| Schedule of Reconciles the Company’s Net Sales and Operating Loss |
The
following reconciles the reportable segment net sales and operating loss to the Company’s reported net loss:
Schedule of Reconciles the Company’s Net Sales and Operating Loss
| | |
2026 | | |
2025 | |
| | |
Three months ended March 31, | |
| | |
2026 | | |
2025 | |
| Net Revenue | |
$ | 1,607,883 | | |
$ | 895,655 | |
| COGS | |
| 218,366 | | |
| 139,475 | |
| Gross Profit | |
| 1,389,517 | | |
| 756,180 | |
| Selling Expenses (a) | |
| 824,336 | | |
| 500,119 | |
| Research & Development (a) | |
| 99,567 | | |
| 117,867 | |
| Compensation and Benefits (a) | |
| 1,412,665 | | |
| 1,075,244 | |
| Professional Services (a) | |
| 436,303 | | |
| 406,716 | |
| Legal Settlement | |
| - | | |
| 619,097 | |
| Depreciation | |
| 8,034 | | |
| 3,735 | |
| Amortization | |
| 8,284 | | |
| 2,621 | |
| Other Operating Expenses (a) (b) | |
| 341,007 | | |
| 325,879 | |
| Segment Operating Loss | |
| (1,740,679 | ) | |
| (2,295,098 | ) |
| Interest Expense | |
| (26,189 | ) | |
| (2,237 | ) |
| Change in Fair Value of Warrant Liability | |
| (31,506 | ) | |
| 1,831 | |
| Other Income | |
| 36,942 | | |
| 16,820 | |
| Total Other (Expense) Income, Net | |
| (20,753 | ) | |
| 16,414 | |
| Net Loss | |
$ | (1,761,432 | ) | |
$ | (2,278,684 | ) |
| |
(a) |
The
significant expense categories and amounts align with the segment-level information provided on a regular basis to the CODM. |
| |
(b) |
Other
operating expenses include rent and utilities, insurance, travel, software subscription
fees, board fees and bad debt expense. |
|