v3.26.1
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
U.S. federal statutory rate $ 294,355 $ 451,910
U.S. federal statutory rate, percentage 21.00% 21.00%
State taxes, net of federal benefit, percentage
Change in state rate, percentage
Change in non-deductible merger expenses $ (86,355) $ (322,909)
Change in non-deductible merger expenses, percentage (6.00%) (15.00%)
Change in valuation allowance $ (221,000) $ (209,000)
Change in valuation allowance, percentage (16.00%) (10.00%)
Effective Rate $ (13,000) $ (80,000)
Effective Rate, percentage (1.00%) (4.00%)