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10-K true 2025-12-31 --12-31 2025 false 000-07092 RELIABILITY INCORPORATED TX 75-0868913 12124 Skylark Rd Clarksburg MD 20871 (202) 965-1100 Common Stock No par value No No Yes Yes false Non-accelerated Filer true false false 1087014.42 300000000 The <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zlpWHXikii05">Company maintains processes to identify, assess, and manage cybersecurity risks, including periodic risk assessments, monitoring of information systems, and engagement with <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_z1x6e81TroX4">third-party service providers. Potential cybersecurity incidents are evaluated and escalated to senior management, including the Chief Executive Officer, as appropriate.The <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zOI26mhkehPe">Company’s Chief Executive Officer has primary responsibility for oversight of cybersecurity risk management and is supported by internal personnel and external service providers. The Company relies on a combination of internal controls and third-party technologies to protect its systems and data. The Board of Directors oversees cybersecurity risk as part of its broader risk oversight responsibilities and receives updates from management on cybersecurity matters as deemed appropriate. To date, the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250101__20251231_z5DclsdNXMGb">Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zymDXsuXEw15">not experienced any cybersecurity incidents that have materially affected its business, financial condition, or results of operations. true true Company’s Chief Executive Officer has primary responsibility for oversight of cybersecurity risk management and is supported by internal personnel and external service providers Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zymDXsuXEw15">not experienced any cybersecurity incidents that have materially affected its business, financial condition, or results of operations false 820 We have audited the accompanying consolidated balance sheets of Reliability Incorporated and Subsidiary (the “Company”) as of December 31, 2025 and 2024, and the related consolidated statements of operations, changes in stockholders’ equity, and cash flows for the years then ended, and the related notes to the consolidated financial statements (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and 2024, and the results of their operations and their cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America. Ramirez Jimenez International CPAs PCAOB ID No.820 Irvine, California

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<p id="xdx_801_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zT8C4tHDiP8k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1 - NATURE OF OPERATIONS Reliability Incorporated operates, along with its wholly owned subsidiary, The Maslow Media Group, Inc. (“MMG” or “Maslow”), (collectively, “Reliability” or the “Company”) as a workforce management solutions company. MMG, for over 30 years, focused primarily on the media industry. That changed in late 2019 when MMG began providing staffing services in the area of IT. Now MMG fills roles in a variety of business functional areas, including administrative, IT, accounting and finance, HR, and sales. In servicing its clients, Reliability provides a variety of staffing services which include employer of record, temporary staffing services, and direct hire, primarily within the United States of America in four industry segments: Employer of Record (“EOR”), Staffing Solutions, Video and Multimedia Production resources, and Direct Hire. EOR, which is a unique workforce management solution, represented <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__srt--StatementScenarioAxis__custom--EmployerofRecordMember__srt--MajorCustomersAxis__custom--EmployerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember_ztVaxSqeu4Pg">79.2% of our revenue in 2025. Our Staffing Solutions segment provides skilled field talent on a nationwide basis for client partner projects. Video Production, for one, involves assembling and providing crews for special projects that can last anywhere from a week to 6 months. In 2021, MMG began building its direct hire business as a separate business segment, which added $<span id="xdx_902_eus-gaap--CostOfRevenue_pn3n3_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--DirectHireMember_znLl1eEQpFvh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">37 and $<span id="xdx_901_eus-gaap--CostOfRevenue_pn3n3_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--DirectHireMember_zGMdWPeI91Cg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">95 in revenue and $33 and $<span id="xdx_90D_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--DirectHireMember_z9Av3FwwzTuj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">90 in gross profit in 2025 and 2024 respectively.

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NOTE 2 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. For the years ended December 31, 2025 and 2024, the Company incurred net losses of $664 and $594, respectively. In addition, the Company’s operations require significant working capital to fund payroll and related obligations in advance of collecting client receivables, and the Company remains dependent on receivables-based financing arrangements and timely collections from a concentrated customer base to meet its obligations as they come due. These conditions and events, considered in the aggregate, raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these consolidated financial statements are issued. Management has developed plans to mitigate these conditions and events, which include continued use of existing receivables-based financing arrangements, cost containment and operating expense reductions, efforts to improve revenue and margin mix through higher-margin staffing and managed services, anticipated reductions in legal expenditures following the February 2026 Vivos settlement, and potential capital structure flexibility upon completion of the share transfer contemplated by that settlement. In connection with the anticipated return of a significant portion (approximately 84%) of the Company’s outstanding shares to treasury, management is also evaluating a range of potential strategic and financing alternatives, such as, but not limited to; M&A opportunities or other possible business combinations, strategic issuance of equity or equity-linked securities (including convertible instruments), capital raises, and other capital structure or financing transactions. Proceeds from any such transactions, if pursued, would be expected to support investments in business development, technology infrastructure, and other growth-oriented initiatives, as well as general working capital needs. These plans are not entirely within the Company’s control and may not be fully achieved, substantial doubt about the Company’s ability to continue as a going concern is not alleviated. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements reflect the financial position and operating results of Reliability, including its wholly owned subsidiary, MMG. All intercompany transactions and balances have been eliminated in consolidation. All dollar amounts presented in this Form 10-K, unless otherwise specified, are expressed in thousands. Management Estimates The consolidated financial statements and related disclosures are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The Company must make estimates and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to revenue recognition, allowances for credit losses, and recoverability of notes receivable, useful lives for depreciation and amortization, loss contingencies, and the valuation allowances for deferred income taxes. Actual results may be materially different from those estimated. In making its estimates, the Company considers the current economic and legislative environment. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of 90 days or less to be cash equivalents. RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Concentrations For the year ended December 31, 2025, Clients A and B each accounted for 10% or more of the total revenue, with their respective contributions approximately <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_zDaRZGqgDI05" title="Concentration of credit risk percentage">31.5% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_zYBcqoqEkszi" title="Concentration of credit risk percentage">26.9% or <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsAAndBMember_z4fZPWXOzaaa" title="Concentration of credit risk percentage">58.4% combined. For the year ended December 31, 2024, Clients B, A, and D contributed 10% or more of the total revenue, with their respective share approximately <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_znTuz5emogVg" title="Concentration of credit risk percentage">26.9, <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_zaRCFyxM7Lt3" title="Concentration of credit risk percentage">22.6% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientDMember_zEWnpyIEFITd" title="Concentration of credit risk percentage">14.1% or <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsABAndDMember_zpgyGUT03lB8" title="Concentration of credit risk percentage">63.6% combined. Looking at our top 5 client concentration in 2025, A, B, C and D and E represented a combined approximate <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsABCAndDMember_zs9PtqPht0Qh" title="Concentration of credit risk percentage">76.7% of the total, compared to <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsABCAndDMember_zMSvUZPrLMIh" title="Concentration of credit risk percentage">69.5% in 2024. As of December 31, 2025 two clients greater than 10% of accounts receivable outstanding were clients B at <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_zuTyG6KZSyFg" title="Concentration of credit risk percentage">41.3% and A at <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_zs2UYo38WXec" title="Concentration of credit risk percentage">19.6%. As of December 31, 2024, Clients A and B represented approximately <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_z9T57VAkSDMl" title="Concentration of credit risk percentage">19.9%, and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_z6uyPhj15ED4" title="Concentration of credit risk percentage">11.8% of the total accounts receivable outstanding, respectively. Financial instruments, which potentially subject the Company to concentrations of credit risk, are primarily cash, notes receivable from related parties and accounts receivable. The Company performs continuing credit evaluations of its customers and does not require collateral. The Company has not experienced significant losses related to receivables. The Company at times may have cash in excess of the Federal Deposit Insurance Corporation (“FDIC”) limit. The Company has not experienced losses on these accounts and management believe the Company is not exposed to losses on such accounts. <span id="xdx_900_eus-gaap--ConcentrationRiskBenchmarkDescription_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__srt--MajorCustomersAxis__custom--LaborUnionMember_z5irJIxep5Gb" title="Concentration risk, benchmark description">Approximately 15% of our field talent are represented by a labor union. Accounts Receivable, Contract Assets, and Contract Liabilities (Deferred Revenue) Receivables represent both trade receivables from customers in relation to fees for the Company’s services and unpaid amounts for benefit services provided by third-party vendors, such as healthcare providers for which the Company records a receivable for funding until the payment is received from the customer and a corresponding customer obligations liability until the Company disburses the balances to the vendors. The Company provides an allowance for credit losses by specifically identifying accounts with a risk of collectability and providing an estimate of the loss exposure. Management considers all contract receivables as of December 31, 2025, and 2024 to be fully collectible, therefore an allowance for credit losses is not provided for. The Company records accounts receivable when its right to consideration becomes unconditional. Contract assets primarily relate to the Company’s rights to consideration for services provided that they are conditional on satisfaction of future performance obligations. The Company holds customer deposits of certain customers related to its EOR business to minimize cash flow impact and reduces risks of uncollectible trade receivables. The Company records contract liabilities (deferred revenue) when payments are made or due prior to the related performance obligations being satisfied. The Company does not have any material contract assets or long-term contract liabilities. As of December 31, 2025, and 2024, the Company’s deferred revenue totaled $235 and $207, respectively. Fair Value Measurements The Company measures fair value based on the price that the Company would receive upon selling an asset or pay to transfer a liability in an orderly transaction between market participants at the measurement date. Various inputs are used in determining the fair value of assets or liabilities. Inputs are classified into a three-tier hierarchy, summarized as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 – Quoted prices in active markets for identical assets or liabilities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 – Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the assets or liabilities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 – Significant unobservable inputs for the assets or liabilities.</td></tr> </table> When Level 1 inputs are not available, the Company measures fair value using valuation techniques that maximize the use of relevant observable inputs (Level 2) and minimizes the use of unobservable inputs (Level 3).The carrying amounts reported as of December 31, 2025 and 2024 for cash and cash equivalents, trade receivables, prepaid expenses and other current assets, accounts payable and accrued expenses, and factoring liability approximate their fair values due to the short-term nature of these instruments or are based on interest rates available to the Company that are comparable to current market rates. It is not practicable to estimate the fair value of the notes receivable from related parties due to their related party nature. RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Property and Equipment Property and equipment are stated at cost and are depreciated using primarily the straight-line method over the following estimated useful lives: furniture, fixtures, and computer equipment — <span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zv6amS904uT5" style="display: none" title="Estimated useful lives">3 three to <span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zmuB2TDst0X" title="Property and equipment, estimated useful lives">seven years; leasehold improvements — <span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zZdxoZm9Wn95" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember">over the shorter of the estimated useful life of asset or the lease term. Expenditures for renewals and betterments are capitalized whereas expenditures for repairs and maintenance are charged to income as incurred. Upon sale or disposition of property and equipment, the difference between the unamortized cost and the proceeds is recorded as either a gain or a loss. Depreciation and amortization expense for the years ended December 31, 2025, and 2024 totaled $29 and $23, respectively, and is included in selling, general and administrative expenses in the accompanying consolidated statements of operations. Long-Lived Assets The Company reviews its long-lived assets, primarily fixed assets and intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company looks primarily at the undiscounted future cash flows in its assessment of whether or not long-lived assets have been impaired. The Company did not record an impairment expense for the years ended December 31, 2025, and 2024. Other Intangible Assets The Company has intangible assets with finite lives. Intangible assets with finite useful lives were amortized over their respective estimated useful lives, ranging from 3 three to ten years, based on a pattern in which the economic benefit of the respective intangible asset is realized. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract with a customer; (2) identify the performance obligation(s) in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligation(s) in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company derives its revenues from four segments: EOR, Staffing Solutions, Direct Hire and Video and Multimedia Production. Although Direct Hire is within the Staffing Solutions domain, we consider it a separate business segment. The Company under its Staffing Services umbrella, provides managed service, consulting and temporary staffing and Direct Hire services. Revenues are recognized when promised services are delivered to the client, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues as presented in the consolidated statements of operations represent services rendered to clients, less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, and media equipment rentals are also included in revenues, and the related amounts of reimbursable expenses are included in cost of revenue. Staffing Solutions managed and Temporary staffing revenues: Field talent revenues from contracts with clients are recognized in the amount to which the Company has the right to invoice when the services are rendered by the Company’s field talent. Direct Hire staffing revenues: Direct Hire staffing revenues are recognized when employment candidates start their permanent employment. MMG estimates the effect of Direct Hire candidates who do not remain with its client through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to clients are generally calculated as a percentage of the new worker’s annual compensation. No fees for Direct Hire services are charged to employment candidates. Refer to Note 14 for disaggregated revenues by segment. Payment terms in our contracts vary by the type and location of our client partner and the services offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of December 31, 2025. There were no revenues recognized during the years ended December 31, 2025, and 2024 related to performance obligations that satisfied or partially satisfied in previous periods. There are no contract costs capitalized. The Company did not recognize any contract impairments during the years ended December 31, 2025, and 2024. Transfers of Financial Assets Transfers of financial assets that do not qualify for sale accounting are reported as collateralized borrowings. Accordingly, the related assets remain on the Company’s balance sheet and continue to be reported and accounted for as if the transfer had not occurred. Cash proceeds from these transfers are reported as liabilities, with attributable interest expense recognized over the life of the related transactions. RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Advertising The Company recognizes marketing and promotion expenses in selling, general and administrative expenses as the services are incurred. Total marketing and promotion expenses for the years ended December 31, 2025, and 2024 were $65 and $54, respectively. Earnings (Loss) Per Share Basic earnings (loss) per common share are computed by dividing net income (loss) by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company. Income Taxes The Company accounts for income taxes utilizing the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases when management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than 50% likelihood of being sustained. The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. As of December 31, 2025, and 2024, the Company did not record any accruals for interest and penalties. The Company does not foresee material changes to its uncertain tax positions within the next twelve months. The Company’s tax years remain subject to examination by tax authorities for U.S. federal income tax purposes beginning with the 2022 tax year and for state income tax purposes beginning with the 2021 tax year. <p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgL0TNECIUnk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">Recently Issued Accounting Pronouncements In 2025, the FASB issued ASU 2025-05, which provides updated guidance on the accounting for internal-use software and cloud computing arrangements, including the capitalization and amortization of implementation costs. The Company does not develop internal-use software and primarily utilizes third-party hosted (SaaS) solutions. Accordingly, the adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Recognition Disclosures. This ASU will require entities to provide enhanced disclosures related to certain expense categories included in income statement captions. The ASU aims to increase transparency and provide investors with more detailed information about the nature of expenses reported on the face of the income statement. The new standard does not change the requirements for the presentation of expenses in the face of the income statement. Under this ASU, entities are required to disaggregate, in a tabular format, expense captions presented on the face of the income statement — excluding earnings or losses from equity method investments — if they include any of the following expense categories: purchases of inventory, employee compensation, depreciation, intangible asset amortization, and depreciation or depletion. For any remaining items within each relevant expense caption, entities must provide a qualitative description of the nature of those expenses. The new ASU is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of this standard on the related disclosures. In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures. In 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, on a prospective basis. The adoption impacted the presentation and disaggregation of income tax disclosures but did not affect the Company’s consolidated financial statements. Changes in valuation allowance reflect updates to the Company’s assessment of the realizability of deferred tax assets, primarily related to net operating losses. Income taxes paid represent cash payments made to taxing authorities, net of refunds received, during the period. Income taxes paid are disaggregated by federal, state, and foreign jurisdictions. The Company made income tax payments solely to jurisdictions in the United States during 2025, including California, Connecticut, Massachusetts, New Jersey, New York, Oregon and the District of Columbia. The Company does not believe any other recently issued but not yet effective accounting pronouncement, if adopted, would have a material effect on its present or future consolidated financial statements. RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)

Basis of Presentation The Company’s consolidated financial statements reflect the financial position and operating results of Reliability, including its wholly owned subsidiary, MMG. All intercompany transactions and balances have been eliminated in consolidation. All dollar amounts presented in this Form 10-K, unless otherwise specified, are expressed in thousands.

Management Estimates The consolidated financial statements and related disclosures are prepared in conformity with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The Company must make estimates and judgments that affect the amounts reported in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to revenue recognition, allowances for credit losses, and recoverability of notes receivable, useful lives for depreciation and amortization, loss contingencies, and the valuation allowances for deferred income taxes. Actual results may be materially different from those estimated. In making its estimates, the Company considers the current economic and legislative environment.

Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of 90 days or less to be cash equivalents.

Concentrations For the year ended December 31, 2025, Clients A and B each accounted for 10% or more of the total revenue, with their respective contributions approximately <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_zDaRZGqgDI05" title="Concentration of credit risk percentage">31.5% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_zYBcqoqEkszi" title="Concentration of credit risk percentage">26.9% or <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsAAndBMember_z4fZPWXOzaaa" title="Concentration of credit risk percentage">58.4% combined. For the year ended December 31, 2024, Clients B, A, and D contributed 10% or more of the total revenue, with their respective share approximately <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_znTuz5emogVg" title="Concentration of credit risk percentage">26.9, <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_zaRCFyxM7Lt3" title="Concentration of credit risk percentage">22.6% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientDMember_zEWnpyIEFITd" title="Concentration of credit risk percentage">14.1% or <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsABAndDMember_zpgyGUT03lB8" title="Concentration of credit risk percentage">63.6% combined. Looking at our top 5 client concentration in 2025, A, B, C and D and E represented a combined approximate <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsABCAndDMember_zs9PtqPht0Qh" title="Concentration of credit risk percentage">76.7% of the total, compared to <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientsABCAndDMember_zMSvUZPrLMIh" title="Concentration of credit risk percentage">69.5% in 2024. As of December 31, 2025 two clients greater than 10% of accounts receivable outstanding were clients B at <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_zuTyG6KZSyFg" title="Concentration of credit risk percentage">41.3% and A at <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_zs2UYo38WXec" title="Concentration of credit risk percentage">19.6%. As of December 31, 2024, Clients A and B represented approximately <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientAMember_z9T57VAkSDMl" title="Concentration of credit risk percentage">19.9%, and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ClientBMember_z6uyPhj15ED4" title="Concentration of credit risk percentage">11.8% of the total accounts receivable outstanding, respectively. Financial instruments, which potentially subject the Company to concentrations of credit risk, are primarily cash, notes receivable from related parties and accounts receivable. The Company performs continuing credit evaluations of its customers and does not require collateral. The Company has not experienced significant losses related to receivables. The Company at times may have cash in excess of the Federal Deposit Insurance Corporation (“FDIC”) limit. The Company has not experienced losses on these accounts and management believe the Company is not exposed to losses on such accounts. <span id="xdx_900_eus-gaap--ConcentrationRiskBenchmarkDescription_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__srt--MajorCustomersAxis__custom--LaborUnionMember_z5irJIxep5Gb" title="Concentration risk, benchmark description">Approximately 15% of our field talent are represented by a labor union.

0.315

0.269

0.584

0.269

0.226

0.141

0.636

0.767

0.695

0.413

0.196

0.199

0.118

Approximately 15% of our field talent are represented by a labor union

Accounts Receivable, Contract Assets, and Contract Liabilities (Deferred Revenue) Receivables represent both trade receivables from customers in relation to fees for the Company’s services and unpaid amounts for benefit services provided by third-party vendors, such as healthcare providers for which the Company records a receivable for funding until the payment is received from the customer and a corresponding customer obligations liability until the Company disburses the balances to the vendors. The Company provides an allowance for credit losses by specifically identifying accounts with a risk of collectability and providing an estimate of the loss exposure. Management considers all contract receivables as of December 31, 2025, and 2024 to be fully collectible, therefore an allowance for credit losses is not provided for. The Company records accounts receivable when its right to consideration becomes unconditional. Contract assets primarily relate to the Company’s rights to consideration for services provided that they are conditional on satisfaction of future performance obligations. The Company holds customer deposits of certain customers related to its EOR business to minimize cash flow impact and reduces risks of uncollectible trade receivables. The Company records contract liabilities (deferred revenue) when payments are made or due prior to the related performance obligations being satisfied. The Company does not have any material contract assets or long-term contract liabilities. As of December 31, 2025, and 2024, the Company’s deferred revenue totaled $235 and $207, respectively.

235000

207000

Fair Value Measurements The Company measures fair value based on the price that the Company would receive upon selling an asset or pay to transfer a liability in an orderly transaction between market participants at the measurement date. Various inputs are used in determining the fair value of assets or liabilities. Inputs are classified into a three-tier hierarchy, summarized as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 – Quoted prices in active markets for identical assets or liabilities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 – Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the assets or liabilities;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 – Significant unobservable inputs for the assets or liabilities.</td></tr> </table> When Level 1 inputs are not available, the Company measures fair value using valuation techniques that maximize the use of relevant observable inputs (Level 2) and minimizes the use of unobservable inputs (Level 3).The carrying amounts reported as of December 31, 2025 and 2024 for cash and cash equivalents, trade receivables, prepaid expenses and other current assets, accounts payable and accrued expenses, and factoring liability approximate their fair values due to the short-term nature of these instruments or are based on interest rates available to the Company that are comparable to current market rates. It is not practicable to estimate the fair value of the notes receivable from related parties due to their related party nature.

Property and Equipment Property and equipment are stated at cost and are depreciated using primarily the straight-line method over the following estimated useful lives: furniture, fixtures, and computer equipment — <span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_zv6amS904uT5" style="display: none" title="Estimated useful lives">3 three to <span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zmuB2TDst0X" title="Property and equipment, estimated useful lives">seven years; leasehold improvements — <span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zZdxoZm9Wn95" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember">over the shorter of the estimated useful life of asset or the lease term. Expenditures for renewals and betterments are capitalized whereas expenditures for repairs and maintenance are charged to income as incurred. Upon sale or disposition of property and equipment, the difference between the unamortized cost and the proceeds is recorded as either a gain or a loss. Depreciation and amortization expense for the years ended December 31, 2025, and 2024 totaled $29 and $23, respectively, and is included in selling, general and administrative expenses in the accompanying consolidated statements of operations.

P3Y

P7Y

29000

23000

Long-Lived Assets The Company reviews its long-lived assets, primarily fixed assets and intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company looks primarily at the undiscounted future cash flows in its assessment of whether or not long-lived assets have been impaired. The Company did not record an impairment expense for the years ended December 31, 2025, and 2024.

Other Intangible Assets The Company has intangible assets with finite lives. Intangible assets with finite useful lives were amortized over their respective estimated useful lives, ranging from 3 three to ten years, based on a pattern in which the economic benefit of the respective intangible asset is realized.

P3Y

P10Y

Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract with a customer; (2) identify the performance obligation(s) in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligation(s) in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company derives its revenues from four segments: EOR, Staffing Solutions, Direct Hire and Video and Multimedia Production. Although Direct Hire is within the Staffing Solutions domain, we consider it a separate business segment. The Company under its Staffing Services umbrella, provides managed service, consulting and temporary staffing and Direct Hire services. Revenues are recognized when promised services are delivered to the client, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues as presented in the consolidated statements of operations represent services rendered to clients, less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, and media equipment rentals are also included in revenues, and the related amounts of reimbursable expenses are included in cost of revenue. Staffing Solutions managed and Temporary staffing revenues: Field talent revenues from contracts with clients are recognized in the amount to which the Company has the right to invoice when the services are rendered by the Company’s field talent. Direct Hire staffing revenues: Direct Hire staffing revenues are recognized when employment candidates start their permanent employment. MMG estimates the effect of Direct Hire candidates who do not remain with its client through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to clients are generally calculated as a percentage of the new worker’s annual compensation. No fees for Direct Hire services are charged to employment candidates. Refer to Note 14 for disaggregated revenues by segment. Payment terms in our contracts vary by the type and location of our client partner and the services offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of December 31, 2025. There were no revenues recognized during the years ended December 31, 2025, and 2024 related to performance obligations that satisfied or partially satisfied in previous periods. There are no contract costs capitalized. The Company did not recognize any contract impairments during the years ended December 31, 2025, and 2024.

Transfers of Financial Assets Transfers of financial assets that do not qualify for sale accounting are reported as collateralized borrowings. Accordingly, the related assets remain on the Company’s balance sheet and continue to be reported and accounted for as if the transfer had not occurred. Cash proceeds from these transfers are reported as liabilities, with attributable interest expense recognized over the life of the related transactions.

Advertising The Company recognizes marketing and promotion expenses in selling, general and administrative expenses as the services are incurred. Total marketing and promotion expenses for the years ended December 31, 2025, and 2024 were $65 and $54, respectively.

65000

54000

Earnings (Loss) Per Share Basic earnings (loss) per common share are computed by dividing net income (loss) by the weighted average number of common shares outstanding during the year. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company.

Income Taxes The Company accounts for income taxes utilizing the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases when management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than 50% likelihood of being sustained. The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. As of December 31, 2025, and 2024, the Company did not record any accruals for interest and penalties. The Company does not foresee material changes to its uncertain tax positions within the next twelve months. The Company’s tax years remain subject to examination by tax authorities for U.S. federal income tax purposes beginning with the 2022 tax year and for state income tax purposes beginning with the 2021 tax year.

An uncertain income tax position will not be recognized if it has less than 50% likelihood of being sustained

The Company’s tax years remain subject to examination by tax authorities for U.S. federal income tax purposes beginning with the 2022 tax year and for state income tax purposes beginning with the 2021 tax year

<p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgL0TNECIUnk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">Recently Issued Accounting Pronouncements In 2025, the FASB issued ASU 2025-05, which provides updated guidance on the accounting for internal-use software and cloud computing arrangements, including the capitalization and amortization of implementation costs. The Company does not develop internal-use software and primarily utilizes third-party hosted (SaaS) solutions. Accordingly, the adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Recognition Disclosures. This ASU will require entities to provide enhanced disclosures related to certain expense categories included in income statement captions. The ASU aims to increase transparency and provide investors with more detailed information about the nature of expenses reported on the face of the income statement. The new standard does not change the requirements for the presentation of expenses in the face of the income statement. Under this ASU, entities are required to disaggregate, in a tabular format, expense captions presented on the face of the income statement — excluding earnings or losses from equity method investments — if they include any of the following expense categories: purchases of inventory, employee compensation, depreciation, intangible asset amortization, and depreciation or depletion. For any remaining items within each relevant expense caption, entities must provide a qualitative description of the nature of those expenses. The new ASU is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of the adoption of this standard on the related disclosures. In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures. In 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, on a prospective basis. The adoption impacted the presentation and disaggregation of income tax disclosures but did not affect the Company’s consolidated financial statements. Changes in valuation allowance reflect updates to the Company’s assessment of the realizability of deferred tax assets, primarily related to net operating losses. Income taxes paid represent cash payments made to taxing authorities, net of refunds received, during the period. Income taxes paid are disaggregated by federal, state, and foreign jurisdictions. The Company made income tax payments solely to jurisdictions in the United States during 2025, including California, Connecticut, Massachusetts, New Jersey, New York, Oregon and the District of Columbia. The Company does not believe any other recently issued but not yet effective accounting pronouncement, if adopted, would have a material effect on its present or future consolidated financial statements.

NOTE 4 – TRADE RECEIVABLES Contract receivables for the years ended December 31, 2025, and 2024 consist of the following: SCHEDULE OF CONTRACT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zphikqRgXtK8" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zbcHzX9Rrc3h" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--AccountsReceivableUnfactored_iI_pn3n3_maCzXRN_z1BptQaxvbHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable, unfactored</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">979</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,313</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--UnbilledReceivablesCurrent_iI_pn3n3_maCzXRN_zzVlvE3yC3Kd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unbilled receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccountsReceivableFactored_iI_pn3n3_maCzXRN_zCH0vxn76idi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accounts receivable, factored</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">488</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,375</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsNotesAndLoansReceivableNetCurrent_iTI_pn3n3_mtCzXRN_zivup1H5kd8b" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,594</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,785</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> All the net trade receivables are pledged as collateral on a loan agreement. The unbilled receivables relate to services that were performed, and the related revenue was recognized but the Company has not invoiced for these services as of December 31, 2025.

Contract receivables for the years ended December 31, 2025, and 2024 consist of the following: SCHEDULE OF CONTRACT RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zphikqRgXtK8" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zbcHzX9Rrc3h" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--AccountsReceivableUnfactored_iI_pn3n3_maCzXRN_z1BptQaxvbHa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable, unfactored</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">979</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,313</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--UnbilledReceivablesCurrent_iI_pn3n3_maCzXRN_zzVlvE3yC3Kd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unbilled receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AccountsReceivableFactored_iI_pn3n3_maCzXRN_zCH0vxn76idi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accounts receivable, factored</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">488</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,375</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsNotesAndLoansReceivableNetCurrent_iTI_pn3n3_mtCzXRN_zivup1H5kd8b" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,594</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,785</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

979000 2313000

127000

97000

488000 2375000

1594000

4785000

NOTE 5 – PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment for the years ended December 31, 2025, and 2024 consist of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zwcp3y3LLyn6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zEHdjU6wHh22" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zoeBjLCHEZJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">76</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerSoftwareMember_zPORczK2y0wd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Computer software</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">170</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">160</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENz6zW_z68Ol4I5oUk1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property, plant and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENz6zW_zGEpdZ7pp27j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(205</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(176</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENz6zW_zgiSTmo73Vy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">40</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">60</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Property, plant and equipment for the years ended December 31, 2025, and 2024 consist of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zwcp3y3LLyn6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zEHdjU6wHh22" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zoeBjLCHEZJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">75</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">76</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerSoftwareMember_zPORczK2y0wd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Computer software</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">170</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">160</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENz6zW_z68Ol4I5oUk1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property, plant and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENz6zW_zGEpdZ7pp27j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(205</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(176</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENz6zW_zgiSTmo73Vy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">40</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">60</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

75000

76000

170000

160000

245000

236000

205000

176000

40000

60000

NOTE 6 - ACCRUED EXPENSES Accrued expenses for the years ended December 31, 2025 and 2024 consist of the following: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zw5Ont5sOid2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zdsnzmkAYcl3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--AccruedVendorCostsCurrent_iI_pn3n3_maALCzQfF_z0cK1zjLCJml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued vendor costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">181</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">155</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedInsuranceCurrent_iI_pn3n3_maALCzQfF_z4B8QGuo9q8b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financed insurance payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">111</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maALCzQfF_zHHJcHeMQqTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_pn3n3_mtALCzQfF_zqn56tgGUvoa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Accrued expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Accrued expenses for the years ended December 31, 2025 and 2024 consist of the following: SCHEDULE OF ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zw5Ont5sOid2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zdsnzmkAYcl3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--AccruedVendorCostsCurrent_iI_pn3n3_maALCzQfF_z0cK1zjLCJml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued vendor costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">181</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">155</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedInsuranceCurrent_iI_pn3n3_maALCzQfF_z4B8QGuo9q8b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financed insurance payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">111</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_pn3n3_maALCzQfF_zHHJcHeMQqTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesCurrent_iTI_pn3n3_mtALCzQfF_zqn56tgGUvoa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Accrued expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

181000 155000

132000

111000

10000

22000

323000

288000

NOTE 7 - INCOME TAXES Income tax expense for the years ended December 31, 2025, and 2024 are comprised of the following: SCHEDULE OF INCOME TAX EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_49B_20250101__20251231_zkByIfVAxTj7" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_496_20240101__20241231_z3zMXdE6efM6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentFederalTaxExpenseBenefit_pn3n3_maITEBzDUV_zicmrrrnnJRa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current federal income tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_pn3n3_maITEBzDUV_zayKCCtLbrpc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current state income tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxExpenseBenefit_pn3n3_maITEBzDUV_zOG6NcrMqvW9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Deferred income tax </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_iT_pn3n3_mtITEBzDUV_ztOkLYGbPHy5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Significant components of the Company’s deferred income tax assets (liabilities) are as follows at The Company has federal and state net operating loss carryforwards (“NOLs”) available to offset future taxable income. As of December 31, 2025, the Company had approximately $1,665 of total NOL carryforwards, consisting of $1,499 of federal NOLs and $166 of state NOLs. Federal NOLs generated in tax years beginning after December 31, 2017 do not expire but are subject to limitations on utilization. State NOLs may expire at various dates depending on the jurisdiction, if not utilized. The Company has not completed a formal analysis under Internal Revenue Code Section 382 to determine whether ownership changes have occurred that could limit the utilization of its NOL carryforwards. If such limitations apply, the amount of NOLs available to offset future taxable income could be significantly reduced. RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) SCHEDULE OF DEFERRED INCOME TAX ASSETS (LIABILITIES) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zYarycFi3rp1" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_z4V18i7GtcV5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zQ5ttsz2q6fi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets (liabilities):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation_i01I_maDTANzb30_zi8nP7urJESf" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Employee accruals</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">33</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther_i01I_maDTANzb30_z8zvB3Ke4T46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Accrued workers’ compensation and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTANzb30_zOcSjlCuqlr6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Federal and State net operating loss carry forwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">605</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOther_i01I_maDTANzb30_zQ5IK0vMjzrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zF35qxRxaqq7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAsset_i01I_di_msDTANzb30_zRmiWXjTUBv9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Intangibles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_di_msDTANzb30_zECHbgnsZu7h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Fixed assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_i01TI_mtDTANzb30_maDTALNzOYe_zdxpvnGbWX5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Deferred income taxes, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,708</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">653</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_i01NI_di_msDTALNzOYe_zZz7jzykWg4e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,708</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(653</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzOYe_zCUt7QxUIvdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets (liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows: SCHEDULE OF INCOME TAX PROVISION, RECONCILED TO TAX COMPUTED AT STATUTORY FEDERAL RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231_zATBBsD9DQ4e" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240101__20241231_zwLP07DaJhk3" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zMVeOmhgRqAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Tax expense at <span id="xdx_901_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_iP1us-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_dxL_c20250101__20251231_zivnu0nMBU9c" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23DomesticCountryMember"><span id="xdx_907_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_iP1us-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_dxL_c20240101__20241231_zek0PA6wHcNi" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23DomesticCountryMember">federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(158</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--EffectiveIncomeTaxRateReconciliationOfFederalStatutoryIncomeTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zglI23bBvjwl" style="width: 11%; text-align: right" title="Tax expense at federal statutory rate, percentage">21.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(125</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateReconciliationOfFederalStatutoryIncomeTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zue9knt9yoQb" style="width: 11%; text-align: right" title="Tax expense at federal statutory rate, percentage">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_ztzOPRRzIic6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State income taxes, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zZBvXpgCXhY8" style="text-align: right" title="State income taxes, net, percentage">-1.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(27</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_z1S97le500sg" style="text-align: right" title="State income taxes, net, percentage">4.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zR3VcVqVbVvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent Differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zHKhdNM1LhC4" style="text-align: right" title="Permanent Differences, percentage">-1.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zAqqphiLinld" style="text-align: right" title="Permanent Differences, percentage">-0.1</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationNetOperatingLossCarryforwards_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z1NN8A8nkuTi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expired of NOL carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,435 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EffectiveIncomeTaxRateReconciliationNetOperatingLossCarryforwards_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zGYO7jn2OXci" style="text-align: right" title="Expired of NOL carryforwards, percentage">-190.9</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--EffectiveIncomeTaxRateReconciliationNetOperatingLossCarryforwards_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zVEBNiClY7r2" style="text-align: right" title="Expired of NOL carryforwards, percentage">0.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zlNVLiGXvBDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Prior year NOL true-up</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,336</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98C_ecustom--EffectiveIncomeTaxRateOfReconciliationPriorYearIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zpunoeMvPluf" style="margin: 0" title="Prior year NOL true-up, percentage">310.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateOfReconciliationPriorYearIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zwrM5A6YB3I" style="text-align: right" title="Prior year NOL true-up, percentage">-0.3</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_ecustom--IncomeTaxReconciliationOtherDeferredAdjustments_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z2EeN0rJISh1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other deferred adjustments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationOtherDeferredAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_z2YiBwRwyHwk" style="text-align: right" title="Other deferred adjustments, percentage">0.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateReconciliationOtherDeferredAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zP4EQPtBlyel" style="text-align: right" title="Other deferred adjustments, percentage">0.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z8ZxXZFGKrlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsOfValuationAllowance_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zPuXWW5WI4L2" style="text-align: right" title="Change in valuation allowance, percentage">-140.7</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsOfValuationAllowance_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zv6ARC2rPEq9" style="text-align: right" title="Change in valuation allowance, percentage">-24.1</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationOtherAdjustments_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zEMaECESkPXe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zpouXSdNEK5j" style="text-align: right" title="Other, net, percentage">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zRxlRilgHsXl" style="text-align: right" title="Other, net, percentage">0.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z4YPUzPICbv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Effect of deferred rate change</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_ziDa1G8zOZ63" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of deferred rate change, percentage">0.0</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zw1iVS3130J7" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of deferred rate change, percentage">-1.1</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iTP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_mtITEBzUyX_zCosoPdkJLtf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iTP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_mtEFG_c20250101__20251231_zMlOIjUh7FF6" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percentage">-2.1</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iTP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_mtEFG_c20240101__20241231_zWojW7Qly62b" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percentage">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> Tax expense at federal statutory rate (21%)

Income tax expense for the years ended December 31, 2025, and 2024 are comprised of the following: SCHEDULE OF INCOME TAX EXPENSE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_49B_20250101__20251231_zkByIfVAxTj7" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_496_20240101__20241231_z3zMXdE6efM6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentFederalTaxExpenseBenefit_pn3n3_maITEBzDUV_zicmrrrnnJRa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Current federal income tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_pn3n3_maITEBzDUV_zayKCCtLbrpc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current state income tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxExpenseBenefit_pn3n3_maITEBzDUV_zOG6NcrMqvW9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Deferred income tax </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_iT_pn3n3_mtITEBzDUV_ztOkLYGbPHy5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

14000

1665000

1499000

166000

SCHEDULE OF DEFERRED INCOME TAX ASSETS (LIABILITIES) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zYarycFi3rp1" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_z4V18i7GtcV5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zQ5ttsz2q6fi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets (liabilities):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation_i01I_maDTANzb30_zi8nP7urJESf" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Employee accruals</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">33</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther_i01I_maDTANzb30_z8zvB3Ke4T46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Accrued workers’ compensation and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTANzb30_zOcSjlCuqlr6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Federal and State net operating loss carry forwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">605</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOther_i01I_maDTANzb30_zQ5IK0vMjzrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zF35qxRxaqq7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAsset_i01I_di_msDTANzb30_zRmiWXjTUBv9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Intangibles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_di_msDTANzb30_zECHbgnsZu7h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Fixed assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_i01TI_mtDTANzb30_maDTALNzOYe_zdxpvnGbWX5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Deferred income taxes, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,708</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">653</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_i01NI_di_msDTALNzOYe_zZz7jzykWg4e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,708</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(653</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzOYe_zCUt7QxUIvdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets (liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

33000

39000

1000

1665000

605000

1000

-11000 -12000

2000

5000

1708000

653000

1708000

653000

The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows: SCHEDULE OF INCOME TAX PROVISION, RECONCILED TO TAX COMPUTED AT STATUTORY FEDERAL RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20250101__20251231_zATBBsD9DQ4e" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240101__20241231_zwLP07DaJhk3" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zMVeOmhgRqAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Tax expense at <span id="xdx_901_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_iP1us-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_dxL_c20250101__20251231_zivnu0nMBU9c" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23DomesticCountryMember"><span id="xdx_907_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_iP1us-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_dxL_c20240101__20241231_zek0PA6wHcNi" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23DomesticCountryMember">federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(158</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--EffectiveIncomeTaxRateReconciliationOfFederalStatutoryIncomeTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zglI23bBvjwl" style="width: 11%; text-align: right" title="Tax expense at federal statutory rate, percentage">21.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(125</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateReconciliationOfFederalStatutoryIncomeTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zue9knt9yoQb" style="width: 11%; text-align: right" title="Tax expense at federal statutory rate, percentage">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_ztzOPRRzIic6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State income taxes, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zZBvXpgCXhY8" style="text-align: right" title="State income taxes, net, percentage">-1.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(27</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_z1S97le500sg" style="text-align: right" title="State income taxes, net, percentage">4.6</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zR3VcVqVbVvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent Differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zHKhdNM1LhC4" style="text-align: right" title="Permanent Differences, percentage">-1.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zAqqphiLinld" style="text-align: right" title="Permanent Differences, percentage">-0.1</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationNetOperatingLossCarryforwards_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z1NN8A8nkuTi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expired of NOL carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,435 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EffectiveIncomeTaxRateReconciliationNetOperatingLossCarryforwards_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zGYO7jn2OXci" style="text-align: right" title="Expired of NOL carryforwards, percentage">-190.9</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--EffectiveIncomeTaxRateReconciliationNetOperatingLossCarryforwards_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zVEBNiClY7r2" style="text-align: right" title="Expired of NOL carryforwards, percentage">0.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zlNVLiGXvBDk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Prior year NOL true-up</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,336</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98C_ecustom--EffectiveIncomeTaxRateOfReconciliationPriorYearIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zpunoeMvPluf" style="margin: 0" title="Prior year NOL true-up, percentage">310.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateOfReconciliationPriorYearIncomeTaxes_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zwrM5A6YB3I" style="text-align: right" title="Prior year NOL true-up, percentage">-0.3</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_ecustom--IncomeTaxReconciliationOtherDeferredAdjustments_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z2EeN0rJISh1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other deferred adjustments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationOtherDeferredAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_z2YiBwRwyHwk" style="text-align: right" title="Other deferred adjustments, percentage">0.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateReconciliationOtherDeferredAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zP4EQPtBlyel" style="text-align: right" title="Other deferred adjustments, percentage">0.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z8ZxXZFGKrlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsOfValuationAllowance_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zPuXWW5WI4L2" style="text-align: right" title="Change in valuation allowance, percentage">-140.7</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsOfValuationAllowance_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zv6ARC2rPEq9" style="text-align: right" title="Change in valuation allowance, percentage">-24.1</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationOtherAdjustments_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_zEMaECESkPXe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_zpouXSdNEK5j" style="text-align: right" title="Other, net, percentage">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zRxlRilgHsXl" style="text-align: right" title="Other, net, percentage">0.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_iP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_maITEBzUyX_z4YPUzPICbv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Effect of deferred rate change</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20250101__20251231_ziDa1G8zOZ63" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of deferred rate change, percentage">0.0</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_iP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_maEFG_c20240101__20241231_zw1iVS3130J7" style="border-bottom: Black 1pt solid; text-align: right" title="Effect of deferred rate change, percentage">-1.1</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_iTP1us-gaap--IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_mtITEBzUyX_zCosoPdkJLtf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iTP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_mtEFG_c20250101__20251231_zMlOIjUh7FF6" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percentage">-2.1</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iTP1us-gaap--EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_pid_dp_uPure_mtEFG_c20240101__20241231_zWojW7Qly62b" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percentage">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

-158000

0.210

-125000

0.210

11000

-0.015

-27000

0.046

8000

-0.011

1000

-0.001

1435000 -1.909 0.000

-2336000

3.106

2000

-0.003 -4000 0.005 0.000

1058000

-1.407

143000

-0.241

0.000

6000

-0.011

14000

-0.021

0.000

0.21

NOTE 8 – TRANSFER OF FINANCIAL ASSETS During 2025, the Company entered into receivables purchase programs with JPMorgan (“JPM”) and Mitsubishi UFJ Financial Group (“MUFG”), under which certain eligible trade receivables may be transferred on a non-recourse basis, other than customary representations and warranties and limited breach-based repurchase obligations. The Company evaluated these transfers under ASC 860, Transfers and Servicing, and concluded that transfers under these programs are accounted for as sales when control over the receivables is surrendered. Accordingly, qualifying receivables are derecognized upon transfer, and the related discounts and fees are recognized as loss on sale of receivables in the consolidated statements of operations. Because the transferred receivables arise from the Company’s ordinary revenue-producing activities, cash proceeds from these transfers are classified within operating cash flows. During the year ended December 31, 2025, the Company sold $6,509 of receivables under the JPM program and $1,354 under the MUFG program and received cash proceeds of $6,455 and $1,211, respectively. The Company recognized discounts and fees of $54 under the JPM program and $19 under the MUFG program, which were recorded as loss on sale of receivables during 2025 in other income (expense) on the accompanying consolidated statement of operations. The difference between the carrying value of receivables sold and the cash proceeds received, totaling $73 for the year ended December 31, 2025, represents non-cash adjustments included in net income for purposes of reconciling net loss to net cash provided by operating activities in the consolidated statement of cash flows. These amounts are added back in the operating section of the consolidated statement of cash flows. The Company did not retain servicing assets or liabilities, beneficial interests, derivatives, or other significant continuing involvement in the transferred receivables, and its exposure under customary representations and warranties and limited breach-based repurchase obligations was not material as of December 31, 2025.

6509000

1354000

6455000

1211000

54000 19000

-73000

NOTE 9 – DEBT Factoring Facility - Gulf Coast Bank and Trust Company The Company maintains a factoring and security agreement with Gulf Coast Bank and Trust Company, which under their lending arm, Gulf Coast Business Credit (“Gulf”), provides for the sale of certain receivables with full recourse. Under this arrangement, the Company receives advances of up to 93% of eligible receivables, with the remaining balance held as a reserve. The reserve is released as underlying customer payments are collected. Because the Company retains recourse under this arrangement, transfers of receivables are accounted for as secured borrowings rather than sales. Proceeds from the sale of receivables were $8,299 and $9,132 for the years ended December 31, 2025, and 2024, respectively. Repayments totaled $10,220 and $6,930 for the years ending December 31, 2025, and 2024, respectively. Thus, the total outstanding balance under the recourse contract was $455 and $2,375 as of December 31, 2025, and 2024, respectively. RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Financing costs associated with this facility totaled $105 and $108 for the years ended December 31, 2025 and 2024, respectively.

0.93 8299000 9132000 10220000 6930000 455000 2375000

105000

108000

NOTE 10 – COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings arising in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse outcome in these or other matters could arise that may have an adverse effect on the Company’s business, financial condition, or results of operations. Except as described below, the Company is not currently aware of any material pending legal proceedings. Vivos Group Arbitration and Judgments Beginning in March 2020, the Company and its subsidiary Maslow Media Group, Inc. (“MMG”) initiated legal proceedings against members of the Vivos Group related to breaches of the Merger Agreement and outstanding debt obligations owed to MMG. In the fall of 2021, the parties agreed to resolve the dispute through arbitration, and arbitration proceedings commenced in February 2022. On August 31, 2022, the arbitrator issued an award (the “Award”) in favor of the Company and MMG, including findings of fraud damages. Supplemental awards were subsequently issued on May 17, 2023, October 10, 2023, and October 27, 2023. In aggregate, the arbitration awards provided for recovery of amounts owed under promissory notes issued by members of the Vivos Group, accrued contractual interest, attorneys’ fees and expenses of $<span id="xdx_90C_eus-gaap--LegalFees_pn3n3_c20231027__20231027__dei--LegalEntityAxis__custom--MaslowMediaGroupIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivosHoldingsLLCMember_zgOQNMwRugwb" title="Attorneys fees and expenses">1,209, and contract damages of $<span id="xdx_90D_eus-gaap--LossContingencyDamagesAwardedValue_pn3n3_c20231027__20231027__dei--LegalEntityAxis__custom--MaslowMediaGroupIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivosHoldingsLLCMember_zWmAV0lGSk9e" title="Contract damages">1,000 to be satisfied through the transfer of shares of the Company’s common stock previously issued to the Vivos Group in connection with the merger. The total value of the awards on December 31, 2025 aggregated $<span id="xdx_902_eus-gaap--StockIssued1_pn3n3_c20250101__20251231__dei--LegalEntityAxis__custom--MaslowMediaGroupIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivosHoldingsLLCMember_zIMB6q2X9bN4" title="Value of the awards">8,808. The May 17, 2023, supplemental award also appointed a Receiver whose primary responsibility was to assist in the enforcement and collection of the arbitration awards, including recovery of amounts owed and related damages, costs, and fees. On December 29, 2023, the Circuit Court for Montgomery County, Maryland entered orders confirming the arbitration awards as judgments in favor of Reliability Incorporated. These judgments became final on January 29, 2024, after the expiration of the appeal period and are enforceable for a period of twelve years, subject to renewal and enforcement in other jurisdictions. Settlement Agreement On February 16, 2026, the Company entered into a settlement agreement with the Vivos Group to resolve the outstanding judgments and enforcement matters. Under the terms of the settlement agreement, the Vivos Group agreed to transfer to the Company certain shares of the Company’s common stock previously issued to them in connection with the merger. Upon completion of the transfers, the shares will be returned to the Company and recorded as treasury shares. The settlement agreement provided specified time periods for the execution and delivery of the required transfer documentation. If the required transfers were not completed within the agreed timeframes, the Company could pursue enforcement of the judgments and related remedies through the courts. In March 2026, the Company filed a motion with the court seeking entry of a consent judgment to effectuate the transfer of these shares through the Company’s transfer agent. As of the date of this filing, the transfer process has not yet been completed. Management expects that resolution of this matter, including completion of the settlement transfers or enforcement of the related judgments, will reduce legal and administrative costs in future periods.

1209000

1000000

8808000

NOTE 11 - EQUITY The Company’s authorized capital stock consists of 300,000,000 shares of common stock with no par value. All authorized shares of Company Common Stock are issued and outstanding.

300000000

NOTE 12 - RELATED PARTY TRANSACTIONS Former Related Party Relationship Prior to and following the October 29, 2019 Merger, members of the Vivos Group were majority shareholders of the Company and were considered related parties. As of December 31, 2025, the Vivos Group remained related parties due to their ownership interests. RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands) Related Party Notes Receivable The amounts due from the Vivos Group arose from acquisition-related borrowings and advances made prior to the October 29, 2019 merger. These borrowings consisted of several promissory notes and related advances associated with the Maslow Media acquisition structure. Following arbitration proceedings concluded in 2022 and supplemental awards issued in 2023, the outstanding balances, together with accrued interest and related obligations, were incorporated into the final arbitration awards and related court judgments. As of December 31, 2025, and 2024, the aggregate balance due from members of the Vivos Group totaled $6,357 and $5,847, respectively. Interest accrues pursuant to the terms of the arbitration awards and related agreements. Management evaluates the collectability of these amounts on an ongoing basis. On February 16, 2026, the Company entered into a settlement agreement with the Vivos Group pursuant to which members of the Vivos Group agreed to transfer to the Company shares of the Company’s common stock in full satisfaction of the outstanding judgments and related obligations. The settlement occurred subsequent to December 31, 2025, and did not require adjustment to the Company’s consolidated financial statements as of that date. As of the date of issuance of these financial statements, the transfer of the shares is in process pursuant to the settlement agreement.

6357000

5847000

NOTE 13 - EMPLOYEE BENEFIT PLAN The Company provides a defined contribution plan (the “401(k) Plan”) for the benefit of its eligible full-time employees. The 401(k) Plan allows employees to make contributions subject to applicable statutory limitations. The Company currently does not match employee contributions.

NOTE 14 - BUSINESS SEGMENTS The Company operates within four industry segments: EOR, Staffing Solutions, Direct Hire, and Video and Multimedia Production. The EOR segment provides media field talent to a host of large corporate customers in all 50 states. The Staffing Solutions segment provides skilled Media and IT field talent on a nationwide basis for customers in a myriad of industries. Direct Hire fulfils direct placement requests by MMG clients for a wide variety of posts, including administrative, media and IT professionals. The Video and Multimedia Production segment provides Script-to-Screen services for corporate, government and non-profit clients, globally. Segment gross profit includes revenue and cost of services only. Currently, the Company is not allocating interest income, interest expense, depreciation expense, other income (expense), income tax benefit (expense) and sales, general, and administrative expenses at the segment level. Our operating segments align with our organizational structure and are regularly reviewed by our Chief Executive Officer (our chief operating decision-maker or “CODM”) to allocate resources and assess performance. We evaluate segments based on revenue and gross profit, which also guide our annual budgeting process. Monthly, our CODM reviews segment revenue and gross profit against the prior year and budget to inform working capital allocation decisions. The measure of segment assets is reported on the consolidated balance sheet as total assets. The following table provides a reconciliation of revenue and gross profit by reportable segment to consolidated results for the years indicated: Gross Profit Performance by Segment SCHEDULE OF GROSS PROFIT PERFORMANCE BY SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Business Segment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross Profit</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">GM %</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Business Segment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross Profit</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">GM %</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 11%">EOR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--EORMember_zY3SXvqNeXLc" style="width: 9%; text-align: right">16,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--EORMember_zinllWlzG16e" style="width: 9%; text-align: right">1,933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--EORMember_zvXkaf04dYkg" style="width: 9%; text-align: right" title="Gross Margin Percentage">11.8</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 11%">EOR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--EORMember_ztXL0DZC7wG1" style="width: 9%; text-align: right">20,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--EORMember_zvkoBc9uGacd" style="width: 8%; text-align: right">2,445</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--EORMember_zo2xXmiby66c" style="width: 8%; text-align: right" title="Gross Margin Percentage">12.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Staffing</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--StaffingMember_zLlyQE8S9P4i" style="text-align: right">4,072</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--StaffingMember_zu0H6gAWNj8d" style="text-align: right">935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--StaffingMember_zHJ7POKVdlv2" style="text-align: right">23.0</td><td style="text-align: left">%</td><td> </td> <td>Staffing</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--StaffingMember_zRkKf4GjhiB5" style="text-align: right">3,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--StaffingMember_zSe0haKprx24" style="text-align: right">617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--StaffingMember_zsAZ9TrE5Y42" style="text-align: right">18.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Video Production</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--VideoProductionMember_z8WH84g1Vg5k" style="text-align: right">208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zt4XnS7a3PPg" style="text-align: right">51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zGk4kIrFW5m6" style="text-align: right">24.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">Video Production</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zcr23PyljMq1" style="text-align: right">204</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--VideoProductionMember_ztebfiMpxXa7" style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zc1Y8I0VLBia" style="text-align: right">19.1</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Direct Hire</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--DirectHireMember_zTPbIVaJxIh7" style="border-bottom: Black 1pt solid; text-align: right">37</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--DirectHireMember_zgYkQzWdzySi" style="border-bottom: Black 1pt solid; text-align: right">33</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--DirectHireMember_z589rB5lYcA" style="border-bottom: Black 1pt solid; text-align: right">89.2</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Direct Hire</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--DirectHireMember_zgjIq2wlvQIf" style="border-bottom: Black 1pt solid; text-align: right">95</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--DirectHireMember_zRmNCLjqoxq9" style="border-bottom: Black 1pt solid; text-align: right">90</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--DirectHireMember_zbCJIcNVScKd" style="border-bottom: Black 1pt solid; text-align: right">94.7</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231_zUMJDYnlOJo3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">20,717</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20250101__20251231_zx7HsqROrx6i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,952</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231_zna7jkSp1GJ8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Gross margin percentage">14.2</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231_zSEjDPV7z2Ki" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Revenue">23,982</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_pn3n3_c20240101__20241231_zjnuGsr0Nwz8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Gross profit">3,192</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231_zLdLjzBrrHcc" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Gross margin percentage">13.3</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td></tr> </table> RELIABILITY INCORPORATED AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (amounts in thousands)

The following table provides a reconciliation of revenue and gross profit by reportable segment to consolidated results for the years indicated: Gross Profit Performance by Segment SCHEDULE OF GROSS PROFIT PERFORMANCE BY SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Business Segment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross Profit</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">GM %</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Business Segment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross Profit</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">GM %</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 11%">EOR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--EORMember_zY3SXvqNeXLc" style="width: 9%; text-align: right">16,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--EORMember_zinllWlzG16e" style="width: 9%; text-align: right">1,933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--EORMember_zvXkaf04dYkg" style="width: 9%; text-align: right" title="Gross Margin Percentage">11.8</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 11%">EOR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--EORMember_ztXL0DZC7wG1" style="width: 9%; text-align: right">20,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--EORMember_zvkoBc9uGacd" style="width: 8%; text-align: right">2,445</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--EORMember_zo2xXmiby66c" style="width: 8%; text-align: right" title="Gross Margin Percentage">12.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Staffing</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--StaffingMember_zLlyQE8S9P4i" style="text-align: right">4,072</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--StaffingMember_zu0H6gAWNj8d" style="text-align: right">935</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--StaffingMember_zHJ7POKVdlv2" style="text-align: right">23.0</td><td style="text-align: left">%</td><td> </td> <td>Staffing</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--StaffingMember_zRkKf4GjhiB5" style="text-align: right">3,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--StaffingMember_zSe0haKprx24" style="text-align: right">617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--StaffingMember_zsAZ9TrE5Y42" style="text-align: right">18.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Video Production</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--VideoProductionMember_z8WH84g1Vg5k" style="text-align: right">208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zt4XnS7a3PPg" style="text-align: right">51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zGk4kIrFW5m6" style="text-align: right">24.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">Video Production</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zcr23PyljMq1" style="text-align: right">204</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--VideoProductionMember_ztebfiMpxXa7" style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--VideoProductionMember_zc1Y8I0VLBia" style="text-align: right">19.1</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Direct Hire</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--DirectHireMember_zTPbIVaJxIh7" style="border-bottom: Black 1pt solid; text-align: right">37</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_pn3n3_c20250101__20251231__srt--ProductOrServiceAxis__custom--DirectHireMember_zgYkQzWdzySi" style="border-bottom: Black 1pt solid; text-align: right">33</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231__srt--ProductOrServiceAxis__custom--DirectHireMember_z589rB5lYcA" style="border-bottom: Black 1pt solid; text-align: right">89.2</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Direct Hire</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--DirectHireMember_zgjIq2wlvQIf" style="border-bottom: Black 1pt solid; text-align: right">95</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_pn3n3_c20240101__20241231__srt--ProductOrServiceAxis__custom--DirectHireMember_zRmNCLjqoxq9" style="border-bottom: Black 1pt solid; text-align: right">90</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231__srt--ProductOrServiceAxis__custom--DirectHireMember_zbCJIcNVScKd" style="border-bottom: Black 1pt solid; text-align: right">94.7</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20250101__20251231_zUMJDYnlOJo3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">20,717</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--GrossProfit_pn3n3_c20250101__20251231_zx7HsqROrx6i" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,952</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--GrossMarginPercentage_pid_dp_uPure_c20250101__20251231_zna7jkSp1GJ8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Gross margin percentage">14.2</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20240101__20241231_zSEjDPV7z2Ki" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Revenue">23,982</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--GrossProfit_pn3n3_c20240101__20241231_zjnuGsr0Nwz8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Gross profit">3,192</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--GrossMarginPercentage_pid_dp_uPure_c20240101__20241231_zLdLjzBrrHcc" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Gross margin percentage">13.3</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">%</td></tr> </table>

16400000

1933000

0.118

20382000

2445000

0.120

4072000

935000

0.230

3301000

617000

0.187

208000

51000

0.245

204000

40000

0.191

37000

33000

0.892

95000

90000

0.947

20717000

2952000

0.142

23982000

3192000

0.133

NOTE 15- SUBSEQUENT EVENTS The Company has evaluated subsequent events occurring after December 31, 2025 through March 31, 2026, the date the consolidated financial statements were issued. On February 16, 2026, the Company and its subsidiary Maslow Media Group, Inc. entered into a Settlement Agreement and General Mutual Release with Vivos Holdings, LLC, Vivos Real Estate Holdings, LLC, Naveen Doki, Silvija Valleru, Suresh Doki, Shirisha Janumpally (individually and as trustee of Judos Trust), Kalyan Pathuri (individually and as trustee of Igly Trust), and Federal Systems, LLC (collectively, the “Respondents”). Under the terms of the agreement, the Respondents agreed to transfer an aggregate of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20260216__20260216__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementAndGeneralMutualReleaseMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RespondentsMember_zLe6Ne1qstn2">253,292,210 shares of the Company’s common stock to the Company in full satisfaction of the monetary judgments and other claims arising from the previously disclosed arbitration and related court proceedings. The agreement required Respondents to complete the transfer of the shares through the Company’s transfer agent within twenty (<span id="xdx_90E_ecustom--SharesTransferPeriod_dtD_c20260216__20260216__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementAndGeneralMutualReleaseMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RespondentsMember_z1ugkISYygue" title="Shares transfer period">20) days of execution of the agreement. Since the Respondents had not completed the required transfer of shares within the specified time period, pursuant to the terms of the settlement agreement, the Company filed a motion with the court seeking entry of a consent judgment to effectuate the transfer of these shares through the Company’s transfer agent. As of the date of this filing, the transfer process has not yet been completed. Once the transfer is completed, the shares are expected to be returned to the Company and recorded as treasury shares. The settlement occurred subsequent to December 31, 2025 and did not require adjustment to the Company’s consolidated financial statements as of that date.

253292210

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