Non-unital algebraic $K$-theory and almost mathematics

The Gersten conjecture is still an open problem of algebraic $K$-theory for mixed characteristic discrete valuation rings. In this paper, we establish non-unital algebraic $K$-theory which is modified to become an exact functor from the category of non-unital algebras to the stable $\mathrm{\infty }$-category of spectra. We prove that for any almost unital algebra, the non-unital $K$-theory homotopically decomposes into the non-unital $K$-theory the corresponding ideal and the residue algebra, implying the Gersten property of non-unital $K$-theory of the the corresponding ideal.