NOTE 7 – LEASE

The Company has a non-cancellable operating lease for its manufacturing facility in Palm Harbor, Florida which qualifies for capitalization under ASC 842 Leases. As of June 30, 2026, Palm Harbor, Florida lease is on a month-to-month lease. As of June 30, 2026, and December 31, 2025, the net right-of-use asset “ROU” recorded under the operating lease was $0 and $14,864, respectively, and the corresponding lease liability was $0 and $14,864, respectively.

The Company evaluates contracts above certain thresholds to identify leases and lease components. Lease and non-lease components are not separated for facility space leases. The Company uses its contractual borrowing rate to determine lease discount rates when an implicit rate is not available. Lease costs for the three months and six months ended June 30, 2026 and June 30, 2025, included in the condensed consolidated statements of operations, are as follows:

 SCHEDULE OF LEASE COST

The following represents the activity for the right of use asset:

 SCHEDULE OF LEASE ACTIVITY FOR RIGHT OF USE ASSET