v3.26.1
INCOME TAXES (Details - Deferred tax assets and liabilities) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Net operating loss carryforward $ 963,268 $ 1,476,121
Operating lease obligation 1,426,104 693,128
Stock-based compensation 1,283,536 936,983
Tax credits 1,003,634 762,079
Intangible assets 0 869,419
Other Deferred Tax Assets 122,798 73,832
Deferred tax assets, gross 4,799,340 4,811,562
Deferred tax liabilities:    
Intangible assets (1,291,993) 0
Fixed assets (390,633) (130,082)
Right-of-use assets (1,356,081) (661,134)
Deferred tax liabilities (3,038,707) (791,216)
Less valuation allowance (25,664) (19,396)
Deferred tax asset, net $ 1,734,969 $ 4,000,950