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COMMITMENTS AND CONTINGENCIES
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES

NOTE 9 - COMMITMENTS AND CONTINGENCIES

 

Litigation

 

The Company is subject, from time to time, to litigation, claims and suits arising in the ordinary course of business. The Company is not in any litigation at this time.

 

Leases

 

During 2025 and 2024, the Company maintained a lease agreement for office and laboratory space in Palm Beach Gardens, Florida, classified as an operating lease. The original lease, signed in 2019, had a five-year term and was renewed by the Company in 2024 for an additional five years. The renewed lease includes escalating monthly payments ranging from $9,100 to $10,242. For the initial measurement of the lease liability and right-of-use asset, the Company applied a discount rate of 10.0%, reflecting its estimated incremental borrowing rate. As of December 31, 2025, the weighted average remaining lease term for the operating lease was 3.9 years.

 

At December 31, 2025, minimum lease payments to be paid by the Company are as follows:

 

      
2026  $113,043 
2027   116,434 
2028   119,928 
2029   102,426 
Total lease payments   451,831 
Less imputed interest   (79,085)
Present value of lease liabilities   372,746 
Current portion   (79,316)
Long term portion  $293,430 

 

Additionally, the Company leases 18.2 acres of land in Arcadia, Florida for cultivating king grass. The original lease commenced on September 1, 2020, with an annual cost of $6,370 and includes a renewal option for up to five years. It has been renewed for 2025-2026. As this lease can be terminated at will, it is not recognized as right-of-use assets or lease liabilities on the Company’s balance sheet.

 

During the year ended December 31, 2025, and 2024, the Company recognized rent expense, including common area maintenance fees and state sales tax, of $131,178 and $175,121, respectively. In the statement of operations, rent expense of $131,178 (2024: $166,576) is included in general and administrative expense and $0 (2024: $8,545) is included in research and development costs.