v3.25.2
Income Taxes (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2025
Dec. 31, 2024
Income Taxes (Tables) [Line Items]    
Schedule of Federal Statutory Income Tax Rate  

The provision for income taxes differs from the amount obtained by applying the federal statutory income tax rate as follows:

 

   2024   2023 
Federal taxes at statutory rate   21.00%   21.00%
State and local taxes, net of federal benefit   2.64%   0.93%
Nondeductible / nontaxable items   (13.05)%   (18.23)%
Valuation allowance   (10.59)%   (3.70)%
Effective income tax rate   0.00%   0.00%
Schedule of Deferred Tax Assets and Liabilities  

Significant components of the Company’s deferred tax assets and liabilities are as follows:

 

   As of December 31, 
   2024   2023 
Deferred tax assets:        
Net operating losses  $616,910   $14,367 
Stock-based compensation   39,439      
Capitalized R&D expenses   206,222    8,925 
Total deferred tax assets   862,571    23,292 
Valuation allowance   (873,817)   (23,292)
Deferred income tax assets, net  $(11,246)  $
-
 
           
Deferred tax liabilities:          
Property and equipment  $38   $
-
 
Start-up costs   11,208    
-
 
Total deferred tax liability   11,246    
-
 
           
Net deferred tax asset/(liability)  $
-
   $
-
 
Surfside Acquisition Inc. [Member]    
Income Taxes (Tables) [Line Items]    
Schedule of Federal Statutory Income Tax Rate

The difference between the tax provision at the statutory federal income tax rate on June 30, 2025, and December 31, 2024, and the tax provisions attributable to loss before income taxes is as follows:

 

   June 30,
2025
   December 31,
2024
 
         
Statutory federal income taxes   21.0%   21.0%
Valuation allowance   (21.0)%   (21.0)%
Effective income tax rate, net   
-
    
-
 

The difference between the tax provision at the statutory federal income tax rate on December 31, 2024 and 2023, and the tax provisions attributable to loss before income taxes is as follows:

 

   2024   2023 
Statutory federal income taxes   21.0%   21.0%
Valuation allowance   (21.0)%   (21.0)%
Effective income tax rate, net   
-
    
-