Revision of Previously Issued Financial Statements

12 Months Ended

Dec. 31, 2025

Revision of Previously Issued Financial Statements [Abstract]

REVISION OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

NOTE 2 – REVISION OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

During the preparation of the Company’s consolidated financial statements for the year ended December 31, 2025, the Company identified certain immaterial errors in its previously issued financial statements for the year ended December 31, 2024.

The revisions primarily relate to:

The reclassification of changes in related party payable within the consolidated statement of cash flows from financing activities to operating activities of $111,190;

The reclassification of deferred offering costs associated with proposed public offering within the consolidated statement of cash flows from operating activities to financing activities of $131,602;

A correction on December 31, 2024 10-K Note 5 to reflect $111,190 as an advance from a related party, which was previously reported as $131,602.

The Company evaluated the materiality of these items, both individually and in the aggregate, and concluded that they were not material to the previously issued financial statements. Accordingly, the Company has revised the 2025 financial statements to correct these items. The impact of these revisions is reflected in the accompanying consolidated financial statements.