v3.26.3
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Depreciation of Equipment Estimated Lives Depreciation of equipment is provided using the straight-line method for substantially all assets with estimated lives as follows:

 

Furniture and fixtures   5 years
Leasehold improvement   Lesser of lease life or economic life
Equipment   5 years
Computers and software   5 years
Schedule of Basic and Diluted Earnings Per Share For periods in which the Company has reported net loss, diluted net loss per share attributable to common stockholders is the same as basic net loss per share attributable to common stockholders, because dilutive common shares are not assumed to have been issued if their effect is anti-dilutive.

 

    Three Months Ended
March 31,
 
    2026     2025  
    Common Stock     Common Stock  
             
Numerator:                
Net income (loss)   $ (187,086 )   $ (560,232 )
Preferred stock dividends     (88,019 )     (71,227 )
Net income (loss) attributable to common stockholders   $ (275,105 )   $ (631,459 )
Denominator:                
Weighted-average shares used to compute net income (loss) per share attributable to common stockholders—basic     62,701,458       57,309,903  
Effect of dilutive securities     -       -  
Weighted-average shares used to compute net income (loss) per share attributable to common stockholders—diluted     62,701,458       57,309,903  
                 
Net income (loss) per share attributable to common stockholders—basic   $ (0.00 )   $ (0.01 )
Net income (loss) per share attributable to common stockholders—diluted   $ (0.00 )   $ (0.01 )
Schedule of Diluted Net Income (Loss) Per Share Attributable to Common Stockholders

The following have been excluded from the computation of diluted net income (loss) per share attributable to common stockholders as their effect would have been antidilutive:

 

    Three Months Ended
March 31,
 
    2026     2025  
    Common Stock     Common Stock  
Common stock dividends     4,158,951       1,166,216  
Convertible notes and interest     54,000       2,418,000  
Convertible preferred stock     26,560,000       20,060,000  
Warrants     10,666,667       1,000,000  
Total anti-dilutive securities     41,439,618       24,644,216