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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF ASSETS AND LIABILITIES ON A NON-RECURRING

The following table presents the Company’s assets and liabilities that are measured at fair value on a non-recurring basis.

 

At June 30, 2025

 

   Quoted Prices in Active Markets for Identical Assets (Level 1)   Significant Other Observable Inputs
(Level 2)
   Significant Unobservable Inputs
(Level 3)
 
Assets               
Note Receivable, Net   —    —   $— 
Liabilities               
Convertible Notes, related party   —    —   $153,457 
Convertible Note, net   —    —   $164,130 
Derivative Liability   —    —   $262,670 

 

At December 31, 2024

 

   Quoted Prices in Active Markets for Identical Assets (Level 1)   Significant Other Observable Inputs
(Level 2)
   Significant Unobservable Inputs
(Level 3)
 
Assets               
Note Receivable, Net   —    —   $105,326 
Liabilities               
Convertible Note, related party   —    —   $74,501 
Convertible Note, net   —    —   $317,452 
Note Payable   —    —   $216,960 
Derivative Liability   —    —   $510,154 
SCHEDULE OF SEGMENT REPORTING

 

  1. Administrative segment: Includes corporate functions such as finance, legal, human resources, and executive management. This segment supports the operations of the other business units and does not generate revenue.

 

   2025   2024 
General and administrative  $57,924   $31,610 
Professional fees   26,898    — 
Payroll expenses   50,000    — 
Operating expenses total   134,822    31,610 
           
Interest expense   125,983    14,865 
Gain on extinguishment of debt   -    (3,630)
Bad debt   161,317    — 
Amortization of debt discount   126,316    129,288 
Loss on issuance of convertible   442,464    — 
Loss on conversion of debt   469,164    — 
Change in fair value of derivatives   (1,350,542)   (64,606)
Other income (expense) total   (25,298)   75,917 
           
Net loss from continued operations  $109,524   $107,527 
SCHEDULE OF SEGMENT REPORTING FOR RELATED PARTIES
  2. Advertising service segment: Advertising revenue comprises activities from launching and managing Yahoo partner advertisements on the Company’s behalf and providing a SaaS platform for third parties to run such advertisements.

 

   2025   2024 
   For the Six months ended June 30, 
   2025   2024 
Revenue:          
Advertising revenue  $20,872   $— 
Total revenue   20,872    — 
           
Operating expenses:          
Cost of revenue   2,680    — 
General and administrative   —    — 
Professional fees   —    — 
Payroll expenses   —    — 
Operating expenses total   2,680    — 
           
Net profit from continued operations  $18,192   $—