v3.25.4

SEGMENT REPORTING | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2025 | Dec. 31, 2024
Segment Reporting [Abstract] |  |
SEGMENT REPORTING | NOTE 11 – SEGMENT REPORTING The Company reports segment information in the same way management internally organizes the business in assessing performance and making decisions regarding allocation of resources in accordance with ASC 280, “Segment Reporting”. The Company has a single reportable operating segment which operates as a single business platform. In reaching this conclusion, management considered the definition of the Chief Operating Decision Maker (“CODM”), how the business is defined by the CODM, the nature of the information provided to the CODM, how the CODM uses such information to make operating decisions, and how resources and performance are assessed. The Company’s CODM is its Chief Executive Officer, who reviews financial information presented on a consolidated basis for purposes of allocating resources and evaluating financial performance. The Company has a single, common management team and our cash flows are reported and reviewed with no distinct cash flows. In addition to the significant expense categories included within net loss presented on the Company’s consolidated statements of operations, see below for disaggregated amounts that comprise general and administrative expenses. SCHEDULE OF SEGMENT REPORTING CONSOLIDATED STATEMENTS OF OPERATIONS
|  | September 30, 2025 |  |  | September 30, 2024 |  |  | September 30, 2025 |  |  | September 30, 2024 |
|  | Three months ended |  |  | Nine months ended |
|  | September 30, 2025 |  |  | September 30, 2024 |  |  | September 30, 2025 |  |  | September 30, 2024 |
Payroll and related taxes |  | $ | 2,938,743 |  |  | $ | 6,654,718 |  |  | $ | 9,702,403 |  |  | $ | 7,727,767 |
Professional and consulting fees |  |  | 366,559 |  |  |  | 1,393,753 |  |  |  | 704,116 |  |  |  | 2,238,744 |
Legal fees |  |  | 222,953 |  |  |  | 384,270 |  |  |  | 702,615 |  |  |  | 581,835 |
Insurance |  |  | 122,721 |  |  |  | 166,724 |  |  |  | 414,177 |  |  |  | 220,713 |
Other |  |  | 174,695 |  |  |  | 381,500 |  |  |  | 1,087,355 |  |  |  | 714,330 |
Total |  | $ | 3,825,671 |  |  | $ | 8,980,965 |  |  | $ | 12,610,666 |  |  | $ | 11,483,389 |
| NOTE 15 – SEGMENT REPORTING The Company reports segment information in the same way management internally organizes the business in assessing performance and making decisions regarding allocation of resources in accordance with ASC 280, “Segment Reporting”. The Company has a single reportable operating segment which operates as a single business platform. In reaching this conclusion, management considered the definition of the Chief Operating Decision Maker (“CODM”), how the business is defined by the CODM, the nature of the information provided to the CODM, how the CODM uses such information to make operating decisions, and how resources and performance are assessed. The Company has a single, common management team and our cash flows are reported and reviewed with no distinct cash flows. The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets. All of the Company’s long-lived assets are located in the United Sates. In addition to the significant expense categories included within net loss presented on the Company’s consolidated statements of operations, see below for disaggregated amounts that comprise general and administrative expenses. SCHEDULE OF SEGMENT REPORTING CONSOLIDATED STATEMENTS OF OPERATIONS
|  | Year ended |  |  | Period from March 16, 2023 (inception) through |
|  | December 31, 2024 |  |  | December 31, 2023 |
Payroll and related taxes |  |  |  |  |  |  |  |
Professional and consulting fees |  | $ | 4,455,225 |  |  | $ | 1,586,680 |
Legal fees |  |  |  |  |  |  |  |
Legal and book-keeping services |  |  | 1,134,778 |  |  |  | 347,835 |
Personnel and related taxes |  |  | 10,951,854 |  |  |  | 443,672 |
Insurance |  |  | 355,932 |  |  |  | 12,473 |
Marketing and advertisement |  |  | 91,319 |  |  |  | 119,363 |
Other |  |  | 983,720 |  |  |  | 165,675 |
Total general and administrative expenses |  | $ | 17,972,828 |  |  | $ | 2,675,698 |
Stardust Power Inc. and Subsidiaries NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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- Definition The entire disclosure for reporting segments including data and tables. 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