SEGMENT INFORMATION (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2025

Dec. 31, 2024

SCHEDULE OF SIGNIFICANT OF SEGMENT EXPENSES AND OTHER SEGMENT ITEMS

Significant segment expenses include salaries and payroll, legal fees, stock based compensation, audit costs, contract services, rent, and other administrative expenses. The measurement of segment assets is reported on the consolidated balance sheets as total assets. The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM.

	For the Three Months Ended September 30, 2025			For the Three Months Ended September 30, 2024			For the Nine months Ended September 30, 2025			For the Nine months Ended September 30, 2024

Revenues	$	-		$	-		$	-		$	-
Cost of Goods Sold		-			-			-			-
Gross Profit		-			-			-			-

Operating Expenses
Salaries and Payroll Expenses		182,000			170,000			542,000			284,000
Legal Fees		6,375			29,119			20,124			233,080
Stock-based compensation		1,150,000			339,881			1,752,000			927,961
Investors Relations		1,597			17,979			126,975			42,665
Audit Costs		8,750			14,230			178,000			41,730
Contract Services		139,752			172,400			336,057			264,571
Rent		4,941			4,603			14,729			13,747
Other operating expenses		286,820			63,540			483,456			140,733
Total Operating Expenses		1,780,235			811,752			3,453,341			1,948,487
Loss (Income) from Operations		(1,780,235	)		(811,752	)		(3,453,341	)		(1,948,487	)
Interest Income and Other (Expenses), net		(15,243	)		-			(21,190	)		328
Net loss before Income Tax	$	(1,795,478	)	$	(811,752	)	$	(3,474,531	)	$	(1,948,159	)

	For the Year Ended December 31, 2024			For the Year Ended December 31, 2023
Revenues	$	-		$	-
Cost of Goods Sold		-			-
Gross Profit		-			-

Operating Expenses
Salaries and Payroll Expenses		459,580			152,700
Legal Fees		278,248			193,945
Stock-based compensation		1,246,182			378,559
Investors Relations		1,246,182			378,559
Audit Costs		48,730			42,500
Contract Services		401,166			-
Rent		19,261			17,186
Other operating expenses		305,564			142,836
Total Operating Expenses		2,758,731			927,726
Loss (Income) from Operations		(2,758,731	)		(927,726	)
Interest Income and Other (Expenses), net		1,044			7,308
Net loss before Income Tax	$	(2,757,687	)	$	(920,418	)

Bimergen Energy Corp S-1/A