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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
10-K
☐
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
☒
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from September 30, 2023 to December 31, 2023
Commission
file number: 333-163439
Global
AI, Inc.
(Exact
name of registrant as specified in its charter)
Nevada |
|
26-4170100 |
(State
or other jurisdiction of
incorporation
or organization) |
|
(I.R.S.
Employer
Identification No.) |
|
|
|
110
Front Street, Suite 300
Jupiter,
FL |
|
33477 |
(Address
of principal executive offices) |
|
(Zip
Code) |
(561)
240-0333
(Registrant’s
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act: None
Securities
registered pursuant to Section 12(g) of the Act: None
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒
Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☒ No ☐
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit and post such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller
reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
|
Large
accelerated filer ☐ |
Accelerated
filer ☐ |
|
|
|
|
Non-accelerated
filer ☒ |
Smaller
reporting company ☒ |
|
|
|
|
|
Emerging
growth company ☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. ☐
If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. ☐
Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant’s executive officers during the relevant recovery period pursuant. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒
As
of June 30, 2023 the aggregate market value of the registrant’s voting and non-voting common stock held by non-affiliates of the
registrant was $920,094 based on the last reported sale price of our common stock on the OTCQB, which was $0.085 per share on June 30,
2023.
As
of March 28, 2024, there were 154,312,024 shares of the registrant’s common stock issued and outstanding.
DOCUMENTS
INCORPORATED BY REFERENCE
None.
INDEX
CERTAIN
CAUTIONARY STATEMENTS REGARDING FORWARD-LOOKING INFORMATION
Certain
statements in this annual report on Form 10-K contain or may contain forward-looking statements that are subject to known and unknown
risks, uncertainties and other factors which may cause actual results, performance or achievements to be materially different from any
future results, performance or achievements expressed or implied by such forward-looking statements. These “forward-looking statements”
can be identified by use of terminology such as “believe”, “hope”, “may”, “anticipate”,
“should”, “intend”, “plan”, “will”, “expect”, “estimate”, “project”,
“positioned”, “strategy”, and similar expressions. You should be aware that these forward-looking statements
are subject to risks and uncertainties that are beyond our control. For a discussion of these risks, you should read this entire annual
report on Form 10-K document carefully. Although management believes that the assumptions underlying the forward-looking statements are
reasonable, they do not guarantee our future performance, and actual results could differ from those contemplated by these forward-looking
statements. The assumptions used for the purposes for the forward-looking statements specified in the following information represent
estimates of future events and are subject to uncertainty as to possible changes in the economy, legislative changes, changes in the
industry, technological developments and changes and other circumstances. As a result, the identification and interpretation of data
and other information and their use in developing and selecting assumptions from and among reasonable alternatives require the exercise
of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results,
and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. In the light of these risks and uncertainties,
there can be no assurance that the results and events contemplated by the forward-looking statements contained in this annual report
on Form 10-K will in fact transpire. You are cautioned not to place reliance on these forward-looking statements, which speak only as
of their dates. We do not undertake any obligation to update or revise any forward-looking statements.
When
used in this annual report on Form 10-K, the terms “Global AI”, “Wall Street Media”, “Company”, “we,”
“our,” and “us” refers to Global AI, Inc.
PART
I
ITEM
1. BUSINESS
Company
Overview
Global
AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name
to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company
changed its name to Wall Street Media Co, Inc. and in October 2023 the Company changed its name to Global AI, Inc.
The
Company expects to acquire, integrate and develop artificial intelligence (“AI”)-based technology companies and assets (the
“Acquisitions”). The Company intends to focus its Acquisitions on machine and deep learning, generative AI, computer vision,
natural language processing, and other AI technologies. The Company focuses on Acquisitions that are scalable and have revenue models
that provide for tangible growth. Once acquired, the Company plans to integrate and further develop the companies and assets acquired
in the Acquisitions to increase their existing customer base and further develop their existing products and services. The Company also
plans to “cross-pollinate” knowledge and strategies derived from each of its Acquisitions with other Acquisitions for the
benefit of the Company’s network as a whole. In addition, the Company plans to centralize back office administrative functions
and take advantage of cost and revenue synergies across the Acquisitions’ platforms.
On
September 12, 2023, Ingenious Investment AG purchased, from their own funds, from existing shareholders of the Company, in a series of
private transactions, a total of 24,944,466 shares of common stock, $0.001 per share of Global AI, Inc., representing 92.7% of the outstanding
shares of the Company’s common stock at such time.
The
Company has one full-time employee and also engages consultants and advisors from time to time.
Marketing
Strategy
The
Company plans to broadly target Acquisitions that meet its target metrics for scalability and revenue growth. The Company offers an alternative
to traditional venture capital investments in the sector and provides entrepreneurs and founders with the ability to grow and scale their
AI technology businesses while benefiting from the knowledge of other entrepreneurs in the Company’s network. The Company has a
strong pipeline of potential Acquisitions sourced by the CEO, who has extensive experience in AI technology.
Once
acquired, the Company plans on assisting each portfolio Acquisition with its marketing strategy for its specific products and services.
ITEM
1A. RISK FACTORS
An
investment in our common stock is highly speculative, involves a high degree of risk, and should be made only by investors who can afford
a complete loss of their investment. You should carefully consider the following risk factors, together with the other information in
this annual report on Form 10-K, including our financial statements and the related notes, before you decide to buy our common stock.
If any of the following risks actually occur, our business, financial condition, or results of operations could be materially adversely
affected, the trading of our common stock could decline, and you may lose all or part of your investment therein.
Risks
Relating to the Early Stage of our Company
We
are at a very early operational stage, our success is subject to the substantial risks inherent in the establishment of a new business
venture.
The
implementation of our business strategy is in a very early stage. Our business and operations should be considered to be in a very early
stage and subject to all of the risks inherent in the establishment of a new business venture. Accordingly, our intended business and
operations may not prove to be successful in the near future, if at all. Any future success that we might enjoy will depend upon many
factors, several of which may be beyond our control, or which cannot be predicted at this time, and which could have a material adverse
effect upon our financial condition, business prospects and operations and the value of an investment in our Company.
We
have a very limited operating history and our business plan is unproven and may not be successful.
To
date, we have not provided, licensed or sold any substantial amount of services and do not have any definitive agreements to do so. We
have not proven that our business model will allow us to generate a profit.
We
have suffered operating losses since inception and we may not be able to achieve profitability.
We
had an accumulated deficit of $2,051,393 as of December 31, 2023, and we expect to continue to incur significant developmental expenses
in the foreseeable future related to development of our AI technology business. As a result, we are sustaining substantial operating
and net losses, and it is possible that we will never be able to sustain or develop the revenue levels necessary to attain profitability.
We
may have difficulty raising additional capital, which could deprive us of necessary resources.
We
will need to raise additional funds through public or private debt or equity financing, collaborative relationships or other arrangements.
Our ability to raise additional financing depends on many factors beyond our control, including the state of capital markets and the
market price of our common stock. Because our common stock is not listed on a national securities exchange, such as the New York Stock
Exchange (“NYSE”) or The NASDAQ Stock Market (“NASDAQ”), many investors may not be willing or allowed to purchase
shares of our common stock or may demand steep discounts to the trading price of our common stock. Sufficient additional financing may
not be available to us or may be available only on terms that would result in substantial dilution to the current owners of our common
stock.
We
expect to pursue additional capital during the fiscal year ending December 31, 2024, but we do not have any firm commitments for funding.
If we are unsuccessful in raising additional capital, or the terms of raising such capital are unacceptable, we may have to modify our
business plan and/or significantly curtail our planned activities and other operations.
There
are substantial doubts about our ability to continue as a going concern and if we are unable to continue our business, our shares may
have little or no value.
The
Company’s ability to become a profitable operating company is dependent upon its ability to generate revenues and/or obtain financing
adequate to support our cost structure. There can be no assurance that we will generate revenues or obtain financing. These factors have
raised substantial doubts about our ability to continue as a going concern. We plan to attempt to raise additional equity capital by
selling shares through one or more private placement or public offerings. However, the doubts raised, relating to our ability to continue
as a going concern, may make our shares an unattractive investment for potential investors. These factors, among others, may make it
difficult to raise any additional capital.
Failure
to effectively manage our growth could place strains on our managerial, operational and financial resources and could adversely affect
our business and operating results.
Any
future growth by us, or an increase in the number of our strategic relationships will create a strain on our managerial, operational
and financial resources. This strain may inhibit our ability to achieve the rapid execution necessary to implement our business plan
and could have a material adverse effect upon our financial condition, business prospects and operations and the value of an investment
in our Company.
Risks
Relating to Our Business
We
will need to successfully acquire, develop and integrate AI-based technology companies and assets.
We
may not be able to successfully source potential AI-based technology companies and assets (“Acquisitions”). We also may not
be able to effectively integrate and develop the Acquisitions into our network and cannot predict when significant commercial market
acceptance for the AI services provided by us and our Acquisitions will develop, if at all, and we cannot reliably estimate the projected
size of any such potential market. If markets fail to accept our AI services, we may not be able to generate revenues from the provision
of such services. Our revenue growth and achievement of profitability will depend substantially on our ability acquire, integrate, and
develop our Acquisitions. If we are unable to do so, or if the services provided by us and our Acquisitions do not achieve wide market
acceptance, our business will be materially and adversely affected.
We
will need to establish additional relationships with collaborative and development partners to fully develop and market our services.
We
do not possess all of the resources necessary to develop and commercialize our AI technology business on a mass scale. Unless we expand
our development capacity and enhance our internal marketing, we will need to make appropriate arrangements with collaborative partners
to develop and commercialize consulting services.
Collaborations
may allow us to:
|
● |
generate
cash flow and revenue; |
|
● |
offset
some of the costs associated with our internal development; and |
|
● |
successfully
commercialize consulting services. |
If
we need, but do not find, appropriate partner arrangements, our ability to develop and commercialize consulting services could be adversely
affected. Even if we are able to find collaborative partners, the overall success of the development and commercialization of our services
will depend largely on the efforts of other parties and is beyond our control. In addition, in the event we pursue our commercialization
strategy through collaboration, there are a variety of attendant technical, business and legal risks, including:
●
a development partner would likely gain access to our proprietary information and knowledge, potentially enabling the partner to develop
services without us or design around our intellectual property;
●
we may not be able to control the amount and timing of resources that our collaborators may be willing or able to devote to the development
or commercialization of services, or to their marketing and distribution; and
●
disputes may arise between us and our collaborators that result in the delay or termination of the development or commercialization of
our services or that result in costly litigation or arbitration that diverts our management’s resources.
The
occurrence of any of the above risks could impair our ability to generate revenues and harm our business and financial condition.
We
may lose out to larger competitors.
The
AI technology services industry is intensely competitive. Most of our competitors have significantly greater financial, technical, marketing
and distribution resources. Our services may not be competitive with their services. If this happens, our sales and revenues will decline.
In addition, our current and potential competitors may establish cooperative relationships with larger companies, to gain access to greater
development or marketing resources. Competition may result in price reductions, reduced gross margins and loss of market share.
Risks
Relating to our Stock
Future
stock issuances would dilute stockholders’ ownership, and may reduce our share value.
If,
in the future, we issue additional shares, the future issuance of common stock or preferred stock may result in substantial dilution
in the percentage of our common stock held by our then existing shareholders. We may value any common stock issued in the future on an
arbitrary basis. Many of our Acquisitions will require the issuance of our common stock as part of the consideration provided. The issuance
of common stock for future services or acquisitions or other corporate actions may have the effect of diluting the value of the shares
held by our investors, and might have an adverse effect on any trading market for our common stock.
Trading
on the OTC Markets is volatile, sporadic and often thin, which could depress the market price of our common stock and make it difficult
for our stockholders to resell their common stock.
Our
common stock is quoted on the OTCQB tier of the OTC Markets. Trading in securities quoted on the OTC Markets is often thin and characterized
by wide fluctuations in trading prices, due to many factors, some of which may have little to do with our operations or business prospects.
This volatility could depress the market price of our common stock for reasons unrelated to operating performance. Moreover, the OTC
Markets is not a stock exchange, and trading of securities on the OTC Markets is often more sporadic than the trading of securities listed
on a stock exchange like NASDAQ or the NYSE. Our common stock has a history of thin trading. During the 52-week period ended December
31, 2023, trades were only reported on 39 trading days. These factors may result in investors having difficulty reselling any shares
of our common stock.
Our
common stock price is likely to be highly volatile because of several factors, including a limited public float.
The
market price of our common stock has been volatile in the past. For example, as of December 31, 2023, our common stock has had a 52-week
high sale price of $2.00 and a low sale price of $0.0710. The market price of our common stock is likely to be highly volatile in the
future, as well. You may not be able to resell shares of our common stock following periods of volatility because of the market’s
adverse reaction to volatility.
Other
factors that could cause such volatility may include, among other things:
|
● |
actual
or anticipated fluctuations in our operating results; |
|
|
|
|
● |
the
absence of securities analysts covering us and distributing research and recommendations about us; |
|
|
|
|
● |
we
may have a low trading volume for a number of reasons, including that a large portion of our stock is closely held; |
|
|
|
|
● |
overall
stock market fluctuations; |
|
|
|
|
● |
announcements
concerning our business or those of our competitors; |
|
|
|
|
● |
actual
or perceived limitations on our ability to raise capital when we require it, and to raise such capital on favorable terms; |
|
● |
conditions
or trends in the industry; |
|
|
|
|
● |
litigation; |
|
|
|
|
● |
changes
in market valuations of other similar companies; |
|
|
|
|
● |
future
sales of common stock; |
|
|
|
|
● |
departure
of key personnel or failure to hire key personnel; and |
|
|
|
|
● |
general
market conditions. |
Any
of these factors could have a significant and adverse impact on the market price of our common stock. In addition, the stock market in
general has at times experienced extreme volatility and rapid decline that has often been unrelated or disproportionate to the operating
performance of particular companies. These broad market fluctuations may adversely affect the trading price of our common stock, regardless
of our actual operating performance.
Our
common stock is currently, has been in the past, and may be in the future, a “penny stock” under SEC rules. It may be more
difficult to resell securities classified as “penny stock.”
Our
common stock is a “penny stock” under applicable SEC rules (generally defined as non-exchange traded stock with a per-share
price below $5.00). Unless we obtain a per-share price above $5.00, these rules impose additional sales practice requirements on broker-dealers
that recommend the purchase or sale of penny stocks to persons other than those who qualify as “established customers” or
“accredited investors.” For example, broker-dealers must determine the appropriateness for non-qualifying persons of investments
in penny stocks. Broker-dealers must also provide, prior to a transaction in a penny stock not otherwise exempt from the rules, a standardized
risk disclosure document that provides information about penny stocks and the risks in the penny stock market. The broker-dealer also
must provide the customer with current bid and offer quotations for the penny stock, disclose the compensation of the broker-dealer and
its salesperson in the transaction, furnish monthly account statements showing the market value of each penny stock held in the customer’s
account, provide a special written determination that the penny stock is a suitable investment for the purchaser, and receive the purchaser’s
written agreement to the transaction.
Legal
remedies available to an investor in “penny stocks” may include the following:
|
● |
If
a “penny stock” is sold to the investor in violation of the requirements listed above, or other federal or states securities
laws, the investor may be able to cancel the purchase and receive a refund of the investment. |
|
|
|
|
● |
If
a “penny stock” is sold to the investor in a fraudulent manner, the investor may be able to sue the persons and firms
that committed the fraud for damages. |
However,
investors who have signed arbitration agreements may have to pursue their claims through arbitration.
These
requirements may have the effect of reducing the level of trading activity, if any, in the secondary market for a security that becomes
subject to the penny stock rules. The additional burdens imposed upon broker-dealers by such requirements may discourage broker-dealers
from effecting transactions in our securities, which could severely limit the market price and liquidity of our securities. These requirements
may restrict the ability of broker-dealers to sell our common stock and may affect your ability to resell our common stock.
Many
brokerage firms will discourage or refrain from recommending investments in penny stocks. Most institutional investors will not invest
in penny stocks. In addition, many individual investors will not invest in penny stocks due, among other reasons, to the increased financial
risk generally associated with these investments.
For
these reasons, penny stocks may have a limited market and, consequently, limited liquidity. We can give no assurance that our common
stock will not remain classified as a “penny stock” in the future.
If
we fail to maintain effective internal control over financial reporting, the price of our securities may be adversely affected.
Our
internal control over financial reporting may have weaknesses and conditions that could require correction or remediation, the disclosure
of which may have an adverse impact on the price of our common stock. We are required to establish and maintain appropriate internal
control over financial reporting. Failure to establish those controls, or any failure of those controls once established, could adversely
affect our public disclosures regarding our business, prospects, financial condition or results of operations. In addition, management’s
assessment of internal control over financial reporting may identify weaknesses and conditions that need to be addressed in our internal
control over financial reporting or other matters that may raise concerns for investors. Any actual or perceived weaknesses and conditions
that need to be addressed in our internal control over financial reporting or disclosure of management’s assessment of our internal
control over financial reporting may have an adverse impact on the price of our common stock.
We
are required to comply with certain provisions of Section 404 of the Sarbanes-Oxley Act of 2002, as amended (the “Sarbanes-Oxley
Act”) and if we fail to continue to comply, our business could be harmed and the price of our securities could decline.
Rules
adopted by the SEC pursuant to Section 404 of the Sarbanes-Oxley Act require an annual assessment of internal control over financial
reporting, and for certain issuers (but not us) an attestation of this assessment by the issuer’s independent registered public
accounting firm. The standards that must be met for management to assess the internal control over financial reporting as effective are
evolving and complex, and require significant documentation, testing, and possible remediation to meet the detailed standards. We expect
to incur significant expenses and to devote resources to Section 404 compliance on an ongoing basis. It is difficult for us to predict
how long it will take or costly it will be to complete the assessment of the effectiveness of our internal control over financial reporting
for each year and to remediate any deficiencies in our internal control over financial reporting. As a result, we may not be able to
complete the assessment and remediation process on a timely basis. In the event that our Chief Executive Officer or principal financial
officer determines that our internal control over financial reporting is not effective as defined under Section 404, we cannot predict
how regulators will react or how the market prices of our securities will be affected; however, we believe that there is a risk that
investor confidence and the market value of our securities may be negatively affected.
Shares
eligible for future sale may adversely affect the market.
From
time to time, certain of our stockholders may be eligible to sell all or some of their shares of common stock by means of ordinary brokerage
transactions in the open market pursuant to Rule 144 promulgated under the Securities Act, subject to certain limitations. In general,
pursuant to Rule 144, non-affiliate stockholders may sell freely after six months, subject only to the current public information requirement.
Affiliates may sell after six months, subject to the Rule 144 volume, manner of sale (for equity securities), current public information,
and notice requirements. Given the limited trading of our common stock, resale of even a small number of shares of our common stock pursuant
to Rule 144 or an effective registration statement may adversely affect the market price of our common stock.
The
Financial Industry Regulatory Authority (“FINRA”) sales practice requirements may also limit a stockholder’s ability
to buy and sell our stock.
In
addition to the penny stock rules discussed above, FINRA rules require that in recommending an investment to a customer, a broker -dealer
must have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative, low-priced
securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer’s
financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that
there is a high probability that speculative low-priced securities will not be suitable for at least some customers. FINRA requirements
make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit the ability to buy
and sell our stock and have an adverse effect on the market value for our shares.
An
investor’s ability to trade our common stock may be limited by trading volume.
The
Company’s shares are currently quoted on the OTCQB under the symbol, “WSCO.” An active trading market for our common
stock has not developed, and may not develop, on the OTCQB. During the 52-week period ended December 31, 2023, trades were only reported
on 39 trading days. A limited trading volume may prevent our shareholders from selling shares at such times or in such amounts as they
may otherwise desire.
Our
Company has a concentration of stock ownership and control, which may have the effect of delaying, preventing, or deterring a change
of control.
Our
common stock ownership is highly concentrated. Through ownership of shares of our common stock, one shareholder, Ingenious Investment
AG, beneficially owns approximately 82% of our total outstanding shares of common stock. As a result of the concentrated ownership of
the stock, this stockholder, acting alone, will be able to control all matters requiring stockholder approval, including the election
of directors and approval of mergers and other significant corporate transactions. This concentration of ownership may have the effect
of delaying, preventing or deterring a change in control of our Company. It could also deprive our stockholders of an opportunity to
receive a premium for their shares as part of a sale of our Company and it may affect the market price of our common stock.
We
have not voluntarily implemented various corporate governance measures, in the absence of which, shareholders may have more limited protections
against interested director transactions, conflicts of interest and similar matters.
Federal
legislation, including the Sarbanes-Oxley Act, has resulted in the adoption of various corporate governance measures designed to promote
the integrity of the corporate management and the securities markets. Some of these measures have been adopted in response to legal requirements;
others have been adopted by companies in response to the requirements of national securities exchanges, such as the NYSE or NASDAQ, on
which their securities are listed. Among the corporate governance measures that are required under the rules of national securities exchanges,
are those that address the Board of Directors’ independence, audit committee oversight, and the adoption of a code of ethics. As
our securities are not listed on a national securities exchange, we are not required to adopt corporate governance measures however we
intend to adopt such measures in the future. It is possible that if we were to adopt corporate governance measures, shareholders would
benefit from somewhat greater assurances that internal corporate decisions were being made by disinterested directors and that policies
had been implemented to define responsible conduct. For example, in the absence of audit, nominating and compensation committees comprised
of at least a majority of independent directors, decisions concerning matters such as compensation packages to our senior officers and
recommendations for director nominees, may be made by a majority of directors who have an interest in the outcome of the matters being
decided. Prospective investors should bear in mind our current lack of corporate governance measures in formulating their investment
decisions.
Because
we will not pay dividends in the foreseeable future, stockholders will only benefit from owning common stock if it appreciates.
We
have never paid dividends on our common stock and we do not intend to do so in the foreseeable future. We intend to retain any future
earnings to finance our growth. Accordingly, any potential investor who anticipates the need for current dividends from his investment
should not purchase our common stock.
ITEM
1B. UNRESOLVED STAFF COMMENTS
Not
applicable.
ITEM
1C. Cybersecurity
We
operate in the artificial intelligence sector, which is subject to various cybersecurity risks that could adversely affect our business,
financial condition, and results of operations, including intellectual property theft; fraud; extortion; harm to employees or customers;
violation of privacy laws and other litigation and legal risk; and reputational risk. We recognize the critical importance of developing,
implementing, and maintaining robust cybersecurity measures to safeguard our information systems and protect the confidentiality, integrity,
and availability of our data. We currently have security measures in place to protect our clients’ information and prevent data
loss and other security breaches, including a cybersecurity risk assessment program. Both management and the Board of Directors are actively
involved in the continuous assessment of risks from cybersecurity threats, including prevention, mitigation, detection, and remediation
of cybersecurity incidents.
Our
CEO is responsible for day-to-day assessment and management of risks from cybersecurity threats, including the prevention, mitigation,
detection, and remediation of cybersecurity incidents.
We
undertake activities to prevent, detect, and minimize the effects of cybersecurity incidents including an annual risk review. We also
have policies and procedures to oversee and identify the risks from cybersecurity threats associated with our use of third-party service
providers.
To
date, no cybersecurity incident (or aggregation of incidents) or cybersecurity threat has materially affected our results of operations
or financial condition. However, an actual or perceived breach of our security could damage our reputation and prevent us from attracting
potential Acquisitions or subject us to third-party lawsuits, regulatory fines or other actions or liabilities, any of which could adversely
affect our business, operating results or financial condition.
ITEM
2. PROPERTIES
The
Company leases on a month to month basis virtual office space at 110 Front Street – Suite 300, Jupiter, FL 33477. Monthly rent
is $149.
ITEM
3. LEGAL PROCEEDINGS
From
time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However,
litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may
harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have, individually or in the
aggregate, a material adverse effect on our business, financial condition or operating results.
ITEM
4. MINE SAFETY DISCLOSURES
Not
applicable.
PART
II
ITEM
5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES
Market
Information
Our
common stock is quoted on the OTCQB market tier of the OTC Markets Group under the symbol “WSCO.” Securities quoted on the
OTCQB trade via a dealer network, as opposed to trading on a centralized stock exchange, such as the NYSE. In order to have securities
quoted on the OTCQB, a company must be current in its financial reporting, but it is not subject to any minimum financial requirements
and listing standards, as is the case with national securities exchanges. Trading in OTCQB stocks can be volatile, sporadic and risky,
as thinly traded stocks tend to move more rapidly in price than more liquid securities. Such trading may also depress the market price
of our common stock and make it difficult for our stockholders to resell their common stock.
The
following table sets forth, as reported by the OTCQB, the per share high and low bid quotations for our common stock for each of the
periods indicated. These quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily
represent actual transactions. The data in the table below presents historical information only and is not intended to predict future
sale prices of our common stock. Trading in securities, such as our common stock, on the OTC Markets may be volatile and thin and characterized
by wide fluctuations in trading prices. See “Risk Factors—Trading on the OTC Markets is volatile, sporadic and often thin,
which could depress the market price of our common stock and make it difficult for our security holders to resell their common stock.”
| |
High | | |
Low | |
Fiscal Year Ended December 31, 2022 | |
| | | |
| | |
Quarter Ended March 31, 2022 | |
$ | 0.0611 | | |
$ | 0.0611 | |
Quarter Ended June 30, 2022 | |
$ | 0.0611 | | |
$ | 0.0611 | |
Quarter Ended September 30, 2022 | |
$ | 0.2800 | | |
$ | 0.0611 | |
Quarter Ended December 31, 2022 | |
$ | 0.0820 | | |
$ | 0.0710 | |
| |
| | | |
| | |
Fiscal Year Ended December 31, 2023 | |
| | | |
| | |
Quarter Ended March 31, 2023 | |
$ | 0.0820 | | |
$ | 0.0820 | |
Quarter Ended June 30, 2023 | |
$ | 0.0850 | | |
$ | 0.0820 | |
Quarter Ended September 30, 2023 | |
$ | 0.0510 | | |
$ | 0.0510 | |
Quarter Ended December 31, 2023 | |
$ | 2.0000 | | |
$ | 0.2386 | |
As
of December 31, 2023, the Company had 28,578,006 shares of Class A common stock issued, par value $0.001, held by approximately 100 shareholders
of record and not issued any Class B stock
Dividend
Policy
We
have not paid any cash dividends on our common stock and do not plan to pay any such dividends in the foreseeable future. Our Board of
Directors will determine our future dividend policy on the basis of many factors, including results of operations, capital requirements,
and general business conditions.
Recent
Sales of Unregistered Securities; Use of Proceeds from Registered Securities
There
were no sales of unregistered securities during the fiscal year ended December 31 , 2023.
ITEM
6. [RESERVED]
ITEM
7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
The
following discussion of our financial condition and results of operations should be read in conjunction with the consolidated financial
statements and the notes to those financial statements that are included elsewhere in this annual report on Form 10-K.
FORWARD-LOOKING
STATEMENTS
There
are statements in this annual report on Form 10-K that are not historical facts. These “forward-looking statements” can be
identified by use of terminology such as “believe”, “hope”, “may”, “anticipate”, “should”,
“intend”, “plan”, “will”, “expect”, “estimate”, “project”, “positioned”,
“strategy”, and similar expressions. You should be aware that these forward-looking statements are subject to risks and uncertainties
that are beyond our control. For a discussion of these risks, you should read this entire annual report on Form 10-K document carefully.
Although management believes that the assumptions underlying the forward-looking statements are reasonable, they do not guarantee our
future performance, and actual results could differ from those contemplated by these forward-looking statements. The assumptions used
for the purposes for the forward-looking statements specified in the following information represent estimates of future events and are
subject to uncertainty as to possible changes in the economy, legislative changes, changes in the industry, technological developments
and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing
and selecting assumptions from and among reasonable alternatives require the exercise of judgment. To the extent that the assumed events
do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on
the achievability of those forward-looking statements. In the light of these risks and uncertainties, there can be no assurance that
the results and events contemplated by the forward-looking statements contained in this annual report on Form 10-K will in fact transpire.
You are cautioned not to place reliance on these forward-looking statements, which speak only as of their dates. We do not undertake
any obligation to update or revise any forward-looking statements.
OVERVIEW
Global
AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name
to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company
changed its name to Wall Street Media Co, Inc. and in October 2023 the Company changed its name to Global AI, Inc.
The
Company expects to acquire, integrate and develop artificial intelligence (“AI”)-based technology companies and assets (the
“Acquisitions”). The Company intends to focus its Acquisitions on machine and deep learning, generative AI, computer vision,
natural language processing, and other AI technologies. The Company focuses on Acquisitions that are scalable and have revenue models
that provide for tangible growth. Once acquired, the Company plans to integrate and further develop the companies and assets acquired
in the Acquisitions to increase their existing customer base and further develop their existing products and services. The Company also
plans to “cross-pollinate” knowledge and strategies derived from each of its Acquisitions with other Acquisitions for the
benefit of the Company’s network as a whole. In addition, the Company plans to centralize back office administrative functions
and take advantage of cost and revenue synergies across the Acquisitions’ platforms.
On
September 12, 2023, Ingenious Investment AG purchased, from their own funds, from existing shareholders of the Company, in a series of
private transactions, a total of 24,944,466 shares of common stock, $0.001 per share of Global AI, Inc., representing 92.7% of the outstanding
shares of the Company’s common stock at such time (the “Ingenious Acquisition”).
Recent
Events
Forward
Stock Split
On
January 29, 2024, the Company filed a Certificate of Amendment of the Amended and Restated Certificate of Incorporation with the Secretary
of State of Nevada to effect a 4-for-1 forward stock split of the shares of the Company’s Class A common stock, par value $0.001
per share (the “Class A Common Stock”), and Class B common stock, par value $0.001 per share (the “Class B Common Stock”),
either issued and outstanding or held by the Company as treasury stock. Holders of capital stock of the Company representing a majority
of the voting power of all the then-outstanding shares of capital stock of the Company approved a resolution to affect the Forward Stock
Split.
The
Forward Stock Split increased the number of shares of Class A Common Stock outstanding from 28,578,006 shares to approximately 114,312,024
shares, subject to adjustment for the rounding up of fractional shares. The Forward Stock Split increased the number of shares of Class
B Common Stock outstanding from 10,000,000 shares to approximately 40,000,000 shares, subject to adjustment for the rounding up of fractional
shares. The total number of Class A Common Stock and Class B Common Stock combined after the Forward Stock Split was 154,312,024.
CRITICAL
ACCOUNTING POLICIES
In
response to the Securities and Exchange Commission’s (the “SEC”) financial reporting release, FR-60, Cautionary Advice
Regarding Disclosure About Critical Accounting Policies, the Company has selected its more subjective accounting estimation processes
for purposes of explaining the methodology used in calculating the estimate, in addition to the inherent uncertainties pertaining to
the estimate and the possible effects on the Company’s financial condition. These accounting estimates are discussed below. These
estimates involve certain assumptions that if incorrect could create a material adverse impact on the Company’s results of operations
and financial condition
Revenue
Recognition
The
Company recognized revenue using the five-step revenue recognition model as prescribed by ASC 606, “Revenue from Contracts with
Customers”. The underlying principle of new standard is that a business or other organization will recognize revenue to depict
the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods
or services. The Company adopted the standard using the modified retrospective method and the adoption did not have a material impact
on its financial statements.
RESULTS
OF OPERATIONS
The
Company’s results of operations for the three months ended December 31, 2023 and years ended September 30, 2023 and 2022 were generated
from our legacy consulting services business. Our current focus on acquiring and developing AI-technology companies and assets are therefore
not reflected in these results of operations.
FOR
THE YEAR ENDED SEPTEMBER 30, 2023 COMPARED TO THE YEAR ENDED SEPTEMBER 30, 2022
Revenue:
The Company’s revenues decreased approximately 18% from $60,000 during the year ended September 30, 2022 to $49,000 for the
year ended September 30, 2023 due to a decrease in consulting services provided. All revenues generated during the years ended September
30, 2023 and 2022 are with related parties.
Operating
Expenses: The Company’s operating expenses increased approximately 192% from $55,504 during the year ended September 30, 2022
to $162,253 for the year ended September 30, 2023. The primary reason for this was due to the increase in professional fees.
Interest
Expense: The Company’s interest expense decreased approximately 24% from $3,738 during the year ended September 30, 2022 as
compared to $2,855 for the year ended September 30, 2023 due to the decrease in notes payable during the year.
Income
from Operations: The Company’s income from operations decreased approximately 262% from $4,496 for the year ended September
30, 2022 as compared to loss from operations of $113,253 for the year ended September 30, 2023. The primary reason for this was due to
the increase in professional fees expense.
FOR
THE THREE MONTHS ENDED DECEMBER 31, 2023 COMPARED TO THE THREE MONTHS ENDED DECEMBER 31, 2022
Revenue:
The Company’s revenues decreased approximately 100% from $15,000 during the three months ended December 31, 2022 to $0 for
the three months ended December 31, 2023 due to a decrease in consulting services provided.
Operating
Expenses: The Company’s operating expenses increased approximately 301% from $16,8483 during the three months ended December
31, 2022 to $524,147 for the three months ended December 31, 2023. The primary reason for this was due to the increase in professional
fees.
Interest
Expense: The Company’s interest expense decreased approximately 100% from $962 during the three months ended December 31, 2022
as compared to $0 for the three months ended December 31, 2023 due to the decrease in notes payable during the year.
Income
from Operations: The Company’s loss from operations increased approximately 283% from $1,848 for the three months ended December
31, 2022 as compared to loss from operations of $524,147 for the three months ended December 31, 2023. The primary reason for this was
due to the increase in professional fees expense.
LIQUIDITY
AND CAPITAL RESOURCES
Net
cash provided by operating activities was $183,964 for the year ended September 30, 2022 as compared to net cash used in operating activities
of $5,810 for the year ended September 30, 2023, due to the additional paid in capital issued for the year ended September 30, 2023.
The
working capital deficit was $52,130 for the three months ended December 31, 2023 as compared to a working capital deficit of $27,983
for the year ended September 30, 2023.
As
of December 31, 2023, the Company had $183,964 in cash. The Company plans to fund ongoing operations by continuing to pursue contracts
to provide AI consulting services in efforts to generate additional revenue. In addition, the Company is actively seeking investor funding.
RELATED
PERSON TRANSACTIONS
For
information on related party transactions and their financial impact, see Note 3 to the financial statements.
RECENTLY
ISSUED ACCOUNTING PRONOUNCEMENTS
In
August, 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and other options” which simplifies the accounting
for convertible debt instruments and convertible preferred stock. The ASU is effective for public companies for fiscal years beginning
after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. This ASU is not expected to
have a material impact on the financial statements and disclosures of the Company since it does not have any debt that meets the criteria.
OFF-BALANCE
SHEET ARRANGEMENTS
We
do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial
condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources,
that is material to investors.
ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Not
applicable for smaller reporting companies.
ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
INDEX
TO FINANCIAL STATEMENTS
[REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Board of Directors and
Stockholders of Global AI, Inc. (formerly Wall Street Media Co., Inc.)
Opinion
on the Financial Statements
We
have audited the accompanying balance sheets of Global AI, Inc. (the Company) as of December 31, 2023, September 30, 2023 and 2022, and
the related statements of operations, changes in stockholders’ deficit, and cash flows for each of the years in the two-year period
ended September 30, 2023 and the three-month period ended December 31, 2023, and the related notes (collectively referred to as the financial
statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of December 31, 2023, September 30, 2023 and 2022, and the results of its operations and its cash flows for each of the years in the
two-year period ended September 30, 2023 and the three-month period ended December 31, 2023, in conformity with accounting principles
generally accepted in the United States of America.
Going
Concern
The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
2 to the financial statements, the Company has incurred operating losses, has incurred negative cash flows from operations and has an
accumulated deficit and negative working capital. These and other factors raise substantial doubt about the Company’s ability to
continue as a going concern. Management’s plan regarding these matters is also described in Note 2 to the financial statements.
The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis
for Opinion
These
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.
Critical
Audit Matters
The
critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated
or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate. We determined
that there were no critical audit matters.
/s/
Hudgens CPA, PLLC
www.hudgenscpas.com
We
have served as the Company’s auditor since 2023.
Firm
ID: 6849
Houston,
Texas
March
28, 2024
GLOBAL
AI, INC. (formerly Wall Street Media Co, Inc.)
Balance
Sheets
| |
December 31, 2023 | | |
September 30, 2023 | | |
September
30, 2022 | |
| |
| | |
| | |
| |
ASSETS | |
| | | |
| | | |
| | |
Current Assets | |
| | | |
| | | |
| | |
Cash | |
$ | 183,964 | | |
$ | 2 | | |
$ | 5,812 | |
Accounts receivable – related party | |
| - | | |
| - | | |
| 5,000 | |
Prepaid Expenses | |
| 1,095 | | |
| 1,095 | | |
| 5,080 | |
| |
| | | |
| | | |
| | |
Total Current Assets | |
| 185,059 | | |
| 1,097 | | |
| 15,892 | |
| |
| | | |
| | | |
| | |
Deposits | |
| - | | |
| - | | |
| 578 | |
Total Assets | |
$ | 185,059 | | |
$ | 1,097 | | |
$ | 16,470 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
Current Liabilities | |
| | | |
| | | |
| | |
Accounts Payable | |
$ | 232,089 | | |
$ | 29,080 | | |
$ | - | |
Accrued Interest Payable- related party | |
| - | | |
| - | | |
| 8,510 | |
Note payable- related party | |
| - | | |
| - | | |
| 94,120 | |
Payroll Taxes Payable | |
| 5,100 | | |
| - | | |
| - | |
Total Current Liabilities | |
| 237,189 | | |
| 29,080 | | |
| 102,630 | |
| |
| | | |
| | | |
| | |
Total Liabilities | |
| 237,189 | | |
| 29,080 | | |
| 102,630 | |
| |
| | | |
| | | |
| | |
Commitments and Contingencies (Note 6) | |
| - | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | |
Stockholders’ Deficit | |
| | | |
| | | |
| | |
Preferred stock, $0.001 par value; 5,000,000 shares authorized; none issued or outstanding | |
| - | | |
| - | | |
| - | |
Common stock, $0.001
par value; 250,000,000 shares authorized;
154,348,024, 114,348,024 and 107,688,024 issued
and outstanding at December 31, 2023, September 30,2023 and September
30, 2022, respectively | |
| 154,348 | | |
| 114,348 | | |
| 107,688,024 | |
Additional paid-in capital | |
| 1,844,915 | | |
| 1,384,915 | | |
| 1,217,290 | |
Accumulated deficit | |
| (2,051,393 | ) | |
| (1,527,246 | ) | |
| (1,411,138 | ) |
Total Stockholders’ Deficit | |
| (52,130 | ) | |
| (27,983 | ) | |
| (86,160 | ) |
| |
| | | |
| | | |
| | |
Total Liabilities and Stockholders’ Deficit | |
$ | 185,059 | | |
$ | 1,097 | | |
$ | 16,470 | |
The
accompanying notes are an integral part of these financial statements.
GLOBAL
AI, INC. (formerly Wall Street Media Co, Inc.)
Statements of Operations
| |
For the three months ended December 31, 2023 | | |
For the three months ended December 31, 2022 | | |
For the year ended September 30, 2023 | | |
For the year ended September 30, 2022 | |
| |
| | |
| | |
| | |
| |
Revenues: | |
| | | |
| | | |
| | | |
| | |
Consulting fees from related party | |
$ | - | | |
$ | 15,000 | | |
$ | 49,000 | | |
$ | 60,000 | |
Total Revenues | |
| - | | |
| 15,000 | | |
| 49,000 | | |
| 60,000 | |
| |
| | | |
| | | |
| | | |
| | |
Operating Expenses: | |
| | | |
| | | |
| | | |
| | |
Bad debt recovery – related party | |
| - | | |
| - | | |
| - | | |
| (10,000 | ) |
General and administrative | |
| 131,410 | | |
| 4,913 | | |
| 18,770 | | |
| 19,302 | |
Professional fees | |
| 392,078 | | |
| 11,935 | | |
| 141,803 | | |
| 44,510 | |
Rent | |
| 661 | | |
| | | |
| 1,680 | | |
| 1,692 | |
Total Operating Expenses | |
| 524,147 | | |
| 16,848 | | |
| 162,253 | | |
| 55,504 | |
| |
| | | |
| | | |
| | | |
| | |
Income (Loss) From Operations | |
| (524,147 | ) | |
| (1,848 | ) | |
| (113,253 | ) | |
| 4,496 | |
| |
| | | |
| | | |
| | | |
| | |
Other Expense | |
| | | |
| | | |
| | | |
| | |
Interest expense | |
| - | | |
| (962 | ) | |
| (2,855 | ) | |
| (3,738 | ) |
Total Other Expense | |
| - | | |
| (962 | ) | |
| (2,855 | ) | |
| (3,738 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net income (loss | |
$ | (524,147 | ) | |
| (2,810 | ) | |
$ | (116,108 | ) | |
$ | 758 | |
Net income (loss) per share - basic and diluted | |
$ | (0.00 | ) | |
| (0.00 | ) | |
$ | (0.00 | ) | |
$ | 0.00 | |
Weighted average number of common shares - Basic and Diluted | |
| 136,545,826 | | |
| 107,688,024 | | |
| 108,017,365 | | |
| 107,688,024 | |
The
accompanying notes are an integral part of these financial statements.
GLOBAL
AI, INC. (formerly Wall Street Media Co, Inc.)
Statements
of Changes in Stockholders’ Deficit
For
the Three months ended December 31, 2023 and the Years ended September 30, 2023 and 2022
| |
Shares Issued | | |
Amount | | |
Paid-in Capital | | |
Stock Payable | | |
Accumulated Deficit | | |
Stockholders’ Deficit | |
| |
Common Stock | | |
Additional | | |
| | |
| | |
Total | |
| |
Shares Issued | | |
Amount | | |
Paid-in Capital | | |
Stock Payable | | |
Accumulated Deficit | | |
Stockholders’ Deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Balance at September 30, 2021 | |
| 107,688,024 | | |
$ | 107,688 | | |
$ | 1,217,290 | | |
| - | | |
$ | (1,411,896 | ) | |
$ | (86,918 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| 758 | | |
| 758 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at September 30, 2022 | |
| 107,688,024 | | |
| 107,688 | | |
| 1,217,290 | | |
| - | | |
| (1,411,138 | ) | |
| (86,160 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock issued for services | |
| 3,200,000 | | |
| 3,200 | | |
| 65,600 | | |
| - | | |
| - | | |
| 68,800 | |
Issuance of common stock for conversion of debt – related party | |
| 3,460,000 | | |
| 3,460 | | |
| 102,025 | | |
| - | | |
| - | | |
| 105,485 | |
Net (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| (116,108 | ) | |
| (116,108 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at September 30, 2023 | |
| 114,348,024 | | |
$ | 114,348 | | |
$ | 1,384,915 | | |
| - | | |
$ | (1,527,246 | ) | |
$ | (27,983 | ) |
Balance | |
| 114,348,024 | | |
$ | 114,348 | | |
$ | 1,384,915 | | |
| - | | |
$ | (1,527,246 | ) | |
$ | (27,983 | ) |
Class B common shares issued for cash | |
| 40,000,000 | | |
| 40,000 | | |
| 460,000 | | |
| 500,000 | | |
| - | | |
| 460,000 | |
Net (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| (524,147 | ) | |
| (524,147 | ) |
Net income (loss) | |
| - | | |
| - | | |
| - | | |
| - | | |
| (524,147 | ) | |
| (524,147 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance at December 31, 2023 | |
| 154,348,024 | | |
| 154,348 | | |
$ | 1,844,915 | | |
$ | 500,000 | | |
$ | (2,051,393 | ) | |
$ | (52,130 | ) |
Balance | |
| 154,348,024 | | |
| 154,348 | | |
$ | 1,844,915 | | |
$ | 500,000 | | |
$ | (2,051,393 | ) | |
$ | (52,130 | ) |
The
accompanying notes are an integral part of these financial statements.
GLOBAL
AI, INC. (formerly Wall Street Media Co, Inc.)
Statements
of Cash Flows
| |
For the three months ended | | |
For the Three Months Ended | | |
For the year ended | | |
For the year ended | |
| |
December 31, 2023 | | |
December 31, 2022 | | |
September 30, 2023 | | |
September 30, 2022 | |
Cash flows provided by (used in) Operating Activities: | |
| | | |
| | | |
| | | |
| | |
Net income (loss) | |
$ | (524,147 | ) | |
$ | (2,810 | ) | |
$ | (116,108 | ) | |
$ | 758 | |
Stock-based compensation | |
| - | | |
| | | |
| 68,800 | | |
| - | |
Changes in operating assets and liabilities: | |
| | | |
| | | |
| | | |
| | |
Accounts receivable-related party | |
| - | | |
| - | | |
| 5,000 | | |
| - | |
Prepaid expenses | |
| - | | |
| 3,810 | | |
| 3,985 | | |
| (80 | ) |
Accounts payable | |
| 203,011 | | |
| 1,300 | | |
| 29,080 | | |
| 1,358 | |
Accrued interest payable-related party | |
| - | | |
| 962 | | |
| 2,855 | | |
| - | |
Payroll taxes payable | |
| 5,100 | | |
| | | |
| | | |
| | |
Deposits | |
| - | | |
| | | |
| 578 | | |
| - | |
Net cash provided by (used in) operating activities | |
| (316,036 | ) | |
| 3,262 | | |
| (5,810 | ) | |
| 2,036 | |
Cash flows provided by Investing Activities: | |
| | | |
| | | |
| | | |
| | |
Net cash provided by investing activities | |
| - | | |
| - | | |
| - | | |
| - | |
Cash flows provided by Financing Activities: | |
| | | |
| | | |
| | | |
| | |
Cash received for stock payable | |
| 500,000 | | |
| - | | |
| - | | |
| - | |
Proceeds from issuance of notes payable-related party | |
| - | | |
| - | | |
| - | | |
| 2,620 | |
Net cash provided by (used in) financing activities | |
| 500,000 | | |
| - | | |
| - | | |
| 2,620 | |
| |
| | | |
| | | |
| | | |
| | |
Increase (decrease) in cash during the year | |
| 183,964 | | |
| 3,262 | | |
| (5,810 | ) | |
| 4,656 | |
| |
| | | |
| | | |
| | | |
| | |
Cash, beginning of year | |
| 2 | | |
| 5,812 | | |
| 5,812 | | |
| 1,156 | |
| |
| | | |
| | | |
| | | |
| | |
Cash, end of year | |
$ | 183,966 | | |
$ | 9,074 | | |
$ | 2 | | |
$ | 5,812 | |
| |
| | | |
| | | |
| | | |
| | |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION | |
| | | |
| | | |
| | | |
| | |
Interest paid in cash | |
$ | - | | |
$ | -
| | |
$ | 8,510 | | |
$ | 2,380 | |
Taxes paid in cash | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
Noncash Investing and Financing Activities | |
| | | |
$ | | | |
| | | |
| | |
Shares issued for conversion of debt – related party | |
$ | - | | |
$ | - | | |
$ | 105,485 | | |
$ | - | |
The
accompanying notes are an integral part of these financial statements.
Global
AI, Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
Note
1 - Nature of Operations and Summary of Significant Accounting Policies
Nature
of Operations
Global
AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name
to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company
changed its name to Wall Street Media Co, Inc. and in October 2023 the Company changed its name to Global AI, Inc.
The
Company expects to acquire, integrate and develop artificial intelligence (“AI”)-based technology companies and assets (the
“Acquisitions”). The Company intends to focus its Acquisitions on machine and deep learning, generative AI, computer vision,
natural language processing, and other AI technologies. The Company focuses on Acquisitions that are scalable and have revenue models
that provide for tangible growth. Once acquired, the Company plans to integrate and further develop the companies and assets acquired
in the Acquisitions to increase their existing customer base and further develop their existing products and services. The Company also
plans to “cross-pollinate” knowledge and strategies derived from each of its Acquisitions with other Acquisitions for the
benefit of the Company’s network as a whole. In addition, the Company plans to centralize back office administrative functions
and take advantage of cost and revenue synergies across the Acquisitions’ platforms.
On
September 12, 2023, Ingenious Investment AG purchased, from their own funds, from existing shareholders of the Company, in a series of
private transactions, a total of 24,944,466 shares of common stock, $0.001 per share of Global AI, Inc., representing 92.7% of the outstanding
shares of the Company’s common stock at such time (the “Ingenious Acquisition”).
Use
of Estimates
The
financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”).
These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates,
judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments
and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of
the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial
statements would be affected to the extent there are material differences between these estimates and actual results. In many cases,
the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment
in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce
a materially different result. Significant estimates include the valuation allowance on deferred tax assets.
Revenue
Recognition
The
Company recognizes revenue using the five-step revenue recognition model as prescribed by ASC 606, “Revenue from Contracts with
Customers”. The underlying principle of ASC 606 is that a business or other organization will recognize revenue to depict the transfer
of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services.
Global
AI Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
The
Company previously provided consulting services to an entity wholly owned by the Company’s previous majority stockholder and the
related entity’s clients which represented the Company’s only revenue source. The Company recognized revenue when the was
(i.e. consulting services) with the customer was satisfied and when the service was provided. Revenue was measured as the amount of consideration
the Company expected to receive in exchange for providing the service.
Income
Taxes
The
Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires,
among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the
recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying
amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which
management believes it is more likely than not that the net deferred asset will not be realized.
In
accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during
which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated
with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax
benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities
upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company
has not recorded a liability for unrecognized tax benefits. As of December 31, 2023, tax years 2022, 2021 and 2020 remain open for Internal
Revenue Service audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.
Basic
and Diluted Net Loss per Common Share
Basic
net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.
Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for
the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental
common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially
dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities
outstanding as of December 31, 2023 and 2022.
Global
AI, Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
Recent
Accounting Pronouncements
In
August 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and other options” which simplifies the accounting for
convertible debt instruments and convertible preferred stock. The ASU is effective for public companies for fiscal years beginning after
December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. This ASU is not expected to have
a material impact on the financial statements and disclosures of the Company since it does not have any debt with conversion options
that meets the criteria.
Note
2 - Going Concern
As
reflected in the accompanying financial statements for the years ended September 30, 2023 and 2022, the Company reported a net loss of
$116,108 and a net income of $758, respectively, net cash used in operating activities of $5,810 in 2023, and provided by operating activities
was $2,036 in 2022. In addition, the Company has a working capital deficit of $27,983 and an accumulated deficit of $1,527,246 at September
30, 2023. For the three months ended December 31, 2023 and 2022, the Company reported a net loss of $524,147 and a net loss of $2,810,
respectively, net cash provided by operating activities of $316,036 for the three months ended December 31, 2023, and provided by operating
activities was $3,262 for the three months ended December 31, 2022. In addition, the Company has a working capital deficit of $27,983
and an accumulated deficit of $1,527,246 at September 30, 2023. The Company had a working capital deficit of $52,130 and an accumulated
deficit of $2,051,393 for the three months ended December 31, 2023. These matters raise substantial doubt about the Company’s ability
to continue as a going concern for a period of one year from the date of this report. The financial statements do not include any adjustments
relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be
unable to implement its business plan and continue as a going concern. In addition, the Company is actively seeking investor funding.
Note
3 – Related Party Transactions
$49,000,
or 100% of the Company’s revenue during the year ended December 31, 2023, are derived from Landmark-Pegasus, Inc. (“Landmark-Pegasus”)
and Skybunker Inc. (“Skybunker”), related parties, or direct clients of Landmark-Pegasus. Landmark-Pegasus and Skybunker
are both wholly owned by John Moroney, who beneficially owned approximately 59.8% of the Company’s common stock prior to the Ingenious
Acquisition. Mr. Moroney still acts as Landmark-Pegasus’ President and is Landmark-Pegasus’ sole director. There was no revenue
for the three months ended December 31, 2023.
The
Company had a note payable with Landmark-Pegasus, a related party company, that accrued interest at an annual rate of 4% and was payable
on demand. On September 12, 2023, the Company issued 856,000 shares of common stock in conversion of the full balance of the note and
accrued interest as of that date. The Company evaluated the distinguishment of the note and the fair value of the shares issued for recognition
of any gain or loss on the conversion. The total principle and accrued interest of the note on the date of conversion was $105,485 and
the fair value of the shares based on the closing stock price on the date of conversion was $73,616. Due to the related party nature
of the note, the gain on conversion of $31,869 was recorded in additional paid in capital. The balance on the note is $0 at December
31, 2023.
Jeffrey
A. Lubchansky, the Company’s former Chairman of the Board, President, Chief Executive Officer and principal financial officer,
received $19,000 during the year ended December 31, 2023 as compensation for his services as an executive officer. His compensation was
$1,500 per month plus out-of-pocket expenses. This amount is included in Professional fees on the Statements of Operations.
Note
4 – Stockholders’ Deficit
The
Company has 250,000,000 common stock authorized and has 154,348,024 shares issued and outstanding at December 31, 2023
The
Company issued 800,000 shares to consultants during the year ended September 30, 2023. The shares were valued at the closing stock price
on the date of grant for a total value of $68,800.
The
Company issued 856,000 shares in conversion of a related party note payable during the year ended September 30, 2023. The shares were
valued at $73,616 based on the closing stock price on date of conversion. Due to the related party nature of the transaction, the gain
of $31,869 was recorded in additional paid in capital for a total of $105,485.
In November 2023, the Company entered into subscription agreements with investors to issue 10,000,000 shares of
common stock at $0.10 per share. The Company received $500,000 in proceeds from the issuance and has placed an allowance on the remaining subscription funds receivable
of $500,000.
On January 29, 2024, the Company executed a 4-for-1 forward stock split. As
a result of the forward stock split, every one share of issued and outstanding common stock will be automatically split into four issued
and outstanding shares of common stock, without any change in the par value per share. No fractional shares will be issued as a result
of the Forward Stock Split. These financial statements have been retrospectively adjusted because of the stock split.
Global
AI, Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
Note
5 – Income Taxes
There
was no income tax expense in fiscal 2023 and 2022 due to the Company’s net taxable losses.
The
reconciliation of income tax expense (benefit) for the years ended September 30, 2023 and 2022 computed at the United States federal
tax rate of 21% to income tax expense (benefit) is as follows
Schedule of Reconciliation of Income Tax Expense (Benefit)
| |
2023 | | |
2022 | |
Tax expense at the United States statutory rate | |
$ | - | | |
$ | 160 | |
State income tax, net of federal | |
| - | | |
| 28 | |
Change in valuation allowance | |
| - | | |
| (188 | ) |
Income tax expense (benefits) | |
$ | - | | |
$ | - | |
| |
| 2023 | | |
| 2022 | |
Tax expense at the United States statutory rate | |
| 21.00 | % | |
| 21.00 | % |
State income tax, net of federal | |
| 4.74 | % | |
| 4.74 | % |
Change in valuation allowance | |
| (25.74 | )% | |
| (25.74 | )% |
Income tax expense (benefits) | |
| - | | |
| - | |
The
tax effect of temporary differences that give rise to the deferred tax assets is as follows:
Schedule of Deferred Tax Assets
| |
2023 | | |
2022 | |
Net operating loss carryforward | |
$ | 36,361 | | |
$ | 36,361 | |
Valuation allowance | |
| (36,361 | ) | |
| (36,361 | ) |
Net deferred tax assets | |
$ | - | | |
$ | - | |
Deferred
income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial
reporting purposes and the amounts used for income tax purposes. At September 30, 2023, the Company has net operating losses (“NOL”)
of approximately $637,000. Under IRS Code Section 382, the annual allowable NOL deduction will be limited to $31,000 per year for years
2011-2015 due to a change in control that occurred in 2015. Therefore, the Company’s NOLs available after Section 382 limitations
is approximately $147,000.
A
valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized.
Accordingly, a valuation allowance was established at September 30, 2023 and 2022 for the full amount of our deferred tax assets due
to the uncertainty of realization. Management believes that based upon its projection of future taxable operating income for the foreseeable
future, it is more likely than not that the Company will not be able to realize the benefit of the deferred tax assets at September 30,
2023 and 2022.
Note
6 – Commitments and Contingencies
From
time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As
of December 31, 2023 and 2022, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect
on our results of operations.
Note
7 – Concentrations
During
the fiscal years ended December 31, 2023 and 2022, 100% of the Company’s revenue was derived from Landmark-Pegasus. Landmark-Pegasus
is wholly owned by John Moroney, who beneficially owned approximately 59.8% of the Company’s common stock prior to the Ingenious
Acquisition. Mr. Moroney still acts as Landmark-Pegasus’ President and is Landmark-Pegasus’ sole director.
Note 8 – Subsequent Events
Management has evaluated all activity of the Company through March 28, 2024, the issuance date of these financial
statements and determined that there were no events that would require adjustments or additional disclosure.
ITEM
9. CHANGES AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE
None.
ITEM
9A. CONTROLS AND PROCEDURES
Evaluation
of Disclosure Controls and Procedures
We
carried out an evaluation required by Rule 13a-15(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”),
under the supervision and with the participation of our management, including our Chief Executive Officer and principal financial officer,
of the effectiveness of the design and operation of our disclosure controls and procedures, as such term is defined in Exchange Act Rule
13a–15(e). Disclosure controls and procedures are designed with the objective of ensuring that (i) information required to be disclosed
in an issuer’s reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified
in the SEC rules and forms and (ii) information is accumulated and communicated to management, including our Chief Executive Officer
and principal financial officer, as appropriate to allow timely decisions regarding required disclosures.
The
evaluation of our disclosure controls and procedures included a review of our objectives and processes and effect on the information
generated for use in this report. This type of evaluation is done quarterly so that the conclusions concerning the effectiveness of these
controls can be reported in our periodic reports filed with the SEC. We intend to maintain these controls as processes that may be appropriately
modified as circumstances warrant.
Based
on their evaluation, our Chief Executive Officer and principal financial officer has concluded that our disclosure controls and procedures
are not effective in timely alerting our Chief Executive Officer and principal financial officer to material information which is required
to be included in our periodic reports filed with the SEC as of the end of the period covering this annual report on Form 10-K.
Management’s
Annual Report on Internal Control Over Financial Reporting
Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined
in Exchange Act Rule 13a-15(f). Under the supervision and with the participation of our management, including our Chief Executive Officer
and principal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as
of December 31, 2023, based on the criteria set forth in Internal Control - Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (2013). Based on this evaluation, our management concluded that our internal control over financial
reporting was not effective as of December 31, 2023.
A
control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of
the control system are met. Management necessarily applied its judgment in assessing the benefits of controls relative to their costs.
Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control
issues and instances of fraud, if any, within the Company have been detected. The design of any system of controls is based in part upon
certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its
stated goals under all potential future conditions, regardless of how remote. Because of the inherent limitations in a control system,
misstatements due to error or fraud may occur and may not be detected.
This
annual report on Form 10-K does not include an attestation report of our independent registered public accounting firm regarding the
Company’s internal control over financial reporting. We were not required to have, nor have we engaged our independent registered
public accounting firm to perform, an audit on our internal control over financial reporting pursuant to the rules of the SEC that permit
us to provide only management’s report in this annual report on Form 10-K.
Changes
in Internal Control Over Financial Reporting
During
our most recent fiscal year, there has not been any change in our internal control over financial reporting as such term is defined in
Exchange Act Rule 13a-15(f) that has materially affected, or is reasonably likely to affect, our internal control over financial reporting.
ITEM
9B. OTHER INFORMATION
None.
ITEM
9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
Not
applicable.
PART
III
ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
The
following table sets forth the name, position and age of our sole director and executive officer as of the date of this annual report
on Form 10-K. Our directors are elected by our stockholders at each annual meeting and serve until their successors are elected and qualified.
Officers are elected by our board of directors and their terms of office are at the discretion of our board.
Name |
|
Age |
|
Position |
|
|
|
|
|
Abhinav
Somani |
|
|
|
Chairman
of the Board, Director, President, Chief Executive Officer and Principal Financial Officer. |
Biographical
information concerning our director and executive officer listed above is set forth below.
Abhinav
“Abe” Somani has nearly 15 years of financial and technology investment experience, including several in the artificial intelligence
sector, as well as business development, product development, and operational strategies experience. Prior to joining Global AI, from
October 2021 until recently, Mr. Somani served as Chief Operating Officer at Clearview AI. From July 2016 until September 2021, Mr. Abhinav
served as Chief Executive Officer of Leverton (now known as MRI Contract Intelligence), which was acquired by MRI Software Inc. From
August 2014 until March 2017, he served as a business development executive at smartShift Technologies, which was acquired by Ridgemont
Equity Partners. From August 2012 until August 2014, he served as an Associate at ICV Partners where he worked rigorously with portfolio
companies to improve their sales, enhance marketing, turnaround ailing business segments, and increase operational efficiencies. From
July 2009 until July 2012, he served as an Analyst at Rothschild & Co. in the mergers and acquisitions and equity capital markets
division. Mr. Somani earned a B.S. from the NYU Stern School of Business with a triple major in Finance, International Business, and
Management.
Family
Relationships. There are no family relationships among our directors or executive officers.
Involvement
in Certain Legal Proceedings. None of our directors or executive officers has been involved in any of the following events during
the past ten years:
|
● |
any
bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the
time of the bankruptcy or within two years prior to that time; |
|
|
|
|
● |
any
conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor
offences); |
|
|
|
|
● |
being
subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction,
permanently or temporarily enjoining, barring, suspending or otherwise limiting his or her involvement in any type of business, securities
or banking activities; or |
|
|
|
|
● |
being
found by a court of competent jurisdiction (in a civil action), the SEC or the Commodity Futures Trading Commission to have violated
a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated. |
Code
of Ethics . We have not yet adopted a code of ethics given the change in operations and strategy of the Company’s business
but we do plan to adopt such a policy by the end of the second quarter of fiscal year 2024.
Insider
Trading Arrangements and Policies. We have not yet adopted an insider trading policy given the change in operations and strategy
of the Company’s business but we do plan to adopt such a policy by the end of the second quarter of fiscal year 2024.
ITEM
11. EXECUTIVE COMPENSATION
Summary
Compensation Table. The following table sets forth certain information concerning the compensation of our Named Executive Officers (as
defined in Regulation S-K Item 402(m)), during the last two fiscal years.
(a) | |
(b) | | |
(c) | | |
(d) | | |
(e) | | |
(f) | | |
(g) | | |
(h) | | |
(i) | | |
(j) | |
Name and Principal Position | |
Year | | |
Salary | | |
Bonus | | |
Stock Awards | | |
Option Awards | | |
Non-equity Incentive plan compensation | | |
Nonqualified Deferred Compensation earnings | | |
All Other Compensation | | |
Total Compensation | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Sebastian Holl, Interim Chief Executive Officer | |
| 2023 | | |
$ | 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
$ | 0 | |
| |
| 2022 | | |
$ | 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
$ | 0 | |
Jeffrey A. Lubchansky, Former President and Chief Executive Officer | |
| 2023 | | |
$ | 19,000 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
$ | 19,000 | |
| |
| 2022 | | |
$ | 19,000 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
| 0 | | |
$ | 19,000 | |
Outstanding
Equity Awards at Fiscal Year End. There were no outstanding equity awards as of December 31, 2023.
Compensation
of Directors. Mr. Lubchansky, was our President and Chief Executive Officer during the fiscal years ended December 31, 2023 and 2022.
Mr. Lubchansky resigned from his position as President and Chief Executive Officer of the Company on September 12, 2023 when Mr. Holl
was appointed as interim Chief Executive Officer. No compensation was paid to Mr. Somani, Mr. Holl, Mr. Rucigaj or Ms. Pergar, in their
capacities as directors during the fiscal year ended December 31, 2023. In the future, we may develop a compensation package to offer
to members of the Board of Directors and its committees.
Audit,
Compensation and Nominating Committees. Considering the fact that we are an early stage company, we do not maintain standing audit, compensation
or nominating committees. The functions typically associated with these committees are performed by the entire Board of Directors.
ITEM
12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS
The
following table sets forth, as of March 28, 2024, certain information with respect to the beneficial ownership of shares of our common
stock by: (i) each person known to us to be the beneficial owner of more than five percent (5%) of our outstanding shares of common stock,
(ii) each director or nominee for director of our Company, (iii) each of the named executive officers, and (iv) our directors and executive
officers as a group. Unless otherwise indicated, the address of each shareholder is c/o our Company at our principal office address:
Beneficial Owner |
|
Address | |
Amount and Nature of Beneficial Ownership (1) | | |
Percent of Class (2) | |
|
|
| |
| | |
| |
Named Executive Officers and Directors: |
|
| |
| | | |
| | |
Abhinav Somani |
|
| |
| | | |
| | |
Andrej Rucigaj |
|
| |
| | | |
| | |
Nevenka Cresnar Pergar |
|
| |
| | | |
| | |
Sebastian Holl |
|
| |
| | | |
| | |
Jeffrey A. Lubchansky |
|
| |
| | | |
| | |
All directors and executive officers as a group (5 people) |
|
| |
| 0 | | |
| * | |
|
|
| |
| | | |
| | |
5% Stockholders (3): |
|
| |
| | | |
| | |
Ingenious Investment AG |
|
| |
| 109,777,864 | | |
| 81.74 | % |
Darko Horvat |
|
| |
| 10,000,000 | | |
| 7.45 | % |
|
* |
Less
than 1%. |
|
|
|
|
(1) |
Beneficial
ownership is determined in accordance with the rules of the SEC which generally attribute beneficial ownership of securities to persons
who possess sole or shared voting power and/or investment power with respect to those securities. Unless otherwise indicated, voting
and investment power are exercised solely by the person named above or shared with members of such person’s household. This
includes any shares such person has the right to acquire within 60 days. |
|
|
|
|
(2)
|
Percent
of class is calculated on the basis of the number of shares outstanding on March 28, 2024
(154,312,024 shares of common stock).
|
|
(3) |
Mr.
Wanja Oberhof is the majority stockholder in Ingenious Investment AG. |
Securities
Authorized for Issuance under Equity Compensation Plans
As
of December 31, 2023, we did not have any securities authorized for issuance under any equity compensation plans, whether approved or
not approved by our stockholders.
ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE
We
do not have a written policy for the review, approval or ratification of transactions with related parties or conflicted transactions.
When such transactions arise, they are referred to our Board of Directors for its consideration. $49,000 and $60,000, or 100% of the
Company’s revenue during the fiscal years ended December 31, 2023 and 2022, respectively, was derived from Landmark-Pegasus, a
related party. Landmark-Pegasus is wholly owned by John Moroney, who beneficially owned approximately 59.8% of the Company’s common
stock prior to the Ingenious Acquisition. Mr. Moroney still acts as Landmark-Pegasus’ President and is Landmark-Pegasus’
sole director. The Company previously provided services solely to Landmark-Pegasus and to a client of Landmark-Pegasus.
Director
Independence
Our
common stock is quoted on the OTCQB market tier of the OTC Markets Group, which does not have director independence requirements. We
also have not established our own definition for determining whether our director and nominees for directors are “independent”
nor have we adopted any other standard of independence employed by any national securities exchange.
ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES
We
do not currently have an audit committee; however it is our policy to have all audit and audit-related fees pre-approved by the Board
of Directors.
The
Board of Directors reviews and approves audit and permissible non-audit services performed by its independent registered public accounting
firm, as well as the fees charged for such services. In its review of non-audit service and its appointment of Hudgens CPAs as our independent
registered public accounting firm, the Board of Directors considered whether the provision of such services is compatible with maintaining
independence. All of the services provided and fees charged by our independent registered public accounting firm in 2023 and 2022 were
approved by the Board of Directors.
The
following table shows the fees that were billed for the audit and other services provided by D. Brooks & Associates, CPAs, PA for
the fiscal years ended December 31, 2023 and 2022:
| |
2023 | | |
2022 | |
Audit Fees (1) | |
$ | 10,000 | | |
$ | 16,500 | |
| |
| | | |
| | |
Audit-Related Fees (2) | |
$ | 0 | | |
$ | 0 | |
Tax Fees (3) | |
$ | 0 | | |
$ | 0 | |
All Other Fees (4) | |
$ | 1,500 | | |
$ | 3,500 | |
(1)
Audit Fees: This category includes the audit of our annual financial statements, review of financial statements included in our Quarterly
Reports on Form 10-Q and services that are normally provided by the independent registered public accounting firm in connection with
engagements for those fiscal years. This category also includes advice on audit and accounting matters that arose during, or as a result
of, the audit or the review of interim financial statements.
(2)
Audit-Related Fees: This category consists of assurance and related services by the independent registered public accounting firm that
are reasonably related to the performance of the audit or review of our financial statements and are not reported above under “Audit
Fees.” No audit-related fees were billed by Brooks for the fiscal years ended December 31, 2023 or 2022.
(3)
Tax Fees: This category consists of professional services rendered by our independent registered public accounting firm for tax compliance
and tax advice. The services for the fees disclosed under this category include tax return preparation and technical tax advice. No tax
fees were billed by Brooks during the fiscal years ended December 31, 2023 or 2022.
(4)
All Other Fees: This category consists of fees for other miscellaneous items.
PART
IV
ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES
(a)(1)
Financial Statements
The
financial statements and Report of Independent Registered Public Accounting Firm are listed in the “Index to Financial Statements
and Schedules on page F-1 and included on pages F-2 through F-11.
(2)
Financial Statement Schedules
All
schedules for which provision is made in the applicable accounting regulations of the SEC are either not required under the related instructions,
are not applicable (and therefore have been omitted), or the required disclosures are contained in the financial statements included
herein.
(3)
Exhibits.
Exhibit
No. |
|
Exhibit
Type |
|
|
|
3.1 |
|
Articles of incorporation of the registrant dated January 6, 2009 (incorporated by reference to Exhibit 3.1 to the registrant’s Annual Report on Form 10-K filed with the Commission on December 20, 2021). |
|
|
|
3.2 |
|
Certificate of amendment to articles of incorporation of the registrant dated September 21, 2009 (incorporated by reference to Exhibit 3.2 to the registrant’s registration statement on Form S-1 (File No. 333-163439) filed with the Commission on December 2, 2009). |
|
|
|
3.3 |
|
Certificate of change to articles of incorporation of the registrant dated November 14, 2012 (incorporated by reference to Exhibit 3.3 to the registrant’s Annual Report on Form 10-K filed with the Commission on December 20, 2021). |
|
|
|
3.4 |
|
Certificate of amendment to articles of incorporation of the registrant dated November 14, 2012 (incorporated by reference to Exhibit 3.4 to the registrant’s Annual Report on Form 10-K filed with the Commission on December 20, 2021). |
|
|
|
3.5 |
|
Certificate of amendment to articles of incorporation of the registrant dated August 20, 2013 (incorporated by reference to Exhibit 3.1 to the registrant’s Current Report on Form 8-K filed with the Commission on September 19, 2013). |
|
|
|
3.6 |
|
Amended and Restated Articles of Incorporation of Global AI, Inc., dated October 24, 2023 (incorporated by reference to Exhibit 3.1 to the registrant’s Current Report on Form 8-K filed with the Commission on October 30, 2023). |
|
|
|
3.7 |
|
Bylaws of the registrant (incorporated by reference to Exhibit 3.2 to the registrant’s registration statement on Form S-1 (File No. 333-163439) filed with the Commission on December 2, 2009). |
|
|
|
10.1 |
|
Promissory Note dated November 24, 2014 made by the registrant in favor of Landmark Pegasus, Inc. (incorporated by reference to Exhibit 10.1 to the registrant’s Current Report on Form 8-K filed with the Commission on November 25, 2014). |
|
|
|
10.2 |
|
Indemnification Agreement between the registrant and Jeffrey A. Lubchansky (incorporated by reference to Exhibit 10.1 to the registrant’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2016). |
|
|
|
10.3 |
|
Form of Subscription Agreement (incorporated by reference to Exhibit 10.1 to the registrant’s Current Report on Form 8-K filed with the Commission on November 24, 2023). |
|
|
|
31.1 |
|
Certification of Principal Executive and Financial Officer (Section 302) |
|
|
|
32.1 |
|
Certification of Principal Executive and Financial Officer (Section 906) |
|
|
|
101.INS* |
|
Inline
XBRL Instance |
|
|
|
101.SCH* |
|
Inline
XBRL Taxonomy Extension Schema |
|
|
|
101.CAL* |
|
Inline
XBRL Taxonomy Extension Calculation |
|
|
|
101.DEF* |
|
Inline
XBRL Taxonomy Extension Definition |
|
|
|
101.LAB* |
|
Inline
XBRL Taxonomy Extension Labels |
|
|
|
101.PRE* |
|
Inline
XBRL Taxonomy Extension Presentation |
|
|
|
104 |
|
Cover
Page Interactive Data File (embedded within the Inline XBRL document) |
ITEM
16. FORM 10-K SUMMARY
None.
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
|
|
Global AI,, Inc. |
|
|
|
Date:
March 28, 2024 |
|
|
|
|
/s/
Abhinav Somani |
|
|
Abhinav
Somani
President
and Chief Executive Officer |
Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the
registrant and in the capacities and on the date indicated.
Signature |
|
Title |
|
Date |
/s/
Abhinav Somani |
|
President,
Chief Executive Officer and Director (principal executive officer and principal financial officer) |
|
March
28, 2024 |
Abhinav
Somani |
|
|
|
|
Exhibit
31.1
CERTIFICATIONS
I,
Abhinav Somani, certify that:
1.
I have reviewed this annual report on Form 10-K for the for the fiscal year ended September 30, 2023 of Global AI, Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
Date:
March 28, 2024 |
By: |
/s/
Abhinav Somani |
|
|
Abhinav
Somani
President
and Chief Executive Officer (principal executive officer and principal financial officer) |
EXHIBIT
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the annual report on Form 10-K of Global AI., Inc. (the “Company”) for the fiscal year ended December 31,
2023 (the “Report”) I, Abhinav Somani, President and Chief Executive Officer of the Company, certify, pursuant to 18 USC
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:
|
(1) |
The
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
Date:
March 28, 2024 |
By: |
/s/
Abhinav Somani |
|
|
Abhinav
Somani |
|
|
President
and Chief Executive Officer (principal executive officer and principal financial officer) |
v3.24.1
Cover - USD ($)
|
3 Months Ended |
|
|
Dec. 31, 2023 |
Mar. 28, 2024 |
Jun. 30, 2023 |
Cover [Abstract] |
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|
|
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Entity File Number |
333-163439
|
|
|
Entity Registrant Name |
Global
AI, Inc.
|
|
|
Entity Central Index Key |
0001473490
|
|
|
Entity Tax Identification Number |
26-4170100
|
|
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NV
|
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110
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Suite 300
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Jupiter
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v3.24.1
Balance Sheets - USD ($)
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Current Assets |
|
|
|
Cash |
$ 183,964
|
$ 2
|
$ 5,812
|
Prepaid Expenses |
1,095
|
1,095
|
5,080
|
Total Current Assets |
185,059
|
1,097
|
15,892
|
Deposits |
|
|
578
|
Total Assets |
185,059
|
1,097
|
16,470
|
Current Liabilities |
|
|
|
Accounts Payable |
232,089
|
29,080
|
|
Payroll Taxes Payable |
5,100
|
|
|
Total Current Liabilities |
237,189
|
29,080
|
102,630
|
Total Liabilities |
237,189
|
29,080
|
102,630
|
Commitments and Contingencies (Note 6) |
|
|
|
Stockholders’ Deficit |
|
|
|
Preferred stock, $0.001 par value; 5,000,000 shares authorized; none issued or outstanding |
|
|
|
Common stock, $0.001 par value; 250,000,000 shares authorized; 154,348,024, 114,348,024 and 107,688,024 issued and outstanding at December 31, 2023, September 30,2023 and September 30, 2022, respectively |
154,348
|
114,348
|
107,688,024
|
Additional paid-in capital |
1,844,915
|
1,384,915
|
1,217,290
|
Accumulated deficit |
(2,051,393)
|
(1,527,246)
|
(1,411,138)
|
Total Stockholders’ Deficit |
(52,130)
|
(27,983)
|
(86,160)
|
Total Liabilities and Stockholders’ Deficit |
185,059
|
1,097
|
16,470
|
Related Party [Member] |
|
|
|
Current Assets |
|
|
|
Accounts receivable – related party |
|
|
5,000
|
Current Liabilities |
|
|
|
Accrued Interest Payable- related party |
|
|
8,510
|
Note payable- related party |
|
|
$ 94,120
|
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v3.24.1
Balance Sheets (Parenthetical) - $ / shares
|
Dec. 31, 2023 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Statement of Financial Position [Abstract] |
|
|
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
5,000,000
|
5,000,000
|
5,000,000
|
Preferred stock, shares issued |
0
|
0
|
0
|
Preferred stock, shares outstanding |
0
|
0
|
0
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
250,000,000
|
250,000,000
|
250,000,000
|
Common stock, shares issued |
154,348,024
|
114,348,024
|
107,688,024
|
Common stock, shares outstanding |
154,348,024
|
114,348,024
|
107,688,024
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.1
Statements of Operations - USD ($)
|
3 Months Ended |
12 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Revenues: |
|
|
|
|
Consulting fees from related party |
|
$ 15,000
|
$ 49,000
|
$ 60,000
|
Total Revenues |
|
15,000
|
49,000
|
60,000
|
Operating Expenses: |
|
|
|
|
Bad debt recovery – related party |
|
|
|
(10,000)
|
General and administrative |
131,410
|
4,913
|
18,770
|
19,302
|
Professional fees |
392,078
|
11,935
|
141,803
|
44,510
|
Rent |
661
|
|
1,680
|
1,692
|
Total Operating Expenses |
524,147
|
16,848
|
162,253
|
55,504
|
Income (Loss) From Operations |
(524,147)
|
(1,848)
|
(113,253)
|
4,496
|
Other Expense |
|
|
|
|
Interest expense |
|
(962)
|
(2,855)
|
(3,738)
|
Total Other Expense |
|
(962)
|
(2,855)
|
(3,738)
|
Net income (loss |
$ (524,147)
|
$ (2,810)
|
$ (116,108)
|
$ 758
|
Net income (loss) per share - basic |
$ (0.00)
|
$ (0.00)
|
$ (0.00)
|
|
Net income (loss) per share - diluted |
$ (0.00)
|
$ (0.00)
|
$ (0.00)
|
$ 0.00
|
Weighted average number of common shares - Basic |
136,545,826
|
107,688,024
|
108,017,365
|
107,688,024
|
Weighted average number of common shares - Diluted |
136,545,826
|
107,688,024
|
108,017,365
|
107,688,024
|
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- DefinitionThe amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.
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v3.24.1
Statements of Changes in Stockholders' Deficit - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Stock Payable [Member] |
Retained Earnings [Member] |
Total |
Balance at Sep. 30, 2021 |
$ 107,688
|
$ 1,217,290
|
|
$ (1,411,896)
|
$ (86,918)
|
Balance, shares at Sep. 30, 2021 |
107,688,024
|
|
|
|
|
Net income (loss) |
|
|
|
758
|
758
|
Balance at Sep. 30, 2022 |
$ 107,688
|
1,217,290
|
|
(1,411,138)
|
(86,160)
|
Balance, shares at Sep. 30, 2022 |
107,688,024
|
|
|
|
|
Net income (loss) |
|
|
|
(116,108)
|
(116,108)
|
Common stock issued for services |
$ 3,200
|
65,600
|
|
|
68,800
|
Common stock issued for services, shares |
3,200,000
|
|
|
|
|
Issuance of common stock for conversion of debt – related party |
$ 3,460
|
102,025
|
|
|
105,485
|
Issuance of common stock for conversion of debt - related party, shares |
3,460,000
|
|
|
|
|
Class B common shares issued for cash, shares |
40,000,000
|
|
|
|
|
Balance at Sep. 30, 2023 |
$ 114,348
|
1,384,915
|
|
(1,527,246)
|
(27,983)
|
Balance, shares at Sep. 30, 2023 |
114,348,024
|
|
|
|
|
Net income (loss) |
|
|
|
(524,147)
|
(524,147)
|
Class B common shares issued for cash |
40,000
|
460,000
|
500,000
|
|
460,000
|
Balance at Dec. 31, 2023 |
$ 154,348
|
$ 1,844,915
|
$ 500,000
|
$ (2,051,393)
|
$ (52,130)
|
Balance, shares at Dec. 31, 2023 |
154,348,024
|
|
|
|
|
X |
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v3.24.1
Statements of Cash Flows - USD ($)
|
3 Months Ended |
12 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Cash flows provided by (used in) Operating Activities: |
|
|
|
|
Net income (loss) |
$ (524,147)
|
$ (2,810)
|
$ (116,108)
|
$ 758
|
Stock-based compensation |
|
|
68,800
|
|
Changes in operating assets and liabilities: |
|
|
|
|
Accounts receivable-related party |
|
|
5,000
|
|
Prepaid expenses |
|
3,810
|
3,985
|
(80)
|
Accounts payable |
203,011
|
1,300
|
29,080
|
1,358
|
Accrued interest payable-related party |
|
962
|
2,855
|
|
Payroll taxes payable |
5,100
|
|
|
|
Deposits |
|
|
578
|
|
Net cash provided by (used in) operating activities |
(316,036)
|
3,262
|
(5,810)
|
2,036
|
Cash flows provided by Investing Activities: |
|
|
|
|
Net cash provided by investing activities |
|
|
|
|
Cash flows provided by Financing Activities: |
|
|
|
|
Cash received for stock payable |
500,000
|
|
|
|
Proceeds from issuance of notes payable-related party |
|
|
|
2,620
|
Net cash provided by (used in) financing activities |
500,000
|
|
|
2,620
|
Increase (decrease) in cash during the year |
183,964
|
3,262
|
(5,810)
|
4,656
|
Cash, beginning of year |
2
|
5,812
|
5,812
|
1,156
|
Cash, end of year |
183,966
|
9,074
|
2
|
5,812
|
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION |
|
|
|
|
Interest paid in cash |
|
|
8,510
|
2,380
|
Taxes paid in cash |
|
|
|
|
Noncash Investing and Financing Activities |
|
|
|
|
Shares issued for conversion of debt – related party |
|
|
$ 105,485
|
|
X |
- DefinitionIncrease decrease in payroll taxes payable.
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v3.24.1
Nature of Operations and Summary of Significant Accounting Policies
|
3 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
Nature of Operations and Summary of Significant Accounting Policies |
Note
1 - Nature of Operations and Summary of Significant Accounting Policies
Nature
of Operations
Global
AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name
to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company
changed its name to Wall Street Media Co, Inc. and in October 2023 the Company changed its name to Global AI, Inc.
The
Company expects to acquire, integrate and develop artificial intelligence (“AI”)-based technology companies and assets (the
“Acquisitions”). The Company intends to focus its Acquisitions on machine and deep learning, generative AI, computer vision,
natural language processing, and other AI technologies. The Company focuses on Acquisitions that are scalable and have revenue models
that provide for tangible growth. Once acquired, the Company plans to integrate and further develop the companies and assets acquired
in the Acquisitions to increase their existing customer base and further develop their existing products and services. The Company also
plans to “cross-pollinate” knowledge and strategies derived from each of its Acquisitions with other Acquisitions for the
benefit of the Company’s network as a whole. In addition, the Company plans to centralize back office administrative functions
and take advantage of cost and revenue synergies across the Acquisitions’ platforms.
On
September 12, 2023, Ingenious Investment AG purchased, from their own funds, from existing shareholders of the Company, in a series of
private transactions, a total of 24,944,466 shares of common stock, $0.001 per share of Global AI, Inc., representing 92.7% of the outstanding
shares of the Company’s common stock at such time (the “Ingenious Acquisition”).
Use
of Estimates
The
financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”).
These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates,
judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments
and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of
the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial
statements would be affected to the extent there are material differences between these estimates and actual results. In many cases,
the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment
in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce
a materially different result. Significant estimates include the valuation allowance on deferred tax assets.
Revenue
Recognition
The
Company recognizes revenue using the five-step revenue recognition model as prescribed by ASC 606, “Revenue from Contracts with
Customers”. The underlying principle of ASC 606 is that a business or other organization will recognize revenue to depict the transfer
of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services.
Global
AI Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
The
Company previously provided consulting services to an entity wholly owned by the Company’s previous majority stockholder and the
related entity’s clients which represented the Company’s only revenue source. The Company recognized revenue when the was
(i.e. consulting services) with the customer was satisfied and when the service was provided. Revenue was measured as the amount of consideration
the Company expected to receive in exchange for providing the service.
Income
Taxes
The
Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires,
among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the
recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying
amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which
management believes it is more likely than not that the net deferred asset will not be realized.
In
accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during
which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated
with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax
benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities
upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company
has not recorded a liability for unrecognized tax benefits. As of December 31, 2023, tax years 2022, 2021 and 2020 remain open for Internal
Revenue Service audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.
Basic
and Diluted Net Loss per Common Share
Basic
net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.
Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for
the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental
common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially
dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities
outstanding as of December 31, 2023 and 2022.
Global
AI, Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
Recent
Accounting Pronouncements
In
August 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and other options” which simplifies the accounting for
convertible debt instruments and convertible preferred stock. The ASU is effective for public companies for fiscal years beginning after
December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. This ASU is not expected to have
a material impact on the financial statements and disclosures of the Company since it does not have any debt with conversion options
that meets the criteria.
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v3.24.1
Going Concern
|
3 Months Ended |
Dec. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
Note
2 - Going Concern
As
reflected in the accompanying financial statements for the years ended September 30, 2023 and 2022, the Company reported a net loss of
$116,108 and a net income of $758, respectively, net cash used in operating activities of $5,810 in 2023, and provided by operating activities
was $2,036 in 2022. In addition, the Company has a working capital deficit of $27,983 and an accumulated deficit of $1,527,246 at September
30, 2023. For the three months ended December 31, 2023 and 2022, the Company reported a net loss of $524,147 and a net loss of $2,810,
respectively, net cash provided by operating activities of $316,036 for the three months ended December 31, 2023, and provided by operating
activities was $3,262 for the three months ended December 31, 2022. In addition, the Company has a working capital deficit of $27,983
and an accumulated deficit of $1,527,246 at September 30, 2023. The Company had a working capital deficit of $52,130 and an accumulated
deficit of $2,051,393 for the three months ended December 31, 2023. These matters raise substantial doubt about the Company’s ability
to continue as a going concern for a period of one year from the date of this report. The financial statements do not include any adjustments
relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be
unable to implement its business plan and continue as a going concern. In addition, the Company is actively seeking investor funding.
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v3.24.1
Related Party Transactions
|
3 Months Ended |
Dec. 31, 2023 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
3 – Related Party Transactions
$49,000,
or 100% of the Company’s revenue during the year ended December 31, 2023, are derived from Landmark-Pegasus, Inc. (“Landmark-Pegasus”)
and Skybunker Inc. (“Skybunker”), related parties, or direct clients of Landmark-Pegasus. Landmark-Pegasus and Skybunker
are both wholly owned by John Moroney, who beneficially owned approximately 59.8% of the Company’s common stock prior to the Ingenious
Acquisition. Mr. Moroney still acts as Landmark-Pegasus’ President and is Landmark-Pegasus’ sole director. There was no revenue
for the three months ended December 31, 2023.
The
Company had a note payable with Landmark-Pegasus, a related party company, that accrued interest at an annual rate of 4% and was payable
on demand. On September 12, 2023, the Company issued 856,000 shares of common stock in conversion of the full balance of the note and
accrued interest as of that date. The Company evaluated the distinguishment of the note and the fair value of the shares issued for recognition
of any gain or loss on the conversion. The total principle and accrued interest of the note on the date of conversion was $105,485 and
the fair value of the shares based on the closing stock price on the date of conversion was $73,616. Due to the related party nature
of the note, the gain on conversion of $31,869 was recorded in additional paid in capital. The balance on the note is $0 at December
31, 2023.
Jeffrey
A. Lubchansky, the Company’s former Chairman of the Board, President, Chief Executive Officer and principal financial officer,
received $19,000 during the year ended December 31, 2023 as compensation for his services as an executive officer. His compensation was
$1,500 per month plus out-of-pocket expenses. This amount is included in Professional fees on the Statements of Operations.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.1
Stockholders’ Deficit
|
3 Months Ended |
Dec. 31, 2023 |
Equity [Abstract] |
|
Stockholders’ Deficit |
Note
4 – Stockholders’ Deficit
The
Company has 250,000,000 common stock authorized and has 154,348,024 shares issued and outstanding at December 31, 2023
The
Company issued 800,000 shares to consultants during the year ended September 30, 2023. The shares were valued at the closing stock price
on the date of grant for a total value of $68,800.
The
Company issued 856,000 shares in conversion of a related party note payable during the year ended September 30, 2023. The shares were
valued at $73,616 based on the closing stock price on date of conversion. Due to the related party nature of the transaction, the gain
of $31,869 was recorded in additional paid in capital for a total of $105,485.
In November 2023, the Company entered into subscription agreements with investors to issue 10,000,000 shares of
common stock at $0.10 per share. The Company received $500,000 in proceeds from the issuance and has placed an allowance on the remaining subscription funds receivable
of $500,000.
On January 29, 2024, the Company executed a 4-for-1 forward stock split. As
a result of the forward stock split, every one share of issued and outstanding common stock will be automatically split into four issued
and outstanding shares of common stock, without any change in the par value per share. No fractional shares will be issued as a result
of the Forward Stock Split. These financial statements have been retrospectively adjusted because of the stock split.
Global
AI, Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
|
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- DefinitionThe entire disclosure for equity.
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v3.24.1
Income Taxes
|
3 Months Ended |
Dec. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
Income Taxes |
Note
5 – Income Taxes
There
was no income tax expense in fiscal 2023 and 2022 due to the Company’s net taxable losses.
The
reconciliation of income tax expense (benefit) for the years ended September 30, 2023 and 2022 computed at the United States federal
tax rate of 21% to income tax expense (benefit) is as follows
Schedule of Reconciliation of Income Tax Expense (Benefit)
| |
2023 | | |
2022 | |
Tax expense at the United States statutory rate | |
$ | - | | |
$ | 160 | |
State income tax, net of federal | |
| - | | |
| 28 | |
Change in valuation allowance | |
| - | | |
| (188 | ) |
Income tax expense (benefits) | |
$ | - | | |
$ | - | |
| |
| 2023 | | |
| 2022 | |
Tax expense at the United States statutory rate | |
| 21.00 | % | |
| 21.00 | % |
State income tax, net of federal | |
| 4.74 | % | |
| 4.74 | % |
Change in valuation allowance | |
| (25.74 | )% | |
| (25.74 | )% |
Income tax expense (benefits) | |
| - | | |
| - | |
The
tax effect of temporary differences that give rise to the deferred tax assets is as follows:
Schedule of Deferred Tax Assets
| |
2023 | | |
2022 | |
Net operating loss carryforward | |
$ | 36,361 | | |
$ | 36,361 | |
Valuation allowance | |
| (36,361 | ) | |
| (36,361 | ) |
Net deferred tax assets | |
$ | - | | |
$ | - | |
Deferred
income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial
reporting purposes and the amounts used for income tax purposes. At September 30, 2023, the Company has net operating losses (“NOL”)
of approximately $637,000. Under IRS Code Section 382, the annual allowable NOL deduction will be limited to $31,000 per year for years
2011-2015 due to a change in control that occurred in 2015. Therefore, the Company’s NOLs available after Section 382 limitations
is approximately $147,000.
A
valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized.
Accordingly, a valuation allowance was established at September 30, 2023 and 2022 for the full amount of our deferred tax assets due
to the uncertainty of realization. Management believes that based upon its projection of future taxable operating income for the foreseeable
future, it is more likely than not that the Company will not be able to realize the benefit of the deferred tax assets at September 30,
2023 and 2022.
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.24.1
Commitments and Contingencies
|
3 Months Ended |
Dec. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
Note
6 – Commitments and Contingencies
From
time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As
of December 31, 2023 and 2022, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect
on our results of operations.
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v3.24.1
Concentrations
|
3 Months Ended |
Dec. 31, 2023 |
Risks and Uncertainties [Abstract] |
|
Concentrations |
Note
7 – Concentrations
During
the fiscal years ended December 31, 2023 and 2022, 100% of the Company’s revenue was derived from Landmark-Pegasus. Landmark-Pegasus
is wholly owned by John Moroney, who beneficially owned approximately 59.8% of the Company’s common stock prior to the Ingenious
Acquisition. Mr. Moroney still acts as Landmark-Pegasus’ President and is Landmark-Pegasus’ sole director.
|
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- DefinitionThe entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.
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v3.24.1
Subsequent Events
|
3 Months Ended |
Dec. 31, 2023 |
Subsequent Events [Abstract] |
|
Subsequent Events |
Note 8 – Subsequent Events
Management has evaluated all activity of the Company through March 28, 2024, the issuance date of these financial
statements and determined that there were no events that would require adjustments or additional disclosure.
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v3.24.1
Nature of Operations and Summary of Significant Accounting Policies (Policies)
|
3 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
Nature of Operations |
Nature
of Operations
Global
AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name
to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company
changed its name to Wall Street Media Co, Inc. and in October 2023 the Company changed its name to Global AI, Inc.
The
Company expects to acquire, integrate and develop artificial intelligence (“AI”)-based technology companies and assets (the
“Acquisitions”). The Company intends to focus its Acquisitions on machine and deep learning, generative AI, computer vision,
natural language processing, and other AI technologies. The Company focuses on Acquisitions that are scalable and have revenue models
that provide for tangible growth. Once acquired, the Company plans to integrate and further develop the companies and assets acquired
in the Acquisitions to increase their existing customer base and further develop their existing products and services. The Company also
plans to “cross-pollinate” knowledge and strategies derived from each of its Acquisitions with other Acquisitions for the
benefit of the Company’s network as a whole. In addition, the Company plans to centralize back office administrative functions
and take advantage of cost and revenue synergies across the Acquisitions’ platforms.
On
September 12, 2023, Ingenious Investment AG purchased, from their own funds, from existing shareholders of the Company, in a series of
private transactions, a total of 24,944,466 shares of common stock, $0.001 per share of Global AI, Inc., representing 92.7% of the outstanding
shares of the Company’s common stock at such time (the “Ingenious Acquisition”).
|
Use of Estimates |
Use
of Estimates
The
financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”).
These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates,
judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments
and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of
the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial
statements would be affected to the extent there are material differences between these estimates and actual results. In many cases,
the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment
in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce
a materially different result. Significant estimates include the valuation allowance on deferred tax assets.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue using the five-step revenue recognition model as prescribed by ASC 606, “Revenue from Contracts with
Customers”. The underlying principle of ASC 606 is that a business or other organization will recognize revenue to depict the transfer
of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services.
Global
AI Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
The
Company previously provided consulting services to an entity wholly owned by the Company’s previous majority stockholder and the
related entity’s clients which represented the Company’s only revenue source. The Company recognized revenue when the was
(i.e. consulting services) with the customer was satisfied and when the service was provided. Revenue was measured as the amount of consideration
the Company expected to receive in exchange for providing the service.
|
Income Taxes |
Income
Taxes
The
Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires,
among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the
recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying
amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which
management believes it is more likely than not that the net deferred asset will not be realized.
In
accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during
which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated
with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax
benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities
upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company
has not recorded a liability for unrecognized tax benefits. As of December 31, 2023, tax years 2022, 2021 and 2020 remain open for Internal
Revenue Service audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.
|
Basic and Diluted Net Loss per Common Share |
Basic
and Diluted Net Loss per Common Share
Basic
net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period.
Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for
the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental
common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially
dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities
outstanding as of December 31, 2023 and 2022.
Global
AI, Inc.
Notes
to Financial Statements
For
the Three months ended December 31, 2023 and the Years Ended September 30, 2023 and 2022
|
Recent Accounting Pronouncements |
Recent
Accounting Pronouncements
In
August 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and other options” which simplifies the accounting for
convertible debt instruments and convertible preferred stock. The ASU is effective for public companies for fiscal years beginning after
December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. This ASU is not expected to have
a material impact on the financial statements and disclosures of the Company since it does not have any debt with conversion options
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v3.24.1
Income Taxes (Tables)
|
3 Months Ended |
Dec. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
Schedule of Reconciliation of Income Tax Expense (Benefit) |
Schedule of Reconciliation of Income Tax Expense (Benefit)
| |
2023 | | |
2022 | |
Tax expense at the United States statutory rate | |
$ | - | | |
$ | 160 | |
State income tax, net of federal | |
| - | | |
| 28 | |
Change in valuation allowance | |
| - | | |
| (188 | ) |
Income tax expense (benefits) | |
$ | - | | |
$ | - | |
| |
| 2023 | | |
| 2022 | |
Tax expense at the United States statutory rate | |
| 21.00 | % | |
| 21.00 | % |
State income tax, net of federal | |
| 4.74 | % | |
| 4.74 | % |
Change in valuation allowance | |
| (25.74 | )% | |
| (25.74 | )% |
Income tax expense (benefits) | |
| - | | |
| - | |
|
Schedule of Deferred Tax Assets |
The
tax effect of temporary differences that give rise to the deferred tax assets is as follows:
Schedule of Deferred Tax Assets
| |
2023 | | |
2022 | |
Net operating loss carryforward | |
$ | 36,361 | | |
$ | 36,361 | |
Valuation allowance | |
| (36,361 | ) | |
| (36,361 | ) |
Net deferred tax assets | |
$ | - | | |
$ | - | |
|
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v3.24.1
Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - $ / shares
|
3 Months Ended |
|
|
|
Dec. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2023 |
Sep. 12, 2023 |
Sep. 30, 2022 |
Common stock, shares authorized |
250,000,000
|
|
250,000,000
|
|
250,000,000
|
Common stock, par value |
$ 0.001
|
|
$ 0.001
|
|
$ 0.001
|
Potentially dilutive securities outstanding |
0
|
0
|
|
|
|
Parent Company [Member] |
|
|
|
|
|
Common stock, shares authorized |
|
|
|
24,944,466
|
|
Common stock, par value |
|
|
|
$ 0.001
|
|
Common stock, outstanding percentage |
|
|
|
92.70%
|
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v3.24.1
Going Concern (Details Narrative) - USD ($)
|
3 Months Ended |
12 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
|
Net income (loss) |
$ (524,147)
|
$ (2,810)
|
$ (116,108)
|
$ 758
|
Net cash provided by used in operating activities |
(316,036)
|
$ 3,262
|
(5,810)
|
2,036
|
Working capital |
52,130
|
|
27,983
|
|
Accumulated deficit |
$ 2,051,393
|
|
$ 1,527,246
|
$ 1,411,138
|
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v3.24.1
Related Party Transactions (Details Narrative) - USD ($)
|
|
3 Months Ended |
12 Months Ended |
|
Sep. 12, 2023 |
Dec. 31, 2023 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Related Party Transaction [Line Items] |
|
|
|
|
Revenue derived from a related party |
|
$ 49,000
|
|
|
Revenue derived from a related party, percentage |
|
100.00%
|
|
|
Accrued interest |
|
$ 105,485
|
|
|
Common Stock [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Conversion of common stock |
|
|
3,460,000
|
|
Landmark Pegasus [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Accrued interest rate |
|
4.00%
|
|
|
Related Party [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Conversion of common stock |
|
|
856,000
|
|
Fair value of conversion debt |
|
$ 73,616
|
|
|
Gain on conversion |
|
31,869
|
$ 31,869
|
|
Related party notes payable |
|
|
|
$ 94,120
|
Related Party [Member] | Common Stock [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Conversion of common stock |
856,000
|
|
|
|
Landmark Pegasus [Member] | John Moroney [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Revenue derived from a related party, percentage |
|
59.80%
|
|
|
Jeffrey A. Lubchansky [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Officers compensation received |
|
$ 19,000
|
|
|
Monthly compensation expense |
|
$ 1,500
|
|
|
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v3.24.1
Stockholders’ Deficit (Details Narrative) - USD ($)
|
|
3 Months Ended |
12 Months Ended |
|
Sep. 12, 2023 |
Dec. 31, 2023 |
Sep. 30, 2023 |
Sep. 30, 2022 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Common stock, shares authorized |
|
250,000,000
|
250,000,000
|
250,000,000
|
Common stock, shares issued |
|
154,348,024
|
114,348,024
|
107,688,024
|
Common stock, shares outstanding |
|
154,348,024
|
114,348,024
|
107,688,024
|
Stock issued during period value issued for services |
|
|
$ 68,800
|
|
Adjustment to additional paid in capital |
|
|
$ 105,485
|
|
Common Stock [Member] |
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Stock issued during period shares issued for services |
|
|
3,200,000
|
|
Stock issued during period value issued for services |
|
|
$ 3,200
|
|
Conversion of related party note payable |
|
|
3,460,000
|
|
Common Stock [Member] | Subscription Agreements [Member] |
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Issuance of shares |
|
10,000,000
|
|
|
Share price, per share |
|
$ 0.10
|
|
|
Proceeds from issuance of common stock |
|
$ 500,000
|
|
|
Subscription of funds receivable |
|
500,000
|
|
|
Related Party [Member] |
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Conversion of related party note payable |
|
|
856,000
|
|
Conversion price |
|
|
$ 73,616
|
|
Gain on conversion |
|
$ 31,869
|
$ 31,869
|
|
Related Party [Member] | Common Stock [Member] |
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Conversion of related party note payable |
856,000
|
|
|
|
Consultant [Member] |
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
Stock issued during period shares issued for services |
|
|
800,000
|
|
Stock issued during period value issued for services |
|
|
$ 68,800
|
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