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SEGMENT INFORMATION | 3 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
SEGMENT INFORMATION | NOTE 9 — SEGMENT INFORMATION The Company views its operations and manages its business as one operating and reportable segment, which is the business of designing and developing innovative neurostimulation products. The Company’s focus centers around the treatment of various mental health conditions without the need for drugs or psychotherapy. Consistent with the operational structure, the Chief Executive Officer, as the chief operating decision maker (“CODM”), manages and allocates resources on a consolidated basis. This decision-making process reflects the way in which the financial information is regularly reviewed and used by the CODM to evaluate performance, set operational targets, forecast future financial results, and allocate resources. The Company’s CODM assesses financial performance and allocates resources based on consolidated net loss that also is reported on the consolidated statements of operations and comprehensive loss. The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets. The CODM utilizes consolidated net loss by comparing actual results against budgeted amounts on a quarterly basis. As part of this process, consolidated net loss is a critical performance measure used to evaluate the Company’s operating performance and guide strategic decisions and resource allocations, including additional investments in research and development and commercialization activities. The following table provides information about the Company’s one reportable segment and includes the reconciliation to consolidated net loss.
Schedule of segment reporting information |  |  |  |  |  |  |  |
|  | Three Months Ended March 31, |
|  | 2025 |  |  | 2024 |
Total revenues |  | $ | 41,015 |  |  | $ | 78,671 |
Less: |  |  |  |  |  |  |  |
Cost of revenues (excluding amortization and depreciation) |  |  | 13,558 |  |  |  | 9,156 |
Research and development expense (excluding share-based compensation expense): |  |  |  |  |  |  |  |
Clinical trials |  |  | 79,402 |  |  |  | 1,238 |
Halo Project |  |  | 298,037 |  |  |  | 103,477 |
Desktop project |  |  | 23,713 |  |  |  | - |
Other research and development |  |  | 5,136 |  |  |  | 953 |
General and administrative expense (excluding stock based compensation and amortization expense) |  |  | 622,948 |  |  |  | 645,719 |
Amortization |  |  | 4,786 |  |  |  | 2,662 |
Stock-based compensation |  |  | 636,844 |  |  |  | 161,349 |
Professional fees |  |  | 367,816 |  |  |  | 227,829 |
Interest income, net |  |  | (1,103 | ) |  |  | (304 | )
Equity in net (income) loss from equity method investees |  |  | 1,048 |  |  |  | (5,783 | )
Other income |  |  | (22,833 | ) |  |  | (26,468 | )
Segment net loss |  |  | (1,988,337 | ) |  |  | (1,041,157 | )
Reconciliation of net loss |  |  |  |  |  |  |  |
Adjustments and reconciling items |  |  | - |  |  |  | - |
Consolidated net loss |  | $ | (1,988,337 | ) |  | $ | (1,041,157 | )

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- Definition The entire disclosure for reporting segments including data and tables. 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