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SEGMENT REPORTING (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2025

Dec. 31, 2024

Segment Reporting [Abstract]

Schedule of Reconciliation of the Net Loss

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 September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Revenue		$	—			$	—			$	—			$	142,827
Cost of revenue:
Materials			(13,261	)			5,581				3,202				55,741
Direct labor			—				245,377				151,708				1,180,035
Direct job costs			(36,545	)			(5,916	)			(84,818	)			237,832
Overhead			—				114,908				111,281				477,024
Total cost of revenue			(49,806	)			359,950				181,373				1,950,632
Gross margin			49,806				(359,950	)			(181,373	)			(1,807,805	)
Operating expenses:
Research and development			—				206,474				184,563				1,656,350
Selling and marketing			790,779				113,445				1,861,112				385,965
General and administrative			1,883,497				1,796,774				8,057,531				6,390,017
Total operating expenses			2,674,276				2,116,693				10,103,206				8,432,332
Other segment items (1)			(19,797,126	)			(1,869,081	)			(40,973,417	)			(12,449,568	)
Segment net loss		$	(22,421,596	)		$	(4,345,724	)		$	(51,257,996	)		$	(22,689,705	)

(1)Other segment items consist of interest income, interest expense, change in fair value of warrant liabilities, change in fair value of derivative liability, change in fair value of convertible note receivable, change in fair value of notes payable, change

in fair value of SEPA liability, change in fair value of claims settlement liability, loss on issuance of warrants, loss on issuance of notes payable, loss on issuance of SEPA, loss on extinguishment of accounts payable, loss on extinguishment of notes payable, SEPA fees and issuance costs, 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 gain (loss), net.

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 consolidated statements of operations:

		Year Ended December 31,
		2024				2023
Revenue		$	152,127			$	2,085,532
Cost of revenue:
Materials			57,867				944,615
Direct labor			1,336,722				1,457,823
Direct job costs			222,835				2,833,893
Overhead			588,052				459,102
Total cost of revenue			2,205,476				5,695,433
Gross margin			(2,053,349	)			(3,609,901	)
Operating expenses:
Research and development			1,821,816				5,462,680
Selling and marketing			468,074				1,539,690
General and administrative			8,807,651				11,117,525
Total operating expenses			11,097,541				18,119,895
Other segment items (1)			(21,364,864	)			1,019,350
Segment net loss		$	(34,515,754	)		$	(20,710,446	)

_______________

(1)Other segment items consist of interest income, interest expense, change in fair value of warrant liabilities, change in fair value of derivative liability, loss on extinguishment of debt and other income, net.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

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- References

No definition available.

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