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Note 11 - Segment Reporting
 6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Segment Reporting [Text Block]

NOTE 11 – SEGMENT REPORTING

 

The Company has one reportable segment as it only reports operating results on an aggregated basis to the Chief Executive Officer who serves as the Chief Operating Decision Maker (CODM). The Company derives revenue and manages the business activities on a consolidated basis. For the three and six months ended June 30, 2026, and 2025, all revenues from the Company’s external customers were derived, and all long-lived assets were located, in the United States.

 

The CODM is regularly provided with financial information, including revenue and expenses, in a format consistent with the Company’s Condensed Consolidated Statements of Operations. The CODM regularly reviews reported consolidated revenues, significant expenses, and consolidated net loss. The CODM considers these measures, as well as other factors, such as an assessment of a new product’s future market potential, when determining how to allocate company-wide resources. The CODM does not review assets at a different level or category than those disclosed in the Condensed Consolidated Balance Sheets.

 

Significant expenses are amounts that are regularly provided to the CODM and included in consolidated net income (loss), the Company’s primary measure of its single segment’s profit or loss.

 

Segment financial information used by the CODM to assess segment performance and make decisions about resource allocation was as follows:

 

Profit and Loss-One Segment

 

Three Months Ended

  

Six Months Ended

 
  

June 30, 2026

  June 30, 2025  June 30, 2026  June 30, 2025 

Revenues:

 $2,846,473  $2,379,046  $5,037,814  $4,618,393 

Operating expenses:

                

Salary and wages

  1,001,101   1,008,977   1,957,524   2,051,261 

Installation expenses

  82,433   74,939   142,535   154,813 

Professional fees

  84,858   110,452   143,030   262,614 

Equipment costs

  150,547   38,250   170,466   78,401 

Rent

  77,624   74,834   156,699   144,140 

Health insurance

  69,127   80,437   154,011   138,383 

Paid time off

  35,238   45,574   113,537   130,142 

Other segment expenses

  838,578   746,812   1,662,201   1,594,578 

Total operating expenses

  2,339,506   2,180,275   4,500,003   4,554,332 

Operating income (loss)

  506,967   198,771   537,811   64,061 

Other income and (expense)

  (790,630)  (787,481)  (1,577,674)  (1,573,571)

Net Income (loss)

 $(283,663) $(588,710) $(1,039,863) $(1,509,510)