Prepaid Expenses and Other Current Assets

6 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepaid Expenses and Other Current Assets

Note 6 – Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of June 30, 2026 and December 31, 2025:

	June 30, 2026		December 31, 2025
Prepaid insurance costs	$	32,088	$	7,441
Prepaid advertising and trade show fees		24,466		10,294
Prepaid professional fees and license fees		46,278		25,875
Prepaid taxes		70,685		54,344
Advance payments to vendors		325,082		561,160
Miscellaneous prepaid expenses		57,884		17,571
VAT tax receivable		1,168,187		679,626
Miscellaneous receivable		7,782		8,357
Total prepaid expenses and other current assets	$	1,732,452	$	1,364,668

Advance payments to vendors represent payments made to suppliers for inventory, equipment, or services to be received in future periods. Management expects these amounts to be applied against purchases or otherwise recovered within the next twelve months.

Prepaid professional fees and license fees include advance payments to service providers, including executive consulting services. See Note 18 – Related Party Transactions.