v3.26.1
Leases
3 Months Ended
Mar. 31, 2026
Leases  
Leases

Note 8 –Leases

 

The Company has various operating lease agreements primarily related to real estate and office. The Company’s real estate leases represent a majority of the lease liability. Lease payments are mainly fixed. Any variable lease payments, including utilities, common area maintenance are expensed during the period incurred. Variable lease costs were immaterial for the quarter ended March 31, 2026 and 2025. A majority of the real estate leases include options to extend the lease. Management reviews all options to extend at the inception of the lease and account for these options when they are reasonably certain of being exercised.

 

Operating lease expense is recognized on a straight-line basis over the lease term and is included in operating expense on the Company’s condensed consolidated statement of operations and comprehensive loss. Operating lease cost was $88,603 and $88,603 during the period ended March 31, 2026 and 2025, respectively.

 

The following table sets for the maturities of our operating lease liabilities and reconciles the respective undiscounted payments to the operating lease liabilities in the consolidated balance sheet at March 31, 2025

 

     
Undiscounted Future Minimum Lease Payments  Operating Lease
    
2026 (Nine months remaining)   35,106 
2027   2,976 
Total   38,082 
Amount representing imputed interest   (1,030)
Total operating lease liability   37,052 
 Current portion of operating lease liability   37,052 
Operating lease liability, non-current  $ 

 

The table below presents lease-related terms and discount rates at March 31, 2026:

 

       
Remaining term on leases     1 to 12 months  
Incremental borrowing rate     5.0 %