5. INVENTORIES

Inventories, net consists of the following as of June 30, 2026 and December 31, 2025:

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During the three months ended June 30, 2026 and 2025 the Company recorded an inventory write-off of $4,400 and $16,093, respectively. During the six months ended June 30, 2026 and 2025 the Company recorded inventory write-offs of $8,570 and $101,250, respectively. The inventory write-offs reduced inventories and were recognized in cost of revenues. The write-off primarily related to inventory items with no usage or movement during the preceding 12 months, for which management determined there was no expected future use or recoverable value.