v3.25.1

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Costs and expenses:
Sales, general and administrative compensation (inclusive of stock based compensation)	$ 718,000	$ 315,000
Sales and marketing	633,000	65,000
Professional Fees	446,000	724,000
Research and development	278,000	1,685,000
Depreciation and Amortization	1,119,000	1,120,000
Rent and utilities	32,000
Impairment of fixed assets	263,000
Impairment of goodwill	25,093,000
Other operating expenses	171,000	119,000
Total costs and expenses	28,753,000	4,028,000
Operating loss	(28,753,000)	(4,028,000)
Other income (expense):
Interest income	13,000	13,000
Other income		52,000
Change in fair value of note payable, related party	5,068,000
Interest expense	(1,065,000)	(444,000)
Loss from operations before income taxes	(24,737,000)	(4,407,000)
Income tax expense	(33,000)
Net loss	(24,770,000)	(4,407,000)
Loss from operations attributed to noncontrolling interest	62,000	71,000
Net income (loss) attributable to common stockholders	$ (24,708,000)	$ (4,336,000)
Earnings (loss) per common share:
Basic	$ (2.30)	$ (0.07)
Diluted	$ (2.30)	$ (0.07)
Shares used earnings (loss) per common share:
Basic	10,757,147	60,248,078
Diluted	10,757,147	60,248,078

Change in fair value of note payable, related party.

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-Name Accounting Standards Codification
-Section 45
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-10

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IMPACT BIOMEDICAL INC. 10-K