v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF FEDERAL INCOME TAX RATE

A reconciliation of the statutory federal income tax benefit to actual tax benefit is as follows for the years ended December 31, 2025 and 2024:

 

   December 31,
2025		   December 31,
2024		 
U.S. federal statutory rate   (21.0)%   (21.0)%
State taxes, net of federal benefit   (3.8)%   (3.7)%
Non-deductible losses   12.7%   2.0%
Change in valuation allowance   12.1%   22.7%
Effective tax rate   —%   —%
SCHEDULE OF DEFERRED INCOME TAX ASSETS

Significant components of the Company’s deferred tax assets are summarized below.

 

   As of
December 31,
2025		   As of
December 31,
2024		 
Deferred tax assets:          
Net operating loss carry forwards  $17,974,000   $13,680,000 
Total deferred tax asset   17,974,000    13,680,000 
Valuation allowance   (17,974,000)   (13,680,000)
Net deferred tax asset  $—   $—