v3.25.4
Discontinued Operations (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Discontinued Operations [Abstract]    
Schedule of Discontinued Operations

The following is a summary of discontinued operations for the three and nine months ended September 30, 2025 and 2024:

 

   Three months ended   Nine months ended 
   September 30,   September 30, 
   2025   2024   2025   2024 
Revenue  $-   $-   $-   $13,037 
                     
Operating Expenses:                    
General and administration expenses   -    6,866    -    51,138 
Research and development   -    129,947    -    172,929 
Total operating expenses  $-   $136,813   $-   $224,067 
                     
Provision for income taxes   -    -    -    - 
Loss from discontinued operation, net of tax  $     -   $(136,813)  $      -   $(211,030)

The following is a summary of discontinued operations for the year ended December 31, 2024 and 2023:

 

   Year Ended 
   December 31, 
   2024   2023 
Revenue  $13,037   $- 
           
Operating Expenses:          
General and administration expenses   57,621    52,723 
Research and development   123,932    25,384 
Total operating expenses  $181,553   $78,107 
           
Loss from discontinued operations  $(168,516)  $(78,107)
           
Gain on sale of subsidiary   203,319    - 
           
Income (loss) from discontinued operation, net of tax  $34,803   $(78,107)
Schedule of Discontinued Cash Flows

The following is a summary of discontinued cash flows for the nine months ended September 30, 2025 and 2024:

 

   Nine months ended 
   September 30, 
Cash Flows from Operating Activities:  2025   2024 
Net loss  $      -   $(211,030)
Changes in operating assets and liabilities:          
Prepaid expenses   -    4,133 
Accounts payable   -    48,997 
Net Cash Used in Operating Activities   -    (157,900)
           
Cash Flows from Operating Activities:          
Proceeds received from parent company   -    133,182 
Repayments to parent company   -    (76,354)
Net Cash Provided by Financing Activities   -    56,828 
           
Net change in cash   -    (101,072)
Cash, beginning of period   -    101,072 
Cash, end of period  $-   $- 
           
Supplemental disclosure of non-cash financing activity          
Forgiveness of loans from parent company  $-   $167,482 

The following is a summary of discontinued cash flows for the year ended December 31, 2024 and 2023:

 

   Year Ended 
   December 31, 
   2024   2023 
Cash Flows from Operating Activities:        
         
Net loss  $(168,516)  $(78,107)
Changes in operating assets and liabilities:   -      
Prepaid expenses   4,133    (4,133)
Accounts payable   53,319    - 
Unearned fee   50,000    - 
Net Cash Used in Operating Activities   (61,064)   (82,240)
           
Cash Flows from Operating Activities:          
Proceeds received from parent company   86,346    190,572 
Repayments to parent company   (126,354)   (7,260)
Net Cash Provided by Financing Activities   (40,008)   183,312 
           
Net change in cash   (101,072)   101,072 
Cash, beginning of period   101,072    - 
Cash, end of period  $-   $101,072 
           
Supplemental disclosure of non-cash financing activity          
Forgiveness of loans from parent company  $238,549   $- 
Schedule of Gain on Sale of Subsidiary  

Gain on sale of subsidiary consisted of as follow;

 

Consideration:    
Assumption of accounts payable  $53,319 
Assumption of unearned license fees   50,000 
Note receivable   100,000 
Preferred Stock   - 
Total amount  $203,319 
      
Assets and liabilities of subsidiary at December 31, 2024     
Total assets  $- 
      
Total liabilities  $- 
      
Net assets  $- 
      
Gain on sale of subsidiary  $203,319 
Schedule of Assets and Liabilities of the Subsidiaries  

The following is a summary of the assets and liabilities of the subsidiaries as of December 31, 2024 and 2023:

 

    December 31,     December 31,  
    2024     2023  
Cash   $       -     $ 101,072  
Prepaid expenses     -       4,133  
Total assets from discontinued operations   $ -     $ 105,205