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Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2025
Summary of Significant Accounting Policies  
Schedule of deferred offering costs

 

 

March 31,

 

 

December 31

 

 

 

2025

 

 

2024

 

Legal fees

 

$71,825

 

 

$52,131

 

General and administrative expenses

 

 

77,627

 

 

 

73,973

 

Total

 

$149,452

 

 

$126,104

 

Schedule of cost of revenue

 

 

 Three months ended

 

 

 

 March 31,

 

 

 

2025

 

 

2024

 

Cost of inventory

 

$516,443

 

 

$76,196

 

Freight and shipping

 

 

160

 

 

 

2,530

 

Consulting and advisory-related party

 

 

4,000

 

 

 

4,200

 

Royalty and sales commission-related party

 

 

91,290

 

 

 

43,146

 

Rent expense

 

 

40,367

 

 

 

18,143

 

Total cost of revenue

 

$652,260

 

 

$144,215

 

Schedule of reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share

 

 

March 31,

 

 

March 31,

 

 

 

2025

 

 

2024

 

 

 

 Shares 

 

 

 Shares 

 

Convertible notes

 

 

15,029,424

 

 

 

-

 

Common stock warrants

 

 

11,385,125

 

 

 

-

 

Convertible Series C Preferred Stock

 

 

49,002,760

 

 

 

47,562,284

 

 

 

 

75,417,309

 

 

 

47,562,284

 

Schedule of stock-based compensation

 

 

 Three months ended

 

 

 

 March 31,

 

 

 

 2025

 

 

 2024

 

Management compensation

 

$420,720

 

 

$-

 

Professional fees

 

 

2,349,020

 

 

 

975,250

 

Professional fees - related party

 

 

-

 

 

 

1,422,750

 

Financing expense

 

 

6,167,334

 

 

 

-

 

 

 

$8,937,074

 

 

$2,398,000