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120000 2025-12-31 2025-12-31 2025-07-08 2030-07-08 P5Y0M0D 179711 2022-06-01 2027-05-31 P5Y0M0D 0.21 0.2102 -0.0732 -0.0807 0.1368 0.1295 -0.1368 -0.1295 10-K true 2025-12-31 false 000-24092 POSITRON CORPORATION TX 76-0083622 3784 Commerce Ct Suite 100 North Tonawanda NY 14120 (727) 287-2800 Common Stock, par value $0.0001 POSC No No Yes Yes Non-accelerated Filer true false false false false 21904585 32849451 false false false false true 106 Opinion on the Financial Statements<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying balance sheet of Positron Corporation (the “Company”) as of December 31, 2025, the related statements of operations, changes in stockholders’ equity (deficit) and cash flows for the year then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.</p> Salberg & Company, P.A. 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The Company focuses on cardiac PET imaging and is expanding into broader clinical applications, including oncology. Positron collaborates with its strategic partner, Neusoft Medical Systems, to support product development, manufacturing, and innovation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Basis of Presentation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Liquidity, Going Concern and Management’s Plans</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">These financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As reflected in the accompanying financial statements, for the year ended December 31, 2025, the Company had:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0"></td><td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net loss of $<span id="xdx_906_eus-gaap--NetIncomeLoss_iN_di_c20250101__20251231_zCCXJIRslEvb" title="Net loss">10,603,392</span>; and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"></td><td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net cash used in operations was $<span id="xdx_90D_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_c20250101__20251231_zN2E0fZncich" title="Net loss">4,700,299</span></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Additionally, at December 31, 2025, the Company had:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"></td><td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accumulated deficit of $<span id="xdx_90F_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20251231_zwTq8LGWlW9l" title="Accumulated deficit">144,937,079</span></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"></td><td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Stockholders’ equity of $<span id="xdx_905_eus-gaap--StockholdersEquity_iI_c20251231_zJUAbtkOfrZ">1,443,822</span>; and</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"></td><td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Working capital of $<span id="xdx_902_ecustom--WorkingCapitalDeficit_iI_c20251231_zXp4ZbM4a0k5" title="Working capital deficit">937,045</span></span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has cash on hand of $<span id="xdx_90A_eus-gaap--Cash_iI_c20251231_zOhdOGN4k6a7" title="Cash on hand">2,520,466</span> at December 31, 2025. The Company does not expect to generate sufficient revenues and positive cash flows from operations sufficiently to meet its current obligations. However, the Company may seek to raise debt or equity-based capital at favorable terms, though such terms are not certain.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-11</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Management’s strategic plans include the following:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Execute business operations more fully during the current year;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expand its reach within nuclear cardiology with the launch of our PET-CT system which provides greater features and functions now available to nuclear cardiologists and their diagnostic capabilities;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Enter the vast oncology market with its new PET-CT system with a faster, smaller, more economical solution for practices, hospitals, and patients;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Explore and execute of prospective strategic and partnership opportunities; and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursue to “Up-List” to a more prominent publicly reporting exchange with OTC Markets.</span></td></tr></table> -10603392 -4700299 -144937079 1443822 937045 2520466 <p id="xdx_80C_eus-gaap--SignificantAccountingPoliciesTextBlock_zNvjAQWR18s6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Note 2 - <span><span><span id="xdx_823_z9xe7Dzszwr7">Summary of Significant Accounting Policies</span></span></span></span></b></span></p> <p id="xdx_84F_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z0KFTS9ngpbb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b><span><span id="xdx_86B_zdHoLgsZzXN7">Business Segments and Expense Disclosure</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company follows Financial Accounting Standards Board (FASB) ASC 280, Segment Reporting, which requires public entities to report financial and descriptive information about their reportable operating segments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FASB ASC 280-10-50-1 states that an operating segment is a component of a public entity that:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Engages in business activities from which it may earn revenues and incur expenses;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Has operating results that are regularly reviewed by the Chief Operating Decision Maker (CODM), who is the Company’s Chief Executive Officer, to make decisions about resource allocation and performance assessment; and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Has discrete financial information available.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Under ASC 280-10-50-10, a public entity is required to report separately only those operating segments that meet certain quantitative thresholds. However, as specified in FASB ASC 280-10-50-11, if a company’s business activities are managed as a single operating segment and reviewed on a basis, the company may report as a single segment. The Company has determined that it operates as one reportable segment, as its CODM reviews the business as a whole rather than by distinct business components. Significant expenses within loss from operations, as well as within net loss, include cost of sales and general and administrative expenses, which are each presented separately on the accompanying Statements of Operations. Other segment items within net loss include interest expense, net, and amortization of debt discount.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-12</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07, <i>Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures </i>(“ASU 2023-07”), which requires all public entities, including public entities with a single reportable segment, to provide in interim and annual periods one or more measures of segment profit or loss used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires disclosures of significant segment expenses and other segment items as well as incremental qualitative disclosures. The Company adopted ASU 2023-07 effective December 31, 2024, on a retrospective basis. The adoption of 2023-07 did not change the way that the Company identifies its reportable segments and, as a result, did not have a material impact on the Company’s segment-related disclosures.</span></p> <p id="xdx_85B_zHz8RFrx7gu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_843_eus-gaap--UseOfEstimates_zeLwNW8cQHQ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_z4aI1sQgXyzk">Use of Estimates and Assumptions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the recognition of revenues and expenses during the reporting period. Actual results may differ from these estimates, and such differences could be material.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Changes in estimates are recorded in the period in which they become known and are accounted for prospectively. The Company bases its estimates on historical experience, industry trends, and other relevant factors, incorporating both quantitative and qualitative assessments that it believes are reasonable under the circumstances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Significant estimates during the years ended December 31, 2025 and 2024 include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful accounts and other receivables </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inventory reserves and classifications </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Valuation of equity based instruments </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Estimated useful lives of property and equipment </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Implicit interest rate in right-of-use operating leases </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Uncertain tax positions </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Valuation allowance on deferred tax assets </span></td></tr></table> <p id="xdx_858_zxBrUf2DgLMh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p id="xdx_845_eus-gaap--IncomeTaxUncertaintiesPolicy_z7NVMGlYEo96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_867_zeEib33jdfZc">Risks and Uncertainties</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company operates in a highly competitive industry that is subject to intense market dynamics, shifting consumer demand, and economic fluctuations. The Company’s operations are exposed to significant financial, operational, and strategic risks, including potential business disruptions, supply chain constraints, and liquidity challenges.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In accordance with FASB ASC 275, <i>“Risks and Uncertainties,”</i> the Company evaluates and discloses risks that could materially affect its financial condition, results of operations, and business outlook. Key factors contributing to variability in sales and earnings include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">1.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Industry Cyclicality – The Company’s financial performance is affected by industry trends, seasonality, and shifts in market demand.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">2.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Macroeconomic Conditions – Economic downturns, inflationary pressures, interest rate changes, global tariff policy, and geopolitical risks may impact consumer purchasing behavior and the Company’s revenue streams.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">3.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pricing Volatility – The cost and availability of raw materials, supply chain disruptions, and competitive pricing pressures can lead to fluctuations in gross margins and profitability.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Given these uncertainties, the Company faces challenges in accurately forecasting financial performance and may experience material risks affecting liquidity, business continuity, and long-term strategic growth. The Company continuously assesses these risks and implements measures to mitigate their potential impact.</span></p> <p id="xdx_850_z9ZuSDl2NZI6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_84C_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zNXWn3zne8B2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_864_zInwTXPwBqfh">Fair Value of Financial Instruments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for financial instruments in accordance with Financial Accounting Standards Board (FASB) ASC 820, <i>“Fair Value Measurements”,</i> which establishes a framework for measuring fair value and requires related disclosures. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the Company’s principal market or, if none exists, the most advantageous market for the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Fair Value Hierarchy</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FASB ASC 820 requires the use of observable inputs whenever available and establishes a three-tier hierarchy for measuring fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 1 – Quoted market prices (unadjusted) for identical assets or liabilities in active markets.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 2 – Observable inputs other than quoted prices in active markets, such as quoted prices for similar assets and liabilities or inputs that are directly or indirectly observable.</span></td></tr></table> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 3 – Unobservable inputs that require significant judgment, including management assumptions and estimates based on available market data.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The classification of an asset or liability within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Level 3 valuations generally require more judgment and complexity, often involving a combination of cost, market, or income approaches, as well as assumptions about market conditions, pricing, and other factors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Fair Value Determination </span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company assesses the fair value of its financial instruments and, where appropriate, may engage external valuation specialists to assist in determining fair value. While management believes that recorded fair values are reasonable, they may not necessarily reflect net realizable values or future fair values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Financial Instruments Carried at Historical Cost</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s financial instruments—including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses (including related party balances)—are recorded at historical cost. As of December 31, 2025 and 2024, respectively, the carrying amounts of these instruments approximated their fair values due to their short-term maturities.</span></p> <p id="xdx_85D_ztzPDmxWUkSi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_84E_eus-gaap--ConcentrationRiskCreditRisk_z3QytmI7xe05" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86B_z16VufxOv25i">Cash and Cash Equivalents and Concentration of Credit Risk</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For purposes of the statements of cash flows, the Company considers all highly liquid investments with original maturities of three months or less from the date of purchase, including money market accounts and short-term certificates of deposit, to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025, the Company’s cash equivalents consisted of a money market account.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2024, the Company did not hold any cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $<span id="xdx_906_eus-gaap--CashFDICInsuredAmount_iI_c20251231_zoVQrTKHAu4g" title="FDIC insured amount">250,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, the Company had cash in excess of the insured FDIC limit of $2,272,502 and $0, respectively. From time to time the Company has amounts that exceed the FDIC insured amount but does not expect any non-performance.</span></p> <p id="xdx_85F_zmEJHaRarut" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p id="xdx_84B_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zHp3zOth8Vz7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_z0i0kcVp41Og">Accounts Receivable</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for accounts receivable in accordance with FASB ASC 326, “Financial Instruments – Credit Losses. Receivables are recorded at their net realizable value, which represents the amount management expects to collect from outstanding customer balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company extends credit to customers based on an evaluation of their financial condition and other factors. The Company does not require collateral, and interest is not accrued on overdue accounts receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Allowance for Expected Credit Losses</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the practical expedient in Accounting Standards Update (ASU) 2025-05 for its current (short-term) accounts receivable. Under this practical expedient, the Company assumes that current economic conditions as of the balance sheet date will not change over the remaining life of these receivables when estimating expected credit losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Management periodically assesses the collectability of accounts receivable and establishes an allowance for expected credit losses as needed. The allowance is determined based on:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A review of outstanding accounts,</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Historical collection experience, and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current economic conditions.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accounts deemed uncollectible are written off against the allowance when determined to be uncollectible.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Allowance for expected credit losses was $<span id="xdx_90D_ecustom--AllowanceForCreditLosses_iI_c20251231_zmlCKdzK9TNi" title="Allowance for credit losses"><span id="xdx_909_ecustom--AllowanceForCreditLosses_iI_c20241231_zn1uUcQV9kL2" title="Allowance for credit losses">0</span></span> at December 31, 2025 and 2024, respectively.</span></p> <p id="xdx_85F_zpzbTET3zBA9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zwRrVvTgsex3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_866_zWmNkJfqrG5c">Inventory</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory consists of scanning equipment and is stated at the lower of cost or net realizable value (“LCNRV”) using the first-in, first-out (“FIFO”) method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Management assesses the recoverability of inventory each reporting period and records write-downs to net realizable value when the carrying value exceeds estimated proceeds from sale, less costs to complete and sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Factors considered in this assessment include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Market conditions;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net realizable value based on estimated selling price and selling costs; and</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inventory turnover trends.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2025, the Company recorded an inventory write-down of $<span id="xdx_90F_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_c20250101__20251231_zBRWr6uMVcR3">576,862</span> (included in cost of sales) to reduce the carrying value of its scanning equipment to net realizable value. Net realizable value was determined considering estimated selling prices and costs to complete and sell equipment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment sold under installment payment arrangements is delivered upon receipt of the full contract price; consideration received prior to delivery is recorded as deferred revenue (see below).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">No write-downs were recorded during the year ended December 31, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_89F_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_z72pC2DaXo52" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, inventory was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B6_zlU4h12DKgeb" style="display: none; visibility: hidden">Schedule Of Inventory</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Finished systems</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_c20251231_zdxlpj5TIBPj" style="width: 15%; text-align: right">1,256,862</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_c20241231_z1tc9FeHAiJi" style="width: 15%; text-align: right">1,256,862</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Less: writedown of inventory to net realizable value</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryWriteDown_iN_di_c20250101__20251231_zC2qtPpt8hRc" style="border-bottom: Black 1pt solid; text-align: right">(576,862</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryWriteDown_c20240101__20241231_ziAQ1FPsnLj3" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Inventory</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--InventoryNet_iI_c20251231_z8zEH6afUNQc" style="border-bottom: Black 2.5pt double; text-align: right">680,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--InventoryNet_iI_c20241231_zje8Qyv0Scx4" style="border-bottom: Black 2.5pt double; text-align: right">1,256,862</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zBx2vfFygv87" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <p id="xdx_852_zSxG9s1FLMZf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"> </p> <p id="xdx_843_ecustom--DepositsPolicyTextBlock_zDQumg9snIt1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; background-color: white"><b><span id="xdx_867_zD1D10BfPN76">Deposits</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; background-color: white">The Company has deposits on hand with a third-party manufacturer related to the purchase of equipment. As of </span><span style="font-family: Times New Roman, Times, Serif">December 31, 2025 and 2024<span style="background-color: white">, deposits were as follows:</span></span></p> <p id="xdx_892_ecustom--ScheduleOfDeposits_zZk0sga4Y7Ri" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8BA_zMdAQEsYvmL7" style="display: none; visibility: hidden">Schedule of Deposits</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 45%">Balance - December 31, 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Deposits_iS_c20240101__20241231_z6190x0VcYae" style="width: 12%; text-align: right" title="Deposits Beginning">275,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 0.5pt">Advances</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--DepositsAdvances_c20240101__20241231_zUXu57qcrkQl" style="border-bottom: Black 1pt solid; text-align: right" title="Advances">100,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--Deposits_iS_c20250101__20251231_zDk1teIIU4Gg" style="text-align: right" title="Deposits Beginning">375,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">No activity</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DepositsActivity_c20250101__20251231_zYXQTDS6BRX1" style="border-bottom: Black 1pt solid; text-align: right" title="No activity in 2023"><span style="-sec-ix-hidden: xdx2ixbrl0840">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance - December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Deposits_iE_c20250101__20251231_zJ5Ky21BOIul" style="border-bottom: Black 2.5pt double; text-align: right" title="Deposits Beginning">375,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zx7nk4TgCGKf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In 2022, the Company made an initial deposit of $<span id="xdx_90A_ecustom--InitialDeposits_c20220101__20221231_zTHvHmLcn2a3" title="Initial deposits">1,000,000</span>, which was subsequently used to purchase inventory during the same year. As part of this transaction, the Company was required to pay a Non-Recurring Engineering (NRE) Fee of $<span id="xdx_903_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_c20251231_zqzEb1Qbx7s3" title="Research development">700,000</span> to the manufacturer for research, development, and technology transfer services. Of this amount, $<span id="xdx_901_eus-gaap--OtherResearchAndDevelopmentExpense_c20220101__20221231_zZqQq7l1RGYe">210,000</span> was paid in 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has not yet received FDA clearance for its PET-CT system, however, the balance of $<span id="xdx_901_eus-gaap--GeneralAndAdministrativeExpense_dxL_c20250101__20251231_zsZDY3dGu5Q8" title="::XDX::8384173"><span style="-sec-ix-hidden: xdx2ixbrl0848">490,000</span></span> was paid in 2025 and is included as a component of general and administrative expenses in the accompanying statements of operations.</span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If the equipment fails validation or FDA approval, the Company has the contractual right to return the equipment and receive a refund of the $<span id="xdx_90B_eus-gaap--DepositsAssets_iI_c20251231_zmYi802I0Nli">1,000,000</span> purchase price, less any applicable shipping and handling costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Additionally, the manufacturer has agreed to provide a one-year warranty on the equipment and related software, commencing upon the closing of the equipment purchase.</span></p> <p id="xdx_853_zn3w3TtqWx1g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_840_ecustom--ConcentrationsPolicyTextBlock_zyupyFBllxWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_863_zJepwXaRZJSc">Concentrations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates and discloses significant concentrations of risk in accordance with FASB ASC 275-10, <i>“Risks and Uncertainties”</i>. These risks may arise from customer concentrations, vendor reliance, geographic dependence, or other economic factors that could materially impact the Company’s financial position, results of operations, and cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A concentration exists when a single customer, supplier, or market accounts for a significant portion (typically greater than 10%) of the Company’s total revenues, accounts receivable, or vendor purchases</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the years ended December 31, 2025 and 2024, respectively, the Company has no such concentrations.</p> <p id="xdx_857_ztLdLPolDXn9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_849_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zVxBtf4Ib86" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_zaAaQpIMZUok">Property and Equipment</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Property and equipment are recorded at cost, net of accumulated depreciation, in accordance with FASB ASC 360, <i>“Property, Plant, and Equipment.”</i> Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Repairs and maintenance expenditures that do not materially extend the useful life of an asset are expensed as incurred. Significant improvements or upgrades that increase the asset’s productivity, efficiency, or useful life are capitalized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Upon disposal or sale of property and equipment, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the statement of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates the carrying value of property and equipment whenever events or changes in circumstances indicate that the asset may be impaired. If impairment indicators exist, the Company assesses recoverability based on the undiscounted future cash flows expected from the use and disposition of the asset. If the carrying amount exceeds the estimated recoverable amount, an impairment loss is recognized.</span></p> <p id="xdx_852_zZomZKdkHs32" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p id="xdx_84C_ecustom--FinancialInstrumentsWithCharacteristicsOfBothLiabilitiesAndEquityPolicyTextBlock_zNDdzOe60Vg9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_ztM587xKesm5">Financial Instruments with Characteristics of Both Liabilities and Equity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates equity or liability classification for freestanding financial instruments, including convertible preferred stock, warrants, and options, pursuant to the guidance under FASB ASC Topic <i>480, Distinguishing Liabilities from Equity</i> (“ASC <i>480”</i>). The Company classifies as liabilities all freestanding financial instruments that are (i) mandatorily redeemable, (ii) represent an obligation to repurchase the Company’s equity shares by transferring assets, or (iii) represent an unconditional obligation (or conditional obligation if the financial instrument is <i>not</i> an outstanding share) to issue a variable number of shares predominantly based on a fixed monetary amount, variations in something other than the fair value of the Company’s equity shares, or variations inversely related to changes in fair value of the Company’s equity shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If a freestanding financial instrument does not represent an outstanding equity share and does not meet liability classification under ASC <i>480,</i> the Company then assesses whether the freestanding financial instrument is indexed to its own stock and meets equity classification pursuant to FASB ASC <i>815</i>-<i>40, “Contracts in Entity’s Own Equity”</i> (“ASC <i>815”</i>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company further assesses whether the freestanding financial instruments should be classified as temporary equity. Freestanding financial instruments that are redeemable for cash or other assets at a fixed or determinable date, at the option of the holder, or upon the occurrence of an event are classified in temporary equity in accordance with FASB ASC 480. Otherwise, the freestanding financial instruments are classified in permanent equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Conversion and Extinguishment of Derivative Liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">When a debt instrument with an embedded conversion option (e.g., convertible debt or warrants) is converted into shares of common stock or repaid, the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.6pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify; padding-right: 11.6pt"><span style="font-family: Times New Roman, Times, Serif">Records the newly issued shares at fair value;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Derecognizes all related debt, derivative liabilities, and unamortized debt discounts; and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify; padding-right: 11.6pt"><span style="font-family: Times New Roman, Times, Serif">Recognizes a gain or loss on debt extinguishment, if applicable.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For equity-based derivative liabilities (e.g., warrants) that are extinguished, any remaining liability balance is reclassified to additional paid-in capital.</span></p> <p id="xdx_859_znFvU4ec4e32" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.6pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_841_ecustom--OriginalIssueDiscountsAndOtherDebtDiscountsPolicyTextBlock_zSn5uFl0J2w" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86D_z4TsmoihXC9k">Original Issue Discounts and Other Debt Discounts</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for original issue discounts (OID) and other debt discounts in accordance with FASB ASC 835-30, <i>“Interest—Imputation of Interest”</i>. These discounts are recorded as a reduction of the carrying amount of the related debt and are amortized to interest expense over the term of the debt using the effective interest method, unless the straight-line method is materially similar.</span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Original Issue Discounts (OID)</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For certain notes issued, the Company may provide the debt holder with an original issue discount (OID), which is recorded as a debt discount, reducing the face value of the note. The discount is amortized to interest expense over the term of the debt in the Statements of Operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Stock and Other Equity Issued with Debt</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company may issue common stock or other equity instruments in connection with debt issuance. When stock is issued, it is recorded at relative fair value and treated as a debt discount, reducing the carrying amount of the note. These discounts are amortized to interest expense over the life of the debt.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The combined debt discounts, including OID and stock-related discounts, cannot exceed the face amount of the debt.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Debt Issuance Costs</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt issuance costs, including fees paid to lenders or third parties, are capitalized as a debt discount and amortized to interest expense over the life of the debt. These costs are presented as a direct deduction from the carrying amount of the debt liability rather than as a separate asset.</span></p> <p id="xdx_850_zcy3S4UlEip9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_849_ecustom--WarrantyObligationsPolicyTextBlock_zodIdwKhApo5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_860_zj7TBEYe8de5">Warranties and Maintenance Contracts</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Product Warranties</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company provides an assurance-type warranty on its products covering defects in design, materials, and workmanship for a period of one year from customer acceptance. Assurance-type warranties do not represent a separate performance obligation under ASC 606; rather, the estimated cost of fulfilling the warranty obligation is accrued at the time of product delivery in accordance with ASC 460-10-25-5 and ASC 450-20-25, when the obligation is probable and reasonably estimable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The warranty provision is based on historical trends in defect nature, frequency, and average cost of claims for each product line. These estimates are reassessed each reporting period using the best available information, and adjustments are made as necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Historically, the Company has incurred insignificant warranty-related costs. At December 31, 2025 and 2024, no warranty liability was recorded, as the estimated obligation was deemed immaterial.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain components used in the Company’s products are covered under supplier-provided limited warranties, which include replacement and service coverage for parts. The Company does not have direct responsibility for these supplier warranties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025 and 2024, the Company is not aware of any pending or asserted claims related to product warranty obligations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Maintenance Contracts</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company separately offers post-delivery maintenance contracts to customers. Maintenance contracts are distinct from the Company’s assurance-type product warranty and represent separate performance obligations under ASC 606. Revenue attributable to maintenance contracts is deferred at contract inception and recognized ratably over the maintenance period as the related services are performed. At December 31, 2025 and 2024, no maintenance contract revenue was deferred.</span></p> <p id="xdx_858_zkrQdslNO018" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_843_ecustom--TreasuryStockPolicyTextBlock_zH9XnCyWcZF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_zimvM6I8aq9e">Treasury Stock</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for treasury stock transactions under the cost method in accordance with FASB ASC 505-30, <i>“Treasury Stock”.</i> Under this method, when the Company repurchases its own shares, the full acquisition cost is recorded as a reduction to stockholders’ equity under the treasury stock account. These shares remain issued but are not considered outstanding and do not participate in dividends or earnings per share calculations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025 and 2024, respectively, the Company had <span id="xdx_907_eus-gaap--TreasuryStockSharesAcquired_uShares_c20250101__20251231_zU9wo2yEraa3" title="Treasury stock recorded shares"><span id="xdx_908_eus-gaap--TreasuryStockSharesAcquired_uShares_c20240101__20241231_zsJkKAwbeFe3" title="Treasury stock recorded shares">750</span></span> shares of treasury stock recorded at an aggregate cost of $<span id="xdx_906_eus-gaap--EquityMethodInvestmentAggregateCost_iI_c20251231_zRRHB3cWPSw2" title="Aggregate cost"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentAggregateCost_iI_c20241231_z9wP4ZDTLHXe" title="Aggregate cost">375</span></span>.</span></p> <p id="xdx_857_zYtSQX1c5kzg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_845_ecustom--RightOfUseAssetsAndLeaseObligationsPolicyTextBlock_zvRts9ywpd41" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_865_z2s4WdJuZgT3">Right of Use Assets and Lease Obligations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for right-of-use (ROU) assets and lease liabilities in accordance with FASB ASC 842, <i>“Leases”. </i>These amounts reflect the present value of the Company’s estimated future minimum lease payments over the lease term, including any reasonably certain renewal options, discounted using a collateralized incremental borrowing rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company classifies its leases as either operating or finance leases. The Company’s leases primarily consist of operating leases, which are included as Right-of-Use Assets and Operating Lease Liabilities on the balance sheet.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Short-Term Leases</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the short-term lease exemption, whereby leases with a term of 12 months or less are not recorded on the balance sheet. Instead, lease payments are expensed on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Lease Term and Renewal Options</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In determining the lease term, the Company evaluates whether renewal options are reasonably certain to be exercised. Factors considered include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The useful life of leasehold improvements relative to the lease term,</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The economic performance of the business at the leased location,</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The comparative cost of renewal rates versus market rates, and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The presence of any significant economic penalties for non-renewal.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If a renewal option is deemed reasonably certain to be exercised, the ROU asset and lease liability reflect those additional future lease payments. The Company’s operating leases contain renewal options with no residual value guarantees. Currently, management does not expect to exercise any renewal options, which are therefore excluded in the measurement of lease obligations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Discount Rate and Lease Liability Measurement</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Since the implicit rate in the leases is not readily determinable, the Company applies an incremental borrowing rate that represents the rate it would incur to borrow on a collateralized basis over a similar term and currency environment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Lease Impairment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates ROU assets for impairment indicators whenever events or changes in circumstances suggest the carrying amount may not be recoverable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">See Note 6 for further discussion on lease cancellation during the year December 31, 2025.</span></p> <p id="xdx_856_z9mEKVRtB7jd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> </div> <div id="xdx_230_zvRz7yiHLt3k" style="margin: 0pt auto 0; width: 6.5in"> <p id="xdx_23B_zIOoTYJbPBkb" style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_23D_zkUvWmlWwQoc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>POSITRON CORPORATION</b> </span></p> <p id="xdx_23C_zA5WfTtIona8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>NOTES TO FINANCIAL STATEMENTS</b> </span></p> <p id="xdx_231_zMBA3KROLqF" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>DECEMBER 31, 2025 AND 2024</b></span></p> <p id="xdx_233_zYYnMpO4ylYf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_840_eus-gaap--RevenueRecognitionPolicyTextBlock_zFGY84fJnFS5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_868_zWRRvbCmBQXe">Revenue Recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when or as control of promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i) identify the contract with a customer;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ii) identify the performance obligations in the contract;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iii) determine the transaction price;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iv) allocate the transaction price to the performance obligations in the contract; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(v) recognize revenue when, or as, performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Nature of Services and Performance Obligations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generates revenue primarily from clinical, technical, and maintenance service contracts that provide customers with ongoing product support and from equipment sales. These contracts are generally one-year agreements that automatically renew for successive one-year periods unless terminated by either party with at least 90 days’ notice. The Company considers only the noncancelable initial term and any renewal periods for which the customer has a material right when determining the contract term and performance obligations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Each maintenance contract represents a single distinct performance obligation. The various service elements - including priority response, 24/7 clinical and technical support, parts and labor, preventative maintenance, software upgrades, uptime guarantees, remote diagnostic capabilities, daily quality assurance inspections, and applications training - are highly integrated and interdependent. They are not separately identifiable from one another and are accounted for as a single stand-ready performance obligation that is satisfied continuously over the contract term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Significant Judgments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In applying ASC 606, the Company makes the following significant judgments that affect the timing and amount of revenue recognized:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i) the Company concluded that all services under each maintenance contract constitute a single performance obligation because they are highly interrelated and provide a combined integrated service to the customer;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ii) for maintenance contracts, the Company uses a time-based, straight-line output method to measure progress, which it has determined faithfully depicts the Company’s performance as the customer simultaneously receives and consumes the benefits of the services; and</span></p> <p id="xdx_235_zsVjvUqKi0S1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> </div> <div id="xdx_23C_z4X9BANHf8A3" style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_237_zU4TuyKGrnO8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>POSITRON CORPORATION</b> </span></p> <p id="xdx_232_zx4bkeiACRkl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>NOTES TO FINANCIAL STATEMENTS</b> </span></p> <p id="xdx_23E_z7P2F9o7Dpp1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>DECEMBER 31, 2025 AND 2024</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iii) for equipment sales, the Company applies judgment in assessing when control transfers to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">No changes to these judgments have occurred during the periods presented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Transaction Price and Allocation</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The transaction price is the fixed fee stated in each contract. The Company does not offer refunds, rebates, discounts, or variable pricing incentives. Maintenance contract fees are typically billed monthly in advance with payment due within 30 days. As permitted by the practical expedient in ASC 606-10-32-18, the Company does not adjust the transaction price for the effects of a significant financing component when the period between transfer of control of the good or service and customer payment is one year or less. Because each contract contains a single performance obligation, the entire transaction price is allocated to that obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Revenue Recognition – Timing</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company recognizes revenue either over time or at a point in time depending on the nature of the performance obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Maintenance contract revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services as they are provided. Revenue is recognized ratably on a straight-line basis over the contract term. Amounts received in advance of services being provided are recorded as deferred revenue and recognized as revenue as the related performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Equipment sale revenue is recognized at a point in time when control of the equipment transfers to the customer, which occurs upon physical delivery and acceptance of the equipment and where collection is probable. In years December 31, 2025 and 2024, no equipment sale revenue had been recognized, as the conditions for transfer of control had not yet been met.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Principal vs. Agent Considerations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has determined that it acts as a principal in all revenue transactions. The Company controls the services prior to transfer to the customer, is responsible for fulfilling all contractual obligations including uptime guarantees, bears the risk of performance, and has discretion in establishing contract pricing. Accordingly, revenue is recognized on a gross basis.</span></p> <p id="xdx_236_z2qPnkw3wbch" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Contract Balances and Remaining Performance Obligations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s contract liabilities consist of deferred revenue related to maintenance contracts billed in advance and customer deposits on pending equipment sales. These amounts are presented as deferred revenue on the accompanying balance sheets. There were no contract assets as of December 31, 2025 or 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the practical expedient under ASC 606-10-50-14 not to disclose the aggregate amount of the transaction price allocated to remaining performance obligations for contracts with an original expected duration of one year or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Disaggregation of Revenue</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following table presents the Company’s revenues disaggregated by type for the years ended December 31, 2025 and 2024:</span></p> <p id="xdx_890_eus-gaap--DisaggregationOfRevenueTableTextBlock_zDBcIZxElxX8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B2_zWOYCM9ccG3" style="display: none; visibility: hidden">Schedule of  Company’s revenues disaggregated</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="12" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left; padding-bottom: 0.5pt">Revenue Type</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Revenue </td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Revenues</td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Revenue </td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Revenues</td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%; text-align: left">Maintenance contracts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zOXqz7xC4Uyk" style="width: 15%; text-align: right">461,452</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_980_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_z3i5d5OEPcP6" style="width: 15%; text-align: right">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zQjdcsQVZ357" style="width: 15%; text-align: right">587,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_985_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zgOSz062321e" style="width: 15%; text-align: right">100</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Equipment sales</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_z1yZwoNjEm1l" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom"><span style="-sec-ix-hidden: xdx2ixbrl0923">-</span></td><td style="text-align: left; padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td id="xdx_98F_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zEWlM2J1TQD8" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom">0</td><td style="text-align: left; padding-bottom: 0.5pt; vertical-align: bottom">%</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--Revenues_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zBABlWu8DPNb" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom"><span style="-sec-ix-hidden: xdx2ixbrl0925">-</span></td><td style="text-align: left; padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td id="xdx_981_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zgj6lexlCSs5" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom">0</td><td style="text-align: left; padding-bottom: 0.5pt; vertical-align: bottom">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20250101__20251231_zyEUEVaaOQJa" style="border-bottom: Black 2.5pt double; text-align: right">461,452</td><td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td id="xdx_98B_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231_zIJYDbK5aDF6" style="border-bottom: Black 2.5pt double; text-align: right">100</td><td style="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_c20240101__20241231_zu2ivkqu4cMa" style="border-bottom: Black 2.5pt double; text-align: right">587,500</td><td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td id="xdx_987_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231_zHp0BhewkQGh" style="border-bottom: Black 2.5pt double; text-align: right">100</td><td style="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom">%</td></tr> </table> <p id="xdx_8AE_zT2Opnvo19q5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">All revenue recognized in both periods was derived from maintenance service contracts. No equipment sale revenue has been recognized in either period, as transfer of control of the equipment to the customer had not yet occurred as of each respective balance sheet date.</span></p> <p id="xdx_85C_zPcGePtAHedc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_849_eus-gaap--RevenueRecognitionDeferredRevenue_z8Wb5wUP3Fif" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_864_z8wJzB0b8WNa">Deferred Revenue (Contract Liabilities)</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deferred revenue represents consideration received from customers prior to the satisfaction of the related performance obligation.</span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, deferred revenue consisted of the following:</span></p> <p id="xdx_890_eus-gaap--DeferredRevenueByArrangementDisclosureTextBlock_zAL9Ybn1ivHl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8BC_zK2k8gvNV7w8" style="display: none; visibility: hidden">Schedule of deferred revenue</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Type</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_49C_20251231_zH5PyV2TDA15" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_495_20241231_zbYJhjjnmsLf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_hsrt--ProductOrServiceAxis__us-gaap--EquipmentMember_zhXkQaFPGCBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Customer deposit - equipment sale</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">70,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">50,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer deposit - other</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20251231__srt--ProductOrServiceAxis__custom--OtherMember_zIr9iXnEoRLa" style="text-align: right" title="Customer deposit - other">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20241231__srt--ProductOrServiceAxis__custom--OtherMember_zkLWbmMzEmhg" style="text-align: right" title="Customer deposit - other"><span style="-sec-ix-hidden: xdx2ixbrl0947">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredRevenueCurrent_iI_hsrt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zFeU78S2B6xi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Maintenance contracts billed in advance</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0949">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,330</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ContractWithCustomerLiability_iI_zFoQq4zFrOja" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">120,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">66,330</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zCFYmLHBW7F6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment sale deposits represent cumulative installment payments received from customers under executed purchase agreements for medical scanning equipment. Title and physical possession of the equipment will transfer to each customer upon receipt of the full contract price. As of December 31, 2025, cumulative payments received totaled $<span id="xdx_901_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_dxL_c20251231_zps1itbn3Wuj" title="::XDX::120000"><span style="-sec-ix-hidden: xdx2ixbrl0954">70,000</span></span>. Revenue will be recognized upon transfer of control of the equipment to customers. Subsequent to December 31, 2025, additional installment payments of $<span id="xdx_901_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20260101__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFT4sLIau0A6">140,000</span> were received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The $<span id="xdx_903_eus-gaap--CustomerDepositsCurrent_iI_c20251231_zj1ZZDZ4qnfc">50,000</span> deposit balance at December 31, 2025 represents a payment received from a separate customer. Subsequent to December 31, 2025, this deposit was refunded in full.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Maintenance contract amounts billed in advance represent consideration received from customers prior to the applicable service period. These amounts are recognized as revenue ratably over the service period as performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2024, $<span id="xdx_90C_eus-gaap--CustomerDepositsCurrent_iI_c20241231_zbkGit6odoF5">16,330</span> of maintenance contract consideration remained deferred. All such amounts were fully recognized as revenue during the year ended December 31, 2025.</span></p> <p id="xdx_858_zVY1JJ6JQx7h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_843_ecustom--CostOfSalesVendorAllowancesPolicyTextBlock_zEavaDC4Q586" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_z5fPrjmclJI">Cost of Sales</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Cost of sales consists of direct expenses incurred in the delivery of services related to the Company’s maintenance contracts. These costs are recognized as incurred and are directly attributable to fulfilling service obligations under customer agreements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The primary components of cost of sales include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Salaries and Wages – Compensation, payroll taxes, and employee benefits associated with the Company’s service technicians and clinical support staff.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Job-Related Materials and Supplies – Expenses for parts, tools, software upgrades, and consumable materials required to perform maintenance and repairs.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">All costs included in cost of sales are directly related to the provision of contracted maintenance services and align with revenue recognition principles under FASB ASC 606.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2025, see above regarding inventory write-down to net realizable value, which has been included as a component of cost of sales.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company continually evaluates its cost structure to optimize service delivery while maintaining contractual uptime guarantees and quality assurance standards.</span></p> <p id="xdx_854_zDefM1L7BgCl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_847_eus-gaap--IncomeTaxPolicyTextBlock_z7zCnwLTU0X" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_864_zWpJS3UbpR8a">Income Taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for income taxes using the asset and liability method prescribed by FASB ASC 740, <i>“Income Taxes”</i>. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences of differences between the financial reporting and tax bases of assets and liabilities. These amounts are measured using enacted tax rates expected to apply in the periods when temporary differences reverse.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The effect of a change in tax rates on deferred tax balances is recognized as income or expense in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Uncertain Tax Positions</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates uncertain tax positions which requires that a tax position be recognized in the financial statements only if it is more likely than not (greater than 50% likelihood) to be sustained upon examination by tax authorities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025 and 2024, the Company had no uncertain tax positions that qualified for recognition or disclosure in the financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company also recognizes interest and penalties related to uncertain tax positions in other expense in the Statement of Operations. No interest and penalties were recorded for the years ended December 31, 2025 and 2024.</span></p> <p id="xdx_85F_zhswLANmUDn4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_84D_ecustom--ValuationOfDeferredTaxAssetsPolicyTextBlock_z4Om0LYxABwi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_zl1Ip70tBCb6">Valuation of Deferred Tax Assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s deferred tax assets include certain future tax benefits, such as net operating losses (NOLs), tax credits, and deductible temporary differences. A valuation allowance is required if it is more likely than not that some portion, or all, of the deferred tax assets will not be realized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company reviews the realizability of deferred tax assets on a quarterly basis, or more frequently if circumstances warrant, considering both positive and negative evidence.</span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Considered in Valuation Allowance Assessment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates multiple factors in determining whether a valuation allowance is necessary, including:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Historical earnings trends (cumulative pre-tax income or losses in the most recent three-year period)</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Future financial projections, including expected taxable income based on long-term estimates of business performance and market conditions</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Statutory carryforward periods for net operating losses and other deferred tax assets</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Prudent and feasible tax planning strategies that could impact the realization of deferred tax assets</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Nature and predictability of temporary differences and the timing of their reversal</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Sensitivity of financial forecasts to external factors such as commodity prices, market demand, and operational risks</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">While cumulative three-year losses are a strong indicator that a valuation allowance may be needed, a valuation allowance determination is not solely based on past losses—all available positive and negative evidence must be considered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Valuation Allowance Determination</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, the Company recorded a full valuation allowance against its deferred tax assets, resulting in a net carrying amount of $0. This determination was based on cumulative losses in recent years and the lack of sufficient positive evidence to support the realization of deferred tax assets in the near term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company will continue to evaluate its valuation allowance each reporting period and will recognize deferred tax assets in the future if sufficient positive evidence emerges to support their realization.</span></p> <p id="xdx_858_zaZk4aaqp4Wj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_841_eus-gaap--AdvertisingCostsPolicyTextBlock_zC1zqthz4S33" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86D_zpLfYqQByqW4">Advertising Costs</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Advertising costs are expensed as incurred. These costs are recognized as operating expenses in the period in which they are incurred and are classified within general and administrative expenses in the statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company does not capitalize direct-response advertising costs, as they do not meet the criteria for deferral.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company recognized marketing and advertising costs as follows:</span></p> <p id="xdx_89F_ecustom--ScheduleofMarketingandAdvertisingCostsTableTextBlock_zVaxBxRKawm3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BD_zBjNLUL54yWf" style="display: none; visibility: hidden">Schedule of marketing and advertising costs</span><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 40%"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 48%; text-align: right"><span id="xdx_903_eus-gaap--MarketingAndAdvertisingExpense_c20250101__20251231_z6uojtwz4mxa" title="Marketing and advertising costs">236,514</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 47%; text-align: right"><span id="xdx_90F_eus-gaap--MarketingAndAdvertisingExpense_c20240101__20241231_zl9hdtLaZcjf" title="Marketing and advertising costs">125,726</span></td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zBxyyGNh7b94" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_85C_zE3lXtJqYvx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_846_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zrXl533GcVub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_867_zWCO4ddGPwa2">Stock-Based Compensation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for stock-based compensation in accordance with ASC 718, <i>Compensation - Stock Compensation</i>. Compensation cost is measured at the grant-date fair value of the award and is recognized over the requisite service period (generally the vesting period) on a straight-line basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The guidance applies to share-based payment awards granted to both employees and non-employees. Pursuant to ASU 2018-07, <i>Improvements to Nonemployee Share-Based Payment Accounting</i>, awards granted to non-employees are accounted for in substantially the same manner as awards granted to employees, with fair value determined on the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing model. The model incorporates the following key assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield - Based on the Company’s anticipated dividend policy over the expected life of the option (generally assumed to be zero, as the Company does not currently pay dividends).</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expected volatility - Based on the historical volatility of the Company.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate - Based on the yield on U.S. Treasury securities with maturities approximating the expected term of the option.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expected term - Estimated based on historical exercise behavior, contractual terms, and the simplified method (average of contractual term and vesting period) where appropriate.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the practical expedient under ASU 2016-09 to account for forfeitures as they occur rather than estimating them in advance. This election is applied consistently to all stock-based awards.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Stock-based compensation expense is classified in the statements of operations as a component of general and administrative expenses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In addition, the Company applies the provisions of ASU 2016-09 related to the recognition of all excess tax benefits and tax deficiencies in income tax expense in the period in which they occur and the classification of cash paid for tax withholdings on behalf of employees as financing activities in the statement of cash flows.</span></p> <p id="xdx_85A_zIsm4mcA702d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_84A_ecustom--StockWarrantsPolicyTextBlock_z7Iyk8i2t8fa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_861_zKOz1OLe9Erj">Stock Warrants</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In connection with certain financing transactions (debt or equity), consulting arrangements, or strategic partnerships, the Company may issue warrants to purchase shares of its common stock. Warrants that do not meet liability classification under ASC 480, “Distinguishing Liabilities from Equity”, are evaluated under ASC 815-40, “Contracts in Entity’s Own Equity”. The Company’s outstanding warrants are not puttable or mandatorily redeemable, do not require net cash settlement, and are indexed to the Company’s own common stock. Accordingly, they are classified as equity instruments in additional paid-in capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The fair value of warrants issued for compensation purposes is measured using the Black-Scholes option pricing model.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Accounting Treatment of Warrants</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants issued in conjunction with common stock issuance are initially recorded at fair value as a reduction in Additional Paid-In Capital (APIC).</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants issued for services are recorded at fair value and expensed over the requisite service period or immediately upon issuance if no service period exists.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants classified as liabilities due to settlement features or pricing adjustments are remeasured at fair value each reporting period, with changes recognized in earnings.</span></td></tr></table> <p id="xdx_85A_z96JYnWn5Roj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_848_ecustom--BasicAndDilutedEarningsLossPerSharePolicyTextBlock_zpyTYEkZhIGa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_zbnLMxgYpjA9">Basic and Diluted Earnings (Loss) per Share</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company computes net loss per share in accordance with ASC 260, “<i>Earnings Per Share</i>.” Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During all periods presented, the Company reported a net loss. Accordingly, all potentially dilutive common stock equivalents were excluded from the computation of diluted net loss per share because their inclusion would have been anti-dilutive. As a result, diluted net loss per share is equal to basic net loss per share for all periods presented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following potentially dilutive equity securities outstanding as of December 31, 2025 and 2024 were as follows:</span></p> <p id="xdx_897_ecustom--ScheduleOfDilutiveEquitySecuritiesOutstandingTableTextBlock_z7J2NVwoTOF6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B7_zxIs7WbvJjuc">Schedule of potentially dilutive equity securities outstanding</span><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Stock Options</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--TotalCommonStockEquivalents_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zY1r8Ieg0Wt4" style="width: 15%; text-align: right" title="Stock Options">5,150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--TotalCommonStockEquivalents_dxL_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zxv1kDdnKZy5" style="width: 15%; text-align: right" title="Stock Options::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1000">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCommonStockEquivalents_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zfOLwrh1osY5" style="text-align: right" title="Warrants">2,100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zloulKyrdGV" style="text-align: right" title="Warrants">1,600,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A, convertible preferred stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--TotalCommonStockEquivalents_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjTmatr4EVPl" style="text-align: right" title="Series A, preferred stock::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVPSMoKcKcze" style="text-align: right" title="Series A, preferred stock">1,088</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Series B, convertible preferred stock</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--TotalCommonStockEquivalents_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQs4IqCfFKUa" style="border-bottom: Black 1pt solid; text-align: right" title="Series B, preferred stock::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDPixtuLDoCc" style="border-bottom: Black 1pt solid; text-align: right" title="Series B, preferred stock">48,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total common stock equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--TotalCommonStockEquivalents_c20250101__20251231_zCX9m1nPjrAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents">7,250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--TotalCommonStockEquivalents_c20240101__20241231_znaAprNsj76f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents">1,649,088</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zk5FO1Mlr3Mk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Based on the potential common stock equivalents noted above at December 31, 2025, the Company has sufficient authorized shares of common stock (100,000,000) to settle any potential exercises of common stock equivalents.</span></p> <p id="xdx_85E_zDY9hLl4KLvj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_84C_ecustom--PreferredStockClassificationPolicyTextBlock_zWZ5Hx1DgC45" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_867_zspujqOvjWDh">Preferred Stock Classification</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company applies the guidance outlined in ASC 480, <i>“Distinguishing Liabilities from Equity”, </i>in determining the appropriate classification and measurement of preferred stock. Under FASB ASC 480-10-25-4, financial instruments that embody an obligation to repurchase equity shares or require mandatory redemption at a fixed or determinable date must be classified as a liability and measured at fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Preferred shares that are conditionally redeemable - including those redeemable at the option of the holder or subject to redemption upon the occurrence of events outside the issuer’s control - are classified as temporary equity in accordance with FASB ASC 480-10-S99-3A. Conversely, preferred shares that are not mandatorily redeemable and whose redemption rights are within the issuer’s control are appropriately classified as a component of stockholders’ deficit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s Series A and Series B Preferred Stock contain conditional redemption rights, but these rights are exercisable solely at the option of the Company. Because the redemption provisions are within the Company’s exclusive control, the preferred shares do not meet the criteria for liability classification under FASB ASC 480-10-25-7. Furthermore, the shares do not meet the temporary equity classification criteria under FASB ASC 480-10-S99-3A since redemption is not outside of the Company’s control.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accordingly, unless otherwise noted, the Company presents all issuances of Series A and Series B Preferred Stock as a component of stockholders’ equity in the financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025, all outstanding shares of both Series A and B, convertible preferred stock had been converted to common stock.</span></p> <p id="xdx_85F_zoKKIw0zB1B9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_848_ecustom--RelatedPartiesPolicyTextBlock_zbf2Waw5n0xi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_zxQtzcago6zg">Related Parties</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company defines related parties in accordance with FASB ASC 850, <i>“Related Party Disclosures,” </i>and SEC Regulation S-X, Rule 4-08(k). Related parties include entities and individuals that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Related parties include, but are not limited to:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Principal owners of the Company.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Members of management (including directors, executive officers, and key employees).</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Immediate family members of principal owners and members of management.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Entities affiliated with principal owners or management through direct or indirect ownership.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Entities with which the Company has significant transactions, where one party has the ability to exercise control or significant influence over the management or operating policies of the other.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A party is considered related if it has the ability to control or significantly influence the management or operating policies of the Company in a manner that could prevent either party from fully pursuing its own separate economic interests.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company discloses all material related party transactions, including:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The nature of the relationship between the parties.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A description of the transaction(s), including terms and amounts involved.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any amounts due to or from related parties as of the reporting date.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any other elements necessary for a clear understanding of the transactions’ effects on the financial statements.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Disclosures are made in accordance with FASB ASC 850-10-50-1 through 50-6 and SEC Regulation S-X, Rule 4-08(k), which requires registrants to disclose material related party transactions and their effects on the financial position and results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">See Note 5 for related party debt.</span></p> <p id="xdx_855_zgeTsP5hNhBh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_84B_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zjGbzfGoKWFg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86D_zZBZ58SIcMSk">Recent Accounting Standards</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Recently Adopted Accounting Standards</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2023-07 – Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2023, the FASB issued ASU 2023-07, which enhances reportable segment disclosure requirements by:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Requiring disclosure of significant segment expenses regularly provided to the chief operating decision maker (“CODM”).</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Requiring disclosure of the title and position of the CODM.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Extending certain annual disclosures to interim periods.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Clarifying that single reportable segment entities must apply ASC 280 in its entirety.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This ASU was effective for annual periods beginning after December 15, 2023, and interim periods beginning after December 15, 2024, with retrospective application required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company adopted ASU 2023-07 effective January 1, 2025, for interim reporting, and for its annual reporting period ended December 31, 2024. The adoption resulted in enhanced segment disclosures but did not have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2023-09 – Income Taxes (Topic 740): Improvements to Income Tax Disclosures</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In December 2023, the FASB issued ASU 2023-09, which enhances income tax disclosure requirements by:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Standardizing and disaggregating rate reconciliation categories.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Requiring disclosure of income taxes paid by jurisdiction.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This ASU was effective for annual periods beginning after December 15, 2024, and may be applied on a prospective or retrospective basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company adopted ASU 2023-09 effective January 1, 2025. The adoption resulted in enhanced income tax disclosures but did not have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2025-05 – Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In July 2025, the FASB issued ASU 2025-05, <i>Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets</i>. The ASU provides a practical expedient that permits entities to assume that current economic conditions as of the balance sheet date will remain unchanged over the remaining life of current (short-term) accounts receivable and current contract assets arising from transactions accounted for under ASC 606.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company early adopted ASU 2025-05 effective January 1, 2025 and elected the practical expedient. The amendments were applied prospectively. The adoption did not have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Recently Issued Accounting Standards Not Yet Adopted</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2024-03 / ASU 2025-01 – Income Statement (Topic 220): Reporting Comprehensive Income – Expense Disaggregation Disclosures</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2024, the FASB issued ASU 2024-03, <i>Disaggregation of Income Statement Expenses</i>, which requires public business entities to disclose, in annual and interim reporting periods, disaggregated information about certain income statement expense line items in a tabular format, along with a qualitative reconciliation to the captions on the face of the financial statements. In January 2025, the FASB issued ASU 2025-01 to clarify that the effective date for non-calendar year-end entities requires initial adoption in an annual reporting period, not an interim period. The ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted and may be applied on either a prospective or retrospective basis. The Company is currently assessing the potential impact of ASU 2024-03/2025-01 on its financial statement disclosures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2024-04 – Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2024, the FASB issued ASU 2024-04, which clarifies the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. ASU 2024-04 is effective for annual periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06. Adoption may be applied on a prospective or retrospective basis. The Company is currently evaluating the impact that ASU 2024-04 may have on its financial statement presentation and disclosures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Other Accounting Standards Updates</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has evaluated all other recently issued accounting standards not yet effective and has determined that the adoption of such standards is not expected to have a material impact on the Company’s financial statements or disclosures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The FASB has issued various technical corrections and industry-specific updates that are not expected to have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p id="xdx_851_zF47cunVnKo8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_84F_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z0KFTS9ngpbb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"><b><span><span id="xdx_86B_zdHoLgsZzXN7">Business Segments and Expense Disclosure</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company follows Financial Accounting Standards Board (FASB) ASC 280, Segment Reporting, which requires public entities to report financial and descriptive information about their reportable operating segments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FASB ASC 280-10-50-1 states that an operating segment is a component of a public entity that:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Engages in business activities from which it may earn revenues and incur expenses;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Has operating results that are regularly reviewed by the Chief Operating Decision Maker (CODM), who is the Company’s Chief Executive Officer, to make decisions about resource allocation and performance assessment; and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Has discrete financial information available.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Under ASC 280-10-50-10, a public entity is required to report separately only those operating segments that meet certain quantitative thresholds. However, as specified in FASB ASC 280-10-50-11, if a company’s business activities are managed as a single operating segment and reviewed on a basis, the company may report as a single segment. The Company has determined that it operates as one reportable segment, as its CODM reviews the business as a whole rather than by distinct business components. Significant expenses within loss from operations, as well as within net loss, include cost of sales and general and administrative expenses, which are each presented separately on the accompanying Statements of Operations. Other segment items within net loss include interest expense, net, and amortization of debt discount.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-12</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07, <i>Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures </i>(“ASU 2023-07”), which requires all public entities, including public entities with a single reportable segment, to provide in interim and annual periods one or more measures of segment profit or loss used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires disclosures of significant segment expenses and other segment items as well as incremental qualitative disclosures. The Company adopted ASU 2023-07 effective December 31, 2024, on a retrospective basis. The adoption of 2023-07 did not change the way that the Company identifies its reportable segments and, as a result, did not have a material impact on the Company’s segment-related disclosures.</span></p> <p id="xdx_843_eus-gaap--UseOfEstimates_zeLwNW8cQHQ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_z4aI1sQgXyzk">Use of Estimates and Assumptions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the recognition of revenues and expenses during the reporting period. Actual results may differ from these estimates, and such differences could be material.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Changes in estimates are recorded in the period in which they become known and are accounted for prospectively. The Company bases its estimates on historical experience, industry trends, and other relevant factors, incorporating both quantitative and qualitative assessments that it believes are reasonable under the circumstances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Significant estimates during the years ended December 31, 2025 and 2024 include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful accounts and other receivables </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inventory reserves and classifications </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Valuation of equity based instruments </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Estimated useful lives of property and equipment </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Implicit interest rate in right-of-use operating leases </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Uncertain tax positions </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Valuation allowance on deferred tax assets </span></td></tr></table> <p id="xdx_845_eus-gaap--IncomeTaxUncertaintiesPolicy_z7NVMGlYEo96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_867_zeEib33jdfZc">Risks and Uncertainties</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company operates in a highly competitive industry that is subject to intense market dynamics, shifting consumer demand, and economic fluctuations. The Company’s operations are exposed to significant financial, operational, and strategic risks, including potential business disruptions, supply chain constraints, and liquidity challenges.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-13</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In accordance with FASB ASC 275, <i>“Risks and Uncertainties,”</i> the Company evaluates and discloses risks that could materially affect its financial condition, results of operations, and business outlook. Key factors contributing to variability in sales and earnings include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">1.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Industry Cyclicality – The Company’s financial performance is affected by industry trends, seasonality, and shifts in market demand.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">2.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Macroeconomic Conditions – Economic downturns, inflationary pressures, interest rate changes, global tariff policy, and geopolitical risks may impact consumer purchasing behavior and the Company’s revenue streams.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">3.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pricing Volatility – The cost and availability of raw materials, supply chain disruptions, and competitive pricing pressures can lead to fluctuations in gross margins and profitability.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Given these uncertainties, the Company faces challenges in accurately forecasting financial performance and may experience material risks affecting liquidity, business continuity, and long-term strategic growth. The Company continuously assesses these risks and implements measures to mitigate their potential impact.</span></p> <p id="xdx_84C_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zNXWn3zne8B2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_864_zInwTXPwBqfh">Fair Value of Financial Instruments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for financial instruments in accordance with Financial Accounting Standards Board (FASB) ASC 820, <i>“Fair Value Measurements”,</i> which establishes a framework for measuring fair value and requires related disclosures. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the Company’s principal market or, if none exists, the most advantageous market for the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Fair Value Hierarchy</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FASB ASC 820 requires the use of observable inputs whenever available and establishes a three-tier hierarchy for measuring fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 1 – Quoted market prices (unadjusted) for identical assets or liabilities in active markets.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 2 – Observable inputs other than quoted prices in active markets, such as quoted prices for similar assets and liabilities or inputs that are directly or indirectly observable.</span></td></tr></table> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-14</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Level 3 – Unobservable inputs that require significant judgment, including management assumptions and estimates based on available market data.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The classification of an asset or liability within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Level 3 valuations generally require more judgment and complexity, often involving a combination of cost, market, or income approaches, as well as assumptions about market conditions, pricing, and other factors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Fair Value Determination </span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company assesses the fair value of its financial instruments and, where appropriate, may engage external valuation specialists to assist in determining fair value. While management believes that recorded fair values are reasonable, they may not necessarily reflect net realizable values or future fair values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Financial Instruments Carried at Historical Cost</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s financial instruments—including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses (including related party balances)—are recorded at historical cost. As of December 31, 2025 and 2024, respectively, the carrying amounts of these instruments approximated their fair values due to their short-term maturities.</span></p> <p id="xdx_84E_eus-gaap--ConcentrationRiskCreditRisk_z3QytmI7xe05" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86B_z16VufxOv25i">Cash and Cash Equivalents and Concentration of Credit Risk</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For purposes of the statements of cash flows, the Company considers all highly liquid investments with original maturities of three months or less from the date of purchase, including money market accounts and short-term certificates of deposit, to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025, the Company’s cash equivalents consisted of a money market account.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2024, the Company did not hold any cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $<span id="xdx_906_eus-gaap--CashFDICInsuredAmount_iI_c20251231_zoVQrTKHAu4g" title="FDIC insured amount">250,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, the Company had cash in excess of the insured FDIC limit of $2,272,502 and $0, respectively. From time to time the Company has amounts that exceed the FDIC insured amount but does not expect any non-performance.</span></p> 250000 <p id="xdx_84B_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zHp3zOth8Vz7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_z0i0kcVp41Og">Accounts Receivable</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for accounts receivable in accordance with FASB ASC 326, “Financial Instruments – Credit Losses. Receivables are recorded at their net realizable value, which represents the amount management expects to collect from outstanding customer balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company extends credit to customers based on an evaluation of their financial condition and other factors. The Company does not require collateral, and interest is not accrued on overdue accounts receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Allowance for Expected Credit Losses</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the practical expedient in Accounting Standards Update (ASU) 2025-05 for its current (short-term) accounts receivable. Under this practical expedient, the Company assumes that current economic conditions as of the balance sheet date will not change over the remaining life of these receivables when estimating expected credit losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Management periodically assesses the collectability of accounts receivable and establishes an allowance for expected credit losses as needed. The allowance is determined based on:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A review of outstanding accounts,</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Historical collection experience, and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Current economic conditions.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accounts deemed uncollectible are written off against the allowance when determined to be uncollectible.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Allowance for expected credit losses was $<span id="xdx_90D_ecustom--AllowanceForCreditLosses_iI_c20251231_zmlCKdzK9TNi" title="Allowance for credit losses"><span id="xdx_909_ecustom--AllowanceForCreditLosses_iI_c20241231_zn1uUcQV9kL2" title="Allowance for credit losses">0</span></span> at December 31, 2025 and 2024, respectively.</span></p> 0 0 <p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zwRrVvTgsex3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_866_zWmNkJfqrG5c">Inventory</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory consists of scanning equipment and is stated at the lower of cost or net realizable value (“LCNRV”) using the first-in, first-out (“FIFO”) method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Management assesses the recoverability of inventory each reporting period and records write-downs to net realizable value when the carrying value exceeds estimated proceeds from sale, less costs to complete and sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Factors considered in this assessment include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Market conditions;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Net realizable value based on estimated selling price and selling costs; and</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Inventory turnover trends.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-16</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2025, the Company recorded an inventory write-down of $<span id="xdx_90F_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_c20250101__20251231_zBRWr6uMVcR3">576,862</span> (included in cost of sales) to reduce the carrying value of its scanning equipment to net realizable value. Net realizable value was determined considering estimated selling prices and costs to complete and sell equipment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment sold under installment payment arrangements is delivered upon receipt of the full contract price; consideration received prior to delivery is recorded as deferred revenue (see below).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">No write-downs were recorded during the year ended December 31, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_89F_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_z72pC2DaXo52" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, inventory was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B6_zlU4h12DKgeb" style="display: none; visibility: hidden">Schedule Of Inventory</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Finished systems</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_c20251231_zdxlpj5TIBPj" style="width: 15%; text-align: right">1,256,862</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_c20241231_z1tc9FeHAiJi" style="width: 15%; text-align: right">1,256,862</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Less: writedown of inventory to net realizable value</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryWriteDown_iN_di_c20250101__20251231_zC2qtPpt8hRc" style="border-bottom: Black 1pt solid; text-align: right">(576,862</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryWriteDown_c20240101__20241231_ziAQ1FPsnLj3" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Inventory</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--InventoryNet_iI_c20251231_z8zEH6afUNQc" style="border-bottom: Black 2.5pt double; text-align: right">680,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--InventoryNet_iI_c20241231_zje8Qyv0Scx4" style="border-bottom: Black 2.5pt double; text-align: right">1,256,862</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zBx2vfFygv87" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> 576862 <p id="xdx_89F_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_z72pC2DaXo52" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, inventory was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B6_zlU4h12DKgeb" style="display: none; visibility: hidden">Schedule Of Inventory</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Finished systems</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_c20251231_zdxlpj5TIBPj" style="width: 15%; text-align: right">1,256,862</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--InventoryFinishedGoodsNetOfReserves_iI_c20241231_z1tc9FeHAiJi" style="width: 15%; text-align: right">1,256,862</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Less: writedown of inventory to net realizable value</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryWriteDown_iN_di_c20250101__20251231_zC2qtPpt8hRc" style="border-bottom: Black 1pt solid; text-align: right">(576,862</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--InventoryWriteDown_c20240101__20241231_ziAQ1FPsnLj3" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Inventory</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--InventoryNet_iI_c20251231_z8zEH6afUNQc" style="border-bottom: Black 2.5pt double; text-align: right">680,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--InventoryNet_iI_c20241231_zje8Qyv0Scx4" style="border-bottom: Black 2.5pt double; text-align: right">1,256,862</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 1256862 1256862 576862 680000 1256862 <p id="xdx_843_ecustom--DepositsPolicyTextBlock_zDQumg9snIt1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; background-color: white"><b><span id="xdx_867_zD1D10BfPN76">Deposits</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; background-color: white">The Company has deposits on hand with a third-party manufacturer related to the purchase of equipment. As of </span><span style="font-family: Times New Roman, Times, Serif">December 31, 2025 and 2024<span style="background-color: white">, deposits were as follows:</span></span></p> <p id="xdx_892_ecustom--ScheduleOfDeposits_zZk0sga4Y7Ri" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8BA_zMdAQEsYvmL7" style="display: none; visibility: hidden">Schedule of Deposits</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 45%">Balance - December 31, 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Deposits_iS_c20240101__20241231_z6190x0VcYae" style="width: 12%; text-align: right" title="Deposits Beginning">275,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 0.5pt">Advances</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--DepositsAdvances_c20240101__20241231_zUXu57qcrkQl" style="border-bottom: Black 1pt solid; text-align: right" title="Advances">100,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--Deposits_iS_c20250101__20251231_zDk1teIIU4Gg" style="text-align: right" title="Deposits Beginning">375,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">No activity</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DepositsActivity_c20250101__20251231_zYXQTDS6BRX1" style="border-bottom: Black 1pt solid; text-align: right" title="No activity in 2023"><span style="-sec-ix-hidden: xdx2ixbrl0840">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance - December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Deposits_iE_c20250101__20251231_zJ5Ky21BOIul" style="border-bottom: Black 2.5pt double; text-align: right" title="Deposits Beginning">375,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zx7nk4TgCGKf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In 2022, the Company made an initial deposit of $<span id="xdx_90A_ecustom--InitialDeposits_c20220101__20221231_zTHvHmLcn2a3" title="Initial deposits">1,000,000</span>, which was subsequently used to purchase inventory during the same year. As part of this transaction, the Company was required to pay a Non-Recurring Engineering (NRE) Fee of $<span id="xdx_903_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_c20251231_zqzEb1Qbx7s3" title="Research development">700,000</span> to the manufacturer for research, development, and technology transfer services. Of this amount, $<span id="xdx_901_eus-gaap--OtherResearchAndDevelopmentExpense_c20220101__20221231_zZqQq7l1RGYe">210,000</span> was paid in 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has not yet received FDA clearance for its PET-CT system, however, the balance of $<span id="xdx_901_eus-gaap--GeneralAndAdministrativeExpense_dxL_c20250101__20251231_zsZDY3dGu5Q8" title="::XDX::8384173"><span style="-sec-ix-hidden: xdx2ixbrl0848">490,000</span></span> was paid in 2025 and is included as a component of general and administrative expenses in the accompanying statements of operations.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-17</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If the equipment fails validation or FDA approval, the Company has the contractual right to return the equipment and receive a refund of the $<span id="xdx_90B_eus-gaap--DepositsAssets_iI_c20251231_zmYi802I0Nli">1,000,000</span> purchase price, less any applicable shipping and handling costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Additionally, the manufacturer has agreed to provide a one-year warranty on the equipment and related software, commencing upon the closing of the equipment purchase.</span></p> <p id="xdx_892_ecustom--ScheduleOfDeposits_zZk0sga4Y7Ri" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8BA_zMdAQEsYvmL7" style="display: none; visibility: hidden">Schedule of Deposits</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 45%">Balance - December 31, 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Deposits_iS_c20240101__20241231_z6190x0VcYae" style="width: 12%; text-align: right" title="Deposits Beginning">275,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 0.5pt">Advances</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--DepositsAdvances_c20240101__20241231_zUXu57qcrkQl" style="border-bottom: Black 1pt solid; text-align: right" title="Advances">100,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--Deposits_iS_c20250101__20251231_zDk1teIIU4Gg" style="text-align: right" title="Deposits Beginning">375,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">No activity</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DepositsActivity_c20250101__20251231_zYXQTDS6BRX1" style="border-bottom: Black 1pt solid; text-align: right" title="No activity in 2023"><span style="-sec-ix-hidden: xdx2ixbrl0840">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance - December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Deposits_iE_c20250101__20251231_zJ5Ky21BOIul" style="border-bottom: Black 2.5pt double; text-align: right" title="Deposits Beginning">375,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 275000 100000 375000 375000 1000000 700000 210000 1000000 <p id="xdx_840_ecustom--ConcentrationsPolicyTextBlock_zyupyFBllxWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_863_zJepwXaRZJSc">Concentrations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates and discloses significant concentrations of risk in accordance with FASB ASC 275-10, <i>“Risks and Uncertainties”</i>. These risks may arise from customer concentrations, vendor reliance, geographic dependence, or other economic factors that could materially impact the Company’s financial position, results of operations, and cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A concentration exists when a single customer, supplier, or market accounts for a significant portion (typically greater than 10%) of the Company’s total revenues, accounts receivable, or vendor purchases</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the years ended December 31, 2025 and 2024, respectively, the Company has no such concentrations.</p> <p id="xdx_849_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zVxBtf4Ib86" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_zaAaQpIMZUok">Property and Equipment</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Property and equipment are recorded at cost, net of accumulated depreciation, in accordance with FASB ASC 360, <i>“Property, Plant, and Equipment.”</i> Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Repairs and maintenance expenditures that do not materially extend the useful life of an asset are expensed as incurred. Significant improvements or upgrades that increase the asset’s productivity, efficiency, or useful life are capitalized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Upon disposal or sale of property and equipment, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the statement of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates the carrying value of property and equipment whenever events or changes in circumstances indicate that the asset may be impaired. If impairment indicators exist, the Company assesses recoverability based on the undiscounted future cash flows expected from the use and disposition of the asset. If the carrying amount exceeds the estimated recoverable amount, an impairment loss is recognized.</span></p> <p id="xdx_84C_ecustom--FinancialInstrumentsWithCharacteristicsOfBothLiabilitiesAndEquityPolicyTextBlock_zNDdzOe60Vg9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_ztM587xKesm5">Financial Instruments with Characteristics of Both Liabilities and Equity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates equity or liability classification for freestanding financial instruments, including convertible preferred stock, warrants, and options, pursuant to the guidance under FASB ASC Topic <i>480, Distinguishing Liabilities from Equity</i> (“ASC <i>480”</i>). The Company classifies as liabilities all freestanding financial instruments that are (i) mandatorily redeemable, (ii) represent an obligation to repurchase the Company’s equity shares by transferring assets, or (iii) represent an unconditional obligation (or conditional obligation if the financial instrument is <i>not</i> an outstanding share) to issue a variable number of shares predominantly based on a fixed monetary amount, variations in something other than the fair value of the Company’s equity shares, or variations inversely related to changes in fair value of the Company’s equity shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If a freestanding financial instrument does not represent an outstanding equity share and does not meet liability classification under ASC <i>480,</i> the Company then assesses whether the freestanding financial instrument is indexed to its own stock and meets equity classification pursuant to FASB ASC <i>815</i>-<i>40, “Contracts in Entity’s Own Equity”</i> (“ASC <i>815”</i>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company further assesses whether the freestanding financial instruments should be classified as temporary equity. Freestanding financial instruments that are redeemable for cash or other assets at a fixed or determinable date, at the option of the holder, or upon the occurrence of an event are classified in temporary equity in accordance with FASB ASC 480. Otherwise, the freestanding financial instruments are classified in permanent equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Conversion and Extinguishment of Derivative Liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">When a debt instrument with an embedded conversion option (e.g., convertible debt or warrants) is converted into shares of common stock or repaid, the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.6pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify; padding-right: 11.6pt"><span style="font-family: Times New Roman, Times, Serif">Records the newly issued shares at fair value;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Derecognizes all related debt, derivative liabilities, and unamortized debt discounts; and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify; padding-right: 11.6pt"><span style="font-family: Times New Roman, Times, Serif">Recognizes a gain or loss on debt extinguishment, if applicable.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For equity-based derivative liabilities (e.g., warrants) that are extinguished, any remaining liability balance is reclassified to additional paid-in capital.</span></p> <p id="xdx_841_ecustom--OriginalIssueDiscountsAndOtherDebtDiscountsPolicyTextBlock_zSn5uFl0J2w" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86D_z4TsmoihXC9k">Original Issue Discounts and Other Debt Discounts</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for original issue discounts (OID) and other debt discounts in accordance with FASB ASC 835-30, <i>“Interest—Imputation of Interest”</i>. These discounts are recorded as a reduction of the carrying amount of the related debt and are amortized to interest expense over the term of the debt using the effective interest method, unless the straight-line method is materially similar.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-19</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Original Issue Discounts (OID)</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">For certain notes issued, the Company may provide the debt holder with an original issue discount (OID), which is recorded as a debt discount, reducing the face value of the note. The discount is amortized to interest expense over the term of the debt in the Statements of Operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Stock and Other Equity Issued with Debt</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company may issue common stock or other equity instruments in connection with debt issuance. When stock is issued, it is recorded at relative fair value and treated as a debt discount, reducing the carrying amount of the note. These discounts are amortized to interest expense over the life of the debt.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The combined debt discounts, including OID and stock-related discounts, cannot exceed the face amount of the debt.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Debt Issuance Costs</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Debt issuance costs, including fees paid to lenders or third parties, are capitalized as a debt discount and amortized to interest expense over the life of the debt. These costs are presented as a direct deduction from the carrying amount of the debt liability rather than as a separate asset.</span></p> <p id="xdx_849_ecustom--WarrantyObligationsPolicyTextBlock_zodIdwKhApo5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_860_zj7TBEYe8de5">Warranties and Maintenance Contracts</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Product Warranties</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company provides an assurance-type warranty on its products covering defects in design, materials, and workmanship for a period of one year from customer acceptance. Assurance-type warranties do not represent a separate performance obligation under ASC 606; rather, the estimated cost of fulfilling the warranty obligation is accrued at the time of product delivery in accordance with ASC 460-10-25-5 and ASC 450-20-25, when the obligation is probable and reasonably estimable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-20</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The warranty provision is based on historical trends in defect nature, frequency, and average cost of claims for each product line. These estimates are reassessed each reporting period using the best available information, and adjustments are made as necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Historically, the Company has incurred insignificant warranty-related costs. At December 31, 2025 and 2024, no warranty liability was recorded, as the estimated obligation was deemed immaterial.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Certain components used in the Company’s products are covered under supplier-provided limited warranties, which include replacement and service coverage for parts. The Company does not have direct responsibility for these supplier warranties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025 and 2024, the Company is not aware of any pending or asserted claims related to product warranty obligations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Maintenance Contracts</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company separately offers post-delivery maintenance contracts to customers. Maintenance contracts are distinct from the Company’s assurance-type product warranty and represent separate performance obligations under ASC 606. Revenue attributable to maintenance contracts is deferred at contract inception and recognized ratably over the maintenance period as the related services are performed. At December 31, 2025 and 2024, no maintenance contract revenue was deferred.</span></p> <p id="xdx_843_ecustom--TreasuryStockPolicyTextBlock_zH9XnCyWcZF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_zimvM6I8aq9e">Treasury Stock</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for treasury stock transactions under the cost method in accordance with FASB ASC 505-30, <i>“Treasury Stock”.</i> Under this method, when the Company repurchases its own shares, the full acquisition cost is recorded as a reduction to stockholders’ equity under the treasury stock account. These shares remain issued but are not considered outstanding and do not participate in dividends or earnings per share calculations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025 and 2024, respectively, the Company had <span id="xdx_907_eus-gaap--TreasuryStockSharesAcquired_uShares_c20250101__20251231_zU9wo2yEraa3" title="Treasury stock recorded shares"><span id="xdx_908_eus-gaap--TreasuryStockSharesAcquired_uShares_c20240101__20241231_zsJkKAwbeFe3" title="Treasury stock recorded shares">750</span></span> shares of treasury stock recorded at an aggregate cost of $<span id="xdx_906_eus-gaap--EquityMethodInvestmentAggregateCost_iI_c20251231_zRRHB3cWPSw2" title="Aggregate cost"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentAggregateCost_iI_c20241231_z9wP4ZDTLHXe" title="Aggregate cost">375</span></span>.</span></p> 750 750 375 375 <p id="xdx_845_ecustom--RightOfUseAssetsAndLeaseObligationsPolicyTextBlock_zvRts9ywpd41" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_865_z2s4WdJuZgT3">Right of Use Assets and Lease Obligations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for right-of-use (ROU) assets and lease liabilities in accordance with FASB ASC 842, <i>“Leases”. </i>These amounts reflect the present value of the Company’s estimated future minimum lease payments over the lease term, including any reasonably certain renewal options, discounted using a collateralized incremental borrowing rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-21</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company classifies its leases as either operating or finance leases. The Company’s leases primarily consist of operating leases, which are included as Right-of-Use Assets and Operating Lease Liabilities on the balance sheet.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Short-Term Leases</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the short-term lease exemption, whereby leases with a term of 12 months or less are not recorded on the balance sheet. Instead, lease payments are expensed on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Lease Term and Renewal Options</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In determining the lease term, the Company evaluates whether renewal options are reasonably certain to be exercised. Factors considered include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The useful life of leasehold improvements relative to the lease term,</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The economic performance of the business at the leased location,</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The comparative cost of renewal rates versus market rates, and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The presence of any significant economic penalties for non-renewal.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If a renewal option is deemed reasonably certain to be exercised, the ROU asset and lease liability reflect those additional future lease payments. The Company’s operating leases contain renewal options with no residual value guarantees. Currently, management does not expect to exercise any renewal options, which are therefore excluded in the measurement of lease obligations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Discount Rate and Lease Liability Measurement</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Since the implicit rate in the leases is not readily determinable, the Company applies an incremental borrowing rate that represents the rate it would incur to borrow on a collateralized basis over a similar term and currency environment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Lease Impairment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates ROU assets for impairment indicators whenever events or changes in circumstances suggest the carrying amount may not be recoverable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">See Note 6 for further discussion on lease cancellation during the year December 31, 2025.</span></p> <p id="xdx_840_eus-gaap--RevenueRecognitionPolicyTextBlock_zFGY84fJnFS5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_868_zWRRvbCmBQXe">Revenue Recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when or as control of promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i) identify the contract with a customer;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ii) identify the performance obligations in the contract;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iii) determine the transaction price;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iv) allocate the transaction price to the performance obligations in the contract; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(v) recognize revenue when, or as, performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Nature of Services and Performance Obligations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generates revenue primarily from clinical, technical, and maintenance service contracts that provide customers with ongoing product support and from equipment sales. These contracts are generally one-year agreements that automatically renew for successive one-year periods unless terminated by either party with at least 90 days’ notice. The Company considers only the noncancelable initial term and any renewal periods for which the customer has a material right when determining the contract term and performance obligations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Each maintenance contract represents a single distinct performance obligation. The various service elements - including priority response, 24/7 clinical and technical support, parts and labor, preventative maintenance, software upgrades, uptime guarantees, remote diagnostic capabilities, daily quality assurance inspections, and applications training - are highly integrated and interdependent. They are not separately identifiable from one another and are accounted for as a single stand-ready performance obligation that is satisfied continuously over the contract term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Significant Judgments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In applying ASC 606, the Company makes the following significant judgments that affect the timing and amount of revenue recognized:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(i) the Company concluded that all services under each maintenance contract constitute a single performance obligation because they are highly interrelated and provide a combined integrated service to the customer;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(ii) for maintenance contracts, the Company uses a time-based, straight-line output method to measure progress, which it has determined faithfully depicts the Company’s performance as the customer simultaneously receives and consumes the benefits of the services; and</span></p> <p id="xdx_235_zsVjvUqKi0S1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-23</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div id="xdx_23C_z4X9BANHf8A3" style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_237_zU4TuyKGrnO8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>POSITRON CORPORATION</b> </span></p> <p id="xdx_232_zx4bkeiACRkl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>NOTES TO FINANCIAL STATEMENTS</b> </span></p> <p id="xdx_23E_z7P2F9o7Dpp1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>DECEMBER 31, 2025 AND 2024</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(iii) for equipment sales, the Company applies judgment in assessing when control transfers to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">No changes to these judgments have occurred during the periods presented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Transaction Price and Allocation</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The transaction price is the fixed fee stated in each contract. The Company does not offer refunds, rebates, discounts, or variable pricing incentives. Maintenance contract fees are typically billed monthly in advance with payment due within 30 days. As permitted by the practical expedient in ASC 606-10-32-18, the Company does not adjust the transaction price for the effects of a significant financing component when the period between transfer of control of the good or service and customer payment is one year or less. Because each contract contains a single performance obligation, the entire transaction price is allocated to that obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Revenue Recognition – Timing</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company recognizes revenue either over time or at a point in time depending on the nature of the performance obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Maintenance contract revenue is recognized over time as the customer simultaneously receives and consumes the benefits of the services as they are provided. Revenue is recognized ratably on a straight-line basis over the contract term. Amounts received in advance of services being provided are recorded as deferred revenue and recognized as revenue as the related performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Equipment sale revenue is recognized at a point in time when control of the equipment transfers to the customer, which occurs upon physical delivery and acceptance of the equipment and where collection is probable. In years December 31, 2025 and 2024, no equipment sale revenue had been recognized, as the conditions for transfer of control had not yet been met.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Principal vs. Agent Considerations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has determined that it acts as a principal in all revenue transactions. The Company controls the services prior to transfer to the customer, is responsible for fulfilling all contractual obligations including uptime guarantees, bears the risk of performance, and has discretion in establishing contract pricing. Accordingly, revenue is recognized on a gross basis.</span></p> <p id="xdx_236_z2qPnkw3wbch" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> </div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Contract Balances and Remaining Performance Obligations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s contract liabilities consist of deferred revenue related to maintenance contracts billed in advance and customer deposits on pending equipment sales. These amounts are presented as deferred revenue on the accompanying balance sheets. There were no contract assets as of December 31, 2025 or 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the practical expedient under ASC 606-10-50-14 not to disclose the aggregate amount of the transaction price allocated to remaining performance obligations for contracts with an original expected duration of one year or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Disaggregation of Revenue</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following table presents the Company’s revenues disaggregated by type for the years ended December 31, 2025 and 2024:</span></p> <p id="xdx_890_eus-gaap--DisaggregationOfRevenueTableTextBlock_zDBcIZxElxX8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B2_zWOYCM9ccG3" style="display: none; visibility: hidden">Schedule of  Company’s revenues disaggregated</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="12" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left; padding-bottom: 0.5pt">Revenue Type</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Revenue </td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Revenues</td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Revenue </td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Revenues</td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%; text-align: left">Maintenance contracts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zOXqz7xC4Uyk" style="width: 15%; text-align: right">461,452</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_980_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_z3i5d5OEPcP6" style="width: 15%; text-align: right">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zQjdcsQVZ357" style="width: 15%; text-align: right">587,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_985_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zgOSz062321e" style="width: 15%; text-align: right">100</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Equipment sales</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_z1yZwoNjEm1l" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom"><span style="-sec-ix-hidden: xdx2ixbrl0923">-</span></td><td style="text-align: left; padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td id="xdx_98F_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zEWlM2J1TQD8" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom">0</td><td style="text-align: left; padding-bottom: 0.5pt; vertical-align: bottom">%</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--Revenues_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zBABlWu8DPNb" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom"><span style="-sec-ix-hidden: xdx2ixbrl0925">-</span></td><td style="text-align: left; padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td id="xdx_981_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zgj6lexlCSs5" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom">0</td><td style="text-align: left; padding-bottom: 0.5pt; vertical-align: bottom">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20250101__20251231_zyEUEVaaOQJa" style="border-bottom: Black 2.5pt double; text-align: right">461,452</td><td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td id="xdx_98B_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231_zIJYDbK5aDF6" style="border-bottom: Black 2.5pt double; text-align: right">100</td><td style="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_c20240101__20241231_zu2ivkqu4cMa" style="border-bottom: Black 2.5pt double; text-align: right">587,500</td><td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td id="xdx_987_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231_zHp0BhewkQGh" style="border-bottom: Black 2.5pt double; text-align: right">100</td><td style="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom">%</td></tr> </table> <p id="xdx_8AE_zT2Opnvo19q5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">All revenue recognized in both periods was derived from maintenance service contracts. No equipment sale revenue has been recognized in either period, as transfer of control of the equipment to the customer had not yet occurred as of each respective balance sheet date.</span></p> <p id="xdx_890_eus-gaap--DisaggregationOfRevenueTableTextBlock_zDBcIZxElxX8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B2_zWOYCM9ccG3" style="display: none; visibility: hidden">Schedule of  Company’s revenues disaggregated</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="12" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left; padding-bottom: 0.5pt">Revenue Type</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Revenue </td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Revenues</td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Revenue </td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">% of Revenues</td><td style="padding-bottom: 0.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%; text-align: left">Maintenance contracts</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zOXqz7xC4Uyk" style="width: 15%; text-align: right">461,452</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_980_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_z3i5d5OEPcP6" style="width: 15%; text-align: right">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zQjdcsQVZ357" style="width: 15%; text-align: right">587,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_985_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zgOSz062321e" style="width: 15%; text-align: right">100</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Equipment sales</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_z1yZwoNjEm1l" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom"><span style="-sec-ix-hidden: xdx2ixbrl0923">-</span></td><td style="text-align: left; padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td id="xdx_98F_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zEWlM2J1TQD8" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom">0</td><td style="text-align: left; padding-bottom: 0.5pt; vertical-align: bottom">%</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--Revenues_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zBABlWu8DPNb" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom"><span style="-sec-ix-hidden: xdx2ixbrl0925">-</span></td><td style="text-align: left; padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td id="xdx_981_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231__srt--ProductOrServiceAxis__us-gaap--EquipmentMember_zgj6lexlCSs5" style="border-bottom: Black 1pt solid; text-align: right; vertical-align: bottom">0</td><td style="text-align: left; padding-bottom: 0.5pt; vertical-align: bottom">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total Revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20250101__20251231_zyEUEVaaOQJa" style="border-bottom: Black 2.5pt double; text-align: right">461,452</td><td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td id="xdx_98B_ecustom--RevenuesPercentage_pid_dp_uRatio_c20250101__20251231_zIJYDbK5aDF6" style="border-bottom: Black 2.5pt double; text-align: right">100</td><td style="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_c20240101__20241231_zu2ivkqu4cMa" style="border-bottom: Black 2.5pt double; text-align: right">587,500</td><td style="text-align: left; padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td id="xdx_987_ecustom--RevenuesPercentage_pid_dp_uRatio_c20240101__20241231_zHp0BhewkQGh" style="border-bottom: Black 2.5pt double; text-align: right">100</td><td style="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom">%</td></tr> </table> 461452 1 587500 1 0 0 461452 1 587500 1 <p id="xdx_849_eus-gaap--RevenueRecognitionDeferredRevenue_z8Wb5wUP3Fif" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_864_z8wJzB0b8WNa">Deferred Revenue (Contract Liabilities)</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Deferred revenue represents consideration received from customers prior to the satisfaction of the related performance obligation.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-25</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, deferred revenue consisted of the following:</span></p> <p id="xdx_890_eus-gaap--DeferredRevenueByArrangementDisclosureTextBlock_zAL9Ybn1ivHl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8BC_zK2k8gvNV7w8" style="display: none; visibility: hidden">Schedule of deferred revenue</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Type</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_49C_20251231_zH5PyV2TDA15" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_495_20241231_zbYJhjjnmsLf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_hsrt--ProductOrServiceAxis__us-gaap--EquipmentMember_zhXkQaFPGCBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Customer deposit - equipment sale</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">70,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">50,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer deposit - other</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20251231__srt--ProductOrServiceAxis__custom--OtherMember_zIr9iXnEoRLa" style="text-align: right" title="Customer deposit - other">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20241231__srt--ProductOrServiceAxis__custom--OtherMember_zkLWbmMzEmhg" style="text-align: right" title="Customer deposit - other"><span style="-sec-ix-hidden: xdx2ixbrl0947">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredRevenueCurrent_iI_hsrt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zFeU78S2B6xi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Maintenance contracts billed in advance</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0949">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,330</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ContractWithCustomerLiability_iI_zFoQq4zFrOja" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">120,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">66,330</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zCFYmLHBW7F6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment sale deposits represent cumulative installment payments received from customers under executed purchase agreements for medical scanning equipment. Title and physical possession of the equipment will transfer to each customer upon receipt of the full contract price. As of December 31, 2025, cumulative payments received totaled $<span id="xdx_901_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_dxL_c20251231_zps1itbn3Wuj" title="::XDX::120000"><span style="-sec-ix-hidden: xdx2ixbrl0954">70,000</span></span>. Revenue will be recognized upon transfer of control of the equipment to customers. Subsequent to December 31, 2025, additional installment payments of $<span id="xdx_901_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20260101__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFT4sLIau0A6">140,000</span> were received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The $<span id="xdx_903_eus-gaap--CustomerDepositsCurrent_iI_c20251231_zj1ZZDZ4qnfc">50,000</span> deposit balance at December 31, 2025 represents a payment received from a separate customer. Subsequent to December 31, 2025, this deposit was refunded in full.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Maintenance contract amounts billed in advance represent consideration received from customers prior to the applicable service period. These amounts are recognized as revenue ratably over the service period as performance obligations are satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2024, $<span id="xdx_90C_eus-gaap--CustomerDepositsCurrent_iI_c20241231_zbkGit6odoF5">16,330</span> of maintenance contract consideration remained deferred. All such amounts were fully recognized as revenue during the year ended December 31, 2025.</span></p> <p id="xdx_890_eus-gaap--DeferredRevenueByArrangementDisclosureTextBlock_zAL9Ybn1ivHl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8BC_zK2k8gvNV7w8" style="display: none; visibility: hidden">Schedule of deferred revenue</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Type</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_49C_20251231_zH5PyV2TDA15" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_495_20241231_zbYJhjjnmsLf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_hsrt--ProductOrServiceAxis__us-gaap--EquipmentMember_zhXkQaFPGCBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Customer deposit - equipment sale</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">70,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">50,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer deposit - other</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20251231__srt--ProductOrServiceAxis__custom--OtherMember_zIr9iXnEoRLa" style="text-align: right" title="Customer deposit - other">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20241231__srt--ProductOrServiceAxis__custom--OtherMember_zkLWbmMzEmhg" style="text-align: right" title="Customer deposit - other"><span style="-sec-ix-hidden: xdx2ixbrl0947">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredRevenueCurrent_iI_hsrt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zFeU78S2B6xi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Maintenance contracts billed in advance</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0949">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,330</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ContractWithCustomerLiability_iI_zFoQq4zFrOja" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">120,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">66,330</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 70000 50000 50000 16330 120000 66330 140000 50000 16330 <p id="xdx_843_ecustom--CostOfSalesVendorAllowancesPolicyTextBlock_zEavaDC4Q586" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_z5fPrjmclJI">Cost of Sales</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Cost of sales consists of direct expenses incurred in the delivery of services related to the Company’s maintenance contracts. These costs are recognized as incurred and are directly attributable to fulfilling service obligations under customer agreements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The primary components of cost of sales include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Salaries and Wages – Compensation, payroll taxes, and employee benefits associated with the Company’s service technicians and clinical support staff.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Job-Related Materials and Supplies – Expenses for parts, tools, software upgrades, and consumable materials required to perform maintenance and repairs.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">All costs included in cost of sales are directly related to the provision of contracted maintenance services and align with revenue recognition principles under FASB ASC 606.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2025, see above regarding inventory write-down to net realizable value, which has been included as a component of cost of sales.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-26</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company continually evaluates its cost structure to optimize service delivery while maintaining contractual uptime guarantees and quality assurance standards.</span></p> <p id="xdx_847_eus-gaap--IncomeTaxPolicyTextBlock_z7zCnwLTU0X" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_864_zWpJS3UbpR8a">Income Taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for income taxes using the asset and liability method prescribed by FASB ASC 740, <i>“Income Taxes”</i>. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences of differences between the financial reporting and tax bases of assets and liabilities. These amounts are measured using enacted tax rates expected to apply in the periods when temporary differences reverse.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The effect of a change in tax rates on deferred tax balances is recognized as income or expense in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Uncertain Tax Positions</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates uncertain tax positions which requires that a tax position be recognized in the financial statements only if it is more likely than not (greater than 50% likelihood) to be sustained upon examination by tax authorities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025 and 2024, the Company had no uncertain tax positions that qualified for recognition or disclosure in the financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company also recognizes interest and penalties related to uncertain tax positions in other expense in the Statement of Operations. No interest and penalties were recorded for the years ended December 31, 2025 and 2024.</span></p> <p id="xdx_84D_ecustom--ValuationOfDeferredTaxAssetsPolicyTextBlock_z4Om0LYxABwi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_zl1Ip70tBCb6">Valuation of Deferred Tax Assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s deferred tax assets include certain future tax benefits, such as net operating losses (NOLs), tax credits, and deductible temporary differences. A valuation allowance is required if it is more likely than not that some portion, or all, of the deferred tax assets will not be realized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company reviews the realizability of deferred tax assets on a quarterly basis, or more frequently if circumstances warrant, considering both positive and negative evidence.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-27</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Considered in Valuation Allowance Assessment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company evaluates multiple factors in determining whether a valuation allowance is necessary, including:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Historical earnings trends (cumulative pre-tax income or losses in the most recent three-year period)</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Future financial projections, including expected taxable income based on long-term estimates of business performance and market conditions</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Statutory carryforward periods for net operating losses and other deferred tax assets</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Prudent and feasible tax planning strategies that could impact the realization of deferred tax assets</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Nature and predictability of temporary differences and the timing of their reversal</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Sensitivity of financial forecasts to external factors such as commodity prices, market demand, and operational risks</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">While cumulative three-year losses are a strong indicator that a valuation allowance may be needed, a valuation allowance determination is not solely based on past losses—all available positive and negative evidence must be considered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Valuation Allowance Determination</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At December 31, 2025 and 2024, the Company recorded a full valuation allowance against its deferred tax assets, resulting in a net carrying amount of $0. This determination was based on cumulative losses in recent years and the lack of sufficient positive evidence to support the realization of deferred tax assets in the near term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company will continue to evaluate its valuation allowance each reporting period and will recognize deferred tax assets in the future if sufficient positive evidence emerges to support their realization.</span></p> <p id="xdx_841_eus-gaap--AdvertisingCostsPolicyTextBlock_zC1zqthz4S33" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86D_zpLfYqQByqW4">Advertising Costs</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Advertising costs are expensed as incurred. These costs are recognized as operating expenses in the period in which they are incurred and are classified within general and administrative expenses in the statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company does not capitalize direct-response advertising costs, as they do not meet the criteria for deferral.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company recognized marketing and advertising costs as follows:</span></p> <p id="xdx_89F_ecustom--ScheduleofMarketingandAdvertisingCostsTableTextBlock_zVaxBxRKawm3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BD_zBjNLUL54yWf" style="display: none; visibility: hidden">Schedule of marketing and advertising costs</span><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 40%"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 48%; text-align: right"><span id="xdx_903_eus-gaap--MarketingAndAdvertisingExpense_c20250101__20251231_z6uojtwz4mxa" title="Marketing and advertising costs">236,514</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 47%; text-align: right"><span id="xdx_90F_eus-gaap--MarketingAndAdvertisingExpense_c20240101__20241231_zl9hdtLaZcjf" title="Marketing and advertising costs">125,726</span></td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zBxyyGNh7b94" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p id="xdx_89F_ecustom--ScheduleofMarketingandAdvertisingCostsTableTextBlock_zVaxBxRKawm3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BD_zBjNLUL54yWf" style="display: none; visibility: hidden">Schedule of marketing and advertising costs</span><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 40%"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 48%; text-align: right"><span id="xdx_903_eus-gaap--MarketingAndAdvertisingExpense_c20250101__20251231_z6uojtwz4mxa" title="Marketing and advertising costs">236,514</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 47%; text-align: right"><span id="xdx_90F_eus-gaap--MarketingAndAdvertisingExpense_c20240101__20241231_zl9hdtLaZcjf" title="Marketing and advertising costs">125,726</span></td><td style="width: 1%; text-align: left"> </td></tr> </table> 236514 125726 <p id="xdx_846_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zrXl533GcVub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_867_zWCO4ddGPwa2">Stock-Based Compensation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company accounts for stock-based compensation in accordance with ASC 718, <i>Compensation - Stock Compensation</i>. Compensation cost is measured at the grant-date fair value of the award and is recognized over the requisite service period (generally the vesting period) on a straight-line basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The guidance applies to share-based payment awards granted to both employees and non-employees. Pursuant to ASU 2018-07, <i>Improvements to Nonemployee Share-Based Payment Accounting</i>, awards granted to non-employees are accounted for in substantially the same manner as awards granted to employees, with fair value determined on the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company estimates the fair value of stock options granted using the Black-Scholes option-pricing model. The model incorporates the following key assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield - Based on the Company’s anticipated dividend policy over the expected life of the option (generally assumed to be zero, as the Company does not currently pay dividends).</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expected volatility - Based on the historical volatility of the Company.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate - Based on the yield on U.S. Treasury securities with maturities approximating the expected term of the option.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Expected term - Estimated based on historical exercise behavior, contractual terms, and the simplified method (average of contractual term and vesting period) where appropriate.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has elected the practical expedient under ASU 2016-09 to account for forfeitures as they occur rather than estimating them in advance. This election is applied consistently to all stock-based awards.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Stock-based compensation expense is classified in the statements of operations as a component of general and administrative expenses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In addition, the Company applies the provisions of ASU 2016-09 related to the recognition of all excess tax benefits and tax deficiencies in income tax expense in the period in which they occur and the classification of cash paid for tax withholdings on behalf of employees as financing activities in the statement of cash flows.</span></p> <p id="xdx_84A_ecustom--StockWarrantsPolicyTextBlock_z7Iyk8i2t8fa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_861_zKOz1OLe9Erj">Stock Warrants</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In connection with certain financing transactions (debt or equity), consulting arrangements, or strategic partnerships, the Company may issue warrants to purchase shares of its common stock. Warrants that do not meet liability classification under ASC 480, “Distinguishing Liabilities from Equity”, are evaluated under ASC 815-40, “Contracts in Entity’s Own Equity”. The Company’s outstanding warrants are not puttable or mandatorily redeemable, do not require net cash settlement, and are indexed to the Company’s own common stock. Accordingly, they are classified as equity instruments in additional paid-in capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-29</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The fair value of warrants issued for compensation purposes is measured using the Black-Scholes option pricing model.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Accounting Treatment of Warrants</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants issued in conjunction with common stock issuance are initially recorded at fair value as a reduction in Additional Paid-In Capital (APIC).</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants issued for services are recorded at fair value and expensed over the requisite service period or immediately upon issuance if no service period exists.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Warrants classified as liabilities due to settlement features or pricing adjustments are remeasured at fair value each reporting period, with changes recognized in earnings.</span></td></tr></table> <p id="xdx_848_ecustom--BasicAndDilutedEarningsLossPerSharePolicyTextBlock_zpyTYEkZhIGa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86C_zbnLMxgYpjA9">Basic and Diluted Earnings (Loss) per Share</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company computes net loss per share in accordance with ASC 260, “<i>Earnings Per Share</i>.” Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During all periods presented, the Company reported a net loss. Accordingly, all potentially dilutive common stock equivalents were excluded from the computation of diluted net loss per share because their inclusion would have been anti-dilutive. As a result, diluted net loss per share is equal to basic net loss per share for all periods presented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The following potentially dilutive equity securities outstanding as of December 31, 2025 and 2024 were as follows:</span></p> <p id="xdx_897_ecustom--ScheduleOfDilutiveEquitySecuritiesOutstandingTableTextBlock_z7J2NVwoTOF6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B7_zxIs7WbvJjuc">Schedule of potentially dilutive equity securities outstanding</span><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Stock Options</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--TotalCommonStockEquivalents_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zY1r8Ieg0Wt4" style="width: 15%; text-align: right" title="Stock Options">5,150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--TotalCommonStockEquivalents_dxL_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zxv1kDdnKZy5" style="width: 15%; text-align: right" title="Stock Options::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1000">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCommonStockEquivalents_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zfOLwrh1osY5" style="text-align: right" title="Warrants">2,100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zloulKyrdGV" style="text-align: right" title="Warrants">1,600,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A, convertible preferred stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--TotalCommonStockEquivalents_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjTmatr4EVPl" style="text-align: right" title="Series A, preferred stock::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVPSMoKcKcze" style="text-align: right" title="Series A, preferred stock">1,088</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Series B, convertible preferred stock</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--TotalCommonStockEquivalents_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQs4IqCfFKUa" style="border-bottom: Black 1pt solid; text-align: right" title="Series B, preferred stock::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDPixtuLDoCc" style="border-bottom: Black 1pt solid; text-align: right" title="Series B, preferred stock">48,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total common stock equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--TotalCommonStockEquivalents_c20250101__20251231_zCX9m1nPjrAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents">7,250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--TotalCommonStockEquivalents_c20240101__20241231_znaAprNsj76f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents">1,649,088</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zk5FO1Mlr3Mk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Based on the potential common stock equivalents noted above at December 31, 2025, the Company has sufficient authorized shares of common stock (100,000,000) to settle any potential exercises of common stock equivalents.</span></p> <p id="xdx_897_ecustom--ScheduleOfDilutiveEquitySecuritiesOutstandingTableTextBlock_z7J2NVwoTOF6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B7_zxIs7WbvJjuc">Schedule of potentially dilutive equity securities outstanding</span><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Stock Options</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--TotalCommonStockEquivalents_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zY1r8Ieg0Wt4" style="width: 15%; text-align: right" title="Stock Options">5,150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--TotalCommonStockEquivalents_dxL_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__custom--StockOptionsMember_zxv1kDdnKZy5" style="width: 15%; text-align: right" title="Stock Options::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1000">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCommonStockEquivalents_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zfOLwrh1osY5" style="text-align: right" title="Warrants">2,100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zloulKyrdGV" style="text-align: right" title="Warrants">1,600,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series A, convertible preferred stock</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--TotalCommonStockEquivalents_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zjTmatr4EVPl" style="text-align: right" title="Series A, preferred stock::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVPSMoKcKcze" style="text-align: right" title="Series A, preferred stock">1,088</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Series B, convertible preferred stock</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--TotalCommonStockEquivalents_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zQs4IqCfFKUa" style="border-bottom: Black 1pt solid; text-align: right" title="Series B, preferred stock::XDX::0"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--TotalCommonStockEquivalents_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDPixtuLDoCc" style="border-bottom: Black 1pt solid; text-align: right" title="Series B, preferred stock">48,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total common stock equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--TotalCommonStockEquivalents_c20250101__20251231_zCX9m1nPjrAl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents">7,250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--TotalCommonStockEquivalents_c20240101__20241231_znaAprNsj76f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total common stock equivalents">1,649,088</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 5150000 2100000 1600000 1088 48000 7250000 1649088 <p id="xdx_84C_ecustom--PreferredStockClassificationPolicyTextBlock_zWZ5Hx1DgC45" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_867_zspujqOvjWDh">Preferred Stock Classification</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company applies the guidance outlined in ASC 480, <i>“Distinguishing Liabilities from Equity”, </i>in determining the appropriate classification and measurement of preferred stock. Under FASB ASC 480-10-25-4, financial instruments that embody an obligation to repurchase equity shares or require mandatory redemption at a fixed or determinable date must be classified as a liability and measured at fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Preferred shares that are conditionally redeemable - including those redeemable at the option of the holder or subject to redemption upon the occurrence of events outside the issuer’s control - are classified as temporary equity in accordance with FASB ASC 480-10-S99-3A. Conversely, preferred shares that are not mandatorily redeemable and whose redemption rights are within the issuer’s control are appropriately classified as a component of stockholders’ deficit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company’s Series A and Series B Preferred Stock contain conditional redemption rights, but these rights are exercisable solely at the option of the Company. Because the redemption provisions are within the Company’s exclusive control, the preferred shares do not meet the criteria for liability classification under FASB ASC 480-10-25-7. Furthermore, the shares do not meet the temporary equity classification criteria under FASB ASC 480-10-S99-3A since redemption is not outside of the Company’s control.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Accordingly, unless otherwise noted, the Company presents all issuances of Series A and Series B Preferred Stock as a component of stockholders’ equity in the financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2025, all outstanding shares of both Series A and B, convertible preferred stock had been converted to common stock.</span></p> <p id="xdx_848_ecustom--RelatedPartiesPolicyTextBlock_zbf2Waw5n0xi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_869_zxQtzcago6zg">Related Parties</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company defines related parties in accordance with FASB ASC 850, <i>“Related Party Disclosures,” </i>and SEC Regulation S-X, Rule 4-08(k). Related parties include entities and individuals that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Related parties include, but are not limited to:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Principal owners of the Company.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Members of management (including directors, executive officers, and key employees).</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Immediate family members of principal owners and members of management.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-31</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Entities affiliated with principal owners or management through direct or indirect ownership.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Entities with which the Company has significant transactions, where one party has the ability to exercise control or significant influence over the management or operating policies of the other.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A party is considered related if it has the ability to control or significantly influence the management or operating policies of the Company in a manner that could prevent either party from fully pursuing its own separate economic interests.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company discloses all material related party transactions, including:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The nature of the relationship between the parties.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">A description of the transaction(s), including terms and amounts involved.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any amounts due to or from related parties as of the reporting date.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any other elements necessary for a clear understanding of the transactions’ effects on the financial statements.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Disclosures are made in accordance with FASB ASC 850-10-50-1 through 50-6 and SEC Regulation S-X, Rule 4-08(k), which requires registrants to disclose material related party transactions and their effects on the financial position and results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">See Note 5 for related party debt.</span></p> <p id="xdx_84B_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zjGbzfGoKWFg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_86D_zZBZ58SIcMSk">Recent Accounting Standards</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Recently Adopted Accounting Standards</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2023-07 – Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2023, the FASB issued ASU 2023-07, which enhances reportable segment disclosure requirements by:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Requiring disclosure of significant segment expenses regularly provided to the chief operating decision maker (“CODM”).</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Requiring disclosure of the title and position of the CODM.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Extending certain annual disclosures to interim periods.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Clarifying that single reportable segment entities must apply ASC 280 in its entirety.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This ASU was effective for annual periods beginning after December 15, 2023, and interim periods beginning after December 15, 2024, with retrospective application required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-32</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company adopted ASU 2023-07 effective January 1, 2025, for interim reporting, and for its annual reporting period ended December 31, 2024. The adoption resulted in enhanced segment disclosures but did not have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2023-09 – Income Taxes (Topic 740): Improvements to Income Tax Disclosures</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In December 2023, the FASB issued ASU 2023-09, which enhances income tax disclosure requirements by:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Standardizing and disaggregating rate reconciliation categories.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Requiring disclosure of income taxes paid by jurisdiction.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This ASU was effective for annual periods beginning after December 15, 2024, and may be applied on a prospective or retrospective basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company adopted ASU 2023-09 effective January 1, 2025. The adoption resulted in enhanced income tax disclosures but did not have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2025-05 – Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In July 2025, the FASB issued ASU 2025-05, <i>Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets</i>. The ASU provides a practical expedient that permits entities to assume that current economic conditions as of the balance sheet date will remain unchanged over the remaining life of current (short-term) accounts receivable and current contract assets arising from transactions accounted for under ASC 606.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company early adopted ASU 2025-05 effective January 1, 2025 and elected the practical expedient. The amendments were applied prospectively. The adoption did not have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p> </div> <p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration: underline">Recently Issued Accounting Standards Not Yet Adopted</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2024-03 / ASU 2025-01 – Income Statement (Topic 220): Reporting Comprehensive Income – Expense Disaggregation Disclosures</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2024, the FASB issued ASU 2024-03, <i>Disaggregation of Income Statement Expenses</i>, which requires public business entities to disclose, in annual and interim reporting periods, disaggregated information about certain income statement expense line items in a tabular format, along with a qualitative reconciliation to the captions on the face of the financial statements. In January 2025, the FASB issued ASU 2025-01 to clarify that the effective date for non-calendar year-end entities requires initial adoption in an annual reporting period, not an interim period. The ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted and may be applied on either a prospective or retrospective basis. The Company is currently assessing the potential impact of ASU 2024-03/2025-01 on its financial statement disclosures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>FASB ASU 2024-04 – Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In November 2024, the FASB issued ASU 2024-04, which clarifies the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. ASU 2024-04 is effective for annual periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06. Adoption may be applied on a prospective or retrospective basis. The Company is currently evaluating the impact that ASU 2024-04 may have on its financial statement presentation and disclosures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Other Accounting Standards Updates</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The Company has evaluated all other recently issued accounting standards not yet effective and has determined that the adoption of such standards is not expected to have a material impact on the Company’s financial statements or disclosures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The FASB has issued various technical corrections and industry-specific updates that are not expected to have a material impact on the Company’s financial position, results of operations, or cash flows.</span></p> <p id="xdx_804_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zcTLrG5zhLXe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 3 – <span id="xdx_82F_zFD5C0IZZri4">Property and Equipment</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment consisted of the following: </span></p> <p id="xdx_89E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zRuimdRxZWB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_zkLNvB9tUzi9" style="display: none; visibility: hidden">Schedule of property and equipment</span> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Useful <br/> Lives (Years)</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 57%">Equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_z8MDWNleNBOi" style="width: 12%; text-align: right">227,856</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231_z9qsd2uSgVSj" style="width: 12%; text-align: right">128,830</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231_zRCKTIOeCZrd"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231_zy7FRXJpzy0h">5</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Accumulated depreciation</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zzfOWakGF4tc" style="border-bottom: Black 1pt solid; text-align: right">(122,104</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20241231_zSLUDEIR8lz1" style="border-bottom: Black 1pt solid; text-align: right">(94,727</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total property and equipment - net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z3XtTl638BVi" style="border-bottom: Black 2.5pt double; text-align: right">105,752</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20241231_z7rEFRaS70q4" style="border-bottom: Black 2.5pt double; text-align: right">34,103</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table> <p id="xdx_8AC_zHSGrESNwmka" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Depreciation Expense</span></span></p> <p id="xdx_890_ecustom--ScheduleOfDepreciationExpenseTableTextBlock_zXQVvVqamxt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zBc5JJTXbVi" style="display: none; visibility: hidden">Schedule of depreciation expense</span> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 40%"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Years Ended</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--Depreciation_c20250101__20251231_zcmbii8gVLi8" style="width: 12%; text-align: right">27,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Depreciation_c20240101__20241231_zAib9MFbs28l" style="width: 12%; text-align: right">22,055</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zeEJbmhie1Z" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zRuimdRxZWB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_zkLNvB9tUzi9" style="display: none; visibility: hidden">Schedule of property and equipment</span> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"></td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Useful <br/> Lives (Years)</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 57%">Equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_z8MDWNleNBOi" style="width: 12%; text-align: right">227,856</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231_z9qsd2uSgVSj" style="width: 12%; text-align: right">128,830</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20241231_zRCKTIOeCZrd"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231_zy7FRXJpzy0h">5</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Accumulated depreciation</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zzfOWakGF4tc" style="border-bottom: Black 1pt solid; text-align: right">(122,104</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20241231_zSLUDEIR8lz1" style="border-bottom: Black 1pt solid; text-align: right">(94,727</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total property and equipment - net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z3XtTl638BVi" style="border-bottom: Black 2.5pt double; text-align: right">105,752</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20241231_z7rEFRaS70q4" style="border-bottom: Black 2.5pt double; text-align: right">34,103</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td></tr> </table> 227856 128830 P5Y P5Y 122104 94727 105752 34103 <p id="xdx_890_ecustom--ScheduleOfDepreciationExpenseTableTextBlock_zXQVvVqamxt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zBc5JJTXbVi" style="display: none; visibility: hidden">Schedule of depreciation expense</span> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 40%"> <tr style="vertical-align: bottom"> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Years Ended</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--Depreciation_c20250101__20251231_zcmbii8gVLi8" style="width: 12%; text-align: right">27,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Depreciation_c20240101__20241231_zAib9MFbs28l" style="width: 12%; text-align: right">22,055</td><td style="width: 1%; text-align: left"> </td></tr> </table> 27377 22055 <p id="xdx_807_ecustom--ConvertibleAdvancesPayableTextBlock_z9hVWdwpynl5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 4 – <span id="xdx_82A_z8P6MVurFAIg">Convertible Advance Payable</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s advances payable are as follows:</span></p> <p id="xdx_89C_ecustom--ScheduleofConvertibleAdvancePayableTableTextBlock_zhfiGNoFG0k2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_z6uDVFYauFR6" style="display: none; visibility: hidden">Schedule of convertible advance payable</span> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convertible Advance Payable</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance date of advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--IssuanceDateOfAdvances_c20250101__20251231_zKqLpKiXHyzg" title="Issuance date of advances">Prior to 2018</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Maturity date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DebtMaturityDate_c20250101__20251231_z3lh2OXNnlH3" title="Maturity date">Due on Demand</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 62%; text-align: left">Interest rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231_zrjg9FUiC3al" style="width: 20%; text-align: center">0%</td><td style="width: 1%; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Collateral</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--CollateralForConvertableAdvancePayable_c20250101__20251231_zLO2p2yOT3y4">Unsecured</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Conversion feature</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20250101__20251231_zNcFO26IhxTg">45% discount to market price</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231_zQsEP692O3K5" style="text-align: right" title="Beginning Balance">563,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">No activity in 2024</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231_zYfbk2Hb8GZc" style="text-align: right" title="Beginning Balance">563,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">No activity in 2025</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance - December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20250101__20251231_zAtfF4unpTPg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">563,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_ztF0xcGXdHV9" style="margin: 0"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has a $<span id="xdx_907_ecustom--AdvancePayable_c20250101__20251231_zKlmCfdjhTA4">310,000</span> advance payable to a former Chief Financial Officer of the Company. The advance was originally issued with no formal terms. Pursuant to a prior settlement, the creditor holds the option of repayment in either cash or shares of the Company’s common stock, at a <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardDiscountFromMarketPricePurchaseDate_pid_dp_uRatio_c20250101__20251231_zCxDBvlumAW5" title="Percentage of common stock">45</span>% discount to the current market price of the common stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has accounted for the advance payable under FASB ASC 480-10-25-14, given the obligation to issue a variable number of shares based solely or predominately on a fixed monetary amount, and recorded the liability at its fixed monetary amount of $<span id="xdx_90F_eus-gaap--NotesPayable_iI_c20251231_zVrvxScL1CZi">563,000</span> representing the holder’s discount to market on its common shares expected upon settlement.</span></p> <p id="xdx_89C_ecustom--ScheduleofConvertibleAdvancePayableTableTextBlock_zhfiGNoFG0k2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_z6uDVFYauFR6" style="display: none; visibility: hidden">Schedule of convertible advance payable</span> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Convertible Advance Payable</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance date of advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--IssuanceDateOfAdvances_c20250101__20251231_zKqLpKiXHyzg" title="Issuance date of advances">Prior to 2018</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Maturity date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DebtMaturityDate_c20250101__20251231_z3lh2OXNnlH3" title="Maturity date">Due on Demand</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 62%; text-align: left">Interest rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231_zrjg9FUiC3al" style="width: 20%; text-align: center">0%</td><td style="width: 1%; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Collateral</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--CollateralForConvertableAdvancePayable_c20250101__20251231_zLO2p2yOT3y4">Unsecured</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Conversion feature</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20250101__20251231_zNcFO26IhxTg">45% discount to market price</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2023</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231_zQsEP692O3K5" style="text-align: right" title="Beginning Balance">563,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">No activity in 2024</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231_zYfbk2Hb8GZc" style="text-align: right" title="Beginning Balance">563,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">No activity in 2025</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance - December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20250101__20251231_zAtfF4unpTPg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">563,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> Prior to 2018 Due on Demand 0 Unsecured 45% discount to market price 563000 563000 563000 310000 0.45 563000 <p id="xdx_802_eus-gaap--DebtDisclosureTextBlock_zYN8qYgIK534" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 5 – <span id="xdx_828_z3EuRpesLSN6">Debt</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note Payable – Related Party and Warrants Issued as Debt Discount</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note #2 </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In April 2023, the Company executed a one (1) year note with a shareholder and board director for $<span id="xdx_902_ecustom--NotesPayableRelatedPartiesCurrent_iI_c20230430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zUu0OBnlfGac">500,000</span>. The note bears interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20230430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zfpUfsrzBHR9">8</span>% with a default interest rate of <span id="xdx_90A_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20230430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zmgUAlOpmYl2">20</span>%. The note is secured by the net proceeds from the Company’s PET imaging devices and service contracts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The note principal was due <span id="xdx_905_ecustom--DebtInstrumentPrincipalRepayment_iI_pid_dp_uRatio_c20231231_zwjJUJkFo6E7" title="Debt Instrument Principal Repayment">50</span>% at December 31, 2023 and the remaining <span id="xdx_90D_ecustom--DebtInstrumentPrincipalRepayment_iI_pid_dp_uRatio_c20240331_za27oO7CqAMe" title="Debt Instrument Principal Repayment">50</span>% plus any accrued unpaid interest at <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240331_ziWv8k9Alig7">March 31, 2024</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2024, the Company and the lender agreed to extend the due date of the remaining note balance of $<span id="xdx_903_ecustom--NotesPayableRelatedPartiesCurrent_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zTtQuzHp7NJi">250,000</span> for an additional six-months (6) to September 2024. During 2024, $<span id="xdx_908_eus-gaap--RepaymentsOfShortTermDebt_c20240101__20241231_zwxh1ver9HB6">100,000</span> had been repaid.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In September 2024, the Company and the lender agreed to extend the due date of the remaining note balance of $<span id="xdx_903_ecustom--NotesPayableRelatedPartiesCurrent_iI_c20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_z8rksbrQsDK7">150,000</span> for an additional six-months (6) to March 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The remaining $<span id="xdx_90E_eus-gaap--RepaymentsOfShortTermDebt_c20250101__20251231_zNME8kuYJQng">150,000</span> of the note was repaid in 2025. In connection with the repayment, $<span id="xdx_90F_eus-gaap--DebtInstrumentDecreaseForgiveness_c20250101__20251231_zhSSdipEM6yk" title="Debt Instrument, Decrease, Forgiveness">41,414</span> of accrued interest was forgiven. Because the transaction occurred with a related party (a significant stockholder and board member), the Company accounted for the forgiveness as a capital contribution, recording the amount as an increase to additional paid-in capital rather than recognizing a gain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-36</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This treatment is consistent with FASB ASC 470-50-40-2 which contemplates the treatment of extinguishment transactions between related entities as capital transactions, and with FASB ASC 850-10-50-5, which requires related-party transactions to be presented and disclosed according to their substance rather than as arm’s-length transactions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Evaluation of Debt Modification vs. Extinguishment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under FASB ASC 470-50-40, a modification or exchange of debt instruments must be evaluated to determine if it should be accounted for as a debt extinguishment or as a modification of the existing debt. The Company performed the following assessments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1. Evaluation of Substantive Changes in Terms</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A debt modification or exchange is considered a substantive change and is accounted for as an extinguishment if:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A conversion feature that was substantive at the modification date is added or eliminated.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The terms of the new debt are substantially different from the original debt, determined by applying the 10% cash flow test.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated the debt extensions and determined that:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The extensions did not add or eliminate a conversion option that was substantive at the modification date.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The present value of the modified debt's cash flows did not differ by 10% or more from the remaining cash flows under the original instrument.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There was no significant change in interest rate, collateral, or repayment terms beyond the extensions.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since these factors did not meet the criteria for substantive modification, the Company concluded that no debt extinguishment occurred for the 2025 and 2024 modifications. Accordingly, there was no calculation of gain or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Warrants Issued with Debt</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the issuance of the $<span id="xdx_906_eus-gaap--DebtInstrumentIssuedPrincipal_c20250101__20251231_zUYriaDBWnxi">500,000</span> note in 2023, the Company also issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantsMember_zOnR7QZ8v40e">100,000</span> warrants to the lender, which had a fair value of $<span id="xdx_90E_eus-gaap--StockAndWarrantsIssuedDuringPeriodValuePreferredStockAndWarrants_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantsMember_z2Ck4Ewz0OBb">126,699</span>, and was recorded as a debt discount in 2023, to be amortized over the life of the note. These warrants vested immediately on the grant date and expired on <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantsMember_zFrWVaaoWXc8" title="::XDX::2025-12-31"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardGrantDate_dxL_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantsMember_zU2bvBozGPbe" title="::XDX::2025-12-31"><span style="-sec-ix-hidden: xdx2ixbrl1102"><span style="-sec-ix-hidden: xdx2ixbrl1103">December 31, 2025</span></span></span></span>. The warrants are exercisable at $<span id="xdx_90B_ecustom--WarrantExercisePrice_pid_uUSDPShares_c20250101__20251231_z3w4G3L2dtS2">0.10</span>/share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 31, 2025, the warrants were extended to a new maturity date of December 31, 2026, and there was no financial statement impact.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 9.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended December 31, 2024</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note #3</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August 2024, the Company executed a four-month (4) note with a shareholder and board director for $<span id="xdx_90A_ecustom--NotesPayableRelatedPartiesCurrent_iI_c20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zo12rBy00YHb">100,000</span>. The note bears interest at <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zxALl4UyBKAe">0</span>% with a default interest rate of <span id="xdx_90C_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zjOoHbtBuLOc">20</span>%. The note was secured by the net proceeds from the Company’s PET imaging devices and service contracts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2024, the Company recorded imputed interest expense (<span id="xdx_900_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zoyfOnGfeCYc">8</span>%) on this note of $<span id="xdx_908_ecustom--DebtInstrumentImputedInterestExpenseRateAmount_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zVeXuvChoqY3">1,600</span> and increased additional paid-in capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This note was repaid in full in March 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year Ended December 31, 2025</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note #4</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In February 2025, the Company executed a note with a shareholder and board director for $<span id="xdx_909_ecustom--NotesPayableRelatedPartiesCurrent_iI_c20250228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zOYs82S8vaxb">100,000</span>. The note was non-interest bearing and unsecured. The note was required to be repaid within one-month. The $<span id="xdx_903_eus-gaap--RepaymentsOfShortTermDebt_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zs4Hgq3onSWc">100,000</span> advance was repaid in full during 2025. For the year ended December 31, 2025, the Company recorded imputed interest expense (<span id="xdx_90A_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20250228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zzjaYeIhl9U8">8</span>%) on this note of $<span id="xdx_909_ecustom--DebtInstrumentImputedInterestExpenseRateAmount_iI_c20250228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember_zPu4gNy7oknh">1,337</span> and increased additional paid-in capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of the notes payable – related party for the period ended December 31, 2025 and 2024:</span></p> <p id="xdx_893_ecustom--SummaryofNotesPayabletoRelatedPartyTableTextBlock_zGIJe29ie32g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BA_zhq09VHEaaC4" style="display: none; visibility: hidden">Schedule of notes payable to related party</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 22%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; text-align: center; width: 16%"></td> <td style="text-align: center; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; text-align: center; width: 16%"></td> <td style="font-weight: bold; text-align: center; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; text-align: center; width: 16%"></td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: center; width: 16%"></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Terms </b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #1 <br/>  Related Party </b></span></td> <td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #2 <br/>  Related Party </b></span></td> <td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #3 <br/>  Related Party </b></span></td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #4 <br/>  Related Party </b></span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance dates of notes</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zbAT9LkDxP59" title="Issuance dates of notes">August 2022</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zG1CJbeU5bo2" title="Issuance dates of notes">April 2023</span></span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z39VTGSxUS4l" title="Issuance dates of notes">August 2024</span></span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zZiLwev9RDQd" title="Issuance dates of notes">February 2025</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maturity date</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zesjYzStx2ze" title="Maturity date">June 2026</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zHk1jtWSbDH9" title="Maturity date">March 2025</span></span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zynNFOxFCDzi" title="Maturity date">December 2024</span></span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zyyM5iz8vpig" title="Maturity date">March 2025</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest rate</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zYgtvKRsoKxe" title="Interest rate">10</span>%</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zSAhPVYnxzc">8</span>%</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zJPbmkd6Jtv5">0</span>%</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zi3awYpgXnCb">0</span>%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Imputed interest rate</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zLtoegciUJ2c" title="Imputed interest rate">8</span>%</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zJddtBI689E9" title="Imputed interest rate">8</span>%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Default interest rate</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_z4QzDYXayila" title="Default interest rate">20</span>%</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_z420aKWXYyn3">20</span>%</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zA6FhjuP2YYi">20</span>%</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collateral*</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_z3K3ywoP2OJ7" title="Collateral">PET-CT Imaging Device</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zyqrs1fOtSbd">PET-CT Imaging Device</span></span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z7nxBu5algm2">PET-CT Imaging Device</span></span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zpoCOwLLf3Ng">Unsecured</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%; padding-left: 0.125in; text-indent: -0.125in">Balance - December 31, 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zhTbFP6wrcvg" style="width: 12%; text-align: right" title="Beginning Balance">1,200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zAcQ6d2BD6b6" style="width: 12%; text-align: right" title="Beginning Balance">218,325</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iS_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z2ZYGmJgMAR4" style="width: 12%; text-align: right" title="Beginning Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayableCurrent_iS_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z6Jo2itoVClg" style="width: 12%; text-align: right" title="Beginning Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zqRU1O2MT6ei" style="width: 12%; text-align: right" title="Beginning Balance">1,418,325</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.125in; text-indent: -0.125in">Proceeds from issuance of note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromNotesPayable_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_z6TqrLCEMlnk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromNotesPayable_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zwyCfhCSuTT5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ProceedsFromNotesPayable_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zFGTDt8xfFOk" style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProceedsFromNotesPayable_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zaKQScerWgRf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ProceedsFromNotesPayable_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zwqrsfYod90l" style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.125in; text-indent: -0.125in">Repayments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zHlnBLGrVxYk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zLC8jr4aVOil" style="text-align: right">(100,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z1tvELfmVrej" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_z8DkjKQXKqt6" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zTeCsbQ6mCgb" style="text-align: right">(100,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Amortization of debt discount</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AmortizationOfDebtDiscountPremium_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zRSfBNaFoa25" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AmortizationOfDebtDiscountPremium_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zGSGBHcPVf2d" style="border-bottom: Black 1pt solid; text-align: right">31,675</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AmortizationOfDebtDiscountPremium_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zMP0yUotcJJ3" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AmortizationOfDebtDiscountPremium_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zauAS1dXx2ka" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AmortizationOfDebtDiscountPremium_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zW7iGbR3cwLc" style="border-bottom: Black 1pt solid; text-align: right">31,675</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in">Balance - December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zmJQgGtPDzqc" style="text-align: right" title="Beginning Balance">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zvXaBp9HXhXk" style="text-align: right" title="Beginning Balance">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zAtyveoJsXW7" style="text-align: right" title="Beginning Balance">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iS_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zaer0wpUkr9h" style="text-align: right" title="Beginning Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zkofJLKIKtV3" style="text-align: right" title="Beginning Balance">1,450,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.125in; text-indent: -0.125in">Proceeds from issuance of note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ProceedsFromNotesPayable_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zoJ4ZghbhvK5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromNotesPayable_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zJSZyNsqbop1" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ProceedsFromNotesPayable_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zYCmuYkNXZAd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ProceedsFromNotesPayable_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zwAXXIuPAhm7" style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromNotesPayable_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zNZE2Z6GjEb8" style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Repayments</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--DiscountInDebtToRelatedParty_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zZb0a3zu6RNj" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zXnQK8jc6yHb" style="border-bottom: Black 1pt solid; text-align: right">(150,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_za1JqtWdPGt" style="border-bottom: Black 1pt solid; text-align: right">(100,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zJKK7aSQfkS8" style="border-bottom: Black 1pt solid; text-align: right">(100,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zqlnPjEqpTRk" style="border-bottom: Black 1pt solid; text-align: right">(350,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Balance - December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zNqAJsPSnYIk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">1,200,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayableCurrent_iE_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zmsNKUn6bfXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iE_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z9XWYKqFMI75" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayableCurrent_iE_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zxsrrdkaWj9e" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zW6wkanoL6cd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">1,200,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zt7YuiTCa6Ik" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The debt holder for each of these notes is a member of the Board of Directors</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2025, Note #1 was extended to December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 16, 2026, Note #1 was extended to June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These extensions did not meet the criteria for substantive modification, the Company concluded that no debt extinguishment occurred for these 2025 modifications. Accordingly, there was no calculation of gain or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration: underline">*Collateralized Equipment - Installment Sale</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="margin: 0pt 0; text-align: justify"><span style="font-size: 10pt">The Company's Note #1, which represents the only debt outstanding with a material lender at December 31, 2025, is secured by the Company's sole imaging device carried in inventory. The lender has authorized the sale of the collateral asset. The loan agreement requires the sale proceeds to be applied toward the outstanding loan balance.</span></p> <p style="margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsequent to December 31, 2025, the Company utilized working capital to repay $<span id="xdx_905_eus-gaap--RepaymentsOfShortTermDebt_c20250101__20251231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zwXoWW01zAAd">325,000</span> on Note #1.</p> <p style="margin: 0pt 0"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes Payable </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Year ended December 31, 2024</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In September 2024, the Company executed a three-month (3) note with a shareholder for working capital of $<span id="xdx_905_ecustom--WorkingCapital_c20240701__20240930_zUMVqnOgrZU7">300,000</span>. The note had a stated interest rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20241231_z69baxVlTpK3">0</span>% with a default interest rate of <span id="xdx_903_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20241231_zzUOxvQv2iD">20</span>%. The Company imputed interest at <span id="xdx_90A_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20241231_zFwh8G2XGHB6">8</span>%. The note was secured by the net proceeds from the Company’s PET imaging devices and service contracts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> </div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of notes payable for the year ended December 31, 2024:</span></p> <p id="xdx_898_ecustom--NotesPayableTableTextBlock_zWB0HyRD8Z4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_zuvK12Rrz5v3" style="display: none; visibility: hidden">Schedule of notes payable to related party</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note Payable #1</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance date of note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zRglHnTx0pb6" title="Issuance date of note">September 2024</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Maturity date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--DebtInstrumentMaturityDateDescription1_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zT6iZFSSFEwa" title="Maturity date">December 2024</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 57%; text-align: left">Interest rate (imputed)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: center"><span id="xdx_900_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zoSwHgpojGu1">8</span>%</td><td style="width: 1%; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Default interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_907_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zluCcyuZReE2">20</span>%</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Collateral</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentCollateral_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zv1Hmy7GkWNg">PET-CT Imaging Device</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zrgJcDDyf8n5" style="text-align: right" title="Beginning Balance"><span style="-sec-ix-hidden: xdx2ixbrl1232">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Proceeds from issuance of note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromLongTermLinesOfCredit_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zMPldsXq4QO9" style="text-align: right">300,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Conversion to common stock</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ConversionOfStockAmountConverted1_iN_di_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_z1e9wZ62tixd" style="border-bottom: Black 1pt solid; text-align: right">(300,000</td><td style="text-align: left; padding-bottom: 0.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Balance - December 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zvEEsKfYLdtd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance"><span style="-sec-ix-hidden: xdx2ixbrl1236">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p id="xdx_8A1_zjmJpcRvK0m9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2024, the Company recorded imputed interest expense on this note of $<span id="xdx_902_ecustom--ImputedInterestExpense_iI_dd_c20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zw2WXNygaq76">3,814</span> and increased additional paid-in capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This $<span id="xdx_90A_ecustom--ConversionOfStockAmountConverted_c20241128__20241130__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zw4mcNQOpfm5">300,000</span> was converted into <span id="xdx_90F_eus-gaap--ConversionOfStockSharesConverted1_pid_uShares_c20241128__20241130__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zap0ddpx7oB8">375,000</span> shares of common stock in November 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 7.</span></p> 500000 0.08 0.20 0.50 0.50 2024-03-31 250000 100000 150000 150000 41414 500000 100000 126699 0.10 100000 0 0.20 0.08 1600 100000 100000 0.08 1337 <p id="xdx_893_ecustom--SummaryofNotesPayabletoRelatedPartyTableTextBlock_zGIJe29ie32g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BA_zhq09VHEaaC4" style="display: none; visibility: hidden">Schedule of notes payable to related party</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 22%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; text-align: center; width: 16%"></td> <td style="text-align: center; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; text-align: center; width: 16%"></td> <td style="font-weight: bold; text-align: center; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font-weight: bold; text-align: center; width: 16%"></td> <td style="width: 1%"> </td> <td style="font-weight: bold; text-align: center; width: 16%"></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Terms </b></span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #1 <br/>  Related Party </b></span></td> <td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #2 <br/>  Related Party </b></span></td> <td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #3 <br/>  Related Party </b></span></td> <td> </td> <td style="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> Note Payable #4 <br/>  Related Party </b></span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance dates of notes</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zbAT9LkDxP59" title="Issuance dates of notes">August 2022</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zG1CJbeU5bo2" title="Issuance dates of notes">April 2023</span></span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z39VTGSxUS4l" title="Issuance dates of notes">August 2024</span></span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zZiLwev9RDQd" title="Issuance dates of notes">February 2025</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maturity date</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zesjYzStx2ze" title="Maturity date">June 2026</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zHk1jtWSbDH9" title="Maturity date">March 2025</span></span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zynNFOxFCDzi" title="Maturity date">December 2024</span></span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--DebtInstrumentMaturityDateDescription1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zyyM5iz8vpig" title="Maturity date">March 2025</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest rate</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zYgtvKRsoKxe" title="Interest rate">10</span>%</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zSAhPVYnxzc">8</span>%</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zJPbmkd6Jtv5">0</span>%</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zi3awYpgXnCb">0</span>%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Imputed interest rate</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zLtoegciUJ2c" title="Imputed interest rate">8</span>%</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zJddtBI689E9" title="Imputed interest rate">8</span>%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Default interest rate</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_z4QzDYXayila" title="Default interest rate">20</span>%</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_z420aKWXYyn3">20</span>%</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zA6FhjuP2YYi">20</span>%</span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collateral*</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_z3K3ywoP2OJ7" title="Collateral">PET-CT Imaging Device</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zyqrs1fOtSbd">PET-CT Imaging Device</span></span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z7nxBu5algm2">PET-CT Imaging Device</span></span></td> <td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zpoCOwLLf3Ng">Unsecured</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 22%; padding-left: 0.125in; text-indent: -0.125in">Balance - December 31, 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zhTbFP6wrcvg" style="width: 12%; text-align: right" title="Beginning Balance">1,200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zAcQ6d2BD6b6" style="width: 12%; text-align: right" title="Beginning Balance">218,325</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iS_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z2ZYGmJgMAR4" style="width: 12%; text-align: right" title="Beginning Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ConvertibleNotesPayableCurrent_iS_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z6Jo2itoVClg" style="width: 12%; text-align: right" title="Beginning Balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zqRU1O2MT6ei" style="width: 12%; text-align: right" title="Beginning Balance">1,418,325</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.125in; text-indent: -0.125in">Proceeds from issuance of note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromNotesPayable_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_z6TqrLCEMlnk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromNotesPayable_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zwyCfhCSuTT5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ProceedsFromNotesPayable_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zFGTDt8xfFOk" style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProceedsFromNotesPayable_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zaKQScerWgRf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ProceedsFromNotesPayable_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zwqrsfYod90l" style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.125in; text-indent: -0.125in">Repayments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zHlnBLGrVxYk" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zLC8jr4aVOil" style="text-align: right">(100,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z1tvELfmVrej" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_z8DkjKQXKqt6" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zTeCsbQ6mCgb" style="text-align: right">(100,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Amortization of debt discount</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AmortizationOfDebtDiscountPremium_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zRSfBNaFoa25" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AmortizationOfDebtDiscountPremium_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zGSGBHcPVf2d" style="border-bottom: Black 1pt solid; text-align: right">31,675</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AmortizationOfDebtDiscountPremium_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zMP0yUotcJJ3" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AmortizationOfDebtDiscountPremium_d0_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zauAS1dXx2ka" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AmortizationOfDebtDiscountPremium_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zW7iGbR3cwLc" style="border-bottom: Black 1pt solid; text-align: right">31,675</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in">Balance - December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zmJQgGtPDzqc" style="text-align: right" title="Beginning Balance">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zvXaBp9HXhXk" style="text-align: right" title="Beginning Balance">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zAtyveoJsXW7" style="text-align: right" title="Beginning Balance">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iS_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zaer0wpUkr9h" style="text-align: right" title="Beginning Balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zkofJLKIKtV3" style="text-align: right" title="Beginning Balance">1,450,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.125in; text-indent: -0.125in">Proceeds from issuance of note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ProceedsFromNotesPayable_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zoJ4ZghbhvK5" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ProceedsFromNotesPayable_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zJSZyNsqbop1" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ProceedsFromNotesPayable_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_zYCmuYkNXZAd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ProceedsFromNotesPayable_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zwAXXIuPAhm7" style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ProceedsFromNotesPayable_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zNZE2Z6GjEb8" style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Repayments</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--DiscountInDebtToRelatedParty_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zZb0a3zu6RNj" style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zXnQK8jc6yHb" style="border-bottom: Black 1pt solid; text-align: right">(150,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_za1JqtWdPGt" style="border-bottom: Black 1pt solid; text-align: right">(100,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zJKK7aSQfkS8" style="border-bottom: Black 1pt solid; text-align: right">(100,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--DiscountInDebtToRelatedParty_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zqlnPjEqpTRk" style="border-bottom: Black 1pt solid; text-align: right">(350,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 0.125in; text-indent: -0.125in">Balance - December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable1RelatedPartyMember_zNqAJsPSnYIk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">1,200,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ConvertibleNotesPayableCurrent_iE_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable2RelatedPartyMember_zmsNKUn6bfXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ConvertibleNotesPayableCurrent_iE_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable3RelatedPartyMember_z9XWYKqFMI75" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ConvertibleNotesPayableCurrent_iE_d0_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayable4RelatedPartyMember_zxsrrdkaWj9e" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderAndDirectorMember__us-gaap--FinancialInstrumentAxis__custom--NotePayableRelatedPartyMember_zW6wkanoL6cd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance">1,200,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> August 2022 April 2023 August 2024 February 2025 June 2026 March 2025 December 2024 March 2025 0.10 0.08 0 0 0.08 0.08 0.20 0.20 0.20 PET-CT Imaging Device PET-CT Imaging Device PET-CT Imaging Device Unsecured 1200000 218325 -0 -0 1418325 -0 -0 100000 -0 100000 0 100000 0 0 100000 -0 31675 -0 -0 31675 1200000 150000 100000 -0 1450000 -0 -0 -0 100000 100000 -0 -150000 -100000 -100000 -350000 1200000 -0 -0 -0 1200000 325000 300000 0 0.20 0.08 <p id="xdx_898_ecustom--NotesPayableTableTextBlock_zWB0HyRD8Z4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_zuvK12Rrz5v3" style="display: none; visibility: hidden">Schedule of notes payable to related party</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note Payable #1</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issuance date of note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zRglHnTx0pb6" title="Issuance date of note">September 2024</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Maturity date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--DebtInstrumentMaturityDateDescription1_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zT6iZFSSFEwa" title="Maturity date">December 2024</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 57%; text-align: left">Interest rate (imputed)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: center"><span id="xdx_900_ecustom--DebtInstrumentImputedInterestExpenseRatePercentage_iI_pid_dp_uRatio_c20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zoSwHgpojGu1">8</span>%</td><td style="width: 1%; text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Default interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_907_ecustom--DebtInstrumentDefaultInterestRatePercentage_iI_pid_dp_uRatio_c20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zluCcyuZReE2">20</span>%</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Collateral</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentCollateral_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zv1Hmy7GkWNg">PET-CT Imaging Device</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance - December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iS_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zrgJcDDyf8n5" style="text-align: right" title="Beginning Balance"><span style="-sec-ix-hidden: xdx2ixbrl1232">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Proceeds from issuance of note</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromLongTermLinesOfCredit_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zMPldsXq4QO9" style="text-align: right">300,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Conversion to common stock</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ConversionOfStockAmountConverted1_iN_di_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_z1e9wZ62tixd" style="border-bottom: Black 1pt solid; text-align: right">(300,000</td><td style="text-align: left; padding-bottom: 0.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Balance - December 31, 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--ConvertibleNotesPayableCurrent_iE_c20240101__20241231__us-gaap--FinancialInstrumentAxis__custom--NotePayable1Member_zvEEsKfYLdtd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending Balance"><span style="-sec-ix-hidden: xdx2ixbrl1236">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> September 2024 December 2024 0.08 0.20 PET-CT Imaging Device 300000 300000 3814 300000 375000 <p id="xdx_80D_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zGXPjcZSHxE9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 6 – <span id="xdx_82D_z7yncB76v024">Commitments and Contingencies</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operating Lease</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for leases in accordance with FASB ASC 842: Leases, which requires lessees to apply the right-of-use (ROU) model by recognizing a right-of-use asset and a lease liability for all leases with terms exceeding 12 months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease classification determines the pattern of expense recognition in the Statements of Operations:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating leases: Recognized on a straight-line basis as lease expense over the lease term.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Lease Recognition and Measurement</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluates whether an arrangement contains a lease at inception and recognizes the lease in the financial statements upon lease commencement (the date the underlying asset is available for use). ROU assets represent the Company’s right to use an asset over the lease term, while lease liabilities reflect the present value of future lease payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-40</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At lease commencement:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ROU assets and lease liabilities are initially measured at the present value of lease payments.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company primarily uses its incremental borrowing rate (IBR) to determine the present value of lease payments, except when an implicit rate is readily determinable.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The IBR is based on market data, adjusted for credit risk and lease term.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Practical Expedients and Lease Components</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company applies certain practical expedients to simplify lease accounting:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease and non-lease components are combined for classification and measurement, except for direct sales-type leases and production equipment embedded in supply agreements.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term leases (12 months or less, without purchase or renewal options) are not recorded on the balance sheet.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Lease Term and Expense Recognition</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities include options to extend or terminate when reasonably certain of exercise.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease expense is recognized on a straight-line basis over the lease term and reported under general and administrative expenses.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable lease payments based on an index/rate are initially measured using the rate at lease commencement, with differences expensed as incurred.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Company Lease Commitments</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025 and 2024, the Company had <span id="xdx_903_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_do_c20241231_zN7xYyfbUOJ5" title="Finance leases"><span id="xdx_905_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_do_c20251231_zv9S0l44LS2h" title="Finance leases">no</span></span> finance leases under FASB ASC 842.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Right-of-Use Operating Lease</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--LesseeOperatingLeaseDescription_c20250701__20250708_gIFLOLD-XSXE_zek0pYH9FbUd" title="Lease Description">On July 8, 2025, the Company executed a five-year lease for its office space, covering the period from <span id="xdx_90A_ecustom--OperatingLeaseCommencementDate_dxL_c20250701__20250708_zGtMsSLV8axl" title="Lease Term - Commencement Date::XDX::2025-07-08"><span style="-sec-ix-hidden: xdx2ixbrl1255">July 8, 2025</span></span> to <span id="xdx_909_ecustom--OperatingLeaseExpirationDate_dxL_c20250701__20250708_zAKktuFhbY8b" title="Lease Term - Expiration Date::XDX::2030-07-08"><span style="-sec-ix-hidden: xdx2ixbrl1257">July 8, 2030</span></span>.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span title="Lease Description"></span></span></p> <p style="margin: 0pt 0"> </p> <p style="margin: 0pt 0">See below regarding original lease and related termination of that lease.</p> <p style="margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div id="xdx_C03_gIFLOLD-XSXE1_zuQPrCas5fO1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease term: <span id="xdx_900_ecustom--OperatingLeaseTermOfContract_dxL_c20250701__20250708_z2rclEmMux0b" title="Lease Term Duration::XDX::P5Y0M0D"><span style="-sec-ix-hidden: xdx2ixbrl1259">60</span></span> months (five years)</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Monthly lease payments: </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Months 1-12: $3,626 per month</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Months 13-24: $3,777 per month</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Months 25-60: $4,200 per month</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total lease payments: $<span id="xdx_906_eus-gaap--OperatingLeasePayments_c20250701__20250708_zxKCx2M0DHng" title="Total Lease Obligation">240,036</span> (excluding variable monthly operating expenses)</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Occupancy date: August 1, 2025</span></td></tr></table></div> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <div id="xdx_C0C_gIFLOLD-XSXE2_ztk7w2GDgok2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--LesseeOperatingLeaseExistenceOfOptionToExtend_dbF_c20250701__20250708_zEyucdxMURi" title="No Option to Extend Operating Lease">Renewal option: The lease has no renewal options.</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease classification: The lease is evaluated under FASB ASC 842, Leases, and recorded as a right-of-use (ROU) asset and lease liability based on the present value of lease payments ($196,049) at lease commencement.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease incentives/allowances – none</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guarantee – The lease is guaranteed by the Company’s Chief Executive Officer. The guarantee is unconditional and continuing, and covers the full performance of the lease obligations, including payment of rent and fulfillment of all tenant responsibilities.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes lease expense on a straight-line basis over the lease term.</span></p></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Right-of-Use Operating Lease – Lease Termination</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 26, 2025, the Company entered into an agreement to terminate its existing operating lease (originally March 17, 2022), which was originally scheduled to expire on May 31, 2027. The last payment was made July 1, 2025. Pursuant to the agreement, the termination is effective as of August 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As part of the termination agreement, the Company paid a lump-sum settlement of $<span id="xdx_907_ecustom--OperatingLeaseTerminationCost_uUSD_c20250626__20250831_z1FxiPJmjj03" title="Operating lease termination expense">20,000</span> to the lessor. This payment has been recorded as a lease termination expense in the Statements of Operations in 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon termination, the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify; padding-right: 5.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Derecognized the right-of-use (ROU) asset and the corresponding lease liability related to the lease;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify; padding-right: 5.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognized any difference between the asset and liability as a gain or loss on lease termination;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify; padding-right: 5.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included the $20,000 termination fee in the total expense recognized upon derecognition.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--ScheduleOfLossOnLeaseTerminationTableTextBlock_zbMpPtjgTv43" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span>Loss on lease termination of $15,018 was calculated as follows:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span id="xdx_8B3_zk5fme5vgMWa" style="display: none; visibility: hidden">Schedule of loss on lease termination</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255); visibility: hidden"> <td style="display: none; text-align: left; visibility: hidden"> </td><td style="display: none; visibility: hidden"> </td> <td style="display: none; text-align: left; visibility: hidden"> </td><td id="xdx_499_20251231_z5hRZBGrNf87" style="display: none; text-align: right; visibility: hidden"> </td><td style="display: none; text-align: left; visibility: hidden"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Right-of-Use Asset</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseRightOfUseAsset_iI_dxL_c20251231_ztEGvKy2Ovca" style="width: 12%; text-align: right" title="Right-of-Use Asset::XDX::179711"><span style="-sec-ix-hidden: xdx2ixbrl1273">28,228</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CashPaidToTerminateLease_iI_uUSD_zL0ykoNaSbsa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid to terminate lease</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OperatingLeaseLiabilities_iI_uUSD_zRkFHch2jwT9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Lease liability</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(33,210</td><td style="padding-bottom: 0.5pt; text-align: left">)</td></tr> <tr id="xdx_401_ecustom--LossOnTerminationOfLease_iI_uUSD_zbv5KsEh0qYa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Loss on lease termination</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,018</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zFbR5gSrAdH9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--LesseeOperatingLeaseDescription_c20220301__20220317_gIFLOLD-JC_zJdWoMEyQ4Db" title="Lease Description">On March 17, 2022, the Company executed a five-year lease extension for its office space, covering the period from <span id="xdx_905_ecustom--OperatingLeaseCommencementDate_dxL_c20220301__20220317_zBesyO2VNmd9" title="Lease Term - Commencement Date::XDX::2022-06-01"><span style="-sec-ix-hidden: xdx2ixbrl1285">June 1, 2022</span></span>, through <span id="xdx_90F_ecustom--OperatingLeaseExpirationDate_dxL_c20220301__20220317_zil8A4cKHh46" title="Lease Term - Expiration Date::XDX::2027-05-31"><span style="-sec-ix-hidden: xdx2ixbrl1287">May 31, 2027</span></span>.</span></span></p> <div id="xdx_C00_gIFLOLD-JC1_zkW8DOhPcwzc"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease term: <span id="xdx_90A_ecustom--OperatingLeaseTermOfContract_dxL_c20220301__20220317_z6N4UCuZ9as2" title="Lease Term Duration::XDX::P5Y0M0D"><span style="-sec-ix-hidden: xdx2ixbrl1289">60</span></span> months (five years)</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="margin-top: 0; margin-bottom: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Monthly lease payments: </span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years 1-3: $1,600 per month</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.75in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years 4-5: $1,700 per month</span></td></tr></table></div> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="margin-top: 0; margin-bottom: 0"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <div id="xdx_C09_gIFLOLD-JC2_zCsbWeeLlXt8"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total lease payments: $<span id="xdx_907_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20220317__us-gaap--LeaseContractualTermAxis__custom--FirstThreeYearsMember_zRxaDulNgcji" title="Total Lease Obligation">57,600</span> for the first three years and $<span id="xdx_90C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20220317__us-gaap--LeaseContractualTermAxis__custom--LastTwoYearsMember_zK9W7JUmN07l" title="Total Lease Obligation">40,800</span> for the last two years</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20220301__20220317_z12TSopuLesc" title="Option to Extend Operating Lease">Renewal option: The Company has the option to extend the lease for an additional five years through May 31, 2032.</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease classification: The lease is evaluated under FASB ASC 842, Leases, and recorded as a right-of-use (ROU) asset and lease liability based on the present value of lease payments at lease commencement.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Renewal option assessment: At lease inception, based on historical operations, the Company does not expect to exercise the renewal option and has excluded it from lease liability calculations.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes lease expense on a straight-line basis over the lease term.</span></p></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <p id="xdx_89A_ecustom--ScheduleOfLesseeOperatingLeaseAssetsAndLiabilitiesTableTextBlock_zNIBW7h4F0o7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The tables below present information regarding the Company’s operating lease asset and liability at December 31, 2025 and 2024, respectively:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BE_zuJYc3vTnW55" style="display: none; visibility: hidden">Schedule of operating lease asset and liability</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Operating lease - right-of-use asset - non-current</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20251231_z0DhB7P88vt" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">179,711</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20241231_zan78ToiaRjb" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">38,976</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLeaseLiability_iI_c20251231_zhVzkBNgxSe7" style="border-bottom: Black 2.5pt double; text-align: right">184,298</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_c20241231_z740isL18l83" style="border-bottom: Black 2.5pt double; text-align: right">44,202</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Weighted-average remaining lease term (years)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20251231_ztI5rsQpcSs3" style="border-bottom: Black 2.5pt double; text-align: right">4.58</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20241231_zInwWiautPv6" style="border-bottom: Black 2.5pt double; text-align: right">2.42</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Weighted-average discount rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uRatio_c20251231_zyTJTJE06oti" style="border-bottom: Black 2.5pt double; text-align: right">8</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uRatio_c20241231_ziXzYDxP2595" style="border-bottom: Black 2.5pt double; text-align: right">8</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AE_zKDNZpxM3iE9" style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left; width: 64%">The components of lease expense were as follows:</td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 15%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 15%"> </td><td style="text-align: left; width: 1%"> </td></tr> </table> <p style="margin: 0"> </p> <p id="xdx_893_ecustom--OperatingLeaseLeaseExpenseTableTextBlock_z8tQRMAIDj1h" style="margin: 0"><span id="xdx_8BA_z0Wr7rXmwvL4" style="display: none; visibility: hidden">Schedule of operating lease expense</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Amortization of right-of-use operating lease asset</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20250101__20251231_zb7X6abCOXDj" style="width: 15%; text-align: right" title="Amortization of right-of-use operating lease asset">27,086</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20240101__20241231_zapW0ExM59C4" style="width: 15%; text-align: right" title="Amortization of right-of-use operating lease asset">16,130</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Lease liability expense in connection with obligation repayment</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RepaymentsOfDebtAndCapitalLeaseObligations_c20250101__20251231_z1AaPwPhAH2i" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability expense in connection with obligation repayment">6,858</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--RepaymentsOfDebtAndCapitalLeaseObligations_c20240101__20241231_zxPRG6eaH942" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability expense in connection with obligation repayment">4,194</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total operating lease costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--TotalOperatingLeaseCosts_c20250101__20251231_zPJTwvhWLdZ3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease costs">33,944</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--TotalOperatingLeaseCosts_c20240101__20241231_z2L1ek3dYSOe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease costs">20,324</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Supplemental cash flow information related to operating leases was as follows:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Operating cash outflows from operating lease (obligation payment)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeasePaymentsUse_c20250101__20251231_zAsiYCedDEt5" style="border-bottom: Black 2.5pt double; text-align: right" title="Operating cash outflows from operating lease (obligation payment)">31,230</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeasePaymentsUse_c20240101__20241231_zTDk0T7SiiLf" style="border-bottom: Black 2.5pt double; text-align: right" title="Operating cash outflows from operating lease (obligation payment)">19,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Right-of-use asset obtained in exchange for new operating lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20250101__20251231_zeisEFaR9LU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use asset obtained in exchange for new operating lease liability">196,049</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_d0_c20240101__20241231_zB8CCMOLFqb5" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use asset obtained in exchange for new operating lease liability">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> </div> <p id="xdx_8A7_zVmbI2SZg1p9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z8IljVZK5Dwj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future minimum lease payments required under leases that have initial or remaining non-cancelable lease terms in excess of one year at December 31,:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BA_zBwXgujCZNAd" style="display: none; visibility: hidden">Schedule of future minimum lease payments</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 85%; text-align: left">2026</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20251231_zsaNqOpEg7V6" style="width: 12%; text-align: right" title="2026">44,267</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20251231_zj9kRWtPGE12" style="text-align: right" title="2027">47,439</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20251231_zG9cecBBHiNc" style="text-align: right" title="2028">50,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20251231_zWFEEXEaIs34" style="text-align: right" title="2029">50,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Thereafter</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--OperatingLeasesFutureMinimumPaymentDueThereafter_iI_uUSD_c20251231_zZO9GGxIVYth" style="border-bottom: Black 1pt solid; text-align: right" title="Thereafter">29,400</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total undiscounted cash flows</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20251231_zccuQCkzZMQ6" style="text-align: right" title="Total undiscounted cash flows">221,906</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Less: amount representing interest</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_c20251231_zgCAWHLyTlmc" style="border-bottom: Black 1pt solid; text-align: right" title="Less: amount representing interest">37,608</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Present value of operating lease liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20251231_zXEoW9KPBDGd" style="text-align: right" title="Present value of operating lease liability">184,298</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Less: current portion of operating lease liability</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20251231_zsNXy1VRZ9ve" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion of operating lease liability">30,612</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Long-term operating lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20251231_znpBEuRym96h" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term operating lease liability">153,686</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <p id="xdx_8A6_zWP2znpTNPig" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Contingencies – Strategic Cooperation Agreement</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 15, 2022, the Company entered into a strategic cooperation agreement with a supplier for the development, manufacture, and distribution of PET/CT imaging systems. Pursuant to the agreement, the parties established transfer pricing terms for PET/CT systems that become effective only upon receipt of U.S. Food and Drug Administration (FDA) clearance for the Company’s next-generation PET/CT 4D system, which is currently undergoing testing in preparation for submission of a 510(k) amendment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All obligations under the agreement are expressly conditioned upon obtaining FDA clearance, a future regulatory event outside the Company’s control. Following clearance, the agreement will commence with an initial seven-year term, which may be extended for an additional three years subject to the achievement of specified annual purchase requirements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has evaluated this arrangement under Accounting Standards Codification (ASC) 440, <i>Commitments</i>. Because all purchase obligations are conditional on FDA clearance and therefore not unconditional, the arrangement does not satisfy the criteria for an unconditional purchase obligation set forth in ASC 440-10-50-2. As a result, the disclosure requirements of ASC 440-10-50-4 do not apply and no disclosure of minimum future purchase commitments is required.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has further evaluated the arrangement under ASC 450, <i>Contingencies</i>. FDA clearance is considered possible but not probable as of the balance sheet date of December 31, 2025. Consequently, no accrual has been recorded and no specific financial exposure has been quantified. There can be no assurance that FDA clearance will be obtained within the anticipated timeframe or at all.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contingencies – Legal Matters</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company may be subject to litigation claims arising in the ordinary course of business. The Company records litigation accruals for legal matters which are both probable and estimable and for related legal costs as incurred. The Company does not reduce these liabilities for potential insurance or third-party recoveries.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025 and 2024, respectively, the Company is not aware of any litigation, pending litigation, or other transactions that require accrual or disclosure.</span></p> 0 0 On July 8, 2025, the Company executed a five-year lease for its office space, covering the period from July 8, 2025 to July 8, 2030. ●Lease term: 60 months (five years) ●Monthly lease payments: ○Months 1-12: $3,626 per month ○Months 13-24: $3,777 per month ○Months 25-60: $4,200 per month ●Total lease payments: $240,036 (excluding variable monthly operating expenses) ●Occupancy date: August 1, 2025  ●Renewal option: The lease has no renewal options. ●Lease classification: The lease is evaluated under FASB ASC 842, Leases, and recorded as a right-of-use (ROU) asset and lease liability based on the present value of lease payments ($196,049) at lease commencement. ●Lease incentives/allowances – none ●Guarantee – The lease is guaranteed by the Company’s Chief Executive Officer. The guarantee is unconditional and continuing, and covers the full performance of the lease obligations, including payment of rent and fulfillment of all tenant responsibilities.   The Company recognizes lease expense on a straight-line basis over the lease term. 240036 false 20000 <p id="xdx_89D_ecustom--ScheduleOfLossOnLeaseTerminationTableTextBlock_zbMpPtjgTv43" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span>Loss on lease termination of $15,018 was calculated as follows:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span id="xdx_8B3_zk5fme5vgMWa" style="display: none; visibility: hidden">Schedule of loss on lease termination</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255); visibility: hidden"> <td style="display: none; text-align: left; visibility: hidden"> </td><td style="display: none; visibility: hidden"> </td> <td style="display: none; text-align: left; visibility: hidden"> </td><td id="xdx_499_20251231_z5hRZBGrNf87" style="display: none; text-align: right; visibility: hidden"> </td><td style="display: none; text-align: left; visibility: hidden"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Right-of-Use Asset</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseRightOfUseAsset_iI_dxL_c20251231_ztEGvKy2Ovca" style="width: 12%; text-align: right" title="Right-of-Use Asset::XDX::179711"><span style="-sec-ix-hidden: xdx2ixbrl1273">28,228</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CashPaidToTerminateLease_iI_uUSD_zL0ykoNaSbsa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid to terminate lease</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OperatingLeaseLiabilities_iI_uUSD_zRkFHch2jwT9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Lease liability</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(33,210</td><td style="padding-bottom: 0.5pt; text-align: left">)</td></tr> <tr id="xdx_401_ecustom--LossOnTerminationOfLease_iI_uUSD_zbv5KsEh0qYa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Loss on lease termination</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,018</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 20000 -33210 15018 On March 17, 2022, the Company executed a five-year lease extension for its office space, covering the period from June 1, 2022, through May 31, 2027.  ●Lease term: 60 months (five years) ●Monthly lease payments: ○Years 1-3: $1,600 per month ○Years 4-5: $1,700 per month  ●Total lease payments: $57,600 for the first three years and $40,800 for the last two years ●Renewal option: The Company has the option to extend the lease for an additional five years through May 31, 2032. ●Lease classification: The lease is evaluated under FASB ASC 842, Leases, and recorded as a right-of-use (ROU) asset and lease liability based on the present value of lease payments at lease commencement. ●Renewal option assessment: At lease inception, based on historical operations, the Company does not expect to exercise the renewal option and has excluded it from lease liability calculations.   The Company recognizes lease expense on a straight-line basis over the lease term. 57600 40800 Renewal option: The Company has the option to extend the lease for an additional five years through May 31, 2032. <p id="xdx_89A_ecustom--ScheduleOfLesseeOperatingLeaseAssetsAndLiabilitiesTableTextBlock_zNIBW7h4F0o7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The tables below present information regarding the Company’s operating lease asset and liability at December 31, 2025 and 2024, respectively:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BE_zuJYc3vTnW55" style="display: none; visibility: hidden">Schedule of operating lease asset and liability</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">Operating lease - right-of-use asset - non-current</td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20251231_z0DhB7P88vt" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">179,711</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20241231_zan78ToiaRjb" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">38,976</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--OperatingLeaseLiability_iI_c20251231_zhVzkBNgxSe7" style="border-bottom: Black 2.5pt double; text-align: right">184,298</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_c20241231_z740isL18l83" style="border-bottom: Black 2.5pt double; text-align: right">44,202</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Weighted-average remaining lease term (years)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20251231_ztI5rsQpcSs3" style="border-bottom: Black 2.5pt double; text-align: right">4.58</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20241231_zInwWiautPv6" style="border-bottom: Black 2.5pt double; text-align: right">2.42</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Weighted-average discount rate</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uRatio_c20251231_zyTJTJE06oti" style="border-bottom: Black 2.5pt double; text-align: right">8</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uRatio_c20241231_ziXzYDxP2595" style="border-bottom: Black 2.5pt double; text-align: right">8</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> 179711 38976 184298 44202 P4Y6M29D P2Y5M1D 0.08 0.08 <p id="xdx_893_ecustom--OperatingLeaseLeaseExpenseTableTextBlock_z8tQRMAIDj1h" style="margin: 0"><span id="xdx_8BA_z0Wr7rXmwvL4" style="display: none; visibility: hidden">Schedule of operating lease expense</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Amortization of right-of-use operating lease asset</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20250101__20251231_zb7X6abCOXDj" style="width: 15%; text-align: right" title="Amortization of right-of-use operating lease asset">27,086</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_c20240101__20241231_zapW0ExM59C4" style="width: 15%; text-align: right" title="Amortization of right-of-use operating lease asset">16,130</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Lease liability expense in connection with obligation repayment</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--RepaymentsOfDebtAndCapitalLeaseObligations_c20250101__20251231_z1AaPwPhAH2i" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability expense in connection with obligation repayment">6,858</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--RepaymentsOfDebtAndCapitalLeaseObligations_c20240101__20241231_zxPRG6eaH942" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability expense in connection with obligation repayment">4,194</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total operating lease costs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--TotalOperatingLeaseCosts_c20250101__20251231_zPJTwvhWLdZ3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease costs">33,944</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--TotalOperatingLeaseCosts_c20240101__20241231_z2L1ek3dYSOe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease costs">20,324</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Supplemental cash flow information related to operating leases was as follows:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Operating cash outflows from operating lease (obligation payment)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeasePaymentsUse_c20250101__20251231_zAsiYCedDEt5" style="border-bottom: Black 2.5pt double; text-align: right" title="Operating cash outflows from operating lease (obligation payment)">31,230</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingLeasePaymentsUse_c20240101__20241231_zTDk0T7SiiLf" style="border-bottom: Black 2.5pt double; text-align: right" title="Operating cash outflows from operating lease (obligation payment)">19,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Right-of-use asset obtained in exchange for new operating lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20250101__20251231_zeisEFaR9LU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use asset obtained in exchange for new operating lease liability">196,049</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_d0_c20240101__20241231_zB8CCMOLFqb5" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use asset obtained in exchange for new operating lease liability">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 27086 16130 6858 4194 33944 20324 31230 19200 196049 -0 <p id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z8IljVZK5Dwj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future minimum lease payments required under leases that have initial or remaining non-cancelable lease terms in excess of one year at December 31,:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BA_zBwXgujCZNAd" style="display: none; visibility: hidden">Schedule of future minimum lease payments</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 85%; text-align: left">2026</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20251231_zsaNqOpEg7V6" style="width: 12%; text-align: right" title="2026">44,267</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20251231_zj9kRWtPGE12" style="text-align: right" title="2027">47,439</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20251231_zG9cecBBHiNc" style="text-align: right" title="2028">50,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20251231_zWFEEXEaIs34" style="text-align: right" title="2029">50,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Thereafter</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--OperatingLeasesFutureMinimumPaymentDueThereafter_iI_uUSD_c20251231_zZO9GGxIVYth" style="border-bottom: Black 1pt solid; text-align: right" title="Thereafter">29,400</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total undiscounted cash flows</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20251231_zccuQCkzZMQ6" style="text-align: right" title="Total undiscounted cash flows">221,906</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Less: amount representing interest</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_c20251231_zgCAWHLyTlmc" style="border-bottom: Black 1pt solid; text-align: right" title="Less: amount representing interest">37,608</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Present value of operating lease liability</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20251231_zXEoW9KPBDGd" style="text-align: right" title="Present value of operating lease liability">184,298</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Less: current portion of operating lease liability</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20251231_zsNXy1VRZ9ve" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion of operating lease liability">30,612</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Long-term operating lease liability</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20251231_znpBEuRym96h" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term operating lease liability">153,686</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> 44267 47439 50400 50400 29400 221906 37608 184298 30612 153686 <p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zWsgD43zuGf8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 7 – <span id="xdx_820_z3qrtm1Zskwb">Stockholders’ Equity</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has four (4) classes of capital stock:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock;</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series A 8% Cumulative Convertible Redeemable Preferred Stock; and</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series B Convertible Preferred Stock</span></td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify">Series C, D, E, F, G, H and S preferred stock</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Authorized Capital Structure</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is authorized to issue 110,000,000 shares of capital stock, consisting of <span id="xdx_90F_eus-gaap--CommonStockSharesAuthorized_iI_pid_uShares_c20251231_zddt03cvQWaj" title="Common Stock, Shares Authorized">100,000,000</span> shares of common stock, par value $<span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231_zKjqFI7g91mc" title="Common Stock, Par Value Per Share">0.0001</span> per share, and <span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20251231_zVss1tOjC8q8" title="Preferred Stock, Shares Authorized">10,000,000</span> shares of preferred stock, par value $<span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231_zyy4qJ7VaFX9" title="Preferred Stock, Par Value Per Share">0.0001</span> per share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 27, 2025, the Company filed two Certificates of Amendment with the Texas Secretary of State, each effective as of that date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The first amendment reduced the authorized shares of common stock from 6,000,000,000 shares to <span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_pid_uShares_c20251027_zFUKS8TjUeg1" title="Common Stock, Shares Authorized">100,000,000</span> shares, reduced the authorized shares of preferred stock from 20,000,000 shares to <span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20251027_zc9zge2RAgck" title="Preferred Stock, Shares Authorized">10,000,000</span> shares, and reduced the par value of the preferred stock from $1.00 per share to $<span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251027_zIVxjtIG4xFe" title="Preferred Stock, Par Value Per Share">0.0001</span> per share. The par value of the common stock was unchanged.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The second amendment restated the conversion provisions of the Series A Preferred Stock, including the anti-dilution adjustment formula, to reflect the terms as they had been in effect since the original designation. No changes were made to the economic rights or preferences of the Series A Preferred Stock by the second amendment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The board of directors is authorized, without further stockholder approval, to establish and designate one or more series of preferred stock from time to time and to fix the relative rights, preferences, limitations, and restrictions of each such series prior to issuance. These designations may include, but are not limited to:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend rights, including payment structure, rates, and priority relative to common stock.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Voting rights, which may be full, limited, or non-voting.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Redemption terms, including whether shares are redeemable at the option of the Company or the holder.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provisions for purchase, retirement, or sinking funds to support the redemption or repurchase of shares.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conversion and exchange rights, detailing the terms under which preferred shares may convert into common stock or other securities.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidation preferences, establishing the priority of preferred stockholders in the event of a voluntary or involuntary liquidation, dissolution, or winding up of the Company.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relative rights and ranking among different series of preferred stock.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-46</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, the foregoing authorization and designation structure was in effect as described in this note. Subsequent to December 31, 2025, the Company filed an additional Certificate of Amendment that undesignated all previously designated series of preferred stock. See Note 11.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Preferred Stock - Series Designations</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, the Company had designated the following series of preferred stock under its authorized 10,000,000 preferred share pool. Subsequent to December 31, 2025, all series were undesignated and the shares were returned to the authorized but unissued preferred stock pool.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 11.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Series A Preferred Stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had designated <span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zbAuEWaMY6a2" title="Preferred Stock Shares Designated">5,450,000</span> shares of Series A 8% Cumulative Convertible Redeemable Preferred Stock at $<span id="xdx_906_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8nrXYZelLZ" title="Preferred Stock, Par Value Per Share">0.0001</span> par value per share. The following is a summary of the material terms of the Series A Preferred Stock as set forth in the Company’s Certificate of Formation, as amended and in effect as of December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_983_ecustom--PreferredStockDividendRights_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zP0NzHAqXqu2" style="text-align: justify" title="Preferred Stock, Dividends"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends. Holders of Series A Preferred Stock were entitled to receive cumulative dividends at a rate of <span id="xdx_905_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uRatio_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zrotgPlpbFL9" title="Preferred Stock, Dividend Rate, Percentage">8</span>% per annum ($0.1064 per share per year), payable semi-annually on January 1 and July 1 of each year. Dividends were payable in cash or, at the Company’s election, in additional shares of Series A Preferred Stock valued at $1.33 per share.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_988_ecustom--PreferredStockLiquidationPreferences_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zojGViIzS281" style="text-align: justify" title="Preferred Stock, Liquidation Preference"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidation Preference. Upon any liquidation, dissolution, or winding up of the Company, holders of Series A Preferred Stock were entitled to receive $1.33 per share plus all accumulated and unpaid dividends, prior to any distribution to holders of any other series of preferred stock or common stock.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_98F_eus-gaap--PreferredStockConversionBasis_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxstl0K4eyL4" style="text-align: justify" title="Preferred Stock, Conversion"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conversion. Each share of Series A Preferred Stock was convertible, at the option of either the Company or the holder, at any time prior to the close of business on the fifth business day preceding any date fixed for redemption, into fully paid and nonassessable shares of common stock at a conversion ratio of 1 share of common stock for every 400 shares of Series A Preferred Stock surrendered. The conversion ratio was subject to adjustment for stock splits, stock dividends, combinations, reclassifications, and below-market issuances pursuant to a broad-based weighted average anti-dilution formula as set forth in the Company’s Certificate of Formation, as amended October 27, 2025.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_98B_ecustom--PreferredStockRedemptionRights_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zYuUH6xERq8b" style="text-align: justify" title="Preferred Stock, Redemption"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Redemption. The Company had the right to redeem the Series A Preferred Stock, in whole or in part, at any time after the second anniversary of the Final Closing Date, at a redemption price of $1.46 per share plus all accumulated and unpaid dividends, provided that the common stock had closed at or above $<span id="xdx_909_eus-gaap--PreferredStockRedemptionPricePerShare_iI_pid_uUSDPShares_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7VkkfWSLglc" title="Preferred Stock, Redemption Price Per Share">2.00</span> per share for 20 consecutive trading days prior to the date of the redemption notice. The Company was required to provide 30 days’ prior written notice of any redemption.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_980_eus-gaap--PreferredStockVotingRights_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zDjITgFBeru1" style="text-align: justify" title="Preferred Stock, Voting Rights"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Voting Rights. Holders of Series A Preferred Stock voted together with holders of common stock as a single class on all matters submitted to a vote of stockholders, with each holder entitled to cast one vote for each share of common stock into which such holder’s Series A Preferred Stock was then convertible.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Series B Preferred Stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had designated <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBQsvhA8xgVa" title="Preferred Stock Shares Designated">9,000,000</span> shares of Series B Convertible Preferred Stock at $<span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znVrKx7zJtoj" title="Preferred Stock, Par Value Per Share">0.0001</span> par value per share. The following is a summary of the material terms of the Series B Preferred Stock as set forth in the Company’s Certificate of Formation, as amended and in effect as of December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_98E_eus-gaap--PreferredStockVotingRights_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zWjzYk0B1pQa" style="text-align: justify" title="Preferred Stock, Voting Rights"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Voting Rights. Holders of Series B Preferred Stock were entitled to 100 votes per share on all matters submitted to a vote of stockholders, voting together with holders of common stock as a single class.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_987_eus-gaap--PreferredStockConversionBasis_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zVW0YzO3rei8" style="text-align: justify" title="Preferred Stock, Conversion"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conversion. Series B Preferred Stock was convertible into common stock at a ratio of 0.25 shares of common stock for every 1 share of Series B Preferred Stock surrendered (i.e., 1 share of common stock for every 4 shares of Series B Preferred Stock surrendered), subject to adjustment for stock splits and combinations.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Preferred Stock - Year Ended December 31, 2025</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series A Preferred Stock and Series B Preferred Stock were originally issued in connection with the conversion of common stock into preferred stock. On October 30, 2025, all <span id="xdx_90C_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_uShares_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zTVNh3EaTOZ2" title="Preferred Stock Shares Converted">435,085</span> shares of Series A Preferred Stock and all <span id="xdx_906_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_uShares_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zlby91LSFZY3" title="Preferred Stock Shares Converted">192,000</span> shares of Series B Preferred Stock then issued and outstanding were converted into common stock. The conversion was effected as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_987_eus-gaap--CommonStockConversionFeatures_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zHWKFKiUmxvj" style="text-align: justify" title="Conversion to Common Stock"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The 435,085 shares of Series A Preferred Stock were converted into 1,101 shares of common stock at a conversion ratio of 1 share of common stock for every 400 shares of Series A Preferred Stock, with fractional shares rounded up to the nearest whole share.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td><td class="xdx_phnt_RGlzY2xvc3VyZSAtIFN0b2NraG9sZGVyc5IgRXF1aXR5IChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_982_eus-gaap--CommonStockConversionFeatures_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zN9L5ZsbHx91" style="text-align: justify" title="Conversion to Common Stock"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The 192,000 shares of Series B Preferred Stock were converted into 60,009 shares of common stock. The conversion utilized the contractual base ratio of 0.25 shares of common stock per share of Series B Preferred Stock, with a negotiated 125% conversion premium applied, resulting in an effective conversion rate of 0.3125 shares of common stock per share of Series B Preferred Stock surrendered. Fractional shares were rounded up to the nearest whole share.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Both conversions have been accounted for as reclassifications within stockholders’ equity, with the carrying amount of the converted preferred stock reclassified to common stock and additional paid-in capital. No gain or loss was recognized in connection with either conversion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> </div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following the October 30, 2025 conversions, no shares of preferred stock of any series remained issued and outstanding as of December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Preferred Stock - Year Ended December 31, 2024</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There were no preferred stock transactions during the year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 11 regarding the undesignation and removal of all classes of preferred stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common Stock</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--CommonStockSharesAuthorized_iI_pid_uShares_c20251231_zKJxfRL6weq7" title="Common Stock, Shares Authorized">100,000,000</span> shares authorized</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231_zQAkZiC5bxw1" title="Common Stock, Par Value Per Share">0.0001</span> par value</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--CommonStockVotingRights_c20250101__20251231_z922Zk0xnnni" title="Common Stock, Voting Rights">Voting at 1 vote per share</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Equity Transactions for the Year Ended December 31, 2025</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock Issued for Cash</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20251231__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_z2awsMdgZIS4" title="Common Stock, Shares, Issued">9,333,333</span> shares of common stock for $<span id="xdx_90F_eus-gaap--CommonStockValue_iI_c20251231__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_zhftiIkqXs9a">10,000,000</span> ($<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_zaS2i611v2mg" title="Common Stock Per Share">1.00</span> - $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_zOwFqX6Nm515" title="Common Stock Per Share">1.50</span>/share). Of the total shares issued, <span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20251231__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zexKrp2otIv4" title="Common Stock, Shares, Issued">8,000,000</span> were sold to a related party, who is a principal stockholder for $<span id="xdx_90B_eus-gaap--CommonStockValue_iI_c20251231__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zGhdlr56yDu1">8,000,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common Stock Repurchase Agreement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company repurchased <span id="xdx_900_eus-gaap--TreasuryStockSharesAcquired_pid_uShares_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_znDg8hjPUln4" title="Repurchase of common stock">4,000,000</span> shares of common stock from a stockholder for $<span id="xdx_90C_eus-gaap--PaymentsForRepurchaseOfCommonStock_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zIBh6Ab4WJjb">2,500,000</span> ($<span id="xdx_900_eus-gaap--TreasuryStockAcquiredAverageCostPerShare_pid_uUSDPShares_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--RangeAxis__srt--MinimumMember_zCRdkWK7OGNi" title="Shares Acquired, Average Cost Per Share">0.60</span> - <span id="xdx_908_eus-gaap--TreasuryStockAcquiredAverageCostPerShare_pid_uUSDPShares_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--RangeAxis__srt--MaximumMember_zx6L2Riyf9ge" title="Shares Acquired, Average Cost Per Share">0.75</span>/share).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The repurchased shares were cancelled and retired upon acquisition and are no longer considered issued or outstanding. In accordance with FASB ASC 505-30, <i>“Equity – Treasury Stock”</i>, and consistent with the Company’s corporate charter and applicable state law, the cancelled shares were returned to the status of authorized but unissued, thereby increasing the number of shares available for future issuance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The repurchase will be accounted for as a reduction to stockholders’ equity, with the purchase price allocated entirely to Additional Paid-in Capital (“APIC”), as the Company had sufficient APIC available from prior issuances. No gain or loss will be recognized in connection with this transaction. The cash outflow related to the stock repurchase will be classified as a financing activity in the statement of cash flow.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In conjunction with the stock repurchase, the Company also issued <span id="xdx_902_ecustom--WarrantsIssued_iI_pid_uShares_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zjAlT3op0H3a" title="Warrants issued">500,000</span> freestanding warrants to the selling stockholder. The warrants have an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zb0c6SRMHYgl" title="Warrants Exercised price">1</span> and expire on December 31, 2026. The warrants were classified as equity instruments and recorded at fair value, with a corresponding credit to APIC. As the warrants were issued as part of the consideration for the share repurchase, their fair value was included in the total cost of the repurchase transaction, resulting in a net effect of $0 on total stockholders’ equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> </div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 9 for warrants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock Issued for Services</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_906_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20251231__us-gaap--TransactionTypeAxis__custom--ServicesMember_zcHuJh7Tfmhj" title="Common Stock, Shares, Issued">100,000</span> shares of common stock to a consultant for services rendered, having a fair value of $<span id="xdx_902_eus-gaap--CommonStockValue_iI_c20251231__us-gaap--TransactionTypeAxis__custom--ServicesMember_zwDoB3trfzX9" title="Common Stock, Fair Value">177,000</span> ($<span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20251231__us-gaap--TransactionTypeAxis__custom--ServicesMember_zfCQLwAgVWil" title="Common Stock Per Share">1.77</span>/share), based upon the quoted closing trading price on the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Equity Transactions for the Year Ended December 31, 2024</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20241231__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_zXF66vwON4Yc" title="Common Stock, Shares, Issued">1,500,000</span> shares of common stock for $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_zsdR48ERFqgg" title="Proceeds from Issuance of Common Stock">1,400,000</span> ($<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20241231__srt--RangeAxis__srt--MinimumMember__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_z9Di6poIuGQb" title="Common Stock Per Share">0.80</span> - $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20241231__srt--RangeAxis__srt--MaximumMember__us-gaap--TransactionTypeAxis__custom--CashPaymentsMember_zQ2y5CPZ7lRc" title="Common Stock Per Share">1.00</span>/share).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock Issued for Services</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_90E_eus-gaap--CommonStockSharesIssued_iI_pid_uShares_c20241231__us-gaap--TransactionTypeAxis__custom--ServicesMember_zIJ0lCCqQPee" title="Common Stock, Shares, Issued">500,000</span> shares of common stock to a consultant for services rendered, having a fair value of $<span id="xdx_90F_eus-gaap--CommonStockValue_iI_c20241231__us-gaap--TransactionTypeAxis__custom--ServicesMember_zeeGiR1Xg149" title="Common Stock, Fair Value">525,000</span> ($<span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_uUSDPShares_c20241231__us-gaap--TransactionTypeAxis__custom--ServicesMember_zhV2Af7xO2Ol" title="Common Stock Per Share">1.05</span>/share), based upon the quoted closing trading price on the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Conversion of Note to Common Stock</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pid_uShares_c20240101__20241231__us-gaap--StatementClassOfStockAxis__custom--CommonStocksMember_zzLqt4pCxBBa" title="Common Stock, Shares, Issued">375,000</span> shares of common stock in connection with the conversion of a $<span id="xdx_906_eus-gaap--ConvertibleNotesPayable_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--CommonStocksMember_zPBRzA3k8NC3" title="Notes Payable">300,000</span> note payable. There was no gain or loss recorded on debt conversion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 5.</span></p> 100000000 0.0001 10000000 0.0001 100000000 10000000 0.0001 5450000 0.0001 Dividends. Holders of Series A Preferred Stock were entitled to receive cumulative dividends at a rate of 8% per annum ($0.1064 per share per year), payable semi-annually on January 1 and July 1 of each year. Dividends were payable in cash or, at the Company’s election, in additional shares of Series A Preferred Stock valued at $1.33 per share. 0.08 Liquidation Preference. Upon any liquidation, dissolution, or winding up of the Company, holders of Series A Preferred Stock were entitled to receive $1.33 per share plus all accumulated and unpaid dividends, prior to any distribution to holders of any other series of preferred stock or common stock. Conversion. Each share of Series A Preferred Stock was convertible, at the option of either the Company or the holder, at any time prior to the close of business on the fifth business day preceding any date fixed for redemption, into fully paid and nonassessable shares of common stock at a conversion ratio of 1 share of common stock for every 400 shares of Series A Preferred Stock surrendered. The conversion ratio was subject to adjustment for stock splits, stock dividends, combinations, reclassifications, and below-market issuances pursuant to a broad-based weighted average anti-dilution formula as set forth in the Company’s Certificate of Formation, as amended October 27, 2025. Redemption. The Company had the right to redeem the Series A Preferred Stock, in whole or in part, at any time after the second anniversary of the Final Closing Date, at a redemption price of $1.46 per share plus all accumulated and unpaid dividends, provided that the common stock had closed at or above $2.00 per share for 20 consecutive trading days prior to the date of the redemption notice. The Company was required to provide 30 days’ prior written notice of any redemption. 2.00 Voting Rights. Holders of Series A Preferred Stock voted together with holders of common stock as a single class on all matters submitted to a vote of stockholders, with each holder entitled to cast one vote for each share of common stock into which such holder’s Series A Preferred Stock was then convertible. 9000000 0.0001 Voting Rights. Holders of Series B Preferred Stock were entitled to 100 votes per share on all matters submitted to a vote of stockholders, voting together with holders of common stock as a single class. Conversion. Series B Preferred Stock was convertible into common stock at a ratio of 0.25 shares of common stock for every 1 share of Series B Preferred Stock surrendered (i.e., 1 share of common stock for every 4 shares of Series B Preferred Stock surrendered), subject to adjustment for stock splits and combinations. 435085 192000 The 435,085 shares of Series A Preferred Stock were converted into 1,101 shares of common stock at a conversion ratio of 1 share of common stock for every 400 shares of Series A Preferred Stock, with fractional shares rounded up to the nearest whole share. The 192,000 shares of Series B Preferred Stock were converted into 60,009 shares of common stock. The conversion utilized the contractual base ratio of 0.25 shares of common stock per share of Series B Preferred Stock, with a negotiated 125% conversion premium applied, resulting in an effective conversion rate of 0.3125 shares of common stock per share of Series B Preferred Stock surrendered. Fractional shares were rounded up to the nearest whole share. 100000000 0.0001 Voting at 1 vote per share 9333333 10000000 1.00 1.50 8000000 8000000 4000000 2500000 0.60 0.75 500000 1 100000 177000 1.77 1500000 1400000 0.80 1.00 500000 525000 1.05 375000 300000 <p id="xdx_805_ecustom--StockOptionsDisclosureTextBlock_zcC3P2eORola" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 8 - <span id="xdx_822_zghfwFiLqj4c">Stock Option Plan</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2021, the Company adopted an equity incentive plan (the “Plan”). Under the Plan, the Company may grant up to <span id="xdx_903_ecustom--SharesAuthorizedUnderEquityIncentivePlan_iI_pid_uShares_c20210531_z8NqK9BqjTVb" title="Number of shares authorized under equity incentive plan">10,000,000</span> stock options to eligible participants. All terms for stock options granted under the Plan will be set by the Board of Directors.</span></p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-50</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock Option Grants</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 5, 2025, the Company granted stock options to certain executives and employees to purchase an aggregate of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_pid_uShares_c20251105_zeVAKXwGACEh" title="Stock Options Granted (Shares)">5,150,000</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePrice_iI_pid_uUSDPShares_c20251105_zwMypiNEm1F1" title="Exercise Price per Share">1.48</span> per share. The options have a contractual term of five (<span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardContractualTerm_dtY_c20251104__20251105_zlFu584TH3W7" title="Contractual Term of Options (Years)">5</span>) years and were fully vested on the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Of the total grant, <span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesGranted_iI_pid_uShares_c20251105__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsChairmanAndPresidentMember_zbNQUHhlSkb" title="Stock Options Granted to Chairman of the Board of Directors and President">1,500,000</span> options were granted to the Company’s Chairman of the Board of Directors and President and <span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesGranted_iI_pid_uShares_c20251105__srt--TitleOfIndividualAxis__srt--VicePresidentMember__srt--TitleOfIndividualAxis__custom--BoardsOfDirectorsMember_zJIXch27OqUf" title="Stock Options Granted to a member of the Board of Directors">750,000</span> options were granted each to a member of the Board of Directors and the Company's Vice-President.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregate grant date fair value of stock options granted during the year ended December 31, 2025 was $<span id="xdx_905_eus-gaap--ShareBasedCompensation_c20250101__20251231_zncinjIVFyy2" title="Aggregate Grant Date Fair Value of Stock Options">4,982,588</span>. The weighted average grant date fair value per option was $<span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_pid_uUSDPShares_c20250101__20251231_zAjAC40BK6p9" title="Weighted Average Grant Date Fair Value per Option">0.97</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Valuation Methodology and Assumptions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of stock options granted was estimated on the date of grant using the Black-Scholes option pricing model with the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zVFX89KV2Mpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-size: 8pt"> <span id="xdx_8B3_zY6Ld3oLenQk">Schedule of fair value of stock options</span></span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Exercise price</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20251231_zaNmM4GkTuA1" style="width: 12%; text-align: right" title="Exercise price">1.48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zqIVfaOrPcdg" title="Expected term">2.5</span> years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uRatio_c20250101__20251231_zzVEZifNXLk2" style="text-align: right" title="Expected volatility">115</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividends</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uRatio_c20250101__20251231_zTYSIfODKCHf" style="text-align: right" title="Expected dividends">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk free interest rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uRatio_c20250101__20251231_zgWNeXSmk8bj" style="text-align: right" title="Risk free interest rate">3.63</td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8AA_zcN69Z8baopg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock Option activity for the years ended December 31, 2025 and 2024 are summarized as follows:</span></p> <p id="xdx_89D_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_zegDtuKmUhca" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-size: 8pt"> <span id="xdx_8B0_zdTSJZdMx8Xf">Schedule of stock options activity</span></span></span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Stock Options</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of<br/> Options</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Exercise Price</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Remaining<br/> Contractual<br/> Term (Years)</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate <br/> Intrinsic <br/> Value</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Grant<br/> Date<br/> Fair Value</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Outstanding - December 31, 2024</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_uShares_c20250101__20251231_zhnEL28tfTfi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Outstanding, Beginning"><span style="-sec-ix-hidden: xdx2ixbrl1524">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Vested and Exercisable - December 31, 2024</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iS_pid_uShares_c20250101__20251231_ztRf7FDun5C5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Vested and Exercisable, Beginning"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 25%; padding-left: 0.125in; text-indent: -0.125in">Granted</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_uShares_c20250101__20251231_zSt6M0hy6qHh" style="width: 12%; text-align: right" title="Number of Options Granted">5,150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20250101__20251231_zbWqL6wXD2g5" style="width: 12%; text-align: right" title="Weighted Average Exercise Price Granted">1.48</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_900_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_zjqcXvtait67" title="Weighted Average Remaining Contractual Term (Years), Granted">4.85</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--WeightedAverageGrantDateFairValuePriceGranted_pid_uUSDPShares_c20250101__20251231_zpOmkfuHP0yb" style="width: 12%; text-align: right" title="Weighted Average Grant Date Fair Value Price Granted">0.97</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_uShares_c20250101__20251231_zTFtSlV5yVKb" style="text-align: right" title="Number of Options Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1536">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Cancelled/Forfeited</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_pid_uShares_c20250101__20251231_zba4sRYQTy1e" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Cancelled/Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1538">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Outstanding - December 31, 2025</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_uShares_c20250101__20251231_zrjHIPeHSQOh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Outstanding, Ending">5,150,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_uUSDPShares_c20251231_z5VhmJrpvqO8" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Outstanding">1.48</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_z02v4l1GQLqe" title="Weighted Average Remaining Contractual Term (Years), Outstanding">4.85</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">    -</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Vested and Exercisable - December 31, 2025</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_uShares_c20250101__20251231_z4ymNzmQk5V9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Vested and Exercisable, Ending">5,150,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_uUSDPShares_c20251231_zoqmNptNAEwh" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Vested and Exercisable">1.48</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_dtY_c20250101__20251231_zquE3ozlG35g" title="Weighted Average Remaining Contractual Term (Years),Vested and Exercisable">4.85</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">    -</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zUSh8pNhjEO6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> </div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Compensation Expense</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognized stock-based compensation expense of $<span id="xdx_908_eus-gaap--ShareBasedCompensation_c20250101__20251231_zJXMgqMnx1Ng">4,982,588</span> related to stock options for the year ended December 31, 2025, which is included in general and administrative expenses in the statements of operations. As the options were fully vested on the grant date, there was no unrecognized compensation cost related to stock options as of December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There was no stock-based compensation related to stock options for the year ended December 31, 2024.</span></p> 10000000 5150000 1.48 P5Y 1500000 750000 4982588 0.97 <p id="xdx_895_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zVFX89KV2Mpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-size: 8pt"> <span id="xdx_8B3_zY6Ld3oLenQk">Schedule of fair value of stock options</span></span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Exercise price</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20251231_zaNmM4GkTuA1" style="width: 12%; text-align: right" title="Exercise price">1.48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zqIVfaOrPcdg" title="Expected term">2.5</span> years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uRatio_c20250101__20251231_zzVEZifNXLk2" style="text-align: right" title="Expected volatility">115</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividends</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uRatio_c20250101__20251231_zTYSIfODKCHf" style="text-align: right" title="Expected dividends">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk free interest rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uRatio_c20250101__20251231_zgWNeXSmk8bj" style="text-align: right" title="Risk free interest rate">3.63</td><td style="text-align: left">%</td></tr> </table> 1.48 P2Y6M 1.15 0 0.0363 <p id="xdx_89D_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_zegDtuKmUhca" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-size: 8pt"> <span id="xdx_8B0_zdTSJZdMx8Xf">Schedule of stock options activity</span></span></span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Stock Options</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of<br/> Options</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Exercise Price</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Remaining<br/> Contractual<br/> Term (Years)</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate <br/> Intrinsic <br/> Value</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Grant<br/> Date<br/> Fair Value</td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Outstanding - December 31, 2024</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_uShares_c20250101__20251231_zhnEL28tfTfi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Outstanding, Beginning"><span style="-sec-ix-hidden: xdx2ixbrl1524">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Vested and Exercisable - December 31, 2024</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iS_pid_uShares_c20250101__20251231_ztRf7FDun5C5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Vested and Exercisable, Beginning"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 25%; padding-left: 0.125in; text-indent: -0.125in">Granted</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_uShares_c20250101__20251231_zSt6M0hy6qHh" style="width: 12%; text-align: right" title="Number of Options Granted">5,150,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_uUSDPShares_c20250101__20251231_zbWqL6wXD2g5" style="width: 12%; text-align: right" title="Weighted Average Exercise Price Granted">1.48</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_900_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_zjqcXvtait67" title="Weighted Average Remaining Contractual Term (Years), Granted">4.85</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--WeightedAverageGrantDateFairValuePriceGranted_pid_uUSDPShares_c20250101__20251231_zpOmkfuHP0yb" style="width: 12%; text-align: right" title="Weighted Average Grant Date Fair Value Price Granted">0.97</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-indent: -0.125in">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_uShares_c20250101__20251231_zTFtSlV5yVKb" style="text-align: right" title="Number of Options Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1536">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Cancelled/Forfeited</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_pid_uShares_c20250101__20251231_zba4sRYQTy1e" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Cancelled/Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1538">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Outstanding - December 31, 2025</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_uShares_c20250101__20251231_zrjHIPeHSQOh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Outstanding, Ending">5,150,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_uUSDPShares_c20251231_z5VhmJrpvqO8" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Outstanding">1.48</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_z02v4l1GQLqe" title="Weighted Average Remaining Contractual Term (Years), Outstanding">4.85</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">    -</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; padding-bottom: 0.5pt; padding-left: 0.125in; text-indent: -0.125in">Vested and Exercisable - December 31, 2025</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_uShares_c20250101__20251231_z4ymNzmQk5V9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Options Vested and Exercisable, Ending">5,150,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_uUSDPShares_c20251231_zoqmNptNAEwh" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Vested and Exercisable">1.48</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_dtY_c20250101__20251231_zquE3ozlG35g" title="Weighted Average Remaining Contractual Term (Years),Vested and Exercisable">4.85</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">    -</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> </table> 5150000 1.48 P4Y10M6D 0.97 5150000 1.48 P4Y10M6D 5150000 1.48 4.85 4982588 <p id="xdx_80C_ecustom--WarrantsDisclosureTextBlock_zUBjpO2W5FN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 9 – <span id="xdx_826_z3IO477ASMZ9">Warrants</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrant activity for the years ended December 31, 2025 and 2024 are summarized as follows:</span></p> <p id="xdx_890_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zgjjTCGbJIRh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-size: 8pt"> <span id="xdx_8B0_zh6PzcWEccy7">Schedule of warrant activity</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of<br/> Warrants</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Exercise Price</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Average <br/> Remaining<br/> Contractual<br/> Term (Years)</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate <br/> Intrinsic <br/> Value</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; width: 39%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding - December 31, 2023</span></td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iS_pid_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znlkV4cAlMEj" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Number of Warrants Outstanding, Beginning">1,350,000</td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_pid_uUSDPShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAF0tLrJ5xi1" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Weighted Average Exercise Price Outstanding, Beginning">0.10</td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right"><span id="xdx_907_ecustom--WeightedAverageRemainingContractualTermYearsOutstanding_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYWHgLELDQ67" title="Weighted Average Remaining Contractual Term (Years), Outstanding">1.26</span></td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--WarrantsAndRightsOutstanding_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zS9Nu1U4WPAc" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Aggregate Intrinsic Value Outstanding, Beginning">1,984,500</td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable - December 31, 2023</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfWarrantsExercisable_iS_pid_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX2c9SPbYjp7" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Exercisable, Beginning">1,350,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_ecustom--WeightedaverageexercisePriceExercisable_iS_pid_uUSDPShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z8joTbwHEsYi" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Exercisable, Beginning">0.10</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--WeightedAverageRemainingContractualTermYearsExercisable_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4kxawMpUQr5" title="Weighted Average Remaining Contractual Term (Years), Exercisable">1.26</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_ecustom--WarrantsAndRightsExercisable_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zD8CFT4txnz1" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">1,984,500</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfWarrantsGranted_pid_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSHb3i3Rj5xf" style="text-align: right" title="Number of Warrants Granted">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--WeightedaverageexercisePriceGranted_pid_uUSDPShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0EpVmPAK1af" style="text-align: right" title="Weighted Average Exercise Price Granted">1.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfWarrantsExercised_pid_d0_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdJFCICjrWOi" style="text-align: right" title="Number of Warrants Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cancelled/Forfeited</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfWarrantsCancelledforfeited_pid_d0_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zMafo1lbjEYh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Cancelled/Forfeited">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding - December 31, 2024</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iS_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPJH5BK1kSj5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Outstanding, Beginning">1,600,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zqZ35520eUhc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Outstanding, Beginning">0.24</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_ecustom--WeightedAverageRemainingContractualTermYearsOutstanding_dtY_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zq9gaxYsMqq3" title="Weighted Average Remaining Contractual Term (Years), Outstanding">1.63</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--WarrantsAndRightsOutstanding_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zF7ApXitYsS2" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Outstanding, Beginning">1,231,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable - December 31, 2024</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfWarrantsExercisable_iS_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zLG7QyY5nJae" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Exercisable, Beginning">1,600,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_ecustom--WeightedaverageexercisePriceExercisable_iS_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zq0anUb9Xxlh" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Exercisable, Beginning">0.24</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_ecustom--WeightedAverageRemainingContractualTermYearsExercisable_dtY_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z8EY2hlEx6Le" title="Weighted Average Remaining Contractual Term (Years), Exercisable">1.63</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_ecustom--WarrantsAndRightsExercisable_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z80K5OVj7vQ9" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">1,231,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfWarrantsGranted_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1X2Rc1hX3ua" style="text-align: right" title="Number of Warrants Granted">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--WeightedaverageexercisePriceGranted_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuf4aPIgI80j" style="text-align: right" title="Weighted Average Exercise Price Granted">1.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfWarrantsExercised_pid_d0_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6SB9Q9xFn2e" style="text-align: right" title="Number of Warrants Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cancelled/Forfeited</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--NumberOfWarrantsCancelledforfeited_pid_d0_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbOBizJpPvwa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Cancelled/Forfeited">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding - December 31, 2025</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iE_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zpk6dMOgLH95" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Outstanding, Ending">2,100,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zNqJjobskyX8" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Outstanding, Ending">0.42</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_ecustom--WeightedAverageRemainingContractualTermYearsOutstanding_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z40FeUtKmyU1" title="Weighted Average Remaining Contractual Term (Years), Outstanding">1.00</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--WarrantsAndRightsOutstanding_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztsRUwpv6007" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Outstanding, Ending">2,622,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable - December 31, 2025</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfWarrantsExercisable_iE_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFGkyrhhgI68" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Exercisable, Ending">2,100,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_ecustom--WeightedaverageexercisePriceExercisable_iE_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCFK7imeRdbf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Exercisable, Ending">0.42</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--WeightedAverageRemainingContractualTermYearsExercisable_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWq8RtBvQIya" title="Weighted Average Remaining Contractual Term (Years), Exercisable">1.00</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--WarrantsAndRightsExercisable_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWG2XyLCv3Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Exercisable, Ending">2,622,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zaDSCteS842a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2024, <span id="xdx_904_ecustom--WarrantsDescription_c20240101__20241231_zp5PtZO6sw0g" title="Warrants, description">the Company extended the maturity dates of 1,000,000 warrants from December 31, 2024 to December 31, 2026.</span> The value resulting from this modification was not considered material to the financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2025,<span id="xdx_90A_ecustom--WarrantsDescription_c20250101__20251231_z2RMNu6pdJpl" title="Warrants, description"> the Company extended the maturity dates of 600,000 warrants from December 31, 2025 to December 31, 2026.</span> The value resulting from this modification was not considered material to the financial statements.</span></p> <p id="xdx_890_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zgjjTCGbJIRh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-size: 8pt"> <span id="xdx_8B0_zh6PzcWEccy7">Schedule of warrant activity</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.7pt 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of<br/> Warrants</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted <br/> Average <br/> Exercise Price</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Average <br/> Remaining<br/> Contractual<br/> Term (Years)</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate <br/> Intrinsic <br/> Value</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; width: 39%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding - December 31, 2023</span></td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iS_pid_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znlkV4cAlMEj" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Number of Warrants Outstanding, Beginning">1,350,000</td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_pid_uUSDPShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAF0tLrJ5xi1" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Weighted Average Exercise Price Outstanding, Beginning">0.10</td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 12%; text-align: right"><span id="xdx_907_ecustom--WeightedAverageRemainingContractualTermYearsOutstanding_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zYWHgLELDQ67" title="Weighted Average Remaining Contractual Term (Years), Outstanding">1.26</span></td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--WarrantsAndRightsOutstanding_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zS9Nu1U4WPAc" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Aggregate Intrinsic Value Outstanding, Beginning">1,984,500</td><td style="width: 1%; padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable - December 31, 2023</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfWarrantsExercisable_iS_pid_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX2c9SPbYjp7" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Exercisable, Beginning">1,350,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_ecustom--WeightedaverageexercisePriceExercisable_iS_pid_uUSDPShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z8joTbwHEsYi" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Exercisable, Beginning">0.10</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--WeightedAverageRemainingContractualTermYearsExercisable_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4kxawMpUQr5" title="Weighted Average Remaining Contractual Term (Years), Exercisable">1.26</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_ecustom--WarrantsAndRightsExercisable_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zD8CFT4txnz1" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">1,984,500</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfWarrantsGranted_pid_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSHb3i3Rj5xf" style="text-align: right" title="Number of Warrants Granted">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--WeightedaverageexercisePriceGranted_pid_uUSDPShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0EpVmPAK1af" style="text-align: right" title="Weighted Average Exercise Price Granted">1.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfWarrantsExercised_pid_d0_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdJFCICjrWOi" style="text-align: right" title="Number of Warrants Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cancelled/Forfeited</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfWarrantsCancelledforfeited_pid_d0_uShares_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zMafo1lbjEYh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Cancelled/Forfeited">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding - December 31, 2024</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iS_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPJH5BK1kSj5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Outstanding, Beginning">1,600,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zqZ35520eUhc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Outstanding, Beginning">0.24</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_ecustom--WeightedAverageRemainingContractualTermYearsOutstanding_dtY_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zq9gaxYsMqq3" title="Weighted Average Remaining Contractual Term (Years), Outstanding">1.63</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--WarrantsAndRightsOutstanding_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zF7ApXitYsS2" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Outstanding, Beginning">1,231,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable - December 31, 2024</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfWarrantsExercisable_iS_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zLG7QyY5nJae" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Exercisable, Beginning">1,600,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_ecustom--WeightedaverageexercisePriceExercisable_iS_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zq0anUb9Xxlh" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Exercisable, Beginning">0.24</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_ecustom--WeightedAverageRemainingContractualTermYearsExercisable_dtY_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z8EY2hlEx6Le" title="Weighted Average Remaining Contractual Term (Years), Exercisable">1.63</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_ecustom--WarrantsAndRightsExercisable_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z80K5OVj7vQ9" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Exercisable, Beginning">1,231,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfWarrantsGranted_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1X2Rc1hX3ua" style="text-align: right" title="Number of Warrants Granted">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--WeightedaverageexercisePriceGranted_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuf4aPIgI80j" style="text-align: right" title="Weighted Average Exercise Price Granted">1.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfWarrantsExercised_pid_d0_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6SB9Q9xFn2e" style="text-align: right" title="Number of Warrants Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cancelled/Forfeited</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--NumberOfWarrantsCancelledforfeited_pid_d0_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbOBizJpPvwa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Cancelled/Forfeited">-</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding - December 31, 2025</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iE_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zpk6dMOgLH95" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Outstanding, Ending">2,100,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zNqJjobskyX8" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Outstanding, Ending">0.42</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_ecustom--WeightedAverageRemainingContractualTermYearsOutstanding_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z40FeUtKmyU1" title="Weighted Average Remaining Contractual Term (Years), Outstanding">1.00</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--WarrantsAndRightsOutstanding_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztsRUwpv6007" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Outstanding, Ending">2,622,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable - December 31, 2025</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfWarrantsExercisable_iE_pid_uShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFGkyrhhgI68" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants Exercisable, Ending">2,100,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_ecustom--WeightedaverageexercisePriceExercisable_iE_pid_uUSDPShares_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCFK7imeRdbf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price Exercisable, Ending">0.42</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--WeightedAverageRemainingContractualTermYearsExercisable_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWq8RtBvQIya" title="Weighted Average Remaining Contractual Term (Years), Exercisable">1.00</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98F_ecustom--WarrantsAndRightsExercisable_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWG2XyLCv3Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate Intrinsic Value Exercisable, Ending">2,622,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> </table> 1350000 0.10 P1Y3M3D 1984500 1350000 0.10 P1Y3M3D 1984500 250000 1.00 -0 -0 1600000 0.24 P1Y7M17D 1231000 1600000 0.24 P1Y7M17D 1231000 500000 1.00 -0 -0 2100000 0.42 P1Y 2622000 2100000 0.42 P1Y 2622000 the Company extended the maturity dates of 1,000,000 warrants from December 31, 2024 to December 31, 2026. the Company extended the maturity dates of 600,000 warrants from December 31, 2025 to December 31, 2026. <p id="xdx_80A_eus-gaap--IncomeTaxDisclosureTextBlock_zgx1TvdNXhli" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 10 – <span id="xdx_824_zH7k80QqVSFh">Income Taxes</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2025 and 2024, all pre-tax income (loss) was attributable to domestic operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Components of the deferred tax assets and liabilities at December 31, 2025 and 2024 were approximately as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">                  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_ziMfXD9wKRgd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom"> <td id="xdx_8B8_zYH0lur3SQa"><b style="display: none">Schedule of deferred tax assets and liabilities                                  </b></td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_492_20251231_zZChE3VvvW53" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_491_20241231_zStyWLrUb23e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zxV48Vmf0Efc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Deferred Tax Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LeaseLiability_iI_zj5du6JkLMv1" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Lease liability</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">39,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">9,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_zGJhs7jA3Om1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DeferredTaxAssetsStockBasedCompensation_iI_zyDcE3OkBDGb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,051,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1646">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOther_iI_zvDCuXuFH6Mg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLossCarryforwards_iI_zpymeKYuHneh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Net operating loss carryforwards</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,434,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,727,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsNet_iTI_zMzxBHwOeMrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,747,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,820,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zGCk3lbRLXqf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DeferredTaxLiabilitiesRightofuseLiability_iI_zhP8FuymX8Ng" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(38,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_iNI_di_zDlX57ioVjEa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Property and equipment - net</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredIncomeTaxLiabilities_iNTI_di_z9dV1z9oBIDh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLiabilityValuationAllowance_iI_zbA5fETNUVka" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 0.5pt">Less: valuation allowance</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,701,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,804,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilities_iTI_zkga4bQts6Gc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred tax assets - net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1672">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1673">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"></p> <p id="xdx_8A5_zYkHTpDsgfJi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: Red"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The components of the income tax benefit and related valuation allowance for the years ended December 31, 2025 and 2024 was approximately as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" id="xdx_88B_ecustom--ScheduleOfIncomeTaxBenefitTableTextBlock_zEIpCS7YTgJk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 1)"> <tr style="vertical-align: bottom"> <td id="xdx_8B6_z7ivUvLx0ev3"><b style="display: none">Schedule of income tax benefit and related valuation allowance</b></td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231_zuKQ8Xjnf7Tj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zHRr8yFxhpP6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zI2uVfKvAALe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CurrentFederalTaxExpenseBenefit_zX6gLwGFsNN9" style="vertical-align: bottom; background-color: White"> <td>  Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1680">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1681">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_zA0apF9C4Cf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 0.5pt">  State</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1683">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1684">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentIncomeTaxExpenseBenefit_zKjLYuBltdpg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">    Total current provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1686">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1687">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zwneeCpIE65d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_zBlPlAGPLHY1" style="vertical-align: bottom; background-color: White"> <td style="width: 64%">  Federal</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">(1,580,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">(308,000</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_zsV1ugLib9xh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>  State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(317,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1696">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ValuationAllowance_zHD79uslpVXb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Valuation allowance</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,897,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">308,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_zfL6LdaFTk8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Total deferred benefit</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1701">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1702">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--TotalIncomeTaxProvisionBenefit_zFhbhkUIy3Ma" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Income tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1705">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_z5ahpWcxcWGg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">F-53</p></div> <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p></div> <div style="margin: 0pt auto 0; width: 6.5in"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of the provision for income taxes for the years ended December 31, 2025 and 2024 as compared to statutory rates was approximately as follows:</span></p> <p id="xdx_899_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zlfbopB5vQve" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zUfGLrBGOq85" style="display: none; visibility: hidden">Schedule of provision for income taxes</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Federal income tax benefit - 21%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20250101__20251231_zuhHacfrMCb2" style="width: 12%; text-align: right">(2,227,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dxL_uRatio_c20250101__20251231_zwnAj4ueeb1k" style="width: 12%; text-align: right" title="::XDX::0.21"><span style="-sec-ix-hidden: xdx2ixbrl1716">21.00</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20240101__20241231_zxHRViZG71h5" style="width: 12%; text-align: right">(500,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dxL_uRatio_c20240101__20241231_zq68oLR51mcj" style="width: 12%; text-align: right" title="::XDX::0.2102"><span style="-sec-ix-hidden: xdx2ixbrl1718">21.02</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State income tax - net of federal <span>(1)</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20250101__20251231_fKDEp_zltlfAONbUo1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1719">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_uRatio_c20250101__20251231_fKDEp_zp1UdES6qgQ8" style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20240101__20241231_fKDEp_zw8ev4VadnMl" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1721">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_uRatio_c20240101__20241231_fKDEp_zsvMLWqVQ0ph" style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Expiration of net operating loss carryforwards</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20250101__20251231_zIOC4tWGe3Zj" style="border-bottom: Black 1pt solid; text-align: right">776,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dxL_uRatio_c20250101__20251231_zugrVl6SMLx8" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.0732"><span style="-sec-ix-hidden: xdx2ixbrl1724">-7.32</span></td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20240101__20241231_zjNTVZb2oXu" style="border-bottom: Black 1pt solid; text-align: right">192,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dxL_uRatio_c20240101__20241231_zLpnbreXofE6" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.0807"><span style="-sec-ix-hidden: xdx2ixbrl1726">-8.07</span></td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subtotal</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--Subtotal_c20250101__20251231_zX1coauS5TCc" style="text-align: right">(1,451,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SubtotalInPercentage_pid_dxL_uRatio_c20250101__20251231_z3zbUodTGu2b" style="text-align: right" title="::XDX::0.1368"><span style="-sec-ix-hidden: xdx2ixbrl1728">13.68</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--Subtotal_c20240101__20241231_z57w4EyGSfSk" style="text-align: right">(308,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SubtotalInPercentage_pid_dxL_uRatio_c20240101__20241231_zqObw8TaDYVk" style="text-align: right" title="::XDX::0.1295"><span style="-sec-ix-hidden: xdx2ixbrl1730">12.95</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20250101__20251231_z3CyEThjEubf" style="border-bottom: Black 1pt solid; text-align: right">1,451,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dxL_uRatio_c20250101__20251231_z4vbv6khJEH4" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.1368"><span style="-sec-ix-hidden: xdx2ixbrl1732">-13.68</span></td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240101__20241231_ze3xZlfGguGi" style="border-bottom: Black 1pt solid; text-align: right">308,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dxL_uRatio_c20240101__20241231_zzf6f29GPIv" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.1295"><span style="-sec-ix-hidden: xdx2ixbrl1734">-12.95</span></td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_c20250101__20251231_zmHQHtyFTEFe" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1735">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--IncomeTaxExpenseBenefitRate_pid_uRatio_c20250101__20251231_zBszgwSvvrOg" style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_c20240101__20241231_z1xxRw4AKGx8" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1737">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--IncomeTaxExpenseBenefitRate_pid_uRatio_c20240101__20241231_zZN7s7WzHmz4" style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 1%"><span id="xdx_F0B_z5iOAfdviWH8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 99%"><span id="xdx_F1E_zKU8R9Va0cMk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State taxes in New York made up the majority of the effect of the state income tax category.</span></td></tr> </table> <p id="xdx_8A7_zyEQ1q6x0cV3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Federal net operating loss carry forwards at December 31, 2025 and 2024 were approximately as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zDjuw0u362c4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 3)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span style="font-size: 8pt"> <span id="xdx_8B7_zDBt7tgHq7E9" style="display: none">Schedule of Federal and State net operating loss carry forwards </span></span></td><td style="padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_497_20251231_zX3JB1XPKJJa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_491_20241231_zYU8s6Zsv7Ed" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsFederal_iI_zZztAiddz67" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 63%; text-align: left">Federal</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">50,039,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">48,764,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_iI_zy1dgGc0ZIS5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 0.5pt; text-align: left">State</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,960,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,954,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iTI_zMvQAPr4efe9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Total</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">78,999,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">77,718,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zMFLTH7a2724" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are recognized for temporary differences between the financial reporting and tax bases of assets and liabilities and for net operating loss (“NOL”) carryforwards and other tax attributes, measured using enacted federal and state income tax rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluates the realizability of deferred tax assets by assessing whether it is more likely than not that some portion or all of the deferred tax assets will be realized. Given the Company’s history of cumulative losses, a full valuation allowance has been recorded against net deferred tax assets as of December 31, 2025. During the year ended December 31, 2025, the valuation allowance increased by approximately $<span id="xdx_904_ecustom--ValuationAllowance_c20250101__20251231_z6FkOL508Fvk" title="Valuation allowance">1,897,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has federal NOL carryforwards of approximately $<span id="xdx_90A_ecustom--FederalNolCarryforwards_iI_c20251231_zUSAqupSHudl" title="Federal NOL carryforwards">5,952,000</span> as of December 31, 2025 that do not expire.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company also accumulated a federal NOL carryforward of approximately $44,087,000 through December 31, 2017 and this NOL carryforward begins to expire in 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> </div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally, at December 31, 2025, the Company had approximately $<span id="xdx_903_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20251231__srt--StatementGeographicalAxis__stpr--NY_znvecJcZ9crd" title="NOL carryforwards">28,960,000</span> of New York NOL carryforwards which begins to expire in 2035.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All such NOLs have been fully reserved through the valuation allowance. The Company is currently analyzing its NOLs to determine whether ownership changes as defined under Section 382 of the Internal Revenue Code have occurred. Any such ownership changes could limit the utilization of NOL carryforwards. The amount of post-change taxable income that may be offset is limited annually by the “Section 382 Limitation,” generally calculated as the value of the Company immediately before the ownership change multiplied by a long-term interest rate established monthly by the Internal Revenue Service. The Company has not yet determined whether any such limitation applies. Aside from Section 382, there may be other restrictions or limitations of our NOLs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company files corporate income tax returns in the United States. Our U.S. tax matters for 2022 through 2024 remain subject to IRS examination. Our state tax matters for 2021 through 2024 remain subject to examination by state tax jurisdictions. Our U.S. and state tax matters for previous years also remain subject to examination due to the remaining availability of net operating loss carryforwards generated in those years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025 and 2024, the Company had no uncertain tax positions that qualified for recognition or disclosure in the financial statements. The Company also recognizes interest and penalties related to uncertain tax positions in other expense in the Statement of Operations. No interest and penalties were recorded for the years ended December 31, 2025 and 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because of its cumulative NOL carryforward position, all prior tax years remain subject to examination by federal and state taxing authorities.</span></p> <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_ziMfXD9wKRgd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom"> <td id="xdx_8B8_zYH0lur3SQa"><b style="display: none">Schedule of deferred tax assets and liabilities                                  </b></td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_492_20251231_zZChE3VvvW53" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_491_20241231_zStyWLrUb23e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zxV48Vmf0Efc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Deferred Tax Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LeaseLiability_iI_zj5du6JkLMv1" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Lease liability</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">39,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">9,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_zGJhs7jA3Om1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DeferredTaxAssetsStockBasedCompensation_iI_zyDcE3OkBDGb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,051,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1646">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOther_iI_zvDCuXuFH6Mg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLossCarryforwards_iI_zpymeKYuHneh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Net operating loss carryforwards</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,434,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,727,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsNet_iTI_zMzxBHwOeMrb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,747,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,820,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zGCk3lbRLXqf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DeferredTaxLiabilitiesRightofuseLiability_iI_zhP8FuymX8Ng" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(38,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_iNI_di_zDlX57ioVjEa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Property and equipment - net</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,000</td><td style="padding-bottom: 0.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredIncomeTaxLiabilities_iNTI_di_z9dV1z9oBIDh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxLiabilityValuationAllowance_iI_zbA5fETNUVka" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 0.5pt">Less: valuation allowance</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,701,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,804,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilities_iTI_zkga4bQts6Gc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred tax assets - net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1672">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1673">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 39000 9000 62000 62000 1051000 161000 22000 12434000 11727000 13747000 11820000 -38000 -9000 8000 7000 46000 16000 13701000 11804000 <table cellpadding="0" cellspacing="0" id="xdx_88B_ecustom--ScheduleOfIncomeTaxBenefitTableTextBlock_zEIpCS7YTgJk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 1)"> <tr style="vertical-align: bottom"> <td id="xdx_8B6_z7ivUvLx0ev3"><b style="display: none">Schedule of income tax benefit and related valuation allowance</b></td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231_zuKQ8Xjnf7Tj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zHRr8yFxhpP6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zI2uVfKvAALe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CurrentFederalTaxExpenseBenefit_zX6gLwGFsNN9" style="vertical-align: bottom; background-color: White"> <td>  Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1680">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1681">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_zA0apF9C4Cf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 0.5pt">  State</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1683">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1684">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CurrentIncomeTaxExpenseBenefit_zKjLYuBltdpg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">    Total current provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1686">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1687">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zwneeCpIE65d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_zBlPlAGPLHY1" style="vertical-align: bottom; background-color: White"> <td style="width: 64%">  Federal</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">(1,580,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 15%; text-align: right">(308,000</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_zsV1ugLib9xh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>  State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(317,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1696">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ValuationAllowance_zHD79uslpVXb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 0.5pt">Valuation allowance</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,897,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">308,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_zfL6LdaFTk8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 0.5pt">Total deferred benefit</td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1701">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1702">-</span></td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--TotalIncomeTaxProvisionBenefit_zFhbhkUIy3Ma" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Income tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1705">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> -1580000 -308000 -317000 1897000 308000 <p id="xdx_899_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zlfbopB5vQve" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zUfGLrBGOq85" style="display: none; visibility: hidden">Schedule of provision for income taxes</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Federal income tax benefit - 21%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20250101__20251231_zuhHacfrMCb2" style="width: 12%; text-align: right">(2,227,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dxL_uRatio_c20250101__20251231_zwnAj4ueeb1k" style="width: 12%; text-align: right" title="::XDX::0.21"><span style="-sec-ix-hidden: xdx2ixbrl1716">21.00</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20240101__20241231_zxHRViZG71h5" style="width: 12%; text-align: right">(500,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dxL_uRatio_c20240101__20241231_zq68oLR51mcj" style="width: 12%; text-align: right" title="::XDX::0.2102"><span style="-sec-ix-hidden: xdx2ixbrl1718">21.02</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State income tax - net of federal <span>(1)</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20250101__20251231_fKDEp_zltlfAONbUo1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1719">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_uRatio_c20250101__20251231_fKDEp_zp1UdES6qgQ8" style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20240101__20241231_fKDEp_zw8ev4VadnMl" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1721">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_uRatio_c20240101__20241231_fKDEp_zsvMLWqVQ0ph" style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Expiration of net operating loss carryforwards</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20250101__20251231_zIOC4tWGe3Zj" style="border-bottom: Black 1pt solid; text-align: right">776,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dxL_uRatio_c20250101__20251231_zugrVl6SMLx8" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.0732"><span style="-sec-ix-hidden: xdx2ixbrl1724">-7.32</span></td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20240101__20241231_zjNTVZb2oXu" style="border-bottom: Black 1pt solid; text-align: right">192,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dxL_uRatio_c20240101__20241231_zLpnbreXofE6" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.0807"><span style="-sec-ix-hidden: xdx2ixbrl1726">-8.07</span></td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subtotal</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--Subtotal_c20250101__20251231_zX1coauS5TCc" style="text-align: right">(1,451,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SubtotalInPercentage_pid_dxL_uRatio_c20250101__20251231_z3zbUodTGu2b" style="text-align: right" title="::XDX::0.1368"><span style="-sec-ix-hidden: xdx2ixbrl1728">13.68</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--Subtotal_c20240101__20241231_z57w4EyGSfSk" style="text-align: right">(308,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SubtotalInPercentage_pid_dxL_uRatio_c20240101__20241231_zqObw8TaDYVk" style="text-align: right" title="::XDX::0.1295"><span style="-sec-ix-hidden: xdx2ixbrl1730">12.95</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20250101__20251231_z3CyEThjEubf" style="border-bottom: Black 1pt solid; text-align: right">1,451,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dxL_uRatio_c20250101__20251231_z4vbv6khJEH4" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.1368"><span style="-sec-ix-hidden: xdx2ixbrl1732">-13.68</span></td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240101__20241231_ze3xZlfGguGi" style="border-bottom: Black 1pt solid; text-align: right">308,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dxL_uRatio_c20240101__20241231_zzf6f29GPIv" style="border-bottom: Black 1pt solid; text-align: right" title="::XDX::-0.1295"><span style="-sec-ix-hidden: xdx2ixbrl1734">-12.95</span></td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax benefit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeTaxExpenseBenefit_c20250101__20251231_zmHQHtyFTEFe" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1735">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--IncomeTaxExpenseBenefitRate_pid_uRatio_c20250101__20251231_zBszgwSvvrOg" style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_c20240101__20241231_z1xxRw4AKGx8" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1737">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--IncomeTaxExpenseBenefitRate_pid_uRatio_c20240101__20241231_zZN7s7WzHmz4" style="border-bottom: Black 2.5pt double; text-align: right">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 1%"><span id="xdx_F0B_z5iOAfdviWH8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 99%"><span id="xdx_F1E_zKU8R9Va0cMk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State taxes in New York made up the majority of the effect of the state income tax category.</span></td></tr> </table> -2227000 -500000 0.00 0.00 776000 192000 -1451000 -308000 1451000 308000 0.00 0.00 <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zDjuw0u362c4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 3)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span style="font-size: 8pt"> <span id="xdx_8B7_zDBt7tgHq7E9" style="display: none">Schedule of Federal and State net operating loss carry forwards </span></span></td><td style="padding-bottom: 0.5pt"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_497_20251231_zX3JB1XPKJJa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_491_20241231_zYU8s6Zsv7Ed" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 0.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxAssetsOperatingLossCarryforwardsFederal_iI_zZztAiddz67" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 63%; text-align: left">Federal</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">50,039,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">48,764,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_iI_zy1dgGc0ZIS5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 0.5pt; text-align: left">State</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,960,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td><td style="padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,954,000</td><td style="padding-bottom: 0.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iTI_zMvQAPr4efe9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Total</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">78,999,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">77,718,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> </table> 50039000 48764000 28960000 28954000 78999000 77718000 1897000 5952000 28960000 <p id="xdx_80D_eus-gaap--SubsequentEventsTextBlock_zvtBZKe5evO3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note 11 – <span id="xdx_82C_z6lnhyP9v5jj">Subsequent Events</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to December 31, 2025, the Company had the following transactions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Undesignation of All Preferred Stock Series</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective March 18, 2026, the Company filed a Certificate of Amendment with the Texas Secretary of State undesignating all previously designated series of preferred stock. The following series were undesignated, and all shares were returned to the authorized but unissued preferred stock pool:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series A - <span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zWpG0ZUcPXvg">5,450,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series B - <span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z9sccOhwkqB7">9,000,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series C - <span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zAdKtlf54PZ3">840,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series D - <span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zM2wXbtdySdd">1,560,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series E - <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesEPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zT0n8M2fwGnl">1,200,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series F - <span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBMBFHIr727f">600,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series G - <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRPAXNGkw2Be">3,000,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series H - <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesHPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zDgHTSjJMYDl">15,000,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Series S - <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__custom--SeriesSPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0V1oVR4QwNj">100,000</span> shares</td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the aggregate, <span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPO4uxCMYlY5">36,750,000</span> shares previously designated across these nine series were returned to the authorized but unissued preferred stock pool.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of the date of this filing, the Company has no designated series of preferred stock outstanding. The board of directors retains the authority to designate new series of preferred stock from the authorized <span id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_pid_uShares_c20260318__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zS7sP8lXAGW1" title="Preferred stock, shares authorized">10,000,000</span> share pool at a future date without further stockholder approval.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock Issued for Services</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_uShares_c20260301__20260318__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKRZUzWCFysl">50,000</span> shares of common stock to a consultant for services to be rendered, having a fair value of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20260301__20260318__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpi5IvY0ZyX7">94,500</span> ($<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_pid_uUSDPShares_c20260318__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXJKXVadjVBe">1.89</span>/share), based upon the quoted closing trading price on the grant date. </span></p> 5450000 9000000 840000 1560000 1200000 600000 3000000 15000000 100000 36750000 10000000 50000 94500 1.89 State taxes in New York made up the majority of the effect of the state income tax category.