| Balance Sheet Details |
3.
Balance Sheet Details
The
following provides certain balance sheet details:
Schedule
of Balance Sheet Details
| |
|
September 30, 2026 |
|
|
December 31, 2025 |
|
| Inventories: |
|
|
|
|
|
|
|
|
| Raw materials |
|
$ |
213,613 |
|
|
$ |
- |
|
| Work-in-process |
|
|
558,027 |
|
|
|
- |
|
| Finished goods |
|
|
53,639 |
|
|
|
- |
|
| Total inventories |
|
$ |
825,279 |
|
|
$ |
- |
|
| |
|
|
|
|
|
|
|
|
| Prepaid expenses and other current assets: |
|
|
|
|
|
|
|
|
| Prepaid insurance |
|
$ |
300,124 |
|
|
$ |
255,272 |
|
| Prepaid selling and marketing expenses |
|
|
7,971 |
|
|
|
30,000 |
|
| Prepaid annual subscriptions |
|
|
29,236 |
|
|
|
42,571 |
|
| Deposit for inventory purchases |
|
|
159,016 |
|
|
|
- |
|
| Prepaid other |
|
|
86,967 |
|
|
|
14,005 |
|
| Total prepaid expenses and other current assets |
|
$ |
583,314 |
|
|
$ |
341,848 |
|
| |
|
|
|
|
|
|
|
|
| Property and equipment: |
|
|
|
|
|
|
|
|
| Tradeshow booth |
|
$ |
70,500 |
|
|
$ |
- |
|
| Capitalized website costs |
|
|
70,117 |
|
|
|
- |
|
| Tooling |
|
|
29,280 |
|
|
|
- |
|
| Property and equipment, gross |
|
|
169,897 |
|
|
|
- |
|
| Less: accumulated depreciation and amortization |
|
|
(10,993 |
) |
|
|
- |
|
| Total property and equipment, net |
|
$ |
158,904 |
|
|
$ |
- |
|
| |
|
|
|
|
|
|
|
|
| Accrued and other current liabilities: |
|
|
|
|
|
|
|
|
| Accrued compensation and benefits |
|
$ |
392,170 |
|
|
$ |
979,453 |
|
| Accrued legal costs |
|
|
210,235 |
|
|
|
- |
|
| Accrued consulting fees |
|
|
111,367 |
|
|
|
199,750 |
|
| Accrued inventory purchases |
|
|
358,322 |
|
|
|
- |
|
| Accrued other |
|
|
37,499 |
|
|
|
432 |
|
| Total accrued and other current liabilities |
|
$ |
1,109,593 |
|
|
$ |
1,179,635 |
|
|