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Business Combination and Reverse Recapitalization (Tables) | 9 Months Ended
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Sep. 30, 2025
Business Combination and Reverse Recapitalization [Abstract] |
Schedule of Shares of Common Stock Issued in Connection With the Business Combination | The number of shares of Common Stock issued in connection with the Business Combination and subsequent equity conversion was as follows:
|  | Common Stock |
Ordinary shares, outstanding prior to the Business Combination |  |  | 508,589 |
Less: Redemption of ordinary shares |  |  | (2,000 | )
Ordinary shares held by ShoulderUp’s officers and directors, the Sponsor and each transferee of founder shares |  |  | 6,698,333 |
Ordinary shares held by non-redemption share holders |  |  | 1,345,001 |
Ordinary shares held by ShoulderUp bridge loan holder |  |  | 482,500 |
Ordinary shares held by DLA Piper, LLP |  |  | 150,000 |
Common Stock issued to holders of SEE ID Inc. |  |  | 12,210,718 |
Common Stock issued to SEE ID SAFE note holders |  |  | 2,909,057 |
Common Stock issued to StarUpNV |  |  | 11,205 |
Common Stock issued to PIPE investors |  |  | 3,323,536 |
Common Stock Upon the Business Combination |  |  | 27,636,939 |
Schedule of Reconcile Elements of the Business Combination to the Company’s Condensed Consolidated Financial Statements | The following tables reconcile elements of the Business Combination to the Company’s condensed consolidated financial statements, and should be read in conjunction with the footnotes referenced above:
|  | Recapitalization |
Closing proceeds |  |  |
Proceeds from Trust account |  | $ | 5,577,304 |
Proceeds from PIPE investors |  |  | 10,837,643 |
Proceeds from legacy ShoulderUp bank accounts |  |  | 74,499 |
Closing disbursements |  |  |  |
Less: Payment to purchase founder shares |  |  | (5,000,000 | )
Net cash proceeds from the Business Combination |  | $ | 11,489,446 |
Noncash activities |  |  |  |
Conversion of SAFE notes to equity |  |  | 40,726,793 |
Conversion of short-term debt to equity |  |  | 8,597,750 |
Transaction costs paid in shares |  |  | 156,870 |
Less: Accrued taxes assumed from ShoulderUp |  |  | (3,913,668 | )
Less: Short-term debt assumed from ShoulderUp |  |  | (900,000 | )
Net equity impact of the Business Combination |  | $ | 56,157,192 |
Par value of Common Stock issued |  |  | (1,543 | )
Total Impact of Business Combination on Additional Paid-in Capital |  | $ | 56,155,649 |
Schedule of Business Combination Loans | The table below summarizes the transaction:
Bridge Loans |  | Effective Date |  | Amount |  |  | Interest at closing |  |  | Payback in Cash |  |  | Payback in shares at $4/share |  |  | Shares |
Bridge loan 1* |  | 1/29/2025 |  | $ | 1,500,000 |  |  | $ | 150,000 |  |  | $ | (193,500 | ) |  | $ | 1,456,500 |  |  |  | 364,125 |
Bridge loan 2* |  | 4/9/2025 |  |  | 500,000 |  |  |  | 50,000 |  |  |  | (50,000 | ) |  |  | 500,000 |  |  |  | 125,000 |
Bridge loan 3* |  | 5/7/2025 |  |  | 500,000 |  |  |  | 50,000 |  |  |  | (50,000 | ) |  |  | 500,000 |  |  |  | 125,000 |
Bridge loan 4 |  | 3/29/2025 |  |  | 100,000 |  |  |  | 10,000 |  |  |  | (110,000 | ) |  |  | - |  |  |  | - |
Bridge loan 5 |  | 6/5/2025 |  |  | 250,000 |  |  |  | 20,000 |  |  |  | (270,000 | ) |  |  | - |  |  |  | - |
Total |  |  |  | $ | 2,850,000 |  |  | $ | 280,000 |  |  | $ | (673,500 | ) |  | $ | 2,456,500 |  |  |  | 614,125 |
* | Bridge loans from this investor had an aggregate principal amount of $2,500,000. At the Closing of the Business Combination, the investor received a cash payment of $293,500, consisting of $250,000 in minimum 10% interest and $43,500 in principal repayment. In addition, the investor received 614,125 shares of Common Stock in exchange for $2,456,500 of combined principal and accrued interest, based on a per share price of $4.00.
Schedule of Business Combination Entered Into a Private Investment | The PIPE investment provided additional capital to support the Company’s post-closing operations and was consummated concurrently with the Closing of the Business Combination. Following table illustrates the breakdown of all PIPE investments.
PIPE |  | Effective Date |  | Amount |  |  | Shares |
PIPE 1 |  | 6/16/2025 |  | $ | 2,814,500 |  |  |  | 703,625 |
PIPE 2 |  | 6/10/2025 |  |  | 1,000,000 |  |  |  | 250,000 |
PIPE 3 |  | 6/17/2025 |  |  | 7,023,143 |  |  |  | 1,755,786 |
Total PIPE |  |  |  | $ | 10,837,643 |  |  |  | 2,709,411 |

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