Note 8 – Property and Equipment

Following the sale of substantially all manufacturing and operating assets and the transition to a commission-based distribution model, the Company no longer owns manufacturing facilities, production equipment, or construction-in-progress assets. Property and equipment as of December 31, 2025 consists primarily of office equipment and software.

For the years ended December 31, 2025 and 2024, substantially all depreciation expense related to assets of the former manufacturing and direct-sales business has been reclassified to loss from discontinued operations. Depreciation expense related to continuing operations, consisting primarily of office equipment, was $33,101 and $31,644 for the years ended December 31, 2025 and 2024, respectively, and is included in operating expenses. Depreciation related to the disposed assets is included in net gain or loss on discontinued operations. The Company determined that there were impairment indicators present, and tested the remaining assets for impairment as of December 31, 2025 and recorded an impairment of $57,602. This was determined based on the Company's assessment that the expected future cash flows of the assets did not exceed the net book value on an undiscounted basis.