v3.26.1
BUSINESS ACQUISITIONS (Tables)
12 Months Ended
Dec. 31, 2025
BUSINESS ACQUISITIONS  
Schedule of fair value of consideration for the DDS Rank acquisition

Purchase Price:

 

 

 

 

Amount

 

Cash paid to seller

 

 

200,000

 

Notes payable issued to seller

 

 

200,000

 

Series A preferred stock issued to seller

 

 

200,000

 

Total purchase consideration

 

$600,000

 

Schedule of fair value of assets acquired

Purchase Price Allocation

 

 

 

Developed technology

 

$90,000

 

Customer relationships

 

 

360,000

 

Trademarks and Trade Names

 

 

120,000

 

Non-Compete agreement

 

 

30,000

 

Net assets acquired

 

$600,000

 

Purchase Price Allocation

 

 

 

Accounts receivable

 

$217,878

 

Unbilled receivables

 

 

165,855

 

Fixed assets

 

 

5,135

 

Website domains

 

 

90,000

 

Customer relationships

 

 

490,000

 

Trademarks and trade names

 

 

530,000

 

Non-compete agreement

 

 

20,000

 

Goodwill

 

 

1,407,602

 

Deferred revenues

 

 

(526,470 )

 

 

 

 

 

Net assets acquired

 

$2,400,000

 

Schedule of fair value of consideration for the eastern standard

Purchase Price:

 

 

 

 

 

 

 

Cash

 

$500,000

 

Promissory Note, net of discount

 

 

1,250,000

 

Preferred Shares

 

 

410,000

 

Roll-over equity

 

 

240,000

 

Total purchase consideration

 

 

2,400,000

 

Schedule of unaudited pro forma financial information

 

 

Year ended December 31, 2024

 

Revenue

 

$11,456,601

 

Operating loss

 

 

(2,099,022 )

Net loss

 

 

(1,446,510 )

 Net loss per common share

 

$(0.37 )

Weighted Average common shares outstanding

 

 

5,117,941