Quarterly report [Sections 13 or 15(d)]

Leases

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Leases
9 Months Ended
Sep. 30, 2025
Leases  
Leases

Note 10. Leases

 

Operating lease

 

We have a new lease contract entered June 1, 2025 which includes both our office facility and warehouse space that expires May 31, 2028. The monthly “Base Rent” is $12,232 and $13,150. The Base Rent is increased by 3.0% each year.

 

We had a lease contract entered June 1, 2024 which includes both our office facility and warehouse space that expired May 31, 2025. The monthly “Base Rent” was $11,876 and $12,767.

 

We recognized total lease expense, primarily related to our operating leases, on a straight-line basis in accordance with ASC 842.

 

 

As of September 30, 2025 and December 31, 2024, the Company recorded a refundable security deposit of $10,000 for its warehouse space and is included in other assets on the balance sheet.

 

The operating lease expense were as follows:

 

    2025     2024  
    Nine months ended September 30,  
    2025     2024  
Lease cost                
Operating lease cost   $ 309,393     $ 288,646  

 

Supplemental balance sheet information related to operating leases was as follows:

 

    September 30,     December 31,  
    2025     2024  
Operating lease right-of-use assets at inception   $ 856,787     $ 284,861  
Accumulated amortization     (87,272 )     (163,316 )
Total operating lease right-of-use assets   $ 769,515     $ 121,545  
                 
Operating lease liabilities - current   $ 266,879     $ 121,544  
Operating lease liabilities - non-current     505,718       -  
Total operating lease liabilities   $ 772,597     $ 121,544  
                 
Right-of-use assets obtained in exchange for new operating lease liability     856,787       -  
                 
Weighted-average remaining lease term — operating leases (year)     2.67       0.41  
Weighted-average discount rate — operating leases     6.50 %     8.25 %

 

Future minimum lease payments under operating leases that have initial noncancelable lease terms in excess of one year as of September 30, 2025, were as follows:

 

    Total  
Year Ended December 31,        
2025 - Remaining 3 months   $ 76,147  
2026     309,920  
2027     319,218  
2028     134,641  
Thereafter     -  
Total undiscounted lease payments     839,926  
Less: Imputed interest     (67,329 )
Operating lease liabilities   $ 772,597  

 

Sublease

 

On August 1, 2021, the Company entered into a sublease agreement with its related party and a principal shareholder (“Sublandlord”), whereby the Company subleases certain offices, rooms and shared use of common spaces located at 150 Sykes Creek Parkway, Merritt Island, FL. The sublease agreement is a month-to-month lease and may be terminated with 30 days’ notice to the Sublandlord. The monthly rent shall be $4,618.03 from February 1, 2024 to January 31, 2025, $4,756.57 from February 1, 2025 to January 31,2026 and $4,899.27 from February 1, 2026 to January 31, 2027. A common area maintenance fee (CAM) will be charged in addition to the monthly rent. During the nine months ended September 30, 2025 and 2024, the Company recorded $61,816 and $58,780 directly related to this short-term month to month lease to lease expense.