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v3.26.1

CONVERTIBLE DEBT (Details) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Convertible debt |  |
2023 Notes | $ 2,600,000 | $ 2,600,000
2025 Notes | 535,000 | 0
Convertible notes | 3,135,000 | 2,600,000
Less: Debt issuance costs | (366,456) | (312,398)
Accumulated amortization | 143,832 | 72,892
Debt issuance costs, net | (222,624) | (239,506)
Convertible notes, net | $ 2,912,376 | $ 2,360,494

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- Definition Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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