REVENUE

12 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

REVENUE

NOTE 7. REVENUE

The Company’s primary revenue-generating activity involves sales of high-powered lasers and related installation services. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S. dollars.

The following table presents revenue from contracts with customers disaggregated by geography:

	Year ended December 31,
	2024		2023
United States	$	24,300	$	1,760,350
Asia		9,112		117,835
Europe		118,715		207,347
Total	$	152,127	$	2,085,532

The following table presents revenue from contracts with customers disaggregated by the timing of revenue recognition:

	Year ended December 31,
	2024		2023
Revenue recognized at a point in time	$	152,127	$	2,080,532
Revenue recognized over time		—		5,000
Total	$	152,127	$	2,085,532

Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of December 31, 2024 and 2023 were as follows:

	Accounts Receivable		Contract Liabilities
January 1, 2023	$	327,200	$	178,750
December 31, 2023		482,279		30,400
December 31, 2024		—		24,000

During the years ended December 31, 2024 and 2023, the Company recognized $30,400 and $32,500 of revenue that was included in the contract liabilities balance at the beginning of the reporting period, respectively.