v3.26.1
SEGMENT REPORTING
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 13 – SEGMENT REPORTING

 

During the year ended December 31, 2025, the Company had three operating segments: (1) Biolete, (2) Adia Med, and (3) Adia Labs. On September 30, 2025, the Company sold its rights to the Biolete trademarks and all associated assets to Cement Factory, and as a result for the six months ended June 30, 2026, the Company had two operating segments: (1) Adia Med, and (2) Adia Labs.

      
  

June 30,

2026

  December 31,
2025
Adia Med assets  $284,709   $261,208 
Adia Labs assets   305,625    25,025 
Unallocated corporate assets   153,720    308,593 
Total Assets  $744,054   $594,826 

 

The CODM reviews performance based on gross profit (sales less cost of products or services sold), operating profit, and net income (loss). Profitability is important to the Company’s ability to grow and expand operations. The Company does not have any operations or sources of revenue outside of the United States. Corporate overhead is not allocated to each segment unless the cost is specifically incurred to support the single segment. This provides the CODM with segment specific costs and profits.

 

The Company chooses to disclose the following in its segment reporting requirements for the six months ended June 30, 2026:

               
For the six months ended June 30, 2026  Unallocated            
   Corporate     ADIA  ADIA   
   Overhead  Biolete  Med  Labs  Totals
Segment Revenue                         
Medical procedures  $–   $–   $434,670   $–   $434,670 
Sales of biologics, net of discounts and refunds   –    –    –    221,525    221,525 
Shipping and delivery   –    –    –    5,465    5,465 
Total Segment Revenue   –    –    434,670    226,990    661,660 
                          
Cost of Revenue                         
Cost of goods sold   –    –    153,550    157,953    311,503 
                          
Gross Profit   –    –    281,120    69,037    350,157 
                          
Operating Expenses                         
General and administrative   231,318    –    137,141    22,346    390,805 
Advertising and promotion   1,126    –    58,317    –    59,443 
Segment Operating Expenses   232,444    –    195,458    22,346    450,248 
                          
Segment Profit (Loss)  $(232,444)  $–   $85,662   $46,691   $(100,091)

 

The Company chooses to disclose the following in its segment reporting requirements for the six months ended June 30, 2025:

                
For the six months ended June 30, 2025  Unallocated            
   Corporate     ADIA  ADIA   
   Overhead  Biolete  Med  Labs  Totals
Segment Revenue                         
Medical procedures  $–   $–   $96,700   $–   $96,700 
Sales of biologics, net of discounts and refunds   –    –    –    87,500    87,500 
Sales of supplements   –    2,155    –    –    2,155 
Services   2,267    –    –    1,288    3,555 
Total Segment Revenue   2,267    2,155    96,700    88,788    189,910 
                          
Cost of Revenue                         
Cost of goods sold   –    663    70,788    78,484    149,935 
                          
Gross Profit   2,267    1,492    25,912    10,304    39,975 
                          
Operating Expenses                         
General and administrative   146,094    368    89,151    307    235,920 
Advertising and promotion   24,617    67    6,484    17    31,185 
Segment Operating Expenses   170,711    435    95,635    324    267,105 
                          
Segment Profit (Loss)  $(168,444)  $1,057   $(69,723)  $9,980   $(227,130)