Equity Method Investment

3 Months Ended

Mar. 31, 2026

Equity Method Investment [Abstract]

EQUITY METHOD INVESTMENT

5 EQUITY METHOD INVESTMENT

On April 28, 2023, the Company formed IPSIPay Express with OpenPath and EfinityPay (see note 1(b) above). As described in note 1(b), the Company has agreed to make the IPSI Capital Contributions to IPSIPay Express. As of December 31, 2023, the initial Tranche of $500,000 and the second Tranche of $500,000 of capital contributions was paid by the Company to or on behalf of IPSIPay Express.

On October 29, 2025, the Company entered into a Limited Liability Company Operating Agreement with Brant Point Solutions, LLC to form a new Delaware limited liability company, Jetties Partners, LLC (d/b/a IPSIPAY) (the “Joint Venture”).

The purpose of the Joint Venture is to develop, market, distribute, and operate real-time financial technology merchant processing payment solutions branded as IPSIPay or PayzliPlus, initially targeting gaming, sportsbook, and casino entertainment markets.

The Agreement outlines the parties’ respective contributions, governance structure, management rights, and other material terms relating to the operation of the Joint Venture. The Company believes that this collaboration will expand its reach within the real-time payments and gaming merchant processing industries through the integration of complementary technologies and market relationships.

The Company issued 200,000,000 shares of common stock valued at $4,200,000, the fair market value of the common stock at issuance date, to induce Brant Point Solutions to utilize its existing contracts and arrangements to provide the payment solution technology to the joint venture.

The Company is expecting to finalize two revenue generating contracts with customers during the second quarter, however, there has been no business activity since inception of the joint venture.

The Company accounts for its investment in joint ventures in accordance with ASC 323, Investments – Equity Method and Joint Ventures, the movement in equity method investments for the three months ended March 31, 2026 and the year ended December 31, 2025 is as follow:

	March 31,			December 31,
	2026			2025
Equity method Investment
IPSIPay Express
Cash contribution to IPSIPay Express	$	999,500		$	999,500
Fair value of warrants issued to third party joint venture partners		108,220			108,220
		1,107,720			1,107,720
Equity loss from joint venture		(404,101	)		(404,101	)
		703,619			703,619
Receivable from IPSIPay Express		1,524			1,524
		705,143			705,143
Impairment of investment		(705,142	)		(705,142	)
Net Investment in IPSIPay Express	$	1		$	1
Jetties Partners, LLC
Fair value of equity issued to joint venture partners	$	4,200,000		$	4,200,000
Equity loss from joint venture		-			-
Net Investment in Jetties Partners, LLC	$	4,200,000		$	4,200,000
Equity method investments	$	4,200,001		$	4,200,001

Financial information from the Jetties Partners, LLC Joint venture is not available as the joint venture, although formed on November 4, 2025, has not commenced operating. Therefore, no summary information is available.