| Schedule of selling, general and administrative expense |
Selling, general and administrative expenses consisted of the following for the three and nine months ended September 30, 2026 and 2025: | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended September 30, | | Nine months ended September 30, | | 2026 | | 2025 | | 2026 | | 2025 | | Salaries and benefits | $ | 63,585 | | | $ | 56,992 | | | $ | 193,108 | | | $ | 171,073 | | | Rent and occupancy | 14,777 | | | 15,522 | | | 44,321 | | | 45,365 | | | Share-based compensation | 14,045 | | | 10,294 | | | 33,980 | | | 23,395 | | | Office supplies and services | 12,530 | | | 11,556 | | | 36,448 | | | 33,671 | | | Professional fees | 10,890 | | | 4,939 | | | 24,014 | | | 16,205 | | | Sales and marketing | 10,615 | | | 11,340 | | | 38,408 | | | 32,990 | | | Insurance and compliance | 2,604 | | | 2,314 | | | 7,553 | | | 6,988 | | | Travel | 1,250 | | | 1,687 | | | 5,385 | | | 5,259 | | | Research and development | 303 | | | 214 | | | 1,048 | | | 508 | | | Other operating expense | 428 | | | 3,654 | | | 1,309 | | | 5,234 | | | Total selling, general and administrative expense | $ | 131,027 | | | $ | 118,512 | | | $ | 385,574 | | | $ | 340,688 | |
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