What changed in this filing

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Item 1. Business

2026-05-11 compared with 2025-04-30 · 22 added, 49 removed, 117 unchanged (38% of the section changed)

Historical Background

We were incorporated in the State of New Jersey on

October 1, 2003 under the name of Creative Beauty Supply of New Jersey Corporation, and subsequently changed our name to Gotham Capital

We were incorporated in the State of New Jersey

on October 1, 2003 under the name of Creative Beauty Supply of New Jersey Corporation, and subsequently changed our name to Gotham Capital

Holdings, Inc.

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corporation incorporated on August 4, 2016.

Under the terms of the OXYS SEA we acquired 100% of

the issued voting shares of OXYS in exchange for 34,687,244 shares of our Common Stock.

Under the terms of the OXYS SEA we acquired 100%

of the issued voting shares of OXYS in exchange for 34,687,244 shares of our Common Stock.

We also cancelled 1,500,000 outstanding shares

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from New Jersey to Nevada.

At the present time, we have two wholly owned subsidiaries

which are OXYS Corporation and HereLab, Inc.

At the present time, we have two wholly owned

subsidiaries which are OXYS Corporation and HereLab, Inc.

(an entity immaterial to our operations), through which our operations are conducted.

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Both companies were, and presently are, early stage technology startups that are largely pre-revenue in their development

The Company received its first revenues in the last quarter of 2017, has continued to realize revenues in 2024, and expects

moderate revenue growth in 2025 due to limited ability to raise funds for sales and marketing efforts.

The Company received its first revenues in the last quarter of 2017, but

has had limited ability to grow the company due to limited ability to raise funds.

We develop hardware, software and algorithms that

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We do not interfere with machine control networks.

Our location in Cambridge, Massachusetts, is ideal

since market-leading Biotech, Medtech, and Pharma multinational firms have offices, manufacturing plants and/ or R&D centers in Cambridge

or the Greater Boston area, which gives us easier access to potential sales which, in turn, lowers our cost of sales.

Additionally, we

continue to gain traction in the structural health monitoring and smart manufacturing industries.

We, therefore, have a range of opportunities

as we continue to expand our customer base.

Our goals are to augment visual bridge inspection

with instrumentation and predictive algorithms for structural health monitoring and help Biotech, Pharma, and Medical Device companies

realize the next wave of performance, productivity, and quality gains for their organizations, through our Smart Manufacturing/Industry

4.0 technology and Artificial Intelligence (AI) and Machine Learning algorithms.

We have a unique value proposition in a fast-growing

worldwide multi-billion USD market and have positioned our business with strategic partners for accelerated growth.

Given adequate funding

for sales and marketing efforts, we believe that potential growth for 2024 and beyond is possible.

WHAT MARKETS WE SERVE

SMART MANUFACTURING – MEDICAL DEVICES, BIOTECH,

AND PHARMACEUTICAL SUPPLY CHAIN

We help our customers maintain machine uptime and

maximize operational efficiency.

SMART MANUFACTURING – MEDICAL DEVICES,

BIOTECH, AND PHARMACEUTICAL SUPPLY CHAIN

We help our customers maintain machine uptime

and maximize operational efficiency.

We also enable then to do energy monitoring, predictive maintenance that anticipates problems before

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RECONFIGURABLE HARDWARE AND SOFTWARE

Instead of focusing on creating tools, we use open-source

tools to create proprietary content.

Our marketing and sales efforts are divided into several

distinct categories:

Instead of focusing on creating tools, we use

open-source tools to create proprietary content.

Our marketing and sales efforts are divided into

several distinct categories:

We work with partners to leverage their sales and marketing channels.

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Government Regulation

At present, we do not require any governmental approval

of any of our products or services.

At present, we do not require any governmental

approval of any of our products or services.

Environmental Laws

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Research and Development

We work with our partners and universities to develop

Other than expenses for legal, accounting, audit,

tax preparation, intellectual property (IP), and other overhead expenses such rent, most of our funds are spent on technology development,

product development, and research and development.

We work with our partners to develop IP.

The efforts in research and development have already

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and power generation.

Due to our status of a start-up, at the moment, we

depend on a few major customers.

This should change as we implement plans for future growth.

As of April 28, 2025, we have one full-time employee

and one part-time employee, including the CEO (and Interim CTO) and COO (and Interim CFO).

As of May 11, 2026, we have one full-time

employee, including the CEO.

At the present time, except for the funding received

from Cambridge MedSpace LLC (which was exchanged into equity) and Vidhyadhar Mitta in the form of secured notes, there are no conflicts

from Cambridge MedSpace LLC (which was exchanged into equity) and from GHS Investments LLC (“ GHS ”), there are no conflicts

of interest between the Company and any of our officers and directors.

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provided by outside contractors.

Legal Proceedings

We are currently not aware of any such legal proceedings

or claims that we believe will have, individually or in aggregate, a material adverse effect on our business, financial condition or operating

From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business.

However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time

that may harm our business.

Risk Factors.

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Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 1. Business