BUSINESS ACQUISITION (Tables)

6 Months Ended

Jun. 30, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

SCHEDULE OF ALLOCATION OF PURCHASE PRICE

(Dollars in thousands)	June 30, 2026
Cash and cash equivalents	$	34
Property and equipment, net		739
Accounts payable		(82	)
Accrued liabilities		(53	)
	$	638

SCHEDULE OF BUSINESS ACQUISITION, PRO FORMA FINANCIAL INFORMATION

The following unaudited pro forma consolidated results of operations for the six months ended June 30, 2026 and 2025 assume that the acquisition of MagicBlocks was completed on January 1, 2025:

(Dollars in thousands, except per share amounts)	2026			2025
Pro forma net revenues	$	5,342		$	2,946
Pro forma net losses	$	(9,749	)	$	(11,395	)
Pro forma basic and diluted net loss per share	$	(0.32	)	$	(1.95	)