v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net loss $ (7,966,366) $ (2,293,648)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities:    
Provision (Recovery) for credit losses 230,190 (131,000)
Depreciation and amortization 151,952 143,691
Changes in fair value of derivative liability 371,216
Other non-cash expenses relating to ELOC Facility 519,552
Stock based compensation 1,559,756
Impairment loss on property and equipment 542,088
Changes in operating assets and liabilities:    
Accounts receivable 49,478 2,407,236
Inventory (84,923) (43,623)
Tax refund receivable 6,377 (6,377)
Other current assets (58,765) (42,909)
Operating lease liabilities 45,180 15,514
Accounts payable and accrued expenses 188,155 461,958
Deferred revenue (94,097) 73,909
Corporate taxes payable 85 (44,000)
Deferred tax liabilities (6,602) (398)
Net cash provided by (used in) operating activities (4,546,724) 540,353
Cash flows used in investing activity:    
Purchase of property and equipment (616,896) (46,167)
Net cash used in investing activity (616,896) (46,167)
Cash flows from (used in) financing activities:    
Related party receivable 3,300
Related party loans 18,669 (17,073)
Deferred offering costs 136,025 (111,025)
Partner distributions (3,328,254)
Net change note payable (98,809)
Proceeds from IPO and overallotment, net 4,543,989
Proceeds from offering of ELOC shares 497,750
Net cash provided by (used in) financing activities 5,196,433 (3,551,861)
Increase (decrease) in cash and cash equivalents 32,813 (3,057,675)
Cash and cash equivalents at beginning of period 2,097,945 5,155,620
Cash and cash equivalents at end of period 2,130,758 2,097,945
Supplemental disclosures of cash flow information:    
Cash paid for interest 2,675 5,372
Initial recognition of derivative liability 974,309
Right of use assets acquired and corresponding operating lease liability 708,321
Right-of-use assets and corresponding lease liabilities due to lease modifications 628,407 900,133
Reduction in allowance for credit losses 163,000
Membership exchange for common stock 5,410,007
Fair value of Stock Warrants issued at IPO 144,358
Deferred offering costs charged to additional paid-in-capital 136,025
Par value of shares issued for restricted stock award units vesting 75
Commitment shares adjustment to APIC 78,000
Other non-cash ELOC expenses $ 441,552