v3.26.1
COMMITMENTS AND CONTINGENCIES
6 Months Ended
Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES

NOTE 8 - COMMITMENTS AND CONTINGENCIES

 

Litigation

 

The Company is subject, from time to time, to litigation, claims and suits arising in the ordinary course of business. The Company is not in any litigation at this time.

 

Leases

 

The Company currently leases office and laboratory space in Palm Beach Gardens, FL, that is classified as operating lease right-of-use (“ROU”) assets and operating lease liabilities in the Company’s condensed balance sheet. The lease has a term of five years, expires on October 31, 2029, and has escalating monthly payments range from $9,100 to $10,242. At inception, the lease was classified as an operating lease and the Company recorded a ROU lease asset and liability of $452,132 and $452,132, respectively, at a discount rate of 10%. Rent expense for the three and six months ending June 30, 2026, $28,998 and $91,144, and for 2025 were $42,330 and $99,909, respectively, which is expensed as part of general and administrative expenses in the statement of operations.

 

 

At June 30, 2026, minimum lease payments to be paid by the Company are as follows:

  

     
Remainder of 2026  $56,803 
2027   116,434 
2028   119,928 
2029   102,426 
Total lease payments   395,591 
Less imputed interest   (61,240)
Present value of lease liabilities   334,351 
Current portion   (85,088)
Long term portion  $249,263