Dark Matter free galaxy rotation curves

We present a falsifiable baryonic model, Φκ/Kb′, that reproduces the rotation curves of 37 SPARC galaxies with exceptional accuracy (global mean RMSE: 1.83 km/s) without invoking dark matter. The model relies on four invariant physical parameters: Baryonic filamentary accretion (B = 0.712 ± 0.265 km/s/kpc) Baryonic flux (vflux = 300 km/s) 3D inertial friction (factor 0.93) Spheroidal vortex corrections (1.04 / 0.98) Tested across five galactic morphologies (Irr, Sc, Sb, Scd, Sd), covering galaxy masses from 10810^8108 to 1011M⊙10^{11} M_\odot1011M⊙ and velocities from 26 to 301 km/s, the Φκ/Kb′ model consistently outperforms the Λ-CDM paradigm by 88.4%, with 97.3% of galaxies achieving RMSE < 3 km/s. The methodology is fully falsifiable and reproducible using the public SPARC database (Lelli et al. 2016). No local adjustments or optimizations are required, making this approach directly testable by any astrophysicist. Intellectual property note: the inertial vacuum constant Kb and its astrophysical applications have been deposited under Soleau envelope (INPI, France) to guarantee priority and scientific traceability. Scientific use is free, but any commercial exploitation requires prior authorization.