| Summary of Segment Revenue, Significant Segment Expense and Other Segment Items |
The following table presents segment revenue, the significant segment expense categories regularly provided to the CODM and other segment items for the periods presented, reconciled to consolidated net loss, which is the measure of segment profit or loss: | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended June 30, | | Six Months Ended June 30, | | | 2026 | | 2025 | | 2026 | | 2025 | Revenue | | $ | 216,413 | | $ | 138,206 | | $ | 236,738 | | $ | 248,910 | Cost of revenue | | | 32,816 | | | 56,176 | | | 72,740 | | | 101,718 | Selling, general and administrative | | | 5,657,638 | | | 277,591 | | | 8,662,517 | | | 532,872 | Research and development | | | 1,805,532 | | | 577,256 | | | 3,291,614 | | | 1,099,454 | Other segment items | | | 45,465 | | | 854,365 | | | (6,260) | | | 836,025 | Segment net loss | | $ | (7,325,038) | | $ | (1,627,182) | | $ | (11,783,873) | | $ | (2,321,159) |
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The table below summarizes the significant revenue and expense categories regularly reviewed by the CODM: | | | | | | | | | | | | | | | | Years Ended December 31, | | | 2025 | | 2024 | Revenue | | $ | 309,920 | | $ | 329,410 | Cost of revenue | | | 182,163 | | | 187,848 | Gross margin | | | 127,757 | | | 141,562 | Operating expenses: | | | | | | | Professional fees and consultants | | | 4,237,050 | | | 1,097,942 | Research and development | | | 276,375 | | | 118,036 | General and administrative | | | 699,576 | | | 164,109 | Sales and marketing | | | 30,863 | | | 206 | Total operating expenses | | | 5,243,864 | | | 1,380,293 | Change in fair value of SAFE liability | | | 3,493,431 | | | 829,700 | Other income | | | (80,275) | | | (524) | Loss before income taxes | | | (8,529,263) | | | (2,067,907) | Income tax expense | | | — | | | (1,735) | Segment net loss | | $ | (8,529,263) | | $ | (2,069,642) |
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