v3.26.1
Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Operating activities    
Net loss $ (10,603,392) $ (2,379,092)
Adjustments to reconcile net loss to net cash used in operations    
Amortization of operating lease - right-of-use asset 27,086 16,130
Amortization of debt discount 31,675
Depreciation expense 27,377 22,055
Write-down of inventory to net realizable value 576,862
Stock based compensation - employee stock options 4,982,588
Stock issued for services 177,000 525,000
Loss on lease termination 15,018
Imputed interest expense on debt 4,932
Imputed interest expense on debt - related parties 2,937 2,783
Cash paid for lease termination (20,000)
Changes in operating assets and liabilities    
Accounts Receivable 8,334 5,400
Prepaids (121,256) (7,331)
Deposits (100,000)
Increase (decrease) in    
Accounts payable and accrued expenses 73,819 (13,761)
Accounts payable and accrued expenses - related party 122,401 134,687
Deferred revenue 53,670 41,666
Operating lease liability (22,743) (15,006)
Net cash used in operating activities (4,700,299) (1,730,862)
Investing activities    
Purchase of fixed assets (99,026)
Net cash used in investing activities (99,026)
Financing activities    
Proceeds from stock issued for cash 10,000,000 1,400,000
Cash paid to repurchase and retire common stock (2,500,000)
Proceeds from issuance of note payable - related party 100,000
Proceeds from issuance of note payable 300,000
Proceeds from note payable - related party 100,000
Repayments on notes payable - related party (350,000) (100,000)
Net cash provided by financing activities 7,250,000 1,700,000
Net increase (decrease) in cash and cash equivalents 2,450,675 (30,862)
Cash and cash equivalents - beginning of year 69,791 100,653
Cash and cash equivalents - end of year 2,520,466 69,791
Supplemental disclosure of cash flow information    
Cash paid for interest
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities    
Forgiveness of accrued interest payable - related party 41,414
Right-of-use asset obtained in exchange for new operating lease liability 196,049
Termination of ROU operating lease asset and liability 28,228
Conversion of Series A preferred stock to common stock 435,085
Conversion of Series B preferred stock to common stock 192,000
Conversion of debt to common stock $ 300,000