  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
  $\infty$-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.
