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SEGMENT INFORMATION
 9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Segment Reporting [Abstract]    
SEGMENT INFORMATION

12. SEGMENT INFORMATION

 

Disclosures regarding the Company’s reportable segment with reconciliations to consolidated totals for the three and nine months ended September 30, 2025, and 2024, are presented below:

                    
   Three months ended September 30,   Nine months ended September 30, 
   2025   2024   2025   2024 
Revenue  $1,742,000   $1,290,000   $5,026,000   $3,751,000 
Cost of revenue                    
Manufacturing costs   654,000    431,000    1,629,000    1,126,000 
Distribution costs   55,000    90,000    273,000    388,000 
Inventory adjustment   48,000    (1,000)   90,000    46,000 
EV chargers   147,000    21,000    689,000    144,000 
Other   121,000    74,000    217,000    246,000 
Cost of revenue   1,025,000    615,000    2,898,000    1,950,000 
Gross profit   717,000    675,000    2,128,000    1,801,000 
Operating expenses:                    
Research and development:                    
Payroll and benefits   60,000    63,000    188,000    178,000 
Occupancy costs   24,000    24,000    73,000    71,000 
Other research and development   21,000    10,000    76,000    61,000 
Total research and development   105,000    97,000    337,000    310,000 
Selling and marketing:                    
Payroll and benefits   182,000    255,000    554,000    763,000 
Occupancy costs   36,000    42,000    72,000    124,000 
Other selling and marketing   25,000    29,000    111,000    132,000 
Total selling and marketing   243,000    326,000    737,000    1,019,000 
General and administrative                    
Payroll and benefits   299,000    267,000    976,000    810,000 
Professional fees and outside services   32,000    149,000    237,000    373,000 
Occupancy costs   170,000    164,000    516,000    497,000 
Other general and administrative   217,000    232,000    588,000    728,000 
Total general and administrative   718,000    812,000    2,317,000    2,408,000 
Total operating expenses   1,066,000    1,235,000    3,391,000    3,737,000 
Operating loss  $(349,000)  $(560,000)  $(1,263,000)  $(1,936,000)

 

18. SEGMENT INFORMATION

 

ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

 

The Company’s CODM has been identified as the Chief Executive and Financial Officer, who reviews the assets, operating results, and financial metrics for the Company to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment.

 

The CODM assesses performance for the single segment and decides how to allocate resources based on gross profit and net loss that are also reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net loss, which include the following:

          
   Years ended December 31, 
   2024   2023 
Revenue  $4,912,000   $4,201,000 
Cost of revenue          
Manufacturing costs   1,524,000    1,434,000 
Distribution costs   481,000    410,000 
Inventory adjustment   270,000    853,000 
EV chargers   206,000    248,000 
Other   309,000    361,000 
Cost of revenue   2,790,000    3,306,000 
Gross profit   2,122,000    895,000 
Operating expenses:          
Research and development:          
Payroll and benefits   238,000    229,000 
Occupancy costs   93,000    98,000 
Other research and development   76,000    91,000 
Total research and development   407,000    418,000 
Selling and marketing:          
Payroll and benefits   972,000    798,000 
Occupancy costs   164,000    168,000 
Other selling and marketing   157,000    481,000 
Total selling and marketing   1,293,000    1,447,000 
General and administrative          
Payroll and benefits   1,209,000    927,000 
Professional fees and outside services   472,000    422,000 
Write off EV related assets   763,000    - 
Occupancy costs   660,000    707,000 
Other general and administrative   862,000    1,648,000 
Total general and administrative   3,966,000    3,704,000 
Total operating expenses   5,666,000    5,569,000 
Operating loss  $(3,544,000)  $(4,674,000)