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

The effective income tax rate for the years ended December 31, 2025 and 2024 consisted of the following:

 

   December 31, 2025   December 31, 2024 
Federal statutory income tax rate   21%   21%
Change in valuation allowance   (21)%   (21)%
Net effective income tax rate   -    - 
SCHEDULE OF DEFERRED TAX ASSET

The components of the Company’s deferred tax asset are as follows:

 

   2025   2024 
   December 31, 
   2025   2024 
Deferred tax assets:          
Net deferred tax assets before valuation allowance  $1,094,000   $481,000 
Less: Valuation allowance   (1,094,000)   (481,000)
Net deferred tax assets  $-   $-