v3.26.1
LEASES (Tables)
12 Months Ended
Dec. 31, 2025
Leases  
SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES

The following was included in the balance sheets at December 31, 2025 and 2024:

 

   2025   2024 
   December 31, 
   2025   2024 
Operating lease right-of-use assets  $482,553   $641,651 
           
Operating lease liabilities, current portion   130,050    138,743 
Operating lease liabilities, long-term   365,966    496,017 
Total operating lease liabilities  $496,016   $634,760 
           
Weighted-average remaining lease term (years)   4.9    5.8 
Weighted average discount rate   7.8%   9.0%
SCHEDULE OF LEASE EXPENSE

The components of net lease expense consisted of the following for the years ended December 31, 2025 and 2024:

 

   2025   2024 
   December 31, 
   2025   2024 
Operating lease expense  $205,252   $139,390 
Variable lease expense   (88)   8,365 
Total lease expense   205,164    147,755 
Sublease (income)   -    - 
Total net lease expense  $205,164   $147,755 
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES

Estimated future minimum payments of operating leases for the next five years consists of the following at December 31, 2025:

 

Year Ending December 31,  Amount 
2026  $164,150 
2027   86,366 
2028   87,444 
2029   83,886 
2030   86,404 
Thereafter   88,996 
Total   597,247 
Less: imputed interest   (101,231)
Total operating lease liabilities  $496,016 
SCHEDULE OF FINANCE LEASES

The following was included in the balance sheets at December 31, 2025 and 2024:

 

   2025   2024 
   December 31, 
   2025   2024 
Leased medical equipment (property and equipment)  $10,976   $10,976 
Less: accumulated depreciation   (3,842)   (1,646)
Total leased medical equipment, net  $7,134   $9,330 
           
Finance lease liabilities, current portion   -    2,030 
Finance lease liabilities, long-term   -    7,615 
Total finance lease liabilities  $-   $9,645 
           
Weighted-average remaining lease term (years)   -    4.6 
Weighted average discount rate   -%   2.0%