RESTATEMENT OF FINANCIAL STATEMENTS (Tables)

6 Months Ended

Jun. 30, 2025

Accounting Changes and Error Corrections [Abstract]

Schedule of restated financial information

	Impact of correction of error
Six months ended June 30, 2024 (Unaudited)	As previously reported			Adjustments			As restated
Net cash used in operating activities of continuing operations	$	(1,980,727	)	$	845,427		$	(1,135,300	)
Net cash provided by financing activities of continuing operations	$	4,199,267		$	(845,427	)	$	3,353,840

The Company previously restated its financial statements for the three and six months ended June 30, 2024 via Form 10-Q/A, filed October 17, 2024, as a result of a change in classification of credit loss expense to net revenue. During the original preparation of the financial statements for the three and six months ended June 30, 2024, the Company identified and corrected its accounting for its credit loss expense of $859,321 and $1,199,155, respectively, which was reclassified to net revenue as variable consideration accounted for under ASC 606.

The following table summarizes the impact of the correction on the Company’s condensed consolidated statement of operations for the three and six months ended June 30, 2024. This adjustment had no effect on the Company’s condensed consolidated balance sheet, reported loss from operations, net loss, or cash used in operating activities for the periods adjusted. There have been no further corrections from the amended Form 10-Q/A as filed on October 17, 2024.

Balance sheet

	Impact of correction of error
June 30, 2024 (Unaudited)	As previously reported		Adjustments		As restated in Form 10-Q/A
Total assets	$	24,659,020	$	42,862	$	24,701,882
Total stockholders’ equity	$	5,837,412	$	42,862	$	5,880,274

Statement of operations

	Impact of correction of error
Three months ended June 30, 2024 (Unaudited)	As previously reported			Adjustments			As restated in Form 10-Q/A
Revenue	$	2,330,964		$	(859,321	)	$	1,471,643
Cost of sales		793,010			–			793,010
Gross profit		1,537,954			(859,321	)		678,633
Operating expense		1,740,299			(902,183	)		838,116
Loss from operations	$	(202,345	)	$	42,862		$	(159,483	)
Other income, net		27,898			–			27,898
Net loss for the period	$	(174,447	)	$	42,862		$	(131,585	)
Preferred stock dividends	$	(326,174	)	$	–		$	(326,174	)
Net loss attributable to common shareholders	$	(500,621	)	$	42,862		$	(457,759	)

	Impact of correction of error
Six months ended June 30, 2024 (Unaudited)	As previously reported			Adjustments			As restated in Form 10-Q/A
Revenue	$	4,992,930		$	(1,199,155	)	$	3,793,775
Cost of sales		1,741,164			–			1,741,164
Gross profit		3,251,766			(1,199,155	)		2,052,611
Operating expense		3,235,119			(1,242,017	)		1,993,102
Loss from operations	$	16,647		$	42,862		$	59,509
Other income, net		(362,886	)		–			(362,886	)
Net loss before discontinued operations		(346,239	)		42,862			(303,377	)
Loss from discontinued operations		(111,312	)		–			(111,312	)
Net loss for the period	$	(457,551	)	$	42,862		$	(414,689	)
Preferred stock dividends	$	(477,808	)	$	–		$	(477,808	)
Net loss attributable to common shareholders	$	(935,359	)	$	42,862		$	(892,497	)