At March 31, 2026 and December 31, 2025, prepaid
expenses consisted of the following:
| | |
March 31,
2026 | | |
December 31,
2025 | |
| Advances for inventory | |
$ | 195,234 | | |
$ | 168,174 | |
| Insurance | |
| 79,103 | | |
| 17,081 | |
| Accounting | |
| 45,000 | | |
| - | |
| Contract employee, related party | |
| 638,203 | | |
| 110,803 | |
| Rent, related party | |
| 14,067 | | |
| - | |
| Legal expenses | |
| 105,341 | | |
| - | |
| Conferences | |
| 24,614 | | |
| 11,333 | |
| Professional fees | |
| 89,405 | | |
| - | |
| IT expenses | |
| 60,166 | | |
| 43,132 | |
| Payroll | |
| 51,504 | | |
| - | |
| Miscellaneous | |
| 536 | | |
| 526 | |
| Total | |
$ | 1,303,173 | | |
$ | 351,049 | |
|