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Summary of Significant Accounting Policies (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Summary of Significant Accounting Policies    
Schedule of cost of revenue

 

 

Three Months Ended

 

 

Nine months ended

 

 

 

September 30,

 

 

September 30,

 

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Cost of inventory

 

$494,144

 

 

$98,637

 

 

$1,315,378

 

 

$233,362

 

Freight and shipping

 

 

15,665

 

 

 

1,171

 

 

 

21,724

 

 

 

9,321

 

Consulting and advisory-related party

 

 

-

 

 

 

5,800

 

 

 

4,000

 

 

 

16,200

 

Royalty and sales commission-related party

 

 

-

 

 

 

20,456

 

 

 

91,290

 

 

 

83,192

 

Rent expense

 

 

65,794

 

 

 

39,373

 

 

 

166,863

 

 

 

95,562

 

Total cost of revenue

 

$575,603

 

 

$165,437

 

 

$1,599,255

 

 

$437,637

 

 

 

 Years Ended

 

 

 

 December 31,

 

 

 

2024

 

 

2023

 

Cost of inventory

 

$407,334

 

 

$101,978

 

Freight and shipping

 

 

9,321

 

 

 

14,494

 

Consulting and advisory-related party

 

 

19,400

 

 

 

30,100

 

Royalty and sales commission-related party

 

 

81,917

 

 

 

47,304

 

Rent expense

 

 

137,527

 

 

 

66,258

 

Total cost of revenue

 

$655,499

 

 

$260,134

 

Schedule of antidilutive securities

 

 

September 30,

 

 

September 30,

 

 

 

2025

 

 

2024

 

 

 

Shares

 

 

Shares

 

Convertible notes

 

 

1,266,987

 

 

 

467,083

 

Common Stock warrants

 

 

1,925,768

 

 

 

233,542

 

Series C Convertible Preferred Stock

 

 

2,545,667

 

 

 

8,281,673

 

 

 

 

5,738,422

 

 

 

8,982,298

 

 

 

December 31,

 

 

December 31,

 

 

 

2024

 

 

2023

 

 

 

 Shares 

 

 

 Shares 

 

Convertible notes

 

 

3,240,000

 

 

 

300,000

 

Common stock warrants

 

 

1,620,000

 

 

 

-

 

Convertible Series C Preferred Stock

 

 

51,923,443

 

 

 

19,347,886

 

Convertible Series A Preferred Stock(1)

 

 

-

 

 

 

10,000,000,000

 

 

 

 

56,783,443

 

 

 

10,019,647,886

 

Schedule of deferred offering costs

 

 

September 30,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Professional fees

 

$-

 

 

$52,131

 

General and administrative expenses

 

 

-

 

 

 

73,973

 

 

 

$-

 

 

$126,104

 

 

 

December 31,

 

 

December 31

 

 

 

2024

 

 

2023

 

Legal fees

 

$52,131

 

 

$-

 

General and administrative expenses

 

 

73,973

 

 

 

-

 

Total

 

$126,104

 

 

$-

 

Schedule of stock-based compensation

 

 

Three Months Ended

 

 

Nine months ended

 

 

 

September 30,

 

 

September 30,

 

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Management compensation

 

$1,810,379

 

 

$-

 

 

$4,098,768

 

 

$-

 

Professional fees (*)

 

 

313,807

 

 

 

(200,000)

 

 

578,227

 

 

 

2,050,000

 

Professional fees - related party

 

 

-

 

 

 

-

 

 

 

2,103,600

 

 

 

348,000

 

Advertising and marketing

 

 

-

 

 

 

-

 

 

 

-

 

 

 

160,000

 

Financing expense

 

 

-

 

 

 

-

 

 

 

8,679,189

 

 

 

-

 

 

 

$2,124,186

 

 

$(200,000)

 

$15,459,784

 

 

$2,558,000

 

 

 

Years Ended

 

 

 

December 31,

 

 

 

2024

 

 

2023

 

Management compensation

 

$-

 

 

$180,000

 

Professional fees

 

 

975,249

 

 

 

146,850

 

Professional fees - related party

 

 

1,422,750

 

 

 

8,640,000

 

Advertising and marketing

 

 

660,000

 

 

 

-

 

 

 

$3,057,999

 

 

$8,966,850

 

Schedule of liabilities measured at fair value on a recurring basis

December 31, 2024

 

Level 3

 

Liabilities

 

 

 

Derivative Liability – conversion feature

 

$1,055,233

 

 
Schedule of antidilutive securities excluded from the computation of eps  

 

 

 Years Ended

 

 

 

December 31,

 

 

 

2024

 

 

2023

 

Numerator:

 

 

 

 

 

 

Net loss

 

$(6,881,722)

 

$(10,102,266)

Change in fair value of derivatives

 

 

409,776

 

 

 

-

 

Interest on convertible debts

 

 

50,723

 

 

 

1,311

 

Net loss - diluted

 

$(6,421,223)

 

$(10,100,955)

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

Weighted average common shares outstanding

 

 

8,382,753

 

 

 

16,110,578

 

Effect of dilutive shares

 

 

 

 

 

 

 

 

Convertible notes

 

 

212,248

 

 

 

50,000

 

Preferred stock

 

 

8,653,960

 

 

 

169,891,314

 

Common stock warrants

 

 

32,548

 

 

 

-

 

Diluted

 

 

17,281,456

 

 

 

186,051,893

 

 

 

 

 

 

 

 

 

 

Net income per common share:

 

 

 

 

 

 

 

 

Basic

 

$(0.82)

 

$(0.63)

Diluted

 

$(0.37)

 

$(0.01)