Restatement of Previously Issued Financial Statements (Tables)

9 Months Ended

Sep. 30, 2025

Restatement of Previously Issued Financial Statements [Abstract]

Financial Statements - Restatement Reconciliation Tables

The following tables summarize the effect of the restatement on each financial statement line item as of the dates, and for the periods indicated. The amounts in the "As Restated" columns are the updated amounts including the impacts from the restatement. Financial statement line items and subtotals that were not impacted by the restatement adjustments have been omitted for enhanced clarity.

Balance Sheet – as of December 31, 2024:

	As Previously Reported			Adjustment			As Restated

Accrued expenses	$	1,931,281		$	1,260,238		$	3,191,519
Total current liabilities		13,137,858			1,260,238			14,398,096
Deferred tax liabilities, net		481,420			(274,112	)		207,308
Total liabilities		13,770,752			986,126			14,756,878

Accumulated deficit		(19,072,209	)		(986,126	)		(20,058,335	)
Total stockholders’ equity	$	11,141,746		$	(986,126	)	$	10,155,620

Balance Sheet – as of September 30, 2025:

	As Previously Reported			Adjustment			As Restated

Accrued expenses	$	2,083,662		$	1,640,794		$	3,724,456
Total current liabilities		13,199,789			1,640,794			14,840,583
Deferred tax liabilities, net		481,420			(274,112	)		207,308
Total liabilities		13,921,470			1,366,682			15,288,152

Accumulated deficit		(18,438,752	)		(1,366,682	)		(19,805,434	)
Total stockholders’ equity	$	11,945,366		$	(1,366,682	)	$	10,578,684

Statement of Operations – Three Months Ended September 30, 2025:

	As Previously Reported			Adjustment			As Restated

Selling, general, and administrative expenses	$	2,697,192		$	111,089		$	2,808,281
Total operating expenses		4,967,317			111,089			5,078,406
Income from operations		127,419			(111,089	)		16,330
Other income, net		193,222			(28,966	)		164,256
Income before income taxes		320,641			(140,055	)		180,586
Provision for income taxes		(75,773	)		20,456			(55,317	)
Net income		244,868			(119,599	)		125,269

Net income per share – Basic and diluted	$	0.02		$	(0.01	)	$	0.01

Statement of Operations – Three Months Ended September 30, 2024:

	As Previously Reported			Adjustment			As Restated

Selling, general, and administrative expenses	$	2,256,732		$	134,640		$	2,391,372
Total operating expenses		4,560,116			134,640			4,694,756
Income from operations		449,254			(134,640	)		314,614
Other income, net		267,092			(17,907	)		249,185
Income before income taxes		716,346			(152,547	)		563,799
Provision for income taxes		(164,764	)		(11,886	)		(176,650	)
Net income		551,582			(164,433	)		387,149

Net income per share – Basic and diluted	$	0.05		$	(0.01	)	$	0.04

Statement of Operations – Nine Months Ended September 30, 2025:

	As Previously Reported			Adjustment			As Restated

Selling, general, and administrative expenses	$	7,801,311		$	377,397		$	8,178,708
Total operating expenses		14,751,634			377,397			15,129,031
Income (loss) from operations		274,056			(377,397	)		(103,341	)
Other income, net		553,739			(77,818	)		475,921
Income before income taxes		827,795			(455,215	)		372,580
Provision for income taxes		(194,338	)		74,659			(119,679	)
Net income		633,457			(380,556	)		252,901

Net income per share – Basic and diluted	$	0.06		$	(0.04	)	$	0.02

Statement of Operations – Nine Months Ended September 30, 2024:

	As Previously Reported			Adjustment			As Restated

Selling, general, and administrative expenses	$	7,505,751		$	396,918		$	7,902,669
Total operating expenses		14,364,077			396,918			14,760,995
Income (loss) from operations		387,768			(396,918	)		(9,150	)
Other income, net		664,587			(44,787	)		619,800
Income before income taxes		1,052,355			(441,705	)		610,650
Provision for income taxes		(244,180	)		(35,658	)		(279,838	)
Net income		808,175			(477,363	)		330,812

Net income per share – Basic and diluted	$	0.08		$	(0.05	)	$	0.03

Statements of Stockholders' Equity – Three Months Ended September 30, 2025:

	As Previously Reported			Adjustment			As Restated

Balance as of July 1, 2025
Accumulated deficit	$	(18,683,620	)	$	(1,247,083	)	$	(19,930,703	)
Total stockholders’ equity		11,677,738			(1,247,083	)		10,430,655

Balance as of September 30, 2025
Accumulated deficit	$	(18,438,752	)	$	(1,366,682	)	$	(19,805,434	)
Total stockholders’ equity		11,945,366			(1,366,682	)		10,578,684

Statements of Stockholders' Equity – Three Months Ended September 30, 2024:

	As Previously Reported			Adjustment			As Restated

Balance as of July 1, 2024
Accumulated deficit	$	(20,490,518	)	$	(930,747	)	$	(21,421,265	)
Total stockholders’ equity		9,672,092			(930,747	)		8,741,345

Balance as of September 30, 2024
Accumulated deficit	$	(19,938,936	)	$	(1,095,180	)	$	(21,034,116	)
Total stockholders’ equity		10,249,953			(1,095,180	)		9,154,773

Statements of Stockholders' Equity – Nine Months Ended September 30, 2025:

	As Previously Reported			Adjustment			As Restated

Balance as of January 1, 2025
Accumulated deficit	$	(19,072,209	)	$	(986,126	)	$	(20,058,335	)
Total stockholders’ equity		11,141,746			(986,126	)		10,155,620

Balance as of September 30, 2025
Accumulated deficit	$	(18,438,752	)	$	(1,366,682	)	$	(19,805,434	)
Total stockholders’ equity		11,945,366			(1,366,682	)		10,578,684

Statements of Stockholders' Equity – Nine Months Ended September 30, 2024:

	As Previously Reported			Adjustment			As Restated

Balance as of January 1, 2024
Accumulated deficit	$	(20,747,111	)	$	(617,817	)	$	(21,364,928	)
Total stockholders’ equity		9,367,886			(617,817	)		8,750,069

Balance as of September 30, 2024
Accumulated deficit	$	(19,938,936	)	$	(1,095,180	)	$	(21,034,116	)
Total stockholders’ equity		10,249,953			(1,095,180	)		9,154,773

Statements of Cash Flows – Nine Months Ended September 30, 2025:

	As Previously Reported		Adjustment			As Restated

Cash flows from operating activities:
Net income	$	633,457	$	(380,556	)	$	252,901

Changes in operating assets and liabilities:
Accrued expenses		152,381		380,556			532,937

Statements of Cash Flows – Nine Months Ended September 30, 2024:

	As Previously Reported		Adjustment			As Restated

Cash flows from operating activities:
Net income	$	808,175	$	(477,363	)	$	330,812

Changes in operating assets and liabilities:
Accrued expenses		291,619		477,363			768,982