SEGMENT INFORMATION

9 Months Ended

12 Months Ended

Sep. 30, 2025

Dec. 31, 2024

Segment Reporting [Abstract]

SEGMENT INFORMATION

12. SEGMENT INFORMATION

Disclosures regarding the Company’s reportable segment with reconciliations to consolidated totals for the three and nine months ended September 30, 2025, and 2024, are presented below:

	Three months ended September 30,						Nine months ended September 30,
	2025			2024			2025			2024
Revenue	$	1,742,000		$	1,290,000		$	5,026,000		$	3,751,000
Cost of revenue
Manufacturing costs		654,000			431,000			1,629,000			1,126,000
Distribution costs		55,000			90,000			273,000			388,000
Inventory adjustment		48,000			(1,000	)		90,000			46,000
EV chargers		147,000			21,000			689,000			144,000
Other		121,000			74,000			217,000			246,000
Cost of revenue		1,025,000			615,000			2,898,000			1,950,000
Gross profit		717,000			675,000			2,128,000			1,801,000
Operating expenses:
Research and development:
Payroll and benefits		60,000			63,000			188,000			178,000
Occupancy costs		24,000			24,000			73,000			71,000
Other research and development		21,000			10,000			76,000			61,000
Total research and development		105,000			97,000			337,000			310,000
Selling and marketing:
Payroll and benefits		182,000			255,000			554,000			763,000
Occupancy costs		36,000			42,000			72,000			124,000
Other selling and marketing		25,000			29,000			111,000			132,000
Total selling and marketing		243,000			326,000			737,000			1,019,000
General and administrative
Payroll and benefits		299,000			267,000			976,000			810,000
Professional fees and outside services		32,000			149,000			237,000			373,000
Occupancy costs		170,000			164,000			516,000			497,000
Other general and administrative		217,000			232,000			588,000			728,000
Total general and administrative		718,000			812,000			2,317,000			2,408,000
Total operating expenses		1,066,000			1,235,000			3,391,000			3,737,000
Operating loss	$	(349,000	)	$	(560,000	)	$	(1,263,000	)	$	(1,936,000	)

18. SEGMENT INFORMATION

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

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

The CODM assesses performance for the single segment and decides how to allocate resources based on gross profit and net loss that are also reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net loss, which include the following:

	Years ended December 31,
	2024			2023
Revenue	$	4,912,000		$	4,201,000
Cost of revenue
Manufacturing costs		1,524,000			1,434,000
Distribution costs		481,000			410,000
Inventory adjustment		270,000			853,000
EV chargers		206,000			248,000
Other		309,000			361,000
Cost of revenue		2,790,000			3,306,000
Gross profit		2,122,000			895,000
Operating expenses:
Research and development:
Payroll and benefits		238,000			229,000
Occupancy costs		93,000			98,000
Other research and development		76,000			91,000
Total research and development		407,000			418,000
Selling and marketing:
Payroll and benefits		972,000			798,000
Occupancy costs		164,000			168,000
Other selling and marketing		157,000			481,000
Total selling and marketing		1,293,000			1,447,000
General and administrative
Payroll and benefits		1,209,000			927,000
Professional fees and outside services		472,000			422,000
Write off EV related assets		763,000			-
Occupancy costs		660,000			707,000
Other general and administrative		862,000			1,648,000
Total general and administrative		3,966,000			3,704,000
Total operating expenses		5,666,000			5,569,000
Operating loss	$	(3,544,000	)	$	(4,674,000	)