v3.26.3
Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Earnout Liability

On September 30, 2026 and December 31, 2025, the fair value of the Company’s preferred stock liabilities and earnout liability was classified as follows:

 

    September 30, 2026  
    Level 1     Level 2     Level 3     Total  
Preferred stock liabilities – Series E Preferred   $ -     $ 3,729,600     $ -     $ 3,729,600  
Earnout liability   $ -     $ -     $ 500     $ 500  

 

    December 31, 2025  
    Level 1     Level 2     Level 3     Total  
Earnout liability   $ -     $ -     $ 20,000     $ 20,000  
Schedule of Change in the Fair Value Measurement Using Significant Inputs

The change in the fair value measurement using significant inputs (Level 3) for the nine months ended September 30, 2026 and 2025 for the Company is presented below:

 

    Level 3  
Derivative liabilities:        
Balance at December 31, 2025   $ -  
Initial fair value of conversion features allocated to debt discount     4,485,200  
Initial fair value of conversion features allocated to initial derivative expense     3,623,224  
Gain on revaluation of derivative liabilities     (227,340 )
Derecognized upon extinguishment of debt included in gain on debt extinguishment     (7,881,084 )
Balance at September 30, 2026   $ -  
         
Earnout liability:        
Balance at December 31, 2024   $ 20,000  
Revaluation of earnout liability     -  
Balance at September 30, 2025   $ 20,000  
         
Earnout liability:        
Balance at December 31, 2025   $ 20,000  
Revaluation of earnout liability     (19,500 )
Balance at September 30, 2026   $ 500  
Schedule of Preferred Stock Liabilities Activity

During the nine months ended September 30, 2026, preferred stock liabilities activity consisted of the following:

 

    Series D Preferred Stock     Series E Preferred Stock     Total  
Preferred stock liabilities balance on December 31, 2025   $ -     $ -     $ -  
Reclassification of fair value of preferred stock from equity to preferred stock liabilities     8,784,862       12,799,260       21,584,122  
Gain on changes in fair value recognized in consolidated statement of operations     (1,461,872 )     (8,873,254 )     (10,335,126 )
Reclassification of fair value of preferred stock from preferred stock liabilities to equity     (7,322,990 )     -       (7,322,990 )
Reclassification of fair value of preferred stock liability to paid-in capital upon conversion     -       (196,406 )     (196,406 )
Preferred stock liabilities balance on September 30, 2026   $ -     $ 3,729,600     $ 3,729,600