NOTE 3 – PREPAID EXPENSES AND OTHER CURRENT ASSETS

As of June 30, 2025, the Company had $391,725 in prepaid expenses and other current assets consisting primarily of $197,000 of supplier advance, $47,000 in insurance costs, $43,000 in software subscription fees, $32,000 in investor relations, $32,000 in Nasdaq and FINRA fees, and $29,000 in trade shows.

As of March 31, 2025, the Company had $447,801 in prepaid expenses and other current assets consisting primarily of $195,000 of supplier advance, $128,000 in insurance costs, $47,000 in investor relations services, $26,000 in rent, $24,000 in software subscription fees and $20,000 in Nasdaq and FINRA fees.