SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2025

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS EXCLUDED FROM ANTI DILUTIVE

For the six months ended June 30, 2025, and 2024, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive.

	June 30		June 30
	2025		2024
		Shares		Shares
Convertible notes		494,853		718,195
Warrants		3,631,083		-
Warrants -dividend		9,485,173		-
		13,611,109		718,195

SCHEDULE OF FAIR VALUE ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

The following table summarizes fair value measurements by level as of June 30, 2025, and December 31, 2024, measured at fair value on a recurring basis:

June 30, 2025	Level 1		Level 2		Level 3		Total
Assets
None	$	-	$	-	$	-	$	-
Liabilities
Derivative liabilities	$	-	$	-	$	5,951,887	$	5,951,887

December 31, 2024	Level 1		Level 2		Level 3		Total
Assets
None	$	-	$	-	$	-	$	-
Liabilities
Derivative liabilities	$	-	$	-	$	319,337	$	319,337

SCHEDULE OF DEFERRED OFFERING COSTS

As of June 30, 2025, and December 31,2024, deferred offering costs consisted of the following:

SCHEDULE OF DEFERRED OFFERING COSTS

	June 30		December 31
	2025		2024
Legal fees	$	55,000	$	-
Total	$	55,000	$	-

GIVBUX, INC. 10-Q