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Keller Road Suite G Orlando FL 32810 (407) 804 1000 804 1000 Not Applicable Common Stock LASE NASDAQ Yes Yes Non-accelerated Filer true true true false 9270427 5173125 6201137 443309 816364 2167000 2277816 114759 39191 7898193 9334508 1013638 952811 4195597 4279986 477363 597143 13584791 15164448 306302 223040 772686 701234 314373 434152 79007 161538 1472368 1519964 162991 162991 162991 162991 1635359 1682955 0.001 0.001 10000000 10000000 0 0 0 0 0.001 0.001 100000000 100000000 9270427 9270427 9253419 9253419 92704 92534 18110923 19097445 -6228955 -5683246 25240 25240 11949432 13481493 13584791 15164448 742991 676192 357123 269897 385868 406295 136610 262925 356265 575866 185316 83137 208455 343702 47691 40254 934338 1305882 -548470 -899588 2760 -358017 -545709 -1257605 -545709 -1257605 -0.06 -0.14 -0.06 -0.14 9270425 9008910 -545709 -1257605 33336 1019687 185316 83137 -373055 -319123 -110816 228129 75565 98942 83261 218608 -82531 -351500 71452 -866258 -1315308 2869 1399 4095 3739 49402 151052 -161755 -50801 -1028012 -1366109 6201137 12181799 5173125 10815690 9253419 92534 -25240 19097445 -5683246 13481493 -545709 -545709 17008 170 33165 33335 -1019687 -1019687 9270427 92704 -25240 18110923 -6228955 11949432 7878419 78783 350000 829500 18140520 -1917314 17131489 -1257605 -1257605 -1257605 -1257605 7878419 78783 350000 829500 18140520 -3174919 15873884 <p id="xdx_800_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zNZk1aipvz4e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>NOTE 1 –<span id="xdx_825_zbrj2e53shB4">BASIS OF PRESENTATION</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited condensed financial statements and notes of Laser Photonics Corporation (the “Company”) are presented in United States dollars and have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, those do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These financial statements should be read in conjunction with the financial statements, notes and significant accounting policies included in our Annual Report on Form 10-K for the year ended December 31, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  </span></p> <p id="xdx_80C_eus-gaap--Reclassifications_zRCiZInsJJsa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>NOTE 2 – <span id="xdx_829_zNPpAuLH3Sue">RESTATEMENT of Q1 2023</span>.</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Q1 2023 was unaudited and as we were preparing our Q1 2024 filing we noticed the balances in our ledger did not match what was filed. Our system of record current financials is the basis for the financials as they are presented, not the prior Q1 2023 filing. During our re-audit of 2022 financial beginning balances changed impacting the Q1 2023 figures as such the 10Q for 2023 numbers reflected now are different.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">The financial statement for the period ending March 31, 2023 have been restated to reflect adjustments identified during 2023 audit. These adjustments relate to various accounts listed in the restatement adjustment column below, resulting in corrections to the previously reports figures. The restatement was deemed necessary to ensure the accuracy and reliability of the financial information presented herein.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zSgBeMfmTxV4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatement of Q1 2023 Reconciliation:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="xdx_8B7_zNS7BbdWDiHa" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF RESTATEMENT OF RECONCILIATION</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restatement of Previously Issued Financial Statements Q1 2023</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span> </p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt">In thousands</span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--StatementOfFinancialPositionAbstract_pn3n3_z2CyDjw2p6ri" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT OF RECONCILIATION BALANCE SHEET (Details)"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left; font-weight: bold">Balance Sheet</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" id="xdx_498_20230331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zguxTBGD3983" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" id="xdx_490_20230331__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zLCXK9ZxyEy4" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" id="xdx_491_20230331_zYFz1JwfFGP5" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">Restatement</td><td style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left; font-weight: bold">Balance Sheet</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td></tr> <tr id="xdx_405_eus-gaap--AssetsAbstract_iB_zr9FgulTEKT1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pn3n3_zgorbPOwy2rc" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Cash and cash equivalent</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,815</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0457">-</span></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: 14%; text-align: right">10,816</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableNetCurrent_i02I_pn3n3_zQVNB0LWzPb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable, net</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">102</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseCurrent_i02I_pn3n3_zUlwF0Ly0Lrb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expenses and other current assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0464">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">161</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_i02I_pn3n3_zuAIJBfAOdQ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Inventory</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,274</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsCurrent_i02TI_pn3n3_z1MiSUKxkZv1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total current assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">14,513</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-2,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">12,353</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_i02I_pn3n3_zZeDJUjHN4Zh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other Assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">22</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pn3n3_z6BZDyIgQg53" style="vertical-align: bottom; background-color: White"> <td>PP&amp;E</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,115</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i01I_pn3n3_z1UfP5ygG6yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Net</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,882</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0485">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,882</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_pn3n3_zrpB4X0YPaDb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Lease Right of Use Asset</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">742</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">742</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_404_eus-gaap--Assets_i01TI_pn3n3_zVuLmWKLwnmf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,972</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">17,114</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_409_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zndGV2zifWae" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesCurrentAbstract_i01B_pn3n3_zA0mvUIIh3Z4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">- </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableCurrent_i02I_pn3n3_zgPX7pwqUKM" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">409</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--BofaMasterCcLiability_i02I_pn3n3_zMza4bIgrTO6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued Liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0508">-</span><span style="display: none; font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0509">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">11</td><td style="text-align: left"></td></tr> <tr id="xdx_406_eus-gaap--DeferredRevenueCurrent_i02I_pn3n3_zKw6ri5Dk7Sg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenue</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0512">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0513">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0514">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_pn3n3_zGLi0O6rfyW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Portion of Operating Lease</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">345</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0517">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">345</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_i02I_pn3n3_zltO5zyWqrZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expenses</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">78</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesCurrent_i02TI_pn3n3_zN9ABku3cU0j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total current liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">843</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesNoncurrentAbstract_i01B_pn3n3_zlNNbJr8hPie" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Long Term Liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></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 style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityNoncurrent_i02I_pn3n3_ze9pR7Eg4reh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease Liability less current</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0533">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesNoncurrent_i02TI_pn3n3_znAdVu2wqZah" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Long Term liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0537">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Liabilities_i01TI_pn3n3_zwQGOr5WXVlk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Liabilitiy</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_i01B_pn3n3_zHDLUkdlGFr7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Stockholders’ Equity</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></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 id="xdx_40B_eus-gaap--PreferredStockValue_i02I_pn3n3_zvos6n4fhur8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Preferred Stock</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0548">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0549">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0550">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CommonStockValue_i02I_pn3n3_zB11FJlQCw3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common Stock</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">78</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0553">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">78</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SharesToBeIssued_i02I_pn3n3_z3QHgBJOnRVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shares to be issued</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0556">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0557">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">830</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdditionalPaidInCapital_i02I_pn3n3_z8N4QIaF8SS9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0561">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,141</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_pn3n3_zoeGbU8RGyqj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Retained Earnings</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NetIncomeLossEquity_i02I_pn3n3_zchk6uGID1le" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Income (Loss)</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_i02TI_pn3n3_zo0qPIFl7cO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total stockholders’ equity</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">16,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">15,874</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_pn3n3_zHqdxGVBadYl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total liabilities and stockholders’ equity</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,972</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">17,114</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--IncomeStatementAbstract_pn3n3_zoyWMEWO6Z6j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT OF RECONCILIATION STATEMENT OF OPERATIONS (Details)"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMlNVx4w2l25" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20230331__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zMydFaqTkxPk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230331_zmKQnInW1VM7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Restatement</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Statement of operations</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 id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_zc88Pya6vWH6" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Net Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"></td><td style="width: 14%; text-align: right">1,237</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: 14%; text-align: right">-561</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: 14%; text-align: right">676</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherIncome_pn3n3_zoK8RBUdeXm8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0586">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0587">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="text-align: left"></td></tr> <tr id="xdx_40A_eus-gaap--CostOfRevenue_pn3n3_zQdMVQT4vf1" style="vertical-align: bottom; background-color: White"> <td>Cost of Sales</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_iT_pn3n3_zyKNfcEY9ik5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_i01B_ze7xcJNrUdl6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SellingAndMarketingExpense_i02_pn3n3_z5hpFRasSwG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales &amp; Marketing</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,068</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">263</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GeneralAndAdministrativeExpense_i02_pn3n3_zoqpqpRYbxLf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General &amp; Administrative</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">576</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_i02_pn3n3_zcLy2pZqq0V" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation &amp; Amortization</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0611">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--SalariesAndWages_i02_pn3n3_ztWzgUoRHt2h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll Expenses</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0614">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">344</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherIncomeExpense_i02_pn3n3_zy6R5ChTdsc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total other Income Expense</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0618">-</span><span style="display: none; font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0619">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0620">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ResearchAndDevelopmentExpense_i02_pn3n3_zwevGv7h9CE1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research &amp; Development</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0622">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingExpenses_i02T_pn3n3_zNQS6VXL7Xb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Operating Expenses</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,306</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_iT_pn3n3_zREBpDwku6r8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Income (Loss)</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-900</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpense_pn3n3_zlOmgwhexoWg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest Expense</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0636">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OnterIncomeAfterTax_pn3n3_zdhmZbtSNfWb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Onter income</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-358</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pn3n3_zPEtiuzLQ34g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (Loss) Before Tax</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_iT_pn3n3_zrj1t0Kpvwbh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Income (Loss)</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,258</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_404_eus-gaap--EarningsPerShareAbstract_iB_zRwBXlUQJc7f" style="vertical-align: bottom; background-color: White"> <td>Income (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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_zKve3NPBjGPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Basic</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-0.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.04</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.14</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EarningsPerShareDiluted_i01_zg9Gk4vrtYxc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Diluted</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-0.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.04</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.14</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--StatementOfCashFlowsAbstract_pn3n3_zJzPAiC7peM6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT OF RECONCILIATION STATEMENT OF CASH FLOWS (Details)"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" id="xdx_493_20230101__20230331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwPIPFIZOQf2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Filed</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" id="xdx_495_20230101__20230331__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zsYKOQLa2rwc" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Adjustments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" id="xdx_49A_20230101__20230331_z5yL11kPWp32" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Restated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center">Restatement</td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Filed</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Adjustments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Restated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Statement of cash flows</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 id="xdx_401_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zp5PBocgTDY7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">OPERATING ACTIVITIES</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 id="xdx_40E_eus-gaap--NetIncomeLoss_i01_pn3n3_zwshxzKgEQx6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net Income (Loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-1,432</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: 14%; text-align: right">174</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: 14%; text-align: right">-1,258</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zLExQF7Op6Mi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustments to Reconcile Net Income (Loss) to Net Cash Flow from Operating Activities:</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">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_i02_pn3n3_z6W4cA6GFO95" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shares to be issued as consideration for services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0676">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0677">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0678">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_i02_pn3n3_zumMb07IIlw4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation &amp; Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0681">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LeaseLiabilityLessCurrent_i02_pn3n3_zQrH3W4hy8Qb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liability - less current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0684">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0685">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0686">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeaseRightofUse_i02_pn3n3_zf1n0dSmZece" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease right-of-use</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0688">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0689">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0690">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NetChangeRightofuseAssetLiabilities_i02_pn3n3_zZ8VNkp7rFMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net Change, Right-of-Use Asset &amp; Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0692">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0693">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0694">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in Operating Assets &amp; 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInAccountsReceivable_i03N_pn3n3_di_zvrOqeP7lK43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts Receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">319</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInOtherCurrentAssets_i03N_pn3n3_di_zVSWnKrUMtY" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncreaseDecreaseInInventories_i03N_pn3n3_di_zcOf9mepoYDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-257</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-228</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i03N_pn3n3_di_zWL4GmLvmche" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaids &amp; Other Current Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0708">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-99</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-99</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncreaseDecreaseInStockAccount_i03N_pn3n3_di_zAtlxCmaG4ug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Stock Account</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0712">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0713">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInAccountsPayable_i03_pn3n3_zYSfIDNacC89" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncreaseDecreaseInAccruedLiabilities_i03_pn3n3_zWONaWfeog4g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accrued Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-352</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_i03_pn3n3_znQP3IMJmdd6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">21030 · Deferred Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0724">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0725">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0726">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i03_pn3n3_z0tuYHKKmjV" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">24240 · Lease liability Current Portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0728">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0729">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0730">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_pn3n3_zE3NhqC5pJDd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net Cash From (Used In) Operating Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,315</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0733">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,315</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_40B_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zilhlLxxVpG1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">INVESTING ACTIVITIES</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 id="xdx_40F_ecustom--PaymentsToLongTermAssets_i01N_pn3n3_di_zj7jW8ELSgE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Purchase of Long term assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-2</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProceedsFromLeasholdImprovments_i01_pn3n3_zhbsNx7z53Ng" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0744">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0745">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0746">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PaymentsToAcquireOtherProductiveAssets_i01N_pn3n3_di_z55GKSfMG3gj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Office &amp; Computer Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0748">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-49</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-49</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PaymentsToAcquireInProcessResearchAndDevelopment_i01N_pn3n3_di_z1LY7WumXLU1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Purchase of R&amp;D Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0752">-</span></td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0753">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0754">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ProceedsFromDemonstrationEquipment_i01_pn3n3_zVW63xxpUiYi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Demonstration Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0756">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0757">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0758">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PaymentsToAcquireIntangibleAssets_i01N_pn3n3_di_zllyTOauHFh6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Purchase of Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0760">-</span></td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0762">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_pn3n3_zYFiArBlo5Fl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net Cash From (Used In) Investing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0765">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-51</td><td style="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 id="xdx_407_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zmiZ5aLpgMgh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">FINANCING ACTIVITIES</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 id="xdx_40D_eus-gaap--ProceedsFromRepaymentsOfDebt_i01_pn3n3_zgnMYUoj7Wge" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Proceeds from (Repayment of) Notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0772">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0774">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ProceedsFromRepaymentsOfPaycheckProtectionLoan_i01_pn3n3_znPFbjmTYsw8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proceeds from (Repayment of) PPP Loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0776">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0778">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PaymentsOfDividends_i01N_pn3n3_di_zN0CqsEoELH7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Dividends Paid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0780">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0781">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0782">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ProceedsFromRepaymentsOfDebt_i01_pn3n3_z1SUfdHvtXN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proceeds from Sale of Common Stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0784">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0785">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0786">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_pn3n3_zc8ZzPtSRdfh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net Cash From (Used In) Financing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0790">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_pn3n3_zAXkJ5arO732" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net Cash Flow for Period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,366</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_pn3n3_zMmylMXWfpEb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Cash - Beginning of Period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,182</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_pn3n3_z4WaASZGdqF" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Cash - End of Period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,816</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0801">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,816</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_zh4Xsp5JOSRh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">NON-CASH INVESTING AND FINANCING ACTIVITIES</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 id="xdx_405_eus-gaap--StockIssued1_i01_pn3n3_z7mWtGE0k4z4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Shares issued on conversion of debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0808">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0810">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--SharesIssuedAsConsiderationForServices_i01_pn3n3_zJGdyX3oFMmk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Shares issued as consideration for services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0812">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0813">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0814">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ShareIssuedForPurchaseOfLicense_i01_pn3n3_zKCSboc4ayW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Share issued for purchase of license</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0816">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0817">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0818">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zi0Vt3cULnCl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">SUPPLEMENTARY CASH FLOW INFORMATION</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 id="xdx_404_eus-gaap--SupplementalCashFlowInformationRelatedText_pn3n3_zsDEEVTiv8i3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Cash Received / Paid During the Period for:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0824">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0825">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxesPaidNet_i01_pn3n3_zSYE4CQUgnXb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Income Taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0828">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0829">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0830">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestPaid_i01_pn3n3_z8NirNp1wJa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0832">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0834">-</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A0_zZ25123qjFxh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zSgBeMfmTxV4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restatement of Q1 2023 Reconciliation:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="xdx_8B7_zNS7BbdWDiHa" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF RESTATEMENT OF RECONCILIATION</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restatement of Previously Issued Financial Statements Q1 2023</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span> </p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt">In thousands</span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--StatementOfFinancialPositionAbstract_pn3n3_z2CyDjw2p6ri" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT OF RECONCILIATION BALANCE SHEET (Details)"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left; font-weight: bold">Balance Sheet</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" id="xdx_498_20230331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zguxTBGD3983" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" id="xdx_490_20230331__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zLCXK9ZxyEy4" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" id="xdx_491_20230331_zYFz1JwfFGP5" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">Restatement</td><td style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center"> </td><td style="vertical-align: bottom; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: left; font-weight: bold">Balance Sheet</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"> </td></tr> <tr id="xdx_405_eus-gaap--AssetsAbstract_iB_zr9FgulTEKT1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pn3n3_zgorbPOwy2rc" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Cash and cash equivalent</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,815</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0457">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,816</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableNetCurrent_i02I_pn3n3_zQVNB0LWzPb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts receivable, net</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,645</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">102</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseCurrent_i02I_pn3n3_zUlwF0Ly0Lrb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expenses and other current assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0464">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">161</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_i02I_pn3n3_zuAIJBfAOdQ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Inventory</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,274</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AssetsCurrent_i02TI_pn3n3_z1MiSUKxkZv1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total current assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">14,513</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-2,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">12,353</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_i02I_pn3n3_zZeDJUjHN4Zh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other Assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">22</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pn3n3_z6BZDyIgQg53" style="vertical-align: bottom; background-color: White"> <td>PP&amp;E</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,115</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i01I_pn3n3_z1UfP5ygG6yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intangible Assets Net</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,882</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0485">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,882</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_pn3n3_zrpB4X0YPaDb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Lease Right of Use Asset</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">742</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">742</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_404_eus-gaap--Assets_i01TI_pn3n3_zVuLmWKLwnmf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,972</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">17,114</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_409_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zndGV2zifWae" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesCurrentAbstract_i01B_pn3n3_zA0mvUIIh3Z4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">- </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableCurrent_i02I_pn3n3_zgPX7pwqUKM" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">409</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--BofaMasterCcLiability_i02I_pn3n3_zMza4bIgrTO6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued Liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0508">-</span><span style="display: none; font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0509">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">11</td><td style="text-align: left"></td></tr> <tr id="xdx_406_eus-gaap--DeferredRevenueCurrent_i02I_pn3n3_zKw6ri5Dk7Sg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenue</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0512">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0513">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0514">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_pn3n3_zGLi0O6rfyW7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Portion of Operating Lease</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">345</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0517">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">345</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_i02I_pn3n3_zltO5zyWqrZ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued expenses</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">78</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesCurrent_i02TI_pn3n3_zN9ABku3cU0j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total current liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">843</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesNoncurrentAbstract_i01B_pn3n3_zlNNbJr8hPie" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Long Term Liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></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 style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiabilityNoncurrent_i02I_pn3n3_ze9pR7Eg4reh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease Liability less current</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0533">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesNoncurrent_i02TI_pn3n3_znAdVu2wqZah" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Long Term liabilities</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0537">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">397</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Liabilities_i01TI_pn3n3_zwQGOr5WXVlk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Liabilitiy</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquityAbstract_i01B_pn3n3_zHDLUkdlGFr7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Stockholders’ Equity</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></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 id="xdx_40B_eus-gaap--PreferredStockValue_i02I_pn3n3_zvos6n4fhur8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Preferred Stock</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0548">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0549">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0550">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CommonStockValue_i02I_pn3n3_zB11FJlQCw3i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common Stock</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">78</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0553">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">78</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SharesToBeIssued_i02I_pn3n3_z3QHgBJOnRVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shares to be issued</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0556">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0557">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">830</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AdditionalPaidInCapital_i02I_pn3n3_z8N4QIaF8SS9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0561">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,141</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_pn3n3_zoeGbU8RGyqj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Retained Earnings</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NetIncomeLossEquity_i02I_pn3n3_zchk6uGID1le" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Income (Loss)</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquity_i02TI_pn3n3_zo0qPIFl7cO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total stockholders’ equity</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">16,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">15,874</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_pn3n3_zHqdxGVBadYl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total liabilities and stockholders’ equity</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">18,972</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"></td><td style="text-align: right">17,114</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--IncomeStatementAbstract_pn3n3_zoyWMEWO6Z6j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT OF RECONCILIATION STATEMENT OF OPERATIONS (Details)"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMlNVx4w2l25" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20230331__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zMydFaqTkxPk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230101__20230331_zmKQnInW1VM7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Restatement</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Filed</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Adjustments</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Statement of operations</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 id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_zc88Pya6vWH6" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Net Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"></td><td style="width: 14%; text-align: right">1,237</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: 14%; text-align: right">-561</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: 14%; text-align: right">676</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherIncome_pn3n3_zoK8RBUdeXm8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0586">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0587">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="text-align: left"></td></tr> <tr id="xdx_40A_eus-gaap--CostOfRevenue_pn3n3_zQdMVQT4vf1" style="vertical-align: bottom; background-color: White"> <td>Cost of Sales</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_iT_pn3n3_zyKNfcEY9ik5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingExpensesAbstract_i01B_ze7xcJNrUdl6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SellingAndMarketingExpense_i02_pn3n3_z5hpFRasSwG7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales &amp; Marketing</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,068</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">263</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GeneralAndAdministrativeExpense_i02_pn3n3_zoqpqpRYbxLf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General &amp; Administrative</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">1,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">576</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_i02_pn3n3_zcLy2pZqq0V" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation &amp; Amortization</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0611">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--SalariesAndWages_i02_pn3n3_ztWzgUoRHt2h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll Expenses</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0614">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">344</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherIncomeExpense_i02_pn3n3_zy6R5ChTdsc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total other Income Expense</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0618">-</span><span style="display: none; font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0619">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0620">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ResearchAndDevelopmentExpense_i02_pn3n3_zwevGv7h9CE1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research &amp; Development</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0622">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingExpenses_i02T_pn3n3_zNQS6VXL7Xb1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Operating Expenses</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">2,228</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,306</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_iT_pn3n3_zREBpDwku6r8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Income (Loss)</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,232</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-900</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpense_pn3n3_zlOmgwhexoWg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest Expense</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0636">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OnterIncomeAfterTax_pn3n3_zdhmZbtSNfWb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Onter income</td><td> </td> <td style="text-align: left"></td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-358</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pn3n3_zPEtiuzLQ34g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (Loss) Before Tax</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NetIncomeLoss_iT_pn3n3_zrj1t0Kpvwbh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Income (Loss)</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-1,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,258</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_404_eus-gaap--EarningsPerShareAbstract_iB_zRwBXlUQJc7f" style="vertical-align: bottom; background-color: White"> <td>Income (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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_zKve3NPBjGPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Basic</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-0.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.04</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.14</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EarningsPerShareDiluted_i01_zg9Gk4vrtYxc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Diluted</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-0.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.04</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.14</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--StatementOfCashFlowsAbstract_pn3n3_zJzPAiC7peM6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF RESTATEMENT OF RECONCILIATION STATEMENT OF CASH FLOWS (Details)"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" id="xdx_493_20230101__20230331__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zwPIPFIZOQf2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Filed</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" id="xdx_495_20230101__20230331__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zsYKOQLa2rwc" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Adjustments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" id="xdx_49A_20230101__20230331_z5yL11kPWp32" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Restated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center">Restatement</td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td> <td colspan="2" style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Filed</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Adjustments</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center">As Restated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Statement of cash flows</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 id="xdx_401_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zp5PBocgTDY7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">OPERATING ACTIVITIES</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 id="xdx_40E_eus-gaap--NetIncomeLoss_i01_pn3n3_zwshxzKgEQx6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net Income (Loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-1,432</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: 14%; text-align: right">174</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: 14%; text-align: right">-1,258</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zLExQF7Op6Mi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustments to Reconcile Net Income (Loss) to Net Cash Flow from Operating Activities:</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">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_i02_pn3n3_z6W4cA6GFO95" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shares to be issued as consideration for services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0676">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0677">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0678">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_i02_pn3n3_zumMb07IIlw4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation &amp; Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0681">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LeaseLiabilityLessCurrent_i02_pn3n3_zQrH3W4hy8Qb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liability - less current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0684">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0685">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0686">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeaseRightofUse_i02_pn3n3_zf1n0dSmZece" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease right-of-use</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0688">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0689">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0690">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NetChangeRightofuseAssetLiabilities_i02_pn3n3_zZ8VNkp7rFMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net Change, Right-of-Use Asset &amp; Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0692">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0693">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0694">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in Operating Assets &amp; 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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInAccountsReceivable_i03N_pn3n3_di_zvrOqeP7lK43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts Receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">319</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInOtherCurrentAssets_i03N_pn3n3_di_zVSWnKrUMtY" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncreaseDecreaseInInventories_i03N_pn3n3_di_zcOf9mepoYDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-257</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-228</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i03N_pn3n3_di_zWL4GmLvmche" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaids &amp; Other Current Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0708">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-99</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-99</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncreaseDecreaseInStockAccount_i03N_pn3n3_di_zAtlxCmaG4ug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Stock Account</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0712">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0713">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInAccountsPayable_i03_pn3n3_zYSfIDNacC89" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">219</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncreaseDecreaseInAccruedLiabilities_i03_pn3n3_zWONaWfeog4g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accrued Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-352</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_i03_pn3n3_znQP3IMJmdd6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">21030 · Deferred Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0724">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0725">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0726">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i03_pn3n3_z0tuYHKKmjV" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">24240 · Lease liability Current Portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0728">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0729">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0730">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_pn3n3_zE3NhqC5pJDd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net Cash From (Used In) Operating Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,315</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0733">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,315</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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 id="xdx_40B_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zilhlLxxVpG1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">INVESTING ACTIVITIES</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 id="xdx_40F_ecustom--PaymentsToLongTermAssets_i01N_pn3n3_di_zj7jW8ELSgE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Purchase of Long term assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-2</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProceedsFromLeasholdImprovments_i01_pn3n3_zhbsNx7z53Ng" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Leasehold improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0744">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0745">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0746">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PaymentsToAcquireOtherProductiveAssets_i01N_pn3n3_di_z55GKSfMG3gj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Office &amp; Computer Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0748">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-49</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-49</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PaymentsToAcquireInProcessResearchAndDevelopment_i01N_pn3n3_di_z1LY7WumXLU1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Purchase of R&amp;D Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0752">-</span></td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0753">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0754">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ProceedsFromDemonstrationEquipment_i01_pn3n3_zVW63xxpUiYi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Demonstration Equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0756">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0757">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0758">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PaymentsToAcquireIntangibleAssets_i01N_pn3n3_di_zllyTOauHFh6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Purchase of Intangible Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0760">-</span></td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0762">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_pn3n3_zYFiArBlo5Fl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net Cash From (Used In) Investing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-51</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0765">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-51</td><td style="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 id="xdx_407_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zmiZ5aLpgMgh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">FINANCING ACTIVITIES</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 id="xdx_40D_eus-gaap--ProceedsFromRepaymentsOfDebt_i01_pn3n3_zgnMYUoj7Wge" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Proceeds from (Repayment of) Notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0772">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0774">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ProceedsFromRepaymentsOfPaycheckProtectionLoan_i01_pn3n3_znPFbjmTYsw8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proceeds from (Repayment of) PPP Loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0776">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0778">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PaymentsOfDividends_i01N_pn3n3_di_zN0CqsEoELH7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Dividends Paid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0780">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0781">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0782">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ProceedsFromRepaymentsOfDebt_i01_pn3n3_z1SUfdHvtXN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Proceeds from Sale of Common Stock</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0784">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0785">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0786">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_pn3n3_zc8ZzPtSRdfh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net Cash From (Used In) Financing Activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0790">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_pn3n3_zAXkJ5arO732" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net Cash Flow for Period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1,366</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_pn3n3_zMmylMXWfpEb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Cash - Beginning of Period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,182</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_pn3n3_z4WaASZGdqF" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Cash - End of Period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,816</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0801">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,816</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_zh4Xsp5JOSRh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">NON-CASH INVESTING AND FINANCING ACTIVITIES</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 id="xdx_405_eus-gaap--StockIssued1_i01_pn3n3_z7mWtGE0k4z4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Shares issued on conversion of debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0808">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0810">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--SharesIssuedAsConsiderationForServices_i01_pn3n3_zJGdyX3oFMmk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Shares issued as consideration for services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0812">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0813">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0814">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ShareIssuedForPurchaseOfLicense_i01_pn3n3_zKCSboc4ayW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Share issued for purchase of license</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0816">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0817">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0818">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zi0Vt3cULnCl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">SUPPLEMENTARY CASH FLOW INFORMATION</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 id="xdx_404_eus-gaap--SupplementalCashFlowInformationRelatedText_pn3n3_zsDEEVTiv8i3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Cash Received / Paid During the Period for:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0824">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0825">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0826">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxesPaidNet_i01_pn3n3_zSYE4CQUgnXb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Income Taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0828">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0829">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0830">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestPaid_i01_pn3n3_z8NirNp1wJa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0832">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0834">-</span></td><td style="text-align: left"> </td></tr> </table> 10815000 10816000 1747000 -1645000 102000 161000 161000 1951000 -677000 1274000 14513000 -2160000 12353000 183000 -161000 22000 652000 463000 1115000 2882000 2882000 742000 742000 18972000 -1858000 17114000 421000 -12000 409000 11000 345000 345000 1750000 -1672000 78000 2516000 -1673000 843000 397000 397000 397000 397000 2913000 -1673000 1240000 78000 78000 830000 18141000 18141000 -728000 -1189000 -1917000 -1432000 174000 -1258000 16059000 -185000 15874000 18972000 -1858000 17114000 1237000 -561000 676000 241000 29000 270000 996000 -590000 406000 1068000 -805000 263000 1077000 -501000 576000 83000 83000 344000 344000 40000 40000 2228000 -922000 1306000 -1232000 332000 -900000 -200000 200000 -358000 -358000 -1432000 532000 -1258000 -1432000 174000 -1258000 -0.18 0.04 -0.14 -0.18 0.04 -0.14 -1432000 174000 -1258000 83000 83000 400000 -719000 -319000 110000 -110000 -0 257000 -29000 228000 99000 99000 -0 230000 -12000 219000 570000 -922000 -352000 -1315000 -1315000 51000 -49000 2000 49000 49000 -51000 -51000 -1366000 -1366000 12182000 12182000 10816000 10816000 <p id="xdx_800_eus-gaap--SignificantAccountingPoliciesTextBlock_zImObMG0jbse" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>NOTE 3 – <span id="xdx_82A_zL0Zbz8RnQk3">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES &amp; USE OF ESTIMATES</span>.</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our significant accounting policies are provided in “Note 2 – Summary of Significant Accounting Policies” in our Financial Statements 2023 Form 10-K. There have been no material changes to our significant accounting policies from those disclosed in our 2023 Form 10-K for the fiscal year ended December 31, 2023</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_848_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zPb0OQrGdMSk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><i><span id="xdx_86D_ziSyCTLbTacb">Stock Based Compensation</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The Company accounts for stock-based payments in accordance with the provision of ASC 718, which requires that all share-based payments issued to acquire goods or services, including grants of employee stock options, be recognized in the statement of operations based on their fair values, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense related to share-based awards is recognized over the requisite service period, which is generally the vesting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 and liabilities and disclosure of contingent liabilities at dates of the financial statements and the reported amounts of revenue and expenses during the periods. Actual results could differ from these estimates. In the opinion of management, our financial statements reflect all adjustments considered necessary by management to fairly state the results of operations, financial position and cash flows of the Company for the periods presented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zorUNOqxD38d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_ziIV9VMEgLpa">Revenue Recognition</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under Topic 606, an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of Topic 606, the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, we assess the goods or services promised within each contract and determine those that are performance obligations and assess whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is then recognized for the transaction price allocated to each respective performance obligation when (or as) the performance obligation is satisfied. For our products, revenue is generally recognized upon shipment or pickup by the customer. At this stage, the title on the manufactured equipment is transferred to the customer, and the customer is responsible for transportation expenses, insurance, and any transport-related damage to the equipment in transit. We do not hold any obligation to deliver beyond the collection warehouse, and it is the customers’ contractual responsibility to ensure their goods reach their destination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Refunds and returns, which are minimal, are recorded as a reduction of revenue. Payments received from customers before satisfying the above criteria are recorded as unearned income on the combined balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments received as deposits for specific purchase orders or future laser equipment sales to customers are recognized as customer deposits and included in liabilities on the balance sheet. Customer deposits are recognized as revenue when control over the ordered equipment is transferred to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All revenues are reported net of any sales discounts or taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other Revenue Recognition Matters related to Distributors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Distributors generally have no right to return unsold equipment. However, in limited circumstances, if the company determines that distributor stock is morally aging beyond the company’s new model releases, it may accept returns and provide the distributor with credit against their trading account at the company’s discretion under its warranty policy. This revenue is recognized on a consignment basis and transfer of control is when an item is sold to end customer at which time the company recognizes revenue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p id="xdx_848_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zWQmKAx6VbFh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86F_z3gVABAyYzQa">Cash and Cash Equivalents</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash and cash equivalents consist of highly liquid investments with an original maturity of three months or less at the date of purchase. Cash and cash equivalents are carried at a cost, which approximates fair value. The company has <span id="xdx_90B_eus-gaap--Deposits_iI_c20240331_zi0y16V6ahHk">5,039,472 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in flexible CD account with Bank of America. <span id="xdx_90A_ecustom--DepositsDescription_c20240101__20240331_zsLCi7jrtw4d">The terms on this CD if flexible, having a term of 9 months that automatically renews, Full balance and interest can be withdrawn prior to maturity. A penalty of 7 days interest will be imposed for early withdrawals within the first 6 days of the account term.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zGOiAD4FRpO" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zuyxsYGjSI13">Accounts Receivable</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade accounts receivable are recorded net of allowance for expected uncollectible accounts. The Company extends credit to its customers in the normal course of business and performs on-going credit evaluations of its customers. All accounts, or portions thereof, that are deemed uncollectible are written off to bad debt expense, as incurred. In addition, most sales orders are not accepted without a substantial deposit. As of March 31, 2024, the balance of collectible accounts was <span id="xdx_904_eus-gaap--AccountsReceivableNetCurrent_iI_c20240331_zC2NzJ50FUNk">443,309</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. Allowance and amount recognized as bad debt ask of March 31, 2024 is <span id="xdx_901_ecustom--AllowanceEstimatedCreditLosses_iI_c20240331_zFFt66Tu1rah">183,380</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_ecustom--CurrentLiabilitiesPolicyTextBlock_zoBdfw3TINo3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Current Liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Accounts Payable</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable consist of short-term liability to our vendors and sub-contractors, who extend credit terms to the Company or deliver goods or services with delayed payment terms. As of March 31, 2024, and December 31, 2023, our accounts payable were recorded at <span id="xdx_909_eus-gaap--AccountsPayableCurrent_iI_c20240331_zDlJAN7c2pzl" title="Accounts payable">306,302</span> and <span id="xdx_903_eus-gaap--AccountsPayableCurrent_iI_c20231231_zDIF7hSpbuh2" title="Accounts payable">223,040</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Deferred Revenue</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred Revenue is primarily comprised of products that have been made available to key distributors that has not been sold. As of March 31, 2024 the Company had <span id="xdx_901_eus-gaap--DeferredRevenueCurrent_iI_c20240331_zMukcqCgvnol" title="Deferred revenue">772,686</span>, and December 31, 2023 the Company’s deferred revenue liabilities were recorded <span id="xdx_90C_eus-gaap--DeferredRevenueCurrent_iI_c20231231_zPtnEVFjMjB4" title="Deferred revenue">701,234</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2024, there were no loan balances owed by the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--InventoryPolicyTextBlock_zWvsRYewsea6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_zjXV2CxR9rWb">Inventory</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories are stated at a lower of cost or net realizable value using the first-in first-out (FIFO) method. The Company has four principal categories of inventory:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sales demonstration inventory</i> - Sales demonstration inventory represents completed product used to support our sales force for demonstrations and held for sale. Sales demonstration inventory is held in our demo facilities or by our sales representatives for up to three years, at which time it would be refurbished and transferred to finished goods as used equipment, stated at the lower of cost or net realizable value. The Company expects these refurbished units to remain in finished goods inventory and sold within 12 months at prices that produce reduced gross margins.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equipment parts inventory</i> - This inventory represents components and raw materials that are currently in the process of being converted to a certifiable lot of saleable products through the manufacturing and/or equipment assembly process. Inventories include parts and components that may be specialized in nature and subject to rapid obsolescence. The Company periodically reviews the quantities and carrying values of inventories to assess whether the inventories are recoverable. Because of the Company’s vertical integration, a significant or sudden decrease in sales activity could result in a significant change in the estimates of excess or obsolete inventory valuation. The costs associated with provisions for excess quantities, technological obsolescence, or component rejections are charged to cost of sales as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Work in process inventory <b>-</b></i> Work in process inventory consists of inventory that is partially manufactured or not fully assembled as of the date of these financial statements. This equipment, machines, parts, frames, lasers and assemblies are items not ready for use or resale. Costs are accumulated as work in process until sales ready items are compete when it is moved to finished goods inventory. Amounts in this account represent items at various stages of completion at the date of these financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Finished goods inventory</i> - Finished goods inventory consists of purchased inventory that were fully manufactured, assembled or in salable condition. Finished goods inventory is comprised of items that are complete and ready for commercial application without further cost other that delivery and setup. Finished goods inventory includes demo and other equipment, lasers, software, machines, parts or assemblies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_z0ISCmeQZL7d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2024 and December 31, 2023, respectively, our inventory consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zOWRnIC8BWb8" style="display: none">SCHEDULE OF INVENTORY</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49F_20240331_zwD1bUf2oQxj" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of March 31, 2024</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_495_20231231_zGvp7TBiV3gf" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2023</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold">Inventory</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Unaudited</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(Audited)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maINzy0T_zszsIIAYKS46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Parts Inventory</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">947,647</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">862,941</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eus-gaap--InventoryFinishedGoods_iI_maINzy0T_z8B2fYaIrR9d" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finished Goods Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">882,353</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,033,104</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_ecustom--InventorySalesDemo_iI_maINzy0T_zCS66e7EU622" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Sales Demo Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">210,030</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">162,958</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--InventoryWorkInProcess_iI_maINzy0T_z3cKo2cbPcxa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Work in process Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">151,186</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">243,029</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--InventoryValuationReserves_iNI_di_msINzy0T_zwlrKXtO7KIc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Inventory Reserve</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-24,216</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> -24,216</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzy0T_zzDgh6h6dtD7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,167,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,277,816</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AB_zDQhVOGCMpqb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_ecustom--FixedAssetsPlantMachineryAndEquipmentPolicyTextBlock_zWhELZc4nwtd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_866_z0l8pInFNVLg">Fixed Assets - Plant Machinery and Equipment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span>Machinery and Equipment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows:</span></p> <p id="xdx_899_ecustom--ScheduleOfPropertyPlantAndEquipmentEstimatedUsefulLifeTableTextBlock_zc76jWXJ7RH1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zxj1dhQPubE7" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES FOR SIGNIFICANT PROPERTY AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 82%; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">Category</span></td><td style="padding-bottom: 1.5pt; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 16%; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Economic</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Useful Life</b></span></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office furniture and fixtures</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zItjDVTwr16a" title="Useful life">3</span>-<span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zQ1tDCta0t2a" title="Useful life">5</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Machinery and equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zX4m61gzzNn3" title="Useful life">5</span>-<span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zEBB5VbJ06L3" title="Useful life">7</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__srt--RangeAxis__srt--MinimumMember_zxyYmX5yUwuc" title="Useful life">7</span>-<span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__srt--RangeAxis__srt--MaximumMember_zem7TTSRCvLb" title="Useful life">15</span> years</span></td></tr> </table> <p id="xdx_8A8_zSsXKacRpo2e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zl7m49kkpocc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zmAxxmcOQVjk" style="display: none">SCHEDULE OF FIXED ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Fixed Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_492_20240331_zT073P2xWszd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20231231_zr43OjqUDtkh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Fixed Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of<br/> March 31, 2024<br/> (Unaudited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of <br/> December 31, 2023<br/> (Audited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zqHLe76oS3td" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated Depreciation</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(830,883</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(729,956</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zbhYwX9e6Lo5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Machinery &amp; Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">799,652</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">796,783</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndComputerEquipmentMember_z5aPWBZWnLq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office Furniture &amp; Computer Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,225</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">77,487</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zyzUHEfVytQa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Vehicles</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">90,959</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">90,959</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--InProcessResearchAndDevelopmentMember_zXpI0CHBy1vj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">R&amp;D Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,068</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">37,973</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zK8S8iry4QId" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Leasehold improvements</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">182,827</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right">31,775</td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemostrationEquipmentMember_zEa407g3Fuc1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Demonstration equipment</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemostrationEquipmentMember_zfzK9hXEqmw1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property, Plant and Equipment, Gross</td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iI_zZ3hqg9tfpwa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Fixed Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,013,638</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">952,811</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AA_zvFN3XsKbJVf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zrWe2Dktuer1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86E_zzPUYQHFPeB1">Intangible Assets</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets consist primarily of capitalized equipment design documentation, software costs for equipment manufactured for sale, research, and development, as well as certain patent, trademark and license costs. Capitalized software and equipment design documentation development costs are recorded in accordance with Accounting Standard Codification (“ASC”) 985 “Software” with costs amortized using the straight-line method over a ten-year period. Patent, trademark and license costs are amortized using the straight-line method over their estimated useful lives of <span id="xdx_906_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLife_dtY_c20240101__20240331_zOGH3SAFHOqf" title="Economic useful life">15</span> years. On an ongoing basis, management reviews the valuation of intangible assets to determine if there has been impairment by comparing the related assets’ carrying value to the undiscounted estimated future cash flows and/or operating income from related operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s intangible assets are deemed to have indefinite lives and, accordingly, are not amortized, but are evaluated for impairment at least annually, but more often whenever changes in facts and circumstances occur which may indicate that the carrying value may not be recoverable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company employs various core technologies across many different product families and applications in an effort to maximize the impact of our research and development costs and increase economies of scale and to leverage its technology-specific expertise across multiple product platforms. The technologies inherent in its laser equipment products include application documentation, proprietary and custom software developed for operation of its equipment, specific knowledge of supply chain and, mostly important, equipment design documentation, consisting of 3D engineering drawings, bills of materials, wiring diagrams, parts AutoCad drawings, software architecture documentation, etc. Intangible assets were received from a related party, ICT Investments, and therefore transferred and booked by Laser Photonics Corp. at their historical cost.</span></p> <p id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zxd8f1iQHaE7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zvMLc6vzunqe" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20240331_zrW29b9hAKQ5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_499_20231231_ztjxTCRW4hDj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of March 31, 2024 (Unaudited)</td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2023 (Audited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_zF0HGISGdfN6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated Amortization</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(809,617</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(725,228</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zXp1cet3SBsc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer Relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">211,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">211,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--EquipmentDesignDocumentationMember_zOt0eWlNSmXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Design Documentation</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,675,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,675,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OperationalSoftwareAndWebsiteMember_z5akUonrZO54" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operational Software &amp; Website</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">339,539</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right">339,539</td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zyQZWYHTV4U4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Trademarks</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">216,800</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">216,800</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicenseAndPatentsMember_zzfzexhiy9I7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">License &amp; Patents</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,875</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,562,876</td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicenseAndPatentsMember_z5kZSXiWwuBa" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible Assets, Gross</td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,875</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,876</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zCHTrJ5OxFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Intangible Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,195,597</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,279,987</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A3_zE3ONeG3GHfl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zqUgN6T7x3li" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_zmSE8HeFCZMl">Long-Lived Assets</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Impairment is measured by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. In instances where impairment is determined to exist, the Company will write down the asset to its fair value based on the present value of estimated future cash flows.</span></p> <p id="xdx_856_zn5cPWHfzDo" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_esrt--ScheduleOfCondensedCashFlowStatementTableTextBlock_zpoE6VL6mVc2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Net Earnings/Loss per Share</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic <i>Earnings/Loss </i>per share is calculated by dividing the <i>Earnings/Loss </i>attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted <i>Earnings/Loss </i>per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings (loss) of the Company. Diluted <i>Earnings/Loss </i>per share is computed by dividing the <i>Earnings/Loss </i>available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless such dilutive potential shares would result in anti-dilution.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zPb0OQrGdMSk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><i><span id="xdx_86D_ziSyCTLbTacb">Stock Based Compensation</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The Company accounts for stock-based payments in accordance with the provision of ASC 718, which requires that all share-based payments issued to acquire goods or services, including grants of employee stock options, be recognized in the statement of operations based on their fair values, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense related to share-based awards is recognized over the requisite service period, which is generally the vesting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 and liabilities and disclosure of contingent liabilities at dates of the financial statements and the reported amounts of revenue and expenses during the periods. Actual results could differ from these estimates. In the opinion of management, our financial statements reflect all adjustments considered necessary by management to fairly state the results of operations, financial position and cash flows of the Company for the periods presented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zorUNOqxD38d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_ziIV9VMEgLpa">Revenue Recognition</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under Topic 606, an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity determines are within the scope of Topic 606, the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, we assess the goods or services promised within each contract and determine those that are performance obligations and assess whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue is then recognized for the transaction price allocated to each respective performance obligation when (or as) the performance obligation is satisfied. For our products, revenue is generally recognized upon shipment or pickup by the customer. At this stage, the title on the manufactured equipment is transferred to the customer, and the customer is responsible for transportation expenses, insurance, and any transport-related damage to the equipment in transit. We do not hold any obligation to deliver beyond the collection warehouse, and it is the customers’ contractual responsibility to ensure their goods reach their destination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Refunds and returns, which are minimal, are recorded as a reduction of revenue. Payments received from customers before satisfying the above criteria are recorded as unearned income on the combined balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments received as deposits for specific purchase orders or future laser equipment sales to customers are recognized as customer deposits and included in liabilities on the balance sheet. Customer deposits are recognized as revenue when control over the ordered equipment is transferred to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All revenues are reported net of any sales discounts or taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other Revenue Recognition Matters related to Distributors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Distributors generally have no right to return unsold equipment. However, in limited circumstances, if the company determines that distributor stock is morally aging beyond the company’s new model releases, it may accept returns and provide the distributor with credit against their trading account at the company’s discretion under its warranty policy. This revenue is recognized on a consignment basis and transfer of control is when an item is sold to end customer at which time the company recognizes revenue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p id="xdx_848_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zWQmKAx6VbFh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86F_z3gVABAyYzQa">Cash and Cash Equivalents</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash and cash equivalents consist of highly liquid investments with an original maturity of three months or less at the date of purchase. Cash and cash equivalents are carried at a cost, which approximates fair value. The company has <span id="xdx_90B_eus-gaap--Deposits_iI_c20240331_zi0y16V6ahHk">5,039,472 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in flexible CD account with Bank of America. <span id="xdx_90A_ecustom--DepositsDescription_c20240101__20240331_zsLCi7jrtw4d">The terms on this CD if flexible, having a term of 9 months that automatically renews, Full balance and interest can be withdrawn prior to maturity. A penalty of 7 days interest will be imposed for early withdrawals within the first 6 days of the account term.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 5039472 The terms on this CD if flexible, having a term of 9 months that automatically renews, Full balance and interest can be withdrawn prior to maturity. A penalty of 7 days interest will be imposed for early withdrawals within the first 6 days of the account term. <p id="xdx_84E_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zGOiAD4FRpO" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zuyxsYGjSI13">Accounts Receivable</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade accounts receivable are recorded net of allowance for expected uncollectible accounts. The Company extends credit to its customers in the normal course of business and performs on-going credit evaluations of its customers. All accounts, or portions thereof, that are deemed uncollectible are written off to bad debt expense, as incurred. In addition, most sales orders are not accepted without a substantial deposit. As of March 31, 2024, the balance of collectible accounts was <span id="xdx_904_eus-gaap--AccountsReceivableNetCurrent_iI_c20240331_zC2NzJ50FUNk">443,309</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. Allowance and amount recognized as bad debt ask of March 31, 2024 is <span id="xdx_901_ecustom--AllowanceEstimatedCreditLosses_iI_c20240331_zFFt66Tu1rah">183,380</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 443309 183380 <p id="xdx_844_ecustom--CurrentLiabilitiesPolicyTextBlock_zoBdfw3TINo3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Current Liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Accounts Payable</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable consist of short-term liability to our vendors and sub-contractors, who extend credit terms to the Company or deliver goods or services with delayed payment terms. As of March 31, 2024, and December 31, 2023, our accounts payable were recorded at <span id="xdx_909_eus-gaap--AccountsPayableCurrent_iI_c20240331_zDlJAN7c2pzl" title="Accounts payable">306,302</span> and <span id="xdx_903_eus-gaap--AccountsPayableCurrent_iI_c20231231_zDIF7hSpbuh2" title="Accounts payable">223,040</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Deferred Revenue</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred Revenue is primarily comprised of products that have been made available to key distributors that has not been sold. As of March 31, 2024 the Company had <span id="xdx_901_eus-gaap--DeferredRevenueCurrent_iI_c20240331_zMukcqCgvnol" title="Deferred revenue">772,686</span>, and December 31, 2023 the Company’s deferred revenue liabilities were recorded <span id="xdx_90C_eus-gaap--DeferredRevenueCurrent_iI_c20231231_zPtnEVFjMjB4" title="Deferred revenue">701,234</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2024, there were no loan balances owed by the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 306302 223040 772686 701234 <p id="xdx_846_eus-gaap--InventoryPolicyTextBlock_zWvsRYewsea6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_zjXV2CxR9rWb">Inventory</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories are stated at a lower of cost or net realizable value using the first-in first-out (FIFO) method. The Company has four principal categories of inventory:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sales demonstration inventory</i> - Sales demonstration inventory represents completed product used to support our sales force for demonstrations and held for sale. Sales demonstration inventory is held in our demo facilities or by our sales representatives for up to three years, at which time it would be refurbished and transferred to finished goods as used equipment, stated at the lower of cost or net realizable value. The Company expects these refurbished units to remain in finished goods inventory and sold within 12 months at prices that produce reduced gross margins.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equipment parts inventory</i> - This inventory represents components and raw materials that are currently in the process of being converted to a certifiable lot of saleable products through the manufacturing and/or equipment assembly process. Inventories include parts and components that may be specialized in nature and subject to rapid obsolescence. The Company periodically reviews the quantities and carrying values of inventories to assess whether the inventories are recoverable. Because of the Company’s vertical integration, a significant or sudden decrease in sales activity could result in a significant change in the estimates of excess or obsolete inventory valuation. The costs associated with provisions for excess quantities, technological obsolescence, or component rejections are charged to cost of sales as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Work in process inventory <b>-</b></i> Work in process inventory consists of inventory that is partially manufactured or not fully assembled as of the date of these financial statements. This equipment, machines, parts, frames, lasers and assemblies are items not ready for use or resale. Costs are accumulated as work in process until sales ready items are compete when it is moved to finished goods inventory. Amounts in this account represent items at various stages of completion at the date of these financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Finished goods inventory</i> - Finished goods inventory consists of purchased inventory that were fully manufactured, assembled or in salable condition. Finished goods inventory is comprised of items that are complete and ready for commercial application without further cost other that delivery and setup. Finished goods inventory includes demo and other equipment, lasers, software, machines, parts or assemblies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_z0ISCmeQZL7d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2024 and December 31, 2023, respectively, our inventory consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zOWRnIC8BWb8" style="display: none">SCHEDULE OF INVENTORY</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49F_20240331_zwD1bUf2oQxj" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of March 31, 2024</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_495_20231231_zGvp7TBiV3gf" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2023</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold">Inventory</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Unaudited</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(Audited)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maINzy0T_zszsIIAYKS46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Parts Inventory</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">947,647</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">862,941</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eus-gaap--InventoryFinishedGoods_iI_maINzy0T_z8B2fYaIrR9d" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finished Goods Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">882,353</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,033,104</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_ecustom--InventorySalesDemo_iI_maINzy0T_zCS66e7EU622" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Sales Demo Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">210,030</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">162,958</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--InventoryWorkInProcess_iI_maINzy0T_z3cKo2cbPcxa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Work in process Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">151,186</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">243,029</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--InventoryValuationReserves_iNI_di_msINzy0T_zwlrKXtO7KIc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Inventory Reserve</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-24,216</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> -24,216</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzy0T_zzDgh6h6dtD7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,167,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,277,816</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AB_zDQhVOGCMpqb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_z0ISCmeQZL7d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2024 and December 31, 2023, respectively, our inventory consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zOWRnIC8BWb8" style="display: none">SCHEDULE OF INVENTORY</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49F_20240331_zwD1bUf2oQxj" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of March 31, 2024</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_495_20231231_zGvp7TBiV3gf" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2023</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold">Inventory</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Unaudited</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">(Audited)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maINzy0T_zszsIIAYKS46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Parts Inventory</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">947,647</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">862,941</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_409_eus-gaap--InventoryFinishedGoods_iI_maINzy0T_z8B2fYaIrR9d" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Finished Goods Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">882,353</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,033,104</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_ecustom--InventorySalesDemo_iI_maINzy0T_zCS66e7EU622" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Sales Demo Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">210,030</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">162,958</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--InventoryWorkInProcess_iI_maINzy0T_z3cKo2cbPcxa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Work in process Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">151,186</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">243,029</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--InventoryValuationReserves_iNI_di_msINzy0T_zwlrKXtO7KIc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Inventory Reserve</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-24,216</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> -24,216</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_mtINzy0T_zzDgh6h6dtD7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,167,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,277,816</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 947647 862941 882353 1033104 210030 162958 151186 243029 24216 24216 2167000 2277816 <p id="xdx_84B_ecustom--FixedAssetsPlantMachineryAndEquipmentPolicyTextBlock_zWhELZc4nwtd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_866_z0l8pInFNVLg">Fixed Assets - Plant Machinery and Equipment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span>Machinery and Equipment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows:</span></p> <p id="xdx_899_ecustom--ScheduleOfPropertyPlantAndEquipmentEstimatedUsefulLifeTableTextBlock_zc76jWXJ7RH1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zxj1dhQPubE7" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES FOR SIGNIFICANT PROPERTY AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 82%; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">Category</span></td><td style="padding-bottom: 1.5pt; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 16%; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Economic</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Useful Life</b></span></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office furniture and fixtures</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zItjDVTwr16a" title="Useful life">3</span>-<span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zQ1tDCta0t2a" title="Useful life">5</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Machinery and equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zX4m61gzzNn3" title="Useful life">5</span>-<span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zEBB5VbJ06L3" title="Useful life">7</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__srt--RangeAxis__srt--MinimumMember_zxyYmX5yUwuc" title="Useful life">7</span>-<span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__srt--RangeAxis__srt--MaximumMember_zem7TTSRCvLb" title="Useful life">15</span> years</span></td></tr> </table> <p id="xdx_8A8_zSsXKacRpo2e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zl7m49kkpocc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zmAxxmcOQVjk" style="display: none">SCHEDULE OF FIXED ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Fixed Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_492_20240331_zT073P2xWszd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20231231_zr43OjqUDtkh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Fixed Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of<br/> March 31, 2024<br/> (Unaudited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of <br/> December 31, 2023<br/> (Audited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zqHLe76oS3td" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated Depreciation</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(830,883</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(729,956</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zbhYwX9e6Lo5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Machinery &amp; Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">799,652</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">796,783</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndComputerEquipmentMember_z5aPWBZWnLq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office Furniture &amp; Computer Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,225</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">77,487</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zyzUHEfVytQa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Vehicles</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">90,959</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">90,959</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--InProcessResearchAndDevelopmentMember_zXpI0CHBy1vj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">R&amp;D Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,068</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">37,973</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zK8S8iry4QId" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Leasehold improvements</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">182,827</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right">31,775</td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemostrationEquipmentMember_zEa407g3Fuc1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Demonstration equipment</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemostrationEquipmentMember_zfzK9hXEqmw1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property, Plant and Equipment, Gross</td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iI_zZ3hqg9tfpwa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Fixed Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,013,638</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">952,811</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AA_zvFN3XsKbJVf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--ScheduleOfPropertyPlantAndEquipmentEstimatedUsefulLifeTableTextBlock_zc76jWXJ7RH1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zxj1dhQPubE7" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES FOR SIGNIFICANT PROPERTY AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 82%; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif">Category</span></td><td style="padding-bottom: 1.5pt; width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 16%; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Economic</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Useful Life</b></span></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office furniture and fixtures</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zItjDVTwr16a" title="Useful life">3</span>-<span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zQ1tDCta0t2a" title="Useful life">5</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Machinery and equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zX4m61gzzNn3" title="Useful life">5</span>-<span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zEBB5VbJ06L3" title="Useful life">7</span> years</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__srt--RangeAxis__srt--MinimumMember_zxyYmX5yUwuc" title="Useful life">7</span>-<span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FairValueByAssetClassAxis__us-gaap--FiniteLivedIntangibleAssetsMember__srt--RangeAxis__srt--MaximumMember_zem7TTSRCvLb" title="Useful life">15</span> years</span></td></tr> </table> P3Y P5Y P5Y P7Y P7Y P15Y <p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zl7m49kkpocc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zmAxxmcOQVjk" style="display: none">SCHEDULE OF FIXED ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Fixed Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_492_20240331_zT073P2xWszd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49A_20231231_zr43OjqUDtkh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Fixed Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of<br/> March 31, 2024<br/> (Unaudited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of <br/> December 31, 2023<br/> (Audited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zqHLe76oS3td" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated Depreciation</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(830,883</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(729,956</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zbhYwX9e6Lo5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Machinery &amp; Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">799,652</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">796,783</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndComputerEquipmentMember_z5aPWBZWnLq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office Furniture &amp; Computer Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">81,225</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">77,487</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zyzUHEfVytQa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif">Vehicles</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">90,959</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">90,959</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--InProcessResearchAndDevelopmentMember_zXpI0CHBy1vj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">R&amp;D Equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">42,068</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">37,973</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zK8S8iry4QId" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Leasehold improvements</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">182,827</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right">31,775</td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemostrationEquipmentMember_zEa407g3Fuc1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Demonstration equipment</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--DemostrationEquipmentMember_zfzK9hXEqmw1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Property, Plant and Equipment, Gross</td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">647,790</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iI_zZ3hqg9tfpwa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Fixed Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,013,638</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">952,811</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 830883 729956 799652 796783 81225 77487 90959 90959 42068 37973 182827 31775 647790 647790 647790 647790 1013638 952811 <p id="xdx_847_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zrWe2Dktuer1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86E_zzPUYQHFPeB1">Intangible Assets</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets consist primarily of capitalized equipment design documentation, software costs for equipment manufactured for sale, research, and development, as well as certain patent, trademark and license costs. Capitalized software and equipment design documentation development costs are recorded in accordance with Accounting Standard Codification (“ASC”) 985 “Software” with costs amortized using the straight-line method over a ten-year period. Patent, trademark and license costs are amortized using the straight-line method over their estimated useful lives of <span id="xdx_906_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLife_dtY_c20240101__20240331_zOGH3SAFHOqf" title="Economic useful life">15</span> years. On an ongoing basis, management reviews the valuation of intangible assets to determine if there has been impairment by comparing the related assets’ carrying value to the undiscounted estimated future cash flows and/or operating income from related operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s intangible assets are deemed to have indefinite lives and, accordingly, are not amortized, but are evaluated for impairment at least annually, but more often whenever changes in facts and circumstances occur which may indicate that the carrying value may not be recoverable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company employs various core technologies across many different product families and applications in an effort to maximize the impact of our research and development costs and increase economies of scale and to leverage its technology-specific expertise across multiple product platforms. The technologies inherent in its laser equipment products include application documentation, proprietary and custom software developed for operation of its equipment, specific knowledge of supply chain and, mostly important, equipment design documentation, consisting of 3D engineering drawings, bills of materials, wiring diagrams, parts AutoCad drawings, software architecture documentation, etc. Intangible assets were received from a related party, ICT Investments, and therefore transferred and booked by Laser Photonics Corp. at their historical cost.</span></p> <p id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zxd8f1iQHaE7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zvMLc6vzunqe" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20240331_zrW29b9hAKQ5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_499_20231231_ztjxTCRW4hDj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of March 31, 2024 (Unaudited)</td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2023 (Audited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_zF0HGISGdfN6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated Amortization</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(809,617</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(725,228</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zXp1cet3SBsc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer Relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">211,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">211,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--EquipmentDesignDocumentationMember_zOt0eWlNSmXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Design Documentation</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,675,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,675,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OperationalSoftwareAndWebsiteMember_z5akUonrZO54" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operational Software &amp; Website</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">339,539</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right">339,539</td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zyQZWYHTV4U4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Trademarks</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">216,800</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">216,800</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicenseAndPatentsMember_zzfzexhiy9I7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">License &amp; Patents</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,875</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,562,876</td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicenseAndPatentsMember_z5kZSXiWwuBa" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible Assets, Gross</td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,875</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,876</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zCHTrJ5OxFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Intangible Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,195,597</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,279,987</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A3_zE3ONeG3GHfl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> P15Y <p id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zxd8f1iQHaE7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zvMLc6vzunqe" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49C_20240331_zrW29b9hAKQ5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_499_20231231_ztjxTCRW4hDj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Intangible Assets</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of March 31, 2024 (Unaudited)</td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">As of December 31, 2023 (Audited)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_zF0HGISGdfN6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated Amortization</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(809,617</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(725,228</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zXp1cet3SBsc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer Relationships</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">211,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">211,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--EquipmentDesignDocumentationMember_zOt0eWlNSmXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Design Documentation</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,675,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,675,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--OperationalSoftwareAndWebsiteMember_z5akUonrZO54" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operational Software &amp; Website</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">339,539</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right">339,539</td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zyQZWYHTV4U4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Trademarks</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">216,800</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">216,800</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicenseAndPatentsMember_zzfzexhiy9I7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">License &amp; Patents</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,875</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"></td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,562,876</td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LicenseAndPatentsMember_z5kZSXiWwuBa" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Intangible Assets, Gross</td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,875</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,562,876</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zCHTrJ5OxFl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Intangible Assets</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,195,597</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">4,279,987</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 809617 725228 211000 211000 2675000 2675000 339539 339539 216800 216800 1562875 1562876 1562875 1562876 4195597 4279987 <p id="xdx_842_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zqUgN6T7x3li" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_zmSE8HeFCZMl">Long-Lived Assets</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Impairment is measured by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. In instances where impairment is determined to exist, the Company will write down the asset to its fair value based on the present value of estimated future cash flows.</span></p> <p id="xdx_89A_esrt--ScheduleOfCondensedCashFlowStatementTableTextBlock_zpoE6VL6mVc2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Net Earnings/Loss per Share</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic <i>Earnings/Loss </i>per share is calculated by dividing the <i>Earnings/Loss </i>attributable to stockholders by the weighted-average number of shares outstanding for the period. Diluted <i>Earnings/Loss </i>per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that shared in the earnings (loss) of the Company. Diluted <i>Earnings/Loss </i>per share is computed by dividing the <i>Earnings/Loss </i>available to stockholders by the weighted average number of shares outstanding for the period and dilutive potential shares outstanding unless such dilutive potential shares would result in anti-dilution.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_807_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zHqXSDkvjXcj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>NOTE 4 – <span id="xdx_82F_zRzlNkxLE4ff">STOCKHOLDERS’ EQUITY/DEFICIT</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>General</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following description of our securities and certain provisions of our amended and restated certificate of incorporation and amended and restated bylaws are summaries and are qualified by reference to the amended and restated certificate of incorporation and our bylaws that will be in effect on the closing of this offering. Copies of these documents have been filed with the SEC as exhibits to our registration statement, of which this prospectus forms a part. The descriptions of the Shares, and preferred stock reflect changes to our capital structure that will be in effect on the closing of this offering. Distributions to affiliate company totaled $<span id="xdx_906_ecustom--DistributionToAffiliate_c20240101__20240331_z0rLPiP9LAZ6" title="Distribution to affiliate">1,019,687</span> to Fonon Corp include sales, marketing, and other shared costs associated with Fonon Corp.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Preferred Stock</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Par value: <span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zDHYgN7PkaAb">0.001</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Authorized: <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_ziUw47IcmDg8" title="Preferred stock, shares authorized">10,000,000</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued: There were <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_pid_do_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zxpoFMZAzao2" title="Preferred stock, shares issued"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zlcVkBYtIRd" title="Preferred stock, shares outstanding">no</span></span> preferred shares issued and outstanding as of March 31, 2024</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Common Stock</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Par value: <span id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5rYWWA1eO45" title="Common stock, par value">0.001</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Authorized: <span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zK2omEtq5Ene" title="Common stock, shares authorized">100,000,000</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>●</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Issued: <span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_pid_do_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ziFdcuCA5aIi" title="Common stock, shares issued">9,270,427</span> as of March 31, 2024</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 2^nd 2024 <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20240202__srt--TitleOfIndividualAxis__custom--JadeBarnwellMember_znBmxCGhN7v5" title="Common stock, shares issued">17,000</span> Shares of Common stock were issued to Jade Barnwell, the former Laser Photonics CFO, under the terms of employment at $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_c20240202__srt--TitleOfIndividualAxis__custom--JadeBarnwellMember_zVJZWGMhsOig" title="Shares issued price per share">1.96</span> per share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Warrants</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_89A_ecustom--ScheduleOfWarrantsTableTextBlock_z95rGTyTzFtd" style="margin: 0">As of March 31, 2024 there were <span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1_pid_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zF6fR0nr2Ah8" title="Warrants issued">180,000</span> Warrants Outstanding</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zIRfBCHhryI9">Schedule of warrants</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; font-weight: bold">Warrants as at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231_zFNL0MrufO0d" title="Exercise price">6</span></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: 12%; text-align: right"><span id="xdx_909_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20240101__20240331_zcBjiyJEVVl8" title="Warrants outstanding beginning balance">180,000</span></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: 12%; text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstanding_iI_c20231231_z0XEZYnoayk" title="Warrants outstanding">1,080,000</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</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_901_ecustom--ClassOfWarrantOrRightIssued_c20240101__20240331_zOrKvylBieh9" title="Issued"><span style="-sec-ix-hidden: xdx2ixbrl0992">-</span></span></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(204,238,255)"> <td>Expired</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_903_ecustom--ClassOfWarrantOrRightExpired_c20240101__20240331_zpntTdcZmqL9" title="Expired"><span style="-sec-ix-hidden: xdx2ixbrl0994">-</span></span></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="font-weight: bold">Warrants as at March 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331_zUuBgMa9hvgf" title="Exercise price">6</span></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--ClassOfWarrantOrRightOutstanding_iE_c20240101__20240331_zUg1OeNU2FMh" title="Warrants outstanding ending balance">180,000</span></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--WarrantsAndRightsOutstanding_iI_c20240331_zsp6wEVR1kT1" title="Warrants outstanding">1,080,000</span></td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_8A6_zVfHVGktGrv5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Options</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2024 there were <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_do_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zNwD6wxcAr6d" title="Options issued"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_do_c20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCsfERZe18V1" title="Options outstanding">no</span></span> Options Issued or Outstanding</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">There has been no activity as of the end of December 31, 2023</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> 1019687 0.001 10000000 0 0 0.001 100000000 9270427 17000 1.96 <p id="xdx_89A_ecustom--ScheduleOfWarrantsTableTextBlock_z95rGTyTzFtd" style="margin: 0">As of March 31, 2024 there were <span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1_pid_c20230101__20231231__us-gaap--FinancialInstrumentAxis__us-gaap--WarrantMember_zF6fR0nr2Ah8" title="Warrants issued">180,000</span> Warrants Outstanding</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zIRfBCHhryI9">Schedule of warrants</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; font-weight: bold">Warrants as at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231_zFNL0MrufO0d" title="Exercise price">6</span></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: 12%; text-align: right"><span id="xdx_909_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20240101__20240331_zcBjiyJEVVl8" title="Warrants outstanding beginning balance">180,000</span></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: 12%; text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstanding_iI_c20231231_z0XEZYnoayk" title="Warrants outstanding">1,080,000</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</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_901_ecustom--ClassOfWarrantOrRightIssued_c20240101__20240331_zOrKvylBieh9" title="Issued"><span style="-sec-ix-hidden: xdx2ixbrl0992">-</span></span></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(204,238,255)"> <td>Expired</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_903_ecustom--ClassOfWarrantOrRightExpired_c20240101__20240331_zpntTdcZmqL9" title="Expired"><span style="-sec-ix-hidden: xdx2ixbrl0994">-</span></span></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="font-weight: bold">Warrants as at March 31, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240331_zUuBgMa9hvgf" title="Exercise price">6</span></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--ClassOfWarrantOrRightOutstanding_iE_c20240101__20240331_zUg1OeNU2FMh" title="Warrants outstanding ending balance">180,000</span></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--WarrantsAndRightsOutstanding_iI_c20240331_zsp6wEVR1kT1" title="Warrants outstanding">1,080,000</span></td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> 180000 6 180000 1080000 6 180000 1080000 0 0 <p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zRkTJJ96nX1b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>NOTE 5 – <span id="xdx_82C_zcVsgjS1ybW7">RELATED PAETY TRANSACTIONS</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ICT Investments provides the Company accounting services and various management services on an as needed basis. For the three months ended March 31, pursuant to an arrangement with ICT Investment, the Company paid in total <span id="xdx_905_eus-gaap--PaymentsForFees_c20240101__20240331__us-gaap--FairValueByAssetClassAxis__custom--ICTInvestmentsMember_z9EI0n6mhPse">23,100 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and <span id="xdx_90D_eus-gaap--PaymentsForFees_c20230101__20230331__us-gaap--FairValueByAssetClassAxis__custom--ICTInvestmentsMember_zIAPGZlRUvg7">68,686</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, respectively, for various accounting services and management resources. Any distributions between Laser Photonics and ICT must be <span style="font-family: Times New Roman, Times, Serif">distributed to affiliate company.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ICT Investments owns <span id="xdx_901_eus-gaap--CommonStockDividendsShares_c20240101__20240331_zoNI6Ds2m2D4" title="ICT Investments owns shares">4,688,695</span> shares of the Company’s common stock. Prior to the closing of the Company’s IPO on October 4, 2022, this represented <span id="xdx_908_eus-gaap--DebtConversionOriginalDebtInterestRateOfDebt_c20221004__20221004_zYGvHix4vVh7" title="Interest rate">96.1%</span> of the total shares outstanding. As of December 31, 2022, ICT Investments owns <span id="xdx_90F_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_c20221231__srt--OwnershipAxis__custom--ICTInvestmentsMember_zEipAk36xefg" title="Interest rate percentage">59.5%</span> of the total shares outstanding. Dmitriy Nikitin is the Managing Partner of ICT Investments and has controlled the Company since its inception. As of the end of 2023 the % is <span id="xdx_906_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DmitriyNikitinMember__srt--OwnershipAxis__custom--ICTInvestmentsMember_ztXfhu8PT171" title="Interest rate percentage">58.7</span>.%.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since the date of incorporation on November 8, 2019, the Company has engaged in the following transactions with our directors, executive officers, holders of more than 5% of its voting securities, and affiliates or immediately family members of its directors, executive officers, and holders of more than 5% of our voting securities, and its co-founders. The Company believes that all these transactions were on terms as favorable as could have been obtained from unrelated third parties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 23100 68686 4688695 0.961 0.595 0.587 <p id="xdx_80C_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zqO6cNvJsl29" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>NOTE 6 – <span id="xdx_82B_z8Zs13xp7oD4">COMMITMENTS AND CONTINGENCIES</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In October 2021, a lease on 18,000 SF facility was signed with the landlord for three years, terminating on October 31, 2024. The monthly rent for this facility is currently <span id="xdx_905_eus-gaap--VariableLeasePayment_c20211030__20211030_zfrUanxmem39" title="Rent monthly payment">15,109</span>. The Company entered into a lease for additional 8000 SF of office space adjacent to the original facility for an additional 10,000/ month in October 2023. The combined expense monthly expense is <span id="xdx_904_eus-gaap--LeaseAndRentalExpense_c20211030__20211030_znIup7whs4K6" title="Combined monthly expense">25,109</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2022, we entered into an agreement with 2701 Maitland Building Associates to rent 8,000 sf of additional office space nearby the main facility, for our growing sales and marketing program. The monthly rent for this space is currently <span id="xdx_90F_eus-gaap--VariableLeasePayment_c20221201__20221231_zYznU2vhQj83" title="Rent monthly payment">14,805</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of January 1, 2020, we adopted ASU 2016-02 employing the cumulative-effect adjustment transition method, resulting in the recognition on our balance sheet of <span id="xdx_907_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20200101_z61yvrgn721c" title="Operating Lease Right-of-Use Asset">597,143</span> as a right-of-use asset for operating leases, <span id="xdx_906_ecustom--OperatingLeaseLiabilityAmount_iI_c20200201_z67Bx8PA02Za" title="Operating lease liability">434,153</span> as a current operating lease liability, and <span id="xdx_908_ecustom--OperatingLeaseLiabilityNonCurrentAmount_iI_c20200101_z8hqk9Q5fo6g" title="Operating lease liability non current">162,990</span> as a lease liability less the current portion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z6rBtEtgsHX4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The maturity amounts of our lease liabilities are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_ztCXqTLgKTxl">Schedule of Maturity of Lease Liabilities</span> </span></p> <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ending December 31,</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20231231_zX5fNKz9iti8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_z8hJ4pCvN7c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">434,153</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_z5QGSs8jZMh1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_z4IBajWKWTDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">597,143</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 60%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </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: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Operating Lease Expense</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseExpense_c20240101__20240331_zff3ZKMXTzy8" style="font-size: 10pt; text-align: right" title="Operating lease expenses">79,847</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingLeaseExpense_c20230101__20230331_zySUgOoWgeUf" style="font-size: 10pt; text-align: right" title="Operating lease expenses">90,609</td><td style="font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zhB8wT4QxyPl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"> </p> 15109 25109 14805 597143 434153 162990 <p id="xdx_893_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z6rBtEtgsHX4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The maturity amounts of our lease liabilities are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_ztCXqTLgKTxl">Schedule of Maturity of Lease Liabilities</span> </span></p> <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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ending December 31,</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20231231_zX5fNKz9iti8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_z8hJ4pCvN7c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">434,153</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_z5QGSs8jZMh1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_z4IBajWKWTDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">597,143</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 60%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </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: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Operating Lease Expense</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseExpense_c20240101__20240331_zff3ZKMXTzy8" style="font-size: 10pt; text-align: right" title="Operating lease expenses">79,847</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingLeaseExpense_c20230101__20230331_zySUgOoWgeUf" style="font-size: 10pt; text-align: right" title="Operating lease expenses">90,609</td><td style="font-size: 10pt; text-align: left"> </td></tr> </table> 434153 162990 597143 79847 90609 <p id="xdx_800_eus-gaap--SubsequentEventsTextBlock_zDBus6ktw5i6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>NOTE 7 – <span id="xdx_82C_zlQDYw1q07o8">SUBSEQUENT EVENTS</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s management has evaluated subsequent events up to May 20, 2024, the date the financial statements were issued, pursuant to the requirements of ASC 855 and has the following events to report.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>