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            <instant>2026-03-31</instant>
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            <instant>2025-12-31</instant>
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        <entity>
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            <instant>2026-03-31</instant>
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            <identifier scheme="http://www.sec.gov/CIK">0001635077</identifier>
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;The Company&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Aclarion, Inc., formerly Nocimed, Inc., (the &#x201c;Company&#x201d;
or &#x201c;Aclarion&#x201d;) is a healthcare technology company that leverages magnetic resonance spectroscopy (&#x201c;MRS&#x201d;) combined
with proprietary signal-processing biomarkers to optimize clinical treatments. The Company was formed in February 2015, incorporated in
Delaware, and has its principal place of business in Broomfield, Colorado.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Basis of Presentation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying condensed financial statements have
been prepared in accordance with accounting principles generally accepted in the United States of America (&#x201c;GAAP&#x201d;) and pursuant
to the rules and regulations of the Securities and Exchange Commission (&#x201c;SEC&#x201d;) for interim financial information. Accordingly,
they do not include all of the information and footnote disclosures required by GAAP for complete financial statements. In the opinion
of management, the interim condensed financial statements reflect all adjustments, consisting of normal recurring adjustments, necessary
for a fair presentation of the results for the periods presented. These condensed financial statements should be read in conjunction with
the audited financial statements and related notes for the year ended December 31, 2025, included in the Company&#x2019;s Annual Report
on Form 10-K filed with the SEC on March 18, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The condensed balance sheet as of March 31, 2026,
was derived from the audited financial statements as of December 31, 2025. The results of operations for interim periods are not necessarily
indicative of results for the full fiscal year or any future period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Risks and Uncertainties&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company is subject to various risks and uncertainties
frequently encountered by companies in the early stages of development. Such risks and uncertainties include, but are not limited to,
its limited operating history, competition from other companies, limited access to additional funds, dependence on key personnel, and
management of potential rapid growth. To address these risks, the Company must, among other things, develop its customer base&#x37e; implement
and successfully execute its business and marketing strategy&#x37e; develop follow-on products&#x37e; provide superior customer service&#x37e;
and attract, retain, and motivate qualified personnel. There can be no guarantee that the Company will be successful in addressing these
or other such risks.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;2025 Reverse Stock Splits&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company effected (i) a 1:335 reverse stock split
of the Company&#x2019;s common stock on January 30, 2025, and (ii) a 1:27 reverse stock split of the Company&#x2019;s common stock on March
28, 2025 (together, the &#x201c;2025 Stock Splits&#x201d;). The 2025 Stock Splits resulted in a reduction in the number of outstanding shares
of common stock, warrants, stock options, and restricted share units and a proportionate increase in the value of each share or strike
price of the warrants and stock options.&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Unless described otherwise, all references to common
stock, share data, per share data, and related information contained in these condensed financial statements have been retrospectively
adjusted to reflect the effect of the stock splits for all periods presented. In addition, any fractional shares that would otherwise
be issued as a result of the stock splits were rounded up to the nearest whole share. Further, the number of shares issuable and exercise
prices of stock options and warrants have been retrospectively adjusted in these condensed financial statements for all periods presented
to reflect the 2025 Stock Splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--UseOfEstimates_zIVqWxAiKE59" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86D_zxm6A9ntZBk2"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of condensed financial statements
in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date
of the condensed financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could
differ from those estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The condensed financial statements include some amounts
that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and
valuation of warrants, warrant and derivative liabilities, and options to purchase shares of the Company's common stock. These estimates
may be adjusted as more current information becomes available, and any adjustment could be significant.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zu4f19DWfnwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_z0Vxl5hixjAc"&gt;Fair Value of Financial Instruments&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;ASC 820, Fair Value Measurements, provides guidance
on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price,
representing the amount 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. As such, fair value is a market-based measurement that should be determined based on assumptions
that market participants would use in pricing an asset or a liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;













&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accounting guidance classifies fair value measurements
in one of the following three categories for disclosure purposes:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;Level 1&lt;/i&gt; - Unadjusted quoted prices
in active markets for identical instruments that are accessible by the Company on the measurement date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;Level 2&lt;/i&gt; - Quoted prices in markets
that are not active or inputs which are either directly or indirectly observable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;Level 3&lt;/i&gt; - Unobservable inputs for
the instrument requiring the development of assumptions by the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company analyzes all financial instruments with
features of both liabilities and equity under the Financial Accounting Standard Board&#x2019;s (&#x201c;FASB&#x201d;) accounting standard
for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level
of input that is significant to the fair value measurement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying values of the Company&#x2019;s financial
instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective
fair values due to the relatively short-term nature of these instruments. The Company&#x2019;s warrant liabilities are estimated using
level 3 inputs (see Note 3).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zwaBx02s3Hq4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_868_zvk3ixcg5YAc"&gt;Cash and Cash Equivalents&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company considers all highly liquid instruments
purchased with an original maturity of three months or less to be cash equivalents. The Company had $&lt;span id="xdx_901_eus-gaap--Cash_iI_pp0p0_c20260331_zY54PfycLcIf" title="Cash deposits"&gt;279,568&lt;/span&gt; cash deposits and $&lt;span id="xdx_901_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20260331_z1FuXj6e6uGl" title="Cash equivalents"&gt;18,750,408&lt;/span&gt;
of cash equivalents at March 31, 2026. The Company had $&lt;span id="xdx_909_eus-gaap--Cash_iI_pp0p0_c20251231_zeU3glsde9Bf" title="Cash deposits"&gt;273,290&lt;/span&gt; cash deposits and $&lt;span id="xdx_90B_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20251231_zMHu8cU6zLlk" title="Cash equivalents"&gt;11,767,499&lt;/span&gt; of cash equivalents at December 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company maintains cash deposits and cash equivalents
at three financial institutions, which are insured by the FDIC up to $250,000. The Company&#x2019;s cash balance may at times exceed these
limits. On March 31, 2026 and December 31, 2025, the Company had $&lt;span id="xdx_90D_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20260331_zZSzjcgge3Le" title="Cash uninsured amount"&gt;18,529,976&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20251231_zJqUYt3Uibu8" title="Cash uninsured amount"&gt;11,540,789&lt;/span&gt;, respectively, in excess of federally insured
limits. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests.
The Company maintains no international bank accounts. As of March 31, 2026, $&lt;span id="xdx_908_eus-gaap--RestrictedCash_iI_c20260331_zY53bT6NtFA8" title="Restricted cash"&gt;25,000&lt;/span&gt; of the Company&#x2019;s cash was restricted as collateral
related to the credit card program offered by our bank.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--ReceivablesPolicyTextBlock_zg8gqQ6tKvg1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_860_zIIItT0seTQl"&gt;Accounts Receivable, Less Allowance for Credit
Losses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Accounts receivable are recorded at the invoiced amount
and presented net of an allowance for expected credit losses. The allowance is based on historical loss experience, receivable aging,
current economic conditions, and reasonable and supportable forecasts. The Company reassesses the allowance each reporting period. As
of March 31, 2026 and December 31, 2025, the allowance for credit losses was $&lt;span id="xdx_90C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20260331_zsrRHgcZu2Df" title="Allowance for doubtful accounts"&gt;11,914&lt;/span&gt; and $&lt;span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20251231_zcAAEHnEOFvh" title="Allowance for doubtful accounts"&gt;6,241&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zTNiqs8W5iga" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_866_zBFxNJ8giBPf"&gt;Property and Equipment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Property and equipment are stated at cost and are
depreciated using the straight-line method over the estimated useful lives of the related assets. Computer and office equipment and computer
software are depreciated over five years. Repairs and maintenance costs, which are not considered improvements and do not extend the useful
life of the property and equipment, are expensed as incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;













&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zMB8euP8qPG8" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_86B_zCeBDmyzhKm3"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company reviews long-lived assets, including intangible
assets, property and equipment, for impairment whenever events or changes in business circumstances indicate that the carrying amount
of the assets may not be fully recoverable using pre-tax undiscounted cash flows. Impairment, if any, is measured as the amount by which
the carrying value of a long-lived asset exceeds its fair value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--RevenueRecognitionPolicyTextBlock_zWnoQe7CSCj6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zpERiuFTKAOe"&gt;Revenue Recognition&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue in accordance with
Accounting Standards Codification (&#x201c;ASC&#x201d;) Topic 606, &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;. Under ASC 606, revenue
is recognized when control of promised goods or services is transferred to customers 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 in determining revenue
recognition:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 1 &#x2013; Identify The Contract
With A Customer &lt;/span&gt;&lt;/i&gt;&#x2013; A contract exists when there is legally enforceable agreement between the Company and the customer that
defines each party&#x2019;s rights regarding the Nociscan report to be transferred and the payment terms, and collection of consideration
is probable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 2 &#x2013; Identify The Performance
Obligations In The Contract &lt;/span&gt;&lt;/i&gt;&#x2013; The Company contracts with customers contain a single performance obligation: the delivery
of a Nociscan report. The Company does not provide ongoing services, post-delivery support, licensing arrangements, or other performance
obligations after the report has been delivered.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 3 &#x2013; Determine The Transaction
Price &lt;/span&gt;&lt;/i&gt;&#x2013; The transaction price is the negotiated consideration specified in the contract for the Nociscan report. Customers
do not pay upfront fees, licensing fees, or other additional amounts. To date, the Company&#x2019;s reports are generally not reimbursable
under third-party arrangements, except for three private health insurance providers in the United Kingdom and certain third-party clinical
trial users who are using Nociscan as part of their clinical trial protocols.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 4 &#x2013; Allocate The Transaction
Price To The Performance Obligations &lt;/span&gt;&lt;/i&gt;&#x2013; As each contract contains a single performance obligation, the entire transaction
price is allocated to the delivery of the Nociscan report.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 5 &#x2013; Recognize Revenue When
(Or As) The Entity Satisfies A Performance Obligations &lt;/span&gt;&lt;/i&gt;&#x2013; Revenue is recognized at a point in time when control of the Nociscan
report is transferred to the customer, which occurs upon delivery of the report. At that time, the company has fulfilled its performance
obligation and has no further obligations to the customer. The Company invoices customers in accordance with the billing schedules set
forth in its sales arrangements. Payment terms generally range from 30 to 90 days from the invoice date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_ecustom--SalesAndMarketingExpensesPolicyTextBlock_z4k9ZvNvtjv5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_86B_zerFUYILgs2d"&gt;Sales and Marketing Expenses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Sales and marketing costs are expensed as incurred.
The primary drivers of these costs have been employee salaries and benefits, clinical services related to post-clearance activities (including
the Clarity clinical study), product marketing consultants, travel and attendance at industry conferences, and other marketing services
such as press releases and advertising.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--ResearchAndDevelopmentExpensePolicy_zr18Z87iINF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_zcnshu4UQ9Ah"&gt;Research and Development Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs related to the research, design, and development
of products are charged to research and development costs as incurred. These costs include employee compensation and benefits, professional
services (including contractors and quality system and regulatory consulting), patent maintenance activities, regulatory agency fees,
and other expenses such as software subscriptions, product licensing fees, and materials used in research and development activities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p id="xdx_848_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_z5LPzKd8fVU9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86A_zmRGQ3bG3kZj"&gt;General and Administrative&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;General and administrative costs are expensed as incurred.
These costs primarily consist of personnel and related expenses, including stock-based compensation, investor relations and corporate
communications activities, accounting, audit, and other financial advisory services, legal fees relating to intellectual property and
corporate matters, corporate and regulatory fees associated with operating as a public company, insurance including directors and officers
coverage, information technology, depreciation and amortization, and fees for consulting, human resources, and other professional services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_84E_ecustom--LiquidityCapitalResourcesAndGoingConcernPolicyTextBlock_ztczBqI2WPlh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_864_zGSzFYCapvSl"&gt;Liquidity and Capital Resources&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, we had cash and cash equivalents
and restricted cash of $&lt;span id="xdx_902_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20260331_znHi8g0Qpsy7" title="Cash and cash equivalents"&gt;19,029,976&lt;/span&gt;. We believe our existing cash and cash equivalents and restricted cash will be sufficient to fund our
operating expenses and capital expenditure requirements for at least twelve months from the date of this report. This estimate is based
on assumptions that may prove to be incorrect, and actual results could differ materially. We may require additional capital to support
our operations and execute our business strategy. The timing and availability of such financing are uncertain and will depend on a number
of factors, including market conditions and our operating performance. If we are unable to obtain additional financing on acceptable terms,
or at all, we may be required to delay, reduce, or discontinue certain operating activities, including the commercialization or further
development of our SaaS platform.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--DeferredChargesPolicyTextBlock_ziXzDT2NCPai" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_860_z3gif6Uxcxz7"&gt;Deferred Financing Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company capitalizes certain legal, accounting,
and other costs directly attributable to in-process equity financings as deferred offering costs until such financings are completed.
Upon completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the three months ended March 31, 2026, the
Company completed a registered direct offering of common shares and pre-funded warrants, resulting in aggregate gross proceeds of approximately
$&lt;span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20260101__20260331_zOS7sZlCEiD2" title="Proceeds from sale of equity"&gt;10.4&lt;/span&gt; million.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In connection with the closing of the offering during
the three months ended March 31, 2026, $&lt;span id="xdx_903_eus-gaap--AdjustmentsToAdditionalPaidInCapitalOther_c20260101__20260331_zrRyJALHVsi6" title="Offering costs reclassified to APIC"&gt;691,739&lt;/span&gt; of deferred offering costs were reclassified to additional paid-in capital, of which $671,600
was offset against gross proceeds and $20,139 was paid or accrued.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--CompensationRelatedCostsPolicyTextBlock_z67XrvV8GqOl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_868_zIXnjQGV9MV6"&gt;Share-Based Compensation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company accounts for stock-based awards in accordance
with provisions of ASC Topic 718, Compensation&#x2014;Stock Compensation, under which the Company recognizes the grant-date fair value
of stock-based awards issued to employees and nonemployee board members as compensation expense on a straight-line basis over the vesting
period of the award, while awards containing a performance condition are recognized as expense when the achievement of the performance
criteria is achieved. The Company uses the Black-Scholes option pricing model to determine the grant-date fair value of stock options.
The Company records expense for forfeitures in the periods they occur.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The exercise or strike price of each option is not
less than 100% of the fair market value of the Common Stock subject to the option on the date the option is granted.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company issues restricted stock unit awards to
non-employee consultants who are providing various services. The awards are valued at the market price on the date of the grant. The awards
vest over the contract life and based on achievement of targeted performance milestones.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On occasion, the Company grants common stock to compensate
vendors for services rendered.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;











&lt;p id="xdx_84A_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zBWJzSM9f50h" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_868_zLqgFl5a4DPc"&gt;Segment Disclosure&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Operating segments are components of an enterprise
about which separate financial information is available and is evaluated quarterly, by management, namely the Chief Operating Decision
Maker (&#x201c;CODM&#x201d;) of an organization, in order to determine operating and resource allocation decisions. By the definition, the
Company has identified Brent Ness, Chief Executive Officer, as the CODM.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company operates and reports in &lt;span id="xdx_901_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20260101__20260331_zXtyrYFH78" title="::XDX::1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0635"&gt;one&lt;/span&gt;&lt;/span&gt; segment (&#x201c;Nociscan
segment&#x201d;) related to the delivery of Nociscan reports. The Company generates revenues, earnings, net income (loss), and cash flows
through the single segment by collecting fees from our clients for providing Nociscan reports.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company believes that this structure reflects
its current operational and financial management, and that it provides the best structure for the Company to focus on growth opportunities
while maintaining financial responsibility.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The results of the reportable segment is derived directly
from the Company&#x2019;s management reporting system. The results are based on the Company&#x2019;s method of internal reporting and are
not necessarily in conformity with accounting principles generally accepted in the United States. Management measures the performance
of the segment on several metrics, including contribution income (loss). Segment contribution income (loss) includes all product line
segment revenue less the related costs of sales, research and development and sales and marketing costs. Contribution income (loss) is
used, in part, to evaluate the performance of, and allocate resources to, the segment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Financial information and annual operating plans and
forecasts are prepared and reviewed by the CODM at a segment level. The CODM assesses performance for the Nociscan segment and decides
how to better allocate resources based on the segment strategy and net income (losses) that are reported on the Statements of Operations.
The Company's objective in making resource allocation decisions is to optimize the financial results. The accounting policies of our Nociscan
segment are the same as those described in the summary of significant accounting policies herein.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_843_ecustom--EmergingGrowthCompanyStatusPolicyTextBlock_zCUGayfGEk5i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_z9O1euJkaMb5"&gt;Emerging Growth Company Status&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company is an emerging growth company, as defined
in the Jumpstart Our Business Startups Act of 2012 (the &#x201c;JOBS Act&#x201d;). Under the JOBS Act, emerging growth companies can delay
the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards
apply to private companies. The Company has elected to use this extended transition period to comply with certain new or revised accounting
standards that have different effective dates for public and private companies.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2026-01-01to2026-03-31" id="Fact000566">&lt;p id="xdx_84E_eus-gaap--UseOfEstimates_zIVqWxAiKE59" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86D_zxm6A9ntZBk2"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of condensed financial statements
in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date
of the condensed financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could
differ from those estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The condensed financial statements include some amounts
that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and
valuation of warrants, warrant and derivative liabilities, and options to purchase shares of the Company's common stock. These estimates
may be adjusted as more current information becomes available, and any adjustment could be significant.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2026-01-01to2026-03-31" id="Fact000568">&lt;p id="xdx_842_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zu4f19DWfnwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_z0Vxl5hixjAc"&gt;Fair Value of Financial Instruments&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;ASC 820, Fair Value Measurements, provides guidance
on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price,
representing the amount 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. As such, fair value is a market-based measurement that should be determined based on assumptions
that market participants would use in pricing an asset or a liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;













&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accounting guidance classifies fair value measurements
in one of the following three categories for disclosure purposes:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;Level 1&lt;/i&gt; - Unadjusted quoted prices
in active markets for identical instruments that are accessible by the Company on the measurement date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;Level 2&lt;/i&gt; - Quoted prices in markets
that are not active or inputs which are either directly or indirectly observable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;Level 3&lt;/i&gt; - Unobservable inputs for
the instrument requiring the development of assumptions by the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company analyzes all financial instruments with
features of both liabilities and equity under the Financial Accounting Standard Board&#x2019;s (&#x201c;FASB&#x201d;) accounting standard
for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level
of input that is significant to the fair value measurement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying values of the Company&#x2019;s financial
instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective
fair values due to the relatively short-term nature of these instruments. The Company&#x2019;s warrant liabilities are estimated using
level 3 inputs (see Note 3).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000575">&lt;p id="xdx_845_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zwaBx02s3Hq4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_868_zvk3ixcg5YAc"&gt;Cash and Cash Equivalents&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company considers all highly liquid instruments
purchased with an original maturity of three months or less to be cash equivalents. The Company had $&lt;span id="xdx_901_eus-gaap--Cash_iI_pp0p0_c20260331_zY54PfycLcIf" title="Cash deposits"&gt;279,568&lt;/span&gt; cash deposits and $&lt;span id="xdx_901_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20260331_z1FuXj6e6uGl" title="Cash equivalents"&gt;18,750,408&lt;/span&gt;
of cash equivalents at March 31, 2026. The Company had $&lt;span id="xdx_909_eus-gaap--Cash_iI_pp0p0_c20251231_zeU3glsde9Bf" title="Cash deposits"&gt;273,290&lt;/span&gt; cash deposits and $&lt;span id="xdx_90B_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20251231_zMHu8cU6zLlk" title="Cash equivalents"&gt;11,767,499&lt;/span&gt; of cash equivalents at December 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company maintains cash deposits and cash equivalents
at three financial institutions, which are insured by the FDIC up to $250,000. The Company&#x2019;s cash balance may at times exceed these
limits. On March 31, 2026 and December 31, 2025, the Company had $&lt;span id="xdx_90D_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20260331_zZSzjcgge3Le" title="Cash uninsured amount"&gt;18,529,976&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20251231_zJqUYt3Uibu8" title="Cash uninsured amount"&gt;11,540,789&lt;/span&gt;, respectively, in excess of federally insured
limits. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests.
The Company maintains no international bank accounts. As of March 31, 2026, $&lt;span id="xdx_908_eus-gaap--RestrictedCash_iI_c20260331_zY53bT6NtFA8" title="Restricted cash"&gt;25,000&lt;/span&gt; of the Company&#x2019;s cash was restricted as collateral
related to the credit card program offered by our bank.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:Cash
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000577"
      unitRef="USD">279568</us-gaap:Cash>
    <us-gaap:CashEquivalentsAtCarryingValue
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000579"
      unitRef="USD">18750408</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:Cash
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000581"
      unitRef="USD">273290</us-gaap:Cash>
    <us-gaap:CashEquivalentsAtCarryingValue
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000583"
      unitRef="USD">11767499</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:CashUninsuredAmount
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000585"
      unitRef="USD">18529976</us-gaap:CashUninsuredAmount>
    <us-gaap:CashUninsuredAmount
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000587"
      unitRef="USD">11540789</us-gaap:CashUninsuredAmount>
    <us-gaap:RestrictedCash
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000589"
      unitRef="USD">25000</us-gaap:RestrictedCash>
    <us-gaap:ReceivablesPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000591">&lt;p id="xdx_841_eus-gaap--ReceivablesPolicyTextBlock_zg8gqQ6tKvg1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_860_zIIItT0seTQl"&gt;Accounts Receivable, Less Allowance for Credit
Losses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Accounts receivable are recorded at the invoiced amount
and presented net of an allowance for expected credit losses. The allowance is based on historical loss experience, receivable aging,
current economic conditions, and reasonable and supportable forecasts. The Company reassesses the allowance each reporting period. As
of March 31, 2026 and December 31, 2025, the allowance for credit losses was $&lt;span id="xdx_90C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20260331_zsrRHgcZu2Df" title="Allowance for doubtful accounts"&gt;11,914&lt;/span&gt; and $&lt;span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20251231_zcAAEHnEOFvh" title="Allowance for doubtful accounts"&gt;6,241&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ReceivablesPolicyTextBlock>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000593"
      unitRef="USD">11914</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000595"
      unitRef="USD">6241</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000597">&lt;p id="xdx_84A_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zTNiqs8W5iga" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_866_zBFxNJ8giBPf"&gt;Property and Equipment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Property and equipment are stated at cost and are
depreciated using the straight-line method over the estimated useful lives of the related assets. Computer and office equipment and computer
software are depreciated over five years. Repairs and maintenance costs, which are not considered improvements and do not extend the useful
life of the property and equipment, are expensed as incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;













&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000604">&lt;p id="xdx_845_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zMB8euP8qPG8" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_86B_zCeBDmyzhKm3"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company reviews long-lived assets, including intangible
assets, property and equipment, for impairment whenever events or changes in business circumstances indicate that the carrying amount
of the assets may not be fully recoverable using pre-tax undiscounted cash flows. Impairment, if any, is measured as the amount by which
the carrying value of a long-lived asset exceeds its fair value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000606">&lt;p id="xdx_84D_eus-gaap--RevenueRecognitionPolicyTextBlock_zWnoQe7CSCj6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zpERiuFTKAOe"&gt;Revenue Recognition&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognizes revenue in accordance with
Accounting Standards Codification (&#x201c;ASC&#x201d;) Topic 606, &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;. Under ASC 606, revenue
is recognized when control of promised goods or services is transferred to customers 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 in determining revenue
recognition:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 1 &#x2013; Identify The Contract
With A Customer &lt;/span&gt;&lt;/i&gt;&#x2013; A contract exists when there is legally enforceable agreement between the Company and the customer that
defines each party&#x2019;s rights regarding the Nociscan report to be transferred and the payment terms, and collection of consideration
is probable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 2 &#x2013; Identify The Performance
Obligations In The Contract &lt;/span&gt;&lt;/i&gt;&#x2013; The Company contracts with customers contain a single performance obligation: the delivery
of a Nociscan report. The Company does not provide ongoing services, post-delivery support, licensing arrangements, or other performance
obligations after the report has been delivered.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 3 &#x2013; Determine The Transaction
Price &lt;/span&gt;&lt;/i&gt;&#x2013; The transaction price is the negotiated consideration specified in the contract for the Nociscan report. Customers
do not pay upfront fees, licensing fees, or other additional amounts. To date, the Company&#x2019;s reports are generally not reimbursable
under third-party arrangements, except for three private health insurance providers in the United Kingdom and certain third-party clinical
trial users who are using Nociscan as part of their clinical trial protocols.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 4 &#x2013; Allocate The Transaction
Price To The Performance Obligations &lt;/span&gt;&lt;/i&gt;&#x2013; As each contract contains a single performance obligation, the entire transaction
price is allocated to the delivery of the Nociscan report.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Step 5 &#x2013; Recognize Revenue When
(Or As) The Entity Satisfies A Performance Obligations &lt;/span&gt;&lt;/i&gt;&#x2013; Revenue is recognized at a point in time when control of the Nociscan
report is transferred to the customer, which occurs upon delivery of the report. At that time, the company has fulfilled its performance
obligation and has no further obligations to the customer. The Company invoices customers in accordance with the billing schedules set
forth in its sales arrangements. Payment terms generally range from 30 to 90 days from the invoice date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <ACON:SalesAndMarketingExpensesPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000608">&lt;p id="xdx_847_ecustom--SalesAndMarketingExpensesPolicyTextBlock_z4k9ZvNvtjv5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_86B_zerFUYILgs2d"&gt;Sales and Marketing Expenses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Sales and marketing costs are expensed as incurred.
The primary drivers of these costs have been employee salaries and benefits, clinical services related to post-clearance activities (including
the Clarity clinical study), product marketing consultants, travel and attendance at industry conferences, and other marketing services
such as press releases and advertising.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ACON:SalesAndMarketingExpensesPolicyTextBlock>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2026-01-01to2026-03-31" id="Fact000610">&lt;p id="xdx_844_eus-gaap--ResearchAndDevelopmentExpensePolicy_zr18Z87iINF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_zcnshu4UQ9Ah"&gt;Research and Development Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Costs related to the research, design, and development
of products are charged to research and development costs as incurred. These costs include employee compensation and benefits, professional
services (including contractors and quality system and regulatory consulting), patent maintenance activities, regulatory agency fees,
and other expenses such as software subscriptions, product licensing fees, and materials used in research and development activities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000616">&lt;p id="xdx_848_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_z5LPzKd8fVU9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86A_zmRGQ3bG3kZj"&gt;General and Administrative&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;General and administrative costs are expensed as incurred.
These costs primarily consist of personnel and related expenses, including stock-based compensation, investor relations and corporate
communications activities, accounting, audit, and other financial advisory services, legal fees relating to intellectual property and
corporate matters, corporate and regulatory fees associated with operating as a public company, insurance including directors and officers
coverage, information technology, depreciation and amortization, and fees for consulting, human resources, and other professional services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock>
    <ACON:LiquidityCapitalResourcesAndGoingConcernPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000618">&lt;p id="xdx_84E_ecustom--LiquidityCapitalResourcesAndGoingConcernPolicyTextBlock_ztczBqI2WPlh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_864_zGSzFYCapvSl"&gt;Liquidity and Capital Resources&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, we had cash and cash equivalents
and restricted cash of $&lt;span id="xdx_902_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20260331_znHi8g0Qpsy7" title="Cash and cash equivalents"&gt;19,029,976&lt;/span&gt;. We believe our existing cash and cash equivalents and restricted cash will be sufficient to fund our
operating expenses and capital expenditure requirements for at least twelve months from the date of this report. This estimate is based
on assumptions that may prove to be incorrect, and actual results could differ materially. We may require additional capital to support
our operations and execute our business strategy. The timing and availability of such financing are uncertain and will depend on a number
of factors, including market conditions and our operating performance. If we are unable to obtain additional financing on acceptable terms,
or at all, we may be required to delay, reduce, or discontinue certain operating activities, including the commercialization or further
development of our SaaS platform.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ACON:LiquidityCapitalResourcesAndGoingConcernPolicyTextBlock>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000620"
      unitRef="USD">19029976</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:DeferredChargesPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000622">&lt;p id="xdx_84A_eus-gaap--DeferredChargesPolicyTextBlock_ziXzDT2NCPai" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_860_z3gif6Uxcxz7"&gt;Deferred Financing Costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company capitalizes certain legal, accounting,
and other costs directly attributable to in-process equity financings as deferred offering costs until such financings are completed.
Upon completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the three months ended March 31, 2026, the
Company completed a registered direct offering of common shares and pre-funded warrants, resulting in aggregate gross proceeds of approximately
$&lt;span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20260101__20260331_zOS7sZlCEiD2" title="Proceeds from sale of equity"&gt;10.4&lt;/span&gt; million.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In connection with the closing of the offering during
the three months ended March 31, 2026, $&lt;span id="xdx_903_eus-gaap--AdjustmentsToAdditionalPaidInCapitalOther_c20260101__20260331_zrRyJALHVsi6" title="Offering costs reclassified to APIC"&gt;691,739&lt;/span&gt; of deferred offering costs were reclassified to additional paid-in capital, of which $671,600
was offset against gross proceeds and $20,139 was paid or accrued.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DeferredChargesPolicyTextBlock>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2026-01-01to2026-03-31"
      decimals="-5"
      id="Fact000624"
      unitRef="USD">10400000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalOther
      contextRef="From2026-01-01to2026-03-31"
      decimals="0"
      id="Fact000626"
      unitRef="USD">691739</us-gaap:AdjustmentsToAdditionalPaidInCapitalOther>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000628">&lt;p id="xdx_84C_eus-gaap--CompensationRelatedCostsPolicyTextBlock_z67XrvV8GqOl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_868_zIXnjQGV9MV6"&gt;Share-Based Compensation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company accounts for stock-based awards in accordance
with provisions of ASC Topic 718, Compensation&#x2014;Stock Compensation, under which the Company recognizes the grant-date fair value
of stock-based awards issued to employees and nonemployee board members as compensation expense on a straight-line basis over the vesting
period of the award, while awards containing a performance condition are recognized as expense when the achievement of the performance
criteria is achieved. The Company uses the Black-Scholes option pricing model to determine the grant-date fair value of stock options.
The Company records expense for forfeitures in the periods they occur.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The exercise or strike price of each option is not
less than 100% of the fair market value of the Common Stock subject to the option on the date the option is granted.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company issues restricted stock unit awards to
non-employee consultants who are providing various services. The awards are valued at the market price on the date of the grant. The awards
vest over the contract life and based on achievement of targeted performance milestones.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On occasion, the Company grants common stock to compensate
vendors for services rendered.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;











</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000634">&lt;p id="xdx_84A_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zBWJzSM9f50h" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span id="xdx_868_zLqgFl5a4DPc"&gt;Segment Disclosure&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Operating segments are components of an enterprise
about which separate financial information is available and is evaluated quarterly, by management, namely the Chief Operating Decision
Maker (&#x201c;CODM&#x201d;) of an organization, in order to determine operating and resource allocation decisions. By the definition, the
Company has identified Brent Ness, Chief Executive Officer, as the CODM.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company operates and reports in &lt;span id="xdx_901_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20260101__20260331_zXtyrYFH78" title="::XDX::1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0635"&gt;one&lt;/span&gt;&lt;/span&gt; segment (&#x201c;Nociscan
segment&#x201d;) related to the delivery of Nociscan reports. The Company generates revenues, earnings, net income (loss), and cash flows
through the single segment by collecting fees from our clients for providing Nociscan reports.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company believes that this structure reflects
its current operational and financial management, and that it provides the best structure for the Company to focus on growth opportunities
while maintaining financial responsibility.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The results of the reportable segment is derived directly
from the Company&#x2019;s management reporting system. The results are based on the Company&#x2019;s method of internal reporting and are
not necessarily in conformity with accounting principles generally accepted in the United States. Management measures the performance
of the segment on several metrics, including contribution income (loss). Segment contribution income (loss) includes all product line
segment revenue less the related costs of sales, research and development and sales and marketing costs. Contribution income (loss) is
used, in part, to evaluate the performance of, and allocate resources to, the segment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Financial information and annual operating plans and
forecasts are prepared and reviewed by the CODM at a segment level. The CODM assesses performance for the Nociscan segment and decides
how to better allocate resources based on the segment strategy and net income (losses) that are reported on the Statements of Operations.
The Company's objective in making resource allocation decisions is to optimize the financial results. The accounting policies of our Nociscan
segment are the same as those described in the summary of significant accounting policies herein.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <ACON:EmergingGrowthCompanyStatusPolicyTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000637">&lt;p id="xdx_843_ecustom--EmergingGrowthCompanyStatusPolicyTextBlock_zCUGayfGEk5i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_z9O1euJkaMb5"&gt;Emerging Growth Company Status&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company is an emerging growth company, as defined
in the Jumpstart Our Business Startups Act of 2012 (the &#x201c;JOBS Act&#x201d;). Under the JOBS Act, emerging growth companies can delay
the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards
apply to private companies. The Company has elected to use this extended transition period to comply with certain new or revised accounting
standards that have different effective dates for public and private companies.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</ACON:EmergingGrowthCompanyStatusPolicyTextBlock>
    <us-gaap:FairValueMeasurementInputsDisclosureTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000639">&lt;p id="xdx_80C_eus-gaap--FairValueMeasurementInputsDisclosureTextBlock_zNL61XNlUuCk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 3: &lt;span id="xdx_82A_zFboe4eLYag9"&gt;FAIR VALUE MEASUREMENTS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company measures certain financial assets and
liabilities at fair value on a recurring basis in accordance with ASC 820, &lt;i&gt;Fair Value Measurement&lt;/i&gt;. ASC 820 establishes a three-level
hierarchy for fair value measurements based on the transparency of inputs used in valuation techniques. The hierarchy prioritizes observable
inputs and minimized the use of unobservable inputs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level 1: Quoted prices in active markets for
identical assets or liabilities&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level 2: Observable inputs other than quoted
prices included in Level 1&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;Level 3: Significant unobservable inputs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table presents the Company&#x2019;s
fair value hierarchy for assets and liabilities measured at fair value on a recurring basis:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zlzHcoyDf4Be" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Recurring basis to determine the fair value of the liability)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BC_zJpo6wTdRzf8" style="display: none"&gt;Schedule of recurring basis to determine the fair value of the liability&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value measured as of March 31,
    2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Fair value on&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Quoted prices in active markets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Significant other observable inputs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Significant unobservable inputs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&lt;span style="text-decoration: underline"&gt;Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Money market funds&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zddnENgujje5" style="width: 13%; text-align: right" title="Assets, fair value"&gt;18,750,408&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zVv7aCTTGPGe" style="width: 13%; text-align: right"&gt;18,750,408&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zhZxqs2OXbKg" style="width: 13%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zgQg40QtwYQb" style="width: 13%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; font-weight: bold"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zvWkILc5Vull" style="text-align: right" title="Liability fair value"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zKUm7xV1XEa7" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_z6CCjR8OV2Qa" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_znFI7DPW8JO2" style="text-align: right"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zc2BzLLZGnP7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;There were no transfers between Level 1, 2, and 3
during the three months ended March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table presents changes in Level 3 liabilities
measures at fair value for the three months ended March 31, 2026. Both observable and unobservable inputs were used to determine the
fair value positions that the Company has classified within the Level 3 category.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zzQiKmmCvfl5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Liabilities measures at fair value)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B2_znIZ7fQMH2cg" style="display: none"&gt;Schedule of liabilities measures at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zvSR9ATScQ42" style="border-bottom: Black 1pt solid; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;Warrant Liability&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_zbQkxPOSA7Mi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%"&gt;Balance - January 1, 2026&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;63&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_zRy9Hff4Wjd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Change in fair value&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(18&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_zeYMnh04cEG9" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance - March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;45&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_ztkwF6QwmSN5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The fair value of the warrants to purchase shares
of common stock was estimated using the following assumptions:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_zUXAvm3GjSOk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value of the warrants)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BF_zGniTdSuiZHd" style="display: none"&gt;Schedule of assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Issuance&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Warrant Liability&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2026 &lt;br/&gt;&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Warrant Liability (1)&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31, 2025 &lt;br/&gt;&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Warrant Liability (2)&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 49%"&gt;Strike Price&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SharePrice_iI_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zf9Jpurs9Zlf" style="width: 13%; text-align: right" title="Strike Price"&gt;10.02&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--SharePrice_iI_d0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zhjXRhYwecAl" style="width: 13%; text-align: right" title="Strike Price"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SharePrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z22rbq39Kuw2" style="width: 13%; text-align: right" title="Strike Price"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contractual term (years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zRa8O5qFREV2" title="Contractual term (years)"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Volatility (annual)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zuS1Sp9v1cu3" title="Volatility (annual)"&gt;80.0&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp0_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_z6dzV7T4CUEi" title="Volatility (annual)"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z5rkdnDc7pM6" title="Volatility (annual)"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk-free rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zoWm6koWjIv" title="Risk-free rate"&gt;3.5&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zQnyLtEDrjHj" title="Risk-free rate"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z8fv2dfe8Ur8" title="Risk-free rate"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Floor Financing price&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--FloorFinancingPrice_iI_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zwA0jxRXFiei" style="text-align: right" title="Floor Financing price"&gt;8.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_ecustom--FloorFinancingPrice_iI_d0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zHM6aUxNVFxa" style="text-align: right" title="Floor Financing price"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--FloorFinancingPrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_zJkToVGUmLBk" style="text-align: right" title="Floor Financing price"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap; width: 3%"&gt;&lt;span id="xdx_F00_zRlAMz6zvWHe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 97%"&gt;&lt;span id="xdx_F14_zxXXJ6f6V5v7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The warrant liability as of March
    31, 2026 was measured at fair value based on the Company&#x2019;s closing market price of $3.27 per share as of that date, applied
    to the number of warrant shares outstanding.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span id="xdx_F0B_zTedfJw5RoKe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_F14_zfwWYhrUfoUh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The warrant liability as of December 31, 2025
was measured at fair value based on the Company&#x2019;s closing market price of $4.60 per share as of that date, applied to the number
of warrant shares outstanding.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A5_zmHPl5cSGOV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;













</us-gaap:FairValueMeasurementInputsDisclosureTextBlock>
    <us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000645">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zlzHcoyDf4Be" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Recurring basis to determine the fair value of the liability)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BC_zJpo6wTdRzf8" style="display: none"&gt;Schedule of recurring basis to determine the fair value of the liability&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value measured as of March 31,
    2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Fair value on&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Quoted prices in active markets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Significant other observable inputs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Significant unobservable inputs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&lt;span style="text-decoration: underline"&gt;Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Money market funds&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zddnENgujje5" style="width: 13%; text-align: right" title="Assets, fair value"&gt;18,750,408&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zVv7aCTTGPGe" style="width: 13%; text-align: right"&gt;18,750,408&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zhZxqs2OXbKg" style="width: 13%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zgQg40QtwYQb" style="width: 13%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; font-weight: bold"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Warrant liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zvWkILc5Vull" style="text-align: right" title="Liability fair value"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zKUm7xV1XEa7" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_z6CCjR8OV2Qa" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_znFI7DPW8JO2" style="text-align: right"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2026-03-31_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000647"
      unitRef="USD">18750408</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2026-03-31_us-gaap_FairValueInputsLevel1Member_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000648"
      unitRef="USD">18750408</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2026-03-31_us-gaap_FairValueInputsLevel2Member_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000649"
      unitRef="USD">0</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2026-03-31_us-gaap_FairValueInputsLevel3Member_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000650"
      unitRef="USD">0</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2026-03-31_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000652"
      unitRef="USD">45</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2026-03-31_us-gaap_FairValueInputsLevel1Member_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000653"
      unitRef="USD">0</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2026-03-31_us-gaap_FairValueInputsLevel2Member_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000654"
      unitRef="USD">0</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2026-03-31_us-gaap_FairValueInputsLevel3Member_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000655"
      unitRef="USD">45</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000657">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zzQiKmmCvfl5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Liabilities measures at fair value)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B2_znIZ7fQMH2cg" style="display: none"&gt;Schedule of liabilities measures at fair value&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zvSR9ATScQ42" style="border-bottom: Black 1pt solid; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;Warrant Liability&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_zbQkxPOSA7Mi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%"&gt;Balance - January 1, 2026&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;63&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_zRy9Hff4Wjd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Change in fair value&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(18&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_zeYMnh04cEG9" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance - March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;45&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <us-gaap:LiabilitiesFairValueDisclosure
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      decimals="0"
      id="Fact000659"
      unitRef="USD">63</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:FairValueOptionChangesInFairValueGainLoss1
      contextRef="From2026-01-012026-03-31_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000661"
      unitRef="USD">-18</us-gaap:FairValueOptionChangesInFairValueGainLoss1>
    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2026-03-31_custom_WarrantLiabilityMember"
      decimals="0"
      id="Fact000663"
      unitRef="USD">45</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:ScheduleOfAssumptionsUsedTableTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000665">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_zUXAvm3GjSOk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value of the warrants)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BF_zGniTdSuiZHd" style="display: none"&gt;Schedule of assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Issuance&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Warrant Liability&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2026 &lt;br/&gt;&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Warrant Liability (1)&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;December 31, 2025 &lt;br/&gt;&lt;/p&gt;
                                                                               &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Warrant Liability (2)&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 49%"&gt;Strike Price&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SharePrice_iI_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zf9Jpurs9Zlf" style="width: 13%; text-align: right" title="Strike Price"&gt;10.02&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--SharePrice_iI_d0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zhjXRhYwecAl" style="width: 13%; text-align: right" title="Strike Price"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SharePrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z22rbq39Kuw2" style="width: 13%; text-align: right" title="Strike Price"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Contractual term (years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zRa8O5qFREV2" title="Contractual term (years)"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Volatility (annual)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zuS1Sp9v1cu3" title="Volatility (annual)"&gt;80.0&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp0_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_z6dzV7T4CUEi" title="Volatility (annual)"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z5rkdnDc7pM6" title="Volatility (annual)"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk-free rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zoWm6koWjIv" title="Risk-free rate"&gt;3.5&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20260101__20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zQnyLtEDrjHj" title="Risk-free rate"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z8fv2dfe8Ur8" title="Risk-free rate"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Floor Financing price&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--FloorFinancingPrice_iI_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zwA0jxRXFiei" style="text-align: right" title="Floor Financing price"&gt;8.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_ecustom--FloorFinancingPrice_iI_d0_c20260331__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zHM6aUxNVFxa" style="text-align: right" title="Floor Financing price"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--FloorFinancingPrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_zJkToVGUmLBk" style="text-align: right" title="Floor Financing price"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap; width: 3%"&gt;&lt;span id="xdx_F00_zRlAMz6zvWHe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 97%"&gt;&lt;span id="xdx_F14_zxXXJ6f6V5v7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The warrant liability as of March
    31, 2026 was measured at fair value based on the Company&#x2019;s closing market price of $3.27 per share as of that date, applied
    to the number of warrant shares outstanding.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span id="xdx_F0B_zTedfJw5RoKe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_F14_zfwWYhrUfoUh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The warrant liability as of December 31, 2025
was measured at fair value based on the Company&#x2019;s closing market price of $4.60 per share as of that date, applied to the number
of warrant shares outstanding.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


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    <ACON:FloorFinancingPrice
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      unitRef="USDPShares">0</ACON:FloorFinancingPrice>
    <us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000700">&lt;p id="xdx_803_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zzhkRfbwBMlh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE&lt;/b&gt;&#160; &lt;b&gt;4. &lt;span id="xdx_823_zwdxsPcM9Skl"&gt;RECENT ACCOUNTING PRONOUNCEMENTS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounting Pronouncements Recently Adopted&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In December 2023, the Financial
Accounting Standards Board (&#x201c;FASB&#x201d;) issued Accounting Standards Update (&#x201c;ASU&#x201d;) 2023-09, &lt;i&gt;Income Taxes (Topic
740): Improvements to Income Tax Disclosures&lt;/i&gt;, which enhances income tax disclosure requirements, including disaggregation of income
taxes paid by jurisdiction. The Company adopted ASU 2023-09 effective January 1, 2025 on a retrospective basis. The adoption did not have
a material impact on the Company&#x2019;s condensed financial statements, as the guidance relates to disclosures only.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In January 2026, the Company
adopted ASU 2024-04, &lt;i&gt;Debt&#x2014;Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments&lt;/i&gt;,
and ASU 2025-05, &lt;i&gt;Financial Instruments&#x2014;Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract
Assets&lt;/i&gt;. The adoption of these standards did not have a material impact on the Company&#x2019;s condensed financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounting Pronouncements
Not Yet Effective&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In November 2024, the FASB issued
ASU 2024-03, &lt;i&gt;Income Statement&#x2014;Reporting Comprehensive Income&#x2014;Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation
of Income Statement Expenses&lt;/i&gt;, which expands disclosure requirements for certain expenses. In January 2025, the FASB issued ASU 2025-01
to clarify the effective date of ASU 2024-03. The guidance is effective for annual reporting periods beginning after December 15, 2026,
and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently
evaluating the impact of this standard on its condensed financial statement disclosures.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In 2025, the FASB issued ASU
2025-12, &lt;i&gt;Codification Improvements&lt;/i&gt;, which provides technical corrections and clarifications. The guidance is effective for fiscal
years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. The Company
does not expect the adoption of this guidance to have a material impact on its condensed financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In 2025, the FASB issued ASU
2025-11, &lt;i&gt;Interim Reporting (Topic 270): Improvements to Interim Disclosure Requirements&lt;/i&gt;, which clarifies certain interim reporting
requirements. The guidance is effective for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted.
The Company is evaluating the impact of this standard on its interim financial statement disclosures.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;No other recently issued accounting
pronouncements are expected to have a material impact on the Company&#x2019;s condensed financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock>
    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000702">&lt;p id="xdx_80D_eus-gaap--RevenueFromContractWithCustomerTextBlock_zPn92CLxOwf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE&lt;/b&gt;&#160; &lt;b&gt;5. &lt;span id="xdx_829_zq0Hmio3eQj7"&gt;REVENUE&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Contract Balances&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The timing of revenue recognition, billings, and cash
collections may result in trade, unbilled receivables, and deferred revenues on the balance sheets. At times, revenue recognition may
occur before the billing, resulting in an unbilled receivable, which would represent a contract asset. The contract asset would be a component
of accounts receivable and other assets for the current and non-current portions, respectively. In the event the Company receives advances
or deposits from customers before revenue is recognized, this would result in a contract liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;













</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <us-gaap:SupplementalBalanceSheetDisclosuresTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000709">&lt;p id="xdx_80A_eus-gaap--SupplementalBalanceSheetDisclosuresTextBlock_zW4DS1vXWQe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 6. &lt;span id="xdx_820_z1YfaXW3le8f"&gt;SUPPLEMENTAL FINANCIAL INFORMATION&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Balance Sheets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounts receivable, net&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zn98gUp4IC8c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts receivable)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BC_z0lFUEV35xh9" style="display: none"&gt;Schedule of accounts receivable&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AccountsReceivableGross_iI_c20260331_fKDEp_zaQBHFIkkLP1" style="width: 13%; text-align: right" title="Accounts receivable gross"&gt;52,497&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccountsReceivableGross_iI_c20251231_fKDEp_zCa5gCY9B3X8" style="width: 13%; text-align: right" title="Accounts receivable gross"&gt;35,921&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20260331_ze3rXVvMIzjj" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"&gt;(11,914&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di0_c20251231_zhpgfvUQlkqj" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"&gt;(6,241&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccountsReceivableNetCurrent_iI_c20260331_zBLkIyLtpLX8" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net"&gt;40,583&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccountsReceivableNetCurrent_iI_c20251231_zI7c0qMiowj9" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net"&gt;29,680&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zCQOLw1v7YC9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Prepaids expenses:&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zMvbB9VQWDLg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids expenses)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BB_zhVZjuSaFYi3" style="display: none"&gt;Schedule of prepaid expenses&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Prepaid D&amp;amp;O Insurance&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_zgevavL9UGC9" style="width: 13%; text-align: right" title="Prepaids and other current assets"&gt;22,083&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_zIlYztkfOeXg" style="width: 13%; text-align: right" title="Prepaids and other current assets"&gt;121,458&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Health Insurance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zIYoQ1Go2HI9" style="text-align: right" title="Prepaids and other current assets"&gt;27,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zbDMVDEvweM6" style="text-align: right" title="Prepaids and other current assets"&gt;23,682&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Other Insurance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_zJZ0IfESf609" style="text-align: right" title="Prepaids and other current assets"&gt;9,856&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_zPE1rjfIZzBc" style="text-align: right" title="Prepaids and other current assets"&gt;16,947&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Clinical&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_z3nGknxSloW1" style="text-align: right" title="Prepaids and other current assets"&gt;34,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_zUR4CXc94fI6" style="text-align: right" title="Prepaids and other current assets"&gt;27,328&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Subscription Annual Fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_zvH5OUqWjMg7" style="text-align: right" title="Prepaids and other current assets"&gt;53,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_z8sik9GMCJw4" style="text-align: right" title="Prepaids and other current assets"&gt;24,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid NASDAQ Annual Fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidNASDAQAnnualFeesMember_zEXbaxA0laka" style="text-align: right" title="Prepaids and other current assets"&gt;42,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidNASDAQAnnualFeesMember_zzr1qDXgNFOd" style="text-align: right" title="Prepaids and other current assets"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Royalties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidRoyaltiesMember_zySkSYVnBKCc" style="text-align: right" title="Prepaids and other current assets"&gt;41,667&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidRoyaltiesMember_zzpWgkjkdyr" style="text-align: right" title="Prepaids and other current assets"&gt;54,167&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Consulting&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidConsultingMember_z66ob7x9UQdd" style="text-align: right" title="Prepaids and other current assets"&gt;36,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidConsultingMember_zr3xtInuRs8a" style="text-align: right" title="Prepaids and other current assets"&gt;6,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Prepaid - other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherMember_zMmLuCaWxQ7i" style="border-bottom: Black 1pt solid; text-align: right" title="Prepaids and other current assets"&gt;27,954&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherMember_zfW3Iam9ehlj" style="border-bottom: Black 1pt solid; text-align: right" title="Prepaids and other current assets"&gt;41,321&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_pp0p0_c20260331_zz8erQf8RnI8" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets"&gt;295,992&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_pp0p0_c20251231_zOsuZcDzL12f" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets"&gt;316,235&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_ztT8x2uOqiSa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accounts payable:&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zM1oGMSWgXO4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts payable)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B7_zV07GMPlOaV6" style="display: none"&gt;Schedule of Accounts payable&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zvCinjRhENSl" style="width: 13%; text-align: right" title="Accounts payable"&gt;573,373&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zuGgjAkQHsha" style="width: 13%; text-align: right" title="Accounts payable"&gt;324,470&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Credit cards payable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zragAoOYV9Hl" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable"&gt;13,918&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zRxjWNR4XJOl" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable"&gt;8,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20260331_zDIleiv8TGcc" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current"&gt;587,291&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccountsPayableCurrent_pp0p0_c20251231_zugIW4V2VqTk" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current"&gt;332,962&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zACEI2se5ET" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Accrued and other liabilities:&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z1S6ouxnWWsd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accrued and other liabilities)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BB_zeJPSbopPBL9" style="display: none"&gt;Schedule of accrued and other liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Accrued bonus&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zPmDosCH0Ws5" style="width: 13%; text-align: right" title="Accrued and other liabilities"&gt;211,896&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zyF0Rww7LAyh" style="width: 13%; text-align: right" title="Accrued and other liabilities"&gt;393,361&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accrued audit and legal expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_z54pNxplZMh7" style="text-align: right" title="Accrued and other liabilities"&gt;10,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_z40eFVRXjYG9" style="text-align: right" title="Accrued and other liabilities"&gt;10,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Accrued board compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_zPagH1hKgGt5" style="text-align: right" title="Accrued and other liabilities"&gt;66,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_zwzrEgM1ZDmi" style="text-align: right" title="Accrued and other liabilities"&gt;66,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other accrued expenses and liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zvxRlGW6Loca" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities"&gt;110,726&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zfQqMBFCBdFb" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities"&gt;34,651&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331_zwx9tkqGol3l" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities"&gt;398,872&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_pp0p0_c20251231_zd0bPc00dtZ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities"&gt;504,262&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zzDgp5iS5mdh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











</us-gaap:SupplementalBalanceSheetDisclosuresTextBlock>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000711">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zn98gUp4IC8c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts receivable)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BC_z0lFUEV35xh9" style="display: none"&gt;Schedule of accounts receivable&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AccountsReceivableGross_iI_c20260331_fKDEp_zaQBHFIkkLP1" style="width: 13%; text-align: right" title="Accounts receivable gross"&gt;52,497&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccountsReceivableGross_iI_c20251231_fKDEp_zCa5gCY9B3X8" style="width: 13%; text-align: right" title="Accounts receivable gross"&gt;35,921&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less: Allowance for doubtful accounts&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20260331_ze3rXVvMIzjj" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"&gt;(11,914&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di0_c20251231_zhpgfvUQlkqj" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"&gt;(6,241&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccountsReceivableNetCurrent_iI_c20260331_zBLkIyLtpLX8" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net"&gt;40,583&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccountsReceivableNetCurrent_iI_c20251231_zI7c0qMiowj9" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net"&gt;29,680&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <us-gaap:AccountsReceivableGross
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000713"
      unitRef="USD">52497</us-gaap:AccountsReceivableGross>
    <us-gaap:AccountsReceivableGross
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000715"
      unitRef="USD">35921</us-gaap:AccountsReceivableGross>
    <us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000717"
      unitRef="USD">11914</us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
    <us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000719"
      unitRef="USD">6241</us-gaap:AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables>
    <us-gaap:AccountsReceivableNetCurrent
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000721"
      unitRef="USD">40583</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000723"
      unitRef="USD">29680</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000725">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zMvbB9VQWDLg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids expenses)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BB_zhVZjuSaFYi3" style="display: none"&gt;Schedule of prepaid expenses&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Prepaid D&amp;amp;O Insurance&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_zgevavL9UGC9" style="width: 13%; text-align: right" title="Prepaids and other current assets"&gt;22,083&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_zIlYztkfOeXg" style="width: 13%; text-align: right" title="Prepaids and other current assets"&gt;121,458&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Health Insurance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zIYoQ1Go2HI9" style="text-align: right" title="Prepaids and other current assets"&gt;27,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zbDMVDEvweM6" style="text-align: right" title="Prepaids and other current assets"&gt;23,682&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Other Insurance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_zJZ0IfESf609" style="text-align: right" title="Prepaids and other current assets"&gt;9,856&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_zPE1rjfIZzBc" style="text-align: right" title="Prepaids and other current assets"&gt;16,947&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Clinical&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_z3nGknxSloW1" style="text-align: right" title="Prepaids and other current assets"&gt;34,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_zUR4CXc94fI6" style="text-align: right" title="Prepaids and other current assets"&gt;27,328&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Subscription Annual Fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_zvH5OUqWjMg7" style="text-align: right" title="Prepaids and other current assets"&gt;53,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_z8sik9GMCJw4" style="text-align: right" title="Prepaids and other current assets"&gt;24,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid NASDAQ Annual Fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidNASDAQAnnualFeesMember_zEXbaxA0laka" style="text-align: right" title="Prepaids and other current assets"&gt;42,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidNASDAQAnnualFeesMember_zzr1qDXgNFOd" style="text-align: right" title="Prepaids and other current assets"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid Royalties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidRoyaltiesMember_zySkSYVnBKCc" style="text-align: right" title="Prepaids and other current assets"&gt;41,667&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
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    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_pp0p0_c20260331_zz8erQf8RnI8" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets"&gt;295,992&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_pp0p0_c20251231_zOsuZcDzL12f" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets"&gt;316,235&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B7_zV07GMPlOaV6" style="display: none"&gt;Schedule of Accounts payable&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zvCinjRhENSl" style="width: 13%; text-align: right" title="Accounts payable"&gt;573,373&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zuGgjAkQHsha" style="width: 13%; text-align: right" title="Accounts payable"&gt;324,470&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Credit cards payable&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zragAoOYV9Hl" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable"&gt;13,918&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zRxjWNR4XJOl" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable"&gt;8,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
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    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20260331_zDIleiv8TGcc" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current"&gt;587,291&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AccountsPayableCurrent_pp0p0_c20251231_zugIW4V2VqTk" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current"&gt;332,962&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Accrued bonus&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zPmDosCH0Ws5" style="width: 13%; text-align: right" title="Accrued and other liabilities"&gt;211,896&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zyF0Rww7LAyh" style="width: 13%; text-align: right" title="Accrued and other liabilities"&gt;393,361&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_z54pNxplZMh7" style="text-align: right" title="Accrued and other liabilities"&gt;10,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_z40eFVRXjYG9" style="text-align: right" title="Accrued and other liabilities"&gt;10,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Accrued board compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_zPagH1hKgGt5" style="text-align: right" title="Accrued and other liabilities"&gt;66,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_zwzrEgM1ZDmi" style="text-align: right" title="Accrued and other liabilities"&gt;66,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other accrued expenses and liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20260331__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zvxRlGW6Loca" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities"&gt;110,726&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zfQqMBFCBdFb" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities"&gt;34,651&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20260331_zwx9tkqGol3l" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities"&gt;398,872&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_pp0p0_c20251231_zd0bPc00dtZ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities"&gt;504,262&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000807">&lt;p id="xdx_802_eus-gaap--LesseeOperatingLeasesTextBlock_zLcfaSt52mgh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 7. &lt;span id="xdx_820_z0U84AJnYcfh"&gt;LEASES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company did not enter into any lease arrangements
during the three months ended March 31, 2026 and 2025 and had no lease liabilities as of March 31, 2026 and December 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000809">&lt;p id="xdx_80B_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zWEXhdHmGydc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 8. &lt;span id="xdx_82D_z3umaSD3vCR5"&gt;PROPERTY, PLANT, AND EQUIPMENT&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s property and equipment are as
follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zffYewzX6GVh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Property and equipment)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B6_zgPyr5TZZkvg" style="display: none"&gt;Schedule of&#160;property and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Computer and office equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331_zIdTcV3jKPkc" style="width: 13%; text-align: right" title="Property, plant and equipment, gross"&gt;25,930&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_zxSFlzUy2Uog" style="width: 13%; text-align: right" title="Property, plant and equipment, gross"&gt;25,930&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less: Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20260331_z7sV5NuoCJpl" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(3,058&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zJqQt5UtYibe" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(1,761&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zEzCjtbo53zl" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net"&gt;22,872&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z4p4RJGtIF9" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net"&gt;24,169&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_z6Hgq2etUo2g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Depreciation expense related to property and equipment
were $1,297 and $405 for the three months ended March 31, 2026 and 2025, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Future depreciation and amortization of property,
equipment, and software is as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock_zEQoM0pNPSo2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Future depreciation)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B9_zFZSSvrupzWk" style="display: none"&gt;Schedule of future depreciation of property
and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20260331_zzgn4LD63jgl" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_ecustom--FutureDepreciationOfPropertyAndEquipmentInRemainder_iI_pp0p0_zVykiAHcPPH2" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%"&gt;2026 (remainder of 2026)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;3,890&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths_iI_pp0p0_zPi0FC4Zw2lc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearTwo_iI_pp0p0_zDePovlkiM07" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearThree_iI_pp0p0_z0skmCR8HXO6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2029&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,101&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearFour_iI_pp0p0_zX58LOjdvoI" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;2030&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;3,509&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;22,872&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zU8IyfqCLg5d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000811">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--PropertyPlantAndEquipmentTextBlock_zffYewzX6GVh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Property and equipment)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B6_zgPyr5TZZkvg" style="display: none"&gt;Schedule of&#160;property and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Computer and office equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331_zIdTcV3jKPkc" style="width: 13%; text-align: right" title="Property, plant and equipment, gross"&gt;25,930&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_zxSFlzUy2Uog" style="width: 13%; text-align: right" title="Property, plant and equipment, gross"&gt;25,930&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less: Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20260331_z7sV5NuoCJpl" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(3,058&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zJqQt5UtYibe" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(1,761&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zEzCjtbo53zl" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net"&gt;22,872&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z4p4RJGtIF9" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net"&gt;24,169&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000813"
      unitRef="USD">25930</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000815"
      unitRef="USD">25930</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000817"
      unitRef="USD">3058</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000819"
      unitRef="USD">1761</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000821"
      unitRef="USD">22872</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000823"
      unitRef="USD">24169</us-gaap:PropertyPlantAndEquipmentNet>
    <ACON:ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000825">&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock_zEQoM0pNPSo2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Future depreciation)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B9_zFZSSvrupzWk" style="display: none"&gt;Schedule of future depreciation of property
and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20260331_zzgn4LD63jgl" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_ecustom--FutureDepreciationOfPropertyAndEquipmentInRemainder_iI_pp0p0_zVykiAHcPPH2" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%"&gt;2026 (remainder of 2026)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;3,890&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths_iI_pp0p0_zPi0FC4Zw2lc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearTwo_iI_pp0p0_zDePovlkiM07" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearThree_iI_pp0p0_z0skmCR8HXO6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2029&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,101&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearFour_iI_pp0p0_zX58LOjdvoI" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;2030&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;3,509&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;22,872&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</ACON:ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock>
    <ACON:FutureDepreciationOfPropertyAndEquipmentInRemainder
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000827"
      unitRef="USD">3890</ACON:FutureDepreciationOfPropertyAndEquipmentInRemainder>
    <ACON:FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000829"
      unitRef="USD">5186</ACON:FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths>
    <ACON:FutureDepreciationOfPropertyAndEquipmentInYearTwo
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000831"
      unitRef="USD">5186</ACON:FutureDepreciationOfPropertyAndEquipmentInYearTwo>
    <ACON:FutureDepreciationOfPropertyAndEquipmentInYearThree
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000833"
      unitRef="USD">5101</ACON:FutureDepreciationOfPropertyAndEquipmentInYearThree>
    <ACON:FutureDepreciationOfPropertyAndEquipmentInYearFour
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000835"
      unitRef="USD">3509</ACON:FutureDepreciationOfPropertyAndEquipmentInYearFour>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000837"
      unitRef="USD">22872</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000839">&lt;p id="xdx_804_eus-gaap--IntangibleAssetsDisclosureTextBlock_zbKmRzpZbe5c" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 9. &lt;span id="xdx_827_ztM1Pw1JVwna"&gt;INTANGIBLE ASSETS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s intangible assets are as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zKhjWMjBBQd9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Intangible assets)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BC_z9ofXCNXjOAk" style="display: none"&gt;Schedule of intangible assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Patents and licenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_ztfWh3rwdeij" style="width: 13%; text-align: right" title="Intangible assets gross"&gt;2,815,792&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_zaspc0ZKqYL5" style="width: 13%; text-align: right" title="Intangible assets gross"&gt;2,766,447&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_zNsMfAfghZpk" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross"&gt;5,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_z9fKTjdkCF6c" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross"&gt;5,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20260331_zgeoR4yX3V2g" style="text-align: right" title="Intangible assets gross"&gt;2,820,809&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231_zjd1wm9erP3b" style="text-align: right" title="Intangible assets gross"&gt;2,771,464&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less:&#160;&#160;accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20260331_zwZcgvVJehLc" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization"&gt;(1,579,545&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20251231_z2nWcuIp9Mh2" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization"&gt;(1,519,933&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Intangible assets, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20260331_zDVMj0Ji6Vpg" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net"&gt;1,241,264&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20251231_zLqJTK6c2Aqb" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net"&gt;1,251,531&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zlEwg1p0azAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Patents and licenses costs are accounted for as intangible
assets and amortized over the life of the patent or license agreement and charged to research and development.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Amortization expense related to purchased intangible
assets was $&lt;span id="xdx_906_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20260101__20260331_zDInSRzQui61" title="Amortization of intangible assets"&gt;59,612&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20250101__20250331_zqXOhWndDAxa" title="Amortization of intangible assets"&gt;54,762&lt;/span&gt; for the three months ended March 31, 2026 and 2025, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;UC royalties are paid annually, amortized over twelve
months, and charged to cost of revenue.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Patents and trademarks are reviewed for impairment
at least annually, or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable. No
impairment was recognized for the three months ended March 31, 2026 and 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Future amortization of intangible assets is as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zrJwH5NPuYzb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Future amortization)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B1_zZkFkg183IVj" style="display: none"&gt;Schedule of future amortization of intangible assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20260331_zVwkpVYenoqe" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zy9M6KzmIAVe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%"&gt;2026 (remainder of 2026)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;180,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_zi02yIPbwgf1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_zycaV3jcdaDb" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_zN18ClhMYu9e" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2029&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_zvhKn7bHZJCj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;2030&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_zVj4pggahIw4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;100,191&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zbEBiYaQXfuh" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,241,264&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zoQS98aZYa35" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IntangibleAssetsDisclosureTextBlock>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000841">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zKhjWMjBBQd9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Intangible assets)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BC_z9ofXCNXjOAk" style="display: none"&gt;Schedule of intangible assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left"&gt;Patents and licenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_ztfWh3rwdeij" style="width: 13%; text-align: right" title="Intangible assets gross"&gt;2,815,792&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_zaspc0ZKqYL5" style="width: 13%; text-align: right" title="Intangible assets gross"&gt;2,766,447&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_zNsMfAfghZpk" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross"&gt;5,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_z9fKTjdkCF6c" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross"&gt;5,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20260331_zgeoR4yX3V2g" style="text-align: right" title="Intangible assets gross"&gt;2,820,809&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231_zjd1wm9erP3b" style="text-align: right" title="Intangible assets gross"&gt;2,771,464&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less:&#160;&#160;accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20260331_zwZcgvVJehLc" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization"&gt;(1,579,545&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20251231_z2nWcuIp9Mh2" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization"&gt;(1,519,933&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Intangible assets, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20260331_zDVMj0Ji6Vpg" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net"&gt;1,241,264&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20251231_zLqJTK6c2Aqb" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net"&gt;1,251,531&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2026-03-31_custom_PatentsAndLicensesMember"
      decimals="0"
      id="Fact000843"
      unitRef="USD">2815792</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2025-12-31_custom_PatentsAndLicensesMember"
      decimals="0"
      id="Fact000845"
      unitRef="USD">2766447</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2026-03-31_us-gaap_OtherIntangibleAssetsMember"
      decimals="0"
      id="Fact000847"
      unitRef="USD">5017</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2025-12-31_us-gaap_OtherIntangibleAssetsMember"
      decimals="0"
      id="Fact000849"
      unitRef="USD">5017</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000851"
      unitRef="USD">2820809</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000853"
      unitRef="USD">2771464</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000855"
      unitRef="USD">-1579545</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000857"
      unitRef="USD">-1519933</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000859"
      unitRef="USD">1241264</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2025-12-31"
      decimals="0"
      id="Fact000861"
      unitRef="USD">1251531</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2026-01-01to2026-03-31"
      decimals="0"
      id="Fact000863"
      unitRef="USD">59612</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2025-01-012025-03-31"
      decimals="0"
      id="Fact000865"
      unitRef="USD">54762</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000871">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zrJwH5NPuYzb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Future amortization)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B1_zZkFkg183IVj" style="display: none"&gt;Schedule of future amortization of intangible assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20260331_zVwkpVYenoqe" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zy9M6KzmIAVe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%"&gt;2026 (remainder of 2026)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;180,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_zi02yIPbwgf1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_zycaV3jcdaDb" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;2028&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_zN18ClhMYu9e" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2029&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_zvhKn7bHZJCj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;2030&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;240,226&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_zVj4pggahIw4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;100,191&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zbEBiYaQXfuh" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,241,264&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
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      id="Fact000873"
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      id="Fact000875"
      unitRef="USD">240226</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
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      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000877"
      unitRef="USD">240226</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
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      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000879"
      unitRef="USD">240226</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
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      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000881"
      unitRef="USD">240226</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
    <ACON:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000883"
      unitRef="USD">100191</ACON:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact000885"
      unitRef="USD">1241264</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000887">&lt;p id="xdx_808_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zWjLh9pfU7cd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 10. &lt;span id="xdx_82F_zn0PksObUmD3"&gt;COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Royalty Agreement&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has an exclusive license agreement with
the Regents of the University of California to make, use, sell and otherwise distribute products under certain of the Regents of the University
of California&#x2019;s patents anywhere in the world. The Company is obligated to pay a minimum annual royalty of $&lt;span id="xdx_90E_ecustom--MinimumAnnualRoyaltyPayment_iI_pp0p0_c20260331__srt--CounterpartyNameAxis__custom--RegentsOfTheUniversityOfCaliforniaMember_zng4cymu0u45" title="Minimum annual royalty payment"&gt;50,000&lt;/span&gt;, and an earned
royalty of 4% (subject to reduction to a minimum of 2% of net sales, in the event the Company pays a royalty on revenues to a third party)
of net sales. The minimum annual royalty will be applied against the earned royalty due for the calendar year in which the minimum payment
was made. The license agreements expire upon expiration of the patents and may be terminated earlier if the Company elects. The licensed
patents that are currently issued expire between 2026 and 2037, without considering any possible patent term adjustment or extensions
and assuming payment of all appropriate maintenance, renewal, annuity, or other governmental fees. The Company recorded royalty costs
of $&lt;span id="xdx_90C_eus-gaap--RoyaltyExpense_pp0p0_c20260101__20260331__srt--CounterpartyNameAxis__custom--RegentsOfTheUniversityOfCaliforniaMember_zHEK6oT3xhXa" title="Royalty expense"&gt;&lt;span id="xdx_90E_eus-gaap--RoyaltyExpense_pp0p0_c20250101__20250331__srt--CounterpartyNameAxis__custom--RegentsOfTheUniversityOfCaliforniaMember_z97Wgvrar2z5" title="Royalty expense"&gt;12,500&lt;/span&gt;&lt;/span&gt; for the three months ended March 31, 2026, and 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Litigation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;From time to time, we are involved in various disputes,
claims, suits, investigations, and legal proceedings arising in the ordinary course of business. We believe that the resolution of current
pending legal matters will not have a material adverse effect on our business, financial condition, results of operations or cash flows.
Nonetheless, we cannot predict the outcome of these proceedings, as legal matters are subject to inherent uncertainties, and there exists
the possibility that the ultimate resolution of these matters could have a material adverse effect on our business, financial condition,
results of operations or cash flows. If any legal proceeding occurs, the Company would record a provision for a loss when it believes
that it is both probable that a loss has been incurred, and the amount can be reasonably estimated.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In March 2025 we paid $&lt;span id="xdx_903_eus-gaap--LitigationSettlementExpense_pp0p0_c20250101__20250331_zqplBMSyEmpi" title="Litigation settlement"&gt;687,500&lt;/span&gt; to settle a dispute
under the &#x201c;fee tail&#x201d; provision of an investment banking agreement that the Company had previously entered into. There were
no other penalties or settlements paid in the three months ended March 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <ACON:MinimumAnnualRoyaltyPayment
      contextRef="AsOf2026-03-31_custom_RegentsOfTheUniversityOfCaliforniaMember"
      decimals="0"
      id="Fact000889"
      unitRef="USD">50000</ACON:MinimumAnnualRoyaltyPayment>
    <us-gaap:RoyaltyExpense
      contextRef="From2026-01-012026-03-31_custom_RegentsOfTheUniversityOfCaliforniaMember"
      decimals="0"
      id="Fact000891"
      unitRef="USD">12500</us-gaap:RoyaltyExpense>
    <us-gaap:RoyaltyExpense
      contextRef="From2025-01-012025-03-31_custom_RegentsOfTheUniversityOfCaliforniaMember"
      decimals="0"
      id="Fact000893"
      unitRef="USD">12500</us-gaap:RoyaltyExpense>
    <us-gaap:LitigationSettlementExpense
      contextRef="From2025-01-012025-03-31"
      decimals="0"
      id="Fact000895"
      unitRef="USD">687500</us-gaap:LitigationSettlementExpense>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000901">&lt;p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z83sVY9eADnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 11. &lt;span id="xdx_828_z7ReYY8B7bcg"&gt;STOCKHOLDERS&#x2019; EQUITY&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company is authorized to issue 220,000,000 shares
of capital stock, consisting of &lt;span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20260331_zpiqIEC4f5Ja" title="Common stock, shares authorized"&gt;200,000,000&lt;/span&gt; shares of common stock and &lt;span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_z3mmTIh8Waxf" title="Preferred stock, shares authorized"&gt;20,000,000&lt;/span&gt; shares of preferred stock, each with a par value of
$0&lt;span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260331_zNro40uUR0Me" title="Common stock, par value"&gt;&lt;span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredStockMember_zQapSMOdjkpg" title="Preferred stock, par value"&gt;.00001&lt;/span&gt;&lt;/span&gt; per share. The rights and preferences of these securities are described in the Company&#x2019;s Amended and Restated Certificate
of Incorporation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;2024 Public Offering&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On February 27, 2024, the Company completed a public
offering for gross proceeds of approximately $&lt;span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20240226__20240227__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOffering2024Member_zdPWHovwHZad" title="Proceeds from sale of equity"&gt;3&lt;/span&gt;.0 million, before offering expenses. &lt;span id="xdx_905_ecustom--UnitDescription_c20240226__20240227__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOffering2024Member_zXeJpCPQsAkb" title="Unit description"&gt;Each unit consisted of (i) one share of common stock
or one pre-funded warrant in lieu thereof, and (ii) two common warrants, each exercisable for one share of common stock.&lt;/span&gt; The common warrants
are exercisable at $5,246.10 per share and expire five years from issuance. Pre-funded warrants are exercisable at a nominal price and
do not expire until exercised.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, substantially all pre-funded
warrants had been exercised, and an immaterial number remain outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;All share and per share amounts have been retroactively
adjusted to reflect the 2025 Stock Splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Subscription Agreements&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In August 2024, the Company entered into subscription
agreements with institutional and accredited investors pursuant to which it issued an aggregate of &lt;span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240801__20240831__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zsI90zN4apZh" title="Stock issued new, shares"&gt;202&lt;/span&gt; shares of common stock at a price
of $&lt;span id="xdx_90F_eus-gaap--SharePrice_iI_c20240831__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_ztfyoIhya6pd" title="Share price"&gt;2,623.05&lt;/span&gt; per share, for total gross proceeds of approximately $&lt;span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240801__20240831__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zNGyMJB2dZWg" title="Gross proceeds from equity"&gt;522,000&lt;/span&gt;. No placement agent fees or commissions were incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In connection with a portion of these agreements,
the Company issued warrants to purchase up to &lt;span id="xdx_903_ecustom--WarrantsIssuedShares_c20240826__20240827__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantPurchaseAgreementMember_z0dEdQTlisN4" title="Warrants issued shares"&gt;44&lt;/span&gt; shares of common stock. The warrants became exercisable on February 27, 2025, have a
five-year term, and had an initial exercise price of $&lt;span id="xdx_90C_eus-gaap--SharePrice_iI_c20240827__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--AccreditedInvestorsMember__us-gaap--StatementClassOfStockAxis__custom--StockSplit2025Member_zT3DMwRvF3la" title="Share price"&gt;2,623.05&lt;/span&gt; per share. On September 30, 2024, the exercise price was adjusted to $&lt;span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantPurchaseAgreementMember_z6XjkjQY2Orl" title="Warrants exercise price"&gt;1,591.02&lt;/span&gt;
per share in connection with the issuance of Series C Preferred Stock. All share and per share amounts have been retroactively adjusted
to reflect the 2025 stock splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Issuances of Preferred Stock&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series B Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In August 2024, the Company issued Series B convertible
preferred stock in exchange for outstanding indebtedness. The Series B Preferred Stock was convertible into common stock at a conversion
price of $2,116.53 per share and accrued dividends at 10% per annum.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On January 22, 2025, the Company redeemed all outstanding
Series B Preferred Stock and related accrued dividends for approximately $&lt;span id="xdx_90F_eus-gaap--PaymentsForRepurchaseOfRedeemablePreferredStock_pn5n6_c20250121__20250122__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPbMhfOBYEK2" title="Redemption of Series B Preferred Stock and accrued dividends"&gt;1.2&lt;/span&gt; million. No Series B Preferred Stock was outstanding as
of March 31, 2026 or December 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Series C Preferred Stock Financing&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In September 2024, the Company issued &lt;span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pp0p0_c20240901__20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zQy3WEWNYCVg" title="Shares issued"&gt;1,000&lt;/span&gt; shares
of Series C convertible preferred stock for gross proceeds of $&lt;span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfPreferredStockPreferenceStockAndWarrants_pn6n6_c20240901__20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zofvk5noexh9" title="Proceeds from preferred stock and warrants"&gt;1&lt;/span&gt;.0 million. The Series C Preferred Stock was convertible into common stock
at a conversion price of $1,591.02 per share. In connection with the financing, the Company also issued warrants to purchase &lt;span id="xdx_903_ecustom--WarrantsIssuedShares_pp0p0_c20240901__20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--WarrantsMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zy7qey2kvOu3"&gt;629&lt;/span&gt; shares
of common stock at an initial exercise price of $1,591.02 per share with a 5.5-year term.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;During the fourth quarter of 2024 and the three months
ended March 31, 2025, all Series C Preferred Stock and related accrued dividends were converted into common stock. In addition, during
the three months ended March 31, 2025, all related warrants were exercised, resulting in proceeds of approximately $&lt;span id="xdx_909_eus-gaap--ProceedsFromWarrantExercises_pn5n6_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCWarrantsMember_za69kgr8EV14" title="Proceeds from warrant exercises"&gt;0.3&lt;/span&gt; million.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;No Series C Preferred Stock or related warrants were
outstanding as of March 31, 2026 or December 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;All share and per share amounts have been retroactively
adjusted to reflect the 2025 Stock Splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;January 2025 Registered Direct Public Offerings&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In January 2025, the Company completed two registered
direct offerings of its common stock for aggregate net proceeds of approximately $&lt;span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20250101__20250131__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember_zKStgfGE5q19" title="Proceeds from sale of common stock"&gt;4.9&lt;/span&gt; million.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On January 3, 2025, the Company sold &lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250103__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_z9ZcQ6I4g5wl"&gt;374&lt;/span&gt; shares of
common stock at a price of $1,284.39 per share, resulting in net proceeds of approximately $&lt;span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20250101__20250103__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember_zooySoFWXgGb" title="Proceeds from sale of common stock"&gt;0.5&lt;/span&gt; million. On January 30, 2025, the Company
completed a second registered direct offering, selling shares of its common stock at a price of $249.75 per share, for net proceeds of
approximately $&lt;span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn5n6_c20250129__20250130__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember_zvmyIbwdWAmh" title="Proceeds from sale of common stock"&gt;4.4&lt;/span&gt; million.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;All share and per share amounts have been retroactively
adjusted to reflect the 2025 Stock Splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Units Offering of Common Shares and Warrants&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On January 15, 2025, the Company completed an underwritten
public offering consisting of common stock, pre-funded warrants, and Series A and Series B common warrants for net proceeds of approximately
$&lt;span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember_zhw12eleWs1j"&gt;13.4&lt;/span&gt; million. Each unit included one share of common stock (or a pre-funded warrant in lieu thereof) and accompanying Series A and Series
B common warrants. The offering price was $904.50 per unit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company granted the underwriter an over-allotment
option to purchase additional warrants, which was exercised in full.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The pre-funded warrants were exercisable at a nominal
price and were fully exercised as of March 31, 2025. The Series A and Series B common warrants are exercisable at $1,809.00 per share
and became exercisable upon stockholder approval. The Series A common warrants expire five years from the initial exercise date, and the
Series B common warrants expire two and one-half years from the initial exercise date. All share and per share amounts have been retroactively
adjusted to reflect the 2025 Stock Splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Approval of A and B Warrant Shares&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On March 5, 2025, the Company&#x2019;s stockholders
approved the issuance of shares of common stock upon exercise of the Series A and Series B common warrants. Following such approval, holders
of Series B warrants exercised substantially all outstanding warrants, primarily through the alternative cashless exercise (&#x201c;ACE&#x201d;)
feature, resulting in the issuance of approximately &lt;span id="xdx_90A_eus-gaap--ConversionOfStockSharesIssued1_c20250301__20250305__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesBCommonWarrantsMember__us-gaap--TransactionTypeAxis__custom--SecondPostStockSplitMember_zW72kZ5Z7akg" title="Issuance of shares"&gt;544,000&lt;/span&gt; shares of common stock. All share amounts have been retroactively adjusted
to reflect the 2025 Stock Splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;No Series A warrants had been exercised as of March
31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;October 2025 Registered Direct Public Offering&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In October 2025, the Company completed a registered
direct offering consisting of &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20251031__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zcRwsyOB4sp1" title="Stock issued new, shares"&gt;64,000&lt;/span&gt; shares of common stock and pre-funded warrants to purchase up to &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20251031__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember_zDO64b5ziaHb" title="Stock issued new, shares"&gt;236,000&lt;/span&gt; shares of common stock at
an offering price of $8.36 per share, for gross proceeds of approximately $&lt;span id="xdx_903_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20251001__20251031__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember_zjhp1p1spS09" title="Proceeds from issuance of equity"&gt;2.5&lt;/span&gt; million, before deducting fees and expenses.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The pre-funded warrants were immediately exercisable
at a nominal exercise price and were subject to customary beneficial ownership limitations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2025, &lt;span id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PrefundedWarrantsMember_zkWceY0aFW8l" title="Warrants outstanding"&gt;28,000&lt;/span&gt; pre-funded warrants
remained outstanding, all of which were exercised on January 8, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;No pre-funded warrants related to this offering were
outstanding as of March 31, 2026.&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;January 2026 Registered Direct Public Offering&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On January 9, 2026, the Company completed a registered
direct public offering of (i) &lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260109__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2026UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zeIyIMZ26aw1"&gt;200,000&lt;/span&gt; shares of the Company&#x2019;s common stock, and (ii) pre-funded warrants (the &#x201c;Pre-funded
Warrants&#x201d;) to purchase up to &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260109__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2026UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember_zzgzNwudUCB4"&gt;1,800,000&lt;/span&gt; shares of common stock, at an offering price of $5.18 per share. &lt;span style="background-color: white"&gt;The
purchase price of each Pre-funded Warrant was $5.17999, which represents the offering price per share of common stock, minus the exercise
price of $.00001 per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Pre-funded Warrants are immediately exercisable.
A holder of Pre-funded Warrants may not exercise the warrant if the holder, together with its affiliates, would beneficially own more
than either 4.99% or 9.99% of the number of shares of the common stock outstanding immediately after giving effect to such exercise. A
holder of Pre-funded Warrants may increase or decrease this percentage not in excess of 9.99% by providing at least 61 days&#x2019; prior
notice to the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The aggregate gross proceeds to the Company from this
offering were approximately $10.4 million, before deducting placement agent fees of 6% of the aggregate gross proceeds and other offering
expenses payable by the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, &lt;span id="xdx_906_ecustom--ExerciseOfWarrantsShares_c20260101__20260331__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember_zMf55tNpdY1h" title="Warrants exercised"&gt;1,362,500&lt;/span&gt; Pre-funded Warrants
have been exercised, and &lt;span id="xdx_909_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--StatementClassOfStockAxis__custom--PrefundedWarrantsMember_zUJdFUTz7mL2" title="Warrants outstanding"&gt;437,500&lt;/span&gt; Pre-funded Warrants remain unexercised and outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Stockholder Rights Agreement&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;On March 19, 2026, the Company's board of directors
adopted a stockholder rights agreement and declared a dividend of&#160;one&#160;right (each, a &#x201c;Right&#x201d;) for each outstanding
share of our common stock to stockholders of record at the close of business on March 30, 2026. Each Right entitles its holder, subject
to the terms of the Rights Agreement (as defined below), to purchase from the Company one one-thousandth of a share of Series D Junior
Participating Preferred Stock, par value $0.00001&#160;per share, of the Company at an exercise price of $14.00&#160;per Right, subject
to adjustment. The description and terms of the Rights are set forth in a Rights Agreement, dated as of March 19, 2026 (the &#x201c;Rights
Agreement&#x201d;), by and between the Company and Vstock Transfer, LLC, as rights agent. Subject to certain exceptions, Rights become
exercisable and trade separately from our common stock only upon the earlier of (i) the close of business on the&#160;tenth business day&#160;following
the public announcement of an Acquiring Person (as defined in the Rights Agreement) beneficially owning 10% or more of our common stock,
and (ii) the close of business on the tenth business day after the commencement of a tender offer or exchange offer that, if consummated,
would result in a person or group becoming an Acquiring Person. The Rights will expire on March 18, 2027, unless such Rights are earlier
redeemed, exchanged or terminated, as provided in the Rights Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 22.5pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;The Rights Agreement is intended to reduce the
likelihood that any entity, person or group is able to gain control of the Company through open market accumulation without paying all
stockholders an appropriate control premium or providing the board of directors sufficient opportunity to make informed judgments and
take actions that are in the best interests of the Company and all stockholders. The Rights Agreement is not intended to interfere with
any merger or other business combination approved by the board of directors.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the Company&#x2019;s
outstanding warrants as of March 31, 2026. The warrants and related strike prices have been adjusted to reflect the 2025 Stock Splits:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zqjhLOnRHV1j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (Details - Outstanding warrants)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8BA_zmu6nBC7osNb" style="display: none"&gt;Schedule of warrants and related strike prices&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Issue Date&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Strike&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Price&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Number&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Outstanding&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Expiration&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 39%"&gt;&lt;span id="xdx_900_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zEo0UnK53xJg" title="Issue date"&gt;April 21, 2022&lt;/span&gt; (1)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zy5jhhDuibs3" title="Strike price"&gt;629,532&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zNmO0VRus7I5" style="width: 13%; text-align: right" title="Number of shares outstanding"&gt;17&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 25%"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zIJzP3NISjDj" title="Expiration"&gt;April 21, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_90C_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zvHeNXHBlced" title="Issue date"&gt;April 21, 2022&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zdSn4UgtwBVf" title="Strike price"&gt;787,277&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zg6moDzKijg4" style="text-align: right" title="Number of shares outstanding"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zJ9WnrimmOh9" title="Expiration"&gt;April 26, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_900_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_z8qS57bHFeud" title="Issue date"&gt;April 21, 2022&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zZN1Xz4EXf79" title="Strike price"&gt;629,532&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zJ0h5J7Ifrwl" style="text-align: right" title="Number of shares outstanding"&gt;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zvvEBWvxNpej" title="Expiration"&gt;April 21, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_901_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zLqRfU4t8RX5" title="Issue date"&gt;May 16, 2023&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zUko8bTLtjs8" title="Strike price"&gt;2,623&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_z880BTDycX7a" style="text-align: right" title="Number of shares outstanding"&gt;9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zWYBxdN3xrfe" title="Expiration"&gt;May 16, 2028&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_90A_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zMSHwZmcXYy7" title="Issue date"&gt;November 21, 2023&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zcSe6zgCoYf5" title="Strike price"&gt;2,623&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zlZKOA3jHctj" style="text-align: right" title="Number of shares outstanding"&gt;5&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_ziqgfSwhHBBe" title="Expiration"&gt;November 21, 2028&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_90A_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zZXoCpLzEGm8" title="Issue date"&gt;November 21, 2023&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zPDdVwl5ory4" title="Strike price"&gt;1&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zsMgNvQGdAm8" style="text-align: right" title="Number of shares outstanding"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zKkIj8wrh34j" title="Expiration"&gt;November 21, 2028&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_90D_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zPwcU8yZRu5j" title="Issue date"&gt;February 27, 2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zih52KfxGDWb" title="Strike price"&gt;5,246&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zzHr2mmizqW5" style="text-align: right" title="Number of shares outstanding"&gt;1,144&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_z1UMoPmXJ625" title="Expiration"&gt;February 27, 2029&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_90D_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zs4d0ujUMUIg" title="Issue date"&gt;August 27, 2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_ziLD5qhXeQIk" title="Strike price"&gt;250&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zOgZjB5Mfbtj" style="text-align: right" title="Number of shares outstanding"&gt;22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_z8VxArYcGaa5" title="Expiration"&gt;August 27, 2029&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_909_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zN8WiGo1PtQ5" title="Issue date"&gt;August 27, 2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zVc81K21ZOyi" title="Strike price"&gt;181&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zptfyIQinvnc" style="text-align: right" title="Number of shares outstanding"&gt;221&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zNWWARdbw8Ic" title="Expiration"&gt;September 5, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_903_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zw25iP0jyzSg" title="Issue date"&gt;January 16, 2025&lt;/span&gt; (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zHcYaCrVPzKc" title="Strike price"&gt;181&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zJBbCdbFM5i" style="text-align: right" title="Number of shares outstanding"&gt;18,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zTEV5GREkWz2" title="Expiration"&gt;March 5, 2030&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_908_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zZayeBTRePba" title="Issue date"&gt;January 16, 2025&lt;/span&gt; (3)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zrx6teLq6Gcc" title="Strike price"&gt;181&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zOXXPslQcu5b" style="text-align: right" title="Number of shares outstanding"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zGl7ixhE5E6f" title="Expiration"&gt;September 5, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_902_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zJ0dhMUQUZOe" title="Issue date"&gt;January 9, 2026&lt;/span&gt; (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zgiKqFhTxbJk" title="Strike price"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zzOmjx1nCwB1" style="text-align: right" title="Number of shares outstanding"&gt;437,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;Do Not Expire&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 97%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These warrants were issued as part
    of the Company&#x2019;s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol &#x201c;ACONW.&#x201d;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These Series A warrants were issued as part of the
    Company&#x2019;s public offering completed January 16, 2025.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These Series B warrants were issued as part of the
    Company&#x2019;s public offering completed January 16, 2025.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These Pre-Funded warrants were issued as part of the
    Company's public offering completed January 9, 2026 and have an exercise price of $0.00001.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A7_zF6RkIW0TJog" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;











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    <ACON:UnitDescription
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      id="Fact000913">Each unit consisted of (i) one share of common stock
or one pre-funded warrant in lieu thereof, and (ii) two common warrants, each exercisable for one share of common stock.</ACON:UnitDescription>
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      contextRef="From2024-09-012024-09-30_custom_SecuritiesPurchaseAgreementMember_custom_WarrantsMember_custom_PostStockSplitMember"
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      id="Fact000932"
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      contextRef="From2025-01-012025-03-31_custom_SeriesCWarrantsMember"
      decimals="-5"
      id="Fact000934"
      unitRef="USD">300000</us-gaap:ProceedsFromWarrantExercises>
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      contextRef="From2025-01-012025-01-31_custom_RegisteredDirectOfferingMember"
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    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact000968">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zqjhLOnRHV1j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (Details - Outstanding warrants)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&lt;span id="xdx_8BA_zmu6nBC7osNb" style="display: none"&gt;Schedule of warrants and related strike prices&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Issue Date&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Strike&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Price&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Number&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Outstanding&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Expiration&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 39%"&gt;&lt;span id="xdx_900_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zEo0UnK53xJg" title="Issue date"&gt;April 21, 2022&lt;/span&gt; (1)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zy5jhhDuibs3" title="Strike price"&gt;629,532&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zNmO0VRus7I5" style="width: 13%; text-align: right" title="Number of shares outstanding"&gt;17&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 25%"&gt;&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zIJzP3NISjDj" title="Expiration"&gt;April 21, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_90C_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zvHeNXHBlced" title="Issue date"&gt;April 21, 2022&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zdSn4UgtwBVf" title="Strike price"&gt;787,277&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zg6moDzKijg4" style="text-align: right" title="Number of shares outstanding"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zJ9WnrimmOh9" title="Expiration"&gt;April 26, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_900_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_z8qS57bHFeud" title="Issue date"&gt;April 21, 2022&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zZN1Xz4EXf79" title="Strike price"&gt;629,532&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zJ0h5J7Ifrwl" style="text-align: right" title="Number of shares outstanding"&gt;3&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zvvEBWvxNpej" title="Expiration"&gt;April 21, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_901_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zLqRfU4t8RX5" title="Issue date"&gt;May 16, 2023&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zUko8bTLtjs8" title="Strike price"&gt;2,623&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_z880BTDycX7a" style="text-align: right" title="Number of shares outstanding"&gt;9&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zWYBxdN3xrfe" title="Expiration"&gt;May 16, 2028&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_90A_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zMSHwZmcXYy7" title="Issue date"&gt;November 21, 2023&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zcSe6zgCoYf5" title="Strike price"&gt;2,623&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zlZKOA3jHctj" style="text-align: right" title="Number of shares outstanding"&gt;5&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_ziqgfSwhHBBe" title="Expiration"&gt;November 21, 2028&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_90A_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zZXoCpLzEGm8" title="Issue date"&gt;November 21, 2023&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zPDdVwl5ory4" title="Strike price"&gt;1&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zsMgNvQGdAm8" style="text-align: right" title="Number of shares outstanding"&gt;1&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zKkIj8wrh34j" title="Expiration"&gt;November 21, 2028&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_90D_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zPwcU8yZRu5j" title="Issue date"&gt;February 27, 2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zih52KfxGDWb" title="Strike price"&gt;5,246&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zzHr2mmizqW5" style="text-align: right" title="Number of shares outstanding"&gt;1,144&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_z1UMoPmXJ625" title="Expiration"&gt;February 27, 2029&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_90D_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zs4d0ujUMUIg" title="Issue date"&gt;August 27, 2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_ziLD5qhXeQIk" title="Strike price"&gt;250&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zOgZjB5Mfbtj" style="text-align: right" title="Number of shares outstanding"&gt;22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_z8VxArYcGaa5" title="Expiration"&gt;August 27, 2029&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_909_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zN8WiGo1PtQ5" title="Issue date"&gt;August 27, 2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zVc81K21ZOyi" title="Strike price"&gt;181&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zptfyIQinvnc" style="text-align: right" title="Number of shares outstanding"&gt;221&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zNWWARdbw8Ic" title="Expiration"&gt;September 5, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_903_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zw25iP0jyzSg" title="Issue date"&gt;January 16, 2025&lt;/span&gt; (2)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zHcYaCrVPzKc" title="Strike price"&gt;181&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zJBbCdbFM5i" style="text-align: right" title="Number of shares outstanding"&gt;18,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zTEV5GREkWz2" title="Expiration"&gt;March 5, 2030&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&lt;span id="xdx_908_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zZayeBTRePba" title="Issue date"&gt;January 16, 2025&lt;/span&gt; (3)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zrx6teLq6Gcc" title="Strike price"&gt;181&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zOXXPslQcu5b" style="text-align: right" title="Number of shares outstanding"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zGl7ixhE5E6f" title="Expiration"&gt;September 5, 2027&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_902_ecustom--StockIssueDate_c20260101__20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zJ0dhMUQUZOe" title="Issue date"&gt;January 9, 2026&lt;/span&gt; (4)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--SharesIssuedPricePerShare_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zgiKqFhTxbJk" title="Strike price"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260331__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zzOmjx1nCwB1" style="text-align: right" title="Number of shares outstanding"&gt;437,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;Do Not Expire&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; width: 97%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These warrants were issued as part
    of the Company&#x2019;s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol &#x201c;ACONW.&#x201d;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These Series A warrants were issued as part of the
    Company&#x2019;s public offering completed January 16, 2025.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These Series B warrants were issued as part of the
    Company&#x2019;s public offering completed January 16, 2025.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="white-space: nowrap"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;These Pre-Funded warrants were issued as part of the
    Company's public offering completed January 9, 2026 and have an exercise price of $0.00001.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
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    <us-gaap:EarningsPerShareTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact001068">&lt;p id="xdx_80B_eus-gaap--EarningsPerShareTextBlock_zAyQlgesEITg" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;NOTE 12. &lt;span id="xdx_822_z95OTqnxYxP9"&gt;NET LOSS PER SHARE OF COMMON STOCK&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Basic and diluted net loss per share is computed by
dividing net loss attributable to stockholders by the weighted average number shares of common stock outstanding during the period and
shares issuable for vested restricted stock units. Potentially dilutive outstanding shares of common stock equivalents were excluded from
the computation of diluted net loss per share for loss periods presented because including them would have been antidilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A reconciliation of the numerator and denominator
used in the calculation of basic and diluted net loss per share attributable to stockholders follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z55JEe3VPafk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Basic and diluted net loss per share)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 20pt; text-align: left"&gt;&lt;span id="xdx_8B1_ztoe2lgH99Qf" style="display: none"&gt;Schedule of reconciliation of basic and diluted net loss per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold"&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 20pt; width: 66%; text-align: left"&gt;Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ProfitLoss_c20260101__20260331_zs3kZQ9ARPka" style="width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share"&gt;(2,853,575&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ProfitLoss_c20250101__20250331_z9vJtc14rgWe" style="width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share"&gt;(2,044,119&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold"&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 20pt; text-align: left"&gt;Weighted average shares outstanding used to compute basic and dilutive loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20260101__20260331_zbXeLzTyP5Zk" title="Weighted average shares outstanding used to compute basic loss per share"&gt;&lt;span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20260101__20260331_z82oY6IKONf4" title="Weighted average shares outstanding used to compute dilutive loss per share"&gt;2,129,871&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20250331_zy95CJUuT0rk" title="Weighted average shares outstanding used to compute basic loss per share"&gt;&lt;span id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20250331_zl7qYw0YaXag" title="Weighted average shares outstanding used to compute dilutive loss per share"&gt;219,366&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zttDlPVS85S4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following outstanding potentially dilutive securities
were excluded from the weighted average calculation of dilutive loss per share attributable to common stockholders because their impact
would have been antidilutive for the period presented:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zT9RYgUa3v53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Dilutive securities)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zSMQXnTa8Iah" style="display: none"&gt;Schedule of anti-dilutive securities excluded from computation of earnings per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%"&gt;Warrants&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_z3ddkcc2KsPj" style="width: 13%; text-align: right" title="Antidilutive shares"&gt;772,209&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_z6llDfdOgoG3" style="width: 13%; text-align: right" title="Antidilutive shares"&gt;31,708&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted stock units&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zngDY4tjYmed" style="text-align: right" title="Antidilutive shares"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zFZwNRUxJqhk" style="text-align: right" title="Antidilutive shares"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zkHAFwu2nZzd" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares"&gt;17,019&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zB7eTqjvki7d" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares"&gt;19&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331_zZzrAlcMh2m7" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares"&gt;789,228&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331_zDUpXgeqXSp1" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares"&gt;31,727&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zThwBuVfrj5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:EarningsPerShareTextBlock>
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 20pt; text-align: left"&gt;&lt;span id="xdx_8B1_ztoe2lgH99Qf" style="display: none"&gt;Schedule of reconciliation of basic and diluted net loss per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold"&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 20pt; width: 66%; text-align: left"&gt;Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ProfitLoss_c20260101__20260331_zs3kZQ9ARPka" style="width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share"&gt;(2,853,575&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ProfitLoss_c20250101__20250331_z9vJtc14rgWe" style="width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share"&gt;(2,044,119&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold"&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 20pt; text-align: left"&gt;Weighted average shares outstanding used to compute basic and dilutive loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20260101__20260331_zbXeLzTyP5Zk" title="Weighted average shares outstanding used to compute basic loss per share"&gt;&lt;span id="xdx_904_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20260101__20260331_z82oY6IKONf4" title="Weighted average shares outstanding used to compute dilutive loss per share"&gt;2,129,871&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20250331_zy95CJUuT0rk" title="Weighted average shares outstanding used to compute basic loss per share"&gt;&lt;span id="xdx_90A_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20250331_zl7qYw0YaXag" title="Weighted average shares outstanding used to compute dilutive loss per share"&gt;219,366&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
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    <us-gaap:ProfitLoss
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    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact001084">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zT9RYgUa3v53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Dilutive securities)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zSMQXnTa8Iah" style="display: none"&gt;Schedule of anti-dilutive securities excluded from computation of earnings per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%"&gt;Warrants&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_z3ddkcc2KsPj" style="width: 13%; text-align: right" title="Antidilutive shares"&gt;772,209&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_z6llDfdOgoG3" style="width: 13%; text-align: right" title="Antidilutive shares"&gt;31,708&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted stock units&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zngDY4tjYmed" style="text-align: right" title="Antidilutive shares"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zFZwNRUxJqhk" style="text-align: right" title="Antidilutive shares"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zkHAFwu2nZzd" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares"&gt;17,019&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zB7eTqjvki7d" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares"&gt;19&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260331_zZzrAlcMh2m7" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares"&gt;789,228&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20250331_zDUpXgeqXSp1" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares"&gt;31,727&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
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    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
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    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact001102">&lt;p id="xdx_800_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zF3DDl8Tcy6d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 13. &lt;span id="xdx_82A_zlwMZRjQxtx8"&gt;STOCK BASED COMPENSATION&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;2022 Aclarion Equity Incentive Plan&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s 2022 Equity
Incentive Plan (the &#x201c;2022 Plan&#x201d;) became effective on April 21, 2022. The compensation committee of the Board of Directors
administers the 2022 Plan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The 2022 Plan provides for an
annual automatic increase in the number of shares available for issuance on January 1 of each year through 2032, equal to 5% of the Company&#x2019;s
outstanding capital stock as of the preceding December 31, unless the Board determines otherwise.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Pursuant to the 2022 Plan&#x2019;s
automatic annual increase provision, the number of shares available for issuance increased by 68 shares on January 1, 2025, resulting
in a total of 256 shares. On January 1, 2026, the share reserve increased by an additional 42,718 shares under the same provision.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, &lt;span id="xdx_90B_eus-gaap--DeferredCompensationArrangementWithIndividualSharesAuthorizedForIssuance_iI_c20260331__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member_ztXLbtAoxfq1" title="Stock authorized for issuance under plan"&gt;42,974&lt;/span&gt;
shares remained available for future grants under the 2022 Plan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Awards granted under the 2022
Plan may include stock options and restricted stock awards. Stock options may be classified as either incentive stock options or nonqualified
stock options, generally have contractual terms of up to ten years, and vest in accordance with the terms specified in the applicable
award agreements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_do_c20260101__20260331__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member_zPZCgFQNrq7k" title="Options granted"&gt;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_do_c20250101__20250331__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member_zPBPPxbfzQvd" title="Options granted"&gt;No&lt;/span&gt;&lt;/span&gt; stock options were granted
under the 2022 plan during the three months ended March 31, 2026 or 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;All share amounts presented
herein have been retroactively adjusted to reflect the 2025 Stock Splits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Inducement Grant Outside the 2022 Plan&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On September 2, 2025, the Company granted a stock
option to its incoming Chief Financial Officer as an inducement award in accordance with Nasdaq Listing Rule 5635(c)(4). This award was
not granted pursuant to the 2022 Plan but was structured to mirror the terms and conditions of the 2022 Plan. The inducement grant provides
for an option to purchase &lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20250902__us-gaap--AwardTypeAxis__custom--InducementGrantMember_zh2uOLTsLRLa" title="Stock available for grant"&gt;17,000&lt;/span&gt; shares of the Company&#x2019;s common stock at an exercise price of $7.15 per share, equal to the fair
market value on the date of grant. The option vests over a four-year period and expires on September 2, 2035, ten years from the date
of grant.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Determining Fair Value of Stock Options&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The fair value of each grant of stock options was
determined by the Company using the methods and assumptions discussed below. Each of these inputs is subjective and generally requires
significant judgment to determine.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Valuation and Amortization Method &lt;/i&gt;&#x2014;The
Company estimates the fair value of its stock options using the Black-Scholes-Merton option-pricing model. This fair value is then amortized
over the requisite service periods of the awards.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Expected Term&lt;/i&gt;&#x2014;The Company estimates the
expected term of stock option by taking the average of the vesting term and the contractual term of the option, as illustrated by the
simplified method.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Expected Volatility&lt;/i&gt;&#x2014;The expected volatility
is derived from the Company&#x2019;s expectations of future market volatility over the expected term of the options.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Risk-Free Interest Rate&lt;/i&gt;&#x2014;The risk-free
interest rate is based on the 10-year U.S. Treasury yield curve on the date of grant.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;Dividend Yield&lt;/i&gt;&#x2014;The dividend yield assumption
is based on the Company&#x2019;s history and expectation of no dividend payouts.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Stock Award Activity &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;A summary of option activity under the Company&#x2019;s
2015 and 2022 incentive plans are as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zqUUB7z1b9y1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Option activity)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_z5bxvk0PwZxj" style="display: none"&gt;Schedule of option activity&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Options Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Weighted Average Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Weighted Average Remaining Contractual Life&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;(In Years)&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 49%; font-weight: bold"&gt;Balance at December 31, 2025&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260331_zGEuSQJggaz4" style="width: 13%; text-align: right" title="Number of share options outstanding, Beginning"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331_zpFKb2sV40Cj" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning"&gt;277,881&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_z86EDETn5CK" title="Weighted average remaining contractual life"&gt;5.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Options granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20260101__20260331_zzrIBLr7wC46" style="text-align: right" title="Options granted"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331_zI9fJ2UzzX87" style="text-align: right" title="Weighted average exercise price, Options granted"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Options exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pp0p0_d0_c20260101__20260331_z7v6dhSkoJs3" style="text-align: right" title="Options exercised"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331_zDd6Mh7uaOL5" style="text-align: right" title="Weighted average exercise price, Options exercised"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Options forfeited/expired&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_d0_c20260101__20260331_zHJQKSUgRcCj" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited/expired"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331_zgXgbC0qmf96" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Options forfeited/expired"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;Balance at March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_d0_c20260101__20260331_zxQiwm46GItl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options outstanding, Ending"&gt;19&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_d0_c20260101__20260331_zUh9FZsTMpI2" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending"&gt;277,881&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331_zSrewsW1UEul" title="Weighted average remaining contractual life"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold"&gt;Exercisable at December 31, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20251231_zO2slGmkxMl3" style="text-align: right" title="Options exercisable"&gt;19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20251231_zaTocTqR9hgh" style="text-align: right" title="Weighted average exercise price, Option exercisable"&gt;277,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250101__20251231_zBIgykUmW1b4" title="Weighted average remaining contractual life,Exercisable"&gt;5.2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Exercisable at March 31, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331_zUucLO4VLIj9" style="text-align: right" title="Options exercisable"&gt;19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20260331_zk7pz18Wxny6" style="text-align: right" title="Weighted average exercise price, Option exercisable"&gt;277,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331_ziWvEZTVux5h" title="Weighted average remaining contractual life,Exercisable"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zxQdGlQfdZUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;











&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The aggregate intrinsic value of options outstanding
at March 31, 2026 is $&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20260101__20260331_zwudORHbhCbe" title="Intrinsic value options outstanding"&gt;0&lt;/span&gt;. The aggregate intrinsic value of vested and exercisable options at March 31, 2026 is $&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20260331__us-gaap--FinancialInstrumentAxis__us-gaap--OptionMember_zn3LUZSTL8pl" title="Intrinsic value options exercisable"&gt;0&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026, there was approximately $&lt;span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20260331__us-gaap--AwardTypeAxis__custom--NonVestedStockOptionsMember_zwUnFxzwxAM" title="Unrecognized compensation cost"&gt;64,238&lt;/span&gt;
of total unrecognized compensation cost related to non-vested stock options.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Restricted Stock Units&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_do_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zOQwK4fvyeYe" title="Restricted stock units granted"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_do_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zda8La2WUtce" title="Restricted stock units granted"&gt;No&lt;/span&gt;&lt;/span&gt; restricted stock units were granted during the
three months ended March 31, 2026 and 2025. Accordingly, there was no share-based compensation expense related to RSUs recognized during
the three months ended March 31, 2026 and 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;There were &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_do_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zd5h9bwLEM92" title="RSU's outstanding"&gt;&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_do_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zQ266uYyps1c" title="RSU's outstanding"&gt;no&lt;/span&gt;&lt;/span&gt; RSUs outstanding as of March 31, 2026
and 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of March 31, 2026 and December 31 2025, there was
&lt;span id="xdx_90A_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_iI_do_c20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zbTwyTc2RE2j" title="Unrecognized compensation cost"&gt;&lt;span id="xdx_907_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_iI_do_c20250331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zTRqEXgdN2j6" title="Unrecognized compensation cost"&gt;no&lt;/span&gt;&lt;/span&gt; unrecognized compensation cost related to non-vested RSUs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Stock-based Compensation Expense&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The following table summarizes the total stock-based
compensation expense included in the Company&#x2019;s statements of operations for the periods presented:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_zCHHi25cNIh8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Share based compensation)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B2_ziifvRwi25gj" style="display: none"&gt;Schedule of stock-based compensation expense&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2025&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 66%; text-align: left; padding-bottom: 2.5pt"&gt;General and administrative&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensation_pp0p0_c20260101__20260331_zyDoGaaHfYb" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Total share based compensation"&gt;4,694&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensation_pp0p0_c20250101__20250331_zEfQDBLKTCa8" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Total share based compensation"&gt;55,897&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zkuxGaVN0561" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:DeferredCompensationArrangementWithIndividualSharesAuthorizedForIssuance
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
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      id="Fact001112"
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="AsOf2025-09-02_custom_InducementGrantMember"
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      id="Fact001114"
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    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2026-01-01to2026-03-31" id="Fact001116">&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zqUUB7z1b9y1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Option activity)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_z5bxvk0PwZxj" style="display: none"&gt;Schedule of option activity&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Options Outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Weighted Average Exercise Price&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Weighted Average Remaining Contractual Life&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;(In Years)&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 49%; font-weight: bold"&gt;Balance at December 31, 2025&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260331_zGEuSQJggaz4" style="width: 13%; text-align: right" title="Number of share options outstanding, Beginning"&gt;19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331_zpFKb2sV40Cj" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning"&gt;277,881&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_z86EDETn5CK" title="Weighted average remaining contractual life"&gt;5.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Options granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20260101__20260331_zzrIBLr7wC46" style="text-align: right" title="Options granted"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331_zI9fJ2UzzX87" style="text-align: right" title="Weighted average exercise price, Options granted"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Options exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pp0p0_d0_c20260101__20260331_z7v6dhSkoJs3" style="text-align: right" title="Options exercised"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331_zDd6Mh7uaOL5" style="text-align: right" title="Weighted average exercise price, Options exercised"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Options forfeited/expired&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_d0_c20260101__20260331_zHJQKSUgRcCj" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited/expired"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331_zgXgbC0qmf96" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Options forfeited/expired"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;Balance at March 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_d0_c20260101__20260331_zxQiwm46GItl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options outstanding, Ending"&gt;19&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_d0_c20260101__20260331_zUh9FZsTMpI2" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending"&gt;277,881&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331_zSrewsW1UEul" title="Weighted average remaining contractual life"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: bold"&gt;Exercisable at December 31, 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20251231_zO2slGmkxMl3" style="text-align: right" title="Options exercisable"&gt;19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20251231_zaTocTqR9hgh" style="text-align: right" title="Weighted average exercise price, Option exercisable"&gt;277,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250101__20251231_zBIgykUmW1b4" title="Weighted average remaining contractual life,Exercisable"&gt;5.2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold"&gt;Exercisable at March 31, 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331_zUucLO4VLIj9" style="text-align: right" title="Options exercisable"&gt;19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20260331_zk7pz18Wxny6" style="text-align: right" title="Weighted average exercise price, Option exercisable"&gt;277,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331_ziWvEZTVux5h" title="Weighted average remaining contractual life,Exercisable"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;April 2026 Stock Repurchase Program&lt;/b&gt;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On April 21, 2026, the board of directors of
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value of the Company&#x2019;s outstanding shares of common stock from time to time over the next 12 months. The Company may buy back its
common stock from time to time, in amounts, at prices, and at such times as the Company deems appropriate, subject to market conditions,
pursuant to Rule 10b-18 of the Securities Exchange Act of 1934, as amended, and federal and state laws governing such transactions, through
a variety of methods, which may include open market purchases, privately negotiated transactions, block trades, accelerated share repurchase
transactions, purchases through 10b5-1 trading plans, or by any combination of such methods. The share repurchase program does not oblige
the Company to acquire any specific number of shares and may be modified, discontinued, or suspended at any time.&lt;/p&gt;

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