XML 122 R26.htm IDEA: XBRL DOCUMENT v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]    
SCHEDULE OF CARRYING AMOUNT OF INTANGIBLE ASSETS  

The carrying amount of patents as of December 31, 2024 is as follows:

 

  Gross carrying amount: $ 15,954,150  
  Accumulated amortization: $ 721,533  
  Net carrying amount: $ 15,232,617  
SCHEDULE OF ESTIMATED AMORTIZATION EXPENSE  

Amortization expense for the year ended December 31, 2024 was $721,533. The estimated amortization expense for the next five years is as follows:

 

  Year 1: $1,122,639
  Year 2: $1,122,639
  Year 3: $1,122,639
  Year 4: $1,122,639
  Year 5: $1,122,639
SCHEDULE OF FOREIGN CURRENCY TRANSLATION AND TRANSACTION

The following table outlines the currency exchange rates that were used in preparing the condensed consolidated financial statements:

 

    September 30,    December 31, 
    2025    2024 
Period-end spot rate   US$1=MX$0.05    US$1=MX$0.05 
Average rate   US$1=MX$0.05    US$1=MX$0.05 

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:

 

   December 31,   December 31,  
   2024   2023 
Period-end spot rate   US$1=MX$0.05    N/A 
Average rate   US$1=MX$0.05    N/A 
SCHEDULE OF FINANCIAL INSTRUMENTS MEASUREMENT AT FAIR VALUE

The following tables summarize our financial instruments measured at fair value as of September 30, 2025 and December 31, 2024.

 

    Level 1     Level 2     Level 3  
   Fair Value Measurements at September 30, 2025 
   Level 1   Level 2   Level 3 
Assets            
Cash and cash equivalents  $481,281   $  -   $  - 
Total assets   481,281    -    - 
Liabilities               
Total liabilities   -    -    - 
Fair value, net asset (liability)  $481,281   $-   $- 

 

    Level 1     Level 2     Level 3  
   Fair Value Measurements at December 31, 2024 
   Level 1   Level 2   Level 3 
Assets            
Cash and cash equivalents  $58,653   $  -   $  - 
Total assets   58,653    -    - 
Liabilities               
Total liabilities   -    -    - 
Fair value, net asset (liability)  $58,653   $-   $- 

The following tables summarize our financial instruments measured at fair value as of December 31, 2024 and December 31, 2023.

 

   Level 1   Level 2   Level 3 
   Fair Value Measurements at December 31, 2024 
   Level 1   Level 2   Level 3 
Assets               
Cash  $58,653   $-   $- 
Total assets   58,653    -    - 
Liabilities               
Total liabilities   -    -    - 
Fair value, net asset (liability)  $58,653   $-   $- 

 

   Level 1   Level 2   Level 3 
   Fair Value Measurements at December 31, 2023 
   Level 1   Level 2   Level 3 
Assets            
Cash  $739,006   $-   $- 
Total assets   739,006    -    - 
Liabilities               
Total liabilities   -    -    - 
Fair value, net asset (liability)  $739,006   $-   $- 
Master Distribution Agreement [Member]    
Finite-Lived Intangible Assets [Line Items]    
SCHEDULE OF CARRYING AMOUNT OF INTANGIBLE ASSETS

The carrying amount of master distribution agreements as of September 30, 2025 is as follows:

 

Gross carrying amount:  $1,963,000 
Accumulated amortization:   435,625 
Net carrying amount:   1,527,375 
 
SCHEDULE OF ESTIMATED AMORTIZATION EXPENSE

Amortization expense for the nine months ended September 30, 2025 was $435,625. The estimated amortization expense for the next five years is as follows:

 

  Year 1: $218,707
  Year 2: $654,333
  Year 3: $654,335
  Year 4: $-
  Year 5: $-
 
Patents [Member]    
Finite-Lived Intangible Assets [Line Items]    
SCHEDULE OF CARRYING AMOUNT OF INTANGIBLE ASSETS

The carrying amount of patents as of September 30, 2025 is as follows:

 

Gross carrying amount:  $15,954,150 
Accumulated amortization:   1,561,206 
Net carrying amount:  $14,392,944 
 
SCHEDULE OF ESTIMATED AMORTIZATION EXPENSE

Amortization expense for the nine months ended September 30, 2025 was $839,673. The estimated amortization expense for the next five years is as follows:

 

  Year 1: $1,122,639
  Year 2: $1,122,639
  Year 3: $1,122,639
  Year 4: $1,122,639
  Year 5: $1,122,639