v3.26.1
Operating Leases
12 Months Ended
Dec. 31, 2025
Operating Leases [Abstract]  
OPERATING LEASES

NOTE 5 – OPERATING LEASES

 

On March 18, 2021, the Company entered into a lease agreement with Shady Grove Development Park IX L.L.L.P. (the “Landlord”) for a new office and laboratory space totaling 5,511 square feet in Gaithersburg, Maryland. The term of the lease commenced on December 1, 2021 and shall expire 88 months thereafter. The initial monthly rent is $10,676 with annual increases to $17,308 for the final year of the lease. The Company will also pay its 7.75% pro rata portion of the property taxes, operating expenses and insurance costs and is also responsible to pay for the utilities used on the premises.

 

On March 20, 2025, the Landlord agreed to partially defer fifty percent of three months’ rent and accrue interest at 10% until July 1, 2025. On June 30, 2025, the Company authorized the Landlord to apply $32,470 of the security deposit against the outstanding balance. As December 31, 2025, the Company is approximately two months in arrears.

On September 29, 2022, the Company entered into a lease agreement with Abbott Laboratories, Inc. for laboratory equipment (analyzer). The term of the lease commenced on December 1, 2022 and shall expire 84 months thereafter. The monthly rental payments are $1,488 throughout the term of the lease. The Company also has a commitment to purchase $86,000 of consumables annually during the term of the lease and is in compliance as of December 31, 2025.

 

Supplemental balance sheet information related to these leases are as follows:

 

   December 31,
2025
 
Operating lease right-of-use lease asset  $1,242,936 
Accumulated amortization   (637,647)
Net balance  $605,289 
      
Operating lease liability, current   175,948 
Operating lease liability, long-term   488,725 
Total operating lease liabilities  $664,673 
      
Weighted Average Remaining Lease Term – operating leases   40 months 
      
Weighted Average Discount Rate – operating leases   4.2%

 

Future minimum lease payments under this operating lease as of December 31, 2025 was as follows:

 

2026  $209,767 
2027   215,036 
2028   220,460 
2029   68,293 
Total lease payments   713,556 
Less imputed interest   (48,883)
Maturities of lease liabilities  $664,673 

 

Total operating lease expense is recorded in cost of goods sold and selling, general, and administrative expenses in the accompanying statements of operations.

 

Lease expense for the years ended December 31, 2025 and 2024 was comprised of the following:

 

   2025   2024 
Operating lease expense  $196,851   $196,851