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v3.26.1

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | --- | ---
Deferred tax assets: |  |  |
Accrued liabilities | $ 39,066 | $ 44,364 |
Reserves and allowances | 644,915 | 643,206 |
Deferred compensation | 367,775 | 638,454 |
Section 174 costs | 553,562 | 9,372,153 |
Lease liability | 296,605 | 491,744 |
UNICAP | 9,181 | 20,846 |
Net operating loss carryforwards | 22,035,104 | 8,552,938 |
Research and development credits | 3,303,255 | 2,314,332 |
Other | 2,677 | 196 |
Total gross deferred tax assets | 27,252,140 | 22,078,233 |
Less valuation allowance | (24,877,802) | (14,884,382) | $ (6,938,829)
Total deferred tax assets | 2,374,338 | 7,193,851 |
Deferred tax liabilities: |  |  |
Property and equipment, net | (234,815) | (418,148) |
Intangibles, net | (1,731,564) | (5,963,713) |
Prepaids | (118,336) | (233,162) |
Right of use asset | (289,623) | (483,220) |
Other comprehensive income |  | (95,608) |
Total deferred tax liabilities | (2,374,338) | (7,193,851) |
Net deferred tax asset (liability) |  |  |

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