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SOFTWARE DEVELOPMENT COSTS
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Research and Development [Abstract]    
SOFTWARE DEVELOPMENT COSTS

5. SOFTWARE DEVELOPMENT COSTS

 

In 2024, the Company reclassified software development costs from property and equipment to software development costs. The Company continues to incur costs to develop new modules, functionalities, and integrations on the previously purchased SaaS platform in order to develop a new product with differentiated offering. As of March 31, 2026, the SaaS platform is still in the development stage and is not ready for external sales. No amortization has been recorded during the three months ended March 31, 2026 and 2025.

 

Table 5: Capitalized Software Development Costs

 

 

   2026   2025 
   For the Three Months Ended March 31, 
   2026   2025 
Capitalized software development costs  $129,000   $70,000 

 

 

6.SOFTWARE DEVELOPMENT COSTS

 

In 2024, the Company reclassified software development costs from property and equipment to software development costs. The Company continues to incur costs to develop new modules, functionalities, and integrations on the previously purchased SaaS platform in order to develop a new product with differentiated offering. As of December 31, 2025, the SaaS platform is still in the development stage and is not ready for external sales. No amortization has been recorded during the years ended December 31, 2025 and 2024.

 

   2025   2024 
Table 6: Capitalized Software Development Costs
   For the Year Ended December 31, 
   2025   2024 
Capitalized software development costs  $       455,000   $448,000