v3.26.1
INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2025
INCOME TAX  
Schedule of income tax net expense included in the statements of operations

 

 

For Year Ended

 

 

For Year Ended

 

 

 

 December 31, 2025

 

 

 December 31, 2024

 

Net (loss) income before income tax

 

$(567,160)

 

$(1,868,186)

Statutory tax Rate

 

 

21%

 

 

21%

Tax (benefit) expense at the statutory tax rate

 

 

(119,104)

 

 

(392,319)

Tax effect of

 

 

 

 

 

 

 

 

     Stock-based compensation

 

 

9,870

 

 

 

18,900

 

     (Loss) gain on change in fair value of derivative liabilities

 

 

(103,065)

 

 

237,891

 

     Unrealized loss on change in fair value of digital assets

 

 

15,855

 

 

 

-

 

Changes in valuation allowance

 

 

196,444

 

 

 

135,528

 

Income tax expense (benefit) per book

 

$-

 

 

$-

 

Schedule of deferred tax asset and reconciliation of income taxes

 

 

 December 31, 2025

 

 

 December 31, 2024

 

Net operating loss carryforward

 6,437,450

 

 

$5,502,006

 

Statutory tax Rate

 

 

21%

 

 

21%

Deferred tax asset

 

 

1,351,865

 

 

 

1,155,421

 

Less: Valuation allowance

 

 

(1,351,865)

 

 

(1,155,421)

Net deferred assets

 

$-

 

 

$-