v3.26.3
SEGMENT REPORTING
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 3 – SEGMENT REPORTING

 

The CODM has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating and reportable segment.

 

When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include the following:

 

   2026   2025   2026   2025 
   For the Three Months Ended   For the Nine Months Ended 
   September 30,   September 30, 
   2026   2025   2026   2025 
                 
Significant segment expenses:                    
Payroll and related expenses  $267,573   $176,530   $851,128   $459,121 
Legal and professional fees   476,677    249,601    1,019,338    476,221 
Marketing, promotion and investor relations   117,701    4,154    337,674    15,274 
Stock-based compensation   1,705,502    309,893    2,922,756    1,750,670 
Research and development   78,543    -    169,564    - 
Depreciation and amortization   39,767    5,645    60,226    8,354 
Other segment items (a)   126,821    10,076    252,346    47,419 
Total operating expenses   2,812,584    755,899    5,613,032    2,757,059 
Other income (expense), net   68,400    -    74,788    - 
Net loss  $(2,744,184)  $(755,899)  $(5,538,244)  $(2,757,059)

 

(a)Other segment items include travel, license fees, subscriptions, office, telephone, computer, bank charges and other administrative costs.

 

 

The measure of segment profit or loss reviewed by our CODM is net loss. The significant segment expenses regularly provided to the CODM are presented in the table above. Operating costs are reviewed and monitored by the CODM to manage and forecast cash. The CODM also reviews operating costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.