v3.25.2
DISCONTINUED SEM OPERATIONS (Tables)
 3 Months Ended
Mar. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
SCHEDULE OF DISCONTINUED OPERATIONS

The following table presents the assets and liabilities associated with the discontinued operations of SEM:

 

   March 31,   December 31, 
   2025   2024 
   (unaudited)   * 
ASSETS          
Property and equipment, net  $-   $- 
Total Assets held for sale  $-   $- 
           
LIABILITIES          
Accounts payable   24,500    24,500 
Accrued liabilities   10,000    10,000 
Current portion of long-term debt   -    - 
Total current liabilities   34,500    34,500 
           
Long-term debt   -    - 
           
Total liabilities held for sale  $34,500   $34,500 

 

Major classes of line items constituting pretax income on discontinued operations (unaudited):

 

   2025   2024 
   For the three months ended 
   March 31, 
   2025   2024 
         
Services revenue  $-   $- 
           
Services costs   -    - 
General and administrative expenses   -    - 
Salaries and related expenses   -    - 
Other income (expense)   -    - 
Gain on sale of assets held for sale   -    3,700 
Total income (expense)   -    3,700 
           
Operating income (loss)   -    3,700 
Income tax benefit   -    - 
           
Total income (loss) from discontinued operations  $-   $3,700