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Cost of Revenue and Operating Expenses

12 Months Ended

Dec. 31, 2025

NOTE 18 – COST OF REVENUE AND OPERATING EXPENSES

For the years ended December 31, 2025 and 2024 cost of revenue consisted of as follows;

For the years ended December 31, 2025 and 2024, operating expenses consisted of the following:

	Years ended
	December 31,
Sales and marketing	2025		2024
Salaries and benefits	$	619,156	$	1,082,404
Professional and consulting fees		452,868		798,958
Office expenses		2,838		37,689
Travel and entertainment		34,416		85,174
Depreciation and amortization		4,896		4,686
Marketing and advertising		2,706,259		4,570,546
Other		76		1,876
	$	3,820,509	$	6,581,333

	Years ended
	December 31,
Research and development	2025		2024
Salaries and benefits	$	1,386,410	$	3,586,217
Professional fees		122,716		701,078
Clinical study expenses		2,174,000		217,711
Office expenses		271,265		192,558
Travel and entertainment		36,469		101,446
Depreciation and amortization		566,117		637,861
Materials for clinical studies		348,814		280,913
	$	4,905,791	$	5,717,784

	Years ended
	December 31,
Research and development - related party	2025		2024
Professional fees	$	45,611	$	114,224
Office expenses		9,164		7,025
	$	54,775	$	121,249

	Years ended
	December 31,
General and administrative	2025		2024
Salaries and benefits	$	1,277,434	$	2,419,614
Employee stock option expense		1,472,279		(63,117	)
Professional and consulting fees		1,306,520		2,485,031
Office expenses		579,006		1,137,888
Insurance		260,981		536,546
Travel and entertainment		95,219		80,517
Depreciation and amortization		44,707		54,082
Materials for clinical studies		71,389		-
	$	5,107,535	$	6,650,561

	Years ended
	December 31,
	2025		2024
Impairment loss of intangible asset	$	2,640,280	$	-