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WARRANTS ACCOUNTED FOR AS EQUITY | 3 Months Ended
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Mar. 31, 2026
Warrants Accounted For As Equity |
WARRANTS ACCOUNTED FOR AS EQUITY | NOTE 16 – WARRANTS ACCOUNTED FOR AS EQUITY A summary of warrant activity and related information for the three months ended March 31, 2026 is presented below: SUMMARY OF WARRANT ACTIVITY
|  | Warrants |  |  | Weighted-Average Exercise Price |  |  | Weighted Average Remaining Contractual Term in Years |  |  | Aggregate Intrinsic Value |
Outstanding at December 31, 2025 |  |  | 55,154 |  |  | $ | 7.41 |  |  | $ | 4.7 |  |  | $ | - |
Issued |  |  | 1,919,237 |  |  |  | 0.23 |  |  |  | -* |  |  |  | 2,590,981 | **
Exercised |  |  | (1,800,543 | ) |  |  | 0.001 |  |  |  | -* |  |  |  | (2,590,981 | )**
Expired |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Outstanding March 31, 2026 |  |  | 173,848 |  |  | $ | 4.88 |  |  |  | 4.7 |  |  | $ | - |
Exercisable at March 31, 2026 |  |  | 55,154 |  |  | $ | 7.41 |  |  |  | 4.4 |  |  | $ | - |
* | the term of the pre-funded warrants was until such time as they were exercised in full.
** | relates to 1,800,543 pre-funded warrants exercisable at $0.001 per share.
The aggregate intrinsic value for the warrants outstanding and exercisable as of March 31, 2026 and December 31, 2025 was $nil because the exercise price of the outstanding warrants exceeded the market price of the Company’s common stock at March 31, 2026. During the three months ended March 31, 2026, a total of 1,919,237 warrants were issued: 1,800,543 in respect of Pre- Funded Warrants and 118,694 in respect of Placement Agent Warrants. The 1,800,543 Pre-Funded Warrants were exercised in full effective March 24, 2026. Pre-Funded Warrants As further discussed above in Note 14 Capital Stock, on February 23, 2026, the Company closed an offering pursuant to a Securities Purchase Agreement (the “Purchase Agreement”), entered into on February 19, 2026, with a certain institutional investor (the “Investor”), pursuant to which the Company agreed to issue and sell, in a registered direct offering by the Company directly to the Investor (the “Offering”), (i) 4,134,175 shares (the “Shares”) of common stock, par value $0.001 per share, of the Company (“Common Stock”) and (ii) pre-funded warrants (the “Pre-Funded Warrants”) to purchase up to 1,800,543 shares of Common Stock at an exercise price equal to $0.001 per share. A holder of Pre-Funded Warrants (together with its affiliates) may not exercise any portion of a Pre-Funded Warrant to the extent that, after giving effect to such exercise, the holder (together with the holder’s affiliates, and any other persons acting as a group together with the holder or any of the holder’s affiliates) would beneficially own in excess of 4.99% (or, at the holder’s option upon issuance, 9.99%) of the number of shares of our common stock outstanding immediately after giving effect to the issuance of shares of common stock issuable upon exercise of such warrant. The beneficial ownership limitation may be increased at the option of the holder upon 61 days’ prior notice to the Company, provided, however, that, the beneficial ownership limitation may not exceed 19.99% of the number of shares of Common Stock outstanding immediately after giving effect to the issuance of shares of Common Stock upon exercise of such Pre-Funded Warrant. On March 17, 2026, the Investor referred to in the Offering above, exercised the 1,800,543 Pre-Funded Warrants they received in the Offering. Accordingly, 1,800,543 shares of common were issued for proceeds of $1,801. Placement Agent Warrants – February 2026 In connection with the Offering, the Company entered into a placement agency agreement (the “Placement Agency Agreement”) with Titan Partners Group LLC, a division of American Capital Partners, LLC (“Titan Partners”), pursuant to which the Company engaged Titan Partners as the placement agent (the “Placement Agent”) in connection with the Offering. The Company issued to the Placement Agent placement agent warrants to purchase up to 118,694 shares of Common Stock, with an exercise price equal to 110% of the public offering price of the shares (the “Placement Agent Warrants”). The Common Stock Purchase Warrant is exercisable between August 23, 2026 and February 23, 2031 and an exercise price of $3.71 per share. The Common Stock Purchase Warrant has an aggregate fair value of $201,780 that was determined using the Black-Scholes pricing model with the following assumptions: 55.1% volatility, risk free interest rate of 3.56%, an expected life of five years and no dividend. The aggregate fair market value of the Common Stock Purchase Warrant was recorded as an offset to gross proceeds of the Offering and an increase to additional paid-in capital. Bridge Loan Warrants As part of the Share Exchange, the Company acquired a number of warrants that had been issued in conjunction with a bridge loan in the Company before the Share Exchange occurred. Such warrants are exercisable, for a period of ten years, expiring September 18, 2029, to purchase an aggregate of 9,440 shares of Common Stock of the Company at $24.63 per share. There were no warrant exercises in the three months ending March 31, 2026. As of March 31, 2026, there were 9.440 warrants outstanding in relation to the Bridge Loan. Placement Warrants – November 2025 On November 21, 2025, the Company completed a registered direct offering with certain investors, issuing 2,285,715 shares of its Common Stock at $3.50 per share. In connection with the offering, the Company engaged A.G.P. to act as exclusive placement agent in connection with the offering. Pursuant to the placement agent agreement with A.G.P., in addition to a fixed fee based on gross proceeds, A.G.P. was issued a common stock purchase warrant to purchase 2.0% of the securities sold at an exercise price of 110% of the offering price (the “A.G.P. Warrant”), which was exercisable for 45,714 shares of the Common Stock. The A.G.P. Warrant is exercisable at any time, has a five (5)-year term and an exercise price of $3.85 per share. The A.G.P. Warrant has an aggregate fair value of $63,542 that was determined using the Black-Scholes pricing model with the following assumptions: 57% volatility, risk free interest rate of 3.59%, an expected life of five years and no dividend. The aggregate fair market value of the A.G.P. Warrant was recorded as an offset to gross proceeds of the offering and an increase to additional paid-in capital. There were no warrant exercises in the three months ending March 31, 2026. As of March 31, 2026, there were 45,714 warrants outstanding in relation to the November 2025 Placement warrants.

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