v3.26.1

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 12,430,287	$ 5,405,233
Accounts receivable, net	4,280,991	6,026,545
Unbilled revenue	138,020	398,898
Inventory, net	10,949,697	9,634,005
Prepaid and other current assets	1,086,310	680,565
Total current assets	28,885,305	22,145,246
Property, plant and equipment, net	1,609,321	1,738,036
Right of use assets - operating leases	1,490,094	1,730,358
Right of use assets - finance leases	1,434,080	452,390
Intangible assets, net	2,146,503	2,513,189
Goodwill	1,248,442	2,346,566
Other assets	176,358	166,474
TOTAL ASSETS	36,990,103	31,092,259
Current liabilities:
Related party notes payable	0	1,548,872
Accounts payable	3,381,545	4,142,678
Accrued expenses	2,814,150	2,890,886
Deferred revenue	1,530,977	6,701,131
Operating lease liability, current	538,641	430,382
Finance lease obligations, current	280,265	85,646
Acquisition liabilities, current	677,162	902,552
Unfavorable contract liabilities, current	44,433	113,449
Total current liabilities	9,267,173	16,815,596
Long-term liabilities:
Deferred revenue, net of current portion	3,265,886	1,165,951
Operating lease liability, long-term	1,004,488	1,341,789
Finance lease obligations, net of current portion	992,285	325,235
Acquisition liabilities, net of current portion	826,757	1,008,760
Unfavorable contract liability, net of current portion	160,902	309,390
Total liabilities	15,517,491	20,966,721
Commitments and contingencies
Tecogen Inc. shareholders’ equity:
Stockholders’ equity:	29,847	24,950
Additional paid-in capital	78,216,467	57,845,289
Unearned compensation	(712,019)	0
Accumulated deficit	(55,888,649)	(47,639,894)
Equity, Attributable to Parent, Total	21,645,646	10,230,345
Noncontrolling interest	(173,034)	(104,807)
Equity, Including Portion Attributable to Noncontrolling Interest, Total	21,472,612	10,125,538
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 36,990,103	$ 31,092,259

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Liabilities, Current

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