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RELATED PARTY TRANSACTIONS AND BALANCES
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS AND BALANCES

14. RELATED PARTY TRANSACTIONS AND BALANCES

 

Peter Zachariou and David Cantor, directors of the Company, are investment managers of Fountainhead which owned, at December 31, 2025, 60.95% of the Company’s Common Stock and 69.69% of the Company’s Series D Preferred Stock. Adrian Liddell, Chairman, is a consultant to Fountainhead. Peter Zachariou owns 0.15% of the Company’s Common Stock and 25.71% of the Company’s Series D Preferred Stock.

 

During the years ended December 31, 2025 and 2024, respectively, the Company accrued interest on related party loans of $50,283 and $50,013, respectively, and paid accrued interest on related party loans of $15,000 and $35,140, respectively.

 

During each of the years ended December 31, 2025 and 2024, the Company accrued an aggregate of $324,370 of Preferred D Stock dividends, of which $226,036 was regarding Fountainhead and $83,386 was regarding Peter Zachariou. Total accrued Preferred D Stock dividends at December 31, 2025 and 2024 was $2,919,330 and $2,594,960, respectively, of which $2,034,332 and $1,808,296, respectively, was regarding Fountainhead and $750,473 and $667,087, respectively, was regarding Peter Zachariou.