NOTE 13 – IMMEDIATELY VESTED RESTRICTED STOCK UNITS

During 2025, the Company issued 222,041 RSUs to vendors for services to be rendered with a fair value of $321,000. The shares were valued based on the market value of the Company’s common stock price on the grant date. The issuance was recorded as pre-paid expense in the accompanying condensed balance sheets. The pre-paid expense related to issuances of RSUs was amortized over the service period and charged to selling, general and administrative expense. As of December 31, 2025, $153,000 remained unamortized as a pre-paid expense. During the six months ended June 30, 2026 the Company amortized $153,000 related to the issuance of these RSUs and $0 remained unamortized as a pre-paid expense at June 30, 2026.