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LOSS PER SHARE

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

LOSS PER SHARE

(10) LOSS PER SHARE

Net loss per share for the three and nine months ended September 30, 2025 and 2024, respectively, were as follows:

Schedule of net income (loss) per share
		Three Months Ended								Nine Months Ended
		September 30, 2025				September 30, 2024				September 30, 2025				September 30, 2024
Numerator:
Net income (loss)		$	(252,985	)		$	(625,067	)		$	(1,266,575	)		$	(4,371,934	)

Denominator:
Weighted average common shares - basic			6,295,961				3,022,805				5,037,981				2,972,118
Effect of dilutive common share equivalents			-				-				-
Weighted average common shares - dilutive			6,295,961				3,022,805				5,037,981				2,972,118

Basic and diluted		$	(0.04	)		$	(0.21	)		$	(0.25	)		$	(1.47	)

Diluted loss per common share for the three and nine months ended September 30, 2025 and 2024 excludes the effects of 7,666,186 and 5,230,769 common share equivalents, respectively, since such inclusion would be anti-dilutive. The common share equivalents consist of shares of common stock issuable upon the exercise or conversion of outstanding convertible preferred stock, warrants, restricted stock units, stock options and convertible note (including certain securities requiring stockholder approval prior to exercise or conversion).