Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.

Concentrations of Credit Risk

Concentrations of Credit Risk

We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts.

Stock-based Compensation

Stock-based Compensation

We account for equity-based transactions with employees and non-employees under the provisions of FASB ASC Topic 718, “Compensation – Stock Compensation” (“Topic 718”), which establishes that equity-based payments to employees and non-employees are recorded at the grant date fair value of the equity instruments the entity is obligated to issue when the employees and non-employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. Topic 718 also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in these share-based payment transactions. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in Topic 718.

Cost of Revenue

Cost of Revenue

Cost of revenue includes commission expense incurred during the period.

Draws Against Commissions

Draws Against Commissions

Draws against commissions are payments made to originators, brokers or salespeople that are the procuring cause for bringing in a transaction for financing, in lieu of future commissions to be received. This acts as an unsecured working capital loan paid to the salespeople until the actual commission is earned and/or received. Draws against commissions are non-interest bearing.

The Company evaluates the collectability of these receivables on an individual basis when specific risk factors are identified. In estimating the need for an allowance for credit losses, the Company considers a combination of historical loss experience, the aging of outstanding balances, the extent to which draws are expected to be repaid through future earned commissions, current economic conditions, and reasonable and supportable forecasts.

Given that draws are typically recovered through commissions earned on originated transactions, the Company also evaluates the underlying pipeline of transactions, historical conversion rates of such transactions into funded deals, and the ongoing relationship with the applicable salesperson. At each reporting date, the Company records an allowance for the lifetime expected credit losses on its draw balances. The Company writes off balances when they are deemed uncollectible, such as when a salesperson is no longer affiliated with the Company or when expected future commissions are insufficient to cover outstanding draws. As of September 30, 2026 and December 31, 2025, the Company had no reserve against its draw balances. During the three months ended September 30, 2026, the Company wrote off $59,503 of draws against commissions that were determined to be uncollectible, consisting of a $50,489 balance due from a former originator, which included $40,391 that had been reserved as of June 30, 2026, and $9,014 of draw balances due from other originators. As the write-offs exceeded the existing reserve, the Company recognized bad debt expense of $19,112 during the three months ended September 30, 2026, consisting of the remaining $10,098 balance due from the former originator and the $9,014 of other write-offs. For the nine months ended September 30, 2026, total write-offs and bad debt expense were each $59,503, of which $40,391 of bad debt expense was recognized during the three months ended June 30, 2026. The following table presents the activity in the allowance for credit losses on draws against commissions:

SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES

	Three Months Ended September 30, 2026			Nine Months Ended September 30, 2026
Beginning balance	$	40,391		$	—
Provision for credit losses		19,112			59,503
Write-offs		(59,503	)		(59,503	)
Recoveries		—			—
Ending balance	$	—		$	—