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SEGMENT REPORTING | 3 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
SEGMENT REPORTING | NOTE 14. SEGMENT REPORTING Operating segments are defined as components of an entity about which discrete financial information is evaluated regularly by the Chief Operating Decision Maker ("CODM") in deciding how to allocate resources and assess performance. The Company operates and manages its business as one business segment, which is high-power, high-brightness blue laser technology. Accordingly, the Company has one reportable segment. The Company has a single management team that reports to the Executive Chairman, the Company's CODM, who comprehensively manages the entire Company. The accounting policies of the segment are the same as those described in the summary of significant accounting policies. When evaluating the Company’s financial performance, the CODM is regularly provided with more detailed expense information than what is included in the Company’s statements of operations. The CODM uses net loss, as reported in the consolidated statements of operations, in evaluating the performance of the segment. Decisions regarding resource allocation are made primarily during the annual budget planning process and reallocated as needed throughout the year. The measure of segment assets is reported on the balance sheets as total assets. The following table shows a reconciliation of the Company’s net loss, including the significant expense categories regularly provided to and reviewed by the CODM, as computed under U.S. GAAP, to the Company’s total net loss in the condensed consolidated statements of operations:
|  | Three Months Ended March 31, |
|  | 2025 |  |  | 2024 |
Revenue |  | $ | — |  |  | $ | 93,549 |
Cost of revenue: |  |  |  |  |  |
Materials |  |  | 4,593 |  |  |  | 37,371 |
Direct labor |  |  | 153,116 |  |  |  | 492,896 |
Direct job costs |  |  | (33,273 | ) |  |  | 95,384 |
Overhead |  |  | 111,281 |  |  |  | 231,305 |
Total cost of revenue |  |  | 235,717 |  |  |  | 856,956 |
Gross margin |  |  | (235,717 | ) |  |  | (763,407 | )
Operating expenses: |  |  |  |  |  |
Research and development |  |  | 184,563 |  |  |  | 766,495 |
Selling and marketing |  |  | 543,337 |  |  |  | 345,590 |
General and administrative |  |  | 2,078,805 |  |  |  | 2,652,795 |
Total operating expenses |  |  | 2,806,705 |  |  |  | 3,764,880 |
Other segment items (1) |  |  | (13,569,003 | ) |  |  | (1,176,811 | )
Segment net loss |  | $ | (16,611,425 | ) |  | $ | (5,705,098 | )
(1) Other segment items consist of interest income, interest expe nse, change in fair value of warrant liabilities, change in fair value of derivative liability, change in fair value of debt, loss on extinguishment of debt, gain on sale of intellectual property intangible assets, loss on impairment of inventories, property and equipment and operating lease right-of-use asset, interest expense recognized on remeasurement of preferred stock liability and other loss, net.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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