SEGMENT REPORTING (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

Segment Reporting [Abstract]

Schedule of Reconciliation of the Net Loss

The following table shows a reconciliation of the Company’s net loss, including the significant expense categories regularly provided to and reviewed by the CODM, as computed under U.S. GAAP, to the Company’s total net loss in the condensed consolidated statements of operations:


		Three Months Ended March 31,
		2025				2024

Revenue		$	—			$	93,549
Cost of revenue:
Materials			4,593				37,371
Direct labor			153,116				492,896
Direct job costs			(33,273	)			95,384
Overhead			111,281				231,305
Total cost of revenue			235,717				856,956
Gross margin			(235,717	)			(763,407	)
Operating expenses:
Research and development			184,563				766,495
Selling and marketing			543,337				345,590
General and administrative			2,078,805				2,652,795
Total operating expenses			2,806,705				3,764,880
Other segment items (1)			(13,569,003	)			(1,176,811	)
Segment net loss		$	(16,611,425	)		$	(5,705,098	)

(1) Other segment items consist of interest income, interest expense, change in fair value of warrant liabilities, change in fair value of derivative liability, change in fair value of debt, loss on extinguishment of debt, gain on sale of intellectual property intangible assets, loss on impairment of inventories, property and equipment and operating lease right-of-use asset, interest expense recognized on remeasurement of preferred stock liability and other loss, net.

The following table shows a reconciliation of the Company’s net loss, including the significant expense categories regularly provided to and reviewed by the CODM, as computed under U.S. GAAP, to the Company’s total net loss in the consolidated statements of operations:


		Year Ended December 31,
		2024				2023

Revenue		$	152,127			$	2,085,532
Cost of revenue:
Materials			57,867				944,615
Direct labor			1,336,722				1,457,823
Direct job costs			222,835				2,833,893
Overhead			588,052				459,102
Total cost of revenue			2,205,476				5,695,433
Gross margin			(2,053,349	)			(3,609,901	)
Operating expenses:
Research and development			1,821,816				5,462,680
Selling and marketing			468,074				1,539,690
General and administrative			8,807,651				11,117,525
Total operating expenses			11,097,541				18,119,895
Other segment items (1)			(21,364,864	)			1,019,350
Segment net loss		$	(34,515,754	)		$	(20,710,446	)

(1) Other segment items consist of interest income, interest expense, change in fair value of warrant liabilities, change in fair value of derivative liability, loss on extinguishment of debt and other income, net.