v3.26.1
Summary of Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Condensed Consolidated Statement of Changes in Stockholders’ Equity The following table presents the effect of the revision on the affected line items of the condensed consolidated statement of changes in stockholders’ equity and condensed consolidated statement of cash flows for the three months ended March 31, 2025:

 

Line Item   As Reported     Revision     As Restated  
Total consideration transferred (4,000,000 shares of Series A Preferred Stock)   $ 34,569,600     $ (15,769,600 )   $ 18,800,000  
Goodwill   $ 38,160,202     $ (15,769,600 )   $ 22,390,602  
Series A Preferred Stock consideration recorded in stockholders’ equity   $ 34,569,600     $ (15,769,600 )   $ 18,800,000  
Supplemental disclosure of non-cash investing and financing activities: Goodwill   $ 38,160,202     $ (15,769,600 )   $ 22,390,602  
Schedule of Disaggregation of the Company’s Revenues

The following tables provide further disaggregation of the Company’s revenues by performance obligations:

 

    Three Months Ended
March 31,		  
    2026     2025  
Performance obligations satisfied over time   $ 126,020     $ 566,354  
Performance obligations satisfied at a point in time     159,293       —  
Total Revenue   $ 285,313     $ 566,354  
Schedule of Financial Instruments Categorized Within Level 1 or Level 2 The Company does not have any financial instruments categorized within Level 1 or Level 2.

 

    Fair value measured as of March 31, 2026  
    Total     (Level 1)     (Level 2)     (Level 3)  
Liabilities                        
Derivative liabilities   $ 72,157     $ —     $ —     $ 72,157  

 

    Fair value measured as of December 31, 2025  
    Total     (Level 1)     (Level 2)     (Level 3)  
Liabilities                        
Derivative liabilities   $ 70,802     $ —     $ —     $ 70,802  
Schedule of Liabilities Measured at Fair Value on Recurring Basis

The following table presents the roll forward of liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the three months ended March 31, 2026:

 

    Derivative
liabilities		  
Balance at December 31, 2025   $ 70,802  
Issuances     —  
Settlements     —  
Change in fair value included in earnings     1,355  
Transfers into (out of) Level 3     —  
Balance at March 31, 2026   $ 72,157