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SEGMENT REPORTING
 3 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 14 – SEGMENT REPORTING

 

The Company manages the business activities on a consolidated basis and operates in one reportable segment. The Company’s reportable segment is an emerging biomedical device company focused on the manufacturing, commercialization, and licensing of innovative medical devices and therapeutics for animals. The segment is animal health products. As the Company has one reportable segment, sales and marketing, research and development, including clinical trial expenses and general and administrative expenses are equal to consolidated results. Financial results for the Company’s reportable segment have been prepared using a management approach, which is consistent with the basis and manner in which financial information is evaluated by the Company’s Chief Operating Decision Maker (“CODM”) in allocating resources and in assessing performance. The Company’s CODM is the Chief Executive Officer. The measurement of segment profit or loss that the CODM uses to evaluate the performance of the Company’s segment is net operating loss attributable to animal health. The CODM reviews financial budgets and actual results to assess performance and allocate resources, and makes strategic decisions related to headcount and other expenditures on a consolidated basis.

 

   June 30, 2026   June 30, 2025 
   For the Three Months Ended 
   June 30, 2026   June 30, 2025 
NET REVENUE  $337,572   $297,500 
Cost of Sales   114,255    110,774 
Gross Profit   223,317    186,726 
OPERATING EXPENSES          
Sales and marketing   631,305    621,712 
Research and development   233,419    340,513 
General and administrative   967,442    1,068,818 
Total operating expenses   1,832,166    2,031,043 
NET OPERATING LOSS  $(1,608,849)  $(1,844,317)