v3.25.4

RESTATEMENT OF FINANCIALS 2023 (Tables)

12 Months Ended

Dec. 31, 2024

Accounting Changes and Error Corrections [Abstract]

SCHEDULE OF RESTATEMENT OF FINANCIALS

SCHEDULE OF RESTATEMENT OF FINANCIALS

						Restatement
Balance Sheet		As Filed				Adjustments				As Restated
Assets
Cash and cash equivalent		$	6,201,137			$	0			$	6,201,137
Accounts receivable, net		$	816,364			$	0			$	816,364
Inventory		$	2,277,816			$	-40,360			$	2,237,456
Other Assets		$	39,190			$	0			$	39,190
Total current assets		$	9,334,507			$	0			$	9,294,147
PP&E		$	952,811			$	0			$	952,811
Intangible Assets Net		$	4,279,986			$	0			$	4,279,986
Operating Lease Right of Use Asset		$	597,143			$	0			$	597,143
Total assets		$	15,164,447			$	-40,360			$	15,124,087
Liabilities
Current Liabilities
Accounts payable		$	223,040			$	0			$	223,040
Deferred revenue		$	701,234			$	-488,120			$	213,114
Current Portion of Operating Lease		$	434,152			$	0			$	434,152
Accrued expenses		$	161,538			$	0			$	161,538
Total current liabilities		$	1,519,964			$	-488,120			$	1,031,844
Total Long Term liabilities		$	162,991			$	0			$	162,991
Total Liability		$	1,682,955			$	-488,120			$	1,194,835
Total stockholders’ equity		$	13,481,492			$	447,761			$	13,929,252
Total liabilities and stockholders’ equity		$	15,164,447			$	-40,359			$	15,124,087

						Restatement
Statement of operations		As Filed				Adjustments				As Restated
Net Sales		$	3,939,474			$	0			$	3,939,473
Cost of Sales		$	1,489,457			$	-447,761			$	1,041,697
Gross Profit		$	2,450,017			$	447,761			$	2,897,776
Operating Expenses:		$	6,246,011			$	0			$	6,246,011
Operating Income		$	-3,795,994				447,760				-3,348,234
Onter income		$	30,063			$	0			$	30,063
Net Income (Loss)		$	-3,765,932			$	447,761			$	-3,318,171
Income (Loss) per Share
Basic		$	-0.42			$	0.05			$	-0.37
Diluted		$	-0.42			$	0.05			$	-0.37

						Restatement
		As Filed				Adjustments				As Restated
Cash Flows From:
OPERATING ACTIVITIES		$
Net Income (Loss)		$	-3,765,932			$	447,761				-3,318,171
Adjustments to Reconcile Net Income (Loss) to Net Cash Flow from Operating Activities:
Shares issued on conversion of debt		$	0			$	0
Shares to be issued as consideration for services		$				$	0
Shares issued for compensation		$	145,550			$	0				145,550
Distribution to affiliate		$	-1,214,325			$	0				-1,214,325
Depreciation & Amortization		$	523,380			$	0				523,380
Net Change, Right-of-Use Asset & Liabilities		$	-31,775			$	0				-31,775
Accounts Receivable		$	-395,002			$	0				-395,002
Inventory		$	-1,231,796			$	40,359				-1,191,437
Prepaids & Other Current Assets		$	32,910			$	0				32,910
Stock Account		$				$					-
Accounts Payable		$	32,653			$	0				32,653
Accrued Expenses		$	-267,464			$	0				-267,464
21030 Deferred Revenue		$	701,234			$	-488,120				213,114
Net Cash From (Used In) Operating Activities		$	-5,470,618			$	51				-5,470,567
INVESTING ACTIVITIES
Purchase of Equipment		$	-76,636			$	-50				-76,686
Affiliate companies		$				$	0				-
Purchase of R&D Equipment		$				$	0				-
Demonstration Equipment		$				$	0				0
Purchase of Intangible Assets		$	-408,169			$	0				-408,169
Net Cash From (Used In) Investing Activities		$	-484,805			$	-50				-484,855
FINANCING ACTIVITIES
Proceeds from (Repayment of) Notes
Proceeds from (Repayment of) PPP Loan
Dividends Paid		$	-			$
Proceeds from Sale of Common Stock		$	-25,240			$	0				-25,240
Net Cash From (Used In) Financing Activities		$	-25,240			$	0				-25,240
Net Cash Flow for Period		$	-5,980,663			$	-1				-5,980,662
Cash - Beginning of Period		$	12,181,799			$	0				12,181,799
Cash - End of Period		$	6,201,136			$	-1				6,201,137
NON-CASH INVESTING AND FINANCING ACTIVITIES
Share issued for purchase of license		$	1,210,000			$	0				1,210,000
SUPPLEMENTARY CASH FLOW INFORMATION
Cash Received / Paid During the Period for:
Income Taxes		$	-							$	-
Interest		$	39,509			$	0				39,509

X

- References

No definition available.

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- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-7

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

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