XML 40 R23.htm IDEA: XBRL DOCUMENT
v3.26.1

Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Significant Accounting Policies [Abstract] |
Schedule of Fair Value of the Purchase Consideration | The fair value of the purchase consideration is summarized below:
Cash |  | $ | 400,000 |
Legal fees paid on behalf of Ayala |  |  | 66,424 |
Company common stock (4,774,637 shares at $1.34 per share) |  |  | 6,398,014 |
Total fair value of consideration transferred |  | $ | 6,864,438 |
Schedule of Estimated Amortization Expenses | As of December 31, 2025, expected future amortization expense is as follows:
Year |  |  |
2026 |  | $ | 496,972 |
2027 |  |  | 496,972 |
2028 |  |  | 496,972 |
2029 |  |  | 496,972 |
2030 |  |  | 496,972 |
2031 and thereafter |  |  | 4,019,272 |
Total |  | $ | 6,504,132 |
Schedule of Recognize Interest and Penalties Related to Tax Positions in Income Tax Expense | The Company will recognize interest and penalties related to tax positions in income tax expense. As of December 31, 2025 and December 31, 2024, the Company had no unrecognized uncertain income tax positions.
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 9,900,522 |  |  | $ | 6,559,791 |
General business credit carryover |  |  | 3,045,651 |  |  |  | 1,672,876 |
R&D credit (available for payroll tax offset) |  |  | 268,568 |  |  |  | 268,568 |
Subtotal |  |  | 13,214,741 |  |  |  | 8,501,235 |
Valuation allowance |  |  | (13,214,741 | ) |  |  | (8,501,235 | )
Total deferred tax assets |  | $ | - |  |  | $ | - |
Schedule of Recognize Interest and Penalties Related to Tax Positions in Income Tax Expense | Below is a table listing all preferred stock and common stock equivalents:
Common Stock Equivalents |  | December 31, 2025 |  |  | December 31, 2024 |
Series A Senior Convertible Preferred Stock |  |  | 1,401,786 |  |  |  | - |
Underwriter/Placement Agent Warrants |  |  | 319,711 |  |  |  | 280,448 |
Inducement Warrants |  |  | 7,154,338 |  |  |  | - |
Prepaid Common Stock Not Issued |  |  | 1,441,518 |  |  |  | - |
Series A Warrants |  |  | - |  |  |  | 1,512,500 |
Total |  |  | 10,317,353 |  |  |  | 1,792,948 |

X
- Definition Tabular disclosure of preferred stock and common stock equivalents. + References No definition available. + Details
Name: | osti_ScheduleofPreferredStockandCommonStockEquivalentsTableTextBlock
Namespace Prefix: | osti_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of contingent consideration in asset acquisition. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 15 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3 + Details
Name: | us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of deferred income not accounted for under Topic 606. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2 + Details
Name: | us-gaap_DeferredIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 40 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration