v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES

  

   2025   2024 
Beginning balance  $64,000   $378,695 
Provision (recovery) for credit losses   230,190    (131,000)
Related allowances for written off accounts receivable   (152,568)   (183,695)
Reversal of allowance related to reinstated invoices previously charged off   (82,000)   - 
Others   2,053    - 
Ending balance  $61,675   $64,000 
SCHEDULE OF CONCENTRATION OF RISK

The Company has several customers as of December 31, 2025 and 2024 that make up in excess of 10% of revenue as follows:

  

Customer  2025   2024 
1   58%   51%
2   0%   18%
3   10%   13%
4   11%   0%

 

The Company has several customers as of December 31, 2025 and 2024 that make up in excess of 10% of accounts receivable as follows:

 

Customer  2025   2024 
1   13%   14%
2   0%   48%
3   0%   25%
4   48%   0%
5   11%   0%

 

The Company has several vendors as of December 31, 2025 and 2024 that make up in excess of 10% of accounts payable as follows:

 

Vendor  2025   2024 
1   29%   60%
2   17%   26%

 

The Company has several vendors as of December 31, 2025 and 2024 that make up equal to or more than 10% of services rendered to us as follows:

 

Vendor  2025   2024 
1   12%   10%
SCHEDULE OF INVENTORY

  

    December 31, 2025     December 31, 2024  
Raw materials   $ 243,285     $ 158,362  
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

The Company depreciates and amortizes the capitalized cost of these assets, using the straight-line method as follows:

  

Asset Classification:

 

Computer equipment 3-5 years

Furniture and fixtures 5-8 years

Leasehold Improvements Limited to lease term

SCHEDULE OF DISAGGREGATED REVENUES

The following table presents our disaggregated revenues by distribution channel:

  

Sales by distribution channel:  2025   2024 
Emergency preparedness  $3,980,109   $3,798,832 
Specialty packaging   1,743,069    2,764,580 
Total  $5,723,178   $6,563,412 

 

Emergency preparedness

 

Sales by customer type:  2025   2024 
Governmental  $4,518,829   $3,938,480 
Non-governmental   1,204,349    2,624,932 
Total  $5,723,178   $6,563,412 
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

The following table sets forth the number of potential shares of common stock that have been excluded from diluted net loss per share because their effect was anti-dilutive for the year ended December 31,2025 and 2024:

  

   December 31, 2025   December 31, 2024 
Stock Options   1,187,500    - 
Restricted Stock Awards   475,000    - 
Stock Warrants   72,179    - 
Total   1,734,679    - 
SCHEDULE OF DERIVATIVE LIABILITY

The derivative liability is valued using a Monte Carlo simulation model utilizing a variety of inputs and assumptions such as volatility, risk-free rates, volume weighted average price and cash flow assumptions. This is considered a Level III valuation technique. Please see Note 11, “Equity – Equity Line of Credit” for information on these assumptions and fair value of this derivative liability as of December 31, 2025.

 

   December 31, 2025   Markets for Identical Assets or Liabilities (Level 1)  

Observable

Inputs (Level 2)

  

Unobservable

Inputs (Level 3)

 
Derivative liability at fair value  $371,216   $   $   $371,216 
Total liability measured at fair value  $371,216   $   $   $371,216