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LEASES | 12 Months Ended
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Dec. 31, 2025
Leases |
LEASES | NOTE 17 – LEASES The components of lease cost for operating leases for the year ended December 31, 2025 and 2024 is as follows:
Schedule of lease cost for operating leases |  |  |  |  |  |
|  | 2025 |  |  | 2024 |
Lease Cost |  |  |  |  |  |  |  |
Operating lease cost |  | $ | 471,230 |  |  | $ | 468,996 |
Short-term lease cost |  |  | 111,473 |  |  |  | 169,051 |
Total lease cost |  | $ | 582,703 |  |  | $ | 638,047 |
Supplemental cash flow information related to leases for the year ended December 31, 2025 and 2024, is as follows:
Schedule of supplemental cash flow information related to leases |  |  |  |  |  |
|  | 2025 |  |  | 2024 |
Other Lease Information |  |  |  |  |  |  |  |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | 466,036 |  |  | $ | 399,609 |
Amortization of right-of-use assets |  | $ | 417,330 |  |  | $ | 396,979 |
The following table summarizes the lease-related assets and liabilities recorded on the balance sheet at December 31, 2025 and December 31, 2024:
Schedule of lease-related assets and liabilities |  |  |  |  |  |
|  | 2025 |  |  | 2024 |
Lease Position |  |  |  |  |  |  |  |
Operating Leases: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 778,235 |  |  | $ | 739,234 |
Right-of-use liabilities operating leases short-term |  |  | 322,103 |  |  |  | 443,950 |
Right-of-use liabilities operating leases long-term |  |  | 471,683 |  |  |  | 331,222 |
Total operating lease liabilities |  | $ | 793,786 |  |  | $ | 775,172 |
The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. The Company recognized an initial right-of-use asset and lease liability of $563,660 for leases entered into during the year ended December 31, 2025.
Schedule of present value lease payments |  |  |  |
Lease Term and Discount Rate |  | December 31, 2025 |
Weighted-average remaining lease term (years): |  |  |  |
Operating leases |  |  | 4.1 |
Weighted-average discount rate: |  |  |  |
Operating leases |  |  | 7.51% |
The following table provides the maturities of lease liabilities at December 31, 2025:
Schedule of maturities of lease liabilities |  |  |
|  | Operating |
|  | Leases |
2026 |  |  | 369,599 |
2027 |  |  | 110,691 |
2028 |  |  | 110,691 |
2029 |  |  | 121,232 |
2030 |  |  | 131,772 |
2031 |  |  | 98,829 |
Total future undiscounted lease payments |  |  | 942,814 |
Less: Interest |  |  | (149,028 | )
Present value of lease liabilities |  | $ | 793,786 |
As discussed in Note 12, in August 2025 the Company entered into an assignment and assumption of a lease agreement with EAM whereby the Company agreed to assume half of the lease obligation of the New York City office lease of EAM. The Company recognized a right-of-use asset and liability of $563,660 for this lease, which includes the extension period discussed in Note 12. In September 2025, the Company abandoned a leased facility in Round Rock, Texas. Upon abandonment of the facility the Company wrote off the remaining right of use asset of $107,329. On December 30, 2025, the Company and the landlord of this facility entered into a termination agreement and the Company is no longer obligated to make any lease payment on this facility and wrote off the remaining right of use liability of $79,010. As part of the termination agreement the Company agreed to forfeit $44,225 of its security deposit to the landlord and the remaining $55,390 of the security deposit will be returned to the Company in 2026. For the year ended December 31, 2025, the Company recognized a net loss of $72,544 associated with this terminated lease.

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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