0001635077 2025-01-01 2025-12-31 0001635077 ACON:CommonStockParValue0.00001PerShareMember 2025-01-01 2025-12-31 0001635077 ACON:WarrantsEachExercisableForOneShareOfCommonStockMember 2025-01-01 2025-12-31 0001635077 2025-06-30 0001635077 2026-03-17 0001635077 2025-12-31 0001635077 2024-12-31 0001635077 us-gaap:SeriesBPreferredStockMember 2025-12-31 0001635077 us-gaap:SeriesBPreferredStockMember 2024-12-31 0001635077 us-gaap:SeriesCPreferredStockMember 2025-12-31 0001635077 us-gaap:SeriesCPreferredStockMember 2024-12-31 0001635077 us-gaap:CommonStockMember 2025-12-31 0001635077 us-gaap:CommonStockMember 2024-12-31 0001635077 2024-01-01 2024-12-31 0001635077 ACON:PreferredStockSeriesBMember 2023-12-31 0001635077 ACON:PreferredStockSeriesCMember 2023-12-31 0001635077 us-gaap:CommonStockMember 2023-12-31 0001635077 us-gaap:AdditionalPaidInCapitalMember 2023-12-31 0001635077 us-gaap:RetainedEarningsMember 2023-12-31 0001635077 2023-12-31 0001635077 ACON:PreferredStockSeriesBMember 2024-12-31 0001635077 ACON:PreferredStockSeriesCMember 2024-12-31 0001635077 us-gaap:CommonStockMember 2024-12-31 0001635077 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001635077 us-gaap:RetainedEarningsMember 2024-12-31 0001635077 ACON:PreferredStockSeriesBMember 2024-01-01 2024-12-31 0001635077 ACON:PreferredStockSeriesCMember 2024-01-01 2024-12-31 0001635077 us-gaap:CommonStockMember 2024-01-01 2024-12-31 0001635077 us-gaap:AdditionalPaidInCapitalMember 2024-01-01 2024-12-31 0001635077 us-gaap:RetainedEarningsMember 2024-01-01 2024-12-31 0001635077 us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001635077 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-12-31 0001635077 us-gaap:RetainedEarningsMember 2025-01-01 2025-12-31 0001635077 ACON:PreferredStockSeriesBMember 2025-01-01 2025-12-31 0001635077 ACON:PreferredStockSeriesCMember 2025-01-01 2025-12-31 0001635077 ACON:PreferredStockSeriesBMember 2025-12-31 0001635077 ACON:PreferredStockSeriesCMember 2025-12-31 0001635077 us-gaap:CommonStockMember 2025-12-31 0001635077 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001635077 us-gaap:RetainedEarningsMember 2025-12-31 0001635077 ACON:Pre2025SplitMember 2025-12-31 0001635077 ACON:Pre2025SplitMember 2024-12-31 0001635077 ACON:Post2025SplitMember 2025-12-31 0001635077 ACON:Post2025SplitMember 2024-12-31 0001635077 ACON:Pre2025SplitMember 2025-01-01 2025-12-31 0001635077 ACON:Pre2025SplitMember 2024-01-01 2024-12-31 0001635077 ACON:Post2025SplitMember 2025-01-01 2025-12-31 0001635077 ACON:Post2025SplitMember 2024-01-01 2024-12-31 0001635077 ACON:CustomersOutsideTheUSMember us-gaap:SalesRevenueSegmentMember us-gaap:CustomerConcentrationRiskMember 2025-01-01 2025-12-31 0001635077 ACON:CustomersOutsideTheUSMember us-gaap:SalesRevenueSegmentMember us-gaap:CustomerConcentrationRiskMember 2024-01-01 2024-12-31 0001635077 ACON:WarrantLiabilityMember 2025-12-31 0001635077 us-gaap:FairValueInputsLevel1Member ACON:WarrantLiabilityMember 2025-12-31 0001635077 us-gaap:FairValueInputsLevel2Member ACON:WarrantLiabilityMember 2025-12-31 0001635077 us-gaap:FairValueInputsLevel3Member ACON:WarrantLiabilityMember 2025-12-31 0001635077 ACON:WarrantLiabilityMember 2024-12-31 0001635077 us-gaap:FairValueInputsLevel1Member ACON:WarrantLiabilityMember 2024-12-31 0001635077 us-gaap:FairValueInputsLevel2Member ACON:WarrantLiabilityMember 2024-12-31 0001635077 us-gaap:FairValueInputsLevel3Member ACON:WarrantLiabilityMember 2024-12-31 0001635077 ACON:LiabilityToIssueCommitmentSharesMember 2024-12-31 0001635077 ACON:WarrantLiabilityMember 2025-01-01 2025-12-31 0001635077 ACON:LiabilityToIssueCommitmentSharesMember 2025-01-01 2025-12-31 0001635077 ACON:LiabilityToIssueCommitmentSharesMember 2025-12-31 0001635077 ACON:WarrantLiabilityMember 2023-12-31 0001635077 ACON:LiabilityToIssueCommitmentSharesMember 2023-12-31 0001635077 ACON:WarrantLiabilityMember 2024-01-01 2024-12-31 0001635077 ACON:LiabilityToIssueCommitmentSharesMember 2024-01-01 2024-12-31 0001635077 ACON:IssuanceWarrantLiabilityMember 2025-12-31 0001635077 ACON:IssuanceWarrantLiabilityMember 2025-01-01 2025-12-31 0001635077 ACON:PrepaidDAndOInsuranceMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidDAndOInsuranceMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077 ACON:PrepaidHealthInsuranceMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidHealthInsuranceMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077 ACON:PrepaidOtherInsuranceMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidOtherInsuranceMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077 ACON:PrepaidClinicalMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidClinicalMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077 ACON:PrepaidAnnualFeesMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidAnnualFeesMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077 ACON:PrepaidRoyaltiesMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidRoyaltiesMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077 ACON:PrepaidConsultingMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidConsultingMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077 ACON:PrepaidOtherMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2025-12-31 0001635077 ACON:PrepaidOtherMember

us-gaap:PrepaidExpenseAndOtherAssetsCurrent

2024-12-31 0001635077

us-gaap:OtherAssetsCurrent

ACON:ShortTermDepositsMember 2025-12-31 0001635077

us-gaap:OtherAssetsCurrent

ACON:ShortTermDepositsMember 2024-12-31 0001635077

us-gaap:OtherAssetsCurrent

ACON:DeferredOfferingCostsMember 2025-12-31 0001635077

us-gaap:OtherAssetsCurrent

ACON:DeferredOfferingCostsMember 2024-12-31 0001635077

us-gaap:AccountsPayableCurrent

us-gaap:AccountsPayableMember 2025-12-31 0001635077

us-gaap:AccountsPayableCurrent

us-gaap:AccountsPayableMember 2024-12-31 0001635077

us-gaap:AccountsPayableCurrent

ACON:CreditCardsPayableMember 2025-12-31 0001635077

us-gaap:AccountsPayableCurrent

ACON:CreditCardsPayableMember 2024-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:AccruedBonusMember 2025-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:AccruedBonusMember 2024-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:AccruedAuditAndLegalExpensesMember 2025-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:AccruedAuditAndLegalExpensesMember 2024-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:AccruedBoardCompensationMember 2025-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:AccruedBoardCompensationMember 2024-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:InvestmentBankingAndRelatedFeesMember 2025-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:InvestmentBankingAndRelatedFeesMember 2024-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:OtherAccruedExpensesAndLiabilitiesMember 2025-12-31 0001635077

us-gaap:AccruedLiabilitiesAndOtherLiabilities

ACON:OtherAccruedExpensesAndLiabilitiesMember 2024-12-31 0001635077 ACON:ComputerAndOfficeEquipmentMember 2025-12-31 0001635077 ACON:ComputerAndOfficeEquipmentMember 2024-12-31 0001635077 us-gaap:SoftwareDevelopmentMember 2025-12-31 0001635077 us-gaap:SoftwareDevelopmentMember 2024-12-31 0001635077 ACON:PatentsAndLicensesMember 2025-12-31 0001635077 ACON:PatentsAndLicensesMember 2024-12-31 0001635077 us-gaap:OtherIntangibleAssetsMember 2025-12-31 0001635077 us-gaap:OtherIntangibleAssetsMember 2024-12-31 0001635077 ACON:RegentsOfTheUniversityOfCaliforniaMember 2025-12-31 0001635077 ACON:RegentsOfTheUniversityOfCaliforniaMember 2025-01-01 2025-12-31 0001635077 ACON:RegentsOfTheUniversityOfCaliforniaMember 2024-01-01 2024-12-31 0001635077 us-gaap:PreferredStockMember 2025-12-31 0001635077 ACON:UnitsMember ACON:PublicOffering2024Member ACON:PreStockSplitMember 2024-02-26 2024-02-27 0001635077 ACON:UnitsMember ACON:PublicOffering2024Member ACON:PostStockSplitMember 2024-02-26 2024-02-27 0001635077 us-gaap:IPOMember 2024-02-27 0001635077 ACON:PublicOffering2024Member 2024-02-26 2024-02-27 0001635077 ACON:OfferingStatement2024Member ACON:PreStockSplitMember 2024-08-11 2024-08-12 0001635077 ACON:OfferingStatement2024Member ACON:PostStockSplitMember 2024-08-11 2024-08-12 0001635077 ACON:OfferingStatement2024Member 2024-08-11 2024-08-12 0001635077 ACON:OfferingStatement2024Member ACON:PreStockSplitMember 2024-08-01 2024-08-15 0001635077 ACON:OfferingStatement2024Member ACON:PostStockSplitMember 2024-08-01 2024-08-15 0001635077 ACON:OfferingStatement2024Member 2024-08-01 2024-08-15 0001635077 ACON:OfferingStatement2024Member ACON:PreStockSplitMember 2024-08-26 2024-08-27 0001635077 ACON:OfferingStatement2024Member ACON:PostStockSplitMember 2024-08-26 2024-08-27 0001635077 ACON:OfferingStatement2024Member 2024-08-26 2024-08-27 0001635077 ACON:WarrantPurchaseAgreementMember ACON:PreStockSplitMember 2024-08-26 2024-08-27 0001635077 ACON:WarrantPurchaseAgreementMember ACON:PostStockSplitMember 2024-08-26 2024-08-27 0001635077 ACON:AccreditedInvestorsMember ACON:StockSplit2025Member ACON:WarrantPurchaseAgreementMember 2024-08-27 0001635077 ACON:WarrantPurchaseAgreementMember ACON:PreStockSplitMember 2024-09-30 0001635077 ACON:WarrantPurchaseAgreementMember ACON:PostStockSplitMember 2024-09-30 0001635077 ACON:WhiteLionEquityLineAgreementMember ACON:PreStockSplitMember 2024-01-01 2024-12-31 0001635077 ACON:WhiteLionEquityLineAgreementMember ACON:PostStockSplitMember 2024-01-01 2024-12-31 0001635077 ACON:WhiteLionEquityLineAgreementMember 2025-01-01 2025-12-31 0001635077 ACON:WhiteLionEquityLineAgreementMember ACON:PreStockSplitMember 2023-01-01 2025-12-31 0001635077 ACON:WhiteLionEquityLineAgreementMember ACON:PostStockSplitMember 2023-01-01 2025-12-31 0001635077 ACON:WhiteLionEquityLineAgreementMember 2023-01-01 2025-12-31 0001635077 ACON:WhiteLionEquityLineAgreementMember 2025-12-31 0001635077 ACON:AscendiantSalesAgreementMember 2024-01-01 2024-12-31 0001635077 ACON:AscendiantSalesAgreementMember ACON:Post2025SplitMember 2024-01-01 2024-12-31 0001635077 ACON:SeriesBNotesPayableMember ACON:ExchangeAgreementsMember 2024-08-13 2024-08-14 0001635077 ACON:SeriesBNotesPayableMember us-gaap:SeriesBPreferredStockMember ACON:ExchangeAgreementsMember 2024-08-13 2024-08-14 0001635077 us-gaap:SeriesBPreferredStockMember 2025-01-21 2025-01-22 0001635077 us-gaap:SeriesCPreferredStockMember ACON:SecuritiesPurchaseAgreementMember 2024-09-01 2024-09-30 0001635077 ACON:WarrantsMember ACON:SecuritiesPurchaseAgreementMember ACON:PreStockSplitMember 2024-09-01 2024-09-30 0001635077 ACON:WarrantsMember ACON:SecuritiesPurchaseAgreementMember ACON:PostStockSplitMember 2024-09-01 2024-09-30 0001635077 us-gaap:SeriesCPreferredStockMember 2024-10-01 2024-12-31 0001635077 us-gaap:SeriesCPreferredStockMember ACON:PreStockSplitMember 2024-10-01 2024-12-31 0001635077 us-gaap:SeriesCPreferredStockMember ACON:PostStockSplitMember 2024-10-01 2024-12-31 0001635077 us-gaap:SeriesCPreferredStockMember 2024-01-01 2024-12-31 0001635077 ACON:SeriesCPreferredConvertedIntoCommonStockMember us-gaap:SeriesCPreferredStockMember 2025-01-01 2025-03-31 0001635077 ACON:SeriesCPreferredConvertedIntoCommonStockMember us-gaap:CommonStockMember 2025-01-01 2025-03-31 0001635077 ACON:SeriesCPreferredConvertedIntoCommonStockMember us-gaap:CommonStockMember ACON:PostStockSplitMember 2025-01-01 2025-03-31 0001635077 ACON:SeriesCWarrantsMember 2025-01-01 2025-03-31 0001635077 ACON:SeriesCWarrantsMember ACON:PostStockSplitMember 2025-01-01 2025-03-31 0001635077 ACON:PerShare03Member ACON:SeriesCWarrantsMember 2025-01-01 2025-03-31 0001635077 ACON:PerShare03Member ACON:SeriesCWarrantsMember ACON:PostStockSplitMember 2025-01-01 2025-03-31 0001635077 ACON:PerShare01759Member ACON:SeriesCWarrantsMember 2025-01-01 2025-03-31 0001635077 ACON:PerShare01759Member ACON:SeriesCWarrantsMember ACON:PostStockSplitMember 2025-01-01 2025-03-31 0001635077 ACON:RegisteredDirectOfferingMember 2025-01-01 2025-01-03 0001635077 ACON:RegisteredDirectOfferingMember ACON:PostStockSplitMember 2025-01-01 2025-01-03 0001635077 ACON:RegisteredDirectOfferingMember 2025-01-28 2025-01-30 0001635077 ACON:RegisteredDirectOfferingMember ACON:SecondPostStockSplitMember 2025-01-28 2025-01-30 0001635077 us-gaap:CommonStockMember ACON:Oct2025RegisteredDirectPublicOfferingMember 2025-10-13 2025-10-14 0001635077 ACON:PreFundedWarrantsMember ACON:Oct2025RegisteredDirectPublicOfferingMember 2025-10-13 2025-10-14 0001635077 ACON:Oct2025RegisteredDirectPublicOfferingMember 2025-10-13 2025-10-14 0001635077 ACON:PreFundedWarrantsMember ACON:Oct2025RegisteredDirectPublicOfferingMember 2025-12-31 0001635077 us-gaap:CommonStockMember ACON:Jan2025UnderwrittenPublicOfferingMember 2025-01-14 2025-01-15 0001635077 us-gaap:CommonStockMember ACON:Jan2025UnderwrittenPublicOfferingMember ACON:PostStockSplitMember 2025-01-14 2025-01-15 0001635077 ACON:PreFundedWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember 2025-01-14 2025-01-15 0001635077 ACON:PreFundedWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember ACON:PostStockSplitMember 2025-01-14 2025-01-15 0001635077 ACON:SeriesACommonWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember 2025-01-14 2025-01-15 0001635077 ACON:SeriesACommonWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember ACON:PostStockSplitMember 2025-01-14 2025-01-15 0001635077 ACON:UnderwriterMember us-gaap:CommonStockMember ACON:Jan2025UnderwrittenPublicOfferingMember 2025-01-14 2025-01-15 0001635077 ACON:UnderwriterMember us-gaap:CommonStockMember ACON:Jan2025UnderwrittenPublicOfferingMember ACON:PostStockSplitMember 2025-01-14 2025-01-15 0001635077 ACON:UnderwriterMember ACON:SeriesACommonWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember 2025-01-14 2025-01-15 0001635077 ACON:UnderwriterMember ACON:SeriesACommonWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember ACON:PostStockSplitMember 2025-01-14 2025-01-15 0001635077 ACON:UnderwriterMember ACON:SeriesBCommonWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember 2025-01-14 2025-01-15 0001635077 ACON:UnderwriterMember ACON:SeriesBCommonWarrantsMember ACON:Jan2025UnderwrittenPublicOfferingMember ACON:PostStockSplitMember 2025-01-14 2025-01-15 0001635077 ACON:Jan2025UnderwrittenPublicOfferingMember 2025-01-14 2025-01-15 0001635077 ACON:SeriesBCommonWarrantsMember us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001635077 ACON:SeriesBCommonWarrantsMember us-gaap:CommonStockMember ACON:SecondPostStockSplitMember 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePriceMember 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePriceMember 2025-12-31 0001635077 ACON:WarrantStrikePrice1Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice1Member 2025-12-31 0001635077 ACON:WarrantStrikePrice2Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice2Member 2025-12-31 0001635077 ACON:WarrantStrikePrice3Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice3Member 2025-12-31 0001635077 ACON:WarrantStrikePrice4Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice4Member 2025-12-31 0001635077 ACON:WarrantStrikePrice5Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice5Member 2025-12-31 0001635077 ACON:WarrantStrikePrice6Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice6Member 2025-12-31 0001635077 ACON:WarrantStrikePrice7Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice7Member 2025-12-31 0001635077 ACON:WarrantStrikePrice8Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice8Member 2025-12-31 0001635077 ACON:WarrantStrikePrice9Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice9Member 2025-12-31 0001635077 ACON:WarrantStrikePrice10Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice10Member 2025-12-31 0001635077 ACON:WarrantStrikePrice11Member 2025-01-01 2025-12-31 0001635077 ACON:WarrantStrikePrice11Member 2025-12-31 0001635077 2025-01-28 2025-01-29 0001635077 2025-03-26 2025-03-27 0001635077 us-gaap:PreferredStockMember 2025-01-01 2025-12-31 0001635077 us-gaap:PreferredStockMember 2024-01-01 2024-12-31 0001635077 ACON:WarrantsAndPrefundedWarrantsMember 2025-01-01 2025-12-31 0001635077 ACON:WarrantsAndPrefundedWarrantsMember 2024-01-01 2024-12-31 0001635077 us-gaap:RestrictedStockUnitsRSUMember 2025-01-01 2025-12-31 0001635077 us-gaap:RestrictedStockUnitsRSUMember 2024-01-01 2024-12-31 0001635077 ACON:StockOptionsMember 2025-01-01 2025-12-31 0001635077 ACON:StockOptionsMember 2024-01-01 2024-12-31 0001635077 ACON:AclarionEquityIncentivePlan2022Member ACON:PreStockSplitMember 2022-04-21 0001635077 ACON:AclarionEquityIncentivePlan2022Member ACON:PostStockSplitMember 2022-04-21 0001635077 ACON:AclarionEquityIncentivePlan2022Member 2024-12-31 0001635077 ACON:AclarionEquityIncentivePlan2022Member ACON:PostStockSplitMember 2024-12-31 0001635077 ACON:AclarionEquityIncentivePlan2022Member 2025-12-31 0001635077 ACON:AclarionEquityIncentivePlan2022Member ACON:PostStockSplitMember 2025-12-31 0001635077 ACON:AclarionEquityIncentivePlan2022Member 2025-01-01 2025-12-31 0001635077 ACON:AclarionEquityIncentivePlan2022Member 2024-01-01 2024-12-31 0001635077 ACON:InducementGrantMember 2025-09-02 0001635077 us-gaap:OptionMember 2025-12-31 0001635077 ACON:NonVestedStockOptionsMember 2025-12-31 0001635077 us-gaap:RestrictedStockUnitsRSUMember 2024-01-01 2024-12-31 0001635077 us-gaap:RestrictedStockUnitsRSUMember 2025-01-01 2025-12-31 0001635077 us-gaap:RestrictedStockUnitsRSUMember 2025-12-31 0001635077 ACON:SalesAndMarketingMember 2025-01-01 2025-12-31 0001635077 ACON:SalesAndMarketingMember 2024-01-01 2024-12-31 0001635077 ACON:ResearchAndDevMember 2025-01-01 2025-12-31 0001635077 ACON:ResearchAndDevMember 2024-01-01 2024-12-31 0001635077 ACON:GenlAndAdminMember 2025-01-01 2025-12-31 0001635077 ACON:GenlAndAdminMember 2024-01-01 2024-12-31 0001635077 2025-10-01 2025-12-31 iso4217:USD shares iso4217:USD shares pure ACON:Integer false 2025 FY 0001635077

0 0 0 0 0 0 0 0 0

0 0 0 0 0

0 0 0

10-K true 2025-12-31 --12-31 false 001-41358 ACLARION, INC. DE 47-3324725 8181 Arista Place Suite 100 Broomfield CO 80021 833 275-2266 Common Stock, par value $0.00001 per share ACON NASDAQ Warrants, each exercisable for one share of Common Stock ACONW NASDAQ No No Yes Yes Non-accelerated Filer true true false false false false 4385118 2282371 Risk Management and Strategy <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zPiMHkT97LFk">Aclarion is committed to maintaining the highest standards of cybersecurity to protect our systems, data, and operations against potential threats. Our cybersecurity risk management process is comprehensive and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zWp915ziFws1">integrated into our overall risk management framework, ensuring continuous assessment, identification, and management of cybersecurity threats.<div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">1.</td> <td style="text-align: justify">Assessment, Identification, and Management of Cybersecurity Threats:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 0.25in">·</td> <td style="text-align: justify">Aclarion assesses and identifies material risks from cybersecurity threats. Our risk management strategy is designed to adapt to the evolving cybersecurity landscape, ensuring that we stay ahead of potential threats.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Our cybersecurity risk management processes are integrated into our risk management system, ensuring a holistic approach to identifying and mitigating risks across the organization.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Aclarion has established protocols to manage and mitigate risks associated with <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_zAA6mLAZRxGj">third-party service providers, including continuous monitoring of third-party practices.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">The management team has extensive experience in medical device and software productization, including addressing cybersecurity threats.</td></tr> </table> </div><div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">2.</td> <td style="text-align: justify">Impact of Cybersecurity Threats on Business:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 0.25in">·</td> <td style="text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250101__20251231_zCIwICpf8Zh5">To date, Aclarion has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zVpJ1XnvtVY5">not experienced any material cybersecurity incidents that have significantly impacted our business operations, strategy, or financial condition. We remain vigilant and proactive in our cybersecurity efforts to prevent potential future incidents that could affect our business.</td></tr> </table> </div> Aclarion is committed to maintaining the highest standards of cybersecurity to protect our systems, data, and operations against potential threats. Our cybersecurity risk management process is comprehensive and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zWp915ziFws1">integrated into our overall risk management framework, ensuring continuous assessment, identification, and management of cybersecurity threats. true true To date, Aclarion has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zVpJ1XnvtVY5">not experienced any material cybersecurity incidents that have significantly impacted our business operations, strategy, or financial condition. false Governance<div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">1.</td> <td style="text-align: justify">Board of Directors Oversight:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 0.25in">·</td> <td style="text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zv8RiFy48lng">While we do not have a dedicated committee for cybersecurity, our Board of Directors, supported by executive management, ensures comprehensive oversight of cybersecurity risks and strategies.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">2.</td> <td style="text-align: justify">Management's Role:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.75in"> </td> <td style="width: 0.25in">·</td> <td style="text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250101__20251231_zixh8LaXX5F4">The responsibility for assessing and managing cybersecurity risks at Aclarion is vested in <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zsk0J7kC6npa">our executive management team, who have significant experience in managing cybersecurity in the medical SaaS industry. This team is tasked with the continuous monitoring and management of cybersecurity threats.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_zsCvxpKrbuA6">Our management team is informed about cybersecurity risks through regular updates and incident briefings. They oversee the implementation of preventative, detective, and mitigative measures against potential cybersecurity incidents.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250101__20251231_z1wLAW3DX6cf">Executive management reports to the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250101__20251231_zHEjXmTAaC0i">Board of Directors on cybersecurity matters, ensuring a top-down approach to cybersecurity risk management.</td></tr> </table> </div> While we do not have a dedicated committee for cybersecurity, our Board of Directors, supported by executive management, ensures comprehensive oversight of cybersecurity risks and strategies. The responsibility for assessing and managing cybersecurity risks at Aclarion is vested in <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zsk0J7kC6npa">our executive management team, who have significant experience in managing cybersecurity in the medical SaaS industry. This team is tasked with the continuous monitoring and management of cybersecurity threats. true Our management team is informed about cybersecurity risks through regular updates and incident briefings. They oversee the implementation of preventative, detective, and mitigative measures against potential cybersecurity incidents. Executive management reports to the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250101__20251231_zHEjXmTAaC0i">Board of Directors on cybersecurity matters, ensuring a top-down approach to cybersecurity risk management. true Haynie & Company Salt Lake City, Utah 457

12015789

453661

25000

10000

29680

18326

316235

183560

10000

158732

12396704

824279

24169

5499

1251531

1293705

1275700

1299204

13672404

2123483

332962

531603

504262

529182

11869

0 80772

837287

1153426

837287

1153426

0.00001

3000

930

0.00001

1000

874

0.00001

200000000

854371

1370

71331048

52232368

-58495940

-51262311

12835117

970057

13672404

2123483

75730

45724

68902

84658

6828

-38934

1900598

976554

1033789

888766

4124832

3608793

7059219

5474113

-7052391

-5513047

-0

535470

-0 1073317

73272

6058

11806

335033

672625 212453

411061

318

-4752

-49

-181238

-1479880

-7233629

-6992927

-7233629

-6992927

6683

59675

-7240312

-7052602

-13.61

-7478.90

532036

943

43553531

-44281526

-727995

287455

572

3001495

202 451953 451953 166 1754032 1754032 178 288312 288312 930 71 1771606 1771606 77283 77283 930052 930052 -12142 12142 0 1000 602900 602900 397100 397100 -126 82 0 0 1 33297 0 33297 187453 187453 -140800 -140800 -951161 -951161

5 2 0 2

-6992927

930

874

1370

52232368

-51262311

970057

930

874

1370

52232368

-51262311

970057

105368

83144 1 5702967 5702967 16048 14554544 14554544 -2408087 -2408087

930

1213590

-874 687 629 336441 336441 208000 2 1972955 1972957 48087 48087 544299 5 -5 194

-7233629

854371

71331048

-58495940

12835117

-7233629

-6992927

227406

193139

105368

287455

48087

58272

0 1073317

-0

-111928

471387

-11806

-335033

0 58002 0 425367

11354

-7271

-16057

287663

-198641

-156403

-163964

-127449

-7164204

-5271609

182374

316822

21528

5115

-203902

-321937

14554545 3001495

5702968

1972957

1000000

0 288294

2408087

788099

336441

1213590

-0

0 529254

1754032

-0

300973

-0 367865 -0 90000

18945234

5026138

11577128

-567408

463661

1031069

12040789

463661

13072

1691

5425 0 1258 0 548534 0 9539081 0 0 59675 0 1771606 0 930052 0 129999 0 216597 0 33297

<p id="xdx_80A_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_z3aSREUYFII4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTE 1. THE COMPANY AND BASIS OF PRESENTATION The Company Aclarion, Inc., formerly Nocimed, Inc., (the “Company” or “Aclarion”) is a healthcare technology company that leverages magnetic resonance spectroscopy (“MRS”) combined with proprietary signal-processing biomarkers to optimize clinical treatments. The Company was formed in February 2015, incorporated in Delaware, and has its principal place of business in Broomfield, Colorado. Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial statements include all adjustments, consisting only of normal recurring adjustments, that management considers necessary for a fair presentation of the Company’s financial position, results of operations, and cash flows for the periods presented. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Actual results may differ from those estimates. Risks and Uncertainties The Company is subject to various risks and uncertainties frequently encountered by companies in the early stages of development. Such risks and uncertainties include, but are not limited to, its limited operating history, competition from other companies, limited access to additional funds, dependence on key personnel, and management of potential rapid growth. To address these risks, the Company must, among other things, develop its customer base; implement and successfully execute its business and marketing strategy; develop follow-on products; provide superior customer service; and attract, retain, and motivate qualified personnel. There can be no guarantee that the Company will be successful in addressing these or other such risks. 2024 Reverse Stock Split On January 4, 2024, the Company effected a 1:16 reverse stock split of the Company’s common stock (the “2024 Stock Split”) which resulted in a reduction in the number of outstanding shares of common stock, warrants, stock options and restricted share units and a proportionate increase in the value of each share or strike price of the warrants and stock options. 2025 Reverse Stock Splits The Company effected (i) a 1:335 reverse stock split of the Company’s common stock on January 30, 2025, and (ii) a 1:27 reverse stock split of the Company’s common stock on March 28, 2025 (together, the “2025 Stock Splits”). The 2025 Stock Splits resulted in a reduction in the number of outstanding shares of common stock, warrants, stock options and restricted share units and a proportionate increase in the value of each share or strike price of the warrants and stock options. Unless described otherwise, all references to common stock, share data, per share data and related information contained in these financial statements have been retrospectively adjusted to reflect the effect of the stock splits for all periods presented. In addition, any fractional shares that would otherwise be issued as a result of the stock splits were rounded to the nearest whole share. Further, the number of shares issuable and exercise prices of stock options and warrants have been retrospectively adjusted in these financial statements for all periods presented to reflect the 2025 Stock Splits. The following tables present selected share information reflecting on a retroactive basis the 2024 and 2025 reverse stock splits as of and for the years ended December 31, 2025 and 2024: <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfChangesToEquityStatementTableTextBlock_zaEyXrLw8lGb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - THE COMPANY AND BASIS OF PRESENTATION (Details - Balance sheet changes from split)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of equity statement information from reverse stock split</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20251231_zzKDYNQrYr3g" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20241231_zbrX8xLOsY1g" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--CommonStockValue_iI_hus-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zy6XdjlrVDkf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Common shares issued and outstanding - pre-2025 splits, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_906_eus-gaap--CommonStockSharesIssued_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zfyIWWPcgMoi" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z2eqlb7X4RR6" title="Common stock, shares outstanding">7,727,785,695 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90C_eus-gaap--CommonStockSharesIssued_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zc5vkj1jeW7i" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z5FolrHKd6qg" title="Common stock, shares outstanding">12,389,989 shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">77,278</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">124</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common shares issued and outstanding - post-2025 splits, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zTOAEuIIFb9h" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zoGKXGbD3ZLf" title="Common stock, shares outstanding">854,371 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zO6PR0q1ZqHb" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zJ4n3RsyPQq4" title="Common stock, shares outstanding">1,370 shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockValue_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zQUiscOOMPe1" style="text-align: right">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--CommonStockValue_iI_dxL_c20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_fKg_____zymDgOmMN9B1" style="text-align: right" title="::XDX::0"> * </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AdditionalPaidInCapital_iI_hus-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zRSkmoOoP9Pj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Additional paid-in capital - pre-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">71,253,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">52,232,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AdditionalPaidInCapital_iI_hus-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zSN6eBQU47cj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital - post-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">71,331,048</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">52,232,368</td><td style="text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td id="xdx_F10_zbJYkkAUYFJ" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Rounds to less than 1 share</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfSharesAndLossPerShareInformationTableTextBlock_zoECmvKmuBQa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - THE COMPANY AND BASIS OF PRESENTATION (Details - Retroactive basis the reverse stock splits)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of share and net loss per share from reverse stock split</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Weighted average shares outstanding, basic and diluted - pre-2025 splits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zLwNTRBtI8t6" title="Weighted average shares outstanding, basic"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zKaQiFz9gQY3" title="Weighted average shares outstanding, diluted">4,812,269,243</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zWOatSYPqSR" title="Weighted average shares outstanding, basic"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z5WURjpLB8cl" title="Weighted average shares outstanding, diluted">8,527,977</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average shares outstanding, basic and diluted - post-2025 splits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zqLlsTakjmpf" title="Weighted average shares of common stock outstanding, basic"><span id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zJPKh23rB6E2" title="Weighted average shares of common stock outstanding, diluted">532,036</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_z32HP9Ch4Hc7" title="Weighted average shares of common stock outstanding, basic"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zEwjRgNUXD84" title="Weighted average shares of common stock outstanding, diluted">943</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Basic and diluted net loss per shares attributable to common stockholders - pre-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z1Ep0fdtTq61" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_902_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z0S17JFLw9a" title="Diluted net loss per shares attributable to common stockholders">(0.00</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zhcIdeSqfcn3" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_900_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zSAWIpI7fqcg" title="Diluted net loss per shares attributable to common stockholders">(0.83</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net loss per shares attributable to common stockholders - post-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_905_eus-gaap--EarningsPerShareBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zAtCzODKpffg" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zuaqTyYiNdHb" title="Diluted net loss per shares attributable to common stockholders">(13.61</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--EarningsPerShareBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zype7LQRBmQl" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zo2ZN5ZC5O3b" title="Diluted net loss per shares attributable to common stockholders">(7,478.90</td><td style="text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfChangesToEquityStatementTableTextBlock_zaEyXrLw8lGb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - THE COMPANY AND BASIS OF PRESENTATION (Details - Balance sheet changes from split)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of equity statement information from reverse stock split</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20251231_zzKDYNQrYr3g" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20241231_zbrX8xLOsY1g" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--CommonStockValue_iI_hus-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zy6XdjlrVDkf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Common shares issued and outstanding - pre-2025 splits, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_906_eus-gaap--CommonStockSharesIssued_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zfyIWWPcgMoi" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z2eqlb7X4RR6" title="Common stock, shares outstanding">7,727,785,695 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90C_eus-gaap--CommonStockSharesIssued_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zc5vkj1jeW7i" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z5FolrHKd6qg" title="Common stock, shares outstanding">12,389,989 shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">77,278</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">124</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common shares issued and outstanding - post-2025 splits, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zTOAEuIIFb9h" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zoGKXGbD3ZLf" title="Common stock, shares outstanding">854,371 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zO6PR0q1ZqHb" title="Common stock, shares issued"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRIRSBDT01QQU5ZIEFORCBCQVNJUyBPRiBQUkVTRU5UQVRJT04gKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zJ4n3RsyPQq4" title="Common stock, shares outstanding">1,370 shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--CommonStockValue_iI_c20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zQUiscOOMPe1" style="text-align: right">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--CommonStockValue_iI_dxL_c20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_fKg_____zymDgOmMN9B1" style="text-align: right" title="::XDX::0"> * </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AdditionalPaidInCapital_iI_hus-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zRSkmoOoP9Pj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Additional paid-in capital - pre-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">71,253,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">52,232,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AdditionalPaidInCapital_iI_hus-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zSN6eBQU47cj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital - post-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">71,331,048</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">52,232,368</td><td style="text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td id="xdx_F10_zbJYkkAUYFJ" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Rounds to less than 1 share</td></tr> </table>

7727785695

12389989

77278

124

854371

1370

71253770

52232244

71331048

52232368

<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfSharesAndLossPerShareInformationTableTextBlock_zoECmvKmuBQa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - THE COMPANY AND BASIS OF PRESENTATION (Details - Retroactive basis the reverse stock splits)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of share and net loss per share from reverse stock split</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Weighted average shares outstanding, basic and diluted - pre-2025 splits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zLwNTRBtI8t6" title="Weighted average shares outstanding, basic"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zKaQiFz9gQY3" title="Weighted average shares outstanding, diluted">4,812,269,243</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zWOatSYPqSR" title="Weighted average shares outstanding, basic"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z5WURjpLB8cl" title="Weighted average shares outstanding, diluted">8,527,977</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average shares outstanding, basic and diluted - post-2025 splits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zqLlsTakjmpf" title="Weighted average shares of common stock outstanding, basic"><span id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zJPKh23rB6E2" title="Weighted average shares of common stock outstanding, diluted">532,036</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_z32HP9Ch4Hc7" title="Weighted average shares of common stock outstanding, basic"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zEwjRgNUXD84" title="Weighted average shares of common stock outstanding, diluted">943</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Basic and diluted net loss per shares attributable to common stockholders - pre-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z1Ep0fdtTq61" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_902_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_z0S17JFLw9a" title="Diluted net loss per shares attributable to common stockholders">(0.00</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--EarningsPerShareBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zhcIdeSqfcn3" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_900_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Pre2025SplitMember_zSAWIpI7fqcg" title="Diluted net loss per shares attributable to common stockholders">(0.83</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Basic and diluted net loss per shares attributable to common stockholders - post-2025 splits</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_905_eus-gaap--EarningsPerShareBasic_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zAtCzODKpffg" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_90F_eus-gaap--EarningsPerShareDiluted_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zuaqTyYiNdHb" title="Diluted net loss per shares attributable to common stockholders">(13.61</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--EarningsPerShareBasic_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zype7LQRBmQl" title="Basic net loss per shares attributable to common stockholders"><span id="xdx_90D_eus-gaap--EarningsPerShareDiluted_c20240101__20241231__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_zo2ZN5ZC5O3b" title="Diluted net loss per shares attributable to common stockholders">(7,478.90</td><td style="text-align: left">)</td></tr> </table>

4812269243

8527977

532036

943

-0.00

-0.83

-13.61

-7478.90

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The financial statements include some amounts that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and valuation of warrants, warrant and derivative liabilities, and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant. Fair Value of Financial Instruments ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1 - Unadjusted quoted prices in active markets for identical instruments that are accessible by the Company on the measurement date. Level 2 - Quoted prices in markets that are not active or inputs which are either directly or indirectly observable. Level 3 - Unobservable inputs for the instrument requiring the development of assumptions by the Company. The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The carrying values of the Company’s financial instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective fair values due to the relatively short-term nature of these instruments. The Company’s warrant liabilities are estimated using level 3 inputs (see Note 3). Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had $273,290 cash deposits and $11,767,499 of cash equivalents at December 31, 2025. The Company had $463,661 of cash deposits and $0 cash equivalents at December 31, 2024. The Company maintains cash deposits and cash equivalents at three financial institutions, which are insured by the FDIC up to $250,000. The Company’s cash balance may at times exceed these limits. On December 31, 2025 and 2024, the Company had $11,540,789 and $167,899, respectively, in excess of federally insured limits. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company maintains no international bank accounts. As of December 31, 2025, $25,000 of the Company’s cash was restricted as collateral related to the credit card program offered by our bank Accounts Receivable, Less Allowance for Credit Losses The Company estimates an allowance for credit losses based upon an evaluation of the current status of receivables, historical experience, and other factors, as necessary. It is reasonably possible that the Company’s estimate of the allowance for credit losses will change. The allowance for credit losses was $6,241 and $0 on December 31, 2025 and 2024, respectively. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers. Under ASC 606, revenue is recognized when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model in determining revenue recognition: Step 1 – Identify The Contract With A Customer – A contract exists when there is legally enforceable agreement between the Company and the customer that defines each party’s rights regarding the Nociscan report to be transferred and the payment terms, and collection of consideration is probable. Step 2 – Identify The Performance Obligations In The Contract – The Company contracts with customers contain a single performance obligation: the delivery of a Nociscan report. The Company does not provide ongoing services, post-delivery support, licensing arrangements, or other performance obligations after the report has been delivered. Step 3 – Determine The Transaction Price – The transaction price is the negotiated consideration specified in the contract for the Nociscan report. Customers do not pay upfront fees, licensing fees, or other additional amounts. To date, the Company’s reports are generally not reimbursable under third-party arrangements, with the exception of three private health insurance providers in the United Kingdom. Step 4 – Allocate The Transaction Price To The Performance Obligations – As each contract contains a single performance obligation, the entire transaction price is allocated to the delivery of the Nociscan report. Step 5 – Recognize Revenue When (Or As) The Entity Satisfies A Performance Obligations – Revenue is recognized at a point in time when control of the Nociscan report is transferred to the customer, which occurs upon delivery of the report. At that time, the company has fulfilled its performance obligation and has no further obligations to the customer. The Company invoices customers in accordance with the billing schedules set forth in its sales arrangements. Payment terms generally range from 30 to 90 days from the invoice date. Geographic Locations & Segments Approximately <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersOutsideTheUSMember_zqUkpiiU13Li" title="Revenues from contracts with customers">74% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersOutsideTheUSMember_zIAv6Zr8TMWj" title="Revenues from contracts with customers">35% of the Company’s revenues were generated from contracts with customers outside the United States during the years ended December 31, 2025, and 2024, respectively. All invoices are billed in the currency of the customers and are recorded in US Dollars at the then spot rate, which automatically is converted to dollars upon receipt and deposited in the Company’s bank. Differences between the amounts received and the amounts initially recorded are reflected in Other Income (Expense). Segment Disclosure Operating segments are components of an enterprise about which separate financial information is available and is evaluated quarterly, by management, namely the Chief Operating Decision Maker (“CODM”) of an organization, in order to determine operating and resource allocation decisions. By the definition, the Company has identified Brent Ness, Chief Executive Officer, as the CODM. The Company operates and reports in one segment (“Nociscan segment”) related to the delivery of Nociscan reports. The Company generates revenues, earnings, net income (loss), and cash flows through the single segment by collecting fees from our clients for providing Nociscan reports. The Company believes that this structure reflects its current operational and financial management, and that it provides the best structure for the Company to focus on growth opportunities while maintaining financial responsibility. The results of the reportable segment is derived directly from the Company’s management reporting system. The results are based on the Company’s method of internal reporting and are not necessarily in conformity with accounting principles generally accepted in the United States. Management measures the performance of the segment on several metrics, including contribution income (loss). Segment contribution income (loss) includes all product line segment revenue less the related costs of sales, research and development and sales and marketing costs. Contribution income (loss) is used, in part, to evaluate the performance of, and allocate resources to, the segment. Financial information and annual operating plans and forecasts are prepared and reviewed by the CODM at a segment level. The CODM assesses performance for the Nociscan segment and decides how to better allocate resources based on the segment strategy and net income (losses) that are reported on the Statements of Operations. The Company's objective in making resource allocation decisions is to optimize the financial results. The accounting policies of our Nociscan segment are the same as those described in the summary of significant accounting policies herein. Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the related assets. Computer and office equipment and computer software are depreciated over five years. Repairs and maintenance costs, which are not considered improvements and do not extend the useful life of the property and equipment, are expensed as incurred. Impairment of Long-Lived Assets The Company reviews long-lived assets, including intangible assets, property and equipment, for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable using pre-tax undiscounted cash flows. Impairment, if any, is measured as the amount by which the carrying value of a long-lived asset exceeds its fair value. Sales and Marketing Expenses The Company expenses the costs of sales and marketing its products and services as incurred. The primary drivers of cost have been employee payroll, the Clarity clinical study, website and branding development, press releases, attendance at various industry conferences, Key Opinion Leader consulting fees in the form of restricted stock grants, and travel expenses. Research and Development Costs Costs related to research, design and development of products are charged to research and development expense as incurred. These costs include direct compensation, benefits, and other headcount related costs for research and development personnel, regulatory consulting, our quality system, and costs for materials used in research and development activities. General and Administrative General and administrative expenses primarily consist of personnel and related costs, including stock-based compensation, legal fees relating to both intellectual property and corporate matters, accounting and audit related costs, insurance, corporate communications and public company expenses, information technology, depreciation, amortization and maintenance, and fees for consulting, business development and other professional services. Liquidity and Capital Resources As of December 31, 2025, we had cash and cash equivalents and restricted cash of $12,040,789. Subsequent to December 31, 2025, the Company raised additional capital through a registered direct offering (refer to Note 16 – Subsequent Events to our financial statements). We believe our current cash and cash equivalents and restricted cash will fund our operating expenses and capital expenditure requirements through the first quarter of 2028. We have based this estimate on assumptions that may prove to be wrong, and we could exhaust our available capital resources sooner than we expect. See “Liquidity And Capital Resources.” To finance our operations beyond that point, we will need to raise additional capital, which cannot be assured. If we are unable to raise additional capital in sufficient amounts or on terms acceptable to us, we may have to significantly delay, scale back, or discontinue the commercialization or further development of our SaaS platform. Share-Based Compensation The Company accounts for stock-based awards in accordance with provisions of ASC Topic 718, Compensation—Stock Compensation, under which the Company recognizes the grant-date fair value of stock-based awards issued to employees and nonemployee board members as compensation expense on a straight-line basis over the vesting period of the award, while awards containing a performance condition are recognized as expense when the achievement of the performance criteria is achieved. The Company uses the Black-Scholes option pricing model to determine the grant-date fair value of stock options. The Company records expense for forfeitures in the periods they occur. The exercise or strike price of each option is not less than 100% of the fair market value of the Common Stock subject to the option on the date the option is granted. The Company issues restricted stock unit awards to non-employee consultants who are providing various services. The awards are valued at the market price on the date of the grant. The awards vest over the contract life and based on achievement of targeted performance milestones. On occasion, the Company grants common stock to compensate vendors for services rendered. Deferred Financing Costs The Company capitalizes certain legal, accounting, and other fees and costs that are directly attributable to in-process equity financings as deferred offering costs until such financings are completed. Upon the completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering. During the year ended December 31, 2025, upon the completion of the two registered direct offerings and one public offering, approximately $2.4 million of offering costs were reclassified to additional paid-in capital ($1.6 million deducted from proceeds, and $0.9 million paid or accrued). During the year ended December 31, 2024, the Company raised aggregate gross proceeds of $6.6 through a combination of an equity line, at-the-market offerings, Regulation A+ offerings, and a follow-on public offering. Approximately $1.1 million of offering costs were reclassified to additional paid-in capital in connection with these financings.. Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with certain new or revised accounting standards that have different effective dates for public and private companies. Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. As of December 31, 2025 and 2024, the Company had deferred tax assets related to certain net operating losses. A valuation allowance was established against these deferred tax assets at their full amount, resulting in a zero balance of deferred tax assets on the balance sheets as of December 31, 2025 and 2024.

Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The financial statements include some amounts that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and valuation of warrants, warrant and derivative liabilities, and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant.

Fair Value of Financial Instruments ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1 - Unadjusted quoted prices in active markets for identical instruments that are accessible by the Company on the measurement date. Level 2 - Quoted prices in markets that are not active or inputs which are either directly or indirectly observable. Level 3 - Unobservable inputs for the instrument requiring the development of assumptions by the Company. The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The carrying values of the Company’s financial instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective fair values due to the relatively short-term nature of these instruments. The Company’s warrant liabilities are estimated using level 3 inputs (see Note 3).

Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had $273,290 cash deposits and $11,767,499 of cash equivalents at December 31, 2025. The Company had $463,661 of cash deposits and $0 cash equivalents at December 31, 2024. The Company maintains cash deposits and cash equivalents at three financial institutions, which are insured by the FDIC up to $250,000. The Company’s cash balance may at times exceed these limits. On December 31, 2025 and 2024, the Company had $11,540,789 and $167,899, respectively, in excess of federally insured limits. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company maintains no international bank accounts. As of December 31, 2025, $25,000 of the Company’s cash was restricted as collateral related to the credit card program offered by our bank

273290

11767499

463661

11540789

167899

25000

Accounts Receivable, Less Allowance for Credit Losses The Company estimates an allowance for credit losses based upon an evaluation of the current status of receivables, historical experience, and other factors, as necessary. It is reasonably possible that the Company’s estimate of the allowance for credit losses will change. The allowance for credit losses was $6,241 and $0 on December 31, 2025 and 2024, respectively.

6241

Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers. Under ASC 606, revenue is recognized when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model in determining revenue recognition: Step 1 – Identify The Contract With A Customer – A contract exists when there is legally enforceable agreement between the Company and the customer that defines each party’s rights regarding the Nociscan report to be transferred and the payment terms, and collection of consideration is probable. Step 2 – Identify The Performance Obligations In The Contract – The Company contracts with customers contain a single performance obligation: the delivery of a Nociscan report. The Company does not provide ongoing services, post-delivery support, licensing arrangements, or other performance obligations after the report has been delivered. Step 3 – Determine The Transaction Price – The transaction price is the negotiated consideration specified in the contract for the Nociscan report. Customers do not pay upfront fees, licensing fees, or other additional amounts. To date, the Company’s reports are generally not reimbursable under third-party arrangements, with the exception of three private health insurance providers in the United Kingdom. Step 4 – Allocate The Transaction Price To The Performance Obligations – As each contract contains a single performance obligation, the entire transaction price is allocated to the delivery of the Nociscan report. Step 5 – Recognize Revenue When (Or As) The Entity Satisfies A Performance Obligations – Revenue is recognized at a point in time when control of the Nociscan report is transferred to the customer, which occurs upon delivery of the report. At that time, the company has fulfilled its performance obligation and has no further obligations to the customer. The Company invoices customers in accordance with the billing schedules set forth in its sales arrangements. Payment terms generally range from 30 to 90 days from the invoice date.

Geographic Locations & Segments Approximately <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersOutsideTheUSMember_zqUkpiiU13Li" title="Revenues from contracts with customers">74% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueSegmentMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomersOutsideTheUSMember_zIAv6Zr8TMWj" title="Revenues from contracts with customers">35% of the Company’s revenues were generated from contracts with customers outside the United States during the years ended December 31, 2025, and 2024, respectively. All invoices are billed in the currency of the customers and are recorded in US Dollars at the then spot rate, which automatically is converted to dollars upon receipt and deposited in the Company’s bank. Differences between the amounts received and the amounts initially recorded are reflected in Other Income (Expense).

0.74

0.35

Segment Disclosure Operating segments are components of an enterprise about which separate financial information is available and is evaluated quarterly, by management, namely the Chief Operating Decision Maker (“CODM”) of an organization, in order to determine operating and resource allocation decisions. By the definition, the Company has identified Brent Ness, Chief Executive Officer, as the CODM. The Company operates and reports in one segment (“Nociscan segment”) related to the delivery of Nociscan reports. The Company generates revenues, earnings, net income (loss), and cash flows through the single segment by collecting fees from our clients for providing Nociscan reports. The Company believes that this structure reflects its current operational and financial management, and that it provides the best structure for the Company to focus on growth opportunities while maintaining financial responsibility. The results of the reportable segment is derived directly from the Company’s management reporting system. The results are based on the Company’s method of internal reporting and are not necessarily in conformity with accounting principles generally accepted in the United States. Management measures the performance of the segment on several metrics, including contribution income (loss). Segment contribution income (loss) includes all product line segment revenue less the related costs of sales, research and development and sales and marketing costs. Contribution income (loss) is used, in part, to evaluate the performance of, and allocate resources to, the segment. Financial information and annual operating plans and forecasts are prepared and reviewed by the CODM at a segment level. The CODM assesses performance for the Nociscan segment and decides how to better allocate resources based on the segment strategy and net income (losses) that are reported on the Statements of Operations. The Company's objective in making resource allocation decisions is to optimize the financial results. The accounting policies of our Nociscan segment are the same as those described in the summary of significant accounting policies herein.

Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the related assets. Computer and office equipment and computer software are depreciated over five years. Repairs and maintenance costs, which are not considered improvements and do not extend the useful life of the property and equipment, are expensed as incurred.

Impairment of Long-Lived Assets The Company reviews long-lived assets, including intangible assets, property and equipment, for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable using pre-tax undiscounted cash flows. Impairment, if any, is measured as the amount by which the carrying value of a long-lived asset exceeds its fair value.

Sales and Marketing Expenses The Company expenses the costs of sales and marketing its products and services as incurred. The primary drivers of cost have been employee payroll, the Clarity clinical study, website and branding development, press releases, attendance at various industry conferences, Key Opinion Leader consulting fees in the form of restricted stock grants, and travel expenses.

Research and Development Costs Costs related to research, design and development of products are charged to research and development expense as incurred. These costs include direct compensation, benefits, and other headcount related costs for research and development personnel, regulatory consulting, our quality system, and costs for materials used in research and development activities.

General and Administrative General and administrative expenses primarily consist of personnel and related costs, including stock-based compensation, legal fees relating to both intellectual property and corporate matters, accounting and audit related costs, insurance, corporate communications and public company expenses, information technology, depreciation, amortization and maintenance, and fees for consulting, business development and other professional services.

Liquidity and Capital Resources As of December 31, 2025, we had cash and cash equivalents and restricted cash of $12,040,789. Subsequent to December 31, 2025, the Company raised additional capital through a registered direct offering (refer to Note 16 – Subsequent Events to our financial statements). We believe our current cash and cash equivalents and restricted cash will fund our operating expenses and capital expenditure requirements through the first quarter of 2028. We have based this estimate on assumptions that may prove to be wrong, and we could exhaust our available capital resources sooner than we expect. See “Liquidity And Capital Resources.” To finance our operations beyond that point, we will need to raise additional capital, which cannot be assured. If we are unable to raise additional capital in sufficient amounts or on terms acceptable to us, we may have to significantly delay, scale back, or discontinue the commercialization or further development of our SaaS platform.

12040789

Share-Based Compensation The Company accounts for stock-based awards in accordance with provisions of ASC Topic 718, Compensation—Stock Compensation, under which the Company recognizes the grant-date fair value of stock-based awards issued to employees and nonemployee board members as compensation expense on a straight-line basis over the vesting period of the award, while awards containing a performance condition are recognized as expense when the achievement of the performance criteria is achieved. The Company uses the Black-Scholes option pricing model to determine the grant-date fair value of stock options. The Company records expense for forfeitures in the periods they occur. The exercise or strike price of each option is not less than 100% of the fair market value of the Common Stock subject to the option on the date the option is granted. The Company issues restricted stock unit awards to non-employee consultants who are providing various services. The awards are valued at the market price on the date of the grant. The awards vest over the contract life and based on achievement of targeted performance milestones. On occasion, the Company grants common stock to compensate vendors for services rendered.

Deferred Financing Costs The Company capitalizes certain legal, accounting, and other fees and costs that are directly attributable to in-process equity financings as deferred offering costs until such financings are completed. Upon the completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering. During the year ended December 31, 2025, upon the completion of the two registered direct offerings and one public offering, approximately $2.4 million of offering costs were reclassified to additional paid-in capital ($1.6 million deducted from proceeds, and $0.9 million paid or accrued). During the year ended December 31, 2024, the Company raised aggregate gross proceeds of $6.6 through a combination of an equity line, at-the-market offerings, Regulation A+ offerings, and a follow-on public offering. Approximately $1.1 million of offering costs were reclassified to additional paid-in capital in connection with these financings..

2400000

6600000

1100000

Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with certain new or revised accounting standards that have different effective dates for public and private companies.

Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. As of December 31, 2025 and 2024, the Company had deferred tax assets related to certain net operating losses. A valuation allowance was established against these deferred tax assets at their full amount, resulting in a zero balance of deferred tax assets on the balance sheets as of December 31, 2025 and 2024.

NOTE 3. FAIR VALUE MEASUREMENTS In accordance with ASC 820 (Fair Value Measurements and Disclosures), the Company uses various inputs to measure the outstanding warrants, certain embedded redemption features associated with the senior note to Aclarion, Inc. on a recurring basis to determine the fair value of the liability. <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zmiS4KNF2ue8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Recurring basis to determine the fair value of the liability)"> <tr style="vertical-align: bottom"> <td>Schedule of recurring basis to determine the fair value of the liability</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value measured as of December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Fair value on</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted prices in active markets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant other observable inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant unobservable inputs</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; width: 35%">Warrant liability</td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zmJMlWRhBNH2" style="text-align: right; width: 17%" title="Liability fair value">63</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_z8DzHlAK67Tb" style="text-align: right; width: 12%">–</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zm0NSez1saA7" style="text-align: right; width: 12%">–</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zMAI29OA2bk1" style="text-align: right; width: 12%">63</td><td style="text-align: left; width: 1%"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value measured as of December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Fair value on</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted prices in active markets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant other observable inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant unobservable inputs</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 35%; text-align: left">Warrant liability</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_z9mmumqfJxCa" style="width: 17%; text-align: right">11,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_ziOJVBm4VbUa" style="width: 12%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_znj8Vqh0p8sb" style="width: 12%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zkYqeOK5WdV7" style="width: 12%; text-align: right">11,869</td><td style="width: 1%; text-align: left"> </td></tr> </table> There were no transfers between Level 1, 2, and 3 during the years ended December 31, 2025 and 2024. The following tables present changes in Level 3 liabilities measures at fair value for the years ended December 31, 2025 and 2024. Both observable and unobservable inputs were used to determine the fair value positions that the Company has classified within the Level 3 category. <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zE69FmXpZZ94" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Liabilities measures at fair value)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of liabilities measures at fair value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zEXw3bWqbXWe" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--LiabilityToIssueCommitmentSharesMember_zWbc8hc7seEg" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250101__20251231_z4B54SKAdVxa" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrant Liability</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Liability to Issue Commitment Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_zWGl41Dxp8D2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Balance - January 1, 2025</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">80,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">92,641</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_zqPCHDjMcHLj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,806</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(80,772</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(92,578</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_zBRoHmE69Bv1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Balance - December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">63</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">63</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zWFIU1F8MR7i" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--LiabilityToIssueCommitmentSharesMember_z0eR69gpH9bd" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20240101__20241231_z4cFQG3ikCi" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrant Liability</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Liability to Issue Commitment Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_zXLyjpULOFOc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Balance - January 1, 2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">289,165</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">121,326</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">410,491</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues_iP2us-gaap--FairValueOptionChangesInFairValueGainLoss1_d0_ziLX0ct4e13k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional commitment shares liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,183</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_zJ13JZNgwjTl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(277,296</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(57,737</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(335,033</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_zTLLgnwSvvB2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance - December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,869</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">80,772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">92,641</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The fair value of the warrants to purchase shares of common stock was estimated using the following assumptions: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_z4e1lc5Nh2xd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value of the warrants)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of Issuance Warrant Liability</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025 Warrant Liability (1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 Warrant Liability (2)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Strike Price</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharePrice_iI_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zrkuyG4yVX4f" style="width: 12%; text-align: right" title="Strike Price">10.02</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--SharePrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_z9nyyUGAYwed" style="width: 12%; text-align: right" title="Strike Price">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--SharePrice_iI_c20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z3IQlH6XC8qd" style="width: 12%; text-align: right" title="Strike Price">0.29</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contractual term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zIEwGZhoV8Ql" title="Contractual term (years)">5.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_zBpXUlOCJw48" title="Contractual term (years)">5.0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Volatility (annual)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zzOvyvIQPZEk" title="Volatility (annual)">80.0%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zkquUhzUzN4l" title="Volatility (annual)">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_zlvy8Ld24TS" title="Volatility (annual)">120.0%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zUntIR6N6N1h" title="Risk-free rate">3.5%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zlHDZcQb8wlh" title="Risk-free rate">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z308L5whh1l2" title="Risk-free rate">4.29%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Floor Financing price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_ecustom--FloorFinancingPrice_iI_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zokGO84wLb2f" style="text-align: right" title="Floor Financing price">8.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--FloorFinancingPrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zlk6cMmX9gL3" style="text-align: right" title="Floor Financing price">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> n/a </td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td id="xdx_F0C_zzPIJPWMDdUj" style="width: 0.25in">(1)</td><td id="xdx_F17_z6IplsLijnGe" style="text-align: justify">The warrant liability as of December 31, 2025 was measured at fair value based on the Company’s closing market price of $4.60 per share as of that date, applied to the number of warrant shares outstanding.</td></tr> <tr style="vertical-align: top"> <td id="xdx_F0A_z8pcM5QTe1b8">(2)</td><td id="xdx_F17_zbMt1kUKiAUe" style="text-align: justify">The warrant liability as of December 31, 2024 was measured at fair value using a Monte Carlo simulation model.</td></tr></table>

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zmiS4KNF2ue8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Recurring basis to determine the fair value of the liability)"> <tr style="vertical-align: bottom"> <td>Schedule of recurring basis to determine the fair value of the liability</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value measured as of December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Fair value on</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted prices in active markets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant other observable inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant unobservable inputs</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; width: 35%">Warrant liability</td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zmJMlWRhBNH2" style="text-align: right; width: 17%" title="Liability fair value">63</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_z8DzHlAK67Tb" style="text-align: right; width: 12%">–</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zm0NSez1saA7" style="text-align: right; width: 12%">–</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zMAI29OA2bk1" style="text-align: right; width: 12%">63</td><td style="text-align: left; width: 1%"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value measured as of December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Fair value on</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted prices in active markets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant other observable inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant unobservable inputs</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 35%; text-align: left">Warrant liability</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_z9mmumqfJxCa" style="width: 17%; text-align: right">11,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_ziOJVBm4VbUa" style="width: 12%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_d0_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_znj8Vqh0p8sb" style="width: 12%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_pp0p0_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zkYqeOK5WdV7" style="width: 12%; text-align: right">11,869</td><td style="width: 1%; text-align: left"> </td></tr> </table>

11869

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zE69FmXpZZ94" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Liabilities measures at fair value)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of liabilities measures at fair value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zEXw3bWqbXWe" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--LiabilityToIssueCommitmentSharesMember_zWbc8hc7seEg" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20250101__20251231_z4B54SKAdVxa" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrant Liability</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Liability to Issue Commitment Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_zWGl41Dxp8D2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Balance - January 1, 2025</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">80,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">92,641</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_zqPCHDjMcHLj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,806</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(80,772</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(92,578</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_zBRoHmE69Bv1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Balance - December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">63</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">63</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_zWFIU1F8MR7i" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--LiabilityToIssueCommitmentSharesMember_z0eR69gpH9bd" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20240101__20241231_z4cFQG3ikCi" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrant Liability</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Liability to Issue Commitment Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_zXLyjpULOFOc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Balance - January 1, 2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">289,165</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">121,326</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">410,491</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues_iP2us-gaap--FairValueOptionChangesInFairValueGainLoss1_d0_ziLX0ct4e13k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional commitment shares liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,183</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_zJ13JZNgwjTl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(277,296</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(57,737</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(335,033</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_zTLLgnwSvvB2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance - December 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,869</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">80,772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">92,641</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

11869

80772

92641

-11806

-80772

-92578

289165

121326

410491

17183

-277296

-57737

-335033

11869

80772

92641

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_z4e1lc5Nh2xd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value of the warrants)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of assumptions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of Issuance Warrant Liability</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025 Warrant Liability (1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024 Warrant Liability (2)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 55%">Strike Price</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharePrice_iI_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zrkuyG4yVX4f" style="width: 12%; text-align: right" title="Strike Price">10.02</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--SharePrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_z9nyyUGAYwed" style="width: 12%; text-align: right" title="Strike Price">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--SharePrice_iI_c20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z3IQlH6XC8qd" style="width: 12%; text-align: right" title="Strike Price">0.29</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contractual term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zIEwGZhoV8Ql" title="Contractual term (years)">5.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_zBpXUlOCJw48" title="Contractual term (years)">5.0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Volatility (annual)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zzOvyvIQPZEk" title="Volatility (annual)">80.0%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zkquUhzUzN4l" title="Volatility (annual)">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_zlvy8Ld24TS" title="Volatility (annual)">120.0%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zUntIR6N6N1h" title="Risk-free rate">3.5%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20250101__20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zlHDZcQb8wlh" title="Risk-free rate">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240101__20241231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDIp_z308L5whh1l2" title="Risk-free rate">4.29%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Floor Financing price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_ecustom--FloorFinancingPrice_iI_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--IssuanceWarrantLiabilityMember_zokGO84wLb2f" style="text-align: right" title="Floor Financing price">8.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--FloorFinancingPrice_iI_d0_c20251231__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantLiabilityMember_fKDEp_zlk6cMmX9gL3" style="text-align: right" title="Floor Financing price">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> n/a </td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td id="xdx_F0C_zzPIJPWMDdUj" style="width: 0.25in">(1)</td><td id="xdx_F17_z6IplsLijnGe" style="text-align: justify">The warrant liability as of December 31, 2025 was measured at fair value based on the Company’s closing market price of $4.60 per share as of that date, applied to the number of warrant shares outstanding.</td></tr> <tr style="vertical-align: top"> <td id="xdx_F0A_z8pcM5QTe1b8">(2)</td><td id="xdx_F17_zbMt1kUKiAUe" style="text-align: justify">The warrant liability as of December 31, 2024 was measured at fair value using a Monte Carlo simulation model.</td></tr></table>

10.02

0.29

P5Y

0.800

1.200

0.035

0.0429

8.00 0

NOTE 4. RECENT ACCOUNTING PRONOUNCEMENTS Accounting Pronouncements Recently Adopted In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires the Company to disclose specified additional information in its income tax rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. ASU 2023-09 also requires the Company to disaggregate its income taxes paid disclosure by federal taxes, with further disaggregation required for significant individual jurisdictions. ASU 2023-09 is effective for the Company for the year ending December 31, 2025. The guidance allows for adoption using either prospective or retrospective transition method. The Company adopted ASU 2023-09 effective December 31, 2025 on a retrospective basis. The adoption did not have a material impact on the Company’s financial position, results of operations, or cash flows, as the guidance affects disclosures only. In November 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. ASU 2023-07 is effective for the Company for the year ended December 31, 2024 and early adoption is permitted. The company adopted the new standard effective December 31, 2024 on a retrospective basis. The adoption did not have any impact on the Company’s financial position, results of operations or cash flows. Accounting Pronouncements Not Yet Effective In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses”, which expands the disclosure requirements for specific costs and expenses. ASU 2024-03 is effective for the Company for the year ending December 31, 2027 and early adoption is permitted. Upon adoption, the guidance should be applied retrospectively to all prior periods presented in the financial statements. The company does not expect that the guidance will have material impacts on its financial position, results of operations or cash flows. The company is evaluating the impact that the updated standard will have on its financial statement disclosures. In 2025, the FASB issued ASU 2025-12, “Codification Improvements”, which includes technical corrections and clarifications to various topics in the Accounting Standards Codification. The guidance is effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements. In 2025, the FASB issued ASU 2025-11, “Interim Reporting (Topic 270): Narrow-Scope Improvements”, which clarifies certain interim reporting requirements. The guidance is effective for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of this guidance on its interim financial statement disclosures. With the exception of the new standards discussed above, there have been no other new accounting pronouncements that have significance, or potential significance, to the Company’s financial position, results of operations and cash flows.

NOTE 5. REVENUE Contract Balances The timing of revenue recognition, billings, and cash collections may result in trade, unbilled receivables, and deferred revenues on the balance sheets. At times, revenue recognition may occur before the billing, resulting in an unbilled receivable, which would represent a contract asset. The contract asset would be a component of accounts receivable and other assets for the current and non-current portions, respectively. In the event the Company receives advances or deposits from customers before revenue is recognized, this would result in a contract liability.

NOTE 6. SUPPLEMENTAL FINANCIAL INFORMATION Balance Sheets Accounts Receivable, Net <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zxKg9y7ZVyH1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts receivable)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsReceivableGross_iI_c20251231_fKDEp_zUFzANu1R691" style="width: 13%; text-align: right" title="Accounts receivable gross">35,921</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AccountsReceivableGross_iI_c20241231_fKDEp_zHLH4m0hGAt2" style="width: 13%; text-align: right" title="Accounts receivable gross">18,326</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20251231_ziJsH8UkZkIk" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">(6,241</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di0_c20241231_zlhSIPwXvzPa" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsReceivableNetCurrent_iI_c20251231_znkcdrGfNgWf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net">29,680</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AccountsReceivableNetCurrent_iI_c20241231_zBRY2jqHECKh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net">18,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td id="xdx_F03_z5mTI5fooG84" style="padding-left: 10pt; text-indent: -0.01pt; width: 3%">(1)</td> <td id="xdx_F14_zHtOlzf940yh" style="padding-left: 10pt; text-indent: -0.01pt; width: 97%">Accounts receivable denominated in foreign currencies in the years ended 2025 and 2024 represent 66% and 11%, respectively.</td></tr> </table> Prepaids Expenses <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zdpvqGBJl0Kj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids expenses)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Prepaid D&O Insurance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_z0ykQ87GaKfg" style="width: 13%; text-align: right" title="Prepaids and other current assets">121,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_zkq01DuAzcYa" style="width: 13%; text-align: right" title="Prepaids and other current assets">96,578</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Health Insurance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zGwSSXtq6d7a" style="text-align: right" title="Prepaids and other current assets">23,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zFSw7Jk0hSr3" style="text-align: right" title="Prepaids and other current assets">16,715</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Prepaid Other Insurance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_z4ej77ZQQYyc" style="text-align: right" title="Prepaids and other current assets">16,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_zlNCf5AM3Gpi" style="text-align: right" title="Prepaids and other current assets">15,592</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Clinical</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_zM1iFLvhQVG3" style="text-align: right" title="Prepaids and other current assets">27,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_zr1iDB0s9qvi" style="text-align: right" title="Prepaids and other current assets">26,428</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Prepaid Annual Fees</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_zFlOLBaGTO7j" style="text-align: right" title="Prepaids and other current assets">24,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_zLBD26bf9ETd" style="text-align: right" title="Prepaids and other current assets">24,079</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Royalties</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidRoyaltiesMember_zjsSFgtVkqXk" style="text-align: right" title="Prepaids and other current assets">54,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidRoyaltiesMember_zc3nvT5dNuN3" style="text-align: right" title="Prepaids and other current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Prepaid Consulting</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidConsultingMember_zhGPLIkV4XT2" style="text-align: right" title="Prepaids and other current assets">6,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidConsultingMember_zVKKC5rqOXj9" style="text-align: right" title="Prepaids and other current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Prepaid - other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherMember_z6nFD34IhvXa" style="border-bottom: Black 1pt solid; text-align: right" title="Prepaids and other current assets">41,321</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherMember_zinYSaB2bu02" style="border-bottom: Black 1pt solid; text-align: right" title="Prepaids and other current assets">4,168</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20251231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets">316,235</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20241231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets">183,560</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Other Current Assets <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zDkfa8SktvB9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Other current assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Short term deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--ShortTermDepositsMember_zrPd4fN90wRl" style="width: 13%; text-align: right" title="Other current assets">10,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--ShortTermDepositsMember_zFkEqJDBWki3" style="width: 13%; text-align: right" title="Other current assets">39,002</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred offering costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssetsCurrent_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--DeferredOfferingCostsMember_zh3LJiuOUmW4" style="border-bottom: Black 1pt solid; text-align: right" title="Other current assets">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherAssetsCurrent_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--DeferredOfferingCostsMember_zfyNrkW8zLik" style="border-bottom: Black 1pt solid; text-align: right" title="Other current assets">119,730</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20251231_zh01tfg4NfI2" style="border-bottom: Black 2.5pt double; text-align: right" title="Other current assets">10,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20241231_zq2x6kQSJP4d" style="border-bottom: Black 2.5pt double; text-align: right" title="Other current assets">158,732</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accounts Payable <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zHkglSbgaHL2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts payable)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zT9iQhV3GbLf" style="width: 13%; text-align: right" title="Accounts payable">324,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zlBRP8LSysvl" style="width: 13%; text-align: right" title="Accounts payable">525,582</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Credit cards payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zODhOJxIcXg" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable">8,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zZQndccBleE8" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable">6,021</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AccountsPayableCurrent_pp0p0_c20251231_z1BcZCPJbWwh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current">332,962</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AccountsPayableCurrent_pp0p0_c20241231_z6FdlZEJByti" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current">531,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accrued And Other Liabilities <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zEbVwyJ7E9h1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accrued and other liabilities)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of accrued and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accrued bonus</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zhMzCeNcRKt5" style="width: 13%; text-align: right" title="Accrued and other liabilities">393,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zK1Ect3KqnH3" style="width: 13%; text-align: right" title="Accrued and other liabilities">404,228</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued audit and legal expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_zWBeWpJfodsh" style="text-align: right" title="Accrued and other liabilities">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_zFYfqlnzjt09" style="text-align: right" title="Accrued and other liabilities">33,006</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Accrued board compensation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_zWzXhZiQuQGi" style="text-align: right" title="Accrued and other liabilities">66,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_z5DjW69SAlJ8" style="text-align: right" title="Accrued and other liabilities">46,250</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment banking and related fees</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--InvestmentBankingAndRelatedFeesMember_zunGLdRIpGL8" style="text-align: right" title="Accrued and other liabilities">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--InvestmentBankingAndRelatedFeesMember_zRY2kMXs4O98" style="text-align: right" title="Accrued and other liabilities">15,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other accrued expenses and liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zwiX4Rel4lZ" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities">34,651</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zFbEIBOqwcTd" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities">30,698</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231_zR2QX98xQyuc" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities">504,262</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_pp0p0_c20241231_ziTJddCcDwya" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities">529,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zxKg9y7ZVyH1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts receivable)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts receivable (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsReceivableGross_iI_c20251231_fKDEp_zUFzANu1R691" style="width: 13%; text-align: right" title="Accounts receivable gross">35,921</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AccountsReceivableGross_iI_c20241231_fKDEp_zHLH4m0hGAt2" style="width: 13%; text-align: right" title="Accounts receivable gross">18,326</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di_c20251231_ziJsH8UkZkIk" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">(6,241</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_di0_c20241231_zlhSIPwXvzPa" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsReceivableNetCurrent_iI_c20251231_znkcdrGfNgWf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net">29,680</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AccountsReceivableNetCurrent_iI_c20241231_zBRY2jqHECKh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net">18,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td id="xdx_F03_z5mTI5fooG84" style="padding-left: 10pt; text-indent: -0.01pt; width: 3%">(1)</td> <td id="xdx_F14_zHtOlzf940yh" style="padding-left: 10pt; text-indent: -0.01pt; width: 97%">Accounts receivable denominated in foreign currencies in the years ended 2025 and 2024 represent 66% and 11%, respectively.</td></tr> </table>

35921

18326

6241

-0

29680

18326

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zdpvqGBJl0Kj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids expenses)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Prepaid D&O Insurance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_z0ykQ87GaKfg" style="width: 13%; text-align: right" title="Prepaids and other current assets">121,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidDAndOInsuranceMember_zkq01DuAzcYa" style="width: 13%; text-align: right" title="Prepaids and other current assets">96,578</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Health Insurance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zGwSSXtq6d7a" style="text-align: right" title="Prepaids and other current assets">23,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidHealthInsuranceMember_zFSw7Jk0hSr3" style="text-align: right" title="Prepaids and other current assets">16,715</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Prepaid Other Insurance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_z4ej77ZQQYyc" style="text-align: right" title="Prepaids and other current assets">16,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherInsuranceMember_zlNCf5AM3Gpi" style="text-align: right" title="Prepaids and other current assets">15,592</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Clinical</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_zM1iFLvhQVG3" style="text-align: right" title="Prepaids and other current assets">27,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidClinicalMember_zr1iDB0s9qvi" style="text-align: right" title="Prepaids and other current assets">26,428</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Prepaid Annual Fees</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_zFlOLBaGTO7j" style="text-align: right" title="Prepaids and other current assets">24,632</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidAnnualFeesMember_zLBD26bf9ETd" style="text-align: right" title="Prepaids and other current assets">24,079</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Royalties</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidRoyaltiesMember_zjsSFgtVkqXk" style="text-align: right" title="Prepaids and other current assets">54,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidRoyaltiesMember_zc3nvT5dNuN3" style="text-align: right" title="Prepaids and other current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Prepaid Consulting</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidConsultingMember_zhGPLIkV4XT2" style="text-align: right" title="Prepaids and other current assets">6,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidConsultingMember_zVKKC5rqOXj9" style="text-align: right" title="Prepaids and other current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Prepaid - other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherMember_z6nFD34IhvXa" style="border-bottom: Black 1pt solid; text-align: right" title="Prepaids and other current assets">41,321</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--PrepaidExpenseAndOtherAssetsCurrent__us-gaap--NatureOfExpenseAxis__custom--PrepaidOtherMember_zinYSaB2bu02" style="border-bottom: Black 1pt solid; text-align: right" title="Prepaids and other current assets">4,168</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20251231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets">316,235</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20241231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Prepaids and other current assets">183,560</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

121458

96578

23682

16715

16947

15592

27328

26428

24632

24079

54167

6700

41321

4168

316235

183560

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zDkfa8SktvB9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Other current assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Short term deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--ShortTermDepositsMember_zrPd4fN90wRl" style="width: 13%; text-align: right" title="Other current assets">10,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--ShortTermDepositsMember_zFkEqJDBWki3" style="width: 13%; text-align: right" title="Other current assets">39,002</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred offering costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssetsCurrent_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--DeferredOfferingCostsMember_zh3LJiuOUmW4" style="border-bottom: Black 1pt solid; text-align: right" title="Other current assets">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherAssetsCurrent_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--OtherAssetsCurrent__us-gaap--TransactionTypeAxis__custom--DeferredOfferingCostsMember_zfyNrkW8zLik" style="border-bottom: Black 1pt solid; text-align: right" title="Other current assets">119,730</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20251231_zh01tfg4NfI2" style="border-bottom: Black 2.5pt double; text-align: right" title="Other current assets">10,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherAssetsCurrent_iI_pp0p0_c20241231_zq2x6kQSJP4d" style="border-bottom: Black 2.5pt double; text-align: right" title="Other current assets">158,732</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10000

39002

119730

10000

158732

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zHkglSbgaHL2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts payable)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zT9iQhV3GbLf" style="width: 13%; text-align: right" title="Accounts payable">324,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__us-gaap--AccountsPayableMember_zlBRP8LSysvl" style="width: 13%; text-align: right" title="Accounts payable">525,582</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Credit cards payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zODhOJxIcXg" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable">8,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccountsPayableCurrent_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableCurrent__us-gaap--TransactionTypeAxis__custom--CreditCardsPayableMember_zZQndccBleE8" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable">6,021</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AccountsPayableCurrent_pp0p0_c20251231_z1BcZCPJbWwh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current">332,962</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AccountsPayableCurrent_pp0p0_c20241231_z6FdlZEJByti" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, current">531,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

324470

525582

8492

6021

332962

531603

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zEbVwyJ7E9h1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accrued and other liabilities)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of accrued and other liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Accrued bonus</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zhMzCeNcRKt5" style="width: 13%; text-align: right" title="Accrued and other liabilities">393,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBonusMember_zK1Ect3KqnH3" style="width: 13%; text-align: right" title="Accrued and other liabilities">404,228</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued audit and legal expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_zWBeWpJfodsh" style="text-align: right" title="Accrued and other liabilities">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedAuditAndLegalExpensesMember_zFYfqlnzjt09" style="text-align: right" title="Accrued and other liabilities">33,006</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Accrued board compensation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_zWzXhZiQuQGi" style="text-align: right" title="Accrued and other liabilities">66,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--AccruedBoardCompensationMember_z5DjW69SAlJ8" style="text-align: right" title="Accrued and other liabilities">46,250</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment banking and related fees</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--InvestmentBankingAndRelatedFeesMember_zunGLdRIpGL8" style="text-align: right" title="Accrued and other liabilities">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--InvestmentBankingAndRelatedFeesMember_zRY2kMXs4O98" style="text-align: right" title="Accrued and other liabilities">15,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other accrued expenses and liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20251231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zwiX4Rel4lZ" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities">34,651</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_d0_c20241231__us-gaap--StatementOfFinancialPositionLocationBalanceAxis__us-gaap--AccruedLiabilitiesAndOtherLiabilities__us-gaap--TransactionTypeAxis__custom--OtherAccruedExpensesAndLiabilitiesMember_zFbEIBOqwcTd" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued and other liabilities">30,698</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_pp0p0_c20251231_zR2QX98xQyuc" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities">504,262</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_pp0p0_c20241231_ziTJddCcDwya" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued liabilities and other liabilities">529,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

393361

404228

10000

33006

66250

46250

15000

34651

30698

504262

529182

NOTE 7. LEASES The Company had no office lease for the years ended December 31, 2025 and 2024.

NOTE 8. PROPERTY, PLANT, AND EQUIPMENT The Company’s property and equipment are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zhEahHF30dRl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Property and equipment)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Computer and office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOfficeEquipmentMember_zkBTeaV8Xqxk" style="width: 13%; text-align: right" title="Property, plant and equipment, gross">25,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOfficeEquipmentMember_z55UJ3J85oEb" style="width: 13%; text-align: right" title="Property, plant and equipment, gross">18,147</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Software</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zIT76ZOJg3z5" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, gross">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zNuWTYTx0TFi" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, gross">42,150</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_zAuPOtMuYpPd" style="text-align: right" title="Property, plant and equipment, gross">25,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231_zqvzlIiSihuc" style="text-align: right" title="Property, plant and equipment, gross">60,297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zcR8T3qduZa9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(1,761</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20241231_zyngAk3Xhqo1" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(54,798</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z6tiNuQl7Vla" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net">24,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20241231_zXq8J7AkhFv5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net">5,499</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense related to property and equipment were $2,858 and $1,399 for the years ended December 31, 2025, and 2024, respectively. Future depreciation and amortization of property, equipment, and software is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock_zFRwecZAgZy5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Future depreciation)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of future depreciation of property and equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20251231_zvkQ34ifHvDl" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths_iI_pp0p0_zR6mDtyQKO89" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">5,186</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearTwo_iI_pp0p0_zALfk4AiskTc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearThree_iI_pp0p0_zpNI6n2tmt0h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearFour_iI_pp0p0_zCbkIg8ljRW6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearFive_iI_pp0p0_z7GEzn5PtMae" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,425</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zhEahHF30dRl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Property and equipment)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Computer and office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOfficeEquipmentMember_zkBTeaV8Xqxk" style="width: 13%; text-align: right" title="Property, plant and equipment, gross">25,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOfficeEquipmentMember_z55UJ3J85oEb" style="width: 13%; text-align: right" title="Property, plant and equipment, gross">18,147</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Software</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zIT76ZOJg3z5" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, gross">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zNuWTYTx0TFi" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, gross">42,150</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_zAuPOtMuYpPd" style="text-align: right" title="Property, plant and equipment, gross">25,930</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20241231_zqvzlIiSihuc" style="text-align: right" title="Property, plant and equipment, gross">60,297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20251231_zcR8T3qduZa9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(1,761</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20241231_zyngAk3Xhqo1" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(54,798</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z6tiNuQl7Vla" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net">24,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20241231_zXq8J7AkhFv5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant and equipment, net">5,499</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

25930

18147

42150

25930

60297

1761

54798

24169

5499

2858

1399

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock_zFRwecZAgZy5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Future depreciation)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of future depreciation of property and equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20251231_zvkQ34ifHvDl" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths_iI_pp0p0_zR6mDtyQKO89" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">5,186</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearTwo_iI_pp0p0_zALfk4AiskTc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearThree_iI_pp0p0_zpNI6n2tmt0h" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearFour_iI_pp0p0_zCbkIg8ljRW6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FutureDepreciationOfPropertyAndEquipmentInYearFive_iI_pp0p0_z7GEzn5PtMae" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,425</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,169</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5186 5186 5186 5186 3425

24169

NOTE 9. INTANGIBLE ASSETS The Company’s intangible assets are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zMi8i5aVj3C8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Intangible assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Patents and licenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_zTupGLMqRELa" style="width: 13%; text-align: right" title="Intangible assets gross">2,766,447</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_zLkByipZ3I6h" style="width: 13%; text-align: right" title="Intangible assets gross">2,584,072</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_znzRuazA9Tal" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross">5,017</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_zWoGaVUEHpXj" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross">5,017</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231_zPaVwby2aqSf" style="text-align: right" title="Intangible assets gross">2,771,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20241231_zX7maxWKlX99" style="text-align: right" title="Intangible assets gross">2,589,089</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20251231_zIDFmk1017Ec" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(1,519,933</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20241231_zJ5GFPYsdrkl" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(1,295,384</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20251231_zhEy0o6hClx6" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">1,251,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20241231_zjEWyKbGGw91" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">1,293,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense related to purchased intangible assets was $224,548 and $191,739 for the years ended December 31, 2025 and 2024, respectively. UC royalties are paid annually, amortized over twelve months, and charged to cost of revenue. Patents and trademarks are reviewed at least annually for impairment. No impairment was recorded through December 31, 2025, and 2024, respectively. Future amortization of intangible assets is as follows: <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zidwYiNxbDL9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Future amortization)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of future amortization of intangible assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20251231_zSaJ96rcDwSd" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths_iI_pp0p0_zJ8TkZIVgKS7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">236,690</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingAfterYearFive_iI_pp0p0_z6QSQVntFnia" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">68,082</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,251,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zMi8i5aVj3C8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Intangible assets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Patents and licenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_zTupGLMqRELa" style="width: 13%; text-align: right" title="Intangible assets gross">2,766,447</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentsAndLicensesMember_zLkByipZ3I6h" style="width: 13%; text-align: right" title="Intangible assets gross">2,584,072</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_znzRuazA9Tal" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross">5,017</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--OtherIntangibleAssetsMember_zWoGaVUEHpXj" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets gross">5,017</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20251231_zPaVwby2aqSf" style="text-align: right" title="Intangible assets gross">2,771,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20241231_zX7maxWKlX99" style="text-align: right" title="Intangible assets gross">2,589,089</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20251231_zIDFmk1017Ec" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(1,519,933</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20241231_zJ5GFPYsdrkl" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(1,295,384</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20251231_zhEy0o6hClx6" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">1,251,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20241231_zjEWyKbGGw91" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets, net">1,293,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2766447

2584072

5017

2771464

2589089

-1519933

-1295384

1251531

1293705

224548

191739

<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zidwYiNxbDL9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Future amortization)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of future amortization of intangible assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20251231_zSaJ96rcDwSd" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths_iI_pp0p0_zJ8TkZIVgKS7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">236,690</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,690</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRollingAfterYearFive_iI_pp0p0_z6QSQVntFnia" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">68,082</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,251,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

236690

68082

1251531

NOTE 10. SHORT TERM NOTES AND CONVERTIBLE DEBT As of December 31, 2025 and 2024, there were no short-term notes or convertible debts outstanding.

NOTE 11. COMMITMENTS AND CONTINGENCIES Royalty Agreement The Company has an exclusive license agreement with the Regents of the University of California to make, use, sell and otherwise distribute products under certain of the Regents of the University of California’s patents anywhere in the world. The Company is obligated to pay a minimum annual royalty of $50,000, and an earned royalty of 4% (subject to reduction to a minimum of 2% of net sales, in the event the Company pays a royalty on revenues to a third party) of net sales. The minimum annual royalty will be applied against the earned royalty due for the calendar year in which the minimum payment was made. The license agreements expire upon expiration of the patents and may be terminated earlier if the Company elects. The licensed patents that are currently issued expire between 2026 and 2037, without considering any possible patent term adjustment or extensions and assuming payment of all appropriate maintenance, renewal, annuity, or other governmental fees. The Company recorded royalty costs of $50,000 for each of the years ended December 31, 2025, and 2024. Litigation From time to time, we are involved in various disputes, claims, suits, investigations, and legal proceedings arising in the ordinary course of business. We believe that the resolution of current pending legal matters will not have a material adverse effect on our business, financial condition, results of operations or cash flows. Nonetheless, we cannot predict the outcome of these proceedings, as legal matters are subject to inherent uncertainties, and there exists the possibility that the ultimate resolution of these matters could have a material adverse effect on our business, financial condition, results of operations or cash flows. If any legal proceeding occurs, the Company would record a provision for a loss when it believes that it is both probable that a loss has been incurred, and the amount can be reasonably estimated. During the year ended December 31, 2025, the Company paid $687,500 to settle a dispute related to the “fee tail” provision under a previously executed investment banking agreement.

50000

687500

NOTE 12. STOCKHOLDERS’ EQUITY The Company filed an Amended and Restated Certificate of Incorporation on April 21, 2022, as part of the IPO. The Company is authorized to issue two classes of stock to be designated, respectively, “Common Stock” and “Preferred Stock.” The total number of shares which the Company is authorized to issue is two hundred twenty million (220,000,000) shares. Two hundred million (200,000,000) shares are authorized to be Common Stock, having a par value per share of $0.00001. Twenty million (20,000,000) shares are authorized to be Preferred Stock, having a par value per share of $0.00001. 2024 Public Offering On February 27, 2024, the Company completed a public offering of <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240226__20240227__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOffering2024Member__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember__us-gaap--StatementClassOfStockAxis__custom--UnitsMember_zK7qRXPzblA8" title="Units issued new">5,175,000 units (“Units”; equivalent to <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240226__20240227__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOffering2024Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember__us-gaap--StatementClassOfStockAxis__custom--UnitsMember_z5sftOwe6Nw" title="Units issued new">572 units following the 2025 Stock Splits) at a price of $0.58 per Unit (adjusted to $5,246.10 following the 2025 Stock Splits), for gross proceeds of approximately $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn6n6_c20240226__20240227__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOffering2024Member_zO5nSC6ISy12" title="Proceeds from sale of equity">3.0 million, before deducting offering expenses. Each Unit was comprised of (i) one share of common stock or, in lieu of common stock, one pre-funded warrant to purchase one share of common stock, and (ii) two common warrants, each common warrant to purchase a share of common stock. The pre-funded warrants were immediately exercisable at a price of $0.00001 (adjusted to $0.09 following the 2025 Stock Splits) per share of common stock and only expire when such pre-funded warrants are fully exercised. The common warrants were immediately exercisable at a price of $0.58 (adjusted to $5,246.10 following the 2025 Stock Splits) per share of common stock and will expire five years from the date of issuance. As of December 31, 2025, substantially all of the Company’s outstanding Pre-funded Warrants issued in connection with the 2024 public offering have been exercised. As a result, a de minimis number of Pre-funded Warrants remain outstanding. Subscription Agreements On August 12, 2024, the Company entered into a subscription agreement with an institutional investor, pursuant to which the Company agreed to issue and sell to the investor <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240811__20240812__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zmo8n9QnQ9U" title="Stock issued new, shares">400,000 shares (equivalent to <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240811__20240812__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zrIQQoi44aNi" title="Stock issued new, shares">44 shares following the 2025 Stock Splits) of common stock of the Company at a price of $0.29 per share (equivalent to $2,623.05 following the 2025 Stock Splits) for gross proceeds to the Company of $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240811__20240812__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member_z06QIP4hURog" title="Gross proceeds from equity">116,000. The shares were not placed through the efforts of a placement agent, and no fees or commissions were paid on the transaction. On August 15, 2024, the Company entered into a subscription agreement with an institutional investor, pursuant to which the Company agreed to issue and sell to the investor <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240801__20240815__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zGJJJL73LlVh" title="Stock issued new, shares">425,000 shares (equivalent to <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240801__20240815__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_za3zS3gEgJb" title="Stock issued new, shares">47 shares following the 2025 Stock Splits) of common stock of the Company at a price of $0.29 per share (equivalent to $2,623.05 following the 2025 Stock Splits) for gross proceeds to the Company of $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240801__20240815__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member_zukVvG2gLhna" title="Gross proceeds from equity">116,000. The shares were not placed through the efforts of a placement agent, and no fees or commissions were paid on the transaction. On August 27, 2024, the Company entered into a subscription agreement with certain accredited investors to which the Company agreed to issue and sell to the investors <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240826__20240827__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zBLo5kO1jwBa" title="Stock issued new, shares">1,000,000 shares of common stock (equivalent to <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240826__20240827__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zlujuhUZcM7l" title="Stock issued new, shares">111 shares following the 2025 Stock Splits) at a price of $0.29 per share (equivalent to $2,623.05 following the 2025 Stock Splits) for gross proceeds of $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240826__20240827__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OfferingStatement2024Member_zq8LrVcoInkl" title="Gross proceeds from equity">290,000. The Shares were offered at-the-market under NASDAQ rules and pursuant to the Company’s Form 1-A initially filed on June 11, 2024 and qualified on June 24, 2024. All of the foregoing shares were offered at-the-market under NASDAQ rules and pursuant to the Company’s Form 1-A initially filed with the SEC on June 11, 2024 and qualified on June 24, 2024. In connection with the August 27, 2024, subscription agreement, the Company also entered into a warrant purchase agreement with the accredited investors pursuant to which the Company issued warrants to purchase up to <span id="xdx_908_ecustom--WarrantsIssuedShares_c20240826__20240827__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantPurchaseAgreementMember_zjd08icy7f8d" title="Warrants purchase">400,000 Common Stock (<span id="xdx_903_ecustom--WarrantsIssuedShares_c20240826__20240827__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantPurchaseAgreementMember_zP8ESDTPgTp8" title="Warrants issued shares">44 shares following the 2025 Stock Splits) exercisable on or after February 27, 2025 with a five-year term and an initial exercise price of $0.29 per share (adjusted to $<span id="xdx_904_eus-gaap--SharePrice_iI_c20240827__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--AccreditedInvestorsMember__us-gaap--StatementClassOfStockAxis__custom--StockSplit2025Member_zi6Fy0cdtL6f" title="Share price">2,623.05 following the 2025 Stock Splits). The exercise price of the warrants will be adjusted if the Company sells any shares of Common Stock for a consideration per share less than a price equal to the warrant exercise price in effect immediately prior to such sale. On September 30, 2024, as a result of the securities purchase agreement for the Company’s Series C Preferred Stock noted below, the exercise price for the Warrants was adjusted to $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantPurchaseAgreementMember_zTpm1HxQuTPd" title="Warrants exercise price">0.1759 per share (adjusted to $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SubscriptionAgreementMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantPurchaseAgreementMember_zYvy0zkuzflg" title="Warrants exercise price">1,591.02 following the 2025 Stock Splits). White Lion Equity Line Agreement The Company had an equity line common stock purchase agreement (the “Equity Line Purchase Agreement”) with White Lion Capital, LLC (“White Lion”) since 2023. Pursuant to the Equity Line Purchase Agreement, during the year ended December 31, 2024, the Company issued to White Lion <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20241231__us-gaap--SubsidiarySaleOfStockAxis__custom--WhiteLionEquityLineAgreementMember__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zuFbTFB90Li6" title="Stock issued new, shares">1,502,343 common shares (<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20241231__us-gaap--SubsidiarySaleOfStockAxis__custom--WhiteLionEquityLineAgreementMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zB4Ck2CUuRYa" title="Stock issued new, shares">166 shares post-2025 Stock Splits) for total proceeds of $<span id="xdx_901_eus-gaap--ProceedsFromSecuredLinesOfCredit_c20250101__20251231__us-gaap--SubsidiarySaleOfStockAxis__custom--WhiteLionEquityLineAgreementMember_z8sGWI7GzQcb" title="Proceeds from equity line of credit">1,754,032. Since the initiation of the Equity Line Purchase Agreement and through December 31, 2024, the Company had issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesOther_c20230101__20251231__us-gaap--SubsidiarySaleOfStockAxis__custom--WhiteLionEquityLineAgreementMember__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zUf6aZRT2a73" title="Stock issued new, shares">1,800,000 shares (<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesOther_c20230101__20251231__us-gaap--SubsidiarySaleOfStockAxis__custom--WhiteLionEquityLineAgreementMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_z9EA7EcPYCDj" title="Stock issued new, shares">199 shares post-2025 Stock Splits) to White Lion for total proceeds of $3,216,981. Pursuant to the Equity Line Agreement, the Company had the right, but not the obligation to require White Lion to purchase, from time to time, up to $<span id="xdx_90E_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20251231__us-gaap--SubsidiarySaleOfStockAxis__custom--WhiteLionEquityLineAgreementMember_zFhVk5TrAQE3" title="Equity line maximum borrowing capacity">10,000,000 in aggregate gross purchase price of newly issued shares of the Company’s common stock, subject to certain limitations and conditions set forth in the Equity Line Purchase Agreement. As of December 31, 2025, the Company’s commitment period under the equity line common stock purchase agreement with White Lion had expired. Ascendiant Capital Markets, LLC Sales Agreement On September 24, 2024, the Company entered into an At-The-Market Issuance Sales Agreement (the “Sales Agreement”) with Ascendiant Capital Markets, LLC, (“Ascendiant”) as sales agent, to sell shares of its common stock, par value $0.00001 per share, having an aggregate offering price of up to $10 million from time to time, through an “at the market offering” as defined in Rule 415 under the Securities Act of 1933, as amended. The aggregate market value of shares of the Company’s common stock eligible for sale under the Sales Agreement was subject to the limitations of General Instruction I.B.6 of Form S-3, to the extent required under such restriction. The Company was not obligated to make any sales of shares of common stock under the Sales Agreement. The Company and Ascendiant each had the right, in their sole discretion, to terminate the Sales Agreement pursuant to the terms and subject to the conditions set forth in the Sales Agreement. The Company was required to pay Ascendiant a commission of up to 3.0% of the gross proceeds from the sales of its common stock sold through Ascendiant under the Sales Agreement. The Company also reimbursed Ascendiant for certain expenses incurred in connection with the Sales Agreement. During the year ended December 31, 2024, the Company sold <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240101__20241231__us-gaap--SubsidiarySaleOfStockAxis__custom--AscendiantSalesAgreementMember_zCfvdAaGEDD6" title="Stock issued new, shares">1,606,211 shares (<span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240101__20241231__us-gaap--SubsidiarySaleOfStockAxis__custom--AscendiantSalesAgreementMember__us-gaap--TransactionTypeAxis__custom--Post2025SplitMember_ze0wIaa3uxHa" title="Stock issued new, shares">178 shares post-2025 Stock Splits) of its common stock under the Sales Agreement for net proceeds of $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240101__20241231__us-gaap--SubsidiarySaleOfStockAxis__custom--AscendiantSalesAgreementMember_zTZqRcpC4VJ9" title="Proceeds from sale of equity">288,294. On January 3, 2025, the Company terminated the Sales Agreement. Issuances of Preferred Stock Series B Preferred Stock On August 14, 2024, the Company entered into an exchange agreement (the “Exchange Agreement”) with accredited investors to exchange $<span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20240813__20240814__us-gaap--DebtInstrumentAxis__custom--SeriesBNotesPayableMember__us-gaap--SubsidiarySaleOfStockAxis__custom--ExchangeAgreementsMember_zRtUhgC7BQSi" title="Debt converted, amount converted">930,052 of principal and accrued interest on the September 2023 Notes for <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240813__20240814__us-gaap--DebtInstrumentAxis__custom--SeriesBNotesPayableMember__us-gaap--SubsidiarySaleOfStockAxis__custom--ExchangeAgreementsMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zXdKMBhqnos9" title="Debt converted, shares issued">930 shares of newly issued Series B convertible preferred stock (the “Series B Preferred Stock”) at a purchase price of $1,000 per share. The Series B Preferred Stock is convertible into common stock at an initial conversion price of $0.234 per share ($2,116.53 post-2025 Stock Splits). Holders of the Series B Preferred Stock are entitled to dividends in the amount of 10% per annum, payable quarterly. On January 22, 2025, the Company redeemed all Series B Preferred Stock and related accrued dividends with a cash payment of $<span id="xdx_906_eus-gaap--PaymentsForRepurchaseOfRedeemablePreferredStock_c20250121__20250122__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zreuzpVqqI02" title="Redemption of Series B Preferred Stock and accrued dividends">1,213,590. Series C Preferred Stock Financing On September 30, 2024, the Company entered into a securities purchase agreement with accredited investors for a convertible preferred stock and warrants financing. The Company received $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfPreferredStockPreferenceStockAndWarrants_pp0p0_c20240901__20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zOqScKm0EGCa" title="Proceeds from preferred stock and warrants">1,000,000 of gross proceeds in connection with the closing of this financing. The Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pp0p0_c20240901__20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zKzYbBYoGb36" title="Shares issued">1,000 shares of Series C convertible preferred stock (the “Series C Preferred Stock”) at a purchase price of $1,000 per share of Series C Preferred Stock. The Series C Preferred Stock is convertible into common stock at an initial conversion price of $0.1759 per share ($1,591.02 post-2025 Stock Splits) of common stock. The Company also issued warrants exercisable for <span id="xdx_900_ecustom--WarrantsIssuedShares_pp0p0_c20240901__20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--WarrantsMember__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zzwYCjgEYZD6" title="Warrants issued">5,685,049 shares of common stock (equivalent to <span id="xdx_90A_ecustom--WarrantsIssuedShares_pp0p0_c20240901__20240930__us-gaap--SubsidiarySaleOfStockAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--WarrantsMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zNG5BV89bLWk">629 following the 2025 Stock Splits) with a 5.5-year term and an initial exercise price of $0.1759 (adjusted to$1,591.02 following the 2025 Stock Splits). During the fourth quarter of 2024, certain holders converted 126 shares of C Preferred Stock and related accrued dividends into <span id="xdx_902_eus-gaap--StockDividendsShares_c20241001__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zaAVV9fYXqYd" title="Dividend shares">739,050 shares of common stock (equivalent to <span id="xdx_906_eus-gaap--StockDividendsShares_c20241001__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zInOgPpfatn5" title="Dividend shares">82 common shares following the 2025 Stock Splits). There were 874 C Preferred shares remaining at December 31, 2024. During the three months ended March 31, 2025, certain holders converted the remaining <span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250331__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesCPreferredConvertedIntoCommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zxm5cXTfzlTj" title="Stock converted, shares converted">874 shares of C Preferred Stock and related accrued dividends into <span id="xdx_90D_eus-gaap--ConversionOfStockSharesIssued1_c20250101__20250331__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesCPreferredConvertedIntoCommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zrBcSIXFXuy2" title="Stock converted, shares issued">6,211,618 shares of common stock (equivalent to <span id="xdx_90F_eus-gaap--ConversionOfStockSharesIssued1_c20250101__20250331__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesCPreferredConvertedIntoCommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zbxQo4c5APwj" title="Stock converted, shares issued">687 common shares following the 2025 Stock Splits). During the three months ended March 31, 2025, holders of the Series C warrants exercised 5,685,049 warrants (<span id="xdx_90E_ecustom--WarrantsExercised_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCWarrantsMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_z6QoZBsBo784" title="Warrants exercised">629 post-2025 Stock Splits). <span id="xdx_900_ecustom--WarrantsExercised_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCWarrantsMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PerShare03Member_zFnhvXWcvG4i" title="Warrants exercised">4,548,039 (<span id="xdx_90E_ecustom--WarrantsExercised_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCWarrantsMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PerShare03Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zT87fv3LOQ16" title="Warrants exercised">503 post-2025 Stock Splits) warrants were exercised at $0.03 per share ($271.35 post-2025 Stock Splits), and <span id="xdx_90C_ecustom--WarrantsExercised_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCWarrantsMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PerShare01759Member_zhCBbqY3p2N9" title="Warrants exercised">1,137,010 (<span id="xdx_906_ecustom--WarrantsExercised_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCWarrantsMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PerShare01759Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zmnqmnd6uxIj" title="Warrants exercised">126 post-2025 Stock Splits) warrants were exercised at $0.1759 per share ($1,591.02 post-2025 Stock Splits). The Company received payments of $336,411 as part of the warrant exercises. 2025 Registered Direct Public Offerings January 2025 Registered Direct Public Offerings On January 3, 2025, the Company sold in a registered direct offering an aggregate of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250103__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember_zU41hkOIjsl4" title="Stock issued new, shares">3,380,276 shares (<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250103__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zODgxpOoXc76">374 shares post-2025 Stock Splits) of its common stock at a price of $0.142 per share ($1,284.39 post-2025 Stock Splits). The net proceeds to the Company of this offering were approximately $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250101__20250103__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember_z4NW0iGHv4Pg" title="Proceeds from sale of common stock">450,000. On January 30, 2025, the Company sold in a registered direct offering an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250128__20250130__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember_zeAiKIGwRQc1" title="Stock issued new, shares">506,803 shares (<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250128__20250130__us-gaap--SubsidiarySaleOfStockAxis__custom--RegisteredDirectOfferingMember__us-gaap--TransactionTypeAxis__custom--SecondPostStockSplitMember_z2qUbRUj6xz6">18,770 shares post-Second 2025 Stock Split) of its common stock at a price of $9.25 per share ($249.75 post-March 2025 stock split). The net proceeds to the Company of this offering were $4.4 million. October 2025 Registered Direct Public Offering On October 14, 2025, the Company sold, in a registered direct public offering, an aggregate of (i) <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251013__20251014__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zTFySCbuWP88" title="Stock issued new, shares">64,000 shares of the Company’s common stock, and (ii) pre-funded warrants (the “Pre-funded Warrants”) to purchase up to <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251013__20251014__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember_zljFfmhslZQh" title="Stock issued new, shares">236,000 shares of common stock, at an offering price of $8.36 per share. The Pre-funded Warrants were immediately exercisable, with exercise price of $.00001 per share. A holder of Pre-funded Warrants may not exercise the warrant if the holder, together with its affiliates, would beneficially own more than either 4.99% or 9.99% of the number of shares of the common stock outstanding immediately after giving effect to such exercise. A holder of Pre-funded Warrants may increase or decrease this percentage not in excess of 9.99% by providing at least 61 days’ prior notice to the Company. The aggregate gross proceeds to the Company from this offering were approximately $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20251013__20251014__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember_zS1EEbYYAIni" title="Proceeds from issuance of equity">2.5 million, before deducting the placement agent fees of 7% of the aggregate gross proceeds and other offering expenses payable by the Company. The Company intends to use the net proceeds from the offering to fund market development and clinical evidence, product development and quality, and general and administration support, and other general corporate purposes. As of December 31, 2025, <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--SubsidiarySaleOfStockAxis__custom--Oct2025RegisteredDirectPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PrefundedWarrantsMember_zgzgKUwle39f" title="Warrants outstanding">28,000 Pre-funded Warrants issued in connection with the direct offering remained unexercised, all of which were subsequently exercised on January 8, 2026. Units Offering Of Common Stock And Warrants On January 15, 2025, the Company sold, in an underwritten public offering, an aggregate of (i) <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zTGW0Gsik9N8">100,000 shares (<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zPBx1OaX2bXj">11 shares post-2025 Stock Splits) of the Company’s common stock, (ii) <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember_zdayKg6okN8h">143,900,000 pre-funded warrants (the “Pre-Funded Warrants) (<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_z0H2yqbLiOl8">15,909 pre-funded warrants post-2025 Stock Splits) to purchase up to an aggregate of 143,900,000 common shares (15,909 shares post-2025 Stock Splits), (iii) <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesACommonWarrantsMember_zvYpUI1JEHz6">144,000,000 Series A Common Warrants (the “Series A Common Warrants”) (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesACommonWarrantsMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zJKI7K9Xtxlc">15,920 warrants post-2025 Stock Splits), and (iv) 144,000,000 Series B Common Warrants (the “Series B Common Warrants” and, together with the Series A Common Warrants, the “Common Warrants”) Each share or Pre-Funded Warrant, as applicable, was sold together with one Series A Common Warrant to purchase one share of Common Stock and one Series B Common Warrant to purchase one share of Common Stock. The public offering price for each Unit (consisting of a common share (or Pre-Funded Warrant in lieu thereof) and accompanying Common Warrants was $0.10 ($904.50 post-2025 Stock Splits). In addition, the Company granted Dawson James an option to purchase up to an additional <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--CounterpartyNameAxis__custom--UnderwriterMember_zdJ2h9awqo5i">21,000,000 shares (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--CounterpartyNameAxis__custom--UnderwriterMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zAxfiIsEu9b4">2,322 shares post-2025 Stock Splits) of our common stock (or Pre-Funded Warrants in lieu of shares of Common Stock), at the public offering price, less underwriting discounts and commissions, and up to an additional <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesACommonWarrantsMember__srt--CounterpartyNameAxis__custom--UnderwriterMember_zr6XKF2CuNZ3">21,000,000 (<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesACommonWarrantsMember__srt--CounterpartyNameAxis__custom--UnderwriterMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zAbLgyL6Ajpc">2,322 shares post-2025 Stock Splits) Series A Common Warrants and up to an additional <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonWarrantsMember__srt--CounterpartyNameAxis__custom--UnderwriterMember_zOQO8rMUJOJg">21,000,000 (<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250114__20250115__us-gaap--SubsidiarySaleOfStockAxis__custom--Jan2025UnderwrittenPublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonWarrantsMember__srt--CounterpartyNameAxis__custom--UnderwriterMember__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_z811SOTI9Ztf">2,322 post-2025 Stock Splits) Series B Common Warrants at a nominal price within 45 days from January 15, 2025, to cover over-allotment sales. Dawson James exercised its option to purchase 21,000,000 (2,322 post-2025 Stock Splits) Series A Common Warrants and 21,000,000 (2,322 post-2025 Stock Splits) Series B Common Warrants. The net proceeds to the Company of this offering were $13.4 million. Warrants The Pre-Funded Warrants had an exercise price of $0.00001 ($.09 post-2025 Stock Splits) per share, were immediately exercisable and expired when exercised in full. All Pre-Funded Warrants have been exercised as of March 31, 2025. Each Series A Common Warrant will have an exercise price per share of $0.20 ($1,809.00 post-2025 Stock Splits) and will be exercisable beginning on the first trading day following the date on which Stockholder Approval is received and deemed effective (the “Initial Exercise Date” or the “Stockholder Approval Date”). The Series A Common Warrants will expire on the five-year anniversary of the Initial Exercise Date. The Series B Common Warrants will have an exercise price per share of $0.20 ($1,809.00 post-2025 Stock Splits) and will be exercisable beginning on the Initial Exercise Date. The Series B Common Warrants will expire on the two and one-half anniversary of the Initial Exercise Date. Approval of A and B Warrant Shares On March 5, 2025, the Company convened a Special Meeting of Stockholders. Stockholders approved the full issuance of shares of common stock issuable by the Company upon exercise of the Series A Common Warrants and the Series B Common Warrants. Following March 5, 2025, holders of Series B warrants have exercised substantially all of our outstanding Series B warrants using the alternative cashless exercise (“ACE”) feature included in those warrants. The Company has issued approximately <span id="xdx_905_eus-gaap--ConversionOfStockSharesIssued1_pn5n6_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesBCommonWarrantsMember_zeMUCc59EWa3" title="Stock converted, shares issued">14.7 million common shares (<span id="xdx_90D_eus-gaap--ConversionOfStockSharesIssued1_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesBCommonWarrantsMember__us-gaap--TransactionTypeAxis__custom--SecondPostStockSplitMember_zxULzHa2sdXc">544 thousand shares adjusted for the Second 2025 Stock Split) in such Series B warrant exercises. No Series A warrants have been exercised as of December 31, 2025. Warrants The following table summarizes the Company’s outstanding warrants as of December 31, 2025. The warrants and related strike prices have been adjusted to reflect the 2025 Stock Splits: <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zTxbN5X0nL1f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (Details - Outstanding warrants)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of warrants and related strike prices</td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Number of shares outstanding"> </td><td style="text-align: left"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Issue Date</td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Strike Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number Outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiration</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 37%">April 21, 2022 (1)</td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">629,532</td><td style="width: 2%; text-align: left"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zLnCBz9FUqsc" style="width: 20%; text-align: right" title="Number of shares outstanding">17</td><td style="width: 1%; text-align: left"> </td> <td style="width: 20%"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_z0oR3H4e54fh" title="Expiration">April 21, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>April 21, 2022</td> <td style="text-align: left">$</td><td style="text-align: right">787,277</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zIImGKPIsTm" style="text-align: right" title="Number of shares outstanding">1</td><td style="text-align: left"> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zxA3Yk8u1A75" title="Expiration">April 26, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>April 21, 2022</td> <td style="text-align: left">$</td><td style="text-align: right">629,532</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zGgZ4kLAPktg" style="text-align: right" title="Number of shares outstanding">3</td><td style="text-align: left"> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zVgBRxBSNGZc" title="Expiration">April 21, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>May 16, 2023</td> <td style="text-align: left">$</td><td style="text-align: right">2,623</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_z75U6ThuPmx" style="text-align: right" title="Number of shares outstanding">9</td><td style="text-align: left"> </td> <td><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zYOUoJ3mRHk2" title="Expiration">May 16, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>November 21, 2023</td> <td style="text-align: left">$</td><td style="text-align: right">2,623</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zDX7Is4WfDT3" style="text-align: right" title="Number of shares outstanding">5</td><td style="text-align: left"> </td> <td><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zaxiUaoGpwHb" title="Expiration">November 21, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>November 21, 2023</td> <td style="text-align: left">$</td><td style="text-align: right">1</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zX59c1gDPpXa" style="text-align: right" title="Number of shares outstanding">1</td><td style="text-align: left"> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zKM8OXIwGEYl" title="Expiration">November 21, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>February 27, 2024</td> <td style="text-align: left">$</td><td style="text-align: right">5,246</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zn6geErGKLkb" style="text-align: right" title="Number of shares outstanding">1,144</td><td style="text-align: left"> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zyisbKspPS8k" title="Expiration">February 27, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>August 27, 2024</td> <td style="text-align: left">$</td><td style="text-align: right">250</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zmP0eOzvp2gd" style="text-align: right" title="Number of shares outstanding">22</td><td style="text-align: left"> </td> <td><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zS1et9c9p1u" title="Expiration">August 27, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>August 27, 2024</td> <td style="text-align: left">$</td><td style="text-align: right">181</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zhZOLxbJaln6" style="text-align: right" title="Number of shares outstanding">221</td><td style="text-align: left"> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zcANo9wokWP3" title="Expiration">September 5, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>January 16, 2025 (2)</td> <td style="text-align: left">$</td><td style="text-align: right">181</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zKhTo6cgUxQk" style="text-align: right" title="Number of shares outstanding">18,242</td><td style="text-align: left"> </td> <td><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zQIUo1Bx7Fi3" title="Expiration">March 5, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>January 16, 2025 (3)</td> <td style="text-align: left">$</td><td style="text-align: right">181</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zZPZ8Xj4Ic53" style="text-align: right" title="Number of shares outstanding">45</td><td style="text-align: left"> </td> <td><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zA9nCAbgqfEi" title="Expiration">September 5, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>October 14, 2025 (4)</td> <td style="text-align: left">$</td><td style="text-align: right">.00001</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zMqRqlPD7Sa1" style="text-align: right" title="Number of shares outstanding">28,000</td><td style="text-align: left"> </td> <td style="text-align: left">Do Not Expire</td></tr> </table> ___________ <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td id="xdx_F06_z5oR1RaQVCP8" style="vertical-align: top; width: 5%; text-align: left">(1)</td><td style="width: 1%; text-align: left"></td> <td id="xdx_F10_zqaaYU4ARgxh" style="width: 94%; font-style: italic; text-align: left">These warrants were issued as part of the Company’s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol “ACONW.”</td></tr> <tr style="vertical-align: bottom"> <td id="xdx_F04_zWlZDM0NaVx7" style="vertical-align: top; text-align: left">(2)</td><td style="text-align: left"></td> <td id="xdx_F1A_zKsuHWJ43vcl" style="font-style: italic; text-align: left">These Series A warrants were issued as part of the Company’s public offering completed January 16, 2025</td></tr> <tr style="vertical-align: bottom"> <td id="xdx_F00_zVGZo0OjA7wg" style="vertical-align: top; text-align: left">(3)</td><td style="text-align: left"></td> <td id="xdx_F1C_zTcvyhR4XSf8" style="font-style: italic; text-align: left">These Series B warrants were issued as part of the Company’s public offering completed January 16, 2025</td></tr> <tr style="vertical-align: bottom"> <td id="xdx_F0F_zavvWWh5wQ4l" style="vertical-align: top; text-align: left">(4)</td><td style="text-align: left"></td> <td id="xdx_F17_zTIyA6hyr2X7" style="font-style: italic; text-align: left">These Pre-Funded warrants were issued as part of the Company's public offering completed October 14, 2025</td></tr> </table>

200000000

0.00001

20000000

0.00001

5175000

572

0.58

3000000

Each Unit was comprised of (i) one share of common stock or, in lieu of common stock, one pre-funded warrant to purchase one share of common stock, and (ii) two common warrants, each common warrant to purchase a share of common stock.

400000

116000

425000

116000

1000000

111

290000

400000 44

2623.05

0.1759

1591.02

1502343

166

1754032

1800000

199

3216981

10000000

1606211

178

288294

930052

930

1213590

1000000

1000

5685049 629

126

739050

874

6211618

687

5685049 629 4548039 503 1137010 126

336411

3380276

374

450000

506803

18770

4400000

64000

236000

2500000

28000

100000

143900000

15909

144000000

15920

21000000

2322

21000000

2322

21000000

2322

13400000

14700000

544

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zTxbN5X0nL1f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS' EQUITY (Details - Outstanding warrants)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of warrants and related strike prices</td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Number of shares outstanding"> </td><td style="text-align: left"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Issue Date</td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Strike Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number Outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiration</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 37%">April 21, 2022 (1)</td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">629,532</td><td style="width: 2%; text-align: left"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_zLnCBz9FUqsc" style="width: 20%; text-align: right" title="Number of shares outstanding">17</td><td style="width: 1%; text-align: left"> </td> <td style="width: 20%"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePriceMember_fKDEp_z0oR3H4e54fh" title="Expiration">April 21, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>April 21, 2022</td> <td style="text-align: left">$</td><td style="text-align: right">787,277</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zIImGKPIsTm" style="text-align: right" title="Number of shares outstanding">1</td><td style="text-align: left"> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice1Member_zxA3Yk8u1A75" title="Expiration">April 26, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>April 21, 2022</td> <td style="text-align: left">$</td><td style="text-align: right">629,532</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zGgZ4kLAPktg" style="text-align: right" title="Number of shares outstanding">3</td><td style="text-align: left"> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice2Member_zVgBRxBSNGZc" title="Expiration">April 21, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>May 16, 2023</td> <td style="text-align: left">$</td><td style="text-align: right">2,623</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_z75U6ThuPmx" style="text-align: right" title="Number of shares outstanding">9</td><td style="text-align: left"> </td> <td><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice3Member_zYOUoJ3mRHk2" title="Expiration">May 16, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>November 21, 2023</td> <td style="text-align: left">$</td><td style="text-align: right">2,623</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zDX7Is4WfDT3" style="text-align: right" title="Number of shares outstanding">5</td><td style="text-align: left"> </td> <td><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice4Member_zaxiUaoGpwHb" title="Expiration">November 21, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>November 21, 2023</td> <td style="text-align: left">$</td><td style="text-align: right">1</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zX59c1gDPpXa" style="text-align: right" title="Number of shares outstanding">1</td><td style="text-align: left"> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice5Member_zKM8OXIwGEYl" title="Expiration">November 21, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>February 27, 2024</td> <td style="text-align: left">$</td><td style="text-align: right">5,246</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zn6geErGKLkb" style="text-align: right" title="Number of shares outstanding">1,144</td><td style="text-align: left"> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice6Member_zyisbKspPS8k" title="Expiration">February 27, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>August 27, 2024</td> <td style="text-align: left">$</td><td style="text-align: right">250</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zmP0eOzvp2gd" style="text-align: right" title="Number of shares outstanding">22</td><td style="text-align: left"> </td> <td><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice7Member_zS1et9c9p1u" title="Expiration">August 27, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>August 27, 2024</td> <td style="text-align: left">$</td><td style="text-align: right">181</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zhZOLxbJaln6" style="text-align: right" title="Number of shares outstanding">221</td><td style="text-align: left"> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice8Member_zcANo9wokWP3" title="Expiration">September 5, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>January 16, 2025 (2)</td> <td style="text-align: left">$</td><td style="text-align: right">181</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zKhTo6cgUxQk" style="text-align: right" title="Number of shares outstanding">18,242</td><td style="text-align: left"> </td> <td><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice9Member_fKDIp_zQIUo1Bx7Fi3" title="Expiration">March 5, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>January 16, 2025 (3)</td> <td style="text-align: left">$</td><td style="text-align: right">181</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zZPZ8Xj4Ic53" style="text-align: right" title="Number of shares outstanding">45</td><td style="text-align: left"> </td> <td><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250101__20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice10Member_fKDMp_zA9nCAbgqfEi" title="Expiration">September 5, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>October 14, 2025 (4)</td> <td style="text-align: left">$</td><td style="text-align: right">.00001</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--WarrantStrikePrice11Member_fKDQp_zMqRqlPD7Sa1" style="text-align: right" title="Number of shares outstanding">28,000</td><td style="text-align: left"> </td> <td style="text-align: left">Do Not Expire</td></tr> </table> ___________ <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td id="xdx_F06_z5oR1RaQVCP8" style="vertical-align: top; width: 5%; text-align: left">(1)</td><td style="width: 1%; text-align: left"></td> <td id="xdx_F10_zqaaYU4ARgxh" style="width: 94%; font-style: italic; text-align: left">These warrants were issued as part of the Company’s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol “ACONW.”</td></tr> <tr style="vertical-align: bottom"> <td id="xdx_F04_zWlZDM0NaVx7" style="vertical-align: top; text-align: left">(2)</td><td style="text-align: left"></td> <td id="xdx_F1A_zKsuHWJ43vcl" style="font-style: italic; text-align: left">These Series A warrants were issued as part of the Company’s public offering completed January 16, 2025</td></tr> <tr style="vertical-align: bottom"> <td id="xdx_F00_zVGZo0OjA7wg" style="vertical-align: top; text-align: left">(3)</td><td style="text-align: left"></td> <td id="xdx_F1C_zTcvyhR4XSf8" style="font-style: italic; text-align: left">These Series B warrants were issued as part of the Company’s public offering completed January 16, 2025</td></tr> <tr style="vertical-align: bottom"> <td id="xdx_F0F_zavvWWh5wQ4l" style="vertical-align: top; text-align: left">(4)</td><td style="text-align: left"></td> <td id="xdx_F17_zTIyA6hyr2X7" style="font-style: italic; text-align: left">These Pre-Funded warrants were issued as part of the Company's public offering completed October 14, 2025</td></tr> </table>

2022-04-21

629532

2027-04-21

2022-04-21

787277

2027-04-26

2022-04-21

629532

2027-04-21

2023-05-16

2623

2028-05-16

2023-11-21

2623

2028-11-21

2023-11-21

2028-11-21

2024-02-27

5246

1144

2029-02-27

2024-08-27

250

2029-08-27

2024-08-27

181

221

2027-09-05

2025-01-16

181

18242

2030-03-05

2025-01-16

181

2027-09-05

2025-10-14

0.00001

28000

NOTE 13. NET LOSS PER SHARE OF COMMON STOCK On January 3, 2024, the Company effected a 1:16 reverse stock split of the Company’s common stock (the “2024 Stock Split”) which resulted in a reduction in the number of outstanding shares of common stock, warrants, stock options and restricted share units and a proportionate increase in the value of each share or strike price of the warrants and stock options. On January 29, 2025, the Company effected a reverse stock split at a ratio of 1:335 which resulted in a reduction in the number of outstanding shares of common stock, warrants, stock options and restricted share units and a proportionate increase in the value of each share or strike price of the warrants and stock options. On March 27, 2025, the Company effected a reverse stock split at a ratio of 1:27 which resulted in a reduction in the number of outstanding shares of common stock, warrants, stock options and restricted share units and a proportionate increase in the value of each share or strike price of the warrants and stock options. The retrospective effect of the reverse stock splits has been incorporated on a retrospective basis in the tabular disclosures of loss per share and weighted average outstanding shares for the fiscal years 2025 and 2024 herein. Basic and diluted net loss per share is computed by dividing net loss attributable to stockholders by the weighted average number shares of common stock outstanding, vested restricted stock units, and pre-funded warrants during the year. Potentially dilutive outstanding shares of common stock equivalents were excluded from the computation of diluted net loss per share for loss periods presented because including them would have been antidilutive. A post-2025 Stock Splits reconciliation of the numerator and denominator used in the calculation of basic and diluted net loss per share attributable to stockholders follows: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zTzRIknM4jz3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Basic and diluted net loss per share)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Schedule of reconciliation of basic and diluted net loss per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Net loss allocable to common stockholders used to compute basic and diluted loss per common share</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ProfitLoss_c20250101__20251231_zo2SzuD7ZBz5" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share">(7,240,312</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ProfitLoss_c20240101__20241231_z7oD5K2bQDn" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share">(7,052,602</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Weighted average shares outstanding used to compute basic and dilutive loss per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--WeightedAverageSharesOutstandingUsedToComputeBasicAndDilutiveLossPerShare_c20250101__20251231_zRGTQmI4ewI6" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average shares used to compute basic and dilutive loss per share (post-split)">532,036</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--WeightedAverageSharesOutstandingUsedToComputeBasicAndDilutiveLossPerShare_c20240101__20241231_zgJRzEGXfBlc" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average shares used to compute basic and dilutive loss per share (post-split)">943</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following outstanding potentially dilutive securities were excluded from the calculation of dilutive loss per share attributable to common stockholders because their impact would have been antidilutive for the period presented: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zcgKeIlRHNi9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Dilutive securities)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of anti-dilutive securities excluded from computation of earnings per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Preferred stock (as-converted)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zJfpI8XQYft5" style="width: 13%; text-align: right" title="Antidilutive shares">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_z5YGHRbKeHLc" style="width: 13%; text-align: right" title="Antidilutive shares">386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants and Pre-funded Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_zgcFI2Mcp9Ed" style="text-align: right" title="Antidilutive shares">57,293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_zrsAB62HrcO1" style="text-align: right" title="Antidilutive shares">1,312</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Restricted stock units</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zLdgG3Q263oh" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zQCwlnbngtVd" style="text-align: right" title="Antidilutive shares">1</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Stock options</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zKVzLr1RrNr7" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares">5,685</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zU93BLfuilXh" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares">19</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_zfZHDlfIIm93" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">62,978</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231_zjPAsMsrdth2" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">1,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

reverse stock split at a ratio of 1:335

reverse stock split at a ratio of 1:27

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zTzRIknM4jz3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Basic and diluted net loss per share)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Schedule of reconciliation of basic and diluted net loss per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 2.5pt">Net loss allocable to common stockholders used to compute basic and diluted loss per common share</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ProfitLoss_c20250101__20251231_zo2SzuD7ZBz5" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share">(7,240,312</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ProfitLoss_c20240101__20241231_z7oD5K2bQDn" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Net loss allocable to common shareholders used to compute basic and diluted loss per common share">(7,052,602</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Weighted average shares outstanding used to compute basic and dilutive loss per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--WeightedAverageSharesOutstandingUsedToComputeBasicAndDilutiveLossPerShare_c20250101__20251231_zRGTQmI4ewI6" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average shares used to compute basic and dilutive loss per share (post-split)">532,036</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--WeightedAverageSharesOutstandingUsedToComputeBasicAndDilutiveLossPerShare_c20240101__20241231_zgJRzEGXfBlc" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average shares used to compute basic and dilutive loss per share (post-split)">943</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-7240312

-7052602

532036 943

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zcgKeIlRHNi9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Dilutive securities)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of anti-dilutive securities excluded from computation of earnings per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Preferred stock (as-converted)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zJfpI8XQYft5" style="width: 13%; text-align: right" title="Antidilutive shares">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_z5YGHRbKeHLc" style="width: 13%; text-align: right" title="Antidilutive shares">386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants and Pre-funded Warrants</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_zgcFI2Mcp9Ed" style="text-align: right" title="Antidilutive shares">57,293</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsAndPrefundedWarrantsMember_zrsAB62HrcO1" style="text-align: right" title="Antidilutive shares">1,312</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Restricted stock units</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zLdgG3Q263oh" style="text-align: right" title="Antidilutive shares">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zQCwlnbngtVd" style="text-align: right" title="Antidilutive shares">1</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Stock options</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zKVzLr1RrNr7" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares">5,685</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zU93BLfuilXh" style="border-bottom: Black 1pt solid; text-align: right" title="Antidilutive shares">19</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_zfZHDlfIIm93" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">62,978</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231_zjPAsMsrdth2" style="border-bottom: Black 2.5pt double; text-align: right" title="Antidilutive shares">1,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

386

57293

1312

5685

62978

1718

NOTE 14. STOCK-BASED COMPENSATION 2022 Aclarion Equity Incentive Plan On April 21, 2022, in connection with the IPO, the Company’s 2022 Aclarion Equity Incentive Plan, or “2022 Plan”, went into effect. Our board of directors appointed the compensation committee of our board of directors as the committee under the 2022 Plan with the authority to administer the 2022 Plan. At the initiation of the 2022 Plan, the aggregate number of our shares of common stock were available to be issued or used for reference purposes was <span id="xdx_90A_eus-gaap--DeferredCompensationArrangementWithIndividualSharesAuthorizedForIssuance_iI_c20220421__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member__us-gaap--TransactionTypeAxis__custom--PreStockSplitMember_zB8cePfr5dK" title="Stock authorized for issuance under plan">125,000 shares (<span id="xdx_904_eus-gaap--DeferredCompensationArrangementWithIndividualSharesAuthorizedForIssuance_iI_c20220421__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zHOvYidZXfY5" title="Stock authorized for issuance under plan">14 shares post-2025 Stock Splits), with an automatic increase on January 1st of each year, for a period of not more than ten years, commencing on January 1st of the year following the year in which the IPO Date occurs and ending on (and including) January 1, 2032, in an amount equal to 5% of the total number of shares of Capital Stock outstanding on December 31st of the preceding calendar year. Notwithstanding the foregoing, the Board may act prior to January 1st of a given year to provide that there will be no January 1st increase in shares for such year or that the increase in shares for such year will be a lesser number of shares of Common Stock than would otherwise occur pursuant to the preceding sentence. At the Annual Meeting of Stockholders held December 31, 2024, stockholders approved an amendment to the 2022 Plan to increase the number of shares reserved for issuance by 1,500,000 (166 post-2025 Stock Splits), thereby increasing the number of shares issuable under the 2022 Plan from 195,695 (23 post-2025 Stock Splits) to <span id="xdx_90E_eus-gaap--DeferredCompensationArrangementWithIndividualSharesAuthorizedForIssuance_iI_c20241231__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member_zPMKGB9ueia9" title="Stock authorized for issuance under plan">1,695,695 (<span id="xdx_90C_eus-gaap--DeferredCompensationArrangementWithIndividualSharesAuthorizedForIssuance_iI_c20241231__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zR3L9e8j6Tlc" title="Stock authorized for issuance under plan">189 post-2025 Stock Splits). As of the year ended December 31, 2024 the aggregate number of our shares of common stock that may be issued or used for reference purposes under the 2022 Plan was 1,695,695 (188 post-2025 Stock Splits). On January 1, 2025, the 2022 Plan had an automatic increase of 617,973 (68 post-2025 Stock Split) shares which was 5% of the total number of shares of Capital Stock outstanding on December 31, 2024. As of December 31, 2025, the 2022 plan has <span id="xdx_900_eus-gaap--DeferredCompensationArrangementWithIndividualSharesAuthorizedForIssuance_iI_c20251231__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member_zhSKLEZnNawa" title="Stock authorized for issuance under plan">2,313,668 (<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20251231__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member__us-gaap--TransactionTypeAxis__custom--PostStockSplitMember_zhPXcxEFf282" title="Stock available for grant">25 post-2025 Stock Splits) shares available for grant. Options granted under the 2022 Plan may be incentive stock options or non-statutory stock options, as determined by the administrator at the time of grant of an option. Restricted stock may also be granted under the 2022 Plan. The options vest in accordance with the grant terms and are exercisable for a period of up to 10 years from grant date. <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_do_c20250101__20251231__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member_zVEu6DFupa6d" title="Options granted"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_do_c20240101__20241231__us-gaap--PlanNameAxis__custom--AclarionEquityIncentivePlan2022Member_zbv0fV8aX1hg" title="Options granted">No stock options were granted under the 2022 Plan during years ended December 31, 2025 and 2024. Inducement Grant Outside the 2022 Plan On September 2, 2025, the Company granted a stock option to its incoming Chief Financial Officer as an inducement award in accordance with Nasdaq Listing Rule 5635(c)(4). This award was not granted pursuant to the 2022 Plan but was structured to mirror the terms and conditions of the 2022 Plan. The inducement grant provides for an option to purchase <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20250902__us-gaap--AwardTypeAxis__custom--InducementGrantMember_zZ5Z3P5Xa9nb" title="Stock available for grant">17,000 shares of the Company’s common stock at an exercise price of $7.15 per share, equal to the fair market value on the date of grant. The option vests over a four-year period and expires on September 2, 2035, ten years from the date of grant. Determining Fair Value of Stock Options The fair value of each grant of stock options was determined by the Company using the methods and assumptions discussed below. Each of these inputs is subjective and generally requires significant judgment to determine. Valuation and Amortization Method —The Company estimates the fair value of its stock options using the Black-Scholes-Merton option-pricing model. This fair value is then amortized over the requisite service periods of the awards. Expected Term—The Company estimates the expected term of stock option by taking the average of the vesting term and the contractual term of the option, as illustrated by the simplified method. Expected Volatility—The expected volatility is derived from the Company’s expectations of future market volatility over the expected term of the options. Risk-Free Interest Rate—The risk-free interest rate is based on the U.S. Treasury yield curve on the date of grant. Dividend Yield—The dividend yield assumption is based on the Company’s history and expectation of no dividend payouts. Stock Award Activity A summary of option activity under the Company’s 2015 and 2022 incentive plans are as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zalKrILlzval" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Option activity)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of option activity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options Outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Life (In Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; font-weight: bold">Balance at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231_zFExIBCglPS8" style="width: 13%; text-align: right" title="Number of share options outstanding, Beginning">19</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zl6EJb5wN98f" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning">277,881</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231_znSNQ7q9WJvf" title="Weighted average remaining contractual life">6.2</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20250101__20251231_zymdL9ZGppih" style="text-align: right" title="Options granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231_ztlJ4IWcJLLd" style="text-align: right" title="Weighted average exercise price, Options granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pp0p0_d0_c20250101__20251231_zQUFj9x9clGd" style="text-align: right" title="Options exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231_z1P8OY3fzIy6" style="text-align: right" title="Weighted average exercise price, Options exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Options forfeited/expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di0_c20250101__20251231_zBrwXPOaCxM4" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited/expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231_zbK5FIllDZ23" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Options forfeited/expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_d0_c20250101__20251231_z3Kyj55BqXpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options outstanding, Ending">19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_d0_c20250101__20251231_zDNEFaVLNjZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending">277,881</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_zGmBN0Ocl7L8" title="Weighted average remaining contractual life">5.2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">Exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20241231_zwemnZYmhCJ8" style="text-align: right" title="Options exercisable">18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20241231_zURLFr55doTh" style="text-align: right" title="Weighted average exercise price, Option exercisable">277,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20241231_z0jjB6JY4y29" title="Weighted average remaining contractual life,Exercisable">6.2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20251231_zf6GmCmJTRHg" style="text-align: right" title="Options exercisable">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20251231_zZAacM7aJuOh" style="text-align: right" title="Weighted average exercise price, Option exercisable">277,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250101__20251231_zGXKNXkjMxuh" title="Weighted average remaining contractual life,Exercisable">5.2</td><td style="text-align: left"> </td></tr> </table> The aggregate intrinsic value of options outstanding at December 31, 2025 is $0. The aggregate intrinsic value of vested and exercisable options at December 31, 2025 is $<span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--OptionMember_zQccoEBizfp8" title="Intrinsic value options exercisable">0. As of December 31, 2025, there was approximately $<span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20251231__us-gaap--AwardTypeAxis__custom--NonVestedStockOptionsMember_zclSuPigNxyg" title="Unrecognized compensation cost">68,932 of total unrecognized compensation cost related to non-vested stock options. Restricted Stock Units <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_do_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zFy4Yz04hRLe">No restricted stock units were granted during the years ended December 31, 2025 and 2024. Accordingly, there was no share-based compensation expense related to RSUs recognized during the years ended December 31, 2025 and 2024. There were <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_do_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zx0SNt1y18h6" title="RSU's outstanding"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease_do_c20240101__20241231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zA6ri6tMWt9b" title="RSU's outstanding">no RSUs outstanding as of December 31, 2025 and 2024. As of December 31, 2025, there was <span id="xdx_903_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_iI_do_c20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zKVLBXEeQdA1" title="Unrecognized compensation cost">no unrecognized compensation cost related to non-vested RSUs. Stock-based Compensation Expense The following table summarizes the total stock-based compensation expense included in the Company’s statements of operations for the periods presented: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_zorUGeWOPg1e" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Share based compensation)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of stock-based compensation expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Sales and marketing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20250101__20251231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--SalesAndMarketingMember_z6S4CERgv4f8" style="width: 13%; text-align: right" title="Total share based compensation">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20240101__20241231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--SalesAndMarketingMember_zMKewRAU3bP5" style="width: 13%; text-align: right" title="Total share based compensation">57,824</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20250101__20251231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--ResearchAndDevMember_zbMYgZCngPn6" style="text-align: right" title="Total share based compensation">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20240101__20241231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--ResearchAndDevMember_z8fJI31BaFz9" style="text-align: right" title="Total share based compensation">6,081</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20250101__20251231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--GenlAndAdminMember_zLGRbU9eWizd" style="border-bottom: Black 1pt solid; text-align: right" title="Total share based compensation">105,368</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20240101__20241231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--GenlAndAdminMember_zRY3VXVIKJT6" style="border-bottom: Black 1pt solid; text-align: right" title="Total share based compensation">223,550</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensation_pp0p0_c20250101__20251231_z0E2Si1zsMb9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total share based compensation">105,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensation_pp0p0_c20240101__20241231_zGBEUZUYpfPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total share based compensation">287,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

125000

1695695

189

2313668

17000

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zalKrILlzval" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Option activity)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of option activity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options Outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Life (In Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; font-weight: bold">Balance at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231_zFExIBCglPS8" style="width: 13%; text-align: right" title="Number of share options outstanding, Beginning">19</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zl6EJb5wN98f" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning">277,881</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231_znSNQ7q9WJvf" title="Weighted average remaining contractual life">6.2</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20250101__20251231_zymdL9ZGppih" style="text-align: right" title="Options granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231_ztlJ4IWcJLLd" style="text-align: right" title="Weighted average exercise price, Options granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_pp0p0_d0_c20250101__20251231_zQUFj9x9clGd" style="text-align: right" title="Options exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231_z1P8OY3fzIy6" style="text-align: right" title="Weighted average exercise price, Options exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Options forfeited/expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di0_c20250101__20251231_zBrwXPOaCxM4" style="border-bottom: Black 1pt solid; text-align: right" title="Options forfeited/expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231_zbK5FIllDZ23" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Options forfeited/expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_d0_c20250101__20251231_z3Kyj55BqXpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options outstanding, Ending">19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_d0_c20250101__20251231_zDNEFaVLNjZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Ending">277,881</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_zGmBN0Ocl7L8" title="Weighted average remaining contractual life">5.2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">Exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20241231_zwemnZYmhCJ8" style="text-align: right" title="Options exercisable">18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20241231_zURLFr55doTh" style="text-align: right" title="Weighted average exercise price, Option exercisable">277,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20241231_z0jjB6JY4y29" title="Weighted average remaining contractual life,Exercisable">6.2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20251231_zf6GmCmJTRHg" style="text-align: right" title="Options exercisable">19</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20251231_zZAacM7aJuOh" style="text-align: right" title="Weighted average exercise price, Option exercisable">277,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250101__20251231_zGXKNXkjMxuh" title="Weighted average remaining contractual life,Exercisable">5.2</td><td style="text-align: left"> </td></tr> </table>

277881

P6Y2M12D

-0

277881

P5Y2M12D

277722

P6Y2M12D

277722

P5Y2M12D

68932

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_zorUGeWOPg1e" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Share based compensation)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of stock-based compensation expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Sales and marketing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20250101__20251231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--SalesAndMarketingMember_z6S4CERgv4f8" style="width: 13%; text-align: right" title="Total share based compensation">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20240101__20241231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--SalesAndMarketingMember_zMKewRAU3bP5" style="width: 13%; text-align: right" title="Total share based compensation">57,824</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20250101__20251231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--ResearchAndDevMember_zbMYgZCngPn6" style="text-align: right" title="Total share based compensation">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20240101__20241231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--ResearchAndDevMember_z8fJI31BaFz9" style="text-align: right" title="Total share based compensation">6,081</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20250101__20251231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--GenlAndAdminMember_zLGRbU9eWizd" style="border-bottom: Black 1pt solid; text-align: right" title="Total share based compensation">105,368</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensation_pp0p0_d0_c20240101__20241231__us-gaap--OtherSignificantNoncashTransactionsByUniqueDescriptionAxis__custom--GenlAndAdminMember_zRY3VXVIKJT6" style="border-bottom: Black 1pt solid; text-align: right" title="Total share based compensation">223,550</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensation_pp0p0_c20250101__20251231_z0E2Si1zsMb9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total share based compensation">105,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensation_pp0p0_c20240101__20241231_zGBEUZUYpfPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total share based compensation">287,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

57824

6081

105368

223550

105368

287455

NOTE 15. INCOME TAXES The Company accounts for income taxes under ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. A reconciliation of the federal income tax rates to the Company’s effective tax rates for the years ended December 31, 2025 and 2024 consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z1JUENAQnoTa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Federal income tax rates)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Schedule of reconciliation of the federal income tax rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: justify">U.S. federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_matax2025_c20250101__20251231_z2gCKybuuNJc" style="width: 13%; text-align: right" title="U.S. federal statutory rate, Amount">1,519,062</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0 %</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_matax2024_c20240101__20241231_zw5FOGilRvH5" style="width: 13%; text-align: right" title="U.S. federal statutory rate, Amount">1,465,256</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0 %</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Effects of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20250101__20251231_zd5jVIZMhLki" style="text-align: right" title="State taxes, net of federal benefit, Amount">79,570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.1 %</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20240101__20241231_z1ixhoOELpWc" style="text-align: right" title="State taxes, net of federal benefit, Amount">362,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.2 %</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20250101__20251231_zYlpIgZceCYj" style="text-align: right" title="Stock based compensation, Amount">(14,467</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.2)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20240101__20241231_zNQzq0yZnMeh" style="text-align: right" title="Stock based compensation, Amount">(20,932</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.3)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20250101__20251231_zsxmUsZvZwOg" style="text-align: right" title="Permanent differences, Amount">(238,710</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3.3)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20240101__20241231_zr36riAL8qCd" style="text-align: right" title="Permanent differences, Amount">(167,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2.4)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Tax return to provision adjustment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20250101__20251231_z6ZM7F1UvQzc" style="text-align: right" title="Tax return to provision adjustment, Amount">(180,841</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.2)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20240101__20241231_zo2yagqwBbp1" style="text-align: right" title="Tax return to provision adjustment, Amount">(286,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.1)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">Other</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20250101__20251231_zCH632fR5ibc" style="text-align: right" title="Other, Amount">(301,614</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2.5)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20240101__20241231_ziFX2CSfXx3b" style="text-align: right" title="Other, Amount">(100,618</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.4)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_c20250101__20251231_zFyaxdd0QA11" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance, Amount">(863,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11.9)%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_c20240101__20241231_zCILccGBRoi1" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance, Amount">(1,253,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18.0)%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_d0_mttax2025_c20250101__20251231_zuryA970YzUb" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective rate, Amount">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">– %</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_d0_mttax2024_c20240101__20241231_zhIsUAkOotmc" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective rate, Amount">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">– %</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Significant components of the Company’s deferred tax assets as of December 31, 2025 and 2024 are summarized below: <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zrUEFXuUqRhb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Deferred tax assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20251231_zB9spQhI6BU6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20241231_zFzV5uuPikFj" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zFYfw5lws5Fa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzfIh_zl9q2gzlBQu9" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating losses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">11,317,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">10,435,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_maDTAGzfIh_zMxHwU02kZC3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Stock based compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">513,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">532,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzfIh_maDTANzmCx_zVQPXoLTDRji" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,830,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,967,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzmCx_zW5Pthf9D8X3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,830,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,967,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANzmCx_zCrPhiFWcl2i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred income tax liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company assessed the need for a valuation allowance of $11,830,000 required as of December 31, 2025, as the Company determined it is more likely than not the deferred tax assets will not be realized. Our net deferred tax asset and valuation allowance increased by $863,000 for the year ended December 31, 2025. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. The Company has evaluated its income tax positions and has determined that it does not have any uncertain tax positions. The Company will recognize interest and penalties related to any uncertain tax positions through its income tax expense. The Company files income tax returns in the U.S., Colorado, and California jurisdictions and is subject to examination by the various taxing authorities.

<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z1JUENAQnoTa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Federal income tax rates)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Schedule of reconciliation of the federal income tax rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 32%; text-align: justify">U.S. federal statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_matax2025_c20250101__20251231_z2gCKybuuNJc" style="width: 13%; text-align: right" title="U.S. federal statutory rate, Amount">1,519,062</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0 %</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_matax2024_c20240101__20241231_zw5FOGilRvH5" style="width: 13%; text-align: right" title="U.S. federal statutory rate, Amount">1,465,256</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0 %</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Effects of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">State taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20250101__20251231_zd5jVIZMhLki" style="text-align: right" title="State taxes, net of federal benefit, Amount">79,570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.1 %</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20240101__20241231_z1ixhoOELpWc" style="text-align: right" title="State taxes, net of federal benefit, Amount">362,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.2 %</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Stock based compensation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20250101__20251231_zYlpIgZceCYj" style="text-align: right" title="Stock based compensation, Amount">(14,467</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.2)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20240101__20241231_zNQzq0yZnMeh" style="text-align: right" title="Stock based compensation, Amount">(20,932</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.3)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20250101__20251231_zsxmUsZvZwOg" style="text-align: right" title="Permanent differences, Amount">(238,710</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3.3)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_c20240101__20241231_zr36riAL8qCd" style="text-align: right" title="Permanent differences, Amount">(167,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2.4)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Tax return to provision adjustment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20250101__20251231_z6ZM7F1UvQzc" style="text-align: right" title="Tax return to provision adjustment, Amount">(180,841</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.2)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_c20240101__20241231_zo2yagqwBbp1" style="text-align: right" title="Tax return to provision adjustment, Amount">(286,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.1)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">Other</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20250101__20251231_zCH632fR5ibc" style="text-align: right" title="Other, Amount">(301,614</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2.5)%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationOtherAdjustments_c20240101__20241231_ziFX2CSfXx3b" style="text-align: right" title="Other, Amount">(100,618</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.4)%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_c20250101__20251231_zFyaxdd0QA11" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance, Amount">(863,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11.9)%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_di_c20240101__20241231_zCILccGBRoi1" style="border-bottom: Black 1pt solid; text-align: right" title="Change in valuation allowance, Amount">(1,253,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18.0)%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_d0_mttax2025_c20250101__20251231_zuryA970YzUb" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective rate, Amount">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">– %</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_d0_mttax2024_c20240101__20241231_zhIsUAkOotmc" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective rate, Amount">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">– %</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1519062

0.21

1465256

0.21

79570

-0.011

362825

-0.052

-14467

-0.002

-20932

-0.003

-238710

0.033

-167458

0.024

-180841

-0.042

-286074

-0.041

-301614

0.025

-100618

0.014

863000

-0.119

1253000

-0.180

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zrUEFXuUqRhb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Deferred tax assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20251231_zB9spQhI6BU6" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20241231_zFzV5uuPikFj" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zFYfw5lws5Fa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzfIh_zl9q2gzlBQu9" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left">Net operating losses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">11,317,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">10,435,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_maDTAGzfIh_zMxHwU02kZC3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Stock based compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">513,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">532,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzfIh_maDTANzmCx_zVQPXoLTDRji" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,830,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,967,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzmCx_zW5Pthf9D8X3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,830,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,967,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDTANzmCx_zCrPhiFWcl2i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred income tax liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

11317000

10435000

513000

532000

11830000

10967000

11830000

10967000

11830000

863000

NOTE 16. SUBSEQUENT EVENTS January 2026 Registered Direct Public Offering On January 9, 2026, the Company completed a registered direct public offering of (i) 200,000 shares of the Company’s common stock, and (ii) pre-funded warrants (the “Pre-funded Warrants”) to purchase up to 1,800,000 shares of common stock, at an offering price of $5.18 per share. The purchase price of each Pre-funded Warrant was $5.17999, which represents the offering price per share of common stock, minus the exercise price of $.00001 per share. The Pre-funded Warrants are immediately exercisable. A holder of Pre-funded Warrants may not exercise the warrant if the holder, together with its affiliates, would beneficially own more than either 4.99% or 9.99% of the number of shares of the common stock outstanding immediately after giving effect to such exercise. A holder of Pre-funded Warrants may increase or decrease this percentage not in excess of 9.99% by providing at least 61 days’ prior notice to the Company. The aggregate gross proceeds to the Company from this offering were approximately $10.4 million, before deducting placement agent fees of 6% of the aggregate gross proceeds and other offering expenses payable by the Company. The Company intends to use the net proceeds from this offering to fund market development and clinical evidence activities, The Clarity Trial, product development and quality initiatives, general and administrative support, and other general corporate purposes. As of March 17, 2026, 1,200,000 Pre-funded Warrants have been exercised, and 600,000 Pre-funded Warrants remain unexercised and outstanding.

false false false false true true Rounds to less than $1 Rounds to less than one share or $1 Rounds to less than 1 share The warrant liability as of December 31, 2025 was measured at fair value based on the Company’s closing market price of $4.60 per share as of that date, applied to the number of warrant shares outstanding. The warrant liability as of December 31, 2024 was measured at fair value using a Monte Carlo simulation model. Accounts receivable denominated in foreign currencies in the years ended 2025 and 2024 represent 66% and 11%, respectively. These warrants were issued as part of the Company’s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol “ACONW.” These Series A warrants were issued as part of the Company’s public offering completed January 16, 2025 These Series B warrants were issued as part of the Company’s public offering completed January 16, 2025 These Pre-Funded warrants were issued as part of the Company's public offering completed October 14, 2025