Elevai Acquisition (Tables)

6 Months Ended

Jun. 30, 2025

Business Combination [Abstract]

Summary of Consideration Transferred

The consideration in the Elevai Acquisition (the “Elevai Consideration”) as of the Closing consisted of the following:

Common Stock - 38,308 shares issued	$	660,805
Common Stock - 3,927 shares withheld		67,742
Earnout liabilities		301,633
Estimated costs related to acquisition		150,000
Total estimated value of consideration transferred	$	1,180,180

Summary of Allocation of the Purchase Consideration

The allocation of the purchase consideration as of the Closing was as follows:

Accounts receivable	$	76,555
Inventory		1,286,139
Prepaid expenses and deposits		94,567
Right of use asset		51,721
Property and equipment		47,618
Total assets		1,556,600
Accounts payable		309,974
Customer deposits		13,806
Operating lease liability		52,640
Net assets to be acquired	$	1,180,180

Summary of Business Combinations Unaudited Pro Froma Statements of Operations

The pro forma statements of operations do not fully reflect: (i) any anticipated synergies (or costs to achieve synergies) or (ii) the impact of non-recurring items directly related to the Elevai Acquisition.

	Three months ended June 30,						Six Months Ended June 30,
	2025			2024			2025			2024
Net sales from the unaudited condensed consolidated statements of operations	$	503,612		$	12,320		$	1,013,965		$	12,320
Add: Elevai Skincare net sales not reflected in the unaudited condensed consolidated statements of operations		—			605,529			152,381			1,220,092
Unaudited pro forma net sales	$	503,612		$	617,849		$	1,166,346		$	1,232,412
Net loss from the unaudited condensed consolidated statements of operations	$	(1,886,438	)	$	(3,304,538	)	$	(3,392,305	)	$	(6,575,497	)
Add: Inventory step-up adjustment recognized in cost of sales		151,689			—			386,341			—
Add: Elevai Skincare net loss not reflected in the unaudited condensed consolidated statements of operations		—			(859,580	)		(27,644	)		(1,712,709	)
Unaudited pro forma net loss	$	(1,734,749	)	$	(4,164,118	)	$	(3,033,608	)	$	(8,288,206	)