EARNINGS PER COMMON SHARE (Tables)

6 Months Ended

Jun. 30, 2025

Earnings Per Share [Abstract]

SCHEDULE OF EARNINGS (LOSS) PER COMMON SHARE

The calculation of earnings (loss) per common share for the periods indicated below were as follows:

		2025				2024				2025				2024
		Three Months Ended June 30,								Six Months Ended June 30,
		2025				2024				2025				2024
Numerator:
Net loss		$	(1,794,840	)			(89,085	)		$	(2,827,323	)			(104,785	)

Effect of common stock equivalents			-								-
Net loss adjusted for common stock equivalents		$	(1,794,840	)			(89,085	)		$	(2,827,323	)			(104,785	)

Denominator:
Weighted average common shares - basic			1,623,011				1,090,635				1,564,380				1,090,635

Dilutive effect of common stock equivalents:
Options and warrants			-								-

Denominator:
Weighted average common shares - diluted			1,623,011				1,090,635				1,564,380				1,090,635

Loss per common share - basic		$	(1.11	)			(0.08	)		$	(1.81	)			(0.10	)

Loss per common share - diluted		$	(1.11	)			(0.08	)		$	(1.81	)			(0.10	)

SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF DILUTED NET INCOME LOSS

For the three and six months ended June 30, 2025 and 2024, the following warrants and options to purchase shares of common stock were excluded from the computation of diluted net income (loss) per common share, as the inclusion of such shares would be anti-dilutive:

		2025				2024				2025				2024
		Three Months Ended June 30,								Six Months Ended June 30,
		2025				2024				2025				2024
Stock warrants			9,440				9,440				9,440				9,440
Stock options			88,074				90,814				88,074				90,814
Total			97,514				100,254				97,514				100,254