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Statements of Cash Flows - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
OPERATING ACTIVITIES    
Net income (loss) $ (68,584) $ (26,660)
Adjustments to reconcile net loss to net cash used in operating activities    
Amortization and depreciation expense 964 964
Stock option expense 345 345
Inventory reserve 1,210 9,858
Amortization of ROU asset 36,395 34,318
Changes in operating assets and liabilities    
Accounts receivable (3,042) 11,075
Accounts receivable-related parties (2,341) (5,936)
Deposits (95,246) 244,639
Inventory (7,768) (291,540)
Accounts payable and accrued expenses 8,227 27,085
Customer deposits 190,518 (72,974)
Operating lease liability (43,171) (41,094)
Accounts payable-related parties 2,177 (1,503)
Accrued management compensation (577) 2,308
Net cash provided by (used in) operating activities 19,107 (109,115)
INVESTING ACTIVITIES    
Net cash used in investing activities 0 0
FINANCING ACTIVITIES    
Proceeds from (payments on) notes payable - related party 46,000 50,500
Net cash provided by (used in) financing activities 46,000 50,500
NET CHANGE IN CASH 65,107 (58,615)
CASH AT BEGINNING OF YEAR 14,097 104,445
CASH AT END OF PERIOD 79,204 45,830
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS    
Interest $ 12,574 $ 6,966