Summary of Significant Accounting Policies (Tables)
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3 Months Ended |
12 Months Ended |
Mar. 31, 2025 |
Dec. 31, 2024 |
Summary of Significant Accounting Policies |
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Schedule of deferred offering costs |
| | March 31, | | | December 31 | | | | 2025 | | | 2024 | | Legal fees | | $ | 71,825 | | | $ | 52,131 | | General and administrative expenses | | | 77,627 | | | | 73,973 | | Total | | $ | 149,452 | | | $ | 126,104 | |
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| | December 31, | | | December 31 | | | | 2024 | | | 2023 | | Legal fees | | $ | 52,131 | | | $ | - | | General and administrative expenses | | | 73,973 | | | | - | | Total | | $ | 126,104 | | | $ | - | |
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Schedule of cost of revenue |
| | Three months ended | | | | March 31, | | | | 2025 | | | 2024 | | Cost of inventory | | $ | 516,443 | | | $ | 76,196 | | Freight and shipping | | | 160 | | | | 2,530 | | Consulting and advisory-related party | | | 4,000 | | | | 4,200 | | Royalty and sales commission-related party | | | 91,290 | | | | 43,146 | | Rent expense | | | 40,367 | | | | 18,143 | | Total cost of revenue | | $ | 652,260 | | | $ | 144,215 | |
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| | Years Ended | | | | December 31, | | | | 2024 | | | 2023 | | Cost of inventory | | $ | 407,334 | | | $ | 101,978 | | Freight and shipping | | | 9,321 | | | | 14,494 | | Consulting and advisory-related party | | | 19,400 | | | | 30,100 | | Royalty and sales commission-related party | | | 81,917 | | | | 47,304 | | Rent expense | | | 137,527 | | | | 66,258 | | Total cost of revenue | | $ | 655,499 | | | $ | 260,134 | |
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Schedule of antidilutive securities excluded from the computation of eps |
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| | Years Ended | | | | December 31, | | | | 2024 | | | 2023 | | Numerator: | | | | | | | Net loss | | $ | (6,881,722 | ) | | $ | (10,102,266 | ) | Change in fair value of derivatives | | | 409,776 | | | | - | | Interest on convertible debts | | | 50,723 | | | | 1,311 | | Net loss - diluted | | $ | (6,421,223 | ) | | $ | (10,100,955 | ) | | | | | | | | | | Denominator: | | | | | | | | | Weighted average common shares outstanding | | | 50,296,518 | | | | 96,663,470 | | Effect of dilutive shares | | | | | | | | | Convertible notes | | | 1,273,490 | | | | 300,000 | | Preferred stock | | | 51,923,443 | | | | 10,019,347,886 | | Common stock warrants | | | 195,286 | | | | - | | Diluted | | | 103,688,737 | | | | 10,116,311,356 | | | | | | | | | | | Net income per common share: | | | | | | | | | Basic | | $ | (0.14 | ) | | $ | (0.10 | ) | Diluted | | $ | (0.06 | ) | | $ | (0.00 | ) |
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Schedule of reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share |
| | March 31, | | | March 31, | | | | 2025 | | | 2024 | | | | Shares | | | Shares | | Convertible notes | | | 15,029,424 | | | | - | | Common stock warrants | | | 11,385,125 | | | | - | | Convertible Series C Preferred Stock | | | 49,002,760 | | | | 47,562,284 | | | | | 75,417,309 | | | | 47,562,284 | |
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| | December 31, | | | December 31, | | | | 2024 | | | 2023 | | | | Shares | | | Shares | | Convertible notes | | | 3,240,000 | | | | 300,000 | | Common stock warrants | | | 1,620,000 | | | | - | | Series C Convertible Preferred Stock | | | 51,923,443 | | | | 19,347,886 | | Convertible Series A Preferred Stock(1) | | | - | | | | 10,000,000,000 | | | | | 56,783,443 | | | | 10,019,647,886 | |
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Schedule of stock-based compensation |
| | Three months ended | | | | March 31, | | | | 2025 | | | 2024 | | Management compensation | | $ | 420,720 | | | $ | - | | Professional fees | | | 2,349,020 | | | | 975,250 | | Professional fees - related party | | | - | | | | 1,422,750 | | Financing expense | | | 6,167,334 | | | | - | | | | $ | 8,937,074 | | | $ | 2,398,000 | |
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| | Years Ended | | | | December 31, | | | | 2024 | | | 2023 | | Management compensation | | $ | - | | | $ | 180,000 | | Professional fees | | | 975,249 | | | | 146,850 | | Professional fees - related party | | | 1,422,750 | | | | 8,640,000 | | Advertising and marketing | | | 660,000 | | | | - | | | | $ | 3,057,999 | | | $ | 8,966,850 | |
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