v3.26.1
Condensed Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Cash Flows from Operating Activities:    
Net income (loss) $ 1,587,115 $ (611,865)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:    
Amortization of right of use asset 18,517 16,002
Amortization of intangible 1,533 1,267
Interest on lease liability 4,572 6,266
Changes in operating assets and liabilities:    
Royalty receivable (39,181)
Inventory 88,155 (104,849)
Vendor deposits (108,638) 51,128
Accounts receivable (113,734) (22,054)
Customer deposits 9,250 (91,599)
Other current assets 6,536 10,634
Deferred tax asset 380,586  
Refund liability (15) (56,034)
Accounts payable - related party (4,382) 614
Accounts payable and accrued expenses 108,396 281,639
Operating lease liability (24,341) (22,401)
Income tax payable 83,052 (14,684)
Net cash provided by (used in) operating activities 2,036,603 (595,117)
Cash Flows from Investing Activities:    
Purchase of intangible assets (16,000)
Net cash used in investing activities (16,000)
Cash Flows from Financing Activities:    
Payments of convertible notes payable (69,129)
Payments of notes payable (26,374) (17,889)
Net cash used in financing activities (26,374) (87,018)
Change in Cash 2,010,229 (698,135)
Cash - Beginning of the Year 125,345 1,419,934
Cash - End of the Year 2,135,574 721,799
Supplemental Cash Flow Information:    
Interest paid in cash 23,669 30,103
Income taxes paid in cash $ 90,000 $ 14,684