v3.25.4
FAIR VALUE ACCOUNTING (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
SCHEDULE OF FAIR VALUE OF HIERARCHY AT FAIR VALUE ON RECURRING BASIS

The following tables present the Company’s fair value hierarchy for its equity investment accounted for under the ASC 321 measurement alternative measured at fair value on a non-recurring basis:

 

   As of December 31, 2025 
   Level 1   Level 2   Level 3   Total 
Assets:                    
Equity investment (ASC 321 impairment)  $-   $-   $-   $- 

 

   As of December 31, 2024 
   Level 1   Level 2   Level 3   Total 
Assets:                    
Equity investment (ASC 321 impairment)  $-   $-   $-   $- 
SCHEDULE OF FAIR VALUE OF LEVEL 3 MEASUREMENTS

The change in fair value of the Company’s non-recurring Level 3 measurements is as follows:

 

  

December 31,

2025

  

December 31,

2024

  

December 31,

2023

 
   Year-to-date period ended 
  

December 31,

2025

  

December 31,

2024

  

December 31,

2023

 
Beginning Balance  $-   $       -   $       - 
Transfers into Level 3   5,088    -    - 
Impairment recognized during the period   (5,088)   -    - 
Transfers out of Level 3   -    -    - 
Ending Balance  $-   $-   $-