NOTE 6. PREPAYMENTS

The Company did not issue any common stock during the year ended December 31, 2025. During the year ended September 30, 2024 and the three-month period ended December 31, 2024, the Company issued 280,000 and 200,000 shares of common stock, respectively, to consultants in exchange for consulting services to be provided over a period of one to two years. The total fair value of these shares was $91,660. The fair value of the common stock issued is being amortized over the respective service periods using the straight-line method. As of December 31, 2025 and December 31, 2024, $6,147 and $53,161 remained unamortized and was recorded as prepaid expenses to consultants.