v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of the Components of Earnings Before Income Taxes

The components of earnings before income taxes for the years ended December 31, 2025 and 2024 were as follows:

 

   Year Ended December 31, 
   2025   2024 
Loss before income taxes        
Domestic  $(3,280,300)  $(6,131,500)
Foreign   
    
 
Total loss before income taxes  $(3,280,300)  $(6,131,500)
Schedule of Income Tax Provision (Benefit)

Income tax provision (benefit) consists of the following for the years ended December 31, 2025 and 2024:

 

    Year Ended December 31, 
Income tax provision (benefit)   2025    2024 
Current          
Federal  $   $ 
State   
    
 
Foreign   
    
 
Total current   
    
 
Deferred          
Federal   
    
 
State   
    
 
Foreign   
    
 
Total deferred   
    
 
           
Total income tax provision (benefit)  $   $ 
Schedule of Reconciliation of the Income Tax Provision (Benefit)

A reconciliation of the income tax provision (benefit) by applying the statutory United States federal income tax rate to income (loss) before income taxes is as follows:

 

   Year Ended December 31, 
   2025   2024 
   Amount   %   Amount   % 
Rate Reconciliation                
Expected tax at statutory rate  $(688,900)   21.0%  $(1,287,600)   21.0%
Permanent differences   (76,000)   2.3%   187,900    -3.1%
State income tax, net of federal benefit   (127,900)   3.9%   (184,600)   3.0%
Current year change in valuation allowance   (191,700)   5.8%   945,500    -15.4%
Prior year true-ups   1,084,500   -33.1%   338,800    -5.5%
                     
Income tax provision (benefit)  $
    
%  $
    
%
Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are provided for significant income and expense items recognized in different years for tax and financial reporting purposes. Temporary differences, which give rise to a net deferred tax asset is as follows:

 

   Year Ended December 31, 
   2025   2024 
Deferred Tax Assets (Liabilities) Detail        
Net operating loss deferred tax asset  $9,805,800   $10,185,600 
Gain from disposal of assets and business units   (474,200)   (474,200)
Gain from change in fair value of derivative financial instruments   (201,500)   (199,300)
Gain from change in fair value of contingent acquisition consideration   (151,700)   (151,700)
Loss from change in fair value of debt   224,600    73,000 
Right of use lease asset   (256,600)   (326,500)
Lease liability   257,500    327,600 
Stock compensation   455,000    416,100 
Deferred tax assets (liabilities)   9,568,900    9,850,600 
Valuation allowance   (9,568,900)   (9,850,600)
Net deferred tax assets (liabilities)  $
   $