v3.25.4
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred Tax assets:    
Impairment of investment $ 1,050,000 $ 929,000
Research & development cost 519,000
Compensation 36,000 18,000
Net Operating loss 4,344,000 2,950,000
Gross deferred tax assets 5,430,000 4,416,000
Deferred tax liability:    
Note payable, related party FMV adjustment (1,148,000)
Intangible assets (3,744,000) (3,912,000)
Gross deferred tax liability (3,744,000) (5,060,000)
Less valuation allowance (2,374,000) (2,625,000)
Net deferred tax liability $ (688,000) $ (3,269,000)