ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
9 Months Ended |
Sep. 30, 2025 |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
| SCHEDULE OF DISAGGREGATED NET SALES |
The
following table shows the Company’s disaggregated net sales by product type:
SCHEDULE OF DISAGGREGATED NET SALES
| |
|
|
|
|
|
|
| |
|
Three months ended September 30,
|
|
| |
|
2025 (Unaudited)
|
|
|
2024 (Unaudited)
|
|
| DC power systems |
|
$ |
898 |
|
|
$ |
4,340 |
|
| Engineering & Tech Support Services |
|
|
14 |
|
|
|
224 |
|
| Accessories |
|
|
361 |
|
|
|
350 |
|
| Total net sales |
|
$ |
1,273 |
|
|
$ |
4,914 |
|
| |
|
|
|
|
|
|
| |
|
Nine months ended September 30,
|
|
| |
|
2025 (Unaudited)
|
|
|
2024 (Unaudited)
|
|
| DC power systems |
|
$ |
4,117 |
|
|
$ |
10,381 |
|
| Engineering & Tech Support Services |
|
|
147 |
|
|
|
349 |
|
| Accessories |
|
|
1,440 |
|
|
|
618 |
|
| Total net sales |
|
$ |
5,704 |
|
|
$ |
11,348 |
|
The
following table shows the Company’s disaggregated net sales by customer type:
| |
|
|
|
|
|
|
| |
|
Three months ended September 30,
|
|
| |
|
2025 (Unaudited)
|
|
|
2024 (Unaudited)
|
|
| Telecom |
|
$ |
1,172 |
|
|
$ |
4,467 |
|
| Government/Military |
|
|
— |
|
|
|
371 |
|
| Marine |
|
|
— |
|
|
|
43 |
|
| Other (backup DC power to various industries) |
|
|
1 |
|
|
|
33 |
|
| Total net sales |
|
$ |
1,273 |
|
|
$ |
4,914 |
|
| |
|
|
|
|
|
|
| |
|
Nine months ended September 30,
|
|
| |
|
2025 (Unaudited)
|
|
|
2024 (Unaudited)
|
|
| Telecommunications |
|
$ |
510 |
|
|
$ |
10,170 |
|
| Government/Military |
|
|
208 |
|
|
|
993 |
|
| Marine |
|
|
4,654 |
|
|
|
94 |
|
| Other (backup DC power to various industries) |
|
|
332 |
|
|
|
91 |
|
| Total net sales |
|
$ |
5,704 |
|
|
$ |
11,348 |
|
|
| SCHEDULE OF NET SALES BY GEOGRAPHICAL REGIONS |
The
following tables shows the Company’s net sales by the respective geographical regions of our customers:
SCHEDULE OF NET SALES BY GEOGRAPHICAL REGIONS
| |
|
2025 |
|
|
2024 |
|
| |
|
Three months ended |
|
| |
|
September 30, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
(Unaudited) |
|
|
(Unaudited) |
|
| United States |
|
$ |
1,267 |
|
|
$ |
4,444 |
|
| Canada |
|
|
— |
|
|
|
1 |
|
| South Pacific Islands |
|
|
6 |
|
|
|
88 |
|
| Japan |
|
|
— |
|
|
|
11 |
|
| Europe and middle East |
|
|
— |
|
|
|
258 |
|
| Africa |
|
|
— |
|
|
|
112 |
|
| Total net sales |
|
$ |
1,273 |
|
|
$ |
4,914 |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
Nine months ended |
|
| |
|
September 30, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
(Unaudited) |
|
|
(Unaudited) |
|
| United States |
|
$ |
5,312 |
|
|
$ |
9,608 |
|
| Canada |
|
|
33 |
|
|
|
1 |
|
| South Pacific Islands |
|
|
33 |
|
|
|
1,309 |
|
| Other Asia Pacific |
|
|
28 |
|
|
|
28 |
|
| Japan |
|
|
3 |
|
|
|
31 |
|
| Europe and Middle East |
|
|
295 |
|
|
|
259 |
|
| Africa |
|
|
— |
|
|
|
112 |
|
| Total net sales |
|
$ |
5,704 |
|
|
$ |
11,348 |
|
|
| SCHEDULE OF INVENTORIES NET |
As
of September 30, 2025 and December 31, 2024, inventories consisted of the following:
SCHEDULE
OF INVENTORIES NET
| |
|
September 30, 2025 (unaudited)
|
|
|
December 31, 2024
|
|
| |
|
|
|
|
|
|
| Raw materials |
|
$ |
9,721 |
|
|
$ |
11,902 |
|
| Finished goods |
|
|
1,171 |
|
|
|
991 |
|
| Total Inventories |
|
$ |
10,892 |
|
|
$ |
12,893 |
|
|
| SCHEDULE OF RECONCILIATION OF THE PRODUCT WARRANT LIABILITY |
SCHEDULE
OF RECONCILIATION OF THE PRODUCT WARRANT LIABILITY
| Changes in estimates for warranties |
|
September 30, 2025 (unaudited)
|
|
|
December 31, 2024
|
|
| Balance at beginning of the period |
|
$ |
600 |
|
|
$ |
600 |
|
| Payments |
|
|
(55 |
) |
|
|
(214 |
) |
| Provision for warranties |
|
|
55 |
|
|
|
214 |
|
| Balance at end of the period |
|
$ |
600 |
|
|
$ |
600 |
|
|
| SCHEDULE OF DILUTED EARNINGS PER SHARE |
The
following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would
be anti-dilutive:
SCHEDULE
OF DILUTED EARNINGS PER SHARE
| |
|
September 30, 2025
|
|
|
September 30, 2024
|
|
| |
|
|
(Unaudited) |
|
|
|
(Unaudited) |
|
| Options |
|
|
12,858 |
|
|
|
20,002 |
|
|