v3.26.1
STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash Flows from Operating Activities    
Net loss $ (7,790,924) $ (1,171,439)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation 47,700 0
Amortization 233,683 58,754
Amortization of debt discount 780,724 0
Impairment of goodwill and intangible assets 2,938,247 198,193
Stock based compensation expense 516,215 75,410
Financing cost 180,609 0
Change in fair value of derivative financial instruments 150,094 0
Shares issued for loan and interest 0 120,000
Loss on conversion of convertible note to common stock 0 426,000
Loss on exercise of warrants 0 60,000
Changes in assets and liabilities    
Right of use lease asset 59,486 0
Accounts payable 914,371 44,214
Prepaid expenses 0 30,000
Payroll payable 0 84,512
Accrued interest 21,079 33,701
Lease liability (59,486) 0
Due to related party 79,367 6,557
Net cash used in operating activities (1,928,835) (34,098)
Cash Flows from Investing Activities    
Acquisition of software (1,089) (85,871)
Net cash used in investing activities (1,089) (85,871)
Cash Flows from Financing Activities    
Proceeds from the issuance of common shares for cash 0 30,000
Proceeds from the issuance of preferred shares for cash 403,000 0
Proceeds from issuance of convertible notes 1,635,900 0
Proceeds from issuance of promissory notes 0 90,000
Repayment of promissory notes (55,000) 0
Net cash provided by financing activities 1,983,900 120,000
Net Increase in Cash 53,976 31
Net Change in Cash    
Cash at beginning of year 33 2
Cash at end of year 54,009 33
Supplemental disclosure of cash flow information:    
Cash paid during the period for interest 14,004 0
Cash paid during the period for income tax 0 0
Schedule of non-cash investing and financing activities:    
Contingent equity consideration issued in acquisition 14,605,921 0
Conversion of contingent equity consideration payable to equity 11,282,729 0
Conversion of Series A Preferred Stock to Class A Common Stock 74 0
Conversion of convertible debt to equity 843,200 540,000
Recognition of operating lease: right of use asset and lease liability 96,347 0
Fair value of warrants issued as deferred offering cost 990,614 0
Fair value of convertible debt beneficial conversion feature allocated to proceeds of debt 795,420 0
Fair value of warrants allocated to proceeds of debt 191,995 0
Fair value of common shares allocated to proceeds of debt 24,838 0
Deferred offering costs payable in stock 450,000 0
Contingent equity consideration payable from acquisition 3,323,192 0
Forgiveness of accrued payroll $ 0 $ 135,000