NOTE 3 - BUSINESS COMBINATIONS: Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Tables)

9 Months Ended

Sep. 30, 2025

Tables/Schedules

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

	Total
Cash and cash equivalents	$276,716
Restricted cash	20,705
Accounts receivables, net	1,273,324
Contract assets	832,755
Prepaid expenses and other current assets	412,319
Property, plant and equipment, net	112,034
Internally developed software	320,898
Capital work-in-progress	278,893
Intangible assets:
Developed technology	13,000,000
Customer relationships	1,750,000
Goodwill	4,432,318
Other receivable, related party	417,095
Right of use asset	179,624
Accounts payable	(1,288,922)
Accrued expenses and other current liabilities	(804,610)
Contract liabilities	(250,509)
Operating lease liability	(179,624)
Loan payable	(915)
Deferred tax liability	(82,101)
Purchase price consideration	$20,700,000