without restriction or limitation under Rule 144. The Company will bear the registration expenses of such filing, subject to specified exclusions, and the parties have agreed to customary mutual indemnification provisions. If the Company fails to include Media Value Shares required to be included in a registration statement or fails to meet the applicable filing or effectiveness deadlines, subject to the Equity Agreement’s exceptions and limitations, a Media Value Provider may, upon written notice, suspend its obligations under the Media Value Agreement, including providing Media Value and procuring, placing or fulfilling Ad Buys, without breaching either agreement. The suspension may continue until the affected shares are covered by an effective resale registration statement or the Company, at its expense, obtains an appropriate Rule 144 resale opinion. The Media Value Provider must immediately resume performance upon satisfaction of either condition, and any suspension will not extend the term of the Media Value Agreement. We also agreed that, without the approval of the Media Value Providers, we would not grant any registration rights that conflict with, or rank senior to, the registration rights of the Media Value Providers, until such time as the Media Value Shares have been registered under the Securities Act, unless we provide the same rights to the Media Value Providers. Effective on November 6, 2026, the Board of Directors appointed director James Askew as the Non-Executive Vice Chairman of the Board of Directors, to serve until his successor is appointed or his earlier resignation, removal by the Board of Directors or cessation of service as a director. In this non-executive Board role, he shall assist the Board of Directors, its Chairman, if any, and management with strategic planning; evaluating, structuring and negotiating transactions; reviewing and advising on agreement terms; attending counterparty meetings and negotiations; coordinating with the Company’s advisers; facilitating Board of Directors and management communications and follow-up; and reporting material developments and recommendations to the Board. He shall also perform other related duties assigned by the Board. The appointment does not make him an officer, employee or independent director, confer authority to bind the Company or direct employees, or authorize responsibilities reserved to independent directors.

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