Company: AHRO
Filing Date: 2025-11-25
Form Type: 10-Q
Source: 0001477932-25-008590
Chunk: 109

Company: Authentic Holdings, Inc.
Filing Date: 2025-11-25
Form: 10-Q
Item: Part I, Item 8
Chunk 109
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losures (“ASC 820”) establishes a framework for all fair value measurements and expands disclosures related to fair value measurement and developments. ASC 820 defines fair value as the price received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 requires that assets and liabilities measured at fair value are classified and disclosed in one of the following three categories: Level 1—Quoted market prices for identical assets or liabilities in active markets or observable inputs.Level 2—Significant other observable inputs that observable market data can corroborate; andLevel 3—Significant unobservable inputs that observable market data cannot corroborate.

 13Table of Contents

 The following table summarizes fair value measurements by level on September 30, 2025 and December 31, 2024, measured at fair value on a recurring basis: September 30, 2025 Level 1  Level 2  Level 3  Total Liabilities            Derivative Liabilities $-  $-  $1,340,503  $1,340,503  December 31, 2024 Level 1  Level 2  Level 3  Total Liabilities            Derivative Liabilities $-  $-  $1,137,119  $1,137,119  New Accounting Pronouncements The Company assesses new accounting standards on an ongoing basis.   In 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which expands the segment reporting disclosures and requires disclosure of segment expenses that are regularly provided to the chief operating decision maker (CODM) and included within each reported measure of segment profit or loss, amounts and description of its composition for other segment items, and interim disclosure of a reportable segment’s profit or loss and assets. Additionally, the amendments require the disclosure of the title and position of the CODM and an explanation of how CODM uses the reported measure(s) of segment profit or loss in assessing performance and deciding how to allocate resources. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, on a retrospective basis. Early adoption is permitted. The Company has adopted this ASU and