v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF STATUTORY INCOME TAX RATE

A reconciliation of the federal statutory rate of 21% to the effective tax rate for income from continuing operations before income taxes is as follows in accordance with the prospective adoption of ASU 2023-09, which became effective in the year ended December 31, 2025.

 

 

Rate Reconciliation     Rate 
Rate Reconciliation  Tax Effected   Rate 
         
U.S. Federal Statutory Income Tax  $(6,186,797)   21.00%
State Tax   -    0.00%
Foreign Tax Effects          
Foreign Rate Differential   111,859    (0.38)%
Change In Valuation Allowance   232,799    (0.79)%
Nontaxable and Nondeductible Items:          
Transaction Costs   780,586    (2.65)%
Other   771    0.00%
Other Reconciling Items:          
Partnership Rate Differential   329,636    (1.12)%
Other Deferred Adjustment   (211,384)   0.72%
Change In Valuation Allowance   4,942,530    (16.78)%
           
Effective Tax Rate  $-   -%
SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSET AND LIABILITY

  

Deferred Tax Assets  2025 
     
174 Costs  $198,055 
Stock Compensation   726,151 
Lease Liability   33,839 
Debt Issuance Costs   526,365 
Depletion   

919,816

 
Net Operating Losses   8,380,015 
Total Assets   10,784,241 
Less Valuation Allowance   (10,752,701)
Net Assets   31,540
      
Deferred Tax Liabilities     
Right of Use Asset   (31,540)
Total Liabilities   (31,540)
      
Total at December 31, 2025  $-