UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED: ~~SEPTEMBER~~March 3031, ~~2024~~2025

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM __________ TO __________

Commission File Number 000-53497

VIVOS INC

(Exact name of registrant as specified in its charter)

Delaware

80-0138937

(State or other jurisdiction

of incorporation or organization)

(I.R.S. Employer

Identification No.)

1030 N Center Parkway,

Kennewick, WA 99336

(Address of principal executive offices, Zip Code)

(509) 222-2222

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):

	Large accelerated filer ☐	Accelerated filer ☐
	Non-accelerated filer ☒	Smaller reporting company ☒
		Emerging growth company ☐

If an emerging growth company, indicate by check mark if the company has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of ~~November~~May 139, ~~2024~~2025, there were ~~417~~453,~~592~~512,~~703~~228 shares of the registrant’s common stock outstanding.

TABLE OF CONTENTS

		Page
	PART I – FINANCIAL INFORMATION
Item 1.	Financial Statements
	Condensed Balance Sheets as of September 30, 2024 (unaudited) and December 31, 2023	1
	Condensed Balance Sheets as of March 31, 2025 (unaudited) and December 31, 2024	1
	Condensed Statements of Operations for the Nine and Three Months ended September 30, 2024 and 2023 (unaudited)	2
	Condensed Statements of Operations for the Three Months ended March 31, 2025 and 2024 (unaudited)	2
	Condensed Statement of Changes in Stockholders’ Equity for the Nine Months ended September 30, 2024 and 2023 (unaudited)	3
	Condensed Statement of Changes in Stockholders’ Equity for the Three Months ended March 31, 2025 and 2024 (unaudited)	3
	Condensed Statements of Cash Flow for the Nine Months ended September 30, 2024 and 2023 (unaudited)	4
	Condensed Statements of Cash Flow for the Three Months ended March 31, 2025 and 2024 (unaudited)	4
	Notes to Condensed Financial Statements (unaudited)	5
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	20
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	26
Item 4.	Controls and Procedures	26
	PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	27
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	27
Item 6.	Exhibits	27
SIGNATURES		28

PART I – FINANCIAL INFORMATION

VIVOS INC

CONDENSED BALANCE SHEETS

~~SEPTEMBER 30~~MARCH 31, ~~2024~~2025 (UNAUDITED) AND DECEMBER 31, ~~2023~~2024

	SEPTEMBER 30,			DECEMBER 31,
	MARCH 31,			DECEMBER 31,
	2024			2023
	2025			2024
		(UNAUDITED)
ASSETS
Current Assets:
Cash	$	13,~~218~~265,~~160~~100		$	12,~~592~~212,~~287~~548
Accounts receivable		58,~~000~~704			710,~~000~~326
Prepaid expenses		21,165			10,837
Inventory		21,198			-
Total Current Assets		1,244,325			1,610,124
Prepaid expense		6,865			10,582
TOTAL ASSETS	$	1,244,325		$	1,610,124
Total Current Assets		3,301,867			2,233,456
TOTAL ASSETS	$	3,301,867		$	2,233,456
LIABILITIES AND STOCKHOLDERS’ EQUITY
LIABILITIES
Current Liabilities:
Accounts payable and accrued expenses	$	48,820		$	245,004
Accounts payable and accrued expense	$	115,378		$	86,209
Total Current Liabilities		48115,~~820~~378			~~245~~86,~~004~~209
Total Liabilities		48115,~~820~~378			~~245~~86,~~004~~209
Commitments and contingencies		-			-
STOCKHOLDERS’ EQUITY
Preferred stock, par value, $0.001, 20,000,000 shares authorized, Series A Convertible Preferred, 5,000,000 shares authorized, 2,071,007 shares issued and outstanding, respectively		2,071			2,071
Additional paid in capital - Series A Convertible preferred stock		8,842,458			8,842,458
Series B Convertible Preferred, 5,000,000 shares authorized, 200,363 shares issued and outstanding, respectively		200			200
Series B Convertible Preferred, 5,000,000 shares authorized, 363 shares issued and outstanding, respectively		-			-
Additional paid in capital - Series B Convertible preferred stock		~~290~~4,~~956~~538			~~290~~4,~~956~~538
Series C Convertible Preferred, 5,000,000 shares authorized, 385,302 shares issued and outstanding, respectively		385			385
Preferred stock value		385			385
Preferred stock, value		385			385
Additional paid in capital - Series C Convertible preferred stock		500,507			500,507
Additional paid in capital		500,507			500,507
Common stock, par value, $0.001, 950,000,000 shares authorized, 417,592,703 and 387,894,033 issued and outstanding, respectively		417,593			387,894
Common stock, par value, $0.001, 950,000,000 shares authorized, 453,412,228 and 440,873,806 issued and outstanding, respectively		453,412			440,874
Additional paid in capital - common stock		7579,~~479~~579,~~376~~043			7377,~~791~~719,~~430~~143
Accumulated deficit		(84,338,041	)		(82,450,781	)
Subscriptions receivable		-			(1,500	)
Total Stockholders’ Equity		1,195,505			1,365,120
Accumulated deficit		(86,195,925	)		(85,361,229	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	1,244,325		$	1,610,124
Total Stockholders’ Equity		3,186,489			2,147,247
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	3,301,867		$	2,233,456

The accompanying notes are an integral part of these unaudited condensed financial statements.

VIVOS INC

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED)

FOR THE ~~NINE AND~~ THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2024~~2025 AND ~~2023~~2024

	2024			2023			2024			2023
	MARCH 31,			MARCH 31,
	NINE MONTHS ENDED						THREE MONTHS ENDED
	2025			2024
	SEPTEMBER 30,			SEPTEMBER 30,			SEPTEMBER 30,			SEPTEMBER 30,
Revenues, net	$	26,748		$	4,500
	2024			2023			2024			2023
Cost of Goods Sold		(35,831	)		(6,000	)
Revenues, net	$	23,000		$	19,500		$	5,000		$	7,000
Gross loss		(9,083	)		(1,500	)
Cost of Goods Sold		(20,699	)		(16,536	)		(3,919	)		-
OPERATING EXPENSES
Gross profit		2,301			2,964			1,081			7,000
Professional fees, including stock-based compensation		588,268			403,637
OPERATING EXPENSES
Payroll expense		94,697			91,125
Professional fees, including stock-based compensation		1,310,604			1,205,819			627,152			512,856
Research and development		119,281			57,447
Payroll expenses		267,153			214,083			85,400			69,562
General and administrative expense		52,203			23,420
Research and development		223,660			300,586			66,551			80,858
Total Operating Expenses		854,449			575,629
General and administrative expenses		143,468			132,831			65,123			31,357
OPERATING LOSS		(863,532	)		(577,129	)
Total Operating Expenses		1,944,885			1,853,319			844,226			694,633
NON-OPERATING INCOME
OPERATING LOSS		(1,942,584	)		(1,850,355	)		(843,145	)		(687,633	)
Interest income		28,836			18,590
NON-OPERATING INCOME (EXPENSE)
Total Non-Operating Income		28,836			18,590
Interest income		55,324			31,821			17,882			19,943
NET LOSS BEFORE PROVISION FOR INCOME TAXES		(834,696	)		(558,539	)
Total Non-Operating Income (Expenses)		55,324			31,821			17,882			19,943
Provision for income taxes		-			-
NET LOSS BEFORE PROVISION FOR INCOME TAXES		(1,887,260	)		(1,818,534	)		(825,263	)		(667,690	)
NET LOSS	$	(834,696	)	$	(558,539	)
Provision for income taxes		-			-			-			-
Net loss per share - basic and diluted	$	(0.00	)	$	(0.00	)
NET LOSS	$	(1,887,260	)	$	(1,818,534	)	$	(825,263	)	$	(667,690	)
Weighted average common shares outstanding		448,234,917			389,406,447
Net loss per share - basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average common shares outstanding		403,860,277			367,112,957			418,629,728			370,541,528

The accompanying notes are an integral part of these unaudited condensed financial statements.

VIVOS INC

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY (UNAUDITED)

FOR THE ~~NINE~~THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2024~~2025 AND ~~2023~~ 2024

					Additional						Additional						Additional
	Shares		Amount		Preferred		Shares		Amount		Preferred		Shares		Amount		Preferred		Shares			Amount			Common			Receivable			Deficit			Total
					Paid-In						Paid-In						Paid-In								Additional
					Additional						Additional						Additional
	Series A Preferred				Capital - Series A		Series B Preferred				Capital - Series B		Series C Preferred				Capital - Series C		Common Stock						Paid-In Capital -			Accumulated
					Paid-In						Paid-In						Paid-In								Additional
	Shares		Amount		Preferred		Shares		Amount		Preferred		Shares		Amount		Preferred		Shares			Amount			Common			Deficit			Total
	Series A Preferred				Capital -Series A		Series B Preferred				Capital -Series B		Series C Preferred				Capital -Series C		Common Stock						Paid-In Capital -			Subscription			Accumulated
Balance - December 31, 2022		2,071,007	$	2,071	$	8,842,458		200,363	$	200	$	290,956		385,302	$	385	$	500,507		362,541,518		$	362,541		$	71,217,954		$	(79,556,028	)	$	1,661,044
	Shares		Amount		Preferred		Shares		Amount		Preferred		Shares		Amount		Preferred		Shares			Amount			Common			Receivable			Deficit			Total
Net loss for the period		-		-		-		-		-		-		-		-		-		-			-			-			(248,318	)		(248,318	)
Balance - December 31, 2023		2,071,007	$	2,071	$	8,842,458		200,363	$	200	$	290,956		385,302	$	385	$	500,507		387,894,033		$	387,894		$	73,791,430		$	-		$	(82,450,781	)	$	1,365,120
Balance - March 31, 2023		2,071,007		2,071		8,842,458		200,363		200		290,956		385,302		385		500,507		362,541,518			362,541			71,217,954			(79,804,346	)		1,412,726
Stock issued for:
Stock issued for:
Cash		-		-		-		-		-		-		-		-		-		2,000,000			2,000			126,000			-			-			128,000
Cash		-		-		-		-		-		-		-		-		-		8,000,000			8,000			632,000			-			640,000
Services		-		-		-		-		-		-		-		-		-		139,834			140			9,342			-			-			9,482
Warrants purchased for cash		-		-		-		-		-		-		-		-		-		-			-			10,665			-			10,665
Exercise of warrants (cash and cashless)		-		-		-		-		-		-		-		-		-		-			-			-			-			-			-
RSUs granted to consultants that have vested		-		-		-		-		-		-		-		-		-		-			-			515,975			-			515,975
Vested RSUs		-		-		-		-		-		-		-		-		-		-			-			-			-			-			-
Net loss for the period		-		-		-		-		-		-		-		-		-		-			-			-			(902,526	)		(902,526	)
Adjustment for vested RSUs		-		-		-		-		-		-		-		-		-		-			-			-			-			-			-
Balance - June 30, 2023		2,071,007		2,071		8,842,458		200,363		200		290,956		385,302		385		500,507		370,541,518			370,541			72,376,594			(80,706,872	)		1,676,840
Warrants purchased for cash		-		-		-		-		-		-		-		-		-		-			-			2,000			-			-			2,000
RSUs granted to consultants that have vested		-		-		-		-		-		-		-		-		-		-			-			~~450~~361,~~000~~500			-			~~450,000~~-			361,500
Net loss for the period		-		-		-		-		-		-		-		-		-		-			-			-			~~(667,690~~-	)		(~~667~~558,~~690~~539	)		(558,539	)
Balance - September 30, 2023		2,071,007	$	2,071	$	8,842,458		200,363	$	200	$	290,956		385,302	$	385	$	500,507		370,541,518		$	370,541		$	72,826,594		$	(81,374,562	)	$	1,459,150
Balance - March 31, 2024		2,071,007	$	2,071	$	8,842,458		200,363	$	200	$	290,956		385,302	$	385	$	500,507		390,033,867		$	390,034		$	74,290,272		$	-		$	(83,009,320	)	$	1,307,563
Balance - December 31, 2023		2,071,007	$	2,071	$	8,842,458		200,363	$	200	$	290,956		385,302	$	385	$	500,507		387,894,033		$	387,894		$	73,791,430		$	(82,450,781	)	$	1,365,120
Balance - December 31, 2024		2,071,007	$	2,071	$	8,842,458		363	$	-	$	4,538		385,302	$	385	$	500,507		440,873,806		$	440,874		$	77,719,143		$	(1,500	)	$	(85,361,229	)	$	2,147,247
Stock issued for:
Balance		2,071,007	$	2,071	$	8,842,458		363	$	-	$	4,538		385,302	$	385	$	500,507		440,873,806		$	440,874		$	77,719,143		$	(1,500	)	$	(85,361,229	)	$	2,147,247
Cash		-		-		-		-		-		-		-		-		-		2,000,000			2,000			126,000			-			128,000
Stock issued for:
Services		-		-		-		-		-		-		-		-		-		139,834			140			9,342			-			9,482
Cash		-		-		-		-		-		-		-		-		-		12,500,000			12,500			1,487,500			-			-			1,500,000
Warrants purchased for cash		-		-		-		-		-		-		-		-		-		-			-			2,000			-			2,000
Services		-		-		-		-		-		-		-		-		-		38,422			38			4,650			-			-			4,688
RSUs granted to consultants that have vested		-		-		-		-		-		-		-		-		-		-			-			361,500			-			361,500
Exercise of warrants (cash and cashless)		-		-		-		-		-		-		-		-		-		-			-			-			1,500			-			1,500
Net loss for the period		-		-		-		-		-		-		-		-		-		-			-			-			(558,539	)		(558,539	)
Warrants purchased for cash		-		-		-		-		-		-		-		-		-		-			-			6,250			-			-			6,250
Balance - March 31, 2024		2,071,007		2,071		8,842,458		200,363		200		290,956		385,302		385		500,507		390,033,867			390,034			74,290,272			(83,009,320	)		1,307,563
RSUs granted to consultants that have vested		-		-		-		-		-		-		-		-		-		-			-			361,500			-			-			361,500
Stock issued for:
Net loss for the period		-		-		-		-		-		-		-		-		-		-			-			-			-			(834,696	)		(834,696	)
Cash		-		-		-		-		-		-		-		-		-		11,000,000			11,000			693,000			-			704,000
Balance - March 31, 2025		2,071,007	$	2,071	$	8,842,458		363	$	-	$	4,538		385,302	$	385	$	500,507		453,412,228		$	453,412		$	79,579,043		$	-		$	(86,195,925	)	$	3,186,489
Services		-		-		-		-		-		-		-		-		-		22,766			22			3,728			-			3,750
Balance		2,071,007	$	2,071	$	8,842,458		363	$	-	$	4,538		385,302	$	385	$	500,507		453,412,228		$	453,412		$	79,579,043		$	-		$	(86,195,925	)	$	3,186,489
Cashless exercise of warrants		-		-		-		-		-		-		-		-		-		16,624,612			16,625			(16,625	)		-			-
Warrants purchased for cash		-		-		-		-		-		-		-		-		-		-			-			5,000			-			5,000
RSUs granted to consultants that have vested		-		-		-		-		-		-		-		-		-		-			-			86,250			-			86,250
Net loss for the period		-		-		-		-		-		-		-		-		-		-			-			-			(503,458	)		(503,458	)
Balance - June 30, 2024		2,071,007		2,071		8,842,458		200,363		200		290,956		385,302		385		500,507		417,681,245			417,681			75,061,625			(83,512,778	)		1,603,105
Balance		2,071,007		2,071		8,842,458		200,363		200		290,956		385,302		385		500,507		417,681,245			417,681			75,061,625			(83,512,778	)		1,603,105
Stock issued for:
Cash		-		-		-		-		-		-		-		-		-		-			-			-			-			-
Services		-		-		-		-		-		-		-		-		-		278,652			279			55,884			-			56,163
Cashless exercise of warrants		-		-		-		-		-		-		-		-		-		295,306			295			(295	)		-			-
Vested RSUs		-		-		-		-		-		-		-		-		-		500,000			500			(500	)		-			-
Adjustment for vested RSUs		-		-		-		-		-		-		-		-		-		(1,162,500	)		(1,162	)		1,162			-			-
RSUs granted to consultants that have vested		-		-		-		-		-		-		-		-		-		-			-			361,500			-			361,500
Net loss for the period		-		-		-		-		-		-		-		-		-		-			-			-			(825,263	)		(825,263	)
Balance - September 30, 2024		2,071,007	$	2,071	$	8,842,458		200,363	$	200	$	290,956		385,302	$	385	$	500,507		417,592,703		$	417,593		$	75,479,376		$	(84,338,041	)	$	1,195,505
Balance		2,071,007	$	2,071	$	8,842,458		200,363	$	200	$	290,956		385,302	$	385	$	500,507		417,592,703		$	417,593		$	75,479,376		$	(84,338,041	)	$	1,195,505

The accompanying notes are an integral part of these unaudited condensed financial statements.

VIVOS INC

CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED)

FOR THE ~~NINE~~THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2024~~2025 AND ~~2023~~2024

	2024			2023
	2025			2024
CASH FLOW FROM OPERTING ACTIVIITES
Net loss	$	(1834,~~887,260~~696	)	$	(1558,~~818,534~~539	)
Adjustments to reconcile net loss to net cash used in operating activities
Common stock, stock options and warrants for services		694,~~395~~688			-9,482
RSUs issued for services		~~809~~361,~~250~~500			~~965~~361,~~975~~500
Changes in assets and liabilities
Accounts receivable		21,~~000~~622			3(4,~~000~~500	)
Prepaid expenses and other assets		(10,328	)		3,996
Inventory		(21,198	)		-
Accounts payable and accrued expenses		(196,184	)		15,677
Prepaid expense and other assets		3,717			10,837
Total adjustments		674,133			988,648
Accounts payable and accrued expense		29,169			(170,238	)
Net cash used in operating activities		(1,213,127	)		(829,886	)
Total adjustments		379,498			207,081
Net cash used in operating activities		(455,198	)		(351,458	)
CASH FLOWS FROM FINANCING ACTIVITES
Proceeds from short-term advances from related party		-			10,000
Exercise of warrants		1,500			-
Proceeds from common stock and warrants		~~839~~1,~~000~~506,250			~~650~~130,~~665~~000
Net cash provided by financing activities		~~839~~1,~~000~~507,750			~~660~~130,~~665~~000
NET (DECREASE) IN CASH		(374,127	)		(169,221	)
NET INCREASE (DECREASE) IN CASH		1,052,552			(221,458	)
CASH - BEGINNING OF PERIOD		12,~~592~~212,~~287~~548			1,~~706~~592,~~065~~287
CASH - END OF PERIOD	$	13,~~218~~265,~~160~~100		$	1,~~536~~370,~~844~~829
CASH PAID DURING THE PERIOD FOR:
Interest expense	$	-		$	-
Income taxes	$	-		$	-

The accompanying notes are an integral part of these unaudited condensed financial statements.

VIVOS INC.

NOTES TO CONDENSED FINANCIAL STATEMENTS

(~~unaudited~~UNAUDITED)

NOTE 1: BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

The ~~accompanying~~ accompanying condensed financial statements of Vivos Inc. (the “Company”) have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures required by by accounting principles generally accepted in the United States have been condensed or omitted pursuant to such rules and regulations. These condensed financial statements reflect all adjustments that, in the opinion of management, are necessary to present fairly the results of operations of the Company for the period presented. The results of operations for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025, are not necessarily indicative of the results that may be expected for any future period or the fiscal year ending December 31, ~~2024~~2025 and should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, ~~2023~~2024, filed with the SEC on March 1824, ~~2024~~2025.

Business Overview

~~The Company~~Vivos ~~was~~Inc. ~~incorporated~~(the ~~under~~“Company,” “we,” ~~the~~“us,” ~~laws~~“our”) ofis ~~Delaware~~a onradiation ~~December~~oncology ~~23,~~medical ~~1994~~device ascompany ~~Savage~~engaged ~~Mountain~~in the ~~Sports~~development ~~Corporation~~of its yttrium-90 (“~~SMSC~~Y-90”)~~. On~~ ~~September~~based 6precision radionuclide therapy device, ~~2006~~RadioGel™, for the ~~Company~~treatment of ~~changed~~non-resectable ~~its~~tumors, ~~name~~now totrademarked ~~Advanced~~as ~~Medical~~Precision ~~Isotope~~Radionuclide ~~Corporation~~TherapyTM. A prominent team of radiochemists, scientists, and onengineers, ~~December~~collaborating ~~28,~~with ~~2017~~strategic partners, ~~the~~including ~~Company~~national ~~began operating~~laboratories, asuniversities, ~~Vivos~~and ~~Inc.~~private ~~The~~corporations, lead the Company’s ~~has~~development ~~authorized~~efforts. ~~capital~~The ofCompany’s ~~950,000,000~~overall ~~shares~~vision ofis ~~common~~to ~~stock~~globally ~~(“Common~~empower ~~Stock”)~~physicians, ~~$0.001 par~~medical ~~value per share~~researchers, and ~~20,000,000~~patients by ~~shares~~providing ofthem ~~preferred~~with ~~stock~~new ~~(“Preferred~~isotope ~~Stock”),~~technologies ~~$0.001~~that ~~par~~offer ~~value~~safe ~~per~~and ~~share~~effective treatments for cancer.

~~Our principal~~In ~~place~~2013, ofthe ~~business~~United isStates ~~located~~Food and atDrug ~~1030~~Administration ~~North~~(“FDA”) ~~Center~~issued ~~Parkway,~~the ~~Kennewick,~~determination WAthat ~~99336.~~RadioGel™ ~~Our~~is ~~telephone~~a ~~number~~device isfor ~~(509)~~human ~~222-2222.~~therapy ~~Our~~for non-resectable ~~corporate~~cancers ~~website~~in ~~address is http://www~~humans.~~radiogel.com.~~ ~~Our~~This ~~Common~~should ~~Stock~~result isin ~~currently~~a ~~quoted~~faster onpath ~~the~~than ~~OTC~~a ~~Pink~~drug ~~Marketplace~~for ~~under~~final ~~the symbol “RDGL~~approval.”

~~The~~In January 2018, the Center for ~~Company~~Veterinary isMedicine aProduct ~~radiation~~Classification ~~oncology~~Group ~~medical~~ruled ~~device~~that ~~company~~RadioGelTM ~~engaged~~should inbe ~~the~~classified ~~development~~as a device for animal therapy of ~~its~~feline ~~yttrium-90~~sarcomas ~~based~~and ~~brachytherapy~~canine ~~device~~soft tissue sarcomas. Additionally, ~~RadioGel™~~after a legal review, the Company believes that the device classification ~~for~~obtained from the ~~treatment~~FDA ofCenter ~~non-resectable~~for ~~tumors.~~Veterinary AMedicine ~~prominent~~is ~~team~~not oflimited ~~radiochemists,~~to ~~scientists~~canine and ~~engineers~~feline sarcomas, ~~collaborating~~but ~~with~~rather ~~strategic~~may be extended to a much ~~partners~~broader population of veterinary cancers, including ~~national~~all ~~laboratories,~~or ~~universities~~most solid tumors in animals. We expect the result of such classification and label ~~private~~review ~~corporations,~~will ~~lead~~be that no additional regulatory approvals are necessary for the ~~Company’s~~use ~~development~~of ~~efforts~~IsoPet® for the treatment of solid tumors in animals. The ~~Company’s overall~~FDA ~~vision~~does isnot tohave ~~globally~~premarket ~~empower~~authority ~~physicians,~~over ~~medical~~devices ~~researchers~~with a veterinary classification, and ~~patients~~the bymanufacturers are ~~providing~~responsible ~~them~~for ~~with~~assuring ~~new~~that ~~isotope~~the ~~technologies~~product ~~that offer~~is safe, effective, properly labeled, and ~~effective~~otherwise ~~treatments~~in ~~for~~compliance ~~cancer~~with all applicable laws and regulations.

~~In January~~Based ~~2018,~~on the ~~Center~~FDA’s ~~for~~recommendation, RadioGelTM ~~Veterinary~~is ~~Medicine~~being ~~Product~~marketed ~~Classification~~as ~~Group~~“IsoPet®” ~~ruled~~for ~~that~~use ~~RadioGel~~by ~~™should~~veterinarians beto ~~classified as~~avoid aany ~~device~~confusion ~~for~~ between animal ~~therapy of feline sarcomas~~ and ~~canine~~human ~~soft tissue sarcomas~~therapy. ~~Additionally,~~The ~~after a legal review, the~~ Company ~~believes that~~already ~~the~~has ~~device~~trademark ~~classification~~protection ~~obtained~~for ~~from~~ the ~~Food and Drug Administration (~~“~~FDA~~IsoPet®”) ~~Center~~name. ~~for Veterinary Medicine~~IsoPet® ~~is not limited to canine~~ and ~~feline~~RadioGelTM ~~sarcomas,~~are ~~but~~used ~~rather~~synonymously ~~may~~throughout bethis ~~extended~~document. toThe aonly ~~much~~distinction ~~broader~~between ~~population~~IsoPet® ~~of veterinary cancers, including~~and ~~all~~RadioGelTM oris ~~most~~the ~~solid~~FDA’s ~~tumors~~recommendation inthat ~~animals.~~we Weuse ~~expect~~“IsoPet®” ~~the~~for ~~result~~veterinarian ofusage, ~~such classification~~ and ~~label~~reserve “RadioGelTM” ~~review~~for ~~will~~human betherapy. ~~that~~Historically, nothe ~~additional~~Company’s ~~regulatory approvals~~primary ~~are~~focus ~~necessary~~was ~~for~~on the ~~use~~development and marketing of ~~IsoPet~~Isopet® for ~~the~~animal ~~treatment~~therapy, ofthrough ~~solid~~the ~~tumors~~Company’s inIsoPet® ~~animals~~Solutions division. ~~The~~Over ~~FDA~~the ~~does~~last ~~not have premarket~~four ~~authority~~years ~~over~~much ~~devices~~effort ~~with~~has abeen ~~veterinary~~directed ~~classification,~~to ~~and~~completing the ~~manufacturers~~testing ~~are~~require ~~responsible~~to ~~for~~obtain ~~assuring~~FDA ~~that~~approval ~~the~~for ~~product~~an isInvestigational ~~safe, effective,~~Device ~~properly~~Exemption ~~labeled,~~ and to ~~otherwise~~obtain inapproval ~~compliance~~for ~~with~~clinical ~~all~~trials ~~applicable~~in ~~laws and regulations~~India.

~~Based on~~The ~~the FDA~~Company’s ~~recommendation, RadioGel™ will be marketed as “~~IsoPet®” ~~for use by veterinarians~~Solutions todivision ~~avoid~~was ~~any~~established ~~confusion~~in ~~between~~May ~~animal~~2016 ~~and~~to ~~human~~focus ~~therapy.~~on ~~The Company already has trademark protection for~~ the ~~“IsoPet®” name.~~veterinary ~~IsoPet®~~oncology ~~and~~market, ~~RadioGel™~~namely ~~are~~engagement ~~used~~of ~~synonymously~~university ~~throughout~~veterinarian ~~this document. The only distinction between~~hospital ~~IsoPet®~~to ~~and~~develop ~~RadioGel™ is~~ the ~~FDA’s~~detailed ~~recommendation~~therapy ~~that~~procedures weto ~~use~~treat ~~“IsoPet®” for~~animal ~~veterinarian~~tumors ~~usage,~~ and ~~reserve~~ultimately ~~“RadioGel™”~~use ~~for~~of ~~human~~the ~~therapy.~~technology ~~Based~~in onprivate ~~these~~clinics. ~~developments,~~In January 2025 the Company ~~has~~ ~~shifted~~restructured ~~its~~and ~~primary~~aligned ~~focus~~its tointernal ~~the~~resources ~~development~~ and ~~marketing~~focused ofeffort ~~Isopet®~~to ~~for~~align with animal therapy, ~~through~~human ~~the~~therapy, ~~Company’s~~and recently ~~IsoPet®~~other ~~Solutions~~applications ~~division~~of its patented technologies.

The Company has worked with five different national laboratories or university veterinarian hospitals on IsoPet®/RadioGelTM testing and therapy. ~~Solutions~~Washington State University treated five cats for feline sarcoma and served to develop the procedures which are incorporated in our label. They concluded that the product was safe and effective in killing cancer cells. Colorado State University demonstrated the CT and PET-CT imaging of IsoPet®. The University of Missouri conducted an animal study to treat canine sarcoma. Johns Hopkins University completed a study on VX2 Tumors in Rabbits. Every study confirmed that the Y-90 stayed at the injection site with insignificant distribution outside that boundary.

The Company’s IsoPet Solutions division was established in May 2016 to focus on the veterinary oncology market, namely engagement of university veterinarian hospitals to develop the detailed therapy procedures to treat animal tumors and ultimately use of the technology in private clinics. The Company has worked with three different university veterinarian hospitals on IsoPet® testing and therapy. Washington State University treated five cats for feline sarcoma and served to develop the procedures which are incorporated in our label. They concluded that the product was safe and effective in killing cancer cells. Colorado State University demonstrated the CT and PET-CT imaging of IsoPet®. A contract was signed with University of Missouri to treat canine sarcomas and equine sarcoids starting in November 2017.

~~The dogs~~Commencing ~~were~~in ~~treated~~July ~~for~~2019, ~~canine~~the ~~soft~~Company recognized ~~tissue~~its ~~sarcoma.~~first ~~Response~~commercial ~~evaluation~~sale ~~criteria in solid tumors (“RECIST”) is a set~~ of ~~published~~IsoPet®. ~~rules~~A ~~that~~veterinarian ~~define~~from ~~when~~Alaska ~~tumors~~brought inhis ~~cancer~~cat ~~patients~~with ~~improve~~a ~~(respond),~~re-occurrent ~~stay~~spindle ~~the~~cell ~~same~~sarcoma tumor ~~(stabilize),~~on orhis ~~worsen (progress) during treatment~~face. The ~~criteria~~cat ~~were~~had ~~published~~previously byreceived anexternal ~~international~~beam ~~collaboration~~therapy, ~~including~~but now the ~~European~~tumor ~~Organisation~~was ~~for~~growing ~~Research~~rapidly. ~~and~~He ~~Treatment of~~was ~~Cancer~~given ~~(“EORTC”),~~a ~~National~~high ~~Cancer Institute~~ dose of ~~the~~400Gy ~~United~~with ~~States,~~heavy ~~and~~therapy at the ~~National Cancer Institute of Canada Clinical Trials Group~~margins.

The ~~testing~~ atCompany ~~the~~anticipates ~~University~~that ofany near-term ~~Missouri~~profits, ~~met~~if ~~its~~any, ~~objective~~will tobe ~~demonstrate~~derived ~~the~~from ~~safety~~direct sales of ~~IsoPet®.~~RadioGel™ ~~Using~~(under ~~its advanced CT and PET equipment it was able to demonstrate that~~ the ~~dose~~name ~~calculations~~IsoPet®) ~~were accurate~~ and ~~that~~related ~~the injections perfused into the cell interstices~~services, and ~~did~~from ~~not~~certifying ~~stay~~veterinary ~~concentrated~~clinics into aadminister ~~bolus.~~IsoPet ~~This results in a more homogeneous dose distribution~~Therapy. ~~There~~Until ~~was~~recently ~~insignificant spread of Y-90 outside~~ the ~~points~~Company ofcertified ~~injection~~clinics ~~demonstrating~~at ~~the~~its ~~effectiveness~~own ofexpense, but the ~~particles~~demand ~~and~~has ~~the~~increased ~~gel~~ to ~~localize~~ the ~~radiation~~point ~~with~~that nostarting ~~spreading to~~in 2025 the ~~blood~~Company orbilled ~~other~~its ~~organs~~first ~~nor~~clinic ~~to urine or fecal material. This confirms that IsoPet® is safe~~ for ~~same~~the ~~day~~certification ~~therapy~~process.

The plan is to incorporate the ~~effectiveness~~data ofassembled ~~IsoPet~~from our work with Isopet® ~~for~~in ~~life~~animal ~~extension~~therapy ~~was~~to ~~not~~support the ~~prime~~Company’s ~~objective,~~efforts ~~but~~in itthe ~~resulted~~development inof our ~~valuable~~RadioGel™ ~~insights.~~device Ofcandidate, including obtaining approval from the FDA to market and sell RadioGel™ as a Class II medical ~~cases~~device. ~~one~~RadioGel™ is ~~still~~an ~~cancer~~injectable particle-~~free~~gel ~~but~~for ~~the~~Precision ~~others~~Radionuclide ~~eventually~~Therapy ~~recurred~~radiation ~~since~~treatment ~~there~~of ~~was~~cancerous ~~not~~tumors in people and animals. RadioGel™ is comprised of a ~~strong~~hydrogel, ~~focus~~or ona ~~treating~~substance that is liquid at room temperature and then gels when reaching body temperature after injection into a tumor. In the ~~margins~~gel are small, less than two microns, Y-90 phosphate particles. Once injected, these inert particles are locked in place inside the tumor by the gel, delivering a very high local radiation dose. The ~~University~~radiation is beta, consisting of ~~Missouri~~high-speed ~~has~~electrons. ~~agreed~~These toelectrons ~~become~~only travel a ~~regional~~short ~~center~~distance so the device can deliver high radiation to ~~administer~~the ~~IsoPet®~~tumor ~~therapy~~with ~~and~~minimal dose ~~will~~to ~~incorporate~~the surrounding tissue. Optimally, patients can go home immediately following treatment without the ~~improvements~~risk of radiation exposure ~~suggested~~to byfamily members. Since Y-90 has a half-life of 2.7 days, the ~~testing~~radioactivity ~~program~~drops to 5% of its original value after ten days.

~~The~~ In 2021 the Company ~~anticipates~~modified ~~that~~its Indication ~~future~~for ~~profits,~~Use iffrom ~~any,~~skin ~~will~~cancer beto ~~derived~~cancerous ~~from~~tissue ~~direct~~or ~~sales~~solid oftumors ~~RadioGel™~~pathologically ~~(under~~associated ~~the~~with ~~name~~locoregional ~~IsoPet®)~~papillary thyroid carcinoma and ~~related~~recurrent ~~services,~~papillary ~~and~~thyroid ~~from~~carcinoma ~~licensing~~having todiscernable ~~private~~tumors ~~medical~~associated ~~and~~with ~~veterinary~~metastatic ~~clinics~~lymph nodes or extranodal disease in ~~the~~patients ~~United~~who ~~States~~are ofnot ~~America~~surgical ~~(the~~candidates ~~“USA”~~or who have declined surgery, or patients who require post-surgical remnant ablation (for example, ~~the~~after ~~“U.S.”)~~prior ~~and~~incomplete ~~internationally~~radioiodine therapy). ~~The~~Papillary ~~Company~~thyroid ~~intends~~carcinoma belongs to ~~report~~ the ~~results~~general ~~from~~class ~~the~~of ~~IsoPet®~~head ~~Solutions~~and neck tumors ~~division~~for aswhich atumors ~~separate~~are ~~operating~~accessible ~~segment~~by intraoperative direct needle injection. The Company’s Medical Advisory Board felt that demonstrating efficacy in ~~accordance~~clinical trials with ~~generally~~this ~~accepted~~new ~~accounting~~indication ~~principles~~provided ~~(“GAAP”)~~a more efficient pathway to regulatory clearance.

~~Commencing in~~In ~~July 2019~~December 2023, the ~~Company~~FDA ~~recognized~~granted ~~its~~RadioGel ~~first~~Precision ~~commercial~~Radionuclide ~~sale~~Therapy ofthe ~~IsoPet®.~~designation Aas ~~veterinarian from Alaska brought his cat with~~ a ~~re-occurrent~~Breakthrough ~~spindle~~Device ~~cell~~pursuant ~~sarcoma~~to ~~tumor on his face. The cat had previously received external beam therapy, but now~~ the ~~tumor~~FDA’s ~~was~~Breakthrough ~~growing~~Devices ~~rapidly.~~Program, Hethereby ~~was~~giving ~~given a high dose of 400 Gray with heavy therapy at~~ the ~~margins.~~Company ~~This~~access ~~sale~~to ~~met~~ the ~~revenue recognition requirements under Financial Accounting Standards Board (~~“~~FASB~~sprint”) ~~Accounting~~rapid ~~Standards~~review ~~Codification~~process ~~(“ASC”)~~for ~~Topic~~IDE comments. ~~606~~For –the ~~Revenue~~last ~~from~~several ~~Contracts~~months ~~with Customers (“ASC 606”) as~~ the ~~performance~~Company ~~obligation~~has ~~was~~been ~~satisfied.~~taking ~~The~~advantage ~~Company completed~~of ~~sales~~the ~~for~~process anto ~~additional~~resolve ~~four~~detailed ~~animals~~FDA ~~that~~questions ~~received~~on ~~the~~a ~~IsoPet®~~variety ~~during 2019~~of topics.

~~Our plan~~In isearly ~~to incorporate~~ 2025 the ~~data~~Company ~~assembled~~began ~~from~~actively ~~our~~pursuing ~~work~~human ~~with~~clinical ~~Isopet®~~trials in ~~animal~~India. ~~therapy~~This toinvolved ~~support~~successful ~~the~~step-by-step ~~Company’s~~implementation of several ~~efforts~~requirements, inincluding ~~the~~(i) ~~development~~location of ~~our~~a ~~RadioGel™~~respected ~~device~~lead ~~candidate~~investigator at a respected hospital; (ii) regulatory approvals, including securing ~~obtaining~~clearances ~~approval~~ from the ~~FDA~~Scientific toCommittee, ~~market~~Ethics Committee, and ~~sell~~ ~~RadioGel™~~the asCentral aDrugs ~~Class~~Standard IIControl ~~medical~~Organization ~~device.~~(CDSCO) under ~~RadioGel™~~the isMinistry anof ~~injectable~~Health ~~particle-gel~~& ~~for~~Family ~~brachytherapy radiation~~Welfare, ~~treatment~~resulting in the issuance of ~~cancerous~~the ~~tumors~~Clinical inTrial ~~people~~Registry-India ~~and~~(CTRI) ~~animals.~~number required ~~RadioGel™~~for ispublishing ~~comprised~~results; of(iii) alogistical ~~hydrogel~~coordination, orincluding aacquiring ~~substance that~~acquired isliability ~~liquid~~insurance, atexpanding ~~room~~the treatment ~~temperature~~institution’s ~~and~~radioactive ~~then~~material ~~gels~~license ~~when~~to ~~reaching~~include ~~body~~RadioGel®, ~~temperature~~and ~~after~~establishing ~~injection~~robust international ~~into~~shipping aprotocols ~~tumor.~~and Inan ~~the~~alternate ~~gel~~contingency ~~are~~shipping ~~small~~path ~~particles, less~~for ~~than~~the ~~two~~Yttrium-90 ~~microns,~~- ofbased product (Y-90.); ~~Once~~(iv) protocol ~~injected~~development, ~~these~~including ~~inert~~finalizing ~~particles~~the ~~are~~Clinical ~~locked~~Trial inProtocol, ~~place~~incorporating ~~inside~~Mayo ~~the~~Clinic ~~tumor~~study bydesigns ~~the~~and ~~gel,~~obtaining feedback ~~delivering~~from aFDA ~~very high~~pre-submission ~~local~~discussions; ~~radiation~~(v) ~~dose.~~operational ~~The~~readiness ~~radiation~~(re-validated isRadioGel® ~~beta,~~manufacturing ~~consisting~~at IsoTherapeutics ofto ~~high-speed~~ensure ~~electrons.~~compliance ~~These~~with ~~electrons~~Quality ~~only~~Management ~~travel~~System astandards ~~short~~and ~~distance~~FDA sosterility and validation recommendations); ~~the~~(vi) ~~device~~administrative ~~can~~preparations, ~~deliver~~including ~~high~~signing ~~radiation~~agreements towith the ~~tumor~~Ethics ~~with~~Committee ~~minimal~~and ~~dose~~treatment toinstitution while confirming trademark and patent protections in the ~~surrounding~~region; ~~tissue.~~and ~~Optimally,~~(vii) ~~patients~~training ~~can~~and gocertification ~~home~~(conducted ~~immediately following~~comprehensive ~~treatment~~certification ~~without~~training for the ~~risk~~treatment ofteam). ~~radiation~~In ~~exposure~~the toevent ~~family~~the ~~members.~~Company ~~Since~~was ~~Y-90~~unable ~~has~~to asatisfy ~~half-life~~any of the ~~2.7~~foregoing ~~days~~requirements, ~~the~~we ~~radioactivity drops~~would tonot 5%have ofbeen ~~its~~able ~~original~~to ~~value~~proceed ~~after~~with ~~ten~~clinical ~~days~~trials in India.

The Company modified its Indication for Use from skin cancel to cancerous tissue or solid tumors pathologically associated with locoregional papillary thyroid carcinoma and recurrent papillary thyroid carcinoma having discernable tumors associated with metastatic lymph nodes or extranodal disease in patients who are not surgical candidates or who have declined surgery, or patients who require post-surgical remnant ablation (for example, after prior incomplete radioiodine therapy). Papillary thyroid carcinoma belongs to the general class of head and neck tumors for which tumors are accessible by intraoperative direct needle injection. The Company’s Medical Advisory Board felt that demonstrating efficacy in clinical trials was much easier with this new indication.

In the third quarter of 2024, the Company entered the market of treating exotic animals by treating a ferret. The Company also has established important contacts at zoos and used conferences to communicate the effectiveness of Precision Radionuclide Therapy TM to the zoo community.

The Company intends to conduct human trials internationally, initially in Southeast Asia. These trials will be initiated prior to trials in the United States, and will be conducted under a protocol consistent with and complimentary to the IDE and human trial roadmap in the United States.

Intellectual Property

Our original license with Battelle National Laboratory (the “Battelle License”) reached its end of life in 2022. During the past several years, we have expanded our proprietary knowledge, as well as our trademark and patent protection, in anticipation of the Battelle License reaching the end of its term.

~~Our~~The Company ~~RadioGel™~~intends ~~trademark~~to ~~protection~~explore isthe inviability 17of ~~countries.~~leveraging Weits ~~have~~technology ~~expanded~~to ~~our~~develop ~~trademark~~other ~~protection~~businesses ~~from~~unrelated ~~RadioGel™~~ to ~~now~~the ~~include~~Company’s ~~IsoPet®~~principal business of focusing on cancer treatment. WeThe ~~obtained~~Company ~~the~~has ~~International~~engaged ~~Certificate~~Akina, ofInc. ~~Registration~~(“Akina”), ~~for~~a ~~ISOPET~~research company, ~~which~~to explore isthe viability of such initiatives. Akina would likely be the ~~first~~principal distributor, as the Company will remain focused on ~~step~~cancer totreatment. ~~file~~Alternatively, ineach ~~several~~business ~~countries~~opportunity could potentially be spun off as a separate business activity to an interested party. To date, Akina’s focus has been on:

We have filed for trademark protection for the term Precision Radionuclide Therapy™. We believe this term will be increasingly important.

	●	Controlled Laboratory Chilling - Akina has advised that it is easier to purchase laboratory devices to control heating, as there are limited or no options for controlled cooling, which is a common laboratory requirement often involving ice baths. The Company is now testing a prototype universal laboratory cooling device.

	●	Hydrogel – The Company spent years refining the development of its hydrogel, in which gelation initiates just above room temperature and is completed as it warms to body temperature. The Company is currently investing in quantifying and controlling the hydrogel resorption characteristics. There has been sufficient spontaneous interest in this component to warrant a serious business case assessment. The Company has trademarked the name Precision Gel^TM and, in addition to its current hydrogel patent, has filed a new provisional patent in January 2025 to cover retention, transport, and release of a broad range of agents. These agents include radioactive and non-radioactive materials, solid particles, including nano-particles, large molecules, small molecules, including liquids, cells, and viruses. A memorandum of understanding (“MOU”) has been drafted to interface with potential clients including licensing and exclusive material contracting. Initial meetings are scheduled in the first half of 2025 with potential clients to assess the business viability.

~~The Company~~Intellectual received the Patent Cooperation Treaty (“PCT”) International Search Report on our patent application (No.1811.191). Seven of our claims were immediately ruled as having novelty, inventive step and industrial applicability. This gives us the basis to extend for many years the patent protection for our proprietary Y-90 phosphate particles utilized in Isopet® and Radiogel™.Property

Our ~~patent~~ ~~team~~original ~~filed~~license ~~our~~agreement ~~particle~~with ~~patent~~Battelle inNational ~~more~~Laboratory ~~than ten patent offices that collectively cover 63 countries throughout~~ (the ~~world.~~“Battelle WeLicense”) ~~filed~~reached aits ~~continuation-in-part~~end ~~applications~~of ~~number~~life ~~1774054~~ in ~~the~~2022. ~~USA~~We tohave ~~expand~~expanded ~~the claims on~~ our ~~particle~~proprietary ~~patent.~~knowledge, ~~The~~as ~~U.S.~~well ~~Patent~~as ~~office~~our ~~recently gave~~trademark usand ~~the Notice of Allowance for our~~ patent ~~to produce our yttrium phosphate microparticles~~protection, ~~U.S.~~during ~~Patent~~the ~~Application~~past ~~Serial No: 16-459,466.~~several Weyears ~~also~~in ~~filed~~anticipation anof ~~amendment to correct~~ the ~~wording~~Battelle onLicense ~~our~~reaching ~~claims at make them consistent with~~ the ~~USE~~end ~~claims.~~of ~~Ref:~~its ~~4207-0005; European Patent Application NO. 20 834 229.5; VIVOS INC; Our Ref: FS/53791.~~term

~~We filed~~Our atrademark ~~hydrogel utility patent in the USA (16309:17/943~~protection,~~311)~~ ~~and internationally (16389:PCT/US22/4374) based on the last 18 months of~~which ~~development~~ ~~work~~is toextended ~~optimize our hydrogel component. These include reducing the polymer production time and increasing the output by a factor of three. We have also further reduced the level of trace contaminants~~ to be17 ~~well~~countries, ~~below~~has ~~the~~been ~~FDA~~expanding ~~guidelines.~~continuously:

We ~~filed~~ aown ~~provisional~~applications/registrations patent (Serial Number 63436562) to protect our innovative improvements in our shipping container, our vial shield, our syringe shield, and our Peltier chiller. Our objectives were to reduce shipping costs, decrease radiation exposure, and enhance sterility. These devices will be preferentially used at Mayo Clinics for ~~human~~the ~~clinical studies at our IsoPet regional treatment centers. The Company~~following ~~filed~~ aas ~~utility~~noted ~~patent in the fourth quarter of 2023 for this therapy support equipment.~~below:

~~We anticipate~~○ ~~that~~ISOPET® ~~Precision~~○ ~~Radionuclide~~RADIOGEL® ~~Therapy~~○ ~~will~~ALPHA-GELTM ~~become~~○ increasingly important in the future and expand to other isotope and other indications for use. Therefore, we filed an alternate particle utility patent (Serial number 18/152,137). We will focus our nearBETA-~~term effort~~GELTM on○ ~~the Y~~GAMMA-90GELTM ~~therapy,~~○ ~~which~~PRECISION weRADIONUCLIDE ~~believe~~THERAPYTM is○ the best beta emitter; however, we leveraged our hydrogel utility patent to incorporate other promising isotopes and compounds for a range of future applications. This includes gamma and alpha particle emitters.PRECISIONGELTM

We have ~~trademark~~systematically filed ~~protection~~provisional inand ~~several~~utility ~~countries~~patents onthat ~~IsoPet®,~~cover ~~RadioGel®~~our key components, ~~Precision~~hydrogel ~~Radionuclide~~and ~~TherapyTM~~the yttrium phosphate particles, and our injection system ~~BetaGelTM,~~in ~~GammaGelTM,~~the US patent office and ~~AlphaGelTM~~in more than ten other offices covering approximately 63 counties.

In January 2025 we filed an additional provisional patent on the control, transport, and delivery of PrecisionGel.

Going Concern

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has suffered recurring losses and used significant cash in support of its operating activities and the Company’s cash position is not sufficient to support the Company’s operations. Research and development of the Company’s brachytherapy product line has been funded with proceeds from the sale of equity and debt securities as well as a series of grants. The Company requires funding of approximately $2.5 million annually to maintain current operating activities.

Financing and Strategy

In November 2019, the SEC qualified the Company’s offering of its Common Stock, under Regulation A of Section 3(6) of the Securities Act of 1933, as amended (the “Securities Act”) (“Regulation A”), which offering was and amended from time to time thereafter (the “2019 Regulation A+ Offering”). In September 2021, the SEC qualified the Company’s offering of Common Stock under Regulation A, which offering was amended from time to time thereafter (together with the 2019 Regulation A+ Offering, the “Prior Regulation A+ Offerings”). During the year ended December 31, 2023, $1,179,245 was raised through the sale of 16,132,000 shares of common stock and the private placement of 18,797,000 warrants. During the nine months ended September 30, 2024, the Company raised $839,000 through the issuance of 13,000,000 shares of common stock and 7,000,000 warrants. The Company’s Prior Regulation A Offerings undertaken pursuant to Regulation A+ have raised approximately $6,000,000 from the sale of shares of common stock.

~~On July~~Financing ~~17,~~and ~~2024, the SEC qualified the Company’s offering under Regulation A to offer up to $60,000,000 shares of its Common Stock (the “July 2024 Regulation A+ Offering”).~~Strategy

~~The~~In November 2019, the SEC qualified the Company’s isoffering ~~using~~of its Common Stock, under Regulation A of Section 3(6) of the ~~proceeds~~Securities ~~generated~~Act ~~from~~of 1933, as amended (the ~~Prior~~“Securities Act”) (“Regulation A”), which offering was amended from time to time thereafter (the “2019 Regulation A+ Offering”). ~~and~~In September 2021, the SEC qualified the Company’s offering of Common Stock under Regulation A, which offering was amended from time to time thereafter (the “2021 Regulation A Offering”). On July 17, 2024, the SEC qualified the Company’s offering under Regulation A to offer up to $60,000,000 shares of its Common Stock (the “July 2024 Regulation A+ Offering” asand, ~~follows:~~together with the 2019 Regulation A+ Offering and the 2021 Regulation A Offering, the “Regulation A+ Offerings”).

~~Research and~~During ~~development of~~ the ~~Company’s~~year ~~brachytherapy~~ended ~~product~~December ~~line~~31, ~~has~~2023, ~~been~~we ~~funded~~raised ~~with~~$1,179,245 through ~~proceeds from~~ the sale of ~~equity~~16,132,000 ~~and debt securities.~~shares ~~The~~of ~~Company~~Common ~~may~~Stock ~~require~~through ~~additional~~the ~~funding~~Regulation ofA+ ~~approximately~~Offerings ~~$5 million~~and ~~annually~~concurrent toprivate ~~maintain~~placements ~~current~~of ~~operating activities.~~18,797,000 ~~Over~~warrants. During the ~~next~~year 12ended toDecember 4831, ~~months~~2024, ~~the Company believes it will cost approximately~~ $92,266,000 ~~million~~was raised ~~to:~~through ~~(1) fund~~ the ~~FDA~~issuance ~~approval~~of ~~process to conduct human clinical trials; (2) conduct Phase I~~24, ~~pilot~~950,000 ~~and~~shares of ~~clinical~~Common ~~trials;~~Stock ~~(3)~~through ~~activate several regional clinics to administer IsoPet® across~~ the ~~county;~~Regulation ~~(4)~~A+ ~~create~~Offerings. anDuring ~~independent production center within~~ the ~~current~~three ~~production~~months ~~site~~ended toMarch ~~create~~31, a2025, ~~template~~$1,500,000 ~~for future~~was ~~international~~raised ~~manufacturing;~~through ~~and~~the ~~(5)~~issuance ~~initiate~~of ~~regulatory~~12,500,000 ~~approval processes outside~~ shares of ~~the~~Common ~~United~~Stock ~~States.~~through ~~The proceeds to be raised from~~ the Regulation A+ Offerings ~~will~~and be$6,250 ~~used~~through a toconcurrent ~~continue~~private toplacement ~~fund~~of ~~this~~6,250,000 ~~development~~warrants.

The continued deployment of the brachytherapy products and a worldwide regulatory approval effort will require additional resources and personnel. The principal variables in the timing and amount of spending for the brachytherapy products in the next 12 to 24 months will be the FDA’s classification of the Company’s brachytherapy products as Class II or Class III devices (or otherwise), and any requirements for additional studies (which may possibly include clinical studies). Thereafter, the principal variables in the amount of the Company’s spending and its financing requirements would be: (1) the timing of any approvals; (2) the nature of the Company’s arrangements with third parties for manufacturing, sales, distribution, and licensing of those products; and (3) the products’ success in the U.S. and elsewhere. The Company intends to fund its activities through strategic transactions such as licensing and partnership agreements, as well as proceeds to be raised from the Regulation A+ Offerings.

Following receipt of required regulatory approvals and necessary financing to fund our working capital requirements, the Company intends to outsource material aspects of manufacturing, distribution, sales, and marketing for operations within the U.S. Outside of the U.S., the Company intends to pursue licensing arrangements and/or partnerships to facilitate its global commercialization strategy.

Long-term, the Company intends to consider resuming research efforts with respect to other products and technologies intended to help improve the diagnosis and treatment of cancer and other illnesses. These long-term goals are subject to the Company: (1i) receiving adequate funding; (2ii) receiving regulatory approval for RadioGel™ and other brachytherapy products; and (3iii) being able to successfully commercialize its brachytherapy products.

Based on the Company’s financial history since inception, the Company’s independent registered public accounting firm has expressed substantial doubt as to the Company’s ability to continue as a going concern. The Company has limited revenue, nominal cash, and has accumulated deficits since inception. If the Company cannot obtain sufficient additional capital, the Company will be required to delay the implementation of its business strategy and may not be able to continue operations.

The Company’s headquarters are in Northeast Washington, however, our focus on the animal therapy market has been the Northwestern sector of the U.S. The Company continues its marketing efforts on the animal therapy market and our attempts to increase the exposure to our product, and generate revenue accordingly.

As of ~~September~~March 3031, ~~2024~~ 2025, the Company had $13,~~218~~265,~~160~~100 of cash on hand. There are currently commitments to vendors for products and services purchased. To continue the development of the Company’s products, the current level of cash ~~will~~is ~~not~~insufficient ~~be enough~~ to cover the fixed and variable obligations of the Company.

The Company anticipates using additional ~~the~~ proceeds from the July 2024 Regulation A+ Offering as follows:

For the animal therapy market:

● Expand communication on our website, the Company’s social media presence, conferences, and journals, each intended to increase the number of certified clinics for small animal and equine therapy and to increase the number of patients.; ● Subsidize ~~some~~certain IsoPet® therapies, if necessary, to ensure that all viable candidates are treated; and. ● Assist a new regional clinic with their license and certification training.

For the human market:

● Enhance the pedigree of the Quality Management System.; ● Begin automation of product manufacturing.; ● Fund liability insurance for human clinical studies; and. ● Fund human clinical studies in the US and India.

Research ~~and~~ and development of the Company’s precision radionuclide therapy product line has been funded with proceeds from the sale of equity and debt securities, including from the ~~Prior~~prior Regulation A+ Offerings. The Company requires additional funding of approximately $23.50 million annually to maintain operating activities. Over the next 36 months, the Company believes it will ~~cost~~require approximately $~~8.0 to $~~9.0 million in additional capital to: (1i) fund the FDA approval process to conduct human clinical trials; (2ii) conduct Phase I, pilot, clinical trials; (3iii) activate several regional clinics to administer IsoPet® across the U.S.; (4iv) create an independent production center within the current production site to create a template for future international manufacturing; and (5v) initiate regulatory approval processes outside of the ~~United States~~U.S. The proceeds raised from the ~~Prior~~ Regulation A+ Offerings were used to fund this development and proceeds from the July 2024 Regulation A+ Offering will be used to continue such development efforts.

The continued deployment of the precision radionuclide therapy products and a worldwide regulatory approval effort will require additional resources and personnel. The principal variables in the timing and amount of spending for the precision radionuclide therapy products in the next 12 to 24 months will be the FDA’s classification of the Company’s precision radionuclide therapy products as Class II or Class III devices (or otherwise) and any requirements for additional studies which may possibly include clinical studies. Thereafter, the principal variables in the amount of the Company’s spending and its financing requirements would be the timing of any approvals and the nature of the Company’s arrangements with third parties for manufacturing, sales, distribution and licensing of those products and the products’ success in the U.S. and elsewhere. The Company intends to fund its activities through strategic transactions such as licensing and partnership agreements or from proceeds raised from the ~~Prior~~ Regulation A+ ~~Offering and from the July 2024 Regulation A+ Offering~~ Offerings.

The Company intends to expand the indications for use in phases: first, for lymph nodes associated with thyroid cancer, secondly, cancerous lung nodules, and finally, all non-sectable solid tumors. ~~It is anticipated that the medical community may begin to use RadioGel off-label, we will support but will not encourage that practice.~~

Following receipt of required regulatory approvals and financing, in the U.S., the Company intends to outsource material aspects of manufacturing, distribution, sales and marketing. Outside of the U.S., the Company intends to pursue licensing arrangements and/or partnerships to facilitate its global commercialization strategy.

Long-term, the Company intends to consider resuming research efforts with respect to other products and technologies, such as Gamma Gel and Alpha Gel intended to help improve the diagnosis and treatment of cancer and other illnesses. These long-term goals are subject to the Company: (1) receiving adequate funding; (2) receiving regulatory approval for RadioGel™ and other precision radionuclide therapy products; and (3) being able to successfully commercialize its precision radionuclide therapy products.

The Company’s headquarters are in the State of Washington., The initial focus of the animal therapy market has been the Northwestern sector of the United States. The Company has initiated marketing efforts to the animal therapy market in other regions of the United States, attempting to increase the exposure to our product and increase revenue opportunities.

There are currently commitments to vendors for products and services purchased. To continue the development of the Company’s products, the current level of cash will not be enough to cover the fixed and variable obligations of the Company. The Company has focused on operating on minimum overhead, including using a virtual office for the last several years and retaining experienced industry consultants available on an as needed basis. This has helped focus the capital received from the Company’s Regulation A+ Offerings on activities that enhance our objectives.

There is no guarantee that the Company will be able to raise additional funds or to do so on terms advantageous to the Company’s stockholders.

The financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability. The Company plans to seek additional funding to maintain its operations through debt and equity financing and to improve operating performance through a focus on strategic products and increased efficiencies in business processes and improvements to the cost structure. There can be no assurance that the Company will be successful in its efforts to raise additional working capital or achieve profitable operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amount of revenue and expense during the reporting period. Estimates the Company considers include criteria for stock-based compensation expense, and valuation allowances on deferred tax assets. Actual results could differ from those estimates.

Financial Statement Reclassification

Certain account balances from prior periods have been reclassified in these financial statements so as to conform to current period classifications. There were no changes to the net loss as a result of these reclassifications.

Cash Equivalents

For the purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents.

The Company occasionally maintains cash balances in excess of the FDIC insured limit. The Company does not consider this risk to be material.

Fair Value of Financial Instruments

Fair value of financial instruments requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of ~~September~~March 3031, ~~2024~~2025 and December 31, ~~2023~~2024, the balances reported for cash, prepaid expense, accounts receivable, accounts payable, and accrued expense, approximate the fair value because of their short maturities.

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Accounting Standards Codification (“ASC”) Topic 820 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include:

Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;

Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

The Company measures certain financial instruments including options and warrants issued during the period at fair value on a recurring basis.

Patents and Intellectual Property

While patents are being developed or pending, they are not being amortized. Management has determined that the economic life of the patents to be ten years and amortization, over such 10-year period and on a straight-line basis will begin once the patents have been issued and the Company begins utilization of the patents through production and sales, resulting in revenues.

The Company evaluates the recoverability of intangible assets, including patents and intellectual property on a continual basis. Several factors are used to evaluate intangibles, including, but not limited to, management’s plans for future operations, recent operating results and projected and expected undiscounted future cash flows.

There have been no such capitalized costs in the ~~three~~periods ~~and nine months~~ ended ~~September~~March 3031, ~~2024~~2025 and ~~2023~~2024, respectively. However, a patent was filed by Michael Korenko and David Swanberg on July 1, 2019 (No. 1811.191) ~~filed by Michael Korenko~~ and ~~David Swanberg and~~ assigned to the Company based on the Company’s proprietary particle manufacturing process. The timing of this filing was important given the Company’s plans to make IsoPet® commercially available, which it did on or about July 9, 2019. This additional patent protection will strengthen the Company’s competitive position. It is the Company’s intention to further extend this patent protection to several key countries within one year, as permitted under international patent laws and treaties.

Revenue Recognition

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606). This standard provides a single set of guidelines for revenue recognition to be used across all industries and requires additional disclosures. The ~~updated~~ guidance introduces a five-step model to achieve its core principal of the entity recognizing revenue to depict the transfer of goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company adopted the updated guidance effective January 1, 2018 using the full retrospective method.

Under ASC 606, in order to recognize revenue, the Company is required to identify an approved contract with commitments to perform respective obligations, identify rights of each party in the transaction regarding goods to be transferred, identify the payment terms for the goods transferred, verify that the contract has commercial substance and verify that collection of substantially all consideration is probable. The adoption of ASC 606 did not have an impact on the Company’s operations or cash flows.

The Company recognized revenue as they (i) identified the contracts with each customer; (ii) identified the performance obligation in each contract; (iii) determined the transaction price in each contract; (iv) were able to allocate the transaction price to the performance obligations in the contract; and (v) recognized revenue upon the satisfaction of the performance obligation. Upon the sales of the product to complete the procedures on the animals, the Company recognized revenue as that was considered the performance obligation.

~~All revenue~~The ~~recognized~~Company in 2024 ~~the~~also ~~three~~implemented ~~and~~a ~~nine~~license ~~months~~program ~~ended~~for ~~September~~clinics ~~30,~~that ~~2024~~pay ~~and~~for ~~2023~~certification ~~relate~~to perform these therapies. These revenues are recognized upon the certification being completed. In addition, due to a pricing discount from the ~~procedures~~manufacturer, ~~performed~~the ~~with~~Company ~~respect~~sold to two of their customers the ~~IsoPet®~~hydrogel ~~therapies~~vials that are used in the treatments. This practice is not likely to be continued in future periods.

~~Loss~~The ~~Per~~following ~~Share~~table disaggregates the Company’s revenue by major source for the three months ended March 31, 2025 and 2024:

~~The~~SCHEDULE ~~Company~~OF ~~accounts~~DISAGGREGATION OF for its loss per common share by replacing primary and fully diluted earnings per share with basic and diluted earnings per share. Basic loss per share is computed by dividing loss available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period, and does not include the impact of any potentially dilutive Common Stock equivalents since the impact would be anti-dilutive. The computation of diluted earnings per share is similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. For the given periods of loss, of the periods ended in the nine months ended September 30, 2024 and 2023, the basic earnings per share equals the diluted earnings per share.REVENUE

	2025			2024
	Three Months Ended March 31,
	2025			2024
Revenue:
Services - Treatments	$	66,195		$	6,500
Certification		29,983			-
Discount - Services		(59,435	)		(2,000	)
Discount - Certifications		(9,995	)		-
Total	$	26,748		$	4,500

Inventory

Since the Company is selling a tangible good (IsoPet, which is considered a medical device) for the use in treatments, this is considered inventory as it is awaiting consumption into the final product. Inventory is valued at the lower of cost or net realizable value. Management evaluates quantities on hand and physical condition as these characteristics may be impacted by anticipated customer demand for current products. Inventory as of March 31, 2025 amounts to $21,198. The Company did not hold inventory until February 2025.

The Company purchases materials from two vendors that each get shipped to a third vendor who assembles the materials into a finished product which is then shipped to the clinics for use in the treatments being performed. The vendor who completes the process is charged a fixed fee which is directly charged to cost of sales. The only inventory not maintained by the Company is held at the vendor who assembles the product.

There have been no write-downs of inventory as of March 31, 2025, and the Company evaluates the inventory monthly for obsolescence.

~~The following~~Loss ~~represent~~Per ~~Common Stock equivalents that could be dilutive in the future as of September 30, 2024 and December 31, 2023, which include the following:~~Share

The Company accounts for its loss per common share by replacing primary and fully diluted earnings per share with basic and diluted earnings per share. Basic loss per share is computed by dividing loss available to holders of our Common Stock (the numerator) by the weighted-average number of common shares outstanding (the denominator) for the period, and does not include the impact of any potentially dilutive Common Stock equivalents since the impact would be anti-dilutive. The computation of diluted earnings per share is similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. For the given periods of loss, of the periods ended in the periods ended March 31, 2025 and 2024, the basic earnings per share equals the diluted earnings per share.

The following represent Common Stock equivalents that could be dilutive in the future as March 31, 2025 and December 31, 2024, which include the following:

SCHEDULE OF DILUTIVE EARNINGS PER SHARE

	September 30, 2024		December 31, 2023
	March 31, 2025		December 31, 2024
Preferred stock		97,~~909~~409,570		97,~~909~~409,570
Restricted stock units		1255,~~000~~550,000		122,~~450~~725,000
Common stock options		2,252,809		2,252,809
Common stock warrants		817,~~100~~715,000		2611,~~134~~465,000
Total potential dilutive securities		3282,~~262~~927,379		3943,~~746~~852,379

Research and Development Costs

Research and developments costs, including salaries, research materials, administrative expense and contractor fees, are charged to operations as incurred. The cost of equipment used in research and development activities which has alternative uses is capitalized as part of fixed assets and not treated as an expense in the period acquired. Depreciation of capitalized equipment used to perform research and development is classified as research and development expense in the year computed.

The Company incurred $66119,~~551 and $80,858 in research and development costs for the three months ended September 30, 2024 and 2023, respectively,~~281 and $~~223~~57,~~660~~447 ~~and $300,586~~ in research and development costs for the ~~nine~~periods ~~months~~ ended ~~September~~March 3031, ~~2024~~2025 and ~~2023~~2024, respectively, all of which were recorded in the Company’s operating expense noted on the statements of operations for the periods then ended.

Advertising and Marketing Costs

Advertising and marketing costs are expensed as incurred except for the cost of tradeshows which are deferred until the tradeshow occurs. During the ~~three~~periods ~~and nine months~~ ended ~~September 30~~March 31, ~~2024~~2025 and ~~2023~~2024, the Company incurred nominal advertising and marketing costs.

Contingencies

In the ordinary course of business, the Company is involved in legal proceedings involving contractual and employment relationships, product liability claims, patent rights, and a variety of other matters. The Company records contingent liabilities resulting from asserted and unasserted claims against it, when it is probable that a liability has been incurred and the amount of the loss is reasonably estimable. The Company discloses contingent liabilities when there is a reasonable possibility that the ultimate loss will exceed the recorded liability. Estimated probable losses require analysis of multiple factors, in some cases including judgments about the potential actions of third-party claimants and courts. Therefore, actual losses in any future period are inherently uncertain. The Company has entered into various agreements that require them to pay certain fees to consultants and/or employees that have been fully accrued for as of ~~September~~March 3031, ~~2024~~2025 and December 31, ~~2023~~2024.

Income Taxes

To address accounting for uncertainty in tax positions, the Company clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position is required to meet before being recognized in the financial statements. The Company also provides guidance on de-recognition, measurement, classification, interest, and penalties, accounting in interim periods, disclosure and transition.

The Company files income tax returns in the U.S. federal jurisdiction. The Company did not have any tax expense for the ~~three~~periods ~~and nine months~~ ended ~~September~~March 3031, ~~2024~~2025 and ~~2023~~2024. The Company did not have any deferred tax liability or asset on its balance sheets as of ~~September 30~~March 31, ~~2024~~2025 and December 31, ~~2023~~2024.

Interest costs and penalties related to income taxes, if any, will be classified as interest expense and general and administrative costs, respectively, in the Company’s financial statements. For the ~~three~~periods ~~and nine months~~ ended ~~September~~March 3031, ~~2024~~2025 and ~~2023~~2024, the Company did not recognize any interest or penalty expense related to income taxes. The Company believes that it is not reasonably possible for the amounts of unrecognized tax benefits to significantly increase or decrease within the next twelve months.

Stock-Based Compensation

The Company recognizes compensation costs under FASB ASC Topic 718, Compensation – Stock Compensation and ASU 2018-07. Companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.

Segment Reporting

The Company follows Financial Accounting Standards Board issued Accounting Standards Update 2023-07 (“ASU 2023-07”) for its segment reporting. ASU 2023-07 requires more detailed information about reportable segments and expenses including the requirement to disclose qualitative information about factors used to identify reportable segments and quantitative information about profit and loss measures and significant expense categories. The Company has not yet begun generating significant revenue from its planned principal operations and operates as a single reportable segment. The revenue associated with the services that the clinics perform by way of treatments and the licensure of these clinics are not considered two distinct segments for the three months ended March 31, 2025 and 2024, respectively. The benefit the clinics get by being licensed will assist in increased revenues associated with the treatments being administered. The chief operating decision maker is the Company’s chief executive officer who assesses performance based on total expenses, cash flows, and progress made in the Company’s ongoing development efforts. All of the Company’s long-lived assets are located in the United States.

Recent Accounting Pronouncements

The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

NOTE 2: RELATED PARTY TRANSACTIONS

In ~~September~~ ~~2023~~December 2024, our Chief Executive Officer advanced $1040,~~000~~949 to the Company, which amount was repaid ~~October~~within 4,ten ~~2023~~days.

NOTE 3: STOCKHOLDERS’ EQUITY

Common Stock

The Company has authorized 950,000,000 shares of Common Stock. As of ~~September~~March 3031, ~~2024~~2025 and December 31, ~~2023~~2024, there are ~~417~~453,~~592~~412,~~703~~228 and ~~387~~ 440,~~894~~873,~~033~~806 shares of Common Stock issued and outstanding, respectively.

Preferred Stock

The Company has authorized 20,000,000 shares of Preferred Stock. There are currently three series of Preferred Stock outstanding; Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Series C Convertible Preferred Stock. The Company’s Board of Directors is authorized to provide for the issuance of shares of Preferred Stock in one or more series, fix or alter the designations, preferences, rights, qualifications, limitations or restrictions of the shares of each series, including the dividend rights, dividend rates, conversion rights, voting rights, term of redemption including sinking fund provisions, redemption price or prices, liquidation preferences and the number of shares constituting any series or designations of such series without further vote or action by the shareholders. The issuance of Preferred Stock may have the effect of delaying, deferring, or preventing a change in control of management without further action by the shareholders and may adversely affect the voting and other rights of the holders of Common Stock. The issuance of Preferred Stock with voting and conversion rights may adversely affect the voting power of the holders of Common Stock, including the loss of voting control to others.

Series A Convertible Preferred Stock

On June 30, 2015, a certificate of designations was filed with the Delaware Secretary of State to designate 2,500,000 shares of the Company’s Preferred Stock as Series A Convertible Preferred Stock, par value $0.001 per share (“Series A Preferred”) (the “Series A COD”). Effective March 31, 2016, the Company amended the Series A COD, increasing the maximum number of shares of Series A Preferred from 2,500,000 shares to 5,000,000 shares. As of ~~September~~March 3031, ~~2024~~2025 and December 31, ~~2023~~2024, there are 2,071,007 shares of Series A Preferred issued and outstanding, respectively.

The following summarizes the current rights and preferences of the Series A Preferred:

Liquidation Preference. The Series A Preferred has a liquidation preference of $5.00 per share.

Dividends. Shares of Series A Preferred do not have any separate dividend rights.

Conversion. Subject to certain limitations set forth in the Series A COD, each share of Series A Preferred is convertible, at the option of the holder, into that number of shares of Common Stock (the “Series A Conversion Shares”) equal to the liquidation preference thereof, divided by Conversion Price (as such term is defined in the Series A COD), currently $4.00.

In the event the Company completes an equity or equity-based public offering, registered with the SEC, resulting in gross proceeds to the Company totaling at least $5.0 million, all issued and outstanding shares of Series A Preferred at that time will automatically convert into Series A Conversion Shares.

Redemption. Subject to certain conditions set forth in the Series A COD, in the event of a Change of Control (defined in the Series A COD), or at such time as a third party not affiliated with the Company or any holders of the Series A Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent (50%) of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series A Preferred in cash at a price per share of Series A Preferred equal to 100% of the Liquidation Preference.

Voting Rights. Holders of Series A Preferred are entitled to vote on all matters, together with the holders of Common Stock, and have the equivalent of five votes for every Series A Conversion Share issuable upon conversion of such holder’s outstanding shares of Series A Preferred. However, the Series A Conversion Shares, when issued, will have all the same voting rights as other issued and outstanding Common Stock of the Company, and none of the rights of the Series A Preferred.

Liquidation. Upon any liquidation, dissolution, or winding-up of the Company, whether voluntary or involuntary (a “Liquidation”), the holders of Series A Preferred shall be entitled to receive out of the assets, whether capital or surplus, of the Company an amount equal to the liquidation preference of the Series A Preferred before any distribution or payment shall be made to the holders of any junior securities, and if the assets of the Company are insufficient to pay in full such amounts, then the entire assets to be distributed to the holders of the Series A Preferred shall be ratably distributed among the holders in accordance with the respective amounts that would be payable on such shares if all amounts payable thereon were paid in full.

Certain Price and Share Adjustments.

a) Stock Dividends and Stock Splits. If the Company (i) pays a stock dividend or otherwise makes a distribution or distributions payable in shares of Common Stock on shares of Common Stock or any other Common Stock equivalents; (ii) subdivides outstanding shares of Common Stock into a larger number of shares; (iii) combines (including by way of a reverse stock split) outstanding shares of Common Stock into a smaller number of shares; or (iv) issues, in the event of a reclassification of shares of the Common Stock, any shares of capital stock of the Company, then the conversion price shall be adjusted accordingly.

b) Merger or Reorganization. If the Company is involved in any reorganization, recapitalization, reclassification, consolidation or merger in which the Common Stock is converted into or exchanged for securities, cash or other property than each share of Series A Preferred shall be convertible into the kind and amount of securities, cash or other property that a holder of the number of shares of Common Stock issuable upon conversion of one share of Series A Preferred prior to any such merger or reorganization would have been entitled to receive pursuant to such transaction.

Series B Convertible Preferred Stock

On October 10, 2018, a certificate of designation was filed with the Delaware Secretary of State to designate 5,000,000 shares of our Preferred Stock as Series B Convertible Preferred Stock, par value $0.001 per share (“Series B Preferred”) (the “Series B COD”). As of ~~September 30~~March 31, ~~2024~~2025 and December 31, ~~2023~~2024, there are ~~200,~~363 shares of Series B Preferred issued and outstanding, respectively.

The following summarizes the current rights and preferences of the Series B Preferred:

Liquidation Preference. The Series B Preferred has a liquidation preference of $1.00 per share.

Dividends. Shares of Series B Preferred do not have any separate dividend rights.

Conversion. Subject to certain limitations set forth in the Series B COD, each share of Series B Convertible is convertible, at the option of the holder, into that number of shares of Common Stock (the “Series B Conversion Shares”) equal to the liquidation preference thereof, divided by the Conversion Price (as such term is defined in the Series B COD), currently $0.08.

Redemption. Subject to certain conditions set forth in the Series B COD, in the event of a Change of Control (defined in the Series B COD), or at such as a third party not affiliated with the Company or any holders of the Series B Convertible shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent (50%) of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series B Preferred in cash at a price per share of Series B Preferred equal to 100% of the Liquidation Preference.

Voting Rights. Holders of Series B Preferred are entitled to vote on all matters, together with the holders of Common Stock, and have the equivalent of two votes for every Series B Conversion Share issuable upon conversion of such holder’s outstanding shares of Series B Preferred. However, the Series B Conversion Shares, when issued, will have the same voting rights as other issued and outstanding shares of Common Stock of the Company, and none of the rights of the Series A Preferred.

Liquidation. Upon any liquidation, dissolution, or winding-up of the Company, whether voluntary or involuntary (a “Liquidation”), the holders of Series B Preferred shall be entitled to receive out of the assets, whether capital or surplus, of the Company an amount equal to the liquidation preference of the Series B Preferred before any distribution or payment shall be made to the holders of any junior securities, and if the assets of the Company are insufficient to pay in full such amounts, then the entire assets to be distributed to the holders of the Series B Preferred shall be ratably distributed among the holders in accordance with the respective amounts that would be payable on such shares if all amounts payable thereon were paid in full.

Certain Price and Share Adjustments.

(a) Stock Dividends and Stock Splits. If the Company (i) pays a stock dividend or otherwise makes a distribution or distributions payable in shares of Common Stock on shares of Common Stock or any other Common Stock equivalents; (ii) subdivides outstanding shares of Common Stock into a larger number of shares; (iii) combines (including by way of a reverse stock split) outstanding shares of Common Stock into a smaller number of shares; or (iv) issues, in the event of a reclassification of shares of the Common Stock, any shares of capital stock of the Company, then the conversion price shall be adjusted accordingly.

b) Merger or Reorganization. If the Company is involved in any reorganization, recapitalization, reclassification, consolidation or merger in which the Common Stock is converted into or exchanged for securities, cash or other property than each share of Series B Preferred shall be convertible into the kind and amount of securities, cash or other property that a holder of the number of shares of Common Stock issuable upon conversion of one share of Series B Preferred prior to any such merger or reorganization would have been entitled to receive pursuant to such transaction.15

(b) Merger or Reorganization. If the Company is involved in any reorganization, recapitalization, reclassification, consolidation or merger in which the Common Stock is converted into or exchanged for securities, cash or other property than each share of Series B Preferred shall be convertible into the kind and amount of securities, cash or other property that a holder of the number of shares of Common Stock issuable upon conversion of one share of Series B Preferred prior to any such merger or reorganization would have been entitled to receive pursuant to such transaction.

On December 16, 2024, there was 200,000 Series B Preferred shares converted into 2,500,000 common shares.

Series C Convertible Preferred Stock

On March 27, 2019, a certificate of designation was filed with the Delaware Secretary of State to designate 5,000,000 shares of our Preferred Stock as Series C Convertible Preferred Stock, par value $0.001 per share (“Series C Preferred”) (the “Series C COD”). As of ~~September 30~~March 31, ~~2024~~2025 and December 31, ~~2023~~2024, there were 385,302 shares of Series C Preferred issued and outstanding, respectively.

The following summarizes the current rights and preferences of the Series C Preferred:

Liquidation Preference. The Series C Preferred has a liquidation preference of $1.00 per share.

Dividends. Shares of Series C Preferred do not have any separate dividend rights.

Conversion. Subject to certain limitations set forth in the Series C COD, each share of Series C Preferred is convertible, at the option of the holder, into that number of shares of Common Stock (the “Series C Conversion Shares”) equal to the liquidation preference thereof, divided by Conversion Price (as such term is defined in the Series C COD), currently $0.08.

The Series C Preferred will only be convertible at any time after the date that the Company shall have amended its Certificate of Incorporation to increase the number of shares of Common Stock authorized for issuance thereunder or effect a reverse stock split of the outstanding shares of Common Stock by a sufficient amount to permit the conversion of all Series C Preferred into shares of Common Stock (“Authorized Share Approval”) (such date, the “Initial Convertibility Date”), each share of Series C Preferred shall be convertible into validly issued, fully paid and non-assessable shares of Common Stock on the terms and conditions set forth in the Series C COD under the definition “Conversion Rights”.

Redemption. Subject to certain conditions set forth in the Series C COD, in the event of a Change of Control (defined in the Series C COD), or at such time as a third party not affiliated with the Company or any holders of the Series C Preferred shall have acquired, in one or a series of related transactions, equity securities of the Company representing more than fifty percent (50%) of the outstanding voting securities of the Company), the Company, at its option, will have the right to redeem all or a portion of the outstanding Series C Preferred in cash at a price per share of Series C Preferred equal to 100% of the Liquidation Preference.

Voting Rights. Holders of Series C Preferred are entitled to vote on all matters, together with the holders of Common Stock, and have the equivalent of thirty-two votes for every Series C Conversion Share issuable upon conversion of such holder’s outstanding shares of Series C Preferred. However, the Series C Conversion Shares, when issued, will have the same voting rights as other issued and outstanding shares of Common Stock of the Company, and none of the rights of the Series C Preferred.

Liquidation. Upon any liquidation, dissolution, or winding-up of the Company, whether voluntary or involuntary (a “Liquidation”), the holders of Series C Preferred shall be entitled to receive out of the assets, whether capital or surplus, of the Company an amount equal to the liquidation preference of the Series C Preferred before any distribution or payment shall be made to the holders of any junior securities, and if the assets of the Company are insufficient to pay in full such amounts, then the entire assets to be distributed to the holders of the Series C Preferred shall be ratably distributed among the holders in accordance with the respective amounts that would be payable on such shares if all amounts payable thereon were paid in full.

Certain Price and Share Adjustments.

(b) Merger or Reorganization. If the Company is involved in any reorganization, recapitalization, reclassification, consolidation or merger in which the Common Stock is converted into or exchanged for securities, cash or other property than each share of Series C Preferred shall be convertible into the kind and amount of securities, cash or other property that a holder of the number of shares of Common Stock issuable upon conversion of one share of Series C Preferred prior to any such merger or reorganization would have been entitled to receive pursuant to such transaction.

Common and Preferred Stock Issuances

Common and Preferred Stock Issuances -– Three ~~2024~~Months Ended March 31, 2025

~~From~~ In January 12025, ~~2024 through September 30, 2024,~~ the Company ~~issued~~received 13$1,~~000,000~~500 from ~~shares of Common Stock and~~ warrants toexercised ~~purchase~~in ~~7,000,000~~December ~~shares of Common Stock pursuant to the Regulation A+ Offerings for cash proceeds of $839,000~~2024.

~~The Company~~In February 2025, the Company issued ~~441~~12,~~252~~500,000 shares of Common Stock ~~for~~in ~~services~~their ~~rendered~~Regulation ~~valued~~A+ atOffering, and 6,250,000 warrants in the amount of $691,~~395~~506,250.

~~The~~ In March 2025, the Company issued 16 38,~~919,918~~422 shares of Common Stock infor ~~the~~services ~~cashless~~rendered ~~exercise~~valued ofat 25$4,~~034,000 warrants~~688.

~~The Company~~Common ~~settled~~and ~~500,000~~Preferred ~~RSUs~~Stock ~~for~~Issuances ~~Common~~– Three ~~Stock.~~Months Ended March 31, 2024

The Company ~~adjusted~~issued ~~their~~2,000,000 ~~common~~ shares of Common Stock pursuant to the Regulation A+ Offerings for ~~vested~~cash ~~RSUs~~proceeds inof ~~prior~~$128,000. ~~periods~~The ~~that~~investors ~~were~~also ~~cancelled~~purchased warrants for $2,000.

16The Company issued 139,834 shares of Common Stock for services rendered valued at $9,482.

Common and Preferred Stock Issuances – 2023

In April 2023, the Company issued 8,000,000 shares of Common Stock, 2,665,000 Series A warrants and 8,000,000 Series B warrants in their Regulation A+ Offerings for $640,000. The Company sold the warrants for $10,665.

NOTE 4: COMMON STOCK OPTIONS, WARRANTS AND RESTRICTED STOCK UNITS

Common Stock Options

The Company recognizes in the financial statements compensation related to all stock-based awards, including stock options and warrants, based on their estimated grant-date fair value. The Company has estimated expected forfeitures and is recognizing compensation expense only for those awards expected to vest. All compensation is recognized by the time the award vests.

The following schedule summarizes the changes in the Company’s stock options:

SCHEDULE OF CHANGES IN STOCK OPTION

	Options Outstanding				Weighted Average ~~Remaining~~				Weighted Average
	Number Of Shares		Exercise Price Per Share		Remaining Contractual Life		Aggregate Intrinsic Value		Exercise Price Per Share
Nine Months Ended September 30, 2024
Three Months Ended March 31, 2024
Outstanding at January 1, 2024		2,252,809	$	0.024-0.04		5.70 years	$	78,886	$	0.04
Granted		-	$	-		-			$	-
Exercised		-	$	-		-			$	-
Expired/canceled		-	$	-		-			$	-
Expired/cancelled		-	$	-		-			$	-
Outstanding at September 30, 2024		2,252,809	$	0.024-0.04		4.95 years	$	284,567	$	0.04
Outstanding at March 31, 2024		2,252,809	$	0.024-0.04		5.45 years	$	78,660	$	0.04
Exercisable at September 30, 2024		2,252,809	$	0.024-0.04		4.95 years	$	284,567	$	0.04
Exercisable at March 31, 2024		2,252,809	$	0.024-0.04		5.45 years	$	78,660	$	0.04
Nine Months Ended September 30, 2023
Three Months Ended March 31, 2025
Outstanding at January 1, 2023		2,252,809	$	0.024-0.04		6.70 years	$	16,032	$	0.04
Outstanding at January 1, 2025		2,252,809	$	0.024-0.04		4.70 years	$	174,855	$	0.04
Granted		-	$	-		-			$	-
Exercised		-	$	-		-			$	-
Expired/canceled		-	$	-		-			$	-
Expired/cancelled		-	$	-		-			$	-
Outstanding at September 30, 2023		2,252,809	$	0.024-0.04		5.95 years	$	65,819	$	0.04
Outstanding at March 31, 2025		2,252,809	$	0.024-0.04		4.45 years	$	190,850	$	0.04
Exercisable at September 30, 2023		2,252,809	$	0.024-0.04		5.95 years	$	65,819	$	0.04
Exercisable at March 31, 2025		2,252,809	$	0.024-0.04		4.45 years	$	190,850	$	0.04

During the three ~~and nine~~ months ended March ~~September 30~~31, ~~2024~~2025 and ~~the three and nine months ended September 30~~2024, ~~2023,~~ the Company recognized $0 of stock-based compensation expense related to the vesting of stock options.

Common Stock Warrants

The following schedule summarizes the changes in the Company’s stock warrants:

SCHEDULE OF CHANGES IN STOCK WARRANTS

	Warrants Outstanding					Weighted Average ~~Remaining~~				Weighted Average
	Number Of Shares			Exercise Price Per Share		Remaining Contractual Life		Aggregate Intrinsic Value		Exercise Price Per Share
Nine Months Ended September 30, 2024
Three Months Ended March 31, 2024
Outstanding at January 1, 2024		26,134,000		$	0.06-0.10		3.54 years	$	-	$	0.0827
Granted		72,000,000		$	0.075		-	$	-	$	-
Exercised		(25,034,000	)	$	-		-	$	-	$	-
Redeemed		-		$	-		-	$	-	$	-
Redeemed		(500,000	)	$	-		-	$	-	$	-
Exercised		-		$	-		-	$	-	$	-
Exchanged		-		$	-		-	$	-	$	-
Expired/cancelled		-		$	-		-	$	-	$	-
Outstanding at September 30, 2024		8,100,000		$	0.075		3.25 years	$	717,660	$	0.075
Outstanding at March 31, 2024		28,134,000		$	0.075		3.75 years	$	-	$	0.075
Exercisable at September 30, 2024		8,100,000		$	0.075		3.25 years	$	717,660	$	0.075
Exercisable at March 31, 2024		28,134,000		$	0.075		3.75 years	$	-	$	0.075
Nine Months Ended September 30, 2023
Three Months Ended March 31, 2025
Outstanding at January 1, 2023		26,737,500		$	0.06-0.10		1.52 years	$	-	$	0.09
Outstanding at January 1, 2025		11,465,000		$	0.13		3 years	$	123,690	$	0.13
Granted		106,~~665~~250,000		$	0.~~0775~~15		-	$	-	$	-
Redeemed		~~(500,000~~-	)	$	-		-	$	-	$	-
Expired/cancelled		(11,237,500	)	$	-		-	$	-	$	-
Exercised		-		$	-		-	$	-	$	-
Outstanding at September 30, 2023		25,665,000		$	0.06-0.10		1.91 years	$	150,573	$	0.079
Exchanged		-		$	-		-	$	-	$	-
Exercisable at September 30, 2023		25,665,000		$	0.06-0.10		1.91 years	$	150,573	$	0.079
Expired/cancelled		-		$	-		-	$	-	$	-
Outstanding at March 31, 2025		17,715,000		$	0.075-0.15		2.93 years	$	145,700	$	0.1369
Exercisable at March 31, 2025		17,715,000		$	0.075-0.15		2.93 years	$	145,700	$	0.1369

Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each option/warrant is estimated using the Black-Scholes valuation model. The following assumptions were used for the periods as follows:

	Nine Months Ended		Nine Months Ended
	Three Months Ended		Three Months Ended
	September 30, 2024		September 30, 2023
	March 31, 2025		March 31, 2024
Expected term	-0		-0
Expected volatility	-	%	-	%
Expected dividend yield	-		-
Risk-free interest rate	-	%	-	%

The ~~Company~~ Company granted 102,~~665~~000,000 warrants in ~~their~~January ~~Reg A+ funding in April 2023~~2024, with an exercise price of $0.~~0775~~ 075 and a three-year 3 term.

The Company granted 26,~~000~~500,000 warrants in ~~their~~February ~~Regulation A+ Offering in January 2024~~2025, with an exercise price of $0.~~075~~15 ~~and~~that aexpire ~~three-year term~~June ~~and 5~~30,~~000,000~~ ~~warrants with the same terms on April 1, 2024~~2028.

~~The Company issued 16,919,918 shares of Common Stock in the cashless exercise of 25,034,000 warrants.~~18

Restricted Stock Units

The following schedule summarizes the changes in the Company’s restricted stock units:

	Number Of Shares			Weighted Average Grant Date Fair Value
Nine Months Ended September 30, 2024
Three Months Ended March 31, 2024
Outstanding at January 1, 2024		1,450,000		$	0.09
Granted		2120,~~050~~000,000		$	~~0.077~~-
Vested		(105,~~500~~000,000	)	$	-
Forfeited		-		$	-
Outstanding at September 30, 2024		12,000,000		$	0.08
Outstanding at March 31, 2024		16,450,000		$	0.09
Nine Months Ended September 30, 2023
Three Months Ended March 31, 2025
Outstanding at January 1, 2023		10,262,500		$	0.08
Outstanding at January 1, 2025		11,825,000		$	0.08
Granted		~~2,900,000~~-		$	~~0.091~~-
Vested		(105,~~725~~000,000	)	$	-
Forfeited		~~(262,500~~-	)	$	-
Outstanding at September 30, 2023		2,175,000		$	0.09
Outstanding at March 31, 2025		6,825,000		$	0.08

18During the periods ended March 31, 2025 and 2024, the Company recognized $361,500 and $361,500 in expense related to the vesting of its restricted stock units. As of March 31, 2025, the Company had $562,355 worth of expense yet to be recognized for restricted stock units not yet vested.

~~During~~On ~~the~~January ~~nine months ended September 30~~1, 2024 ~~and 2023~~, the Company ~~recognized~~granted ~~$809~~20,~~250~~000,000 restricted ~~and~~stock ~~$965,975~~units into ~~expense~~its ~~related~~Chief toExecutive ~~the~~Officer ~~vesting~~as part of ~~its~~ ~~restricted~~his ~~stock~~new ~~units.~~employment Asagreement ofthat ~~September~~vest ~~30,~~in ~~2024,~~four ~~the~~equal ~~Company~~installments ~~had~~over a ~~$951~~2 two-year period beginning February 1,~~595~~ ~~worth~~2024. ofDuring ~~expense~~the ~~yet~~three tomonths beended ~~recognized~~March ~~for~~31, ~~restricted~~2024, ~~stock~~5,000,000 ~~units~~of ~~not~~these ~~yet~~restricted stock units vested.

On January 1, 2024, the Company granted 20,000,000 restricted stock units to its Chief Executive Officer as part of his new employment agreement that vest in four equal installments over a two-year period beginning February 1, 2024. During the ~~nine~~three months ended March ~~September 30~~31, ~~2024~~2025, 105,~~500~~000,000 of ~~these~~ restricted stock units vested. ~~In May 2024, the Company granted 1,050,000 restricted stock units to consultants that vest through December 31, 2025.~~

NOTE 5: ~~COMMITMENT~~CONCENTRATIONS

Three and one customer accounted for all of the revenues, each, more than 10% of total revenue. Two customers as of March 31, 2025 and December 31, 2024 represented 100% of the Company’s accounts receivable.

NOTE 6: COMMITMENT

On June 4, 2019, the Company entered into an Executive Employment Agreement (“Employment Agreement”) with Dr. Michael K. Korenko, the Company’s Chief Executive Officer. The employment term under the Employment Agreement commenced with an effective date of June 11, 2019 and expires on December 31, 2020, and December 31 of each successive year if the Employment Agreement is extended, unless terminated earlier as set forth in the Employment Agreement. On December 31, 2020, the Company extended the Employment Agreement through December 31, 2021 while renegotiating terms of a new Employment Agreement. On May 3, 2021, the Company and the Chief Executive Officer agreed the terms of a new Employment Agreement with an effective date of January 1, 2021 that has a term of three years and expired December 31, 2023. The Company renewed the Employment Agreement for a term of two years expiring December 31, 2025.

Under the terms of the Employment Agreement effective January 1, 2024, the Company shall pay to Dr. Korenko a base compensation of $295,500. In addition, there is a discretionary bonus to be earned in the amount of $10,000 per quarter upon the satisfaction of conditions to be determined by the Board of Directors of the Company. In addition, the Company granted Dr. Korenko 20,000,000 restricted stock units on January 1, 2024 that vest over the 2 two -year period.

NOTE 6 7: SUBSEQUENT EVENTS

~~On November 12, 2024, the~~The Company ~~entered~~has ~~into~~evaluated ~~agreements~~subsequent ~~for~~events ~~the~~through ~~issuance of 11,950,000 shares of common stock for $1,434,000 under~~ the ~~Regulation~~date ~~A+. The Company additionally entered into agreements for the sale~~ of ~~11,950,000~~this ~~warrants,~~report ~~30% of which expire December 31, 2024 at an exercise price of $0.01~~ and ~~70%~~noted ~~of which expire December 31, 2027 at an exercise price of $0.15 for $11,950 which were not part of~~ the ~~Regulation A+. The shares and warrants will be issued upon receipt of fully executed agreements and receipt of all funds.~~following:

In April 2025, the Company issued 100,000 shares of Common Stock to a consultant for services rendered.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Except for statements of historical fact, certain information described in this Quarterly Report on Form 10-Q (“Quarterly Report”) contains “forward-looking statements” that involve substantial risks and uncertainties. You can identify these statements by forward-looking words such as “anticipate,” “believe,” “could,” “estimate,” “expect,” “intend,” “may,” “should,” “will,” “would” or similar words. The statements that contain these or similar words should be read carefully because these statements discuss the Company’s future expectations, including its expectations of its future results of operations or financial position, or state other “forward-looking” information. Vivos Inc. believes that it is important to communicate its future expectations to its investors. However, there may be events in the future that the Company is not able to accurately predict or to control. Further, the Company urges you to be cautious of the forward-looking statements which are contained in this Quarterly Report because they involve risks, uncertainties and other factors affecting its operations, market growth, service, products and licenses. The risk factors in the section captioned “Risk Factors” in Item 1A of the Company’s Annual Report on Form 10-K, filed with the SEC on March 1824, ~~2024~~2025, as well as other cautionary language in this Quarterly Report, describe such risks, uncertainties and events that may cause the Company’s actual results and achievements, whether expressed or implied, to differ materially from the expectations the Company describes in its forward-looking statements. The occurrence of any of the events described as risk factors could have a material adverse effect on the Company’s business, results of operations and financial position.

Vivos Inc. (the “Company”) was incorporated under the laws of Delaware on December 23, 1994 as Savage Mountain Sports Corporation (“SMSC”). On September 6, 2006, the Company changed its name to Advanced Medical Isotope Corporation, and on December 28, 2017, the Company began operating as Vivos Inc. The Company has authorized capital of 950,000,000 shares of common stock, $0.001 ~~par~~ par value per share (“Common Stock”), and 20,000,000 shares of preferred stock, $0.001 par value per share (“Preferred Stock”).

Our ~~principal~~ principal place of business is located at 1030 North Center Parkway, Kennewick, WA 99336. Our telephone number is (509) 222-2222. Our ~~corporate~~ corporate website address is http://www.radiogel.com. Our Common Stock is currently quoted on the OTC Pink Marketplace under the symbol “RDGL.”

The Company is a radiation oncology medical device company engaged in the development of its yttrium-90 (“Y-90”) based ~~brachytherapy~~precision radionuclide therapy device, RadioGel™, for the treatment of non-resectable tumors, now trademarked as Precision Radionuclide TherapyTM. A prominent team of radiochemists, scientists, and engineers, collaborating with strategic partners, including national laboratories, universities , and private corporations, lead the Company’s development efforts. The Company’s overall vision is to globally empower physicians, medical researchers, and patients by providing them with new isotope technologies that offer safe and effective treatments for cancer.

In ~~January~~ ~~2018~~2013, the ~~Center~~United ~~for~~States ~~Veterinary Medicine Product Classification Group ruled that RadioGel ™should be classified~~Food ~~as a device for animal therapy of feline sarcomas~~ and ~~canine soft tissue sarcomas. Additionally, after a legal review, the Company believes that the device classification obtained from the Food and~~ Drug Administration (“FDA”) ~~Center~~issued ~~for~~the ~~Veterinary~~determination ~~Medicine is~~that ~~not~~RadioGel™ ~~limited~~is ~~to canine and feline sarcomas, but rather may be extended to~~ a ~~much~~device ~~broader~~for ~~population~~human oftherapy ~~veterinary~~for non-resectable cancers, ~~including all or most solid tumors~~ in ~~animals~~humans. WeThis ~~expect~~should ~~the~~ result ~~of such classification and label review will be that no additional regulatory approvals are necessary for the use of IsoPet® for the treatment of solid tumors~~ in ~~animals.~~a ~~The~~faster ~~FDA~~path ~~does~~than ~~not have premarket authority over devices with~~ a ~~veterinary~~drug ~~classification, and the manufacturers are responsible~~ for ~~assuring~~final ~~that the product is safe, effective, properly labeled, and otherwise in compliance with all applicable laws and regulations~~approval.

~~Based on~~In January 2018, the ~~FDA’s~~Center ~~recommendation,~~for Veterinary ~~RadioGel™~~Medicine ~~will~~Product beClassification ~~marketed~~Group asruled ~~“IsoPet®”~~that ~~for~~RadioGelTM ~~use~~should bybe ~~veterinarians to~~classified ~~avoid~~as ~~any~~a ~~confusion~~device ~~between~~for animal therapy of feline sarcomas and ~~human~~canine ~~therapy~~soft tissue sarcomas. ~~The~~Additionally, ~~Company~~after ~~already~~a ~~has~~legal ~~trademark~~review, ~~protection~~the ~~for~~Company believes that the ~~“IsoPet®”~~device classification ~~name.~~obtained ~~IsoPet®~~from ~~and~~the ~~RadioGel™~~FDA ~~are~~Center ~~used~~for ~~synonymously~~Veterinary ~~throughout~~Medicine ~~this~~is ~~document.~~not ~~The~~limited ~~only~~to ~~distinction~~canine ~~between~~and feline sarcomas, but rather may be extended to a much ~~IsoPet®~~broader ~~and~~population ~~RadioGel™~~of isveterinary cancers, including all or most solid tumors in animals. We expect the ~~FDA’s~~result ~~recommendation~~of such classification and label review will be that weno additional regulatory approvals are necessary for the use “of IsoPet®” for ~~veterinarian~~the ~~usage,~~treatment ~~and~~of solid ~~reserve~~tumors ~~“RadioGel™”~~in ~~for~~animals. ~~human~~The ~~therapy.~~FDA ~~Based~~does onnot ~~these~~have ~~developments~~premarket authority over devices with a veterinary classification, and the ~~Company~~manufacturers ~~has~~are ~~shifted~~responsible ~~its~~for ~~primary~~assuring ~~focus~~that to the ~~development~~product ~~and~~is ~~marketing~~safe, ofeffective, ~~Isopet®~~properly ~~for~~labeled, ~~animal~~and ~~therapy,~~otherwise ~~through~~in ~~the~~compliance ~~Company’s~~with ~~IsoPet®~~all applicable laws ~~Solutions~~and ~~division~~regulations.

~~Financing~~Based on the FDA’s recommendation, RadioGelTM is being marketed as “IsoPet®” for use by veterinarians to avoid any confusion between animal and ~~Strategy~~human therapy. The Company already has trademark protection for the “IsoPet®” name. IsoPet® and RadioGelTM are used synonymously throughout this document. The only distinction between IsoPet® and RadioGelTM is the FDA’s recommendation that we use “IsoPet®” for veterinarian usage, and reserve “RadioGelTM” for human therapy. Historically, the Company’s primary focus was on the development and marketing of Isopet® for animal therapy, through the Company’s IsoPet® Solutions division. Over the last four years much effort has been directed to completing the testing require to obtain FDA approval for an Investigational Device Exemption and to obtain approval for clinical trials in India.

~~In November~~Financing ~~2019, the Securities~~ and Exchange Commission (the “SEC”) qualified the Company’s offering of its Common Stock under Regulation A of Section 3(6) of the Securities Act of 1933, as amended (the “Securities Act”)(“Regulation A”), which offering was and amended from time to time thereafter (the “2019 Regulation A+ Offering”). In September 2021, the SEC qualified the Company’s offering of Common Stock under Regulation A, which offering was amended from time to time thereafter (together with the 2019 Regulation A+ Offering, the “Prior Regulation A+ Offerings”). During the year ended December 31, 2023, $1,179,245 was raised through the sale of 16,132,000 shares of Common Stock and the private placement of 18,797,000 warrants. During the period January 1, 2024 through May 10, 2024, the Company raised $834,000 through the issuance of 13,000,000 shares of Common Stock and the private placement of 2,000,000 warrants. During the nine months ended September 30, 2024, the Company raised $839,000 through the issuance of 13,000,000 shares of Common Stock and 7,000,000 warrants. The Company’s Prior Regulation A Offerings undertaken pursuant to Regulation A+ have raised approximately $6,000,000 from the sale of shares of Common Stock.Strategy

OnIn November 2019, the SEC qualified the Company’s offering of its Common Stock, under Regulation A of Section 3(6) of the Securities Act of 1933, as amended (the “Securities Act”) (“Regulation A”), which offering was and amended from time to time thereafter (the “2019 Regulation A+ Offering”). In September 2021, the SEC qualified the Company’s offering of Common Stock under Regulation A, which offering was amended from time to time thereafter (the “2021 Regulation A Offering”). On July 17, 2024, the SEC qualified the Company’s offering under Regulation A to offer up to $60,000,000 shares of its Common Stock (the “July 2024 Regulation A+ Offering” and, together with the 2019 Regulation A+ Offering and the 2021 Regulation A Offering, the “Regulation A+ Offerings”.).

~~The~~During the year ended December 31, 2023, $1,179,245 ~~Company~~was ~~anticipates~~raised ~~using~~through the ~~proceeds~~sale ~~from~~of 16,132,000 shares of Common Stock through the ~~July~~Regulation A+ Offerings and concurrent private placements of 18,797,000 warrants. During the year ended December 31, 2024, $2,266,000 was raised through the issuance of 24,950,000 shares of Common Stock through the Regulation A+ ~~Offering~~Offerings. asDuring ~~follows:~~the three months ended March 31, 2025, $1,500,000 was raised through the issuance of 12,500,000 shares of Common Stock through the Regulation A+ Offerings and $6,250 through a concurrent private placement of 6,250,000 warrants.

~~For~~Following receipt of required regulatory approvals and necessary financing to fund our working capital requirements, the ~~animal~~Company ~~therapy~~intends ~~market:~~to outsource material aspects of manufacturing, distribution, sales, and marketing for operations within the U.S. Outside of the U.S., the Company intends to pursue licensing arrangements and/or partnerships to facilitate its global commercialization strategy.

● Expand communication on our website, our social media presence, conference, and journals, each to increase the number of certified clinics for small animal and equine therapy and to increase the number of patients; ● Subsidize some IsoPet® therapies, if necessary, to ensure that all viable candidates are treated; and ● Assist a new regional clinic with their license and certification training.21

~~For~~Long-term, the Company intends to consider resuming research efforts with respect to other products and technologies intended to help improve the ~~human~~diagnosis ~~market~~and treatment of cancer and other illnesses. These long-term goals are subject to the Company: (i) receiving adequate funding; (ii) receiving regulatory approval for RadioGel™ and other brachytherapy products; and (iii) being able to successfully commercialize its brachytherapy products.

●Based ~~Enhance~~on the ~~pedigree~~Company’s offinancial history since inception, the ~~Quality~~Company’s ~~Management~~independent ~~System;~~registered ●public ~~Begin~~accounting ~~automation~~firm ofhas ~~product~~expressed ~~manufacturing;~~substantial ●doubt ~~Fund~~as ~~liability~~to ~~insurance~~the ~~for~~Company’s ability ~~human~~to ~~clinical~~continue ~~studies;~~as a going concern. The Company has limited revenue, nominal cash, and ●has ~~Fund~~accumulated ~~human~~deficits ~~clinical~~since ~~studies~~inception. inIf the Company cannot obtain sufficient additional capital, the UCompany will be required to delay the implementation of its business strategy and may not be able to continue operations.S.

~~Research and~~The ~~development of the~~ Company’s ~~precision~~headquarters are ~~radionuclide~~in ~~therapy~~Northeast ~~product~~Washington, ~~line~~however, ~~has~~our ~~been~~focus ~~funded~~on ~~with proceeds from~~ the ~~sale~~animal oftherapy ~~equity and~~market ~~debt~~has ~~securities,~~been ~~including from~~ the ~~Prior~~Northwestern ~~Regulation~~sector ~~A+ Offerings. The Company requires additional funding~~ of ~~approximately~~the $2U.~~5 million annually to maintain operating activities~~S. ~~Over~~The ~~the next 36 months, the~~ Company ~~believes it will cost approximately $8.0 to $9.0~~ ~~million~~continues ~~to:~~its ~~(1)~~marketing ~~fund~~efforts ~~the~~on ~~FDA approval process to conduct human clinical trials; (2) conduct Phase I, pilot, clinical trials; (3) activate several regional clinics to administer IsoPet® across~~ the ~~county;~~animal ~~(4)~~therapy ~~create~~market anand ~~independent~~our ~~production~~attempts ~~center within the current production site~~ to ~~create~~increase ~~a template for future international manufacturing; and (5) initiate regulatory approval processes outside of~~ the ~~United~~exposure ~~States. The proceeds raised from the Prior Regulation A+ Offerings were used~~ to ~~fund~~our ~~this~~product, ~~development~~ and ~~proceeds~~generate ~~from the~~revenue ~~July 2024 Regulation A+ Offering will used to continue such development efforts~~accordingly.

~~The continued~~As ~~deployment~~ of ~~the~~March ~~precision radionuclide therapy products and a worldwide regulatory approval effort will require additional~~31, ~~resources~~2025, ~~and~~the ~~personnel.~~Company ~~The~~had ~~principal~~$3,265,100 ~~variables~~ in ~~the~~cash ~~timing~~on ~~and~~hand. ~~amount~~There ofare ~~spending~~currently ~~for~~commitments ~~the precision radionuclide therapy products in the next 12~~ to 24vendors ~~months~~for ~~will be the FDA’s classification of the Company’s precision radionuclide therapy~~ products ~~as Class II or Class III devices (or otherwise)~~ and ~~any~~services ~~requirements for additional studies which may possibly include clinical studies~~purchased. ~~Thereafter,~~ ~~the principal variables in the amount of the Company’s spending and its financing requirements would be the timing~~To ofcontinue ~~any approvals and~~ the ~~nature~~development of the Company’s ~~arrangements with third parties for manufacturing~~products, ~~sales,~~the ~~distribution,~~current ~~and~~level ~~licensing~~ of ~~those~~cash ~~products~~will ~~and~~be ~~the~~insufficient ~~products’~~to ~~success~~cover in the ~~U.S.~~fixed and ~~elsewhere. The Company intends to fund its activities through strategic~~ ~~transactions~~variable ~~such~~obligations asof ~~licensing and partnership agreements or from proceeds raised from~~ the ~~Prior Regulation A+ Offering and from the July 2024 Regulation A+ Offering~~Company.

The Company ~~intends~~anticipates ~~to expand~~ using the ~~indications~~proceeds ~~for~~from ~~use in phases: first, for lymph nodes associated with thyroid cancer, secondly, cancerous lung nodules, and finally, all non-sectable solid tumors. It is anticipated that~~ the ~~medical~~July ~~community~~2024 ~~may~~Regulation ~~begin~~A+ toOffering ~~use~~as ~~RadioGel off-label, we will support but will not encourage that practice.~~follows:

~~Following receipt~~For ~~of required regulatory approvals and financing, in~~ the ~~U.S.,~~animal ~~the~~therapy Company intends to outsource material aspects of manufacturing, distribution, sales, and marketing. Outside of the U.S., the Company intends to pursue licensing arrangements and/or partnerships to facilitate its global commercialization strategy.market:

21● Expand communication on our website, the Company’s social media presence, conferences, and journals, each intended to increase the number of certified clinics for small animal and equine therapy and to increase the number of patients; ● Subsidize certain IsoPet® therapies, if necessary, to ensure that all viable candidates are treated; and ● Assist a new regional clinic with their license and certification training.

~~Long-term, the~~For ~~Company intends to consider resuming research efforts with respect to other products and technologies, such as Gamma Gel and Alpha Gel intended to help improve~~ the ~~diagnosis~~human ~~and treatment of cancer and other illnesses. These long-term goals are subject to the Company~~market: (1) receiving adequate funding; (2) receiving regulatory approval for RadioGel™ and other precision radionuclide therapy products; and (3) being able to successfully commercialize its precision radionuclide therapy products.

~~Based on~~● ~~the~~Enhance ~~Company’s financial history since inception,~~ the ~~Company’s~~pedigree ~~independent~~of ~~registered public accounting firm has expressed substantial doubt as to~~ the ~~Company’s~~Quality ~~ability~~Management toSystem; ~~continue~~● asBegin aautomation ~~going~~of ~~concern.~~product ~~The~~manufacturing; ~~Company~~● ~~has~~Fund ~~limited~~liability ~~revenue,~~insurance ~~nominal~~for ~~cash,~~human ~~and has~~clinical ~~accumulated~~studies; ~~deficits since inception~~and. If● ~~the~~Fund ~~Company~~human ~~cannot~~clinical ~~obtain~~studies ~~sufficient~~in ~~additional capital,~~ the ~~Company~~US ~~will be required to delay the implementation of its business strategy~~ and ~~may not be able to continue operations~~India.

~~The~~Research and development of the Company’s ~~headquarters~~precision ~~are~~radionuclide intherapy product line has been funded with proceeds from the ~~State~~sale of ~~Washington.~~equity and debt securities, including from the Prior Regulation A+ Offerings. The ~~initial~~Company ~~focus~~requires additional funding of approximately $3.0 million annually to maintain operating activities. Over the ~~animal~~next ~~therapy~~36 ~~market~~months, ~~has~~the ~~been~~Company believes it will require approximately $9.0 million in additional capital to: (i) fund the ~~Northwestern~~FDA approval process to conduct human clinical trials; (ii) conduct Phase I, pilot, ~~sector~~clinical oftrials; (iii) activate several regional clinics to administer IsoPet® across the U.S.; ~~The~~(iv) ~~Company~~create ~~has~~an independent ~~initiated~~production ~~marketing~~center ~~efforts~~within the current production site to ~~the~~create ~~animal~~a ~~therapy~~template ~~market~~for infuture ~~other~~international ~~regions~~manufacturing; and (v) initiate regulatory approval processes outside of the UUnited States.~~S.,~~ ~~attempting to~~The ~~increase~~proceeds raised from the ~~exposure~~prior Regulation A+ Offerings were used to ~~our~~fund ~~product~~this development and ~~increase~~proceeds ~~revenue~~from ~~opportunities~~the July 2024 Regulation A+ Offering will be used to continue such development efforts.

~~As of~~The ~~September~~continued ~~30,~~deployment ~~2024,~~of the precision ~~Company~~radionuclide ~~had~~therapy ~~$1,218,160~~products ~~cash~~and ona ~~hand~~worldwide regulatory approval effort will require additional resources and personnel. ~~There~~The principal ~~are~~variables ~~currently~~in ~~commitments~~the totiming ~~vendors~~and amount of spending for the precision radionuclide therapy products ~~and~~in ~~services purchased.~~the Tonext ~~continue~~12 to 24 months will be the ~~development~~FDA’s classification of the Company’s precision radionuclide therapy products, ~~the~~as ~~current~~Class ~~level~~II ofor ~~cash~~Class ~~will~~III bedevices ~~insufficient~~(or otherwise) toand ~~cover~~any requirements for additional studies which may possibly include clinical studies. Thereafter, the ~~fixed~~principal variables ~~and~~in ~~variable~~the ~~obligations~~amount of the Company.’s ~~The~~spending ~~Company~~and ~~has~~its ~~focused~~financing onrequirements ~~operating~~would onbe ~~minimum~~the ~~overhead,~~timing ~~including~~of ~~using~~any aapprovals ~~virtual~~and ~~office for~~ the ~~last~~nature ~~several~~of ~~years~~the Company’s ~~and~~arrangements ~~retaining~~with ~~experienced~~third ~~industry~~parties ~~consultants~~for ~~available~~manufacturing, onsales, andistribution asand ~~needed~~licensing ~~basis.~~of ~~This~~those ~~has~~products ~~helped~~and ~~focus~~ the ~~capital~~products’ ~~received~~success ~~from~~in the U.S. and elsewhere. The Company’s ~~Regulation~~intends A+to ~~Offerings~~fund onits activities ~~that~~through ~~enhance~~strategic ~~our~~transactions ~~objectives~~such as licensing and partnership agreements or from proceeds raised from the Regulation A+ Offerings.

~~No assurances can be given that the Company will be able to raise additional funds or to do so on terms advantageous to the Company or its stockholders.~~22

The ~~financial~~ ~~statements~~Company dointends ~~not include any adjustments relating~~ to ~~the recoverability and classification of liabilities that might be necessary~~expand ~~should~~ the ~~Company~~indications befor ~~unable~~use toin ~~continue~~phases: asfirst, afor ~~going~~lymph ~~concern.~~nodes ~~The~~associated ~~Company’s~~with ~~continuation~~thyroid ascancer, asecondly, ~~going~~cancerous ~~concern~~lung isnodules, ~~dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis~~ and ~~ultimately to attain profitability. The Company~~finally, ~~plans~~all tonon-sectable ~~seek~~solid additional funding to maintain its operations through debt and equity financings and to improve operating performance through a focus on strategic products and increased efficiencies in business processes and improvements to the cost structuretumors. There is no assurance that the Company will be successful in its efforts to raise additional working capital or achieve profitable operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~Available~~Following receipt of required ~~Information~~regulatory approvals and financing, in the U.S., the Company intends to outsource material aspects of manufacturing, distribution, sales and marketing. Outside of the U.S., the Company intends to pursue licensing arrangements and/or partnerships to facilitate its global commercialization strategy.

~~The Company prepares and files annual reports on Form 10~~Long-Kterm, ~~quarterly~~the ~~reports~~Company onintends to ~~Form~~consider ~~10-Q,~~resuming ~~current~~research ~~reports~~efforts onwith ~~Form~~respect ~~8-K~~to ~~and~~other ~~certain~~products ~~other information~~and ~~with~~technologies, ~~the~~such ~~SEC.~~as ~~The~~Gamma ~~SEC~~Gel ~~maintains~~and anAlpha ~~Internet~~Gel ~~site~~intended ~~that~~to ~~contains~~help improve ~~reports,~~the ~~proxy~~diagnosis and ~~information~~treatment ~~statements,~~of cancer and other ~~information regarding~~illnesses. ~~issuers~~These ~~that~~long-term ~~file~~goals ~~electronically~~are ~~with~~subject ~~the~~to ~~SEC at http://www.sec.gov. Moreover,~~ the Company: ~~maintains~~(1) areceiving ~~website at http://www.radiogel.com~~adequate ~~that~~funding; ~~contains~~(2) ~~important~~receiving ~~information~~regulatory ~~about~~approval ~~the~~for ~~Company,~~RadioGel™ ~~including~~and ~~biographies~~other ofprecision ~~key~~radionuclide ~~management~~therapy ~~personnel,~~products; asand ~~well~~(3) ~~as information about~~being ~~the~~able ~~Company’s~~to ~~business.~~successfully ~~This~~commercialize ~~information~~its isprecision ~~publicly~~radionuclide ~~available~~therapy ~~and is updated regularly~~products.

~~Results~~Based on the Company’s financial history since inception, the Company’s independent registered public accounting firm has expressed substantial doubt as to the Company’s ability to continue as a going concern. The Company has limited revenue, nominal cash, and has accumulated deficits since inception. If the Company cannot obtain sufficient additional capital, the Company will be required to delay the implementation of ~~Operations~~its business strategy and may not be able to continue operations.

~~Comparison~~The Company’s headquarters are in the State of Washington., The initial focus of the ~~Nine~~animal ~~Months~~therapy ~~Ended~~market ~~September~~has 30been the Northwestern sector of the United States. The Company has initiated marketing efforts to the animal therapy market in other regions of the United States, ~~2024~~attempting to increase the exposure to our product and ~~2023~~increase revenue opportunities.

~~The~~There are currently commitments ~~following~~to ~~table~~vendors ~~sets~~for ~~forth~~products ~~information~~and ~~from~~services ~~our~~purchased. ~~statements~~To continue the development of ~~operations~~the ~~for~~Company’s products, the ~~nine~~current ~~months~~level ~~ended~~of ~~September~~cash will 30not be enough to cover the fixed and variable obligations of the Company. The Company has focused on operating on minimum overhead, including ~~2024~~using a virtual office for the last several years and ~~2023:~~retaining experienced industry consultants available on an as needed basis. This has helped focus the capital received from the Company’s Regulation A+ Offerings on activities that enhance our objectives.

	Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
Revenues	$	23,000		$	19,500
Cost of goods sold		(20,699	)		(16,536	)
Gross profit		2,301			2,964
Operating expense		(1,944,885	)		(1,853,319	)
Operating loss		(1,942,584	)		(1,850,355	)
Non-operating income		55,324			31,821
Net loss	$	(1,887,260	)	$	(1,818,534	)

There is no guarantee that the Company will be able to raise additional funds or to do so on terms advantageous to the Company’s stockholders.

22The financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability. The Company plans to seek additional funding to maintain its operations through debt and equity financing and to improve operating performance through a focus on strategic products and increased efficiencies in business processes and improvements to the cost structure. There can be no assurance that the Company will be successful in its efforts to raise additional working capital or achieve profitable operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~Revenues and~~Available ~~Cost of Goods Sold~~Information

~~Revenue~~The Company ~~was~~prepares ~~$23~~and files annual reports on Form 10-K,~~000~~ ~~and~~quarterly ~~$19~~reports on Form 10-Q,~~500~~ ~~for~~current reports on Form 8-K and certain other information with the ~~nine~~SEC. ~~months~~The ~~ended~~SEC ~~September~~maintains 30an Internet site that contains reports, ~~2024~~proxy and ~~2023~~information statements, ~~respectively.~~and ~~All~~other ~~revenue~~information ~~recognized~~regarding issuers inthat file electronically with the ~~nine~~SEC ~~months~~at http://www.sec.gov. Moreover, the Company maintains a website at http://www.radiogel.com ~~ended~~that ~~September~~contains 30important information about the Company, ~~2024~~including ~~and~~biographies ~~2023~~of ~~relate~~key tomanagement ~~consulting~~personnel, ~~income~~as ~~with~~well ~~respect~~as toinformation about the ~~IsoPet®~~Company’s ~~therapies~~business. This information is publicly available and is updated regularly.

~~Management does~~Results not anticipate that the Company will generate sufficient revenue to sustain operations until such time as the Company secures multiple revenue-generating arrangements with respect to RadioGel™ and/or any of ~~our other brachytherapy technologies.~~Operations

~~Operating~~Comparison of the Three ~~Expense~~months Ended March 31, 2025 and 2024

~~Operating~~The following ~~expense~~table sets forth information from our statements of operations for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025 and ~~2023, respectively consists of the following~~2024:

	Nine months ended September 30, 2024			Nine months ended September 30, 2023
	Three Months Ended March 31, 2025			Three Months Ended March 31, 2024
Professional fees, including stock-based compensation	$	1,310,604		$	1,205,819
Revenues	$	26,748		$	4,500
Payroll expense		267,153			214,083
Cost of goods sold		(35,831	)		(6,000	)
Research and development		223,660			300,586
Gross loss		(9,083	)		(1,500	)
General and administrative expense		143,468			132,831
Operating expense		(854,449	)		(575,629	)
Total operating expense	$	1,944,885		$	1,853,319
Operating loss		(863,532	)		(577,129	)
Non-operating income (expense)		28,836			18,590
Net loss	$	(834,696	)	$	(558,539	)

Operating expense for the nine months ended September 30, 2024 and 2023 was $1,944,885 and $1,853,319, respectively. The increase in operating expense from 2023 to 2024 can be attributed to an increase in professional fees from $1,205,819 for the nine months ended September 30, 2023 to $1,310,604 for the nine months ended September 30, 2024, partially attributable to the stock based compensation expense related to the restricted stock units; an increase in general and administrative expense from $132,831 for the nine months ended September 30, 2023 to $143,468 for the nine months ended September 30, 2024; a decrease in research and development expense from $300,586 for the nine months ended September 30, 2023 to $223,660 for the nine months ended September 30, 2024 as the Company ramped up the development of their products in 2023 to include studies that are required to continue to have their products accepted by the FDA, and completed some of those studies for the 2024 period; and an increase in payroll expense related to the CEO’s employment contract and bonus, to $267,153 for the nine months ended September 30, 2024 from $214,083 for the nine months ended September 30, 2023.23

~~Non-Operating~~Revenues and Cost of ~~Income~~Goods ~~(Expense)~~Sold

~~Non-operating~~Revenue ~~income~~was ~~(expense)~~$26,748 and $4,500 for the ~~nine~~three months ended ~~September~~March 3031, 2025 and 2024, respectively. All revenue recognized in the three months ended March 31, 2025 and ~~2023~~2024 ~~consists~~except offor $19,988 in the ~~following:~~three months ended March 31, 2025 relate to the procedures performed with respect to the IsoPet® therapies.

	Nine months ended September 30, 2024		Nine months ended September 30, 2023
Interest income	$	55,324	$	31,821
Non-operating income (expense)	$	55,324	$	31,821

Management does not anticipate that the Company will generate sufficient revenue to sustain operations until such time as the Company secures multiple revenue-generating arrangements with respect to RadioGel™ and/or any of our other brachytherapy technologies.

~~Non-operating~~Commencing in 2025, the Company ~~income~~had ~~(expense)~~started ~~for~~ordering Hydrogel to use in more than one treatment. This is anticipated to increase the ~~nine~~number ~~months~~of ~~ended~~treatments ~~September~~that 30can be handled in a particular clinic monthly. As a result, ~~2024~~we ~~and~~have ~~2023~~inventory ~~related~~built toup ~~interest~~that ~~earned~~when onused ~~the~~will ~~Company’s~~increase ~~cash~~our ~~accounts~~cost of goods sold over time.

~~Net Loss~~Operating Expenses

~~Our~~Operating ~~net~~expense ~~loss~~ for the ~~nine~~three months ended ~~September~~March 3031, ~~2024~~2025 and ~~2023~~2024, ~~was~~respectively ~~$(1,887,260)~~consists ~~and~~of ~~$(1,818,534),~~the ~~respectively.~~following:

	Three months ended March 31, 2025		Three months ended March 31, 2024
Professional fees, including stock-based compensation	$	588,268	$	403,637
Payroll expense		94,697		91,125
Research and development		119,281		57,447
General and administrative expense		52,203		23,420
Total operating expense	$	854,449	$	575,629

~~Comparison~~Operating expense for the three months ended March 31, 2025 and 2024 was $854,449 and $575,629, respectively. The increase in operating expense from 2024 to 2025 can be attributed to the increase in professional fees ($403,637 for the three months ended March 31, 2024 versus $588,268 for the three months ended March 31, 2025) related to the fees incurred for the consultants engaged in 2025 versus 2024; the increase in general and administrative expense ($23,420 for the three months ended March 31, 2024 versus $52,203 for the three months ended March 31, 2025); the increase in research and development ($57,447 for the three months ended March 31, 2024 versus $119,281 for the three months ended March 31, 2025) as the Company continued to ramp up the development of their products in 2025 in India as well as the ~~Three~~US ~~Months~~including research ~~Ended~~studies ~~September~~as 30well as continuing the steps necessary to be accepted by the FDA, and an increase in payroll expense ($91,125 for the three months ended March 31, 2024 versus $94,697 for the three months ended March 31, 2025) related to the CEOs employment contract and ~~2023~~bonus.

~~The following~~Non-Operating ~~table sets forth information from our statements of operations for the three months ended September 30, 2024 and 2023:~~Income

	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023
Revenues	$	5,000		$	7,000
Cost of goods sold		(3,919	)		-
Gross profit		1,081			7,000
Operating expense		(844,226	)		(694,633	)
Operating loss		(843,145	)		(687,633	)
Non-operating income (expense)		17,882			19,943
Net loss	$	(825,263	)	$	(667,690	)

Non-operating income for the three months ended March 31, 2025 and 2024 were as follows:

Revenues and Cost of Goods Sold

	Three months ended March 31, 2025		Three months ended March 31, 2024
Interest income	$	28,836	$	18,590

Non-operating income (expense)	$	28,836	$	18,590

~~Revenue~~Non-operating ~~was~~income ~~$5,000 and $7,000~~ for the three months ended ~~September~~March 3031, ~~2024~~2025 and ~~2023, respectively. All revenue recognized in the three months ended September 30,~~ 2024 ~~and~~related ~~2023 relate~~ to ~~consulting~~interest ~~income~~earned ~~with~~on ~~respect to~~ the ~~IsoPet®~~Company’s ~~therapies~~cash accounts.

~~Operating Expense~~Net Loss

~~Operating~~Our net ~~expense~~loss for the three months ended ~~September~~March 3031, ~~2024~~2025 and ~~2023,~~2024 ~~respectively~~was ~~consists~~$(834,696) ofand ~~the~~$(558,539), ~~following:~~respectively.

	Three months ended September 30, 2024		Three months ended September 30, 2023
Professional fees, including stock-based compensation	$	627,152	$	512,856
Payroll expense		85,400		69,562
Research and development		66,551		80,858
General and administrative expense		65,123		31,357
Total operating expense	$	844,226	$	694,633

Liquidity and Capital Resources

~~Operating expense~~At ~~for the three months ended September 30~~March 31, ~~2024 and 2023 was $844~~2025,~~226~~ ~~and $694,633, respectively. The increase in operating expense from 2023 to 2024 can be attributed to an increase in professional fees from $512,856 for~~ the ~~three~~Company ~~months~~had ~~ended~~working ~~September~~capital ~~30,~~of ~~2023 to~~ $~~627~~3,~~152 for the three months ended September 30~~186, ~~2024~~489, ~~attributable~~as tocompared ~~the stock based compensation expense related~~ to ~~the~~working ~~restricted stock~~capital ~~units;~~of ~~an increase in general and administrative expense from~~ $312,~~357 for the three months ended September 30~~147,247 ~~2023~~at toDecember ~~$65~~31,~~123 for~~ ~~the three months ended September 30,~~ 2024. ~~related~~As toof ~~attendance at various conferences and a marketing campaign commenced in this~~March ~~quarter; a decrease in research and development expense from $80~~31,~~858~~ ~~for the three months ended September 30~~2025, ~~2023 to $66,551 for~~ the ~~three~~ ~~months ended September 30, 2024 as the~~ Company ~~ramped~~did upnot ~~the development of their products in 2023 to include studies that are required to continue to~~ have ~~their~~any ~~products~~commitments ~~accepted by the FDA, and completed some of those studies~~ for ~~the~~capital 2024 period; and an increase in payroll expense related to the CEO’s employment contract and bonus to $85,400 for the three months ended September 30, 2024 from $69,562 for the three months ended September 30, 2023expenditures.

~~Non~~Net cash used in operating activities for the three months ended March 31, 2025 and 2024, was $455,198 and $351,458, respectively. Cash used in operating activities was primarily related to the Company’s net loss from operations, stock-~~Operating~~based compensation, as well as the ~~Income~~changes ~~(Expense)~~in accounts receivable, inventory, prepaid expense, and accounts payable. During the three months ended March 31, 2025 and 2024, there was no cash used in investing activities. Net cash provided by financing activities for the three months ended March 31, 2025 and 2024 was $1,507,750 and $130,000, respectively, consisting of proceeds from the sales of Common Stock and warrants as part of our Regulation A+ Offerings.

~~Non-~~The Company has generated material operating losses since inception. The Company had a net loss of $834,696 for the three months ended March 31, 2025 as compared to a net ~~income~~loss ~~(expense)~~of $558,539 for the three months ended ~~September~~March 3031, 2024. The Company expects to continue to experience net operating losses for the foreseeable future. Historically, the Company has relied upon investor funds to maintain its operations and ~~2023~~develop ~~consists~~the ofCompany’s business. The Company anticipates raising additional capital within the ~~following:~~next twelve months for working capital as well as business expansion, although the Company can provide no assurance that additional capital will be available on terms acceptable to the Company, if at all. If the Company is unable to obtain additional financing to meet its working capital requirements, it may have to curtail its business or cease all operations.

	Three months ended September 30, 2024		Three months ended September 30, 2023
Interest income	$	17,882	$	19,943
Non-operating income (expense)	$	17,882	$	19,943

The Company requires funding of at least $3.0 million per year to maintain current operating activities. Over the next 36 months, the Company believes it will require approximately $9,0 million in additional capital to: (i) fund the FDA approval process to conduct human clinical trials; (ii) conduct Phase I, pilot, and clinical trials; (iii) activate several regional clinics to administer IsoPet^®across the county; (iv) create an independent production center within the current production site to create a template for future international manufacturing; and (v) initiate regulatory approval processes outside of the United States.

~~Non-operating~~The principal ~~income~~variables ~~(expense)~~in the timing and amount of spending for the ~~three~~brachytherapy products in the next 12 to 24 months ~~ended~~will ~~September~~be 30the FDA’s classification of the Company’s brachytherapy products as Class II or Class III devices (or otherwise) and any requirements for additional studies, which ~~2024~~may possibly include clinical studies. Thereafter, the principal variables in the amount of the Company’s spending and ~~2023~~its financing ~~related~~requirements towould ~~interest~~be ~~earned~~the ontiming of any approvals and the nature of the Company’s ~~cash~~arrangements ~~accounts~~with third parties for manufacturing, sales, distribution and licensing of those products and the products’ success in the U.S. and elsewhere. The Company intends to fund its activities through strategic transactions such as licensing and partnership agreements or additional capital raises.

~~Net~~Recent ~~Loss~~geopolitical events, including the inherent instability and volatility in global capital markets, as well as the lack of liquidity in the capital markets, could also impact the Company’s ability to obtain financing and its ability to execute its business plan.

Our Chief ~~net~~Executive ~~loss~~Officer ~~for~~currently ~~the~~works ~~three~~from ~~months~~his ~~ended~~home ~~September~~office 30in virtual communication with key personnel. Cadwell Laboratories, ~~2024~~which ~~and~~is ~~2023~~controlled by ~~was~~Carl ~~$(825~~Cadwell,~~263)~~ ~~and~~a ~~$(667~~director of the Company,~~690),~~ ~~respectively~~provides office space to management on an as-needed basis until such time as the Company leases permanent office space.

24Accounting Policies and Estimates

~~Liquidity~~The preparation of financial statements and ~~Capital~~related ~~Resources~~disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the unaudited condensed financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from these estimates under different assumptions or conditions. During the period ended March 31, 2025, we believe there have been no significant changes to the items disclosed as significant accounting policies in management’s notes to the financial statements in our annual report on Form 10-K for the year ended December 31, 2024, filed on March 24, 2025.

At September 30, 2024, the Company had working capital of $1,195,505, as compared to working capital of $1,365,120 at December 31, 2023. During the nine months ended September 30, 2024 and 2023, the Company experienced negative cash flow from operations of $1,213,127 and $829,886 and had no cash from investing activities. In both 2024 and 2023, there were no investing activities, and in 2024 and 2023, the Company raised $839,000 and $650,665 from the sales of Common Stock and warrants as part of our Regulation A+ Offerings. We also received $10,000 in September 2023 from advances from our CEO that was repaid in October 2023.As of September 30, 2024, the Company did not have any commitments for capital expenditures.25

Cash used in operating activities increased from $829,886 for the nine months ended September 30, 2023 to $1,213,127 for the nine months ended September 30, 2024. Cash used in operating activities was primarily a result of the Company’s nonOff-~~cash~~Balance ~~items,~~Sheet such as loss from operations, stock-based compensation, as well as the changes in accounts receivable, prepaid expense and accounts payable in 2024 compared to only having net changes from current assets and liabilities and stock-based compensation in 2023.Arrangements

The ~~Company~~ ~~has generated material operating losses since inception. The~~ Company ~~had a net loss of $1,887,260 and $1,818,534 for the nine~~ ~~months~~does ~~ended~~not ~~September~~have ~~30,~~any ~~2024~~off-balance ~~and~~sheet ~~2023,~~arrangements ~~respectively.~~that ~~The~~are ~~Company~~reasonably ~~expects~~likely to ~~continue~~have toa ~~experience~~current ~~net~~or ~~operating losses for the foreseeable~~ future. ~~Historically,~~effect ~~the~~on ~~Company has relied upon investor funds to maintain its operations and develop~~ the Company’s ~~business.~~ ~~The~~financial ~~Company anticipates raising additional capital within the next twelve months for working capital as well as business expansion~~condition, ~~although no assurances can be given that such additional capital will be available on terms acceptable to the Company~~revenues, ifresults atof ~~all. If the Company is unable to obtain additional financing to meet its working capital requirements~~operations, itliquidity ~~may have to curtail its business~~ or ~~cease~~capital ~~all operations~~expenditures.

~~The Company~~Item ~~requires funding of at least $5 million per year to maintain current operating activities~~3. ~~Over~~Quantitative ~~the next 24 months, the Company believes it will cost approximately $9 million to: (1) fund the FDA approval process to conduct human clinical trials; (2) conduct Phase I, pilot,~~ and ~~clinical~~Qualitative ~~trials;~~Disclosures ~~(3)~~About ~~activate~~Market several regional clinics to administer IsoPet® across the county; (4) create an independent production center within the current production site to create a template for future international manufacturing; and (5) initiate regulatory approval processes outside of the United StatesRisk.

~~The~~This ~~principal~~item ~~variables~~is innot ~~the~~applicable ~~timing and amount of spending for the brachytherapy products in the next 12~~ to 24us ~~months~~because ~~will~~we beare ~~the~~a ~~FDA’s classification~~smaller ofreporting ~~the~~company ~~Company’s brachytherapy products~~ as ~~Class~~defined IIby orRule ~~Class~~12b-2 ~~III~~under ~~devices (or otherwise) and any requirements for additional studies, which may possibly include clinical studies. Thereafter,~~ the ~~principal~~Securities ~~variables~~Exchange inAct ~~the amount~~ of ~~the Company’s~~ spending and its financing requirements would be the timing of any approvals and the nature of the Company’s arrangements with third parties for manufacturing, sales, distribution and licensing of those products and the products’ success in the U1934.~~S. and elsewhere. The Company intends to fund its activities through strategic transactions such as licensing and partnership agreements or additional capital raises.~~

~~Although the~~Item Company is seeking to raise additional capital and has engaged in numerous discussions with investment bankers and investors, to date the Company has not received firm commitments for the required funding4. ~~Based~~Controls ~~upon its discussions, the Company anticipates that if the Company is able to obtain the funding required to retire outstanding debt, pay past due payables~~ and ~~maintain its current operating activities, that the terms and conditions associated with such future funding will result in material dilution to existing shareholders~~Procedures.

~~Recent geopolitical~~Disclosure ~~events, including the inherent instability and volatility in global capital markets, as well as the lack of liquidity in~~Controls ~~the capital markets, could also impact the Company’s ability to obtain financing~~ and ~~its ability to execute its business plan.~~Procedures

~~Our~~Based on an evaluation as of the date of the end of the period covered by this report, the Company’s Chief Executive Officer ~~currently~~and ~~works~~Interim Chief ~~from~~Financial ~~his~~Officer ~~home~~conducted ~~office~~an inevaluation ~~virtual~~of ~~communication~~the ~~with~~effectiveness ~~key~~of ~~personnel.~~the ~~Cadwell~~design ~~Laboratories,~~and ~~which~~operation of the Company’s disclosure controls isand ~~controlled~~procedures, as required by ~~Carl~~Exchange ~~Cadwell,~~Act aRule ~~director~~13a-15. ofBased on that evaluation, the Company’s Chief Executive Officer and Interim Chief Financial Officer concluded that, ~~provides~~because ~~office~~of ~~space~~material weakness related to ~~management~~proper onsegregation anof ~~as-needed~~duties, ~~basis~~the ~~until~~Company’s ~~such~~disclosure controls ~~time~~and procedures were ineffective as of the end of the period covered by this report to ensure that information required to be disclosed by the Company ~~leases~~in ~~permanent~~the ~~office~~reports ~~space~~that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms.

25Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in the Company’s reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in the Company’s reports filed under the Exchange Act is accumulated and communicated to management, including the Company’s Chief Executive Officer and the Company’s Interim Chief Financial Officer, to allow timely decisions regarding required disclosure.

~~Accounting~~Changes in Internal ~~Policies~~Control ~~and~~Over ~~Estimates~~Financial Reporting

~~The~~There ~~preparation~~have ofbeen ~~financial~~no ~~statements~~changes ~~and related disclosures~~ in ~~conformity with accounting principles generally accepted in~~ the ~~United States~~Company’s ofinternal ~~America~~control ~~requires~~over ~~management to make estimates and assumptions that affect the amounts reported in the unaudited condensed~~ financial ~~statements~~ ~~and~~reporting ~~accompanying notes. Management bases its estimates on historical experience and on various other assumptions~~ that ~~are believed~~occurred toduring ~~be reasonable under~~ the ~~circumstances. Actual results could differ from these estimates under different assumptions or conditions. During the~~ period ended ~~September~~March 3031, 2025 ~~2024,~~that wehas ~~believe~~materially ~~there~~affected, ~~have~~or ~~been~~is noreasonably ~~significant~~likely ~~changes~~ to ~~the~~materially ~~items~~affect, ~~disclosed~~the ~~as significant accounting policies in management~~Company’s ~~notes~~internal tocontrol ~~the~~over financial ~~statements in our annual report on Form 10-K for the year ended December 31, 2023, filed on March 18, 2024~~reporting.

~~Off-Balance~~The term ~~Sheet~~“internal ~~Arrangements~~control over financial reporting” is defined as a process designed by, or under the supervision of, the registrant’s principal executive and principal financial officers, or persons performing similar functions, and effected by the registrant’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:

~~The Company~~(a) ~~does~~Pertain ~~not~~to ~~have~~the ~~any~~maintenance ~~off-balance~~of ~~sheet~~records ~~arrangements~~that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the registrant; (b) Provide reasonable assurance that transactions are ~~reasonably~~recorded ~~likely~~as necessary to ~~have~~permit apreparation ~~current~~of orfinancial ~~future~~statements ~~effect~~in onaccordance ~~the~~with ~~Company’s financial~~generally ~~condition,~~accepted ~~revenues~~accounting principles, ~~results~~and that receipts and expenditures of ~~operations~~the registrant are being made only in accordance with authorizations of management and directors of the registrant; and (c) Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, ~~liquidity~~use or ~~capital~~disposition ~~expenditures~~of the registrant’s assets that could have a material effect on the financial statements.

~~Item 3. Quantitative and Qualitative Disclosures About Market Risk.~~26

~~This item~~PART ~~is not applicable to us because we are a smaller reporting company as defined by Rule 12b-2 under the Securities Exchange Act of 1934.~~II

Item 4 1. ~~Controls~~Legal ~~and Procedures.~~Proceedings

~~Disclosure~~The Company ~~Controls~~may, ~~and~~from ~~Procedures~~time to time, be involved in various legal proceedings incidental to the conduct of our business. Historically, the outcome of all such legal proceedings has not, in the aggregate, had a material adverse effect on our business, financial condition, results of operations or liquidity.

~~Based on~~Item an evaluation as of the date of the end of the period covered by this report, the Company’s Chief Executive Officer and Interim Chief Financial Officer conducted an evaluation of the effectiveness of the design and operation of the Company’s disclosure controls and procedures, as required by Exchange Act Rule 13a-152. ~~Based~~Unregistered onSales ~~that evaluation, the Company’s Chief Executive Officer and Interim Chief Financial Officer concluded that, because~~ of ~~material~~Equity weakness related to proper segregation of duties, the Company’s disclosure controls and procedures were ineffective as of the end of the period covered by this report to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms.Securities

~~Disclosure~~From ~~controls~~January ~~and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in the Company’s reports filed or submitted under the Exchange Act is recorded~~1, ~~processed,~~2025 ~~summarized~~through ~~and~~March ~~reported~~31, ~~within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include~~2025, ~~without limitation, controls and procedures designed to ensure that information required to be disclosed in~~ the Company’s reports filed under the Exchange Act is accumulated and communicated to management, including the Company’s Chief Executive Officer and the Company’s Interim Chief Financial Officer, to allow timely decisions regarding required disclosure.issued:

~~Changes~~12,500,000 shares of Common Stock in ~~Internal~~their ~~Control~~Regulation ~~Over~~A+ ~~Financial~~Offering, ~~Reporting~~and 6,250,000 warrants in the amount of $1,506,250.

~~There have~~38,422 ~~been~~shares noof ~~changes~~Common ~~in the Company’s internal control over financial reporting that occurred during the period ended September~~Stock ~~30,~~for ~~2024~~services ~~that~~rendered ~~has~~valued ~~materially~~at ~~affected~~$4, ~~or is reasonably likely to materially affect, the Company’s internal control over financial reporting~~688.

~~The term~~Item ~~“internal~~6. control over financial reporting” is defined as a process designed by, or under the supervision of, the registrant’s principal executive and principal financial officers, or persons performing similar functions, and effected by the registrant’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:Exhibits.

(a) Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the registrant; (b) Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the registrant are being made only in accordance with authorizations of management and directors of the registrant; and (c) Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the registrant’s assets that could have a material effect on the financial statements.

Exhibit Number		Description

31.1		Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes – Oxley Act of 2002

31.2		Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes – Oxley Act of 2002

32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350

101.INS		Inline XBRL Instance Document

101.SCH		Inline XBRL Taxonomy Extension Schema

101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase

101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase

101.LAB		Inline XBRL Taxonomy Extension Label Linkbase

101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase

104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

2627

~~PART II~~SIGNATURES

~~Item~~Pursuant to the requirements of the Securities 1.Exchange ~~Legal~~Act ~~Proceedings~~of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

The Company may, from time to time, be involved in various legal proceedings incidental to the conduct of our business. Historically, the outcome of all such legal proceedings has not, in the aggregate, had a material adverse effect on our business, financial condition, results of operations or liquidity.

	Vivos Inc.

Date: May 9, 2025	By:	/s/ Michael Korenko
	Name:	Michael K. Korenko
	Title:	Chief Executive Officer
		(Principal Executive Officer)

Date: May 9, 2025	By:	/s/ Michael Pollack
	Name:	Michael Pollack
	Title:	Interim Chief Financial Officer
		(Interim Principal Financial and Accounting Officer)

~~Item 2. Unregistered Sales of Equity Securities~~28

From January 1, 2024 through September 30, 2024, the Company issued 13,000,000 shares of Common Stock and warrants to purchase 7,000,000 shares of Common Stock pursuant to the Regulation A+ Offering for cash proceeds of $839,000.

The Company issued 441,252 shares of Common Stock for services rendered valued at $69,395.

The Company issued 16,919,918 shares of Common Stock in the cashless exercise of 25,034,000 warrants.

The Company settled 500,000 RSUs for common stock.

Item 6. Exhibits.

Exhibit Number		Description
31.1*		Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes – Oxley Act of 2002
31.2*		Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes – Oxley Act of 2002
32.1*		Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350
101.INS		Inline XBRL Instance Document
101.SCH		Inline XBRL Taxonomy Extension Schema
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

* Filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Vivos Inc.
Date: November 13, 2024	By:	/s/ Michael Korenko
	Name:	Michael K. Korenko
	Title:	Chief Executive Officer
		(Principal Executive Officer)

Date: November 13, 2024	By:	/s/ Michael Pollack
	Name:	Michael Pollack
	Title:	Interim Chief Financial Officer
		(Interim Principal Financial and Accounting Officer)

Filing Compare · VIVOS INC