v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF CHANGES IN DEFERRED REVENUE

Changes in deferred revenue were as follows:

 

SCHEDULE OF CHANGES IN DEFERRED REVENUE 

   Three Months Ended March 31, 2026   Three Months Ended March 31, 2025 
         
Beginning balance  $1,058,398   $1,449,718 
Additions to deferred revenue   777,715    729,244 
Recognition of deferred revenue   (918,419)   (853,990)
Ending balance  $917,694   $1,324,972 
SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

The following is a reconciliation of the numerators and denominators of the basic and diluted net loss per share computations for the periods presented:

 

   Three Months Ended March 31, 2026   Three Months Ended March 31, 2025 
Numerator:          
Loss from continuing operations  $(1,588,906)  $(5,379,604)
Add: Adjustment of Series B Preferred Stock to redemption value   14,200    - 
Less: Deemed dividend related to Series B Preferred Stock   (37,579)   - 
Net loss attributable to common stockholders  $(1,612,285)  $(5,379,604)
           
Denominator:          
Weighted-average shares outstanding – basic & diluted   45,179,343    14,204,831 
           
Net loss per share – basic & diluted:  $(0.04)  $(0.38)
SUMMARY OF SECURITIES EXCLUDED FROM DILUTED PER SHARE

The following potentially dilutive securities were excluded from the computation of diluted net loss per common share because their inclusion would have been anti-dilutive:

   

   Three Months Ended March 31, 2026   Three Months Ended March 31, 2025 
         
Stock options   3,596,804    1,473,967 
Restricted stock units   1,150,000    - 
Warrants   5,031,281    6,774,559 
Series B Preferred Stock   4,445,000    - 
Convertible notes payable   -    1,958,854 
Total   14,223,085    10,207,380