| Balance Sheet Details |
3.
Balance Sheet Details
The
following provides certain balance sheet details:
Schedule
of Balance Sheet Details
| | |
June 30, 2026 | | |
December 31, 2025 | |
| Inventories: | |
| | | |
| | |
| Raw materials | |
$ | 96,392 | | |
$ | - | |
| Work-in-process | |
| 53,342 | | |
| - | |
| Total inventories | |
$ | 149,734 | | |
$ | - | |
| | |
| | | |
| | |
| Prepaid expenses and other current assets: | |
| | | |
| | |
| Prepaid insurance | |
$ | 49,606 | | |
$ | 255,272 | |
| Prepaid selling and marketing expenses | |
| 60,782 | | |
| 30,000 | |
| Prepaid annual subscriptions | |
| 72,230 | | |
| 42,571 | |
| Prepaid other | |
| 25,695 | | |
| 14,005 | |
| Deposit for inventory purchases | |
| 356,011 | | |
| - | |
| Deposit for property and equipment | |
| 29,280 | | |
| - | |
| Total prepaid expenses and other current assets | |
$ | 593,604 | | |
$ | 341,848 | |
| | |
| | | |
| | |
| Property and equipment: | |
| | | |
| | |
| Tradeshow booth | |
$ | 70,500 | | |
$ | - | |
| Capitalized website costs | |
| 58,867 | | |
| - | |
| Total property and equipment | |
$ | 129,367 | | |
$ | - | |
| | |
| | | |
| | |
| Accrued and other current liabilities: | |
| | | |
| | |
| Accrued compensation and benefits | |
$ | 342,500 | | |
$ | 979,453 | |
| Accrued legal fees | |
| 82,883 | | |
| - | |
| Accrued consulting fees | |
| 240,750 | | |
| 199,750 | |
| Accrued other | |
| 47,228 | | |
| 432 | |
| Total accrued and other current liabilities | |
$ | 713,361 | | |
$ | 1,179,635 | |
|