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v3.26.1

REVENUES AND CONTRACT ACCOUNTING (Tables) | 3 Months Ended
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Mar. 31, 2026
Revenues And Contract Accounting |
Schedule of contract assets on uncompleted contracts |
Schedule of contract assets on uncompleted contracts |  |  |  |  |  |  |  |  |
|  | Technology Systems |  |  | Technology Solution |  |  | Total |
Deferred Cost |  | $ | — |  |  | $ | 3,028,435 |  |  | $ | 3,028,435 |
Cumulative revenues recognized |  |  | 10,024,940 |  |  |  | — |  |  |  | 10,024,940 |
Less cumulative billings |  |  | (9,280,987 | ) |  |  | — |  |  |  | (9,280,987 | )
Contract Asset |  | $ | 743,953 |  |  | $ | 3,028,435 |  |  | $ | 3,772,388 |
As of December 31, 2025
|  | Technology Systems |  |  | Technology Solution |  |  | Total |
Deferred Cost |  | $ | — |  |  | $ | — |  |  | $ | — |
Cumulative revenues recognized |  |  | 10,022,709 |  |  |  | — |  |  |  | 10,022,709 |
Less cumulative billings |  |  | (9,280,987 | ) |  |  | — |  |  |  | (9,280,987 | )
Contract Asset |  | $ | 741,722 |  |  | $ | — |  |  | $ | 741,722 |
Schedule of contract liabilities, technology systems |
Schedule of contract liabilities on uncompleted contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Technology Systems |  |  | Services and Consulting |  |  | Technology Solutions |  |  | CN Digital Agreement |  |  | Services and Consulting- Related Parties |  |  | Total |
Beginning balance at December 31, 2025 |  | $ | 134,331 |  |  | $ | 169,369 |  |  | $ | 1,132,164 |  |  | $ | — |  |  | $ | 3,616,500 |  |  | $ | 5,052,364 |
Revenue recognized from the beginning balance |  |  | (42,028 | ) |  |  | (141,700 | ) |  |  | — |  |  |  | — |  |  |  | (904,125 | ) |  |  | (1,087,853 | )
Billings during the period |  |  | — |  |  |  | 208,170 |  |  |  | 1,764,421 |  |  |  | — |  |  |  | — |  |  |  | 1,972,591 |
Revenue recognized from current billings |  |  | — |  |  |  | (69,390 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (69,390 | )
Ending balance at March 31, 2026 |  | $ | 92,303 |  |  | $ | 166,449 |  |  | $ | 2,896,585 |  |  | $ | — |  |  | $ | 2,712,375 |  |  | $ | 5,867,712 |
Contract assets, less current portion |  | $ | (92,303 | ) |  |  | (166,449 | ) |  | $ | (2,896,585 | ) |  | $ | — |  |  | $ | (2,712,375 | ) |  | $ | (5,867,712 | )
Contract assets, non-current portion |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Technology Systems At March 31, 2026 and December 31, 2025 contract liabilities, technology systems consisted of the following:
Schedule of contract liabilities, technology systems |  |  |  |  |  |
|  | March 31, 2026 |  |  | December 31, 2025 |
Billings and/or cash receipts on uncompleted contracts |  | $ | 1,264,658 |  |  | $ | 1,264,658 |
Less: Cumulative revenues recognized |  | $ | (1,172,355 | ) |  | $ | (1,130,327 | )
Contract liabilities, technology systems, current |  | $ | 92,303 |  |  | $ | 134,331 |
Schedule of contract liabilities, technology systems |
Schedule of contract liabilities, technology systems |  |  |  |  |  |
|  | March 31, 2026 |  |  | December 31, 2025 |
Billings and/or cash receipts on uncompleted contracts |  | $ | 1,264,658 |  |  | $ | 1,264,658 |
Less: Cumulative revenues recognized |  | $ | (1,172,355 | ) |  | $ | (1,130,327 | )
Contract liabilities, technology systems, current |  | $ | 92,303 |  |  | $ | 134,331 |
Schedule of balance in contract liabilities |
Schedule of balance in contract liabilities |  |  |
Calendar Year |  | Amounts |
2026 (Remaining) |  | $ | 2,712,375 |
Contract Liabilities |  | $ | 2,712,375 |
Schedule of disaggregation of revenue |
Schedule of disaggregation of revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segments |  | Technologies |  |  | Technology Solutions |  |  | Data Center Hosting & Related Services |  |  | Asset Management |  |  | Total |
Primary Geographical Markets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 576,726 |  |  | $ | 562,454 |  |  | $ | 30,275 |  |  | $ | 1,552,572 |  |  | $ | 2,722,027 |
Major Goods and Service Lines |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnkey Projects |  | $ | 44,259 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 44,259 |
Maintenance and Support |  |  | 532,467 |  |  |  | 562,454 |  |  |  | 30,275 |  |  |  | 1,552,572 |  |  |  | 2,677,768 |
|  | $ | 576,726 |  |  | $ | 562,454 |  |  | $ | 30,275 |  |  | $ | 1,552,572 |  |  | $ | 2,722,027 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goods transferred over time |  | $ | 44,259 |  |  | $ | 562,454 |  |  | $ | — |  |  | $ | — |  |  | $ | 606,713 |
Services transferred over time |  |  | 532,467 |  |  |  | — |  |  |  | 30,275 |  |  |  | 1,552,572 |  |  |  | 2,115,314 |
|  | $ | 576,726 |  |  | $ | 562,454 |  |  | $ | 30,275 |  |  | $ | 1,552,572 |  |  | $ | 2,722,027 |
For the three months ended March 31, 2025
Segments |  | Technologies |  |  | Technology Solutions |  |  | Data Center Hosting & Related Services |  |  | Asset Management |  |  | Total |
Primary Geographical Markets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 1,037,435 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,914,750 |  |  | $ | 4,952,185 |
Major Goods and Service Lines |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Turnkey Projects |  | $ | 64,684 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 64,684 |
Maintenance and Support |  |  | 972,751 |  |  |  | — |  |  |  | — |  |  |  | 3,914,750 |  |  |  | 4,887,501 |
|  | $ | 1,037,435 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,914,750 |  |  | $ | 4,952,185 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goods transferred over time |  | $ | 64,684 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 64,684 |
Services transferred over time |  |  | 972,751 |  |  |  | — |  |  |  | — |  |  |  | 3,914,750 |  |  |  | 4,887,501 |
|  | $ | 1,037,435 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,914,750 |  |  | $ | 4,952,185 |

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