v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Accounts Receivable

The following table presents the changes in the Company’s allowance for doubtful accounts:

 

      
Balance as of December 31, 2025  $69,641 
Provision   41,230 
Write-offs   - 
Recoveries   - 
Balance as of June 30, 2026  $110,871 
Schedule of Fair Value on Recurring Basis

The following table presents, for each of the fair value hierarchy levels required under ASC 820, the Company’s assets that are measured at fair value on a recurring basis as of June 30, 2026:

 

   Quoted Prices in
Active Markets
(Level 1)		   Significant Other
Observable Inputs
(Level 2)		   Significant Other
Unobservable
Inputs (Level 3)		 
Assets:               
Note receivable  $    -   $          -   $5,169,284 

 

The following table presents, for each of the fair value hierarchy levels required under ASC 820, the Company’s assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2025:

 

   Quoted Prices in
Active Markets
(Level 1)		   Significant Other
Observable Inputs
(Level 2)		   Significant Other
Unobservable
Inputs (Level 3)		 
Assets:               
Note receivable  $     -   $       -   $5,029,770 
Liabilities:               
Warrant liability  $-   $-   $1,881,078 
Schedule of Changes in Fair Value

The following table presents the changes is the fair value of the Level 3 assets and liabilities:

 

   Note receivable   Warrant liability 
Fair value as of December 31, 2025  $5,029,770   $1,881,078 
Change in valuation   

139,514

    3,790,225 
Reclassification to equity   -    (5,671,303)
Balance as of June 30, 2026  $5,169,284   $- 
Schedule of Deferred Revenue

The following table presents the changes in the Company’s deferred revenue:

 

      
Balance as of December 31, 2025  $721,897 
Additions to deferred revenue   3,759,156 
Revenue recognized from deferred revenue   (3,692,555)
Balance as of June 30, 2026  $788,498 
Schedule of Earnings Per Share Basic and Diluted

 

   2026   2025   2026   2025 
   Three Months Ended June 30,   Six Months Ended June 30, 
   2026   2025   2026   2025 
Basic earnings (loss) per share computation:                    
Net income (loss) (numerator)  $888,740   $(3,618,969)  $(4,650,611)  $(21,022,555)
Basic weighted-average number of common shares outstanding (denominator)   2,105,595    9,936    1,873,019    7,478 
Basic earnings (loss) per common share  $0.42   $(364.23)  $(2.48)  $(2,811.31)
                     
Diluted earnings (loss) per share computation:                    
Numerator                    
Net income (loss)  $888,740   $(3,618,969)  $(4,650,611)  $(21,022,555)
Add interest expense on convertible notes, net of tax zero   16,683    -    -    - 
Net income (loss) attributable to INVO for diluted earnings per share   905,423    (3,618,969)   (4,650,611)   (21,022,555)
Denominator                    
Weighted average shares   2,105,595    9,936    1,873,019    7,478 
Add dilutive securities:                    
Warrants   153,750    -    -    - 
Convertible debt and accrued interest   266,013    -    -    - 
Convertible preferred   66,667    -    -    - 
Diluted weighted-average number of common shares outstanding   2,592,025    9,936    1,873,019    7,478 
Diluted net income (loss) per common share  $0.35   $(364.23)  $(2.48)  $(2,811.31)
                     
Anti-dilutive securities excluded:                    
Options   9,123    9,123    2,072    2,072 
Warrants   1,898,020    2,051,770    528,334    528,334 
Convertible debt and accrued interest   -    266,013    1,007,753    1,007,753 
Convertible preferred stock   -    66,667    10,719    10,719