| Schedule of Balance Sheet Details |
The
following provides certain balance sheet details:
Schedule
of Balance Sheet Details
| |
|
June 30, 2026 |
|
|
December 31, 2025 |
|
| Inventories: |
|
|
|
|
|
|
|
|
| Raw materials |
|
$ |
96,392 |
|
|
$ |
- |
|
| Work-in-process |
|
|
53,342 |
|
|
|
- |
|
| Total inventories |
|
$ |
149,734 |
|
|
$ |
- |
|
| |
|
|
|
|
|
|
|
|
| Prepaid expenses and other current assets: |
|
|
|
|
|
|
|
|
| Prepaid insurance |
|
$ |
49,606 |
|
|
$ |
255,272 |
|
| Prepaid selling and marketing expenses |
|
|
60,782 |
|
|
|
30,000 |
|
| Prepaid annual subscriptions |
|
|
72,230 |
|
|
|
42,571 |
|
| Prepaid other |
|
|
25,695 |
|
|
|
14,005 |
|
| Deposit for inventory purchases |
|
|
356,011 |
|
|
|
- |
|
| Deposit for property and equipment |
|
|
29,280 |
|
|
|
- |
|
| Total prepaid expenses and other current assets |
|
$ |
593,604 |
|
|
$ |
341,848 |
|
| |
|
|
|
|
|
|
|
|
| Property and equipment: |
|
|
|
|
|
|
|
|
| Tradeshow booth |
|
$ |
70,500 |
|
|
$ |
- |
|
| Capitalized website costs |
|
|
58,867 |
|
|
|
- |
|
| Total property and equipment |
|
$ |
129,367 |
|
|
$ |
- |
|
| |
|
|
|
|
|
|
|
|
| Accrued and other current liabilities: |
|
|
|
|
|
|
|
|
| Accrued compensation and benefits |
|
$ |
342,500 |
|
|
$ |
979,453 |
|
| Accrued legal fees |
|
|
82,883 |
|
|
|
- |
|
| Accrued consulting fees |
|
|
240,750 |
|
|
|
199,750 |
|
| Accrued other |
|
|
47,228 |
|
|
|
432 |
|
| Total accrued and other current liabilities |
|
$ |
713,361 |
|
|
$ |
1,179,635 |
|
|