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v3.25.1

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes |
Schedule Of deferred income taxes |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Goodwill |  | $ | 96,963 |  |  | $ | 151,634 |
Capitalized start-up costs |  |  | 30,851 |  |  |  | 55,077 |
Other intangibles |  |  | 3,818 |  |  |  | 6,808 |
Other accruals |  |  | 239,219 |  |  |  | 36,760 |
Stock compensation |  |  | 532,688 |  |  |  | 359,378 |
Net operating losses |  |  | 6,112,848 |  |  |  | 3,561,783 |
Contribution carryforward |  |  | 1,108 |  |  |  | 832 |
Unearned revenue |  |  | 7,634 |  |  |  | 35,399 |
Research and development costs |  |  | 1,509,504 |  |  |  | 887,434 |
Reserves and allowances |  |  | 269,264 |  |  |  | 136,942 |
Deferred tax assets |  |  | 8,803,897 |  |  |  | 5,232,047 |
Less valuation allowance |  |  | (8,386,790 | ) |  |  | (5,173,947 | )
Net deferred tax assets after valuation allowance |  | $ | 417,107 |  |  | $ | 58,100 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  | $ | (407,355 | ) |  | $ | (58,100 | )
Lease liabilities |  |  | (9,752 | ) |  |  | - |
Deferred tax liabilities |  |  | (417,107 | ) |  |  | (58,100 | )
Net deferred tax asset (liability) |  | $ | — |  |  | $ | — |
Schedule Of Effective income tax rate |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Rate Reconciliation |  |  |  |  |  |
Federal income tax at statutory rate |  |  | 21.00 | % |  |  | 21.00 | %
Change in state tax |  |  | -0.85 | % |  |  | 1.99 | %
Change in valuation allowance |  |  | -25.84 | % |  |  | -43.19 | %
Permanent differences |  |  | 0.73 | % |  |  | 10.70 | %
State taxes |  |  | 4.45 | % |  |  | 6.23 | %
Other |  |  | 0.51 | % |  |  | 3.27 | %
Effective income tax rate |  |  | 0.00 | % |  |  | 0.00 | %

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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