v3.26.1
Consolidated Balance Sheets - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 3,758,000 $ 4,034,000
Stock subscription receivable 100,000 175,000
Accounts receivable from related parties 330,000 12,000
Other current assets 296,000 28,000
Total current assets 4,484,000 4,249,000
Property and equipment:    
Goodwill 984,000 0
Website development costs 71,000  
Capitalized software under development 1,081,000  
Fixed asset 7,000  
Operating lease right-of-use asset 37,000 72,000
Total property and equipment 2,180,000 72,000
TOTAL ASSETS 6,664,000 4,321,000
Current liabilities:    
Operating lease right-of-use liability - current portion 38,000 34,000
Accounts payable and accrued expenses 922,000 60,000
Customer advances from related parties 380,000 0
Total current liabilities 1,340,000 94,000
Operating lease right-of-use liability - net of current portion 0 38,000
Guarantee liability 11,000 11,000
Total liabilities 1,351,000 143,000
EQUITY    
Common stock - par value $.01; 50,000,000 shares authorized; 28,521,620 and 19,984,924 shares issued and outstanding at December 31, 2025 and 2024, respectively. 285,000 200,000
Stock based compensation 66,000  
Stock to be issued   238,000
Additional paid-in capital 17,211,000 8,185,000
Accumulated deficit (12,249,000) (4,445,000)
Total stockholders' equity 5,313,000 4,178,000
TOTAL LIABILITIES AND EQUITY $ 6,664,000 $ 4,321,000