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Note 11 - Segment Reporting
 3 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Segment Reporting [Text Block]

NOTE 11 – SEGMENT REPORTING

 

The Company has one reportable segment as it only reports operating results on an aggregated basis to the Chief Executive Officer who serves as the Chief Operating Decision Maker (CODM). The Company derives revenue and manages the business activities on a consolidated basis. For the three months ended March 31, 2026, and 2025, all revenues from the Company’s external customers were derived, and all long-lived assets were located, in the United States.

 

The CODM is regularly provided with financial information, including revenue and expenses, in a format consistent with the Company’s Condensed Consolidated Statements of Operations. The CODM regularly reviews reported consolidated revenues, significant expenses, and consolidated net loss. The CODM considers these measures, as well as other factors, such as an assessment of a new product’s future market potential, when determining how to allocate company-wide resources. The CODM does not review assets at a different level or category than those disclosed in the Condensed Consolidated Balance Sheets.

 

Significant expenses are amounts that are regularly provided to the CODM and included in consolidated net income (loss), the Company’s primary measure of its single segment’s profit or loss.

 

Segment financial information used by the CODM to assess segment performance and make decisions about resource allocation was as follows:

 

Profit and Loss-One Segment 

 

Three Months Ended

 
  March 31, 2026  March 31, 2025 
Revenues: $2,191,342  $2,239,347 

Operating expenses:

        
Salary and wages  956,421   1,042,283 
Installation expenses  60,102   79,874 
Professional fees  58,173   152,162 
Equipment costs  19,920   40,151 
Rent  79,073   69,306 
Health insurance  81,938   75,463 
Paid time off  78,298   84,568 
Other segment expenses  826,574   830,250 
Total operating expenses  2,160,499   2,374,057 
Operating income (loss)  30,843   (134,710)
Other income and (expense)  (787,043)  (786,090)
Net Income (loss) $(756,200) $(920,800)