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Income Taxes (Tables)

12 Months Ended

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	%

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

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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

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-Topic 740
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