NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Investment in Unconsolidated Joint Ventures (Policies)	9 Months Ended
Sep. 30, 2025
Policies
Investment in Unconsolidated Joint Ventures	*Investment in Unconsolidated Joint Ventures* The Company entered into a JV agreement with an independent third party, to form a JV company. The joint venture agreement provides the Company with only the rights to the assets and obligation for the liabilities of the joint arrangement resting primarily with the JV. In adopting ASC Topic 323, Investments - Equity Method and Joint Ventures (Topic 323), the Company’s investment in joint venture is accounted for using the equity method. The investments in unconsolidated joint ventures were fully impaired in prior years due to the loss-making position of the JV company. In September 2025, the Company disposed all shares of 3G to independent third party with consideration of $111,246 which settled through the equivalent 31,069 units crypto token on disposal date.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Investment in Unconsolidated Joint Ventures (Policies)

9 Months Ended

Sep. 30, 2025

Investment in Unconsolidated Joint Ventures

Investment in Unconsolidated Joint Ventures

The Company entered into a JV agreement with an independent third party, to form a JV company. The joint venture agreement provides the Company with only the rights to the assets and obligation for the liabilities of the joint arrangement resting primarily with the JV. In adopting ASC Topic 323, Investments - Equity Method and Joint Ventures (Topic 323), the Company’s investment in joint venture is accounted for using the equity method. The investments in unconsolidated joint ventures were fully impaired in prior years due to the loss-making position of the JV company.

In September 2025, the Company disposed all shares of 3G to independent third party with consideration of $111,246 which settled through the equivalent 31,069 units crypto token on disposal date.

SCIENTIFIC ENERGY, INC 10-Q