| Schedule of deferred tax assets liabilities |
| Schedule of deferred tax assets liabilities | |
| | |
| |
| | |
June
30, 2026 | | |
December
31, 2025 | |
| | |
| | |
| |
| Deferred tax assets/(liabilities) | |
| | | |
| | |
| Net operating loss carryforward | |
$ | 466,100 | | |
$ | 412,600 | |
| R&D Credits | |
| 84,700 | | |
| 80,300 | |
| Stock-based compensation | |
| 4,100 | | |
| — | |
| Operating lease assets | |
| 2,300 | | |
| 2,200 | |
| Capitalize research & development costs | |
| 41,300 | | |
| 53,600 | |
| Depreciation & amortization | |
| (5,300 | ) | |
| 2,300 | |
| Total deferred tax assets | |
| 593,200 | | |
| 551,000 | |
| Valuation allowance | |
| (593,200 | ) | |
| (551,000 | ) |
| Net | |
$ | — | | |
$ | — | |
|
| Schedule of deferred tax assets liabilities | |
| | |
| |
| | |
2025 | | |
2024 | |
| | |
| | |
| |
| Deferred tax assets/(liabilities) | |
| | | |
| | |
| Net operating loss carryforward | |
$ | 412,600 | | |
$ | 595,300 | |
| R&D Credits | |
| 80,300 | | |
| 41,300 | |
| Operating lease assets | |
| 2,200 | | |
| 800 | |
| Capitalize research & development costs | |
| 53,600 | | |
| 73,400 | |
| Depreciation & amortization | |
| 2,300 | | |
| 600 | |
| Total deferred tax assets | |
| 551,000 | | |
| 711,400 | |
| Valuation allowance | |
| (551,000 | ) | |
| (711,400 | ) |
| Net | |
$ | — | | |
$ | — | |
|
| Schedule of reconciliation of the statutory federal rate |
| Schedule of reconciliation of the statutory federal rate | |
| | |
| | |
| | |
| |
| | |
June
30, 2026 | | |
December
31, 2025 | |
| | |
Amount | | |
% | | |
Amount | | |
% | |
| U.S. Federal statutory tax rate | |
| (112,200 | ) | |
| 21.00 | | |
| (32,500 | ) | |
| 21.00 | |
| State and local income tax, net of federal income tax effect | |
| | | |
| | | |
| | | |
| | |
| Pennsylvania state modifications | |
| (9,600 | ) | |
| 1.80 | | |
| (33,200 | ) | |
| 21.40 | |
| Pennsylvania income tax | |
| 7,400 | | |
| (1.40 | ) | |
| (11,800 | ) | |
| 7.63 | |
| State valuation adjustment | |
| (73,900 | ) | |
| 13.80 | | |
| — | | |
| — | |
| Pennsylvania net operating loss expiration | |
| 8,000 | | |
| (1.5 | ) | |
| — | | |
| — | |
| Other | |
| 68,100 | | |
| (12.80 | ) | |
| (2,100 | ) | |
| 1.38 | |
| Tax credits | |
| (4,500 | ) | |
| 0.9 | | |
| (39,000 | ) | |
| 25.20 | |
| Changes in valuation allowance | |
| 116,200 | | |
| (21.70 | ) | |
| (160,400 | ) | |
| 103.59 | |
| Nontaxable or nondeductible items | |
| | | |
| | | |
| | | |
| | |
| Return to provision adjustments | |
| — | | |
| — | | |
| 19,000 | | |
| (12.29 | ) |
| Expiration of net operating losses | |
| — | | |
| — | | |
| 260,000 | | |
| (167.91 | ) |
| Other | |
| 500 | | |
| (0.1 | ) | |
| — | | |
| — | |
| | |
| | | |
| | | |
| | | |
| | |
| Provision for income taxes | |
| — | | |
| — | | |
| — | | |
| — | |
|
| Schedule of reconciliation of the statutory federal rate | |
| | |
| | |
| | |
| |
| | |
December 31, 2025 | | |
December 31, 2024 | |
| | |
Amount | | |
% | | |
Amount | | |
% | |
| U.S. Federal statutory tax rate | |
| (32,500 | ) | |
| 21.00 | | |
| (568,900 | ) | |
| 21.00 | |
| State and local income tax, net of federal income tax effect | |
| | | |
| | | |
| | | |
| | |
| Pennsylvania state modification | |
| (33,200 | ) | |
| 21.40 | | |
| (18,000 | ) | |
| 0.67 | |
| Pennsylvania income tax | |
| (11,800 | ) | |
| 7.63 | | |
| (265,800 | ) | |
| 9.81 | |
| Other | |
| (2,100 | ) | |
| 1.38 | | |
| 6,900 | | |
| (0.25)(.25 | ) |
| Tax Credits | |
| (39,000 | ) | |
| 25.20 | | |
| (41,300 | ) | |
| 1.52 | |
| Changes in valuation allowances | |
| (160,400 | ) | |
| 103.59 | | |
| 123,400 | | |
| (4.56 | ) |
| Nontaxable or nondeductible items | |
| | | |
| | | |
| | | |
| | |
| Forfeiture of stock-based compensation | |
| — | | |
| — | | |
| 1,026,800 | | |
| (37.90 | ) |
| ERTC income not taxable | |
| — | | |
| — | | |
| (17,600 | ) | |
| 0.65 | |
| Return to provision adjustments | |
| 19,000 | | |
| (12.29 | ) | |
| (126,800 | ) | |
| 4.68 | |
| Expiration of net operating losses | |
| 260,000 | | |
| (167.91 | ) | |
| — | | |
| — | |
| Other | |
| — | | |
| — | | |
| (118,700 | ) | |
| 4.38 | |
| | |
| | | |
| | | |
| | | |
| | |
| Provision for income taxes | |
| — | | |
| — | | |
| — | | |
| — | |
|