DERIVATIVE LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2026

Derivative Instruments and Hedging Activities Disclosure [Abstract]

SCHEDULE OF FAIR VALUE ASSUMPTIONS OF WARRANTS

Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each conversion option is estimated using the Black-Scholes valuation model. The following assumptions were used on March 31, 2026 and 2025:

		Three Months Ended March 31, 2026	Inception
Expected term		0.01 - 1.00 years		1.00 years
Expected volatility		370- 391%		358% – 390%
Expected dividend yield		-		-
Risk-free interest rate		3.44 – 3.83%		3.48 – 4.15%
Market price	$	0.0002 – $0.0003	$	0.0001 - $0.0003

	Three Months Ended March 31, 2025		Inception
Expected term		0.75 years		0.75 – 1.00 years
Expected volatility		361%		120% – 125%
Expected dividend yield		-		-
Risk-free interest rate		4.12%		4.85%
Market price	$	0.0002 – $0.001	$	0.0078 - $0.013

SCHEDULE OF ACTIVITY RELATED TO DERIVATIVE LIABILITIES

Activity related to the derivative liabilities for the periods ended March 31, 2026 and December 31, 2025 is as follows:

	March 31, 2026			December 31, 2025
Beginning balances	$	1,400,996		$	338,986
Recognition of derivative liability on conversion options of notes		335,500			1,127,825
Derivative expense		706,806			1,115,146
Conversion of note payable		(532,270	)		(1,058,487	)
Change in fair value of derivative liabilities		(176,839	)		(122,474	)
Ending balances	$	1,734,193		$	1,400,996

TAP REAL ESTATE TECHNOLOGIES, INC. 10-Q