COMMON STOCK

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

COMMON STOCK

NOTE 13 – COMMON STOCK

On January 5, 2024, the Company issued 20,011 shares of its common stock to a debt holder for conversion of $5,003 of debt.

On September 26, 2024, Beartooth Asset Holding, LLC, an entity controlled by Paul Strickland, agreed to cancel 196,519 shares of common stock as part of the merger agreement.

On May 20, 2025, the Company issued 144,007 shares of common stock for legal fees associated with the settlement liability (Note 8).

On June 2, 2025, a debt holder converted $232,187 of principal and accrued interest, respectively, into 2,449,227 shares of common stock (see Note 7).

On May 16, 2025, the Company issued 50 million shares of common stock to Beartooth Asset Holdings, Inc. (“Beartooth”) a related party as a corporate restructuring transaction in preparation for a potential merger. The Company had not entered into any agreement or obligation for a specific merger transaction.

On July 21, 2025, John D. Murphy, Jr. retired $74,501 of debt by converting 1,275,702 shares of common stock pursuant to the terms of the December 5, 2023 note.

On August 5, 2025, an unrelated party retired $103,986 of debt by converting into 611,682 shares of common stock pursuant to the terms of the May 30, 2025 note.

On August 5, 2025, an unrelated party retired $3,684 of debt by converting into 21,671 shares of common stock pursuant to the terms of the May 14, 2025 note.

On August 5, 2025, an unrelated party retired $146,799 of debt by converting into 1,346,780 shares of common stock pursuant to the terms of the November 30, 2020 3a10 stipulated settlement.

On August 7, 2025, Paul Strickland, the Company’s sole director and officer, retired $7,119 of debt by converting into 83,753 shares of common stock pursuant to the terms of the December 12, 2023 convertible exchange note.

On August 12, 2025, Selkirk retired $75,309 of debt by converting into 941,363 shares of common stock pursuant to the terms of the October 6, 2022 note.

On August 12, 2025, Selkirk retired $32,163 of debt by converting into 402,038 shares of common stock pursuant to the terms of the June 5, 2023 note.

During the year ending December 31, 2025, an unrelated party converted $338,986 and $10,958 of principal and interest, respectively, into 5,999,438 shares of common stock; however, an unrelated party entered into separate agreements to sell or transfer its shares in the Company to other unrelated parties.

The shares were issued in settlement of outstanding liabilities and were measured at the carrying value of the debt extinguished. Accordingly, the transactions were accounted for as debt settlements, with the carrying amounts of the liabilities reclassified to common stock and additional paid-in capital.

Refer Note 5 and 7 for the common stock issued in conversion of debt to an unrelated parties