XML 35 R18.htm IDEA: XBRL DOCUMENT
v3.26.1

SUBSEQUENT EVENTS | 3 Months Ended
--- | ---
Mar. 31, 2026
Subsequent Events [Abstract] |
SUBSEQUENT EVENTS | NOTE 10 – SUBSEQUENT EVENTS The Company evaluates events that have occurred after the consolidated balance sheet date but before the condensed consolidated financial statements are issued. Based on the evaluation, the Company identified the following subsequent events: On April 27, 2026, we entered into an Extension Agreement related to the Consulting Agreement with LSTM whereby the Company agreed to extend the term of the agreement by an additional six (6) months until November 2, 2026. In consideration for agreeing to the extension, the Company issued LSTM 200,000 shares of common stock, which were issued under the Company’s 2022 Plan. The shares were valued at $0.40 per share for a total of $80,000. On May 18, 2026, M&P and Jacob Cohen, the Company’s Chief Executive Officer and Chairman, entered into a Clarification Agreement (the “Clarification Agreement”), effective as of May 13, 2025, the date on which the 4,892,906 shares of M&P common stock (the “Shares”) were originally issued to Mr. Cohen. The Clarification Agreement confirms that it was never the intent of the parties that Mr. Cohen would participate in, bear responsibility for, or be allocated any losses, liabilities, deficits, or other negative economic attributes of M&P by virtue of his ownership of the Shares. The Clarification Agreement further confirms that Mr. Cohen retains the right to participate in positive economic value associated with the Shares, including any appreciation in value, dividends, distributions, or proceeds upon a sale, merger, or liquidation, subject to M&P’s organizational documents and applicable law. As of March 31, 2026, M&P has an accumulated deficit and no current positive equity value. Accordingly, no noncontrolling interest has been recognized in the condensed consolidated financial statements of the Company with respect to Mr. Cohen’s interest in M&P, as any such balance is de minimis and immaterial. This conclusion will be reassessed in future periods.

X
- References No definition available. + Details
Name: | us-gaap_SubsequentEventsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/855/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2 + Details
Name: | us-gaap_SubsequentEventsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration