10. SUBSEQUENT EVENTS

Issuance of Options

From April 1 to May 11, 2026, the Company issued 1,488,082 options at a weighted exercise price of $1.28 to employees and consultants.

Issuance of Stock

On April 10, 2026, the Company issued 7,951 restricted shares of Common Stock having a value of $14,550 (based on the $1.83 price calculated by using 120% of the dollar value weighted average price of our common stock on the New York Stock Exchange for the thirty (30) trading days immediately preceding the date of the purchase payment) to a service provide under a master services agreement in consideration of services rendered. The issuance was exempt under Section 4(a)(2) of the securities Act of 1933, as amended.

On April 10, 2026, the Company issued 15,492 restricted shares of Common Stock having a value of $19,830 based on the stock price of $1.28 on the date of the grant to a related party, FGMK Business Holdings, LLC, in payment for their accounting, tax and valuation services rendered.

On April 10, 2026, the Company issued 105,824 restricted shares of Common Stock having a value of $135,456 based on the stock price of $1.28 on the date of the grant to a service provider in consideration of research and development services rendered.