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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of allowance for credit losses |
|  | September 30, 2025 (Unaudited) |  |  | December 31, 2024 |
Allowance for credit losses |  | $ | 2,229,977 |  |  | $ | 1,494,347 |
Credit loss expense |  |  | 197,639 |  |  |  | 1,050,543 |
Adjustment for uncollectible accounts |  |  | (1,236,069 | ) |  |  | (314,913 | )
Allowance for credit losses |  | $ | 1,191,547 |  |  | $ | 2,229,977 |
Schedule of earnings per share |
|  | For the three months ended |
|  | September 30, |
|  | (Unaudited) |
|  | 2025 |  |  | 2024 |
Net Income (Loss) |  | $ | (450,348 | ) |  | $ | 58,962 |
Adjustments for convertible debt - as converted: |  |  | - |  |  |  | - |
Interest on convertible debt net of effective tax rate (28%) |  |  | - |  |  |  | - |
Net income (loss) attributable to common shareholders |  | $ | (450,348 | ) |  | $ | 58,962 |
Weighted average number of shares of common stock outstanding: |  |  |  |  |  |  |  |
Basic |  |  | 20,075,205 |  |  |  | 20,015,205 |
Diluted |  |  | 20,075,205 |  |  |  | 20,096,751 |
Net income (loss) attributable to common shareholders per share: |  |  |  |  |  |  |  |
Basic |  | $ | (0.02 | ) |  | $ | 0.00 |
Diluted |  | $ | (0.02 | ) |  | $ | 0.00 |
Schedule of anti-dilutive securities |
|  | For the three months ended |
|  | September 30, |
|  | (Unaudited) |
|  | 2025 |  |  | 2024 |
Numerator: |  |  |  |  |  |
Net Income (Loss) |  | $ | (450,348 | ) |  | $ | 58,962 |
Denominator: |  |  |  |  |  |  |  |
Basic weighted-average shares |  |  | 20,075,205 |  |  |  | 20,015,205 |
Effect of dilutive securities |  |  |  |  |  |  |  |
Warrants |  |  | - |  |  |  | 5,908 |
Convertible Debt |  |  | - |  |  |  | - |
Options |  |  | - |  |  |  | 11,888 |
Preferred Stock |  |  | - |  |  |  | 63,750 |
Diluted Weighted Average Shares |  |  | 20,075,205 |  |  |  | 20,096,751 |
Net income (loss) attributable to common shareholders per share: |  |  |  |  |  |  |  |
Basic |  | $ | (0.02 | ) |  | $ | 0.00 |
Diluted |  | $ | (0.02 | ) |  | $ | 0.00 |
|  | For the three months ended |
|  | September 30, |
|  | (Unaudited) |
|  | 2025 |  |  | 2024 |
Options |  |  | 768,792 |  |  |  | 573,000 |
Warrants |  |  | 2,604,388 |  |  |  | 2,734,596 |
Convertible Debt |  |  | 2,508,000 |  |  |  | 2,080,000 |
Total anti-dilutive shares |  |  | 5,881,180 |  |  |  | 5,387,596 |
Schedule of disaggregation of revenue |
|  | For the three months ended September 30, (Unaudited) |
|  | 2025 |  |  | 2024 |
SteraMist Product |  | $ | 1,603,000 |  |  | $ | 1,766,000 |
Service and Training |  |  | 409,000 |  |  |  | 776,000 |
Total |  | $ | 2,012,000 |  |  | $ | 2,542,000 |
|  | For the three months ended September 30, (Unaudited) |
|  | 2025 |  |  | 2024 |
United States |  | $ | 1,280,000 |  |  | $ | 1,886,000 |
International |  |  | 732,000 |  |  |  | 656,000 |
Total |  | $ | 2,012,000 |  |  | $ | 2,542,000 |
|  | For the nine months ended September 30, (Unaudited) |
|  | 2025 |  |  | 2024 |
SteraMist Product |  | $ | 3,255,000 |  |  | $ | 5,247,000 |
Service and Training |  |  | 1,364,000 |  |  |  | 1,423,000 |
Total |  | $ | 4,619,000 |  |  | $ | 6,670,000 |
|  | For the nine months ended September 30, (Unaudited) |
|  | 2025 |  |  | 2024 |
United States |  | $ | 3,294,000 |  |  | $ | 5,169,000 |
International |  |  | 1,325,000 |  |  |  | 1,501,000 |
Total |  | $ | 4,619,000 |  |  | $ | 6,670,000 |

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