v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Accounts Receivable

The following table presents the changes in the Company’s accounts receivable:

 

   2025   2024 
   Year Ended December 31, 
   2025   2024 
Balance as of beginning of year  $174,881   $140,550 
Additions to accounts receivable   7,255,922    6,932,158 
Reductions to accounts receivable   (7,145,924)   (6,899,851)
Balance as of end of year   286,904    174,881 
Allowance for doubtful accounts   (69,641)   (61,773)
Accounts receivable, net  $217,263   $113,108 

Schedule of Fair Value on Recurring Basis

The following table presents, for each of the fair value hierarchy levels required under ASC 820, the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2025:

 

  

Quoted Prices in

Active Markets

(Level 1)

  

Significant Other

Observable Inputs

(Level 2)

  

Significant Other

Unobservable

Inputs (Level 3)

 
Assets:            
Note receivable  $        -   $          -   $5,029,770 
Liabilities:               
Warrant liability  $-   $-   $1,881,078 
Schedule of Changes in Fair Value

The following table presents the changes is the fair value of the Level 3 assets and liabilities:

 

 Schedule of Changes in Fair Value

   Note receivable   Warrant liability 
Fair value as of December 31, 2024  $-   $- 
Initial fair value   

4,803,175

    

5,680,757

 
Change in valuation   226,595    (3,799,679)
Balance as of December 31, 2025  $5,029,770   $1,881,078 
Schedule of Black-scholes Valuation Model Fair Value of the Warrants

The Black-Scholes valuation model was used to estimate the fair value of the warrant liability as of December 31, 2025 with the following assumptions:

 

   December 31, 2025 
Volatility   187.87%
Expected term in years   2.5 
Dividend rate   0%
Risk-free interest rate   3.51%
Schedule of Deferred Revenue

The following table presents the changes in the Company’s deferred revenue:

 

   2025   2024 
   Year Ended December 31, 
   2025   2024 
Balance as of beginning of year  $602,359   $408,769 
Additions to deferred revenue   7,072,801    6,989,470 
Revenue recognized from deferred revenue   (6,953,263)   (6,795,880)
Balance as of end of year  $721,897   $602,359 

Schedule of Earnings Per Share Basic and Diluted

  

       
  

Year Ended December 31,

 
   2025   2024 
Net loss attributable to common shareholders (numerator)  $(25,130,224)  $(9,509,588)
Basic and diluted weighted-average number of common shares outstanding (denominator)   117,083    2,514 
Basic and diluted net loss per common share  $(214.64)  $(3,782.65)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The Company has excluded the following dilutive securities from the calculation of fully diluted shares outstanding because the result would have been anti-dilutive:

  

       
   As of December 31, 
   2025   2024 
Options   9,123    69 
Convertible notes and interest   10,525    4,466 
Convertible preferred shares   119,491    - 
Warrants   960,847    3,189 
Total   1,099,986    7,724