| Schedule of Effective Income Tax Rate Reconciliation |
| | 2025 | | | 2024 | | Federal statutory rate | | | 21 | % | | $ | (1,067,811 | ) | | | 21 | % | | $ | (1,209,978 | ) | State income tax rate, net of federal benefit | | — | % | | | 9,222 | | | | (3 | )% | | | 195,223 | | Nontaxable and nondeductible items | | | | | | | | | | | | | | | | Share-based payment awards | | 6 | % | | | (312,772 | ) | | | (6 | )% | | | 322,930 | | ERC Income | | 5 | % | | | (255,467 | ) | | | — | % | | | — | | Others | | — | % | | | 22,408 | | | | — | % | | | 19,142 | | Change in valuation allowance | | (32 | )% | | | 1,615,125 | | | (12 | )% | | | 680,713 | | | | — | % | | $ | 10,705 | | | — | % | | $ | 8,030 | |
|
| Schedule of Deferred Tax Assets and Liabilities |
| | 2025 | | | 2024 | | Deferred tax assets: | | | | | | | Net operating loss carry forward | | $ | 42,022,464 | | | $ | 40,482,038 | | Intangible assets | | | 841,600 | | | | 972,200 | | Accrued liabilities | | | 166,800 | | | | 247,800 | | Allowance for credit losses | | | 27,700 | | | | 40,500 | | Stock compensation expense | | | 346,500 | | | | 237,200 | | Interest expense | | | 510,200 | | | | 437,400 | | Other | | | 40,076 | | | | 40,300 | | Subtotal | | | 43,955,340 | | | | 42,457,438 | | Less valuation allowance | | | (42,565,811 | ) | | | (41,477,681 | ) | Total | | | 1,386,853 | | | | 979,757 | | Deferred tax liabilities: | | | | | | | | | Prepaids | | | 58,400 | | | | 62,300 | | Intangible assets and property and equipment | | | 758,100 | | | | 410,123 | | Amortization of Goodwill and trade name | | | 681,000 | | | | 604,600 | | Total | | | 1,497,500 | | | | 1,077,023 | | Net deferred tax liabilities | | $ | (107,971 | ) | | $ | (97,266 | ) |
|