v3.26.1
ACCRUED EXPENSE AND OTHER (Tables)
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
SCHEDULE OF ACCRUED EXPENSE AND OTHER

Accrued expense and other includes the following :

 

   December 31,
2025
   December 31,
2024
 
Accrued officer bonus  $213,614   $464,580 
Accrued liabilities - Champion   263,377    28,000 
Accrued liabilities - Beer   60,797    - 
Accrued liabilities - Properties   34,270    - 
Accrued officer compensation   37,373    510,669 
Tony Stewart Racing   -    434,000 
Other accrued expenses   112,893    648,831 
Total accrued expense and other  $722,324   $2,086,080