v3.25.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
OPERATING ACTIVITIES    
Net Loss $ (1,067,673) $ (1,034,161)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Stock-Based Compensation - Restricted Stock Agreements 42,500 46,016
Amortization of Debt Discount 100,781 5,056
Loan Extension Fees 689,364
Change in Fair Value of Stock-Based Compensation Liability - Software Expense 9,052
Issuance of Common Stock for Services - Software Expense 39,772
Foreign Currency Gain (Loss) (311)
Changes in operating assets and liabilities:    
Prepaid Expenses and Other Current Assets (21,767)
Other Receivables (15,822)
Accounts Payable (673,495) 91,615
Related Party Payable (21,420) 6,620
Accrued Payroll (204,148) 54,553
Accrued Liabilities 23,637 (17,808)
Accrued Interest (159,333) 107,733
Share Payable 181,434 107,360
Other Current Liabilities (220)
Net Cash Flows (Used In) Provided By Operating Activities (1,767,013) 56,348
FINANCING ACTIVITIES    
Proceeds from Notes Payable 101,650
Repayment of Notes Payable (273,626)
Repayment of Convertible Debt - December 2024, Net (227,500)
Proceeds from Convertible Debt - December 2024, Net 105,000 72,844
Proceeds from the Sale of Common Stock in IPO 6,785,000
Offering Costs Paid and Netted with IPO Proceeds (1,176,800)
Offering Costs Paid (117,922)
Net Cash Flows Provided By Financing Activities 5,195,802 72,844
Net change in cash 3,428,789 129,192
Cash at the beginning of the period 29,228 33,889
Cash at the end of the period 3,458,017 163,081
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid for interest 376,374
NONCASH INVESTING AND FINANCING ACTIVITIES    
Conversion of Convertible Debt and Accrued Interest into Common Stock 6,611,405
Issuance of Underwriter Warrants included as Offering Costs 130,980
Change in Stock-Based Compensation Liability Capitalized to Implementation Costs 35,340
Prepaid Expenses Reclassified to Issuance of Common Stock for Services - Software Expense 62
Prepaid Expenses Reclassified to Capitalized Implementation Costs 63
Issuance of Common Stock for Capitalized Implementation Costs 124,937
Deferred Offering Costs at December 31, 2024 Reclassified to Offering Costs 1,219,176
Other Current Assets Reclassified to Other Receivables 18,081
Other Current Assets Reclassified to Prepaid Expenses 250
Reversal of Deferred Offering Costs Accrued at December 31, 2024 115,000
Offering costs in Accounts Payable 74,000
Conversion of Series A Preferred Stock to Common Stock $ 420