0001308027 2026-01-01 2026-03-31 0001308027 2026-05-12 0001308027 2026-03-31 0001308027 2025-12-31 0001308027 us-gaap:NonrelatedPartyMember 2026-03-31 0001308027 us-gaap:NonrelatedPartyMember 2025-12-31 0001308027 us-gaap:RelatedPartyMember 2026-03-31 0001308027 us-gaap:RelatedPartyMember 2025-12-31 0001308027 us-gaap:SeriesAPreferredStockMember 2026-03-31 0001308027 us-gaap:SeriesAPreferredStockMember 2025-12-31 0001308027 us-gaap:SeriesBPreferredStockMember 2026-03-31 0001308027 us-gaap:SeriesBPreferredStockMember 2025-12-31 0001308027 us-gaap:SeriesCPreferredStockMember 2026-03-31 0001308027 us-gaap:SeriesCPreferredStockMember 2025-12-31 0001308027 2025-01-01 2025-03-31 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-12-31 0001308027 us-gaap:SeriesBPreferredStockMember us-gaap:PreferredStockMember 2025-12-31 0001308027 us-gaap:SeriesCPreferredStockMember us-gaap:PreferredStockMember 2025-12-31 0001308027 us-gaap:CommonStockMember 2025-12-31 0001308027 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001308027 us-gaap:RetainedEarningsMember 2025-12-31 0001308027 us-gaap:TreasuryStockCommonMember 2025-12-31 0001308027 us-gaap:ParentMember 2025-12-31 0001308027 us-gaap:NoncontrollingInterestMember 2025-12-31 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2024-12-31 0001308027 us-gaap:SeriesBPreferredStockMember us-gaap:PreferredStockMember 2024-12-31 0001308027 us-gaap:SeriesCPreferredStockMember us-gaap:PreferredStockMember 2024-12-31 0001308027 us-gaap:CommonStockMember 2024-12-31 0001308027 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001308027 us-gaap:RetainedEarningsMember 2024-12-31 0001308027 us-gaap:TreasuryStockCommonMember 2024-12-31 0001308027 us-gaap:ParentMember 2024-12-31 0001308027 us-gaap:NoncontrollingInterestMember 2024-12-31 0001308027 2024-12-31 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:SeriesBPreferredStockMember us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:SeriesCPreferredStockMember us-gaap:PreferredStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:CommonStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:AdditionalPaidInCapitalMember 2026-01-01 2026-03-31 0001308027 us-gaap:RetainedEarningsMember 2026-01-01 2026-03-31 0001308027 us-gaap:TreasuryStockCommonMember 2026-01-01 2026-03-31 0001308027 us-gaap:ParentMember 2026-01-01 2026-03-31 0001308027 us-gaap:NoncontrollingInterestMember 2026-01-01 2026-03-31 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-01-01 2025-03-31 0001308027 us-gaap:SeriesBPreferredStockMember us-gaap:PreferredStockMember 2025-01-01 2025-03-31 0001308027 us-gaap:SeriesCPreferredStockMember us-gaap:PreferredStockMember 2025-01-01 2025-03-31 0001308027 us-gaap:CommonStockMember 2025-01-01 2025-03-31 0001308027 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-03-31 0001308027 us-gaap:RetainedEarningsMember 2025-01-01 2025-03-31 0001308027 us-gaap:TreasuryStockCommonMember 2025-01-01 2025-03-31 0001308027 us-gaap:ParentMember 2025-01-01 2025-03-31 0001308027 us-gaap:NoncontrollingInterestMember 2025-01-01 2025-03-31 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2026-03-31 0001308027 us-gaap:SeriesBPreferredStockMember us-gaap:PreferredStockMember 2026-03-31 0001308027 us-gaap:SeriesCPreferredStockMember us-gaap:PreferredStockMember 2026-03-31 0001308027 us-gaap:CommonStockMember 2026-03-31 0001308027 us-gaap:AdditionalPaidInCapitalMember 2026-03-31 0001308027 us-gaap:RetainedEarningsMember 2026-03-31 0001308027 us-gaap:TreasuryStockCommonMember 2026-03-31 0001308027 us-gaap:ParentMember 2026-03-31 0001308027 us-gaap:NoncontrollingInterestMember 2026-03-31 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PreferredStockMember 2025-03-31 0001308027 us-gaap:SeriesBPreferredStockMember us-gaap:PreferredStockMember 2025-03-31 0001308027 us-gaap:SeriesCPreferredStockMember us-gaap:PreferredStockMember 2025-03-31 0001308027 us-gaap:CommonStockMember 2025-03-31 0001308027 us-gaap:AdditionalPaidInCapitalMember 2025-03-31 0001308027 us-gaap:RetainedEarningsMember 2025-03-31 0001308027 us-gaap:TreasuryStockCommonMember 2025-03-31 0001308027 us-gaap:ParentMember 2025-03-31 0001308027 us-gaap:NoncontrollingInterestMember 2025-03-31 0001308027 2025-03-31 0001308027 srt:MinimumMember 2026-03-31 0001308027 srt:MaximumMember 2026-03-31 0001308027 srt:MinimumMember VYST:PatentMember 2026-03-31 0001308027 srt:MaximumMember VYST:PatentMember 2026-03-31 0001308027 srt:MinimumMember us-gaap:TradeNamesMember 2026-03-31 0001308027 srt:MaximumMember us-gaap:TradeNamesMember 2026-03-31 0001308027 us-gaap:EmployeeStockOptionMember 2026-01-01 2026-03-31 0001308027 us-gaap:EmployeeStockOptionMember 2025-01-01 2025-03-31 0001308027 us-gaap:WarrantMember 2026-01-01 2026-03-31 0001308027 us-gaap:WarrantMember 2025-01-01 2025-03-31 0001308027 us-gaap:ConvertiblePreferredStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:ConvertiblePreferredStockMember 2025-01-01 2025-03-31 0001308027 2025-01-01 2025-12-31 0001308027 VYST:ToolingAndTestingEquipmentMember 2026-03-31 0001308027 VYST:ToolingAndTestingEquipmentMember 2025-12-31 0001308027 VYST:FurnitureFixturesAndEquipmentMember 2026-03-31 0001308027 VYST:FurnitureFixturesAndEquipmentMember 2025-12-31 0001308027 us-gaap:PatentsMember 2026-03-31 0001308027 us-gaap:PatentsMember 2025-12-31 0001308027 srt:MinimumMember us-gaap:PatentsMember 2026-03-31 0001308027 srt:MaximumMember us-gaap:PatentsMember 2026-03-31 0001308027 VYST:ProprietaryTechnologyMember 2026-03-31 0001308027 VYST:ProprietaryTechnologyMember 2025-12-31 0001308027 VYST:TradeNamesAndBrandMember 2026-03-31 0001308027 VYST:TradeNamesAndBrandMember 2025-12-31 0001308027 srt:MinimumMember VYST:TradeNamesAndBrandMember 2026-03-31 0001308027 srt:MaximumMember VYST:TradeNamesAndBrandMember 2026-03-31 0001308027 srt:MinimumMember 2026-01-01 2026-03-31 0001308027 srt:MaximumMember 2026-01-01 2026-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember 2026-01-01 2026-03-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember 2026-01-01 2026-03-31 0001308027 VYST:ShareholderConvertibleNotesPayableMember 2018-12-31 0001308027 VYST:ShareholderConvertibleNotesPayableMember 2018-01-01 2018-12-31 0001308027 VYST:ShareholderConvertibleNotesPayableMember 2026-03-31 0001308027 VYST:ShareholderConvertibleNotesPayableMember 2025-12-31 0001308027 VYST:ConvertiblePromissoryNotesMember 2021-12-31 0001308027 2025-01-31 0001308027 us-gaap:SubscriptionArrangementMember 2025-03-01 2025-03-31 0001308027 us-gaap:SubscriptionArrangementMember 2026-01-01 2026-03-31 0001308027 us-gaap:CommonStockMember us-gaap:SubscriptionArrangementMember 2025-01-01 0001308027 us-gaap:CommonStockMember us-gaap:SubscriptionArrangementMember 2025-01-01 2025-03-31 0001308027 VYST:ConvertiblePromissoryNotesMember 2025-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:JamieRotmanMember 2021-08-17 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:JamieRotmanMember 2026-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:JamieRotmanMember 2025-12-31 0001308027 VYST:JamieRotmanMember 2026-01-01 2026-03-31 0001308027 VYST:JamieRotmanMember 2025-01-01 2025-03-31 0001308027 srt:MaximumMember VYST:RotmanFamilyConvertibleNoteMember VYST:BlueOarConsultingIncMember 2025-12-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:BlueOarConsultingIncMember 2025-12-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:BlueOarConsultingIncMember 2025-12-31 2025-12-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember 2026-03-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember VYST:BernardRotmanMember 2026-03-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember VYST:BernardRotmanMember 2026-01-01 2026-03-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember VYST:BernardRotmanMember 2025-12-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember VYST:BernardRotmanMember 2025-01-01 2025-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember us-gaap:RelatedPartyMember 2026-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember us-gaap:RelatedPartyMember 2025-12-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember us-gaap:RelatedPartyMember 2026-03-31 0001308027 VYST:RotmanFamilyNonConvertibleNoteMember us-gaap:RelatedPartyMember 2025-12-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:JamieRotmanMember 2026-01-01 2026-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:BlueOarConsultingIncMember 2026-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember VYST:BlueOarConsultingIncMember 2026-01-01 2026-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember 2026-03-31 0001308027 VYST:RotmanFamilyConvertibleNoteMember 2025-12-31 0001308027 VYST:BernardRotmanMember VYST:RotmanFamilyNonConvertibleNoteMember 2026-03-31 0001308027 VYST:BernardRotmanMember VYST:RotmanFamilyNonConvertibleNoteMember 2025-12-31 0001308027 VYST:BernardRotmanMember VYST:RotmanFamilyNonConvertibleNoteMember 2026-01-01 2026-03-31 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PrivatePlacementMember 2013-05-02 2013-05-02 0001308027 us-gaap:SeriesAPreferredStockMember us-gaap:PrivatePlacementMember 2013-05-02 0001308027 us-gaap:SeriesAPreferredStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:SeriesAPreferredStockMember 2025-01-01 2025-12-31 0001308027 us-gaap:SeriesBPreferredStockMember 2022-04-11 2022-04-11 0001308027 us-gaap:SeriesBPreferredStockMember 2022-04-11 0001308027 us-gaap:PreferredStockMember 2026-03-31 0001308027 us-gaap:SeriesBPreferredStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:SeriesBPreferredStockMember 2025-01-01 2025-12-31 0001308027 us-gaap:SeriesCPreferredStockMember 2022-07-08 2022-07-08 0001308027 us-gaap:SeriesCPreferredStockMember 2022-07-08 0001308027 us-gaap:SeriesCPreferredStockMember 2026-01-01 2026-03-31 0001308027 us-gaap:SeriesCPreferredStockMember 2025-01-01 2025-12-31 0001308027 VYST:CommonStockSubscriptionArrangementMember 2026-01-01 2026-03-31 0001308027 VYST:OtherMember 2025-12-31 0001308027 us-gaap:RelatedPartyMember 2026-01-01 2026-03-31 0001308027 VYST:OtherMember 2026-01-01 2026-03-31 0001308027 VYST:OtherMember 2026-03-31 0001308027 VYST:AirPurificationUnitsMember 2026-01-01 2026-03-31 0001308027 VYST:AirPurificationUnitsMember 2025-01-01 2025-03-31 0001308027 VYST:MattressesAndToppersMember 2026-01-01 2026-03-31 0001308027 VYST:MattressesAndToppersMember 2025-01-01 2025-03-31 0001308027 VYST:RoyaltiesAndOtherMember 2026-01-01 2026-03-31 0001308027 VYST:RoyaltiesAndOtherMember 2025-01-01 2025-03-31 0001308027 VYST:EmployeeAndBoardMembersMember 2025-01-01 2025-03-31 0001308027 VYST:EmployeeAndBoardMembersMember 2024-01-01 2024-03-31 0001308027 VYST:StockOptionPlanMember 2024-12-31 0001308027 VYST:StockOptionPlanMember 2009-04-01 2009-04-30 0001308027 VYST:StockOptionPlanMember 2026-03-31 0001308027 VYST:TwoThousandFourteenMember VYST:StockOptionPlanMember 2026-01-01 2026-03-31 0001308027 VYST:TwoThousandNineteenMember VYST:StockOptionPlanMember 2026-01-01 2026-03-31 0001308027 VYST:StockOptionPlanMember 2026-01-01 2026-03-31 0001308027 us-gaap:EmployeeStockOptionMember 2025-12-31 0001308027 us-gaap:EmployeeStockOptionMember 2025-01-01 2025-12-31 0001308027 us-gaap:EmployeeStockOptionMember 2026-01-01 2026-03-31 0001308027 us-gaap:EmployeeStockOptionMember 2026-03-31 0001308027 us-gaap:WarrantMember 2025-12-31 0001308027 us-gaap:WarrantMember 2025-01-01 2025-12-31 0001308027 us-gaap:WarrantMember 2026-01-01 2026-03-31 0001308027 us-gaap:WarrantMember 2026-03-31 0001308027 VYST:JamieRotmanMember VYST:EmploymentAgreementMember 2024-07-22 0001308027 VYST:JamieRotmanMember VYST:EmploymentAgreementMember 2024-07-22 2024-07-22 0001308027 VYST:JamieRotmanMember VYST:EmploymentAgreementMember 2026-01-01 2026-03-31 0001308027 VYST:JamieRotmanMember VYST:EmploymentAgreementMember 2025-01-01 2025-03-31 0001308027 VYST:JamieRotmanMember VYST:EmploymentAgreementMember 2026-03-31 0001308027 VYST:JamieRotmanMember VYST:EmploymentAgreementMember 2025-12-31 0001308027 VYST:JamieRotmanMember VYST:ConsultingAgreementMember 2026-03-31 0001308027 VYST:JamieRotmanMember 2026-03-31 0001308027 VYST:BlueOarConsultingIncMember 2026-01-01 2026-03-31 0001308027 VYST:BlueOarConsultingIncMember 2025-01-01 2025-03-31 0001308027 VYST:BlueOarConsultingIncMember 2026-03-31 0001308027 VYST:BlueOarConsultingIncMember 2025-12-31 0001308027 VYST:BryanStoneMember 2026-03-31 0001308027 VYST:BryanStoneMember 2026-01-01 2026-03-31 0001308027 VYST:StevenRotmanMember 2026-03-31 0001308027 VYST:RotmansMember 2026-03-31 0001308027 2023-01-06 0001308027 2023-11-27 2023-11-27 0001308027 2025-12-22 0001308027 us-gaap:TaxYear2021Member 2026-01-01 2026-03-31 0001308027 us-gaap:DomesticCountryMember 2026-03-31 0001308027 VYST:ExpiresBeginningInTwoThousandTwentyFiveMember 2026-03-31 0001308027 VYST:CarriedForwardIndefinitelyMember 2026-03-31 0001308027 stpr:GA us-gaap:StateAndLocalJurisdictionMember 2026-03-31 0001308027 stpr:MA us-gaap:StateAndLocalJurisdictionMember 2026-03-31 0001308027 us-gaap:SegmentDiscontinuedOperationsMember 2026-01-01 2026-03-31 0001308027 VYST:RotmansMember us-gaap:SegmentDiscontinuedOperationsMember 2026-03-31 0001308027 VYST:RotmansMember us-gaap:SegmentDiscontinuedOperationsMember 2025-12-31 0001308027 VYST:RotmansMember us-gaap:RelatedPartyMember us-gaap:SegmentDiscontinuedOperationsMember 2026-03-31 0001308027 VYST:RotmansMember us-gaap:RelatedPartyMember us-gaap:SegmentDiscontinuedOperationsMember 2025-12-31 0001308027 VYST:BlueOarConsultingIncMember us-gaap:SubsequentEventMember us-gaap:SubscriptionArrangementMember 2026-05-11 2026-05-11 0001308027 us-gaap:SeriesBPreferredStockMember us-gaap:SubsequentEventMember 2026-05-11 2026-05-11 0001308027 us-gaap:CommonStockMember us-gaap:SubsequentEventMember us-gaap:SubscriptionArrangementMember 2026-05-11 2026-05-11 iso4217:USD shares iso4217:USD shares pure VYST:Segment false Q1 --12-31 0001308027 Yes Yes

10-Q true 2026-03-31 2026 false 000-53754 VYSTAR CORPORATION GA 20-2027731 365 Shrewsbury St Worcester MA 01604 (508) 791-9114 Non-accelerated Filer true false false 0.0001 24621094

9907

4454

859

338

57609

58912

300331

304719

5601

374307

374024

1441

12139

62279

66287

438027

452450

1331251

1353412

484020

428924

2749422 2566036 598648 558648

31824

31434

1058592

971447

423632

44337

85960

79460

530863

7338549

6988193

0.0001

15000000

8698

199000

196000

0.0001

2500000

321083

3076000

3020000

0.0001

2500000

1917973

6859000

6736000

192

0.0001

1500000000

24621394

24621094

2462

54876762

-61749662

-61384883

300

-6870243

-6505464

-30279

-6900522

-6535743

438027

452450

6147

12657

1875

8350

4272

4307

183386

196047

58534

99651

1400

867

11394

10722

772

1169

14706

18627

10930

15194

281122

342277

-276850

-337970

87929

120466

-79846

-87929

-200312

-364779

-538282

-364779

-538282

-364779

-538282

-0.01

-0.03

-0.01 -0.03

24621094

17400614

8698

321083

1917973

192

24621094

2462

54876762

-61384883

-300

-30

-6505464

-30279

-6535743

-364779

8698

321083

1917973

192

24621094

2462

54876762

-61749662

-300

-30

-6870243

-30279

-6900522

8698

336131

1917973

192

17400614

1740

54594517

-59853225

-300

-30

-5256771

-30087

-5286858

8698

336131

1917973

192

17400614

1740

54594517

-59853225

-300

-30

-5256771

-30087

-5286858

-538282

8698

336131

1917973

192

17400614

1740

54594517

-60391507

-300

-30

-5795053

-30087

-5825140

8698

336131

1917973

192

17400614

1740

54594517

-60391507

-300

-30

-5795053

-30087

-5825140

-364779

-538282

183386

196047

10698

4008

7929

58745

95699

44912 -79846

521

-17447

-1303

-2287

-4388

-578

-22161

-8873

83886

5670

-41047

-86042

6500

14626

8794 40000 145000

46500

121580

5453

35538

9664

13378

5210

5666

9907

43250

395

60453

446432 23522

NOTE 1 - DESCRIPTION OF BUSINESS Nature of Business Vystar Corporation (“Vystar”, the “Company”, “we,” “us,” or “our”) is based in Worcester, Massachusetts. The Company uses patented technology to produce a line of innovative air purifiers, which destroy viruses and bacteria through the use of ultraviolet light. Vystar is also the creator and exclusive owner of Vytex® Natural Rubber Latex (“NRL”) currently being used primarily in toppers and in various bedding products. In addition, Vystar had a majority ownership in Murida Furniture Co., Inc. dba Rotmans Furniture (“Rotmans”), formerly one of the largest independent furniture retailers in the U.S. All activities of Rotmans have been included in discontinued operations. Additional disclosure can be found in Note 16.

NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for the fair presentation of the condensed consolidated financial statements have been included. Such adjustments are of a normal, recurring nature. The condensed consolidated financial statements, and the accompanying notes, are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and do not contain certain information included in the Company’s Annual Report and Form 10-K for the year ended December 31, 2025. Therefore, the interim condensed consolidated financial statements should be read in conjunction with that Annual Report on Form 10-K. The Company has evaluated subsequent events through the date of the filing of its Form 10-Q with the Securities and Exchange Commission. Other than those events disclosed in Note 17, the Company is not aware of any other significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on the Company’s financial statements. Basis of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned or controlled operating subsidiaries. All significant intercompany accounts and transactions have been eliminated. Discontinued Operations In accordance with ASC No. 205-20, Discontinued Operations, for all periods presented, the results of operations and related balance sheet items associated with Rotmans are reported in discontinued operations in the accompanying condensed consolidated financial statements. See Note 16 for further details. Segment Reporting Vystar Corporation has one reportable segment. The Company’s chief operating decision maker is Jamie Rotman. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The chief operating decision maker assesses performance for the segment and decides how to allocate resources based on net income (loss) that is reported on the statement of operations as consolidated net income (loss). The measure of segment assets is reported on the balance sheet as total consolidated assets. Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying disclosures. Significant estimates made by management include, among others, allowance for obsolete inventory, the recoverability of long-lived assets, valuation and impairment of intangible assets, fair values of right of use assets and lease liabilities, valuation of derivative liabilities, share-based compensation and other equity issuances. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ from these estimates. Fair Value of Financial Instruments The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, accrued expenses and interest payable, shareholder notes payable, long-term debt and unearned revenue. The carrying values of all the Company’s financial instruments approximate or equal fair value because of their short maturities and market interest rates or, in the case of equity securities, being stated at fair value. In specific circumstances, certain assets and liabilities are reported or disclosed at fair value. Fair value is the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the Company’s principal market for such transactions. If there is not an established principal market, fair value is derived from the most advantageous market. Valuation inputs are classified in the following hierarchy: <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: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Level 2 inputs are directly or indirectly observable valuation inputs for the asset or liability, excluding Level 1 inputs.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Level 3 inputs are unobservable inputs for the asset or liability.</td></tr> </table> Highest priority is given to Level 1 inputs and the lowest priority to Level 3 inputs. Acceptable valuation techniques include the market approach, income approach, and cost approach. In some cases, more than one valuation technique is used. The derivative liabilities were recognized at fair value on a recurring basis through the date of the settlement and March 31, 2026 and are level 3 measurements. There have been no transfers between levels during the three months ended March 31, 2026. Cash and Cash Equivalents Cash and cash equivalents include all liquid investments with a maturity date of less than three months when purchased. Cash equivalents also include amounts due from third-party financial institutions for credit and debit card transactions which typically settle within five days. Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. The Company grants credit to Vystar customers without requiring collateral. The amount of accounting loss for which Vystar is at risk in these unsecured accounts receivable is limited to their carrying value. Management provides for uncollectible amounts through a charge to earnings and a credit to an allowance for credit losses based upon its assessment of the current status of individual accounts. Balances that are still outstanding after management has performed reasonable collection efforts are written off through a charge to the allowance and a credit to accounts receivable. An allowance for credit losses was not needed at March 31, 2026 and December 31, 2025. Inventories Inventories include those costs directly attributable to the product before sale. Inventories consist primarily of finished goods of mattresses, RxAir purifier units and cartridges, foam toppers, pillows and bed in a box products and are carried at net realizable value, which is defined as selling price less cost of completion, disposal and transportation. The Company evaluates the need to record write-downs for inventory on a regular basis. Appropriate consideration is given to obsolescence, slow-moving and other factors in evaluating net realizable values. Inventories, net consist of the following: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49C_20260331_zoQsVUI5biz9" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20251231_zi5AMjcBq2tj" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINzkMA_zJzpKAzCwVb5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">441,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">443,912</td><td style="width: 1%; 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></tr> <tr id="xdx_40E_eus-gaap--InventoryValuationReserves_iNI_di_msINzkMA_zK5sgqj5uuY9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Obsolescence reserve</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">(384,000</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">(385,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_407_eus-gaap--InventoryNet_iTI_mtINzkMA_zjQufpjFxKai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left">Total inventories, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">57,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,912</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Prepaid Expenses and Other Prepaid expenses and other include amounts related to prepaid expenses, which are expensed on a straight-line basis over the life of the underlying expenditure, and other expenses. At March 31, 2026 and December 31, 2025, prepaid expenses and other primarily consisted of consulting services related to future research and development for its RxAir division. These services totaled $300,000 and will be expensed upon their performance. The Company anticipates the partial use of these services in 2026. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided over the estimated useful lives of the assets, generally 5 to 10 years, using straight-line and accelerated methods. Expenditures for major renewals and betterments are capitalized, while routine repairs and maintenance are expensed as incurred. When property items are retired or otherwise disposed of, the asset and related reserve accounts are relieved of the cost and accumulated depreciation, respectively, and the resultant gain or loss is reflected in earnings. Intangible Assets Patents represent legal and other fees associated with the registration of patents. The Company has five issued patents with the United States Patent and Trade Office (“USPTO”) as well as five issued international Patent Cooperation Treaty (“PCT”) patents. Patents are carried at cost and are being amortized on a straight-line basis over their estimated useful lives, typically ranging from <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentMember_z2fC6rGN0u2e" title="Intangible asset, useful life">9 to <span id="xdx_906_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentMember_ziHCkUueWYc8" title="Intangible asset, useful life">20 years. The Company has trademark protection for “Vystar”, “Vytex”, and “RxAir” among others. Trademarks are carried at cost and since their estimated life is indeterminable, no amortization is recognized. Instead, they are evaluated annually for impairment. Tradename and marketing related intangibles are carried at net realizable value and are being amortized on a straight-line basis over their estimated useful lives, typically ranging from <span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember__srt--RangeAxis__srt--MinimumMember_zJLZ0zCv8cGl" title="Intangible asset, useful life">5 to <span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember__srt--RangeAxis__srt--MaximumMember_zPoc4n9Iimjh" title="Intangible asset, useful lives">10 years. Our intangible assets are reviewed for impairment annually or more frequently as warranted by events of changes in circumstances. Long-Lived Assets We review our long-lived assets for impairment whenever events or changes in circumstances indicate the carrying amount of the assets may not be fully recoverable. We evaluate assets for potential impairment by comparing estimated future undiscounted net cash flows to the carrying amount of the assets. If the carrying amount of the assets exceeds the estimated future undiscounted cash flows, impairment is measured based on the difference between the carrying amount of the assets and fair value. Assets to be disposed of would be separately presented in the condensed consolidated balance sheet and reported at the lower of the carrying amount or fair value less costs to sell and are no longer depreciated. The assets and liabilities of a disposal group classified as held-for-sale would be presented separately in the appropriate asset and liability sections of the condensed consolidated balance sheet, if material. During the three months ended March 31, 2026 and 2025, we did not recognize any impairment of our long-lived assets. Convertible Notes Payable Borrowings are recognized initially at the principal amount received. Borrowings are subsequently carried at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized as interest expense in the statements of operations over the period of the borrowings using the effective interest method. Derivatives The Company evaluates its debt instruments or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of Accounting Standards Codification (“ASC”) Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event the fair value is recorded as a liability, the change in fair value is recorded in the statements of operations as other income or other expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified to a liability account at the fair value of the instrument on the reclassification date. The Company applies the accounting standard that provides guidance for determining whether an equity-linked financial instrument, or embedded feature, is indexed to an entity’s own stock. The standard applies to any freestanding financial instrument or embedded features that have the characteristics of a derivative, and to any freestanding financial instruments that are potentially settled in an entity’s own common stock. From time to time, the Company has issued notes with embedded conversion features. Certain of the embedded conversion features contain price protection or anti-dilution features that result in these instruments being treated as derivatives for accounting purposes. Unearned Revenue Unearned revenue consists of customer advance payments. There were no changes to unearned revenue during the three months ended March 31, 2026 and 2025. Loss Per Share The Company presents basic and diluted loss per share. As the Company reported a net loss in the three months ended March 31, 2026 and 2025, common stock equivalents, including stock options and warrants, were anti-dilutive; therefore, the amounts reported for basic and dilutive income per share were the same. Excluded from the computation of diluted income per share were options to purchase <span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zjS618ScKVQd" title="Antidilutive securities excluded from computation of earnings per share, amount">20,000 and <span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zpdWbhKjZTob" title="Antidilutive securities excluded from computation of earnings per share, amount">22,000 shares of common stock for the three months ended March 31, 2026 and 2025, respectively, as their effect would be anti-dilutive. Warrants to purchase <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zs1jBbMkvkh" title="Antidilutive securities excluded from computation of earnings per share, amount">2,780 and <span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zELUMgj3dso4" title="Antidilutive securities excluded from computation of earnings per share, amount">7,240 shares of common stock for the three months ended March 31, 2026 and 2025, respectively, were also excluded from the computation of diluted income per share as their effect would be anti-dilutive. In addition, preferred stock convertible to <span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertiblePreferredStockMember_z85akFcI9nu8" title="Antidilutive securities excluded from computation of earnings per share amount">30,712,937 and <span id="xdx_90E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertiblePreferredStockMember_z2ncjXcI9C46" title="Antidilutive securities excluded from computation of earnings per share amount">28,663,063 shares of common stock for the three months ended March 31, 2026 and 2025, respectively, were excluded from the computation of diluted income per share as their effect would be anti-dilutive. Both shareholder and Rotman Family contingently convertible notes for the three months ended March 31, 2026 and 2025 were also excluded from the computation of diluted loss per share as no contingencies were met. Revenues Our principal activities from which we generate our revenue are product sales. Revenue is measured based on considerations specified in a contract with a customer. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions at the retail store and on the websites for e-commerce customers, or the execution of terms and conditions contracts with retailers and wholesalers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration is typically paid prior to shipment via credit card or check when our products are sold direct to consumers, which is typically within 1 to 2 days or approximately 30 days from the time control is transferred when sold to wholesalers, distributors and retailers. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience and, in some circumstances, published credit and financial information pertaining to the customer. A performance obligation is a promise in a contract to transfer a distinct product to the customer, which for us is transfer of finished goods to our customers. Performance obligations promised in a contract are identified based on the goods that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the goods is separately identifiable from other promises in the contract. We have concluded the sale of finished goods and related shipping and handling are accounted for as the single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods to the customer. We issue refunds to retail, e-commerce and print media customers, upon request, within 30 days of delivery. We estimate the amount of potential refunds at each reporting period using a portfolio approach of historical data, adjusted for changes in expected customer experience, including seasonality and changes in economic factors. For retailers, distributors and wholesalers, we do not offer a right of return or refund and revenue is recognized at the time products are shipped to customers. In all cases, judgment is required in estimating these reserves. Actual claims for returns could be materially different from the estimates. As of March 31, 2026 and December 31, 2025, reserves for estimated sales returns totaled approximately $2,000 and are included in the accompanying condensed consolidated balance sheets as accrued expenses. We recognize revenue when we satisfy a performance obligation in a contract by transferring control over a product to a customer when the product is shipped based on fulfillment by the Company. The Company considers fulfillment when it passes all liability at the point of shipping through third party carriers. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by us from a customer, are excluded from revenue. Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of revenue in the accompanying condensed consolidated statements of operations. Cost of Revenues Cost of revenues consists primarily of product and freight costs and fees paid to online retailers. Research and Development Research and development costs are expensed when incurred. Research and development costs include all costs incurred related to the research, development and testing. For the three months ended March 31, 2026 and 2025, Vystar’s research and development costs were not significant. Advertising Costs Advertising costs, which include digital and other media advertising, are expensed upon first showing. Advertising costs were approximately $1,000 for the three months ended March 31, 2026 and 2025. Share-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of restricted stock awards is determined using the fair value of the Company’s common stock on the date of grant. The Company accounts for forfeitures as they occur. Compensation expense is recognized on a straight-line basis over the requisite service period of the award. Income Taxes Vystar recognizes income taxes on an accrual basis based on a tax position taken or expected to be taken in its tax returns. A tax position is defined as a position in a previously filed tax return or a position expected to be taken in a future tax filing that is reflected in measuring current or deferred income tax assets or liabilities. Tax positions are recognized only when it is more likely than not (i.e., likelihood of greater than 50%), based on technical merits, that the position would be sustained upon examination by taxing authorities. Tax positions that meet the more likely than not threshold will be measured using a probability-weighted approach as the largest amount of tax benefit that is greater than 50% likely of being realized upon settlement. Income taxes are accounted for using an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in our financial statements or tax returns. A valuation allowance is established to reduce deferred tax assets if all, or some portion, of such assets will more likely than not be realized. Should they occur, interest and penalties related to tax positions are recorded as interest expense. No such interest or penalties have been incurred for the three months ended March 31, 2026 and 2025. The Company remains subject to income tax examinations from Federal and state taxing jurisdictions for 2022 through 2025. Concentration of Credit Risk Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of accounts receivable. Credit concentration risk related to accounts receivable is mitigated as customer credit is checked prior to the sales. Other Risks and Uncertainties The Company is exposed to risks pertinent to the operations of a retailer, including, but not limited to, the ability to acquire new customers and maintain a strong brand as well as broader economic factors such as interest rates and changes in customer spending patterns. Recent Accounting Pronouncements On December 14, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU standardizes categories for the effective tax rate reconciliation, requires disaggregation of income taxes paid and additional income tax related disclosures, and is effective for the Company for annual fiscal periods beginning after December 31, 2024, and interim periods within fiscal years beginning after December 15, 2025. The Company has adopted ASU 2023-09 for the interim period retrospectively. Because the ASU affects disclosures only, the adoption did not affect the Company’s Condensed Consolidated Statements of Operations or Condensed Consolidated Balance Sheets.

Basis of Presentation The condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for the fair presentation of the condensed consolidated financial statements have been included. Such adjustments are of a normal, recurring nature. The condensed consolidated financial statements, and the accompanying notes, are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and do not contain certain information included in the Company’s Annual Report and Form 10-K for the year ended December 31, 2025. Therefore, the interim condensed consolidated financial statements should be read in conjunction with that Annual Report on Form 10-K. The Company has evaluated subsequent events through the date of the filing of its Form 10-Q with the Securities and Exchange Commission. Other than those events disclosed in Note 17, the Company is not aware of any other significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on the Company’s financial statements.

Basis of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned or controlled operating subsidiaries. All significant intercompany accounts and transactions have been eliminated.

Discontinued Operations In accordance with ASC No. 205-20, Discontinued Operations, for all periods presented, the results of operations and related balance sheet items associated with Rotmans are reported in discontinued operations in the accompanying condensed consolidated financial statements. See Note 16 for further details.

Segment Reporting Vystar Corporation has one reportable segment. The Company’s chief operating decision maker is Jamie Rotman. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The chief operating decision maker assesses performance for the segment and decides how to allocate resources based on net income (loss) that is reported on the statement of operations as consolidated net income (loss). The measure of segment assets is reported on the balance sheet as total consolidated assets.

Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying disclosures. Significant estimates made by management include, among others, allowance for obsolete inventory, the recoverability of long-lived assets, valuation and impairment of intangible assets, fair values of right of use assets and lease liabilities, valuation of derivative liabilities, share-based compensation and other equity issuances. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ from these estimates.

Fair Value of Financial Instruments The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable, accrued expenses and interest payable, shareholder notes payable, long-term debt and unearned revenue. The carrying values of all the Company’s financial instruments approximate or equal fair value because of their short maturities and market interest rates or, in the case of equity securities, being stated at fair value. In specific circumstances, certain assets and liabilities are reported or disclosed at fair value. Fair value is the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in the Company’s principal market for such transactions. If there is not an established principal market, fair value is derived from the most advantageous market. Valuation inputs are classified in the following hierarchy: <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: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Level 2 inputs are directly or indirectly observable valuation inputs for the asset or liability, excluding Level 1 inputs.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <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: justify">Level 3 inputs are unobservable inputs for the asset or liability.</td></tr> </table> Highest priority is given to Level 1 inputs and the lowest priority to Level 3 inputs. Acceptable valuation techniques include the market approach, income approach, and cost approach. In some cases, more than one valuation technique is used. The derivative liabilities were recognized at fair value on a recurring basis through the date of the settlement and March 31, 2026 and are level 3 measurements. There have been no transfers between levels during the three months ended March 31, 2026.

Cash and Cash Equivalents Cash and cash equivalents include all liquid investments with a maturity date of less than three months when purchased. Cash equivalents also include amounts due from third-party financial institutions for credit and debit card transactions which typically settle within five days.

Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. The Company grants credit to Vystar customers without requiring collateral. The amount of accounting loss for which Vystar is at risk in these unsecured accounts receivable is limited to their carrying value. Management provides for uncollectible amounts through a charge to earnings and a credit to an allowance for credit losses based upon its assessment of the current status of individual accounts. Balances that are still outstanding after management has performed reasonable collection efforts are written off through a charge to the allowance and a credit to accounts receivable. An allowance for credit losses was not needed at March 31, 2026 and December 31, 2025.

Inventories Inventories include those costs directly attributable to the product before sale. Inventories consist primarily of finished goods of mattresses, RxAir purifier units and cartridges, foam toppers, pillows and bed in a box products and are carried at net realizable value, which is defined as selling price less cost of completion, disposal and transportation. The Company evaluates the need to record write-downs for inventory on a regular basis. Appropriate consideration is given to obsolescence, slow-moving and other factors in evaluating net realizable values. Inventories, net consist of the following: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49C_20260331_zoQsVUI5biz9" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20251231_zi5AMjcBq2tj" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINzkMA_zJzpKAzCwVb5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">441,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">443,912</td><td style="width: 1%; 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></tr> <tr id="xdx_40E_eus-gaap--InventoryValuationReserves_iNI_di_msINzkMA_zK5sgqj5uuY9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Obsolescence reserve</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">(384,000</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">(385,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_407_eus-gaap--InventoryNet_iTI_mtINzkMA_zjQufpjFxKai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left">Total inventories, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">57,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,912</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Inventories, net consist of the following: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49C_20260331_zoQsVUI5biz9" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20251231_zi5AMjcBq2tj" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINzkMA_zJzpKAzCwVb5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">441,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">443,912</td><td style="width: 1%; 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></tr> <tr id="xdx_40E_eus-gaap--InventoryValuationReserves_iNI_di_msINzkMA_zK5sgqj5uuY9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Obsolescence reserve</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">(384,000</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">(385,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_407_eus-gaap--InventoryNet_iTI_mtINzkMA_zjQufpjFxKai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left">Total inventories, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">57,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,912</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

441609

443912

384000

385000

57609

58912

Prepaid Expenses and Other Prepaid expenses and other include amounts related to prepaid expenses, which are expensed on a straight-line basis over the life of the underlying expenditure, and other expenses. At March 31, 2026 and December 31, 2025, prepaid expenses and other primarily consisted of consulting services related to future research and development for its RxAir division. These services totaled $300,000 and will be expensed upon their performance. The Company anticipates the partial use of these services in 2026.

300000

Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided over the estimated useful lives of the assets, generally 5 to 10 years, using straight-line and accelerated methods. Expenditures for major renewals and betterments are capitalized, while routine repairs and maintenance are expensed as incurred. When property items are retired or otherwise disposed of, the asset and related reserve accounts are relieved of the cost and accumulated depreciation, respectively, and the resultant gain or loss is reflected in earnings.

P5Y

P10Y

Intangible Assets Patents represent legal and other fees associated with the registration of patents. The Company has five issued patents with the United States Patent and Trade Office (“USPTO”) as well as five issued international Patent Cooperation Treaty (“PCT”) patents. Patents are carried at cost and are being amortized on a straight-line basis over their estimated useful lives, typically ranging from <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentMember_z2fC6rGN0u2e" title="Intangible asset, useful life">9 to <span id="xdx_906_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentMember_ziHCkUueWYc8" title="Intangible asset, useful life">20 years. The Company has trademark protection for “Vystar”, “Vytex”, and “RxAir” among others. Trademarks are carried at cost and since their estimated life is indeterminable, no amortization is recognized. Instead, they are evaluated annually for impairment. Tradename and marketing related intangibles are carried at net realizable value and are being amortized on a straight-line basis over their estimated useful lives, typically ranging from <span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember__srt--RangeAxis__srt--MinimumMember_zJLZ0zCv8cGl" title="Intangible asset, useful life">5 to <span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember__srt--RangeAxis__srt--MaximumMember_zPoc4n9Iimjh" title="Intangible asset, useful lives">10 years. Our intangible assets are reviewed for impairment annually or more frequently as warranted by events of changes in circumstances.

P9Y

P20Y

P5Y

P10Y

Long-Lived Assets We review our long-lived assets for impairment whenever events or changes in circumstances indicate the carrying amount of the assets may not be fully recoverable. We evaluate assets for potential impairment by comparing estimated future undiscounted net cash flows to the carrying amount of the assets. If the carrying amount of the assets exceeds the estimated future undiscounted cash flows, impairment is measured based on the difference between the carrying amount of the assets and fair value. Assets to be disposed of would be separately presented in the condensed consolidated balance sheet and reported at the lower of the carrying amount or fair value less costs to sell and are no longer depreciated. The assets and liabilities of a disposal group classified as held-for-sale would be presented separately in the appropriate asset and liability sections of the condensed consolidated balance sheet, if material. During the three months ended March 31, 2026 and 2025, we did not recognize any impairment of our long-lived assets.

Convertible Notes Payable Borrowings are recognized initially at the principal amount received. Borrowings are subsequently carried at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized as interest expense in the statements of operations over the period of the borrowings using the effective interest method.

Derivatives The Company evaluates its debt instruments or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of Accounting Standards Codification (“ASC”) Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event the fair value is recorded as a liability, the change in fair value is recorded in the statements of operations as other income or other expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified to a liability account at the fair value of the instrument on the reclassification date. The Company applies the accounting standard that provides guidance for determining whether an equity-linked financial instrument, or embedded feature, is indexed to an entity’s own stock. The standard applies to any freestanding financial instrument or embedded features that have the characteristics of a derivative, and to any freestanding financial instruments that are potentially settled in an entity’s own common stock. From time to time, the Company has issued notes with embedded conversion features. Certain of the embedded conversion features contain price protection or anti-dilution features that result in these instruments being treated as derivatives for accounting purposes.

Unearned Revenue Unearned revenue consists of customer advance payments. There were no changes to unearned revenue during the three months ended March 31, 2026 and 2025.

Loss Per Share The Company presents basic and diluted loss per share. As the Company reported a net loss in the three months ended March 31, 2026 and 2025, common stock equivalents, including stock options and warrants, were anti-dilutive; therefore, the amounts reported for basic and dilutive income per share were the same. Excluded from the computation of diluted income per share were options to purchase <span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zjS618ScKVQd" title="Antidilutive securities excluded from computation of earnings per share, amount">20,000 and <span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zpdWbhKjZTob" title="Antidilutive securities excluded from computation of earnings per share, amount">22,000 shares of common stock for the three months ended March 31, 2026 and 2025, respectively, as their effect would be anti-dilutive. Warrants to purchase <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zs1jBbMkvkh" title="Antidilutive securities excluded from computation of earnings per share, amount">2,780 and <span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zELUMgj3dso4" title="Antidilutive securities excluded from computation of earnings per share, amount">7,240 shares of common stock for the three months ended March 31, 2026 and 2025, respectively, were also excluded from the computation of diluted income per share as their effect would be anti-dilutive. In addition, preferred stock convertible to <span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertiblePreferredStockMember_z85akFcI9nu8" title="Antidilutive securities excluded from computation of earnings per share amount">30,712,937 and <span id="xdx_90E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertiblePreferredStockMember_z2ncjXcI9C46" title="Antidilutive securities excluded from computation of earnings per share amount">28,663,063 shares of common stock for the three months ended March 31, 2026 and 2025, respectively, were excluded from the computation of diluted income per share as their effect would be anti-dilutive. Both shareholder and Rotman Family contingently convertible notes for the three months ended March 31, 2026 and 2025 were also excluded from the computation of diluted loss per share as no contingencies were met.

20000

22000

2780

7240

30712937

28663063

Revenues Our principal activities from which we generate our revenue are product sales. Revenue is measured based on considerations specified in a contract with a customer. A contract exists when it becomes a legally enforceable agreement with a customer. The contract is based on either the acceptance of standard terms and conditions at the retail store and on the websites for e-commerce customers, or the execution of terms and conditions contracts with retailers and wholesalers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration is typically paid prior to shipment via credit card or check when our products are sold direct to consumers, which is typically within 1 to 2 days or approximately 30 days from the time control is transferred when sold to wholesalers, distributors and retailers. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience and, in some circumstances, published credit and financial information pertaining to the customer. A performance obligation is a promise in a contract to transfer a distinct product to the customer, which for us is transfer of finished goods to our customers. Performance obligations promised in a contract are identified based on the goods that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the goods is separately identifiable from other promises in the contract. We have concluded the sale of finished goods and related shipping and handling are accounted for as the single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods to the customer. We issue refunds to retail, e-commerce and print media customers, upon request, within 30 days of delivery. We estimate the amount of potential refunds at each reporting period using a portfolio approach of historical data, adjusted for changes in expected customer experience, including seasonality and changes in economic factors. For retailers, distributors and wholesalers, we do not offer a right of return or refund and revenue is recognized at the time products are shipped to customers. In all cases, judgment is required in estimating these reserves. Actual claims for returns could be materially different from the estimates. As of March 31, 2026 and December 31, 2025, reserves for estimated sales returns totaled approximately $2,000 and are included in the accompanying condensed consolidated balance sheets as accrued expenses. We recognize revenue when we satisfy a performance obligation in a contract by transferring control over a product to a customer when the product is shipped based on fulfillment by the Company. The Company considers fulfillment when it passes all liability at the point of shipping through third party carriers. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by us from a customer, are excluded from revenue. Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of revenue in the accompanying condensed consolidated statements of operations.

2000 2000

Cost of Revenues Cost of revenues consists primarily of product and freight costs and fees paid to online retailers.

Research and Development Research and development costs are expensed when incurred. Research and development costs include all costs incurred related to the research, development and testing. For the three months ended March 31, 2026 and 2025, Vystar’s research and development costs were not significant.

Advertising Costs Advertising costs, which include digital and other media advertising, are expensed upon first showing. Advertising costs were approximately $1,000 for the three months ended March 31, 2026 and 2025.

1000

Share-Based Compensation The fair value of stock options is estimated on the grant date using the Black-Scholes option pricing model, based on weighted average assumptions. Expected volatility is based on historical volatility of our common stock. The Company has elected to use the simplified method described in the Securities and Exchange Commission Staff Accounting Bulletin Topic 14C to estimate the expected term of employee stock options. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The value of restricted stock awards is determined using the fair value of the Company’s common stock on the date of grant. The Company accounts for forfeitures as they occur. Compensation expense is recognized on a straight-line basis over the requisite service period of the award.

Income Taxes Vystar recognizes income taxes on an accrual basis based on a tax position taken or expected to be taken in its tax returns. A tax position is defined as a position in a previously filed tax return or a position expected to be taken in a future tax filing that is reflected in measuring current or deferred income tax assets or liabilities. Tax positions are recognized only when it is more likely than not (i.e., likelihood of greater than 50%), based on technical merits, that the position would be sustained upon examination by taxing authorities. Tax positions that meet the more likely than not threshold will be measured using a probability-weighted approach as the largest amount of tax benefit that is greater than 50% likely of being realized upon settlement. Income taxes are accounted for using an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in our financial statements or tax returns. A valuation allowance is established to reduce deferred tax assets if all, or some portion, of such assets will more likely than not be realized. Should they occur, interest and penalties related to tax positions are recorded as interest expense. No such interest or penalties have been incurred for the three months ended March 31, 2026 and 2025. The Company remains subject to income tax examinations from Federal and state taxing jurisdictions for 2022 through 2025.

greater than 50%

Concentration of Credit Risk Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of accounts receivable. Credit concentration risk related to accounts receivable is mitigated as customer credit is checked prior to the sales.

Other Risks and Uncertainties The Company is exposed to risks pertinent to the operations of a retailer, including, but not limited to, the ability to acquire new customers and maintain a strong brand as well as broader economic factors such as interest rates and changes in customer spending patterns.

Recent Accounting Pronouncements On December 14, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU standardizes categories for the effective tax rate reconciliation, requires disaggregation of income taxes paid and additional income tax related disclosures, and is effective for the Company for annual fiscal periods beginning after December 31, 2024, and interim periods within fiscal years beginning after December 15, 2025. The Company has adopted ASU 2023-09 for the interim period retrospectively. Because the ASU affects disclosures only, the adoption did not affect the Company’s Condensed Consolidated Statements of Operations or Condensed Consolidated Balance Sheets.

NOTE 3 - LIQUIDITY AND GOING CONCERN The Company’s financial statements are prepared using the accrual method of accounting in accordance with U.S. GAAP and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. However, the Company has incurred significant losses and experienced negative cash flow since inception. At March 31, 2026, the Company had cash of $9,907 and a deficit in working capital of approximately $7 million. Further, at March 31, 2026, the accumulated deficit amounted to approximately $61.7 million. We use working capital to finance our ongoing operations, and since those operations do not currently cover all our operating costs, managing working capital is essential to our Company’s future success. Because of this history of losses and financial condition, there is substantial doubt about the Company’s ability to continue as a going concern. A successful transition to attaining profitable operations is dependent upon obtaining sufficient financing to fund the Company’s planned expenses and achieving a level of revenue adequate to support the Company’s cost structure. Management plans to finance future operations using cash on hand, increased revenue from RxAir air purification units, Vytex license fees and stock issuances to new and existing shareholders. There can be no assurances the Company will be able to achieve projected levels of revenue in 2026 and beyond. If the Company is not able to achieve projected revenue and obtain alternate additional financing of equity or debt, the Company would need to significantly curtail or reorient operations during 2026, which could have a material adverse effect on the ability to achieve the business objectives, and as a result, may require the Company to file bankruptcy or cease operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts classified as liabilities that might be necessary should the Company be forced to take any such actions. The Company’s future expenditures will depend on numerous factors, including: the rate at which the Company can introduce RxAir air purification units and license Vytex NRL raw materials to manufacturers, and subsequently retailers; the costs of filing, prosecuting, defending and enforcing any patent claims and other intellectual property rights; market acceptance of the Company’s products, services and competing technological developments; the Company’s ability to successfully acquire new customers and maintain a strong brand; and broader economic factors such as interest rates and changes in customer spending patterns. As the Company expands its activities and operations, cash requirements are expected to increase at a rate consistent with revenue growth after the Company has achieved sustained revenue generation.

9907

-7000000

-61700000

NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment, net consists of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260331_z9awNU78Apt2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20251231_zo7aGkyNnuKg" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ToolingAndTestingEquipmentMember_zRKZmMxSwFRb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Tooling and testing equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">338,572</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">338,572</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndEquipmentMember_ziNfxxDuseD6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Furniture, fixtures and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,831</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">3,831</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENziw8_z7SJDDrVMgNd" style="vertical-align: bottom; background-color: White"> <td>Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENziw8_zFUk2lRABUNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">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">(340,962</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">(330,264</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENziw8_zSvoWQarma08" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,441</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,139</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the three months ended March 31, 2026 and 2025 was $10,698.

Property and equipment, net consists of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260331_z9awNU78Apt2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20251231_zo7aGkyNnuKg" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ToolingAndTestingEquipmentMember_zRKZmMxSwFRb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Tooling and testing equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">338,572</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">338,572</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndEquipmentMember_ziNfxxDuseD6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Furniture, fixtures and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,831</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">3,831</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENziw8_z7SJDDrVMgNd" style="vertical-align: bottom; background-color: White"> <td>Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENziw8_zFUk2lRABUNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">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">(340,962</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">(330,264</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENziw8_zSvoWQarma08" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,441</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,139</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

338572

3831

342403

340962

330264

1441

12139

10698

NOTE 5 - INTANGIBLE ASSETS Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS <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> </td><td> </td> <td colspan="2" id="xdx_495_20260331_zvMXvVhMp79" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20251231_zT8ug65lCmJl" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Amortization</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Period</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(in Years)</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">Amortized intangible assets:</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_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zXrgiHwNeJI2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">361,284</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">361,284</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: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zkQzPFUNRfQb" title="Amortization period (in years)">6 - <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zF9VGq79dP4d" title="Amortization period (in years)">20</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryTechnologyMember_zMOLElWOm8P" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proprietary technology</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryTechnologyMember_z8xG1Yd8Qd0j" title="Amortization period (in years)">10</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndBrandMember_zgKdCeuu7wZ4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Tradename and brand</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">13,000</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">13,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndBrandMember_zNmBnDpSJV83" title="Amortization period (in years)">5 - <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndBrandMember_zfmlrToJYUGj" title="Amortization period (in years)">10</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzN7e_zt3cHYQkCvkh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387,284</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_405_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_msFLIANzN7e_zC1hJEinG2S7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">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">(334,077</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">(330,069</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; 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 id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzN7e_maIANEGzyS0_zSS22iJM5Oa8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Intangible assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,207</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,215</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="text-align: left">Indefinite-lived intangible assets:</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_409_eus-gaap--IndefiniteLivedTrademarks_iI_maIANEGzyS0_zg6oNn5FghY8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Trademarks</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">9,072</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">9,072</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; 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 id="xdx_40D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtIANEGzyS0_zVEktqdrPEc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Total intangible assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">62,279</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">66,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense for the three months ended March 31, 2026 and 2025 was $4,008 and $7,929, respectively. <p id="xdx_89A_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zThdo9M3gNVd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Estimated future amortization expense for finite-lived intangible assets is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260331_z7jtWzEYodOa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzurB_z42qGkuGfbA7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Remaining in 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">12,024</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzurB_zGh6Bq9SZx1l" 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">16,032</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzurB_zkxqdmyeKUR" 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">13,232</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzurB_znnHBB0yPe75" 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">4,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzurB_zTzib8k0auf2" 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">768</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_maFLIANzurB_ztMiSb2DZcO8" style="vertical-align: bottom; background-color: White"> <td style="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">6,912</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzurB_zPQbD1SaM5dh" style="vertical-align: bottom; background-color: White"> <td style="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">53,207</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Intangible assets consist of the following: SCHEDULE OF INTANGIBLE ASSETS <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> </td><td> </td> <td colspan="2" id="xdx_495_20260331_zvMXvVhMp79" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20251231_zT8ug65lCmJl" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Amortization</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Period</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(in Years)</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">Amortized intangible assets:</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_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zXrgiHwNeJI2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">361,284</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">361,284</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: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zkQzPFUNRfQb" title="Amortization period (in years)">6 - <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zF9VGq79dP4d" title="Amortization period (in years)">20</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryTechnologyMember_zMOLElWOm8P" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proprietary technology</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--ProprietaryTechnologyMember_z8xG1Yd8Qd0j" title="Amortization period (in years)">10</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndBrandMember_zgKdCeuu7wZ4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Tradename and brand</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">13,000</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">13,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndBrandMember_zNmBnDpSJV83" title="Amortization period (in years)">5 - <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndBrandMember_zfmlrToJYUGj" title="Amortization period (in years)">10</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzN7e_zt3cHYQkCvkh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">387,284</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_405_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_msFLIANzN7e_zC1hJEinG2S7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">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">(334,077</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">(330,069</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; 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 id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzN7e_maIANEGzyS0_zSS22iJM5Oa8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Intangible assets, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,207</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,215</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="text-align: left">Indefinite-lived intangible assets:</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_409_eus-gaap--IndefiniteLivedTrademarks_iI_maIANEGzyS0_zg6oNn5FghY8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Trademarks</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">9,072</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">9,072</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; 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 id="xdx_40D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtIANEGzyS0_zVEktqdrPEc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Total intangible assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">62,279</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">66,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

361284

P6Y

P20Y

13000

P10Y

13000

P5Y

P10Y

387284

334077

330069

53207

57215

9072

62279

66287

4008

7929

<p id="xdx_89A_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zThdo9M3gNVd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Estimated future amortization expense for finite-lived intangible assets is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260331_z7jtWzEYodOa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzurB_z42qGkuGfbA7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Remaining in 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">12,024</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzurB_zGh6Bq9SZx1l" 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">16,032</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzurB_zkxqdmyeKUR" 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">13,232</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzurB_znnHBB0yPe75" 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">4,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzurB_zTzib8k0auf2" 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">768</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_maFLIANzurB_ztMiSb2DZcO8" style="vertical-align: bottom; background-color: White"> <td style="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">6,912</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzurB_zPQbD1SaM5dh" style="vertical-align: bottom; background-color: White"> <td style="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">53,207</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

12024

16032

13232

4239

768

6912

53207

NOTE 6 - LEASES (DISCONTINUED OPERATIONS) Rotmans leased equipment, a showroom, offices and warehouse facility. These leases expired at various dates through 2031 and had monthly base rents which ranged from $800 to $84,000. With the winding up of operations in 2023, Rotmans terminated its delivery leases and returned the right-of-use assets to the lessor. A settlement liability of $25,000 is owed to a third-party at March 31, 2026 and December 31, 2025. There is one operating lease obligation remaining as of March 31, 2026,which is in arrears, totaling $219,201. As of March 31, 2026, the Company does not have additional operating and finance leases that have not yet commenced.

Rotmans leased equipment, a showroom, offices and warehouse facility. These leases expired at various dates through 2031 and had monthly base rents which ranged from $800 to $84,000.

800

84000

25000

219201

NOTE 7 - NOTES PAYABLE AND LOAN FACILITY Shareholder, Convertible and Contingently Convertible Notes Payable The following table summarizes shareholder, convertible and contingently convertible notes payable: SCHEDULE OF SHAREHOLDER, CONVERTIBLE AND CONTINGENTLY CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20260331_zQQXJxM0zIEe" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20251231_zFtYbwHBRU1f" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_ecustom--ShareholderConvertibleNotes_iI_maCLTNPzfFV_zkm5uMSMzYjf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Shareholder, convertible and contingently convertible notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">19,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">19,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InterestPayableCurrent_iI_maCLTNPzfFV_zvxicjVOuEs9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Accrued interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,324</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,934</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_40F_eus-gaap--ConvertibleNotesPayable_iTI_mtCLTNPzfFV_z4fu3QQjpzR7" style="vertical-align: bottom; background-color: White"> <td>Total shareholder notes and accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,434</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_408_eus-gaap--ConvertibleNotesPayableCurrent_iNI_di_zjAxcR3u1RNj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: current maturities</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">(31,824</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,434</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_405_eus-gaap--ConvertibleLongTermNotesPayable_iI_z4TzX6LD4uj3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total long-term debt</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Shareholder Convertible Notes Payable During the year ended December 31, 2018, the Vystar issued shareholder contingently convertible notes payable, some of which were for contract work performed by other entities in lieu of compensation and expense reimbursement, totaling approximately $<span id="xdx_900_eus-gaap--ConvertibleNotesPayable_iI_c20181231__us-gaap--DebtInstrumentAxis__custom--ShareholderConvertibleNotesPayableMember_zrlkd9CsFzbg" title="Shareholder contingently convertible notes payable">338,000. The notes are (i) unsecured, (ii) bear interest at an annual rate of five percent (<span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20181231__us-gaap--DebtInstrumentAxis__custom--ShareholderConvertibleNotesPayableMember_zPDMDdMf49pk" title="Annual interest rate">5%) from date of issuance, and (iii) are convertible at Vystar’s option post April 19, 2018. <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20180101__20181231__us-gaap--DebtInstrumentAxis__custom--ShareholderConvertibleNotesPayableMember_zpC5ongBG2Hh" title="Convertible notes maturity description">The notes mature one year from issuance but may be extended one (1) additional year by Vystar. <span id="xdx_901_eus-gaap--DebtConversionDescription_c20180101__20181231__us-gaap--DebtInstrumentAxis__custom--ShareholderConvertibleNotesPayableMember_zvbqRsIm2MOa" title="Convertible notes conversion description">If converted, the notes plus accrued interest are convertible into shares of Vystar’s common stock at the prior twenty (20) day average closing price with a 50% discount. The notes matured in January 2020 and continue to accrue interest at an annual rate of eight percent (8%) in arrears until settlement. All of these notes except one were settled in April 2022. The remaining note of $19,500 is in default at March 31, 2026 and December 31, 2025. During the year ended December 31, 2021, the Company issued certain contingently convertible promissory notes in varying amounts to existing shareholders which totaled $290,000. The notes are unsecured and bear interest at an annual rate of five percent (<span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20211231__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNotesMember_zRq7Rw1hoWib" title="Annual interest rate">5%) from date of issuance. The face amount of the notes represents the amount due at maturity along with the accrued interest. The conversion of the notes was dependent on the spin-off of RxAir. Since the spin-off of RxAir did not occur, the Company converted these notes into common stock in 2025. In January 2025, the Company offered two conversion options to the holders of the 2021 contingently convertible promissory notes. Shareholders were given an opportunity to purchase additional shares of the Company’s common stock at a reduced cost of $.02 per share. For those shareholders, their promissory notes would be converted for common stock at a price of $.035. For those shareholders who did not purchase additional shares of the Company’s common stock, the conversion price would be $.16 per share. The Company received $<span id="xdx_90A_ecustom--ProceedsFromSharesSubscription_c20250301__20250331__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember_zWFLTDEj2Bwh" title="Common stock subscriptions received">125,000 through March 31, 2025 and $<span id="xdx_90F_ecustom--ProceedsFromSharesSubscription_c20260101__20260331__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember_zNnmVnlyNIXj" title="Common stock subscriptions received">10,000 subsequently from shareholders who selected this conversion option. In summary, the notes were converted into <span id="xdx_908_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20250101__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zb0eR3DEr9Ta" title="Common stock to be issued">5,137,310 shares of the Company’s common stock and a loss on the settlement of debt of $93,620 was recorded. An additional <span id="xdx_909_ecustom--AdditionalCommonSharesWillBeIssuedForRemainingSubscriptionPurchaseReceived_c20250101__20250331__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwqW8nJyO5o1" title="Additional common share will be issued for remaining subscription purchase received">6,250,000 shares will be issued for the purchases received through March 31, 2025. Prior to conversion in January 2025, the Company recorded accrued interest of $1,844 for the three months ended March 31, 2025 on these notes. Related Party Debt The following table summarizes related party debt: SCHEDULE OF RELATED PARTY DEBT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1LPYJg4NhF1" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1RN9uT7ogab" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Rotman Family convertible notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zDGhtLFEMNGc" style="width: 16%; text-align: right" title="Long term debt, current">838,807</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zYRBCyNh81mi" style="width: 16%; text-align: right" title="Long term debt, current">838,807</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Rotman Family nonconvertible note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXvXp1jjLA28" style="text-align: right" title="Long term debt, current">140,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9B6Gx4tEeM8" style="text-align: right" title="Long term debt, current">140,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_z1JHdqnSpuq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,530</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,130</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_zmeQ6SuyHHfe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Debt discount</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">(58,745</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">(117,490</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_404_eus-gaap--LongTermDebt_iI_pp0p0_zto90lvcKix7" style="vertical-align: bottom; background-color: White"> <td>Due to related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,058,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">971,447</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtCurrent_iNI_di_zW5z8KiwFBbk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Less: current maturities</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">(1,058,592</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">(971,447</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtNoncurrent_iI_zP9Ke6vVFcCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Due to related party, noncurrent</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">-</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">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Rotman Family Convertible Notes On August 17, 2021, the Company issued a contingently convertible promissory note totaling $<span id="xdx_90B_eus-gaap--ConvertibleNotesPayable_iI_c20210817__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zfFICGH4wKv6" title="Debt face amount">5,000 to Jamie Rotman. The note is unsecured and bears interest at an annual rate of five percent (<span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20210817__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zhkBrMSKjaO" title="Annual interest rate">5%) from date of issuance. The face amount of the note represents the amount due at maturity along with the accrued interest. The conversion of the note was dependent on the spin-off of RxAir. Since the spin-off did not occur, the Company intends to review this note in 2026. The balance of the note payable including accrued interest to Jamie Rotman is approximately $<span id="xdx_904_eus-gaap--NotesPayable_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_z8vdviChWqOc" title="Note payable including accrued interest"><span id="xdx_905_eus-gaap--NotesPayable_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zTEtfDP3fbx3" title="Note payable including accrued interest">6,000 at March 31, 2026 and December 31, 2025. The Company recorded accrued interest of $100 for the three months ended March 31, 2026 and 2025, respectively, on this note. On December 31, 2025, the Company entered into a term convertible promissory note with Blue Oar. The Company may borrow amounts up to $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember__srt--RangeAxis__srt--MaximumMember_zKQKUh41j1J5" title="Borrowing amount">1,000,000 at an interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zFRWnguRyfMb" title="Borrowing interest rate percentage">12% per annum. Prior working capital advances and accrued interest totaling $<span id="xdx_90B_ecustom--WorkingCapitalAdvancesAndAccruedInterest_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zMO0QhXsz7Ll" title="Working capital advances">847,265 were rolled into this note agreement. Monthly installment payments of principal and interest of $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20251231__20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_z1IFSTf8k48j" title="Monthly installment payments">7,500 are payable beginning on January 1, 2026 with a balloon payment due on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20251231__20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_z5VJQtgxZE4j" title="Balloon payment due date">July 1, 2026. <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20251231__20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zwT6GcOvTiC3" title="Maturity date description">Blue Oar may elect to receive payments in Preferred Series C stock at a discounted rate of 50% of the market rate based on any two days within the prior twenty day’s closing price, no less than $.01 (the “Floor”). The note carries a $50,000 closing fee. In addition, the lender required there be no conversions of any class of preferred stock until the loan is paid in full. Based on the variable redemption feature, the Company recorded a derivative liability of $<span id="xdx_90C_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_ziJlvouLtEu6" title="Derivative liability">423,632 at December 31, 2025. <p id="xdx_896_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_z4aPnL8ZyzO1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the Rotman Family Convertible Notes: SCHEDULE OF NOTES PAYABLE <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> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zjKYUIH6Ftm8" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zZJpwcDBtIW7" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issue Date</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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 id="xdx_40B_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_z0f7hQtkg7v" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Jamie Rotman <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zNRv00Hbkfkb" title="Annual interest rate">5% note due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zpiDpn19aW9g" title="Due date">August 2024</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zzZaJfc96cc5" title="Issue date">8/17/2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zGWEncPaK7r6" style="width: 16%; text-align: right" title="Principal amount">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,564</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,464</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zfkLnI7vQbV8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Blue Oar <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_z8fV2NRzkJy1" title="Annual interest rate">12% note due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentMaturityDateDescription_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zCHySXIxgTx6" title="Due date">July 2026</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zz3bMrswYXW1" title="Issue date">12/31/2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zhFRxTkzmW8e" style="border-bottom: Black 1pt solid; text-align: right" title="Principal amount">833,807</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">923,815</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">897,265</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: right"> </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_40D_eus-gaap--DebtInstrumentCarryingAmount_iI_maLTDzAdA_zUXX7iMEjvH5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_z76dFT96UoV4" style="border-bottom: Black 2.5pt double; text-align: right" title="Principal amount">838,807</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">930,379</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">903,729</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_msLTDzAdA_zb9aM8eOy3f4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Less: debt discount</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">(58,745</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">(117,490</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: right"> </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--LongTermDebt_iTI_mtLTDzAdA_zJhOPbe7IXg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Convertible notes net</td><td> </td> <td style="text-align: right"> </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">871,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">786,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtCurrent_iNI_di_zBlPALwqXHab" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: current maturities</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">(871,634</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">(786,239</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: right"> </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_40C_eus-gaap--LongTermDebtNoncurrent_iI_zIpvqAltloFh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Convertible notes noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </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">-</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">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Rotman Family Nonconvertible Note In connection with the acquisition of <span id="xdx_90E_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20260331__us-gaap--BusinessAcquisitionAxis__custom--RotmanFamilyNonConvertibleNoteMember_zG4SPqH1eXD2" title="Percentage of voting interest acquired">58% of Rotmans, Bernard Rotman was issued a related party note payable in the amount of $<span id="xdx_90C_eus-gaap--NotesPayable_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_zKt87GQtXCA1" title="Notes payable to related parties">140,000. The note bears interest at an annual rate of five percent (<span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_zCwDLyjS7dN2" title="Annual interest rate">5%) and matures <span id="xdx_90D_eus-gaap--DebtInstrumentTerm_dc_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_ztB1umlTJRDi" title="Debt instrument term">four years from issuance. Payments of $<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_zRf7x6Xxp3zl" title="Periodic payment">2,917 per month were scheduled to begin six months from issuance until maturity in December 2023. The note is in default at March 31, 2026. The balance of the note payable including accrued interest to Bernard Rotman is approximately $<span id="xdx_90C_eus-gaap--DebtDefaultLongtermDebtAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_zLsfQNEBDzFe" title="Note payable including accrued interest">187,000 and $<span id="xdx_901_eus-gaap--DebtDefaultLongtermDebtAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_zCqmdIoOLhIl" title="Note payable including accrued interest">185,000 at March 31, 2026 and December 31, 2025, respectively. Accrued interest for the three months ended March 31, 2026 and 2025 totaled $<span id="xdx_909_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_zUddDUPUOEO7" title="Accrued interest"><span id="xdx_904_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20250331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember_zUWaTMPZ0OAl" title="Accrued interest">1,750. <p id="xdx_892_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zoNYk6atPHwg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table summarizes the Rotman Family Nonconvertible Note: SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20260331_zRg5i5vAJgo3" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20251231_z5qFLFDXWoC5" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="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">Carrying Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issue Date</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">Principal Amount</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 id="xdx_402_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__srt--TitleOfIndividualAxis__custom--BernardRotmanMember_zUIwGA4ZLts8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Bernard Rotman <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zCFzM8axiQN" title="Interest rate">5% note due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zNsC9tYUIen2" title="Due date">December 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 12%; text-align: center; padding-bottom: 2.5pt"><span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zXnzQhZS0Cs2" title="Issue date">7/18/2019</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_z2OyO4oCxxc2" title="Principal amount">140,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">186,958</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">185,208</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__srt--TitleOfIndividualAxis__custom--BernardRotmanMember_zUvAnJPkL7E5" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Carrying Amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"><span id="xdx_909_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zbe4KkdpVJ75" title="Issue date">7/18/2019</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zeoWN2v0ksih" title="Principal amount">140,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">186,958</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">185,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The following table summarizes shareholder, convertible and contingently convertible notes payable: SCHEDULE OF SHAREHOLDER, CONVERTIBLE AND CONTINGENTLY CONVERTIBLE NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20260331_zQQXJxM0zIEe" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20251231_zFtYbwHBRU1f" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_ecustom--ShareholderConvertibleNotes_iI_maCLTNPzfFV_zkm5uMSMzYjf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Shareholder, convertible and contingently convertible notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">19,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">19,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InterestPayableCurrent_iI_maCLTNPzfFV_zvxicjVOuEs9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Accrued interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,324</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,934</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_40F_eus-gaap--ConvertibleNotesPayable_iTI_mtCLTNPzfFV_z4fu3QQjpzR7" style="vertical-align: bottom; background-color: White"> <td>Total shareholder notes and accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,434</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_408_eus-gaap--ConvertibleNotesPayableCurrent_iNI_di_zjAxcR3u1RNj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: current maturities</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">(31,824</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,434</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_405_eus-gaap--ConvertibleLongTermNotesPayable_iI_z4TzX6LD4uj3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total long-term debt</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

19500 19500

12324

11934

31824

31434

31824

31434

338000

0.05

The notes mature one year from issuance but may be extended one (1) additional year by Vystar.

If converted, the notes plus accrued interest are convertible into shares of Vystar’s common stock at the prior twenty (20) day average closing price with a 50% discount. The notes matured in January 2020 and continue to accrue interest at an annual rate of eight percent (8%) in arrears until settlement.

19500

290000

0.05

0.02

0.035

0.16

125000 10000

5137310

93620

6250000

1844

The following table summarizes related party debt: SCHEDULE OF RELATED PARTY DEBT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1LPYJg4NhF1" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1RN9uT7ogab" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Rotman Family convertible notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zDGhtLFEMNGc" style="width: 16%; text-align: right" title="Long term debt, current">838,807</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zYRBCyNh81mi" style="width: 16%; text-align: right" title="Long term debt, current">838,807</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Rotman Family nonconvertible note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXvXp1jjLA28" style="text-align: right" title="Long term debt, current">140,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9B6Gx4tEeM8" style="text-align: right" title="Long term debt, current">140,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_z1JHdqnSpuq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,530</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,130</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_pp0p0_di_zmeQ6SuyHHfe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Debt discount</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">(58,745</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">(117,490</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_404_eus-gaap--LongTermDebt_iI_pp0p0_zto90lvcKix7" style="vertical-align: bottom; background-color: White"> <td>Due to related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,058,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">971,447</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtCurrent_iNI_di_zW5z8KiwFBbk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Less: current maturities</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">(1,058,592</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">(971,447</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtNoncurrent_iI_zP9Ke6vVFcCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Due to related party, noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

838807

140000

138530

110130

58745

117490

1058592

971447

1058592

971447

5000

0.05

6000

100

1000000

0.12

847265

7500

2026-07-01

Blue Oar may elect to receive payments in Preferred Series C stock at a discounted rate of 50% of the market rate based on any two days within the prior twenty day’s closing price, no less than $.01 (the “Floor”). The note carries a $50,000 closing fee.

423632

<p id="xdx_896_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_z4aPnL8ZyzO1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the Rotman Family Convertible Notes: SCHEDULE OF NOTES PAYABLE <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> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zjKYUIH6Ftm8" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20251231__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zZJpwcDBtIW7" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issue Date</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </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="padding-bottom: 1pt; font-weight: bold"> </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 id="xdx_40B_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_z0f7hQtkg7v" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Jamie Rotman <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zNRv00Hbkfkb" title="Annual interest rate">5% note due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zpiDpn19aW9g" title="Due date">August 2024</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zzZaJfc96cc5" title="Issue date">8/17/2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zGWEncPaK7r6" style="width: 16%; text-align: right" title="Principal amount">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,564</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">6,464</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zfkLnI7vQbV8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Blue Oar <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_z8fV2NRzkJy1" title="Annual interest rate">12% note due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentMaturityDateDescription_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zCHySXIxgTx6" title="Due date">July 2026</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zz3bMrswYXW1" title="Issue date">12/31/2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_zhFRxTkzmW8e" style="border-bottom: Black 1pt solid; text-align: right" title="Principal amount">833,807</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">923,815</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">897,265</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: right"> </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_40D_eus-gaap--DebtInstrumentCarryingAmount_iI_maLTDzAdA_zUXX7iMEjvH5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyConvertibleNoteMember_z76dFT96UoV4" style="border-bottom: Black 2.5pt double; text-align: right" title="Principal amount">838,807</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">930,379</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">903,729</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_msLTDzAdA_zb9aM8eOy3f4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Less: debt discount</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">(58,745</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">(117,490</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: right"> </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--LongTermDebt_iTI_mtLTDzAdA_zJhOPbe7IXg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Convertible notes net</td><td> </td> <td style="text-align: right"> </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">871,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">786,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtCurrent_iNI_di_zBlPALwqXHab" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: current maturities</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">(871,634</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">(786,239</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: right"> </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_40C_eus-gaap--LongTermDebtNoncurrent_iI_zIpvqAltloFh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Convertible notes noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.05

August 2024

2021-08-17

5000

6564

6464

0.12

July 2026

2025-12-31

833807

923815

897265

838807

930379

903729

58745

117490

871634

786239

871634

786239

0.58

140000

0.05

P4Y

2917

187000

185000

1750

<p id="xdx_892_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zoNYk6atPHwg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table summarizes the Rotman Family Nonconvertible Note: SCHEDULE OF NOTES PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20260331_zRg5i5vAJgo3" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20251231_z5qFLFDXWoC5" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="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">Carrying Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Issue Date</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">Principal Amount</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 id="xdx_402_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__srt--TitleOfIndividualAxis__custom--BernardRotmanMember_zUIwGA4ZLts8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Bernard Rotman <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zCFzM8axiQN" title="Interest rate">5% note due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zNsC9tYUIen2" title="Due date">December 2023</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 12%; text-align: center; padding-bottom: 2.5pt"><span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zXnzQhZS0Cs2" title="Issue date">7/18/2019</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_z2OyO4oCxxc2" title="Principal amount">140,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">186,958</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">185,208</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember__srt--TitleOfIndividualAxis__custom--BernardRotmanMember_zUvAnJPkL7E5" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Carrying Amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"><span id="xdx_909_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20260101__20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zbe4KkdpVJ75" title="Issue date">7/18/2019</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--TitleOfIndividualAxis__custom--BernardRotmanMember__us-gaap--DebtInstrumentAxis__custom--RotmanFamilyNonConvertibleNoteMember_zeoWN2v0ksih" title="Principal amount">140,000</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">186,958</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">185,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.05

December 2023

2019-07-18

140000

186958

185208

2019-07-18

140000

186958

185208

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 8 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">DERIVATIVE LIABILITIES</td></tr> </table> With the issuance of a related party convertible note on June 1, 2024, the Company recorded a derivative liability for the redemption feature in the loan agreement. The Company analyzed the conversion features of the various note agreements for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to a variable conversion rate. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company has bifurcated the conversion feature of the notes and recorded a derivative liability. The embedded derivatives for the notes are carried on the Company’s condensed consolidated balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the condensed consolidated statement of operations and the associated fair value carrying amount on the consolidated balance sheet is adjusted by the change. The Company fair values the embedded derivative based on the discounted conversion rate of 50% of market rate. The following table summarizes the derivative liabilities: SUMMARY OF DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold">Fair Value of Embedded Derivative Liabilities:</td><td> </td> <td colspan="2" id="xdx_498_20260101__20260331_zH3LtlCcCGr6"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Fair Value of Embedded Derivative Liabilities:</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--DerivativeLiabilities_iS_zuVbXra6Ijyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%">Balance, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">423,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--InitialMeasurementOfLiabilities_zz4IAJtNZZ0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Initial measurement of liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DerivativeLiabilities_iE_zX5ZeNiRF21k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Balance, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">423,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The following table summarizes the derivative liabilities: SUMMARY OF DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold">Fair Value of Embedded Derivative Liabilities:</td><td> </td> <td colspan="2" id="xdx_498_20260101__20260331_zH3LtlCcCGr6"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Fair Value of Embedded Derivative Liabilities:</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--DerivativeLiabilities_iS_zuVbXra6Ijyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%">Balance, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">423,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--InitialMeasurementOfLiabilities_zz4IAJtNZZ0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Initial measurement of liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DerivativeLiabilities_iE_zX5ZeNiRF21k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Balance, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">423,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

423632

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 72px; text-align: justify">NOTE 9 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">STOCKHOLDERS’ DEFICIT</td></tr> </table> Cumulative Convertible Preferred Stock Series A Preferred Stock On May 2, 2013, the Company began a private placement offering to sell up to <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20130502__20130502__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsnNsXzPoGWh" title="Number of shares issued in transaction">200,000 shares of the Company’s <span id="xdx_901_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20130502__20130502__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zNuEOiGtYqah" title="Cumulative convertible preferred stock, dividend rate">10% Series A Cumulative Convertible Preferred Stock. Under the terms of the offering, the Company offered to sell up to <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20130502__20130502__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zCvPXfW9wjzc" title="Number of shares issued in transaction">200,000 shares of preferred stock at $<span id="xdx_905_eus-gaap--SaleOfStockPricePerShare_iI_c20130502__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zy3ESZPEEFkh" title="Sale of stock price per share">10 per share for a value of $<span id="xdx_90C_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20130502__20130502__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXUNrD8Senyj" title="Sale of stock consideration received on transaction">2,000,000. The preferred stock was convertible at a conversion price of $<span id="xdx_907_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20130502__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z75hjZqz6hwh" title="Preferred stock conversion price">7.50 per common share at the option of the holder after a nine-month holding period. The conversion price was lowered to $<span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20130502__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zSWPraIBcye8" title="Convertible conversion price">5.00 per common share for those holders who invested an additional $<span id="xdx_906_ecustom--AdditionalNumberOfSharesInvestedValue_c20130502__20130502__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zJyatlfiAiGa" title="Additional number of shares invested value">25,000 or more in Vystar’s common stock in the aforementioned September 2014 Private Placement. The preferred shares have full voting rights as if converted and have a fully participating liquidation preference. In the event of a liquidation, dissolution or winding up of the Company, the holders of Series A Preferred Stock shall be entitled to receive an amount equal to the dividends accumulated and unpaid thereon to the date of final distribution to such holders, whether or not declared, without interest, plus a sum equal to $<span id="xdx_906_eus-gaap--PreferredStockDividendsPerShareCashPaid_pid_c20130502__20130502__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zTHbNVoqD4Af" title="Preferred stock dividend">10 per share. As of March 31, 2026 and December 31, 2025, the liquidation preference totals approximately $<span id="xdx_901_eus-gaap--PreferredStockLiquidationPreferenceValue_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zguPB3cSOvKl" title="Convertible preferred stock, liquidation preference">199,000 and $<span id="xdx_908_eus-gaap--PreferredStockLiquidationPreferenceValue_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zASgfMcdt2l4" title="Convertible preferred stock, liquidation preference">196,000, respectively. As of March 31, 2026, the 8,698 shares of outstanding preferred stock had undeclared dividends of approximately $<span id="xdx_90B_eus-gaap--DividendsPreferredStockStock_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAf68dpxxqGb" title="Preferred stock, undeclared dividends">112,000 and could be converted into <span id="xdx_902_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXStLIBgSZaf" title="Conversion of stock">38,819 shares of common stock, at the option of the holder, contingent upon payment of Blue Oar’s loan obligation in full. Refer to Note 7 for more information. As of December 31, 2025, the 8,698 shares of outstanding preferred stock had undeclared dividends of approximately $<span id="xdx_904_eus-gaap--DividendsPreferredStockStock_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1M4MOf4rgJ7" title="Preferred stock, undeclared dividends">109,000 and could be converted into <span id="xdx_907_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zuIcV0FB3f8l" title="Conversion of stock">38,399 shares of common stock, at the option of the holder, contingent upon payment of Blue Oar’s loan obligation in full. Series B Preferred Stock On April 11, 2022, the Company amended its Articles of Incorporation to add the terms of a <span id="xdx_907_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20220411__20220411__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zUc19DR6A1Li" title="Cumulative convertible preferred stock dividend rate">10% Series B Cumulative Convertible Preferred Stock. Under the amendment, the number of shares authorized is 2,500,000. The preferred stock accumulates a <span id="xdx_905_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20220411__20220411__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zAEOZyc1sMWl" title="Preferred stock dividend rate">10% per annum dividend and is convertible into <span id="xdx_903_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20220411__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zTfUvroecsIi" title="Conversion of stock">1,000 shares of common stock at the option of the holder after a six-month holding period. The holders of Series B preferred stock have full voting rights as if converted and have a fully participating liquidation preference. In the event of a liquidation, dissolution or winding up of the Company, the holders of Series B Preferred Stock shall be entitled to receive an amount equal to the dividends accumulated and unpaid thereon to the date of final distribution to such holders, whether or not declared, without interest, plus a sum equal to $<span id="xdx_902_eus-gaap--PreferredStockDividendsPerShareCashPaid_c20220411__20220411__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLYQH1i2gUK" title="Preferred stock dividend">7 per share. As of March 31, 2026 and December 31, 2025, the liquidation preference totals approximately $<span id="xdx_90E_eus-gaap--PreferredStockLiquidationPreferenceValue_iI_pp0p0_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z592uvLuIv19" title="Convertible preferred stock, liquidation preference">3,076,000 and $<span id="xdx_902_eus-gaap--PreferredStockLiquidationPreferenceValue_iI_pp0p0_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLozi5ObxiX5" title="Convertible preferred stock, liquidation preference">3,020,000, respectively. As of March 31, 2026, the 321,083 shares of outstanding preferred stock had undeclared dividends of approximately $<span id="xdx_90C_eus-gaap--DividendsPreferredStockStock_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zX39GZOJRWH6" title="Preferred stock, undeclared dividends">828,000 and could be converted into <span id="xdx_902_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zNIgBf1RJzjh" title="Stock during the period , shares">4,393,999 shares of common stock, at the option of the holder, contingent upon payment of Blue Oar’s loan obligation in full. Refer to Note 7 for more information. As of December 31, 2025, the 321,083 shares of outstanding preferred stock had undeclared dividends of approximately $<span id="xdx_906_eus-gaap--DividendsPreferredStockStock_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zP7BLMkJbnne" title="Preferred stock, undeclared dividends">773,000 and could be converted into <span id="xdx_90F_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZuyRn5WXeck" title="Conversion of stock, shares">4,314,828 shares of common stock, at the option of the holder, contingent upon payment of Blue Oar’s loan obligation in full. Series C Preferred Stock On July 8, 2022, the Company amended its Articles of Incorporation to add the terms of a <span id="xdx_90A_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20220708__20220708__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zljlMHqVeNr2" title="Convertible preferred stock, dividend rate">10% Series C Cumulative Convertible Preferred Stock. Under the amendment, the number of shares authorized is 2,500,000. The preferred stock accumulates a <span id="xdx_906_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20220708__20220708__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zgUinVw6kWv8" title="Convertible preferred stock, dividend rate">10% per annum dividend and is convertible into <span id="xdx_908_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20220708__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zeioSfMZujZ4" title="Common stock issuable upon conversion">1,000 shares of common stock at the option of the holder after a six-month holding period. The holders of Series C preferred stock have full voting rights as if converted and have a fully participating liquidation preference. In the event of a liquidation, dissolution or winding up of the Company, the holders of Series C Preferred Stock shall be entitled to receive an amount equal to the dividends accumulated and unpaid thereon to the date of final distribution to such holders, whether or not declared, without interest, plus a sum equal to $<span id="xdx_90C_eus-gaap--PreferredStockDividendsPerShareCashPaid_pid_c20220708__20220708__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z0R9TCpaXEfb" title="Preferred stock, dividend per share">2.61 per share. As of March 31, 2026 and December 31, 2025, the liquidation preference totals approximately $<span id="xdx_90A_eus-gaap--PreferredStockLiquidationPreferenceValue_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z1SbMpQ66vk1" title="Convertible preferred stock, liquidation preference">6,859,000 and $<span id="xdx_90E_eus-gaap--PreferredStockLiquidationPreferenceValue_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z6jGwfDBbQTj" title="Convertible preferred stock, liquidation preference">6,736,000, respectively. As of March 31, 2026, the <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zdbUe8wGXWQl" title="Preferred stock shares outstanding">1,917,973 shares of outstanding preferred stock had undeclared dividends of approximately $<span id="xdx_905_eus-gaap--DividendsPreferredStockStock_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zQnqS0pYzN2b" title="Preferred stock, undeclared dividends">1,853,000 and could be converted into <span id="xdx_909_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z0FAkK9Accci" title="Stock during the period , shares">26,280,119 shares of common stock, at the option of the holder, contingent upon payment of Blue Oar’s loan obligation in full. Refer to Note 7 for more information. As of December 31, 2025, the 1,917,973 shares of outstanding preferred stock had undeclared dividends of approximately $<span id="xdx_90C_eus-gaap--DividendsPreferredStockStock_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z4VjtvElGMk1" title="Preferred stock, undeclared dividends">1,730,000 and could be converted into <span id="xdx_90B_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zNVzaVze2dI4" title="Conversion of stock, shares">25,807,195 shares of common stock, at the option of the holder, contingent upon payment of Blue Oar’s loan obligation in full. Common Stock and Warrants During the three months ended March 31, 2026, there were <span id="xdx_906_ecustom--ProceedsFromSharesSubscription_do_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--CommonStockSubscriptionArrangementMember_zXbhGKzrmbs5" title="Common stock subscriptions received">no common stock subscription agreements or warrants offered. Included in stock subscription payable are common stock shares earned through share-based compensation agreements with related parties. Please refer to Note 12. Stock Subscription Payable At March 31, 2026 and December 31, 2025, the Company recorded $3,348,070 and $3,124,684, respectively, of stock subscription payable related to common and preferred stock to be issued. The following summarizes the activity of stock subscription payable during the period ended March 31, 2026: SCHEDULE OF ACTIVITY OF STOCK SUBSCRIPTION PAYABLE <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="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Related Party</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Other</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 40%">Balance, January 1, 2026</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_989_ecustom--StockSubscriptionPayable_iS_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zHNuQvzQMvXl" style="text-align: right; width: 6%" title="Stock subscription payable, Beginning balance">2,566,036</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_984_ecustom--StockSubscriptionPayablesShares_iS_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zdHzX4SWCWjh" style="text-align: right; width: 6%" title="Stock subscription payable shares, Beginning balance">196,800,039</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_983_ecustom--StockSubscriptionPayable_iS_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zV2lr86RpREi" style="text-align: right; width: 6%" title="Stock subscription payable, Beginning balance">558,648</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_98D_ecustom--StockSubscriptionPayablesShares_iS_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zkKg4ch3RZN4" style="text-align: right; width: 6%" title="Stock subscription payable shares, Beginning balance">11,289,773</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_984_ecustom--StockSubscriptionPayable_iS_c20260101__20260331_zO7Hmsqv6uj9" style="text-align: right; width: 6%" title="Stock subscription payable, Beginning balance">3,124,684</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_981_ecustom--StockSubscriptionPayablesShares_iS_pid_c20260101__20260331_zKjwCsv0VN3j" style="text-align: right; width: 6%" title="Stock subscription payable shares, Beginning balance">208,089,812</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--StockSubscriptionPayableAdditionsNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zEvRt15ELpy2" style="text-align: right" title="Stock subscription payable, Beginning balance">183,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--StockSubscriptionPayableSharesAdditions_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zxjllb7ujWf2" style="text-align: right" title="Stock subscription payable shares, Beginning balance">2,924,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--StockSubscriptionPayableAdditionsNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zo9MwWFbxh8e" style="text-align: right" title="Stock subscription payable, Beginning balance">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--StockSubscriptionPayableSharesAdditions_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zWBAC6m2Kol9" style="text-align: right" title="Stock subscription payable shares, Beginning balance">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--StockSubscriptionPayableAdditionsNet_c20260101__20260331_zRPsPBjWmeGa" style="text-align: right" title="Stock subscription payable, Beginning balance">223,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--StockSubscriptionPayableSharesAdditions_pid_c20260101__20260331_zY4a77B8oKHc" style="text-align: right" title="Stock subscription payable shares, Beginning balance">2,925,788</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuances, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--StockSubscriptionPayableIssuancesNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1keQ9EBKKRk" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--StockSubscriptionPayableSharesIssuances_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zBVBivIgyn1f" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable shares, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--StockSubscriptionPayableIssuancesNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zZUEtu6sosdj" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--StockSubscriptionPayableSharesIssuances_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zByUQkznKOeh" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable shares, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--StockSubscriptionPayableIssuancesNet_c20260101__20260331_zBds3bhEgJab" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--StockSubscriptionPayableSharesIssuances_pid_c20260101__20260331_zP0RzOSB37W" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable shares, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable shares, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable shares, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable shares, Beginning balance"> </td><td style="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">Balance, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--StockSubscriptionPayable_iE_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhRr6BukRGH" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable, Beginning balance">2,749,422</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_988_ecustom--StockSubscriptionPayablesShares_iE_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z2eV17mn7Cy7" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable shares, Beginning balance">199,724,077</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--StockSubscriptionPayable_iE_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zfmXeIVIkIig" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable, Beginning balance">598,648</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_982_ecustom--StockSubscriptionPayablesShares_iE_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zVER8GkvUUKh" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable shares, Beginning balance">11,291,523</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 id="xdx_986_ecustom--StockSubscriptionPayable_iE_c20260101__20260331_zasrzeyD3Mw8" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable, Beginning balance">3,348,070</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98E_ecustom--StockSubscriptionPayablesShares_iE_pid_c20260101__20260331_zbDLcKH7Eo0l" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable shares, Beginning balance">211,015,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the three months ended March 31, 2026, the Company received $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pp0p0_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znxYVzrbdlEa" title="Proceed from preferred stock">40,000 under a preferred stock agreement for <span id="xdx_902_ecustom--ProceedsFromIssuanceOfPreferredStockAndPreferenceStockAgreementShares_pp0p0_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFgGwItkuNZb" title="Proceed from preferred stock agreement, shares">1,750 shares of Series B preferred stock. As of March 31, 2026, there are <span id="xdx_901_ecustom--ProceedsFromIssuanceOfPreferredStockAndPreferenceStockAgreementShares_pp0p0_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGLtn6Xlaeg1" title="Proceed from preferred stock agreement, shares">211,013,850 shares of common stock and <span id="xdx_901_ecustom--ProceedsFromIssuanceOfPreferredStockAndPreferenceStockAgreementShares_pp0p0_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDJqQPy5PFHk" title="Proceed from preferred stock agreement, shares">1,750 shares of preferred stock to be issued.

200000

0.10

200000

2000000

7.50

5.00

25000

199000

196000

8698

112000

38819

8698

109000

38399

0.10

2500000

0.10

1000

3076000

3020000

321083

828000

4393999

321083

773000

4314828

0.10

2500000

0.10

1000

2.61

6859000

6736000

1917973

1853000

26280119

1917973

1730000

25807195

0 3348070 3124684 SCHEDULE OF ACTIVITY OF STOCK SUBSCRIPTION PAYABLE <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="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Related Party</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Other</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 40%">Balance, January 1, 2026</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_989_ecustom--StockSubscriptionPayable_iS_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zHNuQvzQMvXl" style="text-align: right; width: 6%" title="Stock subscription payable, Beginning balance">2,566,036</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_984_ecustom--StockSubscriptionPayablesShares_iS_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zdHzX4SWCWjh" style="text-align: right; width: 6%" title="Stock subscription payable shares, Beginning balance">196,800,039</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_983_ecustom--StockSubscriptionPayable_iS_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zV2lr86RpREi" style="text-align: right; width: 6%" title="Stock subscription payable, Beginning balance">558,648</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_98D_ecustom--StockSubscriptionPayablesShares_iS_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zkKg4ch3RZN4" style="text-align: right; width: 6%" title="Stock subscription payable shares, Beginning balance">11,289,773</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_984_ecustom--StockSubscriptionPayable_iS_c20260101__20260331_zO7Hmsqv6uj9" style="text-align: right; width: 6%" title="Stock subscription payable, Beginning balance">3,124,684</td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_981_ecustom--StockSubscriptionPayablesShares_iS_pid_c20260101__20260331_zKjwCsv0VN3j" style="text-align: right; width: 6%" title="Stock subscription payable shares, Beginning balance">208,089,812</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--StockSubscriptionPayableAdditionsNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zEvRt15ELpy2" style="text-align: right" title="Stock subscription payable, Beginning balance">183,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--StockSubscriptionPayableSharesAdditions_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zxjllb7ujWf2" style="text-align: right" title="Stock subscription payable shares, Beginning balance">2,924,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--StockSubscriptionPayableAdditionsNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zo9MwWFbxh8e" style="text-align: right" title="Stock subscription payable, Beginning balance">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--StockSubscriptionPayableSharesAdditions_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zWBAC6m2Kol9" style="text-align: right" title="Stock subscription payable shares, Beginning balance">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--StockSubscriptionPayableAdditionsNet_c20260101__20260331_zRPsPBjWmeGa" style="text-align: right" title="Stock subscription payable, Beginning balance">223,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--StockSubscriptionPayableSharesAdditions_pid_c20260101__20260331_zY4a77B8oKHc" style="text-align: right" title="Stock subscription payable shares, Beginning balance">2,925,788</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuances, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--StockSubscriptionPayableIssuancesNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1keQ9EBKKRk" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--StockSubscriptionPayableSharesIssuances_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zBVBivIgyn1f" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable shares, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--StockSubscriptionPayableIssuancesNet_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zZUEtu6sosdj" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--StockSubscriptionPayableSharesIssuances_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zByUQkznKOeh" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable shares, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--StockSubscriptionPayableIssuancesNet_c20260101__20260331_zBds3bhEgJab" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--StockSubscriptionPayableSharesIssuances_pid_c20260101__20260331_zP0RzOSB37W" style="border-bottom: Black 1pt solid; text-align: right" title="Stock subscription payable shares, Beginning balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable shares, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable shares, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable, Beginning balance"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Stock subscription payable shares, Beginning balance"> </td><td style="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">Balance, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--StockSubscriptionPayable_iE_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhRr6BukRGH" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable, Beginning balance">2,749,422</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_988_ecustom--StockSubscriptionPayablesShares_iE_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z2eV17mn7Cy7" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable shares, Beginning balance">199,724,077</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">$</td><td id="xdx_98E_ecustom--StockSubscriptionPayable_iE_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zfmXeIVIkIig" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable, Beginning balance">598,648</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_982_ecustom--StockSubscriptionPayablesShares_iE_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherMember_zVER8GkvUUKh" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable shares, Beginning balance">11,291,523</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--StockSubscriptionPayable_iE_c20260101__20260331_zasrzeyD3Mw8" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable, Beginning balance">3,348,070</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98E_ecustom--StockSubscriptionPayablesShares_iE_pid_c20260101__20260331_zbDLcKH7Eo0l" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock subscription payable shares, Beginning balance">211,015,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2566036 196800039 558648 11289773 3124684 208089812 183386 2924038 40000 1750 223386 2925788 2749422 199724077 598648 11291523 3348070 211015600

40000

1750 211013850 1750

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 10 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">REVENUES</td></tr> </table> The following table presents our revenues disaggregated by each major product category and service for the three months ended March 31, 2026 and 2025: SCHEDULE OF REVENUES DISAGGREGATED BY EACH MAJOR PRODUCT CATEGORY AND SERVICE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331_zuzsBJA2hLg5" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250331_zlXwS5GGPZZi" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended March 31,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">% of</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">% of</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--AirPurificationUnitsMember_zk4giXUFZWP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Air Purification Units</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331__srt--ProductOrServiceAxis__custom--AirPurificationUnitsMember_zi1aUsQ5yGld" style="width: 12%; text-align: right" title="Net sales, percentage">77.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331__srt--ProductOrServiceAxis__custom--AirPurificationUnitsMember_zZt1PX7HLRn2" style="width: 12%; text-align: right" title="Net sales, percentage">90.1</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--MattressesAndToppersMember_zyo6GT43Cno9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mattresses and Toppers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331__srt--ProductOrServiceAxis__custom--MattressesAndToppersMember_zkg0XkkqUWZ9" style="text-align: right" title="Net sales, percentage">21.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">864</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331__srt--ProductOrServiceAxis__custom--MattressesAndToppersMember_zKjvABp7RDoe" style="text-align: right" title="Net sales, percentage">6.8</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--RoyaltiesAndOtherMember_zWcs2C81aJqe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Royalties and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">70</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331__srt--ProductOrServiceAxis__custom--RoyaltiesAndOtherMember_zJHiNhVdtPv6" style="border-bottom: Black 1pt solid; text-align: right" title="Net sales, percentage">1.1</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">393</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331__srt--ProductOrServiceAxis__custom--RoyaltiesAndOtherMember_zL2RVRyDZ0f7" style="border-bottom: Black 1pt solid; text-align: right" title="Net sales, percentage">3.1</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_z5xTaugxfz51" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net sales</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,147</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331_zgfUqKlDkCYj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net sales, percentage">100.0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,657</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 id="xdx_981_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331_zbYdqQjLjzXh" style="border-bottom: Black 2.5pt double; text-align: right" title="Net sales, percentage">100.0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The following table presents our revenues disaggregated by each major product category and service for the three months ended March 31, 2026 and 2025: SCHEDULE OF REVENUES DISAGGREGATED BY EACH MAJOR PRODUCT CATEGORY AND SERVICE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331_zuzsBJA2hLg5" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250331_zlXwS5GGPZZi" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Sales</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended March 31,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">% of</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">% of</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net Revenues</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--AirPurificationUnitsMember_zk4giXUFZWP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Air Purification Units</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331__srt--ProductOrServiceAxis__custom--AirPurificationUnitsMember_zi1aUsQ5yGld" style="width: 12%; text-align: right" title="Net sales, percentage">77.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331__srt--ProductOrServiceAxis__custom--AirPurificationUnitsMember_zZt1PX7HLRn2" style="width: 12%; text-align: right" title="Net sales, percentage">90.1</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--MattressesAndToppersMember_zyo6GT43Cno9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mattresses and Toppers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331__srt--ProductOrServiceAxis__custom--MattressesAndToppersMember_zkg0XkkqUWZ9" style="text-align: right" title="Net sales, percentage">21.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">864</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331__srt--ProductOrServiceAxis__custom--MattressesAndToppersMember_zKjvABp7RDoe" style="text-align: right" title="Net sales, percentage">6.8</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--RoyaltiesAndOtherMember_zWcs2C81aJqe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Royalties and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">70</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331__srt--ProductOrServiceAxis__custom--RoyaltiesAndOtherMember_zJHiNhVdtPv6" style="border-bottom: Black 1pt solid; text-align: right" title="Net sales, percentage">1.1</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">393</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331__srt--ProductOrServiceAxis__custom--RoyaltiesAndOtherMember_zL2RVRyDZ0f7" style="border-bottom: Black 1pt solid; text-align: right" title="Net sales, percentage">3.1</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_z5xTaugxfz51" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net sales</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,147</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--NetSalesPercentage_pid_dp_c20260101__20260331_zgfUqKlDkCYj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net sales, percentage">100.0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,657</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 id="xdx_981_ecustom--NetSalesPercentage_pid_dp_c20250101__20250331_zbYdqQjLjzXh" style="border-bottom: Black 2.5pt double; text-align: right" title="Net sales, percentage">100.0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4733

0.770

11400

0.901

1344

0.219

864

0.068

0.011

393

0.031

6147

1.000

12657

1.000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 11 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">SHARE-BASED COMPENSATION</td></tr> </table> Generally accepted accounting principles require share-based payments to employees, including grants of employee stock options, warrants, and common stock to be recognized in the income statement based on their fair values at the date of grant, net of estimated forfeitures. In total, the Company recorded $183,386 and $196,047 of share-based compensation for the three months ended March 31, 2026 and 2025, respectively, including shares to be issued related to consultants and board member stock options and common stock and warrants issued to non-employees. Included in stock subscription payable is accrued share-based compensation of $2,585,797 and $2,402,411 at March 31, 2026 and December 31, 2025, respectively. The Company used the Black-Scholes option pricing model to estimate the grant-date fair value of option and warrant awards: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected Dividend Yield - because the Company does not currently pay dividends, the expected dividend yield is zero;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected Volatility in Stock Price - volatility based on the Company’s trading activity was used to determine expected volatility;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Risk-free Interest Rate - reflects the average rate on a United States Treasury Bond with a maturity equal to the expected term of the option; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected Life of Award - because we have minimal experience with the exercise of options or warrants for use in determining the expected life of each award, we used the option or warrant’s contractual term as the expected life.</td></tr> </table> For the three months ended March 31, 2026 and 2025, there were no share-based compensation expense related to employee and Board Members’ stock options. There is no unrecognized compensation expense as of March 31, 2026 for non-vested share-based awards to be recognized over a period of less than one year. Options During 2004, the Board of Directors of Vystar adopted a stock option plan (the “Plan”) and authorized up to <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20241231__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z2rsbzi3hYRk" title="Number of shares authorized to be issued">40,000 shares to be issued under the Plan. In April 2009, Vystar’s Board of Directors authorized an increase in the number of shares to be issued under the Plan to <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_c20090401__20090430__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zDKGfTSL9BI5" title="Share based arrangement additional authorized shares">100,000 shares and to include the independent Board Members in the Plan in lieu of continuing the previous practice of granting warrants each quarter to independent Board Members for services. At March 31, 2026, there are <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20260331__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zEgFcYw6rCr3" title="Number of shares available for issuance">22,517 shares of common stock available for issuance under the Plan. In 2014, the Board of Directors adopted an additional stock option plan which provides for an additional <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_c20260101__20260331__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__us-gaap--AwardDateAxis__custom--TwoThousandFourteenMember_zua06ZIBlmIe" title="Share based arrangement additional authorized shares">50,000 shares, which are all available as of March 31, 2026. In 2019, the Board of Directors adopted an additional stock option plan which provides for an additional <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_c20260101__20260331__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__us-gaap--AwardDateAxis__custom--TwoThousandNineteenMember_zU5omanLl2w7" title="Share based arrangement additional shares authorized">500,000 shares, which are all available as of March 31, 2026. The Plan is intended to permit stock options granted to employees to qualify as incentive stock options under Section 422 of the Internal Revenue Code of 1986, as amended (“Incentive Stock Options”). All options granted under the Plan that are not intended to qualify as Incentive Stock Options are deemed to be non-qualified options. Stock options are granted at an exercise price equal to the fair market value of Vystar’s common stock on the date of grant, typically vest over periods up to <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtY_c20260101__20260331__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z5eTVkOjegtd" title="Share based arrangement vested period">4 years and are typically exercisable up to <span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zMGl7FCZwRx3" title="Share based arrangement exercisable period">10 years. There were no options granted during the three months ended March 31, 2026 and 2025, respectively. Forfeitures are recognized as they occur. The following table summarizes all stock option activity of the Company for the three months ended March 31, 2026: SCHEDULE OF STOCK OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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">of Shares</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">Price</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">Life (Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zM0JsOevMba4" style="width: 14%; text-align: right" title="Number of Shares, Outstanding, Beginning balance">20,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zc7b7qwTuNxf" style="width: 14%; text-align: right" title="Weighted Average Exercise Price, Outstanding, Beginning balance">5.00</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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zzFsbaTXIBuf" title="Weighted Average Remaining Contractual Life, Outstanding">1.56</td><td style="width: 1%; 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>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zNYbzm3nrsfg" style="text-align: right" title="Number of Shares, Outstanding, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zTCNzd1zdWz8" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</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> </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>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zXscBfbturt8" style="text-align: right" title="Number of Shares, Outstanding, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z0keJEdbEKXj" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</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> </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>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zHsoW9SPsP1i" style="text-align: right" title="Number of Shares, Outstanding, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zwsdPQL4uzVa" style="text-align: right" title="Weighted Average Exercise Price, Cancelled">-</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> </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 style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zA2uI51KiqL2" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Outstanding, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zhFpUJ0wZNdb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">-</td><td style="padding-bottom: 1pt; 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 style="padding-bottom: 2.5pt">Outstanding, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z2atWBF28U07" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Outstanding, Ending balance">20,000</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 id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zEdLrryGjgHe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding, Ending balance">5.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zM6HbZ31HKPe" title="Weighted Average Remaining Contractual Life, Outstanding">1.31</td><td style="padding-bottom: 2.5pt; 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 style="padding-bottom: 2.5pt">Exercisable, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zlciSDgw6pIi" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Exercisable, Ending balance">20,000</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 id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zhPSvgMxg2c3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Exercisable, Ending balance">5.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRiXGLFc7t4i" title="Weighted Average Remaining Contractual Life, Exercisable">1.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of March 31, 2026 and 2025, the aggregate intrinsic value of the Company’s outstanding options was minimal. The aggregate intrinsic value will change based on the fair market value of the Company’s common stock. Warrants Warrants are issued to third parties as payment for services, debt financing compensation and conversion and in conjunction with the issuance of common stock. The fair value of each common stock warrant issued for services is estimated on the date of grant using the Black-Scholes option pricing model. The following table represents the Company’s warrant activity for the three months ended March 31, 2026: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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">of Shares</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">Fair Value</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">Exercise Price</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">Life (Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zyiGn09V8p52" style="width: 12%; text-align: right" title="Number of Shares, Outstanding, Beginning balance">3,456</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageGrantDateFairValue_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zqSa4J6sOoI2" style="width: 12%; text-align: right" title="Weighted Average Fair Value, Outstanding, Beginning balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z0V2QIpT5ssf" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Outstanding, Beginning balance">8.27</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"><span id="xdx_90C_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsOutstandingWeightedAverageRemainingContractualTermWarrants_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zQ6i3EO6XSp4" title="Weighted Average Remaining Contractual Life (Years), Outstanding">0.83</td><td style="width: 1%; 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><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>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zujAEWKod0j8" style="text-align: right" title="Number of Shares, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zvXUDgJg95I5" style="text-align: right" title="Weighted Average Fair Value, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsGrantedWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPz3Aa8lCnfj" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</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> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_znYq3y1WBxrf" style="text-align: right" title="Number of Shares, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisedWeightedAverageGrantDateFairValue_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z9Ps4AQ4rUzb" style="text-align: right" title="Weighted Average Fair Value, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisedWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zYfQ7XI8wYJh" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</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> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z74dWfzdVzxg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Expired">(676</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_987_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExpiredWeightedAverageGrantDateFairValue_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zQPGf4jEQKl4" style="padding-bottom: 1pt; text-align: right" title="Weighted Average Fair Value, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExpiredWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zTW2CRlGuPMa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">7.07</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">-</td><td style="padding-bottom: 1pt; 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><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 style="padding-bottom: 2.5pt">Outstanding, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z7PkCB2rPQUf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Outstanding, Ending balance">2,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageGrantDateFairValue_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zsSKJGXJfJ46" style="padding-bottom: 2.5pt; text-align: right" title="Weighted Average Fair Value, Outstanding, Ending balance">-</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 id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zfG5E0FxgLQl" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding, Ending balance">8.56</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsOutstandingWeightedAverageRemainingContractualTermWarrants_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zepsVkDg4DCj" title="Weighted Average Remaining Contractual Life (Years), Outstanding">0.74</td><td style="padding-bottom: 2.5pt; 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><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 style="padding-bottom: 2.5pt">Exercisable, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zoXNOnut8QKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Exercisable, Ending balance">2,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageGrantDateFairValue_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zZuIM5SEeo6b" style="padding-bottom: 2.5pt; text-align: right" title="Weighted Average Fair Value, Exercisable, Ending balance">-</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 id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8oCl2RqNOu4" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Exercisable, Ending balance">8.56</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z3OBnfL6k8U4" title="Weighted Average Remaining Contractual Life (Years), Exercisable">0.74</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

183386

196047

2585797 2402411

40000

100000

22517

50000

500000

P4Y

P10Y

The following table summarizes all stock option activity of the Company for the three months ended March 31, 2026: SCHEDULE OF STOCK OPTION ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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">of Shares</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">Price</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">Life (Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zM0JsOevMba4" style="width: 14%; text-align: right" title="Number of Shares, Outstanding, Beginning balance">20,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zc7b7qwTuNxf" style="width: 14%; text-align: right" title="Weighted Average Exercise Price, Outstanding, Beginning balance">5.00</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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zzFsbaTXIBuf" title="Weighted Average Remaining Contractual Life, Outstanding">1.56</td><td style="width: 1%; 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>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zNYbzm3nrsfg" style="text-align: right" title="Number of Shares, Outstanding, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zTCNzd1zdWz8" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</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> </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>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zXscBfbturt8" style="text-align: right" title="Number of Shares, Outstanding, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z0keJEdbEKXj" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</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> </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>Cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zHsoW9SPsP1i" style="text-align: right" title="Number of Shares, Outstanding, Cancelled">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zwsdPQL4uzVa" style="text-align: right" title="Weighted Average Exercise Price, Cancelled">-</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> </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 style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zA2uI51KiqL2" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Outstanding, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zhFpUJ0wZNdb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">-</td><td style="padding-bottom: 1pt; 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 style="padding-bottom: 2.5pt">Outstanding, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_z2atWBF28U07" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Outstanding, Ending balance">20,000</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 id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zEdLrryGjgHe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding, Ending balance">5.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zM6HbZ31HKPe" title="Weighted Average Remaining Contractual Life, Outstanding">1.31</td><td style="padding-bottom: 2.5pt; 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 style="padding-bottom: 2.5pt">Exercisable, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zlciSDgw6pIi" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Exercisable, Ending balance">20,000</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 id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zhPSvgMxg2c3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Exercisable, Ending balance">5.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zRiXGLFc7t4i" title="Weighted Average Remaining Contractual Life, Exercisable">1.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

20000

5.00

P1Y6M21D

20000

5.00

P1Y3M21D

20000

5.00

P1Y3M21D

The following table represents the Company’s warrant activity for the three months ended March 31, 2026: SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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">of Shares</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">Fair Value</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">Exercise Price</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">Life (Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zyiGn09V8p52" style="width: 12%; text-align: right" title="Number of Shares, Outstanding, Beginning balance">3,456</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageGrantDateFairValue_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zqSa4J6sOoI2" style="width: 12%; text-align: right" title="Weighted Average Fair Value, Outstanding, Beginning balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z0V2QIpT5ssf" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Outstanding, Beginning balance">8.27</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"><span id="xdx_90C_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsOutstandingWeightedAverageRemainingContractualTermWarrants_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zQ6i3EO6XSp4" title="Weighted Average Remaining Contractual Life (Years), Outstanding">0.83</td><td style="width: 1%; 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><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>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zujAEWKod0j8" style="text-align: right" title="Number of Shares, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zvXUDgJg95I5" style="text-align: right" title="Weighted Average Fair Value, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsGrantedWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPz3Aa8lCnfj" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</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> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_znYq3y1WBxrf" style="text-align: right" title="Number of Shares, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisedWeightedAverageGrantDateFairValue_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z9Ps4AQ4rUzb" style="text-align: right" title="Weighted Average Fair Value, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisedWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zYfQ7XI8wYJh" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</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> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z74dWfzdVzxg" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Expired">(676</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_987_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExpiredWeightedAverageGrantDateFairValue_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zQPGf4jEQKl4" style="padding-bottom: 1pt; text-align: right" title="Weighted Average Fair Value, Expired">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExpiredWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zTW2CRlGuPMa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expired">7.07</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">-</td><td style="padding-bottom: 1pt; 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><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 style="padding-bottom: 2.5pt">Outstanding, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z7PkCB2rPQUf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Outstanding, Ending balance">2,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageGrantDateFairValue_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zsSKJGXJfJ46" style="padding-bottom: 2.5pt; text-align: right" title="Weighted Average Fair Value, Outstanding, Ending balance">-</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 id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zfG5E0FxgLQl" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Outstanding, Ending balance">8.56</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsOutstandingWeightedAverageRemainingContractualTermWarrants_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zepsVkDg4DCj" title="Weighted Average Remaining Contractual Life (Years), Outstanding">0.74</td><td style="padding-bottom: 2.5pt; 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><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 style="padding-bottom: 2.5pt">Exercisable, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zoXNOnut8QKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Exercisable, Ending balance">2,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageGrantDateFairValue_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zZuIM5SEeo6b" style="padding-bottom: 2.5pt; text-align: right" title="Weighted Average Fair Value, Exercisable, Ending balance">-</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 id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8oCl2RqNOu4" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Exercisable, Ending balance">8.56</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z3OBnfL6k8U4" title="Weighted Average Remaining Contractual Life (Years), Exercisable">0.74</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3456

8.27 P0Y9M29D

676

7.07

2780

8.56 P0Y8M26D 2780 8.56 P0Y8M26D

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 12 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">RELATED PARTY TRANSACTIONS</td></tr> </table> Officers and Directors Jamie Rotman Jamie Rotman was appointed as President of the Company effective December 21, 2023. She is the daughter of the Company’s former CEO, Steven Rotman. On July 22, 2024, the Company entered into an Employment Agreement (the “Employment Agreement”) with Ms. Jamie Rotman, under which Ms. Rotman receives annual compensation equal to $<span id="xdx_900_eus-gaap--WorkersCompensationLiabilityCurrentAndNoncurrent_iI_c20240722__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zeYrEEj6FmD4" title="Annual compensation">180,000 payable in Series C Preferred Stock or common stock, either at Ms. Rotman’s discretion, discounted <span id="xdx_90E_eus-gaap--WorkersCompensationDiscountPercent_pid_dp_uPure_c20240722__20240722__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zJYeGoBfHOB9" title="Discretion discount percentage">50% over the then market price (and payable in cash at Ms. Rotman’s discretion), plus a signing bonus of $<span id="xdx_90B_eus-gaap--AccruedBonusesCurrentAndNoncurrent_iI_c20240722__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zO4lcHJxdmy1" title="Bonus payable">25,000 payable in shares of Series C Preferred Stock, vesting over 2024. The Employment Agreement was made retroactive to January 1, 2024. The Employment Agreement also provides for a 24-month severance payment upon termination without cause (as defined) and a 24 month change in control severance. During the three months ended March 31, 2026 and 2025, the Company expensed approximately $<span id="xdx_902_eus-gaap--CostsAndExpensesRelatedParty_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zvj5XDN8QhTg" title="Costs and expenses, related party">100,000 and $<span id="xdx_90C_eus-gaap--CostsAndExpensesRelatedParty_c20250101__20250331__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zCGFqFrkkB0j" title="Costs and expenses, related party">107,000, respectively, related to this employment agreement. As of March 31, 2026 and December 31, 2025, the Company had a stock subscription payable balance of $<span id="xdx_90E_ecustom--StockSubscriptionPayableCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zlV84Yv2nELg" title="Subscriptions payable, value">838,713 and $<span id="xdx_90B_ecustom--StockSubscriptionPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zzxQhIF6ZPz7" title="Subscriptions payable, value">738,684, respectively, or approximately <span id="xdx_90E_ecustom--StockSubscriptionPayablesShares_iI_pid_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zxx3MB3mSeEe" title="Subscription payable, shares">29,667,000 and <span id="xdx_90B_ecustom--StockSubscriptionPayablesShares_iI_pid_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_z0jQEjL9xo96" title="Subscription payable, shares">28,072,000 shares, respectively, of common stock to Ms. Rotman. Previously, Jamie Rotman provided bookkeeping and management services to the Company through July 2019 through her entity, Designcenters.com (“Design”). In exchange for such services, the Company had entered into a consulting agreement with the related party entity. As of March 31, 2026, the Company had a stock subscription payable balance of $<span id="xdx_90E_ecustom--StockSubscriptionPayableCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_z5eLlcIrmY3j" title="Stock subscription payable">42,047, for approximately <span id="xdx_905_ecustom--StockSubscriptionPayablesShares_iI_pid_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zyVz4o0EHppg" title="Stock subscription payable, shares">8,500 shares related to this party for services incurred and expensed in 2019. Related Party Advances During the three months ended March 31, 2026, Ms. Rotman advanced the Company $6,500 for working capital and is owed $<span id="xdx_905_ecustom--PaymentOnRelatedPartyAdvances_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zOP0TwLMMie5" title="Payment on related party advances">8,500 at March 31, 2026. Ms. Rotman advanced the Company $<span id="xdx_904_ecustom--PaymentOnRelatedPartyAdvances_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieRotmanMember_zXYXOrg3CVm8" title="Payment on related party advances">2,000 in 2025. The advances are due on demand. Blue Oar Consulting, Inc. This entity is owned by Gregory Rotman, who is the brother of the Company’s CEO, Jamie Rotman. Blue Oar provides business consulting services to the Company. In exchange for such services, the Company has entered into a consulting agreement with the related party entity. Per the consulting agreement, Blue Oar is to be paid $<span id="xdx_902_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_znCflF2DE1Hb" title="Expenses payable in cash">15,000 per month in cash for expenses, and $<span id="xdx_90A_eus-gaap--AllocatedShareBasedCompensationExpense_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_z335Ts5zvSFh" title="Expenses payable in shares">12,500 per month to be paid in shares based on a 20-day average at a <span id="xdx_902_eus-gaap--WorkersCompensationDiscountPercent_pid_dp_uPure_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_z0rY0ITgCjL2" title="Discount rate percentage">50% discount to market. The Company and Blue Oar mutually agreed to temporarily suspend the monthly payment for expenses beginning in January 2025. During the three months ended March 31, 2026 and 2025, the Company expensed approximately $<span id="xdx_903_eus-gaap--CostsAndExpensesRelatedParty_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zh4WSxkwEfA1" title="Costs and expenses, related party">83,000 and $<span id="xdx_909_eus-gaap--CostsAndExpensesRelatedParty_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zIBH0alr1dIh" title="Costs and expenses, related party">89,000, respectively, related to the consulting agreement. As of March 31, 2026 and December 31, 2025, the Company had a stock subscription payable balance of $1,182,930 and $1,099,573, respectively, or approximately <span id="xdx_90A_ecustom--StockSubscriptionPayablesShares_iI_pid_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_znSPIgwvWUU2" title="Subscription payable">110,697,000 and<span id="xdx_902_ecustom--StockSubscriptionPayablesShares_iI_pid_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zKAZiTa6cw1i" title="Subscription payable"> 109,368,000 shares, respectively, to be issued in the future to this entity. In addition, the Company has a liability of $<span id="xdx_904_ecustom--StockIssuedDuringPeriodValueStockAccountsPayable_pid_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zrt1Jqid68ob" title="Unpaid consulting expenses accounts payable">405,000 for consulting expenses in accounts payable. Bryan Stone In May of 2019, the Company acquired the assets of Fluid Energy Conversion Inc. (“FEC”). FEC was owned by Dr. Bryan Stone, one of the Company’s directors. The assets consist of a patent on the Hughes Reactor, which has the ability to control, enhance and focus energy in flowing liquids and gases. In addition, Dr. Stone receives a $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BryanStoneMember_zkrDaV2By4Na" title="Commission shares issued price per share">25 per unit commission for RxAir units sold to a specific customer. There were no commissions earned during the three months ended March 31, 2026. A payment of $124 was made in March 2026 for previously accrued commissions. Former Officer and Director Steven Rotman As of March 31, 2026, the Company had a stock subscription payable balance of $427,933, or approximately 59,256,000 shares to be issued in the future and $243,155 of reimbursable expenses payable and $81,482 of unpaid salary related to this party. The Board of Directors authorized their board fees for 2021 be paid in common stock of the Company. Included in stock subscription payable at March 31, 2026 is 100,000 shares valued at $291,000, of which 20,000 shares valued at $58,200 is included in Steven Rotman’s balance above. Related Party Advances There were no advances or expenses paid during the three months ended March 31, 2026. As of March 31, 2026, $77,460 and $61,986 is due Steve Rotman from Vystar and Rotmans, respectively. The advances are due on demand as repayment terms have not yet been finalized.

180000

0.50

25000

100000

107000

838713 738684 29667000 28072000 42047 8500 6500 8500 2000

15000

12500

0.50

83000

89000

1182930 1099573 110697000 109368000 405000

124

427933 59256000 243155

81482

100000

291000

20000

58200

77460

61986

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 13 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">COMMITMENTS</td></tr> </table> Employment and Consulting Agreements The Company has entered into employment and consulting agreements with certain of our officers, employees, and affiliates. For employees, payment and benefits would become payable in the event of termination by us for any reason other than cause, or upon change in control of our Company, or by the employee for good reason. There is currently one employment agreement in place with the CEO, Jamie Rotman. See compensation terms in Note 12. During the three months ended March 31, 2026, the Company entered into various service agreements with consultants for financial reporting, advisory, and compliance services. Litigation From time to time, the Company is party to certain legal proceedings that arise in the ordinary course and are incidental to our business. Future events or circumstances, currently unknown to management, will determine whether the resolution of pending or threatened litigation or claims will ultimately have a material effect on our consolidated financial position, liquidity or results of operations in any future reporting periods. EMA Financial On February 19, 2019, EMA Financial, Inc. filed a lawsuit in the Southern District of New York against the Company. The lawsuit alleged various breaches of an underlying convertible promissory note and stock purchase agreement and sought four claims for relief: (i) specific performance to enforce a stock conversion and contractual obligations; (ii) breach of contract; (iii) permanent injunction to enforce the stock conversion and contractual obligations; and (iv) legal fees and costs of the litigation. The complaint was filed with a motion seeking: (i) a preliminary injunction seeking an immediate resolution of the case through the stock conversion; (ii) a consolidation of the trial with the preliminary injunctive hearing; and (iii) summary judgment on the first and third claims for relief. The Company filed an opposition to the motion and upon oral argument the motion for injunctive relief was denied. The Court issued a decision permitting a motion for summary judgment to proceed and permitted the Company the opportunity to supplement its opposition papers together with the plaintiff who was also provided opportunity to submit reply papers. On April 5, 2019, the Company filed the opposition papers as well as a motion to dismiss the first and third causes of action in the complaint. On March 13, 2020, the Court granted the Company’s motion dismissing the first and third claims for relief and denied the motion for summary judgment as moot. The Company subsequently filed an amended answer with counterclaims. The affirmative defenses if granted collectively preclude the relief sought. In addition, Vystar filed counterclaims asserting: (a) violation of 10(b)(5) of the Securities and Exchange Act; (b) violation of Section 15(a)(1) of the Exchange Act (failure to register as a broker-dealer); (c) pursuant to the Uniform Declaratory Judgment Act, 28 U.S.C. §§ 2201, the Company requests the Court to declare: (i) pursuant to Delaware law, the underlying agreements are unconscionable; (ii) the underlying agreements are unenforceable and/or portions are unenforceable, such as the liquidated damages sections; (iii) to the extent the agreement is enforceable, Vystar in good faith requests the Court to declare the legal fee provisions of the agreements be mutual (d) unjust enrichment; (e) breach of contract (in the alternative); and (f) attorneys’ fees. On June 10, 2020, EMA filed a motion for summary judgment as to its remaining claims for relief and a motion to dismiss the Company’s affirmative defenses and counterclaims. The Company opposed the motion on July 10, 2020, and the same was fully submitted to the Court on July 28, 2020. On March 29, 2021, the Court issued a decision granting in part and denying in part the motion. Specifically, the Court granted that part of the motion seeking summary judgment and dismissal on the Company’s affirmative defense and counterclaim regarding Sections 15(a)/29(b) of the Exchange Act. Two weeks later the Company filed a motion for reconsideration as to the dismissal portion of the order, or, for the alternative, a motion for certification for the right to file a petition to the Second Circuit Court of Appeals on the issue. The Court denied the motion for reconsideration and certification. Subsequently, fact discovery has been completed and on June 24, 2022 both parties submitted competing motions for summary judgment. EMA seeks summary judgment on its breach of contract and attorneys’ fees claims, specifically seeking damages in the amount of $1,820,000 with 24% interest premised on the argument it was entitled to effectuate a January 15 and February 5, 2019, notices of conversions. EMA further seeks to dismiss Vystar’s affirmative defenses and counterclaims. Conversely, Vystar filed its motion for summary judgment seeking an order to dismiss the EMA complaint on the grounds: (i) the underlying note was satisfied on December 11, 2018; and (ii) EMA, through multiple breaches of the note, over-converted the note by 36,575,555 shares equating to a request of damages against EMA and in favor of Vystar for $4,802,000, with interest accruing at 24%, and attorneys’ fees. The briefing by the parties was fully submitted on July 29, 2022. On January 6, 2023, the Court issued a series of preliminary rulings based upon the parties’ respective summary judgment motions. Those rulings narrowed the outstanding issues (and claims) to only the parties’ breach of contract claim and counterclaim (and affirmative defenses) regarding the conversion process. Of particular importance, the Court found EMA breached the note by failing to effectuate the conversions in the manner outlined by the controlling note. The Court further found the principal balance at issue was $80,000, interest accrued from the date set in the note and default interest, to the extent applicable, was to accrue at the default rate from September 2018, forward. The Court left undecided whether EMA’s breach of the note was material, whether affirmative defenses as previously raised by the parties were applicable to each parties’ contractual claim, and a damages analysis associated with the same. The Court then requested a supplemental briefing as to the issues of materiality, liability and damages. The issues were fully briefed and submitted on February 24 and March 15, 2023. On October 27, 2023, the Court held oral argument on the issues addressed in the supplemental briefing. On November 27, 2023, the Court issued its order resolving the case in Vystar’s favor. The Court held while EMA breached the terms of the underlying promissory note by virtue of the manner of its conversions, such breach was not material. The Court thereafter held the balance of the note was paid in full by Vystar. Based upon the decision in favor of Vystar, the Court granted Vystar’s request for legal fees and requested a briefing on the same. Vystar subsequently submitted a motion for legal and expert fees in the amount of approximately $638,000 supported by the relevant paperwork. The parties await the Court’s decision. On December 24, 2023, EMA filed a motion for reconsideration, arguing the Court failed to properly read the underlying note that, in EMA’s belief, allowed it to effectuate the two post default conversions at issue in the case. After the matter was fully briefed by the parties, on May 16, 2024, the Court held oral argument. On the same date after argument the Court granted EMA the procedural right for reconsideration, and thereafter denied the substantive portion of its motion. The November 27, 2023, decision stands. On December 27, 2023, EMA filed a notice of appeal with the United States Court of Appeals for the Second Circuit. The appeal targets each section of the prior decisions that fell against EMA. Vystar has until June 14, 2024, to file its notice of appeal with the same appellate court. The appeal, if filed, will target the relevant and material decisions issued by the Court against Vystar. On June 13, 2024, Vystar has timely filed its notice of cross-appeal. On August 5, 2024, the District Court denied, without prejudice to renew, the motion for attorneys’ fees, ruling that such is premature based upon the pending appeal and cross-appeal. On September 20, 2024, EMA filed its submissions, and Vystar thereafter has requested ninety-one days to file its opposition and cross-appeal. Thereafter the parties will submit final submissions for the appellate court to consider. Both parties filed their final briefs in March 2025 with the Second Circuit Court of Appeals. Subsequent to the appellate decision affirmance of the District Court decision, on December 22, 2025, the District Court granted Vystar’s motion for attorneys’ fees and costs awarding Vystar $497,439.58. On January 21, 2026, EMA filed a Notice of Appeal to the Second Circuit seeking to reverse the District Court’s attorneys’ fee order. Vystar believes the District Court’s decision is based upon sound legal positions that support the factual conclusion. On May 6, 2026, the appeal was dismissed for EMA’s failure to file brief and appendix.

1820000

0.24

36575555

4802000

0.24

80000

638000

497439.58

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 14 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">MAJOR CUSTOMERS AND VENDORS</td></tr> </table> Major customers and vendors are defined as a customer or vendor from which the Company derives at least 10% of its revenue and cost of revenue, respectively. During the three months ended March 31, 2026 and 2025, there were no major customers or vendors.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 15 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">INCOME TAXES</td></tr> </table> The Company adopted ASU 2023-09 to enhance the income taxes disclosures. A reconciliation of the federal statutory income tax rate and the effective income tax rate as a percentage of income before income taxes is as follows: SCHEDULE OF RECONCILIATION FEDERAL STATUTORY AND EFFECTIVE INCOME TAX RATE AS PERCENTAGE OF INCOME BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331_zuStn1rqkEx4" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250331_zqICwM2uNc6h" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended March 31,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zSxHRQlkoBmi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Loss before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(364,779</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(538,282</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"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz1eD_zIJffd0N0lr3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. Federal Statutory Tax Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(76,604</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zdTL9XfiFNah" style="text-align: right" title="U.S. Federal Statutory Tax Rate, percent">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(113,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zGkvmd9B9ioh" style="text-align: right" title="U.S. Federal Statutory Tax Rate, percent">21.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBz1eD_zNbeXsHJk4Z8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current State Income Taxes, Net of Federal Income Tax Effect</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,439</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zPQaDpz9TO68" style="text-align: right" title="Current State Income Taxes, Net of Federal Income Tax Effect, percent">2.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(27,079</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zVhZCyObm9N6" style="text-align: right" title="Current State Income Taxes, Net of Federal Income Tax Effect, percent">5.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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 style="text-align: left">Nontaxable or nondeductible Items</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_40E_ecustom--IncomeTaxReconciliationNondeductibleExpenseDerivativeDebtDiscount_maITEBz1eD_zQaM5Yn0eu32" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Derivative debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,336</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseDerivativeDebtDiscount_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zobYzPSAY2fc" style="text-align: right" title="Derivative debt discount, percent">-3.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseDerivativeDebtDiscount_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_znAT3tHtjhy" style="text-align: right" title="Derivative debt discount, percent">-3.3</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBz1eD_z8JdvBvnPFjc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zaB3UZ3qzv0k" style="text-align: right" title="Other, percent">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zw0qR3eQQbQb" style="text-align: right" title="Other, percent">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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 style="text-align: left">Other Adjustments</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--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitAmount_maITEBz1eD_zMnIs4R6ylE3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_z2FsN1AO8ZE2" style="text-align: right" title="Share-based compensation, percent">-10.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zG6m0P0aCrIe" style="text-align: right" title="Share-based compensation, percent">-7.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_401_ecustom--EffectiveIncomeTaxRateReconciliationInterestAccruedToCashBasisTaxpayers_maITEBz1eD_zxnha2Qve4L4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest accrued to cash basis taxpayers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--EffectiveIncomeTaxRateReconciliationInterestAccruedToCashBasisTaxpayersPercent_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_z7l7bWgyZtf4" style="text-align: right" title="Interest accrued to cash basis taxpayers, percent">-1.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,716</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EffectiveIncomeTaxRateReconciliationInterestAccruedToCashBasisTaxpayersPercent_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zk9zhKNDz0l1" style="text-align: right" title="Interest accrued to cash basis taxpayers, percent">2.2</td><td style="text-align: left">%</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationDispositionOfAssets_maITEBz1eD_zowaydxJ1xfe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,857</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationDispositionOfAssets_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zj04tOqmPYSa" style="text-align: right" title="Amortization and depreciation, percent">1.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,962</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationDispositionOfAssets_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zvcSR9XKrSv8" style="text-align: right" title="Amortization and depreciation, percent">0.9</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_ecustom--IncomeTaxReconciliationChangeInReserves_maITEBz1eD_z8eW6DziQ6hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EffectiveIncomeTaxRateReconciliationChangeInReservesPercent_iN_pid_dpi_uPure_maITEBPz1eD_c20260101__20260331_zjl4QkagV3k2" style="text-align: right" title="Change in reserves, percent">0.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationChangeInReservesPercent_iN_pid_dpi_uPure_maITEBPz1eD_c20250101__20250331_zLXOK0lhS3D8" style="text-align: right" title="Change in reserves, percent">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz1eD_zaDhSGCYmWDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in Valuation Allowance</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">34,217</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zi7E9WMxppm9" style="border-bottom: Black 1pt solid; text-align: right" title="Change in Valuation Allowance, percent">-9.4</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">98,162</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zMdbITQ1q9Wc" style="border-bottom: Black 1pt solid; text-align: right" title="Change in Valuation Allowance, percent">-18.2</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz1eD_zt088bYF8ur1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Income Tax Provision</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">-</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 id="xdx_989_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mtITEBPz1eD_c20260101__20260331_z576h7CcYr4l" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Income Tax Provision, percent">0.0</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">-</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 id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mtITEBPz1eD_c20250101__20250331_z6mielUfHsba" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Income Tax Provision, percent">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> The Company’s deferred tax assets as of March 31, 2026 and December 31, 2025 are as follows: SCHEDULE OF DEFERRED TAX ASSETS <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> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20260331_zJNJkH8O8Zah" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20251231_zF1Ng1Aktpv3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTANz0PC_zMnDpB7Kvno5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards (Federal)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,234,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,200,000</td><td style="width: 1%; 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></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANz0PC_zNF0HMwSAnT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less valuation allowance</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">(8,234,000</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">(8,200,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANz0PC_zYhGQoHtI1Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Deferred taxes are caused primarily by net operating loss carryforwards. U.S. Tax Legislation enacted in 2017 (the “TCJA”) has significantly changed certain aspects of U.S. federal income taxation. Net Operating Losses (“NOLs”) generated in 2017 and prior years can be carried forward for 20 years. NOLs generated in 2018 – 2020, as enacted by the CARES Act, can be carried forward indefinitely. However, NOLs generated in 2021 is also carried forward indefinitely but limited to 80% of taxable income. For federal income tax purposes, the Company has a net operating loss carryforward of approximately $<span id="xdx_90B_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zoh8TCFaJYx5" title="Deferred tax operating loss carryforward">39,200,000 as of March 31, 2026, of which approximately $<span id="xdx_90D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20260331__srt--StatementScenarioAxis__custom--ExpiresBeginningInTwoThousandTwentyFiveMember_zmWaK4xWVDec" title="Deferred tax operating loss carryforward">16,900,000 expires beginning in 2026 and $<span id="xdx_90D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20260331__srt--StatementScenarioAxis__custom--CarriedForwardIndefinitelyMember_zjmPp3vztHTa" title="Deferred tax operating loss carryforward">22,300,000 which can be carried forward indefinitely. For state income tax purposes, the Company has a net operating loss carryforward of approximately $<span id="xdx_909_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember__srt--StatementGeographicalAxis__stpr--GA_zbZloZvngghg" title="Deferred tax operating loss carryforward">17,000,000 and $<span id="xdx_90B_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20260331__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember__srt--StatementGeographicalAxis__stpr--MA_ztdgSRd2ICQ8" title="Net operating loss carryforward">22,000,000 as of March 31, 2026 in Georgia and Massachusetts, respectively, which expires beginning in 2038. Pursuant to Internal Revenue Code Section 382, the future realization of our net operating loss carryforwards to offset future taxable income may be subject to an annual limitation as a result of ownership changes that may have occurred previously or that could occur in the future. The change in valuation allowance is as follows: SCHEDULE OF CHANGE IN VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20260101__20260331_zG5Fk5Fi95Tl" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zHXcQZSgnBi3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_zUdWa3jbMC17" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Valuation allowance - beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AdditionsChargedToIncomeTaxBenefit_zi05i0eGkVJ4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Additions charged to income tax benefit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">100,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z3sXwIDdIFr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Valuation allowance - end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,234,000</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">8,200,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF RECONCILIATION FEDERAL STATUTORY AND EFFECTIVE INCOME TAX RATE AS PERCENTAGE OF INCOME BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331_zuStn1rqkEx4" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250331_zqICwM2uNc6h" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended March 31,</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">$</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zSxHRQlkoBmi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Loss before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(364,779</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(538,282</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"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz1eD_zIJffd0N0lr3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. Federal Statutory Tax Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(76,604</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zdTL9XfiFNah" style="text-align: right" title="U.S. Federal Statutory Tax Rate, percent">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(113,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zGkvmd9B9ioh" style="text-align: right" title="U.S. Federal Statutory Tax Rate, percent">21.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBz1eD_zNbeXsHJk4Z8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current State Income Taxes, Net of Federal Income Tax Effect</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,439</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zPQaDpz9TO68" style="text-align: right" title="Current State Income Taxes, Net of Federal Income Tax Effect, percent">2.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(27,079</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zVhZCyObm9N6" style="text-align: right" title="Current State Income Taxes, Net of Federal Income Tax Effect, percent">5.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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 style="text-align: left">Nontaxable or nondeductible Items</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_40E_ecustom--IncomeTaxReconciliationNondeductibleExpenseDerivativeDebtDiscount_maITEBz1eD_zQaM5Yn0eu32" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Derivative debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,336</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseDerivativeDebtDiscount_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zobYzPSAY2fc" style="text-align: right" title="Derivative debt discount, percent">-3.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseDerivativeDebtDiscount_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_znAT3tHtjhy" style="text-align: right" title="Derivative debt discount, percent">-3.3</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBz1eD_z8JdvBvnPFjc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zaB3UZ3qzv0k" style="text-align: right" title="Other, percent">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zw0qR3eQQbQb" style="text-align: right" title="Other, percent">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><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 style="text-align: left">Other Adjustments</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--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitAmount_maITEBz1eD_zMnIs4R6ylE3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_z2FsN1AO8ZE2" style="text-align: right" title="Share-based compensation, percent">-10.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zG6m0P0aCrIe" style="text-align: right" title="Share-based compensation, percent">-7.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_401_ecustom--EffectiveIncomeTaxRateReconciliationInterestAccruedToCashBasisTaxpayers_maITEBz1eD_zxnha2Qve4L4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest accrued to cash basis taxpayers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--EffectiveIncomeTaxRateReconciliationInterestAccruedToCashBasisTaxpayersPercent_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_z7l7bWgyZtf4" style="text-align: right" title="Interest accrued to cash basis taxpayers, percent">-1.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,716</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EffectiveIncomeTaxRateReconciliationInterestAccruedToCashBasisTaxpayersPercent_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zk9zhKNDz0l1" style="text-align: right" title="Interest accrued to cash basis taxpayers, percent">2.2</td><td style="text-align: left">%</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationDispositionOfAssets_maITEBz1eD_zowaydxJ1xfe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Amortization and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,857</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationDispositionOfAssets_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zj04tOqmPYSa" style="text-align: right" title="Amortization and depreciation, percent">1.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,962</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationDispositionOfAssets_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zvcSR9XKrSv8" style="text-align: right" title="Amortization and depreciation, percent">0.9</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_ecustom--IncomeTaxReconciliationChangeInReserves_maITEBz1eD_z8eW6DziQ6hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EffectiveIncomeTaxRateReconciliationChangeInReservesPercent_iN_pid_dpi_uPure_maITEBPz1eD_c20260101__20260331_zjl4QkagV3k2" style="text-align: right" title="Change in reserves, percent">0.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationChangeInReservesPercent_iN_pid_dpi_uPure_maITEBPz1eD_c20250101__20250331_zLXOK0lhS3D8" style="text-align: right" title="Change in reserves, percent">0.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz1eD_zaDhSGCYmWDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in Valuation Allowance</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">34,217</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITEBPz1eD_c20260101__20260331_zi7E9WMxppm9" style="border-bottom: Black 1pt solid; text-align: right" title="Change in Valuation Allowance, percent">-9.4</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">98,162</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITEBPz1eD_c20250101__20250331_zMdbITQ1q9Wc" style="border-bottom: Black 1pt solid; text-align: right" title="Change in Valuation Allowance, percent">-18.2</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz1eD_zt088bYF8ur1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Income Tax Provision</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">-</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 id="xdx_989_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mtITEBPz1eD_c20260101__20260331_z576h7CcYr4l" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Income Tax Provision, percent">0.0</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">-</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 id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mtITEBPz1eD_c20250101__20250331_z6mielUfHsba" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Income Tax Provision, percent">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

-364779

-538282

-76604

0.210

-113039

0.210

-9439

0.026

-27079

0.050

12336 -0.034 17674 -0.033

0.000

38511

-0.106

41170

-0.076

6046 -0.016 -11716 0.022

-4857

0.013

-4962

0.009

-210 -0.001 -210 -0.000

34217

-0.094

98162

-0.182

0.000

The Company’s deferred tax assets as of March 31, 2026 and December 31, 2025 are as follows: SCHEDULE OF DEFERRED TAX ASSETS <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> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20260331_zJNJkH8O8Zah" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20251231_zF1Ng1Aktpv3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTANz0PC_zMnDpB7Kvno5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards (Federal)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,234,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,200,000</td><td style="width: 1%; 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></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANz0PC_zNF0HMwSAnT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less valuation allowance</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">(8,234,000</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">(8,200,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANz0PC_zYhGQoHtI1Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8234000

8200000

8234000

8200000

NOLs generated in 2021 is also carried forward indefinitely but limited to 80% of taxable income.

39200000

16900000

22300000

17000000

22000000

The change in valuation allowance is as follows: SCHEDULE OF CHANGE IN VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20260101__20260331_zG5Fk5Fi95Tl" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zHXcQZSgnBi3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_zUdWa3jbMC17" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Valuation allowance - beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,100,000</td><td style="width: 1%; 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></tr> <tr id="xdx_403_ecustom--AdditionsChargedToIncomeTaxBenefit_zi05i0eGkVJ4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Additions charged to income tax benefit</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">34,000</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">100,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z3sXwIDdIFr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Valuation allowance - end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,234,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,200,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8200000

8100000

34000 100000

8234000

8200000

NOTE 16 - DISCONTINUED OPERATIONS Rotmans closed its showroom on December 14, 2022. All activities related to the winding down of operations are reported as discontinued operations. The assets and liabilities have been reported in the condensed consolidated balance sheets as assets and liabilities of discontinued operations. There was no activity during the three months ended March 31, 2026 and 2025. <p id="xdx_89E_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zcdwdYiXrxq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Details of the balance sheet items for discontinued operations are as follows: SCHEDULE OF DISCONTINUED OPERATIONS <table cellpadding="0" cellspacing="0" id="xdx_303_134_zHDB7ykHL8Hg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%" summary="xdx: Disclosure - SCHEDULE OF BALANCE SHEET ITEMS FOR DISCONTINUED OPERATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__us-gaap--IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis__custom--RotmansMember_z7LaYOwAVCEf" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__us-gaap--IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis__custom--RotmansMember_zKFwl2etDGYa" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--AssetsCurrentAbstract_iB_zMg32GGt2tq8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current assets:</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_40C_eus-gaap--Cash_i01I_zBJwHs2DZK95" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,210</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i01I_zRhqQUMvgxda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Prepaid expenses and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">391</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">391</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_404_eus-gaap--AssetsCurrent_i01TI_zolNHUD84hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,601</td><td style="padding-bottom: 2.5pt; 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></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_iB_zqe2MS0gFPDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities:</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_40A_eus-gaap--AccountsPayableCurrent_i01I_zns5PTlKHjXe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">249,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">249,676</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherLiabilitiesCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSEgLP7lzqWd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,986</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityCurrent_i01I_zKpBF4q70gRg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Operating lease liabilities - current maturities</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">219,201</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">219,201</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_407_eus-gaap--LiabilitiesCurrent_i01TI_zwvNPFjJhYA7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total current liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">530,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">530,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89E_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zcdwdYiXrxq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Details of the balance sheet items for discontinued operations are as follows: SCHEDULE OF DISCONTINUED OPERATIONS <table cellpadding="0" cellspacing="0" id="xdx_303_134_zHDB7ykHL8Hg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%" summary="xdx: Disclosure - SCHEDULE OF BALANCE SHEET ITEMS FOR DISCONTINUED OPERATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__us-gaap--IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis__custom--RotmansMember_z7LaYOwAVCEf" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember__us-gaap--IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis__custom--RotmansMember_zKFwl2etDGYa" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--AssetsCurrentAbstract_iB_zMg32GGt2tq8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current assets:</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_40C_eus-gaap--Cash_i01I_zBJwHs2DZK95" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,210</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i01I_zRhqQUMvgxda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Prepaid expenses and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">391</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">391</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_404_eus-gaap--AssetsCurrent_i01TI_zolNHUD84hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,601</td><td style="padding-bottom: 2.5pt; 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></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_iB_zqe2MS0gFPDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liabilities:</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_40A_eus-gaap--AccountsPayableCurrent_i01I_zns5PTlKHjXe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">249,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">249,676</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherLiabilitiesCurrent_i01I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSEgLP7lzqWd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Related party advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,986</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityCurrent_i01I_zKpBF4q70gRg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Operating lease liabilities - current maturities</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">219,201</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">219,201</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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></tr> <tr id="xdx_407_eus-gaap--LiabilitiesCurrent_i01TI_zwvNPFjJhYA7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total current liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">530,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">530,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5210

391

5601

249676

61986

219201

530863

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in; text-align: justify">NOTE 17 -</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">SUBSEQUENT EVENTS</td></tr> </table> On April 14, 2026, Vystar entered into a binding letter of intent (“LOI”) to acquire 50% of Capital R3alm, Inc. which include ownership of a software ecosystem and a percentage of Capital R3alm R3EQ tokens. In exchange, Capital R3alm will own 34% of Vystar by way of Series B preferred shares. The companies have agreed to equally manage the project. The companies have agreed to work jointly until the deal closing. Capital R3alm, Inc. is developing a compliance-oriented Web3 financial ecosystem designed to bridge traditional finance and decentralized technologies. The R3alm platform is intended to span capital formation, tokenized assets, governance, trading infrastructure, treasury systems, investor access, identity, analytics, crowd funding platform and AI-powered financial intelligence layer, with R3EQ Token planned as the ecosystem’s equity-linked ownership-layer token. R3alm is being developed as a unified ecosystem spanning capital formation, tokenized real-world assets, digital securities infrastructure, governance systems, trading and liquidity tools, treasury capabilities, identity and wallet functions, collectibles infrastructure, analytics, and AI-powered financial intelligence. The company’s vision is to create secure, transparent, and scalable financial products that expand investor access while supporting long-term market innovation. The R3alm platform is designed to support multiple interconnected business lines and product layers, including digital capital formation, tokenized asset infrastructure, ecosystem governance, investor tools, treasury systems, and a broader network of applications intended to serve investors, issuers, developers, and enterprises operating in emerging digital financial markets. A key pillar of the ecosystem is R3EQ, the planned equity-linked digital share token for R3alm. Blue Oar has paid expenses on behalf of the Company totaling $16,500 through the filing date under a term convertible promissory note dated December 31, 2025. See Note 7 for further details on the promissory note. The Company has received $<span id="xdx_901_ecustom--ProceedsFromSharesSubscription_c20260511__20260511__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BlueOarConsultingIncMember_zXF4UHYu7eRe" title="Common stock subscriptions received">80,000 in stock subscriptions through May 11, 2026. The Company will issue<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260511__20260511__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zccsiGjJhDoh" title="Shares issued for stock subscription"> 2,767 shares of its Series B preferred stock and <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260511__20260511__us-gaap--TypeOfArrangementAxis__us-gaap--SubscriptionArrangementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6jrBOFyWXM8" title="Shares issued for stock subscription">400,000 shares of its common stock to the subscribers in 2026.

16500

80000

2767

400000