v3.26.1
SEGMENT REPORTING
 12 Months Ended
Dec. 31, 2025
SEGMENT REPORTING  
SEGMENT REPORTING

NOTE 15 – SEGMENT REPORTING

 

As of December 31, 2025, the Company operated in two business segments: Dynamic Aero Systems, a developer and OEM of UAVs, and Dynamic Deliveries, a developer of autonomous mesh logistics networks. The Company evaluates performance and allocates resources based on profit or loss from operations before income taxes. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies.

 

Segment information for the year ended December 31, 2025 and 2024, was as follows:

 

 

 

December 31, 2025

 

 

 

 

 

Dynamic

Aerospace

Systems

 

 

Dynamic

Deliveries

 

 

Total

 

 

December 31,

2024

Total

 

Revenue

 

 

 

 

 

 

 

 

 

 

 

 

Revenue

 

$-

 

 

$-

 

 

$-

 

 

$266

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating Expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Professional fees

 

 

1,218,686

 

 

 

90,053

 

 

 

1,308,739

 

 

 

110,017

 

Salaries

 

 

989,842

 

 

 

68,433

 

 

 

1,058,275

 

 

 

81,000

 

Depreciation and amortization

 

 

196,594

 

 

 

84,789

 

 

 

281,383

 

 

 

58,754

 

Goodwill impairment

 

 

437,065

 

 

 

2,501,185

 

 

 

2,938,247

 

 

 

30,000

 

Other general and administrative costs

 

 

989,485

 

 

 

67,129

 

 

 

1,056,614

 

 

 

198,193

 

Total Operating Expenses

 

 

3,831,672

 

 

 

2,811,586

 

 

 

6,643,258

 

 

 

537,440

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss from operations

 

$(3,831,672 )

 

$(2,811,586 )

 

$(6,643,258 )

 

$(537,174 )

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Identifiable Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Identifiable assets as of December 31, 2025

 

$4,111,293

 

 

$9,195,374

 

 

$13,306,667

 

 

 

 

 

Identifiable assets as of December 31, 2024

 

$-

 

 

$-

 

 

$237

 

 

 

 

 

 

Segment information for the year ended December 31, 2024, was the same as operations as the Company had not yet established the Dynamic Aero Systems and Dynamic Deliveries segments, which were initiated upon the acquisition of the Vayu Assets and GAC Assets on April 2, 2025. As such, the Company operated as one segment in the year ended December 31, 2024.