XML 146 R26.htm IDEA: XBRL DOCUMENT v3.25.4
Significant Accounting Policies and Basis of Presentation (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Significant Accounting Policies and Basis of Presentation [Abstract]    
Schedule of Fair Value Measurement The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:
   Fair Value at
September 30,		   Fair Value Measurement 
   2025   Level 1   Level 2   Level 3 
Investment - Equity Securities  $2,571,429   $
       -
   $
     -
   $2,571,429 

 

    Fair Value at
December 31, 		    Fair Value Measurement 
    2024    Level 1     Level 2    Level 3  
Investment - Equity Securities  $
        -
   $
     -
   $
     -
   $
     -
 
  
Schedule of Recurring Basis Using Significant Unobservable Inputs

For the Company’s equity securities measured at fair value on a recurring basis using significant unobservable inputs (Level 3), the following table provides a reconciliation of the beginning and ending balance for each category therein, and gains or losses recognized during the three and nine months ended September 30, 2025:

 

Beginning Balance - December 31, 2024  $
-
 
Equity securities acquired as consideration for issuance of Series B Preferred Stock   2,571,429 
Re-measurement adjustments   
-
 
Change in fair value of equity securities   
-
 
Ending balance - September 30, 2025  $2,571,429 
  
Schedule of Equity Securities
   September 30,
2025		 
   Equity Securities 
Fair Value  $2,571,429 
Valuation technique   ASC 321 measurement alternative 
Significant unobservable unit   Observable price changes in orderly transactions for the same or similar securities 
  
Schedule of Diluted Net Loss Per Share Antidilutive

The following outstanding potentially dilutive Common Shares equivalents were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive:

 

   For the Period Ended 
   September 30,   December 31, 
   2025   2024 
Warrants           9,834,074       1,142 
Convertible notes payable   507,529    
-
 
Stock Options   192,061    4,747 
Total   10,533,664    5,889 

The following outstanding potentially dilutive Common Shares equivalents were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive:

 

  Year ended 
   December 31, 
   2024   2023 
Warrants  $1,142   $384 
Convertible Series A Preferred Shares   
-
    6,458 
Stock Options   4,747    
-
 
Total  $5,889   $6,842 
Schedule of Estimated useful lives  

Estimated useful lives are as follows for major classes of property and equipment:

 

Computers and equipment   3 – 7 years 
Furniture and fixtures   5 – 7 years 
Automobile   5 – 7 years 
Leasehold improvements   5 – 15 years 
Buildings   5 – 15 years