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REVENUE | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Dec. 31, 2024
Revenue from Contract with Customer [Abstract] |  |
REVENUE | NOTE 7. REVENUE The Company’s primary revenue-generating activity involves sales of high-powered lasers and related installation services. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S. dollars. The following table presents revenue from contracts with customers disaggregated by geography:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
United States |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 15,000 |
Asia |  |  | — |  |  |  | 7,566 |  |  |  | — |  |  |  | 9,112 |
Europe |  |  | — |  |  |  | 41,712 |  |  |  | — |  |  |  | 118,715 |
Total |  | $ | — |  |  | $ | 49,278 |  |  | $ | — |  |  | $ | 142,827 |
The following table presents revenue from contracts with customers disaggregated by the timing of revenue recognition:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Revenue recognized at a point in time |  | $ | — |  |  | $ | 45,278 |  |  | $ | — |  |  | $ | 123,827 |
Revenue recognized over time |  |  | — |  |  |  | 4,000 |  |  |  | — |  |  |  | 19,000 |
Total |  | $ | — |  |  | $ | 49,278 |  |  | $ | — |  |  | $ | 142,827 |
Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities were as follows on the dates presented:
|  | Accounts Receivable |  |  | Contract Liabilities |
January 1, 2024 |  | $ | 482,279 |  |  | $ | 30,400 |
December 31, 2024 |  | $ | — |  |  | $ | 24,000 |
June 30, 2025 |  | $ | — |  |  | $ | 24,000 |
During the three months ended June 30, 2025 and 2024, the Company recog nized nil and $7,000 of revenue, respectively, that was included in the contract liabilities balance at the beginning of the reporting period. During the six months ended June 30, 2025 and 2024, the Company recog nized nil and $30,400 of revenue, respectively, that was included in the contract liabilities balance at the beginning of the reporting period. | NOTE 7. REVENUE The Company’s primary revenue-generating activity involves sales of high-powered lasers and related installation services. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S. dollars. The following table presents revenue from contracts with customers disaggregated by geography:
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
United States |  | $ | 24,300 |  |  | $ | 1,760,350 |
Asia |  |  | 9,112 |  |  |  | 117,835 |
Europe |  |  | 118,715 |  |  |  | 207,347 |
Total |  | $ | 152,127 |  |  | $ | 2,085,532 |
The following table presents revenue from contracts with customers disaggregated by the timing of revenue recognition:
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
Revenue recognized at a point in time |  | $ | 152,127 |  |  | $ | 2,080,532 |
Revenue recognized over time |  |  | — |  |  |  | 5,000 |
Total |  | $ | 152,127 |  |  | $ | 2,085,532 |
Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of December 31, 2024 and 2023 were as follows:
|  | Accounts Receivable |  |  | Contract Liabilities |
January 1, 2023 |  | $ | 327,200 |  |  | $ | 178,750 |
December 31, 2023 |  |  | 482,279 |  |  |  | 30,400 |
December 31, 2024 |  |  | — |  |  |  | 24,000 |
During the years ended December 31, 2024 and 2023, the Company recogniz ed $30,400 and $32,500 of reve nue that was included in the contract liabilities balance at the beginning of the reporting period, respectively.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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