v3.26.1
Commitments and Contingencies
6 Months Ended
Jun. 30, 2026
Commitments and Contingencies [Abstract]  
Commitments and Contingencies

NOTE 8 – Commitments and Contingencies

 

Office Lease

 

On December 9, 2024, the Company and the landlord entered into a lease agreement (the “December 2024 Lease”). Pursuant to the December 2024 Lease, effective December 20, 2024, the Company leased office space for a term of 14 months, expiring on February 28, 2026. Pursuant to the December 2024 Lease, the Company paid a monthly base rent of $2,732 from March 1, 2025 through December 31, 2025. Effective January 1, 2026, the Company entered into an amendment to the December 2024 Lease. Pursuant to the amendment to the December 2024 Lease, the Company renewed its lease for a one-year term expiring on December 31, 2026. ROU assets and obligations for leases with an initial term of 12 months or less are considered short term and are (a) not recognized in the condensed consolidated balance sheets and (b) recognized as an expense on a straight-line basis over the lease term.

 

The table below presents certain information related to the Company’s lease costs, which are included in general and administrative expenses in the accompanying unaudited condensed consolidated statements of operations and comprehensive loss: 

 

    Three Months Ended
June 30,
    Six Months Ended
June 30,
 
    2026     2025     2026     2025  
Operating lease expense   $ -     $ 7,124     $ 4,652     $ 14,539  
Short-term lease expense     5,880       5,715       12,090       11,375  
Total lease cost   $ 5,880     $ 12,839     $ 16,742     $ 25,914  

 

 

ROU asset for operating leases was recorded in the accompanying unaudited condensed consolidated balance sheets as follows:

 

    June 30,
2026
    December 31,
2025
 
Office lease ROU asset   $ -     $ 31,075  
Less accumulated amortization     -       (26,423 )
Total ROU asset, net   $ -     $ 4,652  

 

Operating lease liability for operating leases was recorded in the accompanying unaudited condensed consolidated balance sheets as follows:

 

    June 30,
2026
    December 31,
2025
 
Current portion of operating lease liability   $     $ 5,678  
Long-term portion of operating lease liability            
Total operating lease liability   $     $ 5,678  

 

Supplemental cash flow information related to the Company’s leases for the six months ended June 30, 2026 was as follows:

 

Cash paid for amounts included in the measurement of lease liabilities:      
Operating cash flows for operating leases   $ 5,678