v3.26.1
Income Taxes
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Income Taxes

Note 10 Income Taxes

 

The components of our income/ (loss) before income taxes were as follows:

  

   For the
three months ended
 
   March 31,
2026
   March 31,
2025
 
United States  $(2,576,524)  $(3,945,935)
Total  $(2,576,524)  $(3,945,935)

 

For the three months ended March 31, 2026, and March 31, 2025, the Company recorded income tax provision of $23,738 and $13,505, respectively, for continuing operations. The effective tax rate of (0.92)% and (0.35)% applied to income for three months ended March 31, 2026, and March 31, 2025, respectively, varied from the statutory United States federal income tax rate of 21% primarily due to the effect of state income taxes, net of the federal benefit, and adjustments for meals, entertainment and penalties, changes in fair value of financial instruments, stock compensation expenses and changes to valuation allowance.

 

The Company evaluates and updates the estimated annual effective income tax rate on a quarterly basis based on current and forecasted operating results and tax laws. Consequently, based upon the mix and timing of the Company’s actual earnings compared to annual projections, the effective tax rate may vary quarterly and may make quarterly comparisons not meaningful. The quarterly income tax provision is generally comprised of tax expense on income or benefit on loss at the most recent estimated annual effective tax rate. The tax effect of discrete items is recognized in the period in which they occur at the applicable statutory rate.

 

The Company does not have any uncertain income tax positions as at March 31, 2026, and December 31, 2025.