Company: AGGI
Filing Date: 2025-10-31
Form Type: 10-12G
Source: 0001683168-25-007875
Chunk: 89

Company: Allied Energy, Inc.
Filing Date: 2025-10-31
Form: 10-12G
Chunk 89
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 Company satisfies a performance 
 obligation.                                                             |

The Company’s revenues are derived from
two primary sources: BILI Base™ and BILI Boost™.

BILI Base™

Revenues are generated from the sale of brand
products through the Company’s social commerce platform. The Company acts as the principal in these transactions. Revenue is recognized
at a point in time, generally upon shipment or delivery of the product to the customer, which represents the transfer of control. Payments
to brands and creators, together with transaction processing fees, are reflected in cost of revenues.

BILI Boost™

Revenues are generated from fees charged to clients
for influencer marketing campaigns, which may include strategy development, content creation, and social media posting. Where these services
represent distinct performance obligations, the transaction price is allocated based on their relative standalone selling prices. Revenue
is recognized over time as services are provided for strategy and content creation, and at a point in time when content goes live for
social media posting. Direct creator and production costs are recorded in cost of revenues as incurred.

The Company does not have significant variable
considerations, contract assets, or contract liabilities. Payments are generally collected at or near the time products are delivered
or services are performed.

Stock Based Compensation

The Company accounts for stock-based compensation
in accordance with ASC 718, Compensation—Stock Compensation. The Company records stock-based compensation expense for all stock-based
awards granted to employees, directors, and non-employees based on the fair value of the award at the grant date.

| F-25 |

The fair value of stock options is estimated on
the grant date using a binomial option-pricing model. The binomial model requires the use of various assumptions, including the expected
term of the awards, expected volatility of the Company’s common stock, risk-free interest rate, and expected dividend yield. The
expected term is determined based on the contractual term and vesting conditions of the award. Expected volatility is based on historical
volatility of comparable publicly traded companies and, where available, the Company’s own stock. The risk-free rate is based on
U.S. Treasury yields in effect at the time of grant with a term consistent with the expected life of the award. Dividend yield is assumed
to be zero, as the Company has not declared or paid dividends on its common stock.

Stock-based compensation expense is recognized
on a straight-line basis over the requisite service period of the award and is recorded in the consolidated statements of operations.
The Company