FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Schedule of consolidated financial instruments


		Level in				December 31, 2025								December 31, 2024
		Fair Value				Carrying				Fair				Carrying				Fair
		Hierarchy				Amount				Value				Amount				Value
Assets:
Cash and cash equivalents			1			$	8,756,585			$	8,756,585			$	8,203,842			$	8,203,842
Restricted cash			1				925,004				925,004				925,000				925,000

Liabilities:
Convertible notes payable			3			$	7,710,000			$	8,224,000			$	5,100,000			$	4,875,000
Convertible note payable at fair value			3				270,000				270,000				320,000				320,000
Convertible notes – related party			3				2,904,357				3,458,000				—				—
Contingent consideration⁽¹⁾			3				—				—				486,000				486,000

⁽¹⁾

On December 31, 2024, the Company calculated the final contingent consideration for the acquisition of Elle to be $486,000 and it was paid on April 14, 2025.

Schedule of convertible notes payable

Schedule of convertible notes payable
						December 31, 2025								December 31, 2024
		Level				Carrying Amount				Fair Value				Carrying Amount				Fair Value

10% convertible notes due in May 2026			3			$	500,000			$	602,000			$	—			$	—
10% convertible notes due in October 2026			3				300,000				291,000				800,000				793,000
10% convertible notes due in November 2026			3				300,000				291,000				300,000				298,000
10% convertible notes due in December 2026			3				150,000				146,000				650,000				643,000
10% convertible notes due in January 2027			3				300,000				290,000				800,000				839,000
10% convertible note due in April 2027			3				100,000				122,000				—				—
10% convertible notes due in June 2027			3				150,000				143,000				150,000				148,000
10% convertible notes due in August 2027			3				2,000,000				1,869,000				2,000,000				1,955,000
10% convertible notes due in September 2027			3				400,000				372,000				400,000				389,000
10% convertible notes due in January 2028			3				100,000				99,000				—				—
10% convertible notes due in July 2028			3				100,000				112,000				—				—
10% convertible notes due in October 2028			3				100,000				100,000				—				—
10% convertible notes due in December 2028			3				100,000				100,000				—				—
10% convertible note due in March 2029			3				50,000				65,000				—				—
10% convertible note due in April 2029			3				175,000				221,000				—				—
10% convertible note due in May 2029			3				100,000				126,000				—				—
10% convertible note due in June 2029			3				110,000				139,000				—				—
10% convertible note due in July 2029			3				350,000				394,000				—				—
10% convertible notes due in February 2030			3				425,000				553,000				—				—
10% convertible notes due in August 2030			3				1,800,000				2,075,000				—				—
10% convertible notes due in September 2030			3				100,000				114,000				—				—
10% convertible note with related party due in June 2027			3				1,302,795				2,007,000				—				—
10% convertible note with related party due in October 2029			3				1,409,495				1,286,000				—				—
10% convertible note with related party due in December 2029			3				192,067				165,000				—				—
						$	10,614,357			$	11,682,000			$	5,100,000			$	5,065,000

Schedule of convertible notes assumptions


		December 31,
Fair Value Assumption – Convertible Debt		2025				2024
Stock Price		$	1.56			$	1.07
Minimum Conversion Price		$	1.00 – 5.00			$	4.00 – 5.00
Annual Asset Volatility Estimate		$	65			$	65
Risk Free Discount Rate (based on U.S. government treasury obligation with a term similar to that of the convertible note)			3.47% – 3.71	%			4.23% - 4.26	%

Schedule of reconciliation of the fair values


		March 4th Note
Fair value as of December 31, 2023		$	355,000
Gain on change of fair value reported in the consolidated statements of operations			(35,000	)
Fair value as of December 31, 2024			320,000
Gain on change of fair value reported in the consolidated statements of operations			(50,000	)
Fair value as of December 31, 2025		$	270,000

Schedule of estimated fair value of assumptions


		December 31,
		2025				2024
Face value principal payable		$	500,000			$	500,000
Original conversion price		$	7.82			$	7.82
Value of common stock		$	1.56			$	1.07
Expected term (years)			4.18				5.18
Volatility			75	%			90	%
Risk free rate			3.66	%			5.18	%

Schedule of contingent consideration reconciliation of fair values


		Elle⁽¹⁾
Ending fair value balance reported in the consolidated balance sheet at December 31, 2023		$	—
Contingent consideration from acquisition of Elle			436,000
Loss on change of fair value reported in the consolidated statements of operations			50,000
Ending fair value balance reported in the consolidated balance sheet at December 31, 2024			486,000
Settlement of contingent consideration			(486,000	)
Ending fair value balance reported in the consolidated balance sheet at December 31, 2025		$	—

⁽¹⁾

On December 31, 2024, the Company calculated the final contingent consideration for the acquisition of Elle to be $486,000 and it was paid on April 14, 2025.

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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