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

The Company is subject to taxation in the United States and California. The benefit from income taxes for the years ended December 31, 2025 and 2024 are summarized below:

 

   2025   2024 
Current:          
Federal  $-   $- 
State   -    - 
Total current   -    - 
           
Deferred:          
Federal   (60,346)   (38,174)
State   -    - 
Change in valuation allowance   57,446    73,150 
Total deferred   2,900    34,976 
Income tax provision (benefit)  $2,900   $34,976 
SCHEDULE OF DEFERRED TAX ASSETS

At December 31, 2025 and December 31, 2024, deferred tax assets (liabilities) consist of the following:

 

 

   2025   2024 
         
Net operating loss carry-forwards  $100,520   $42,806 
Inventory reserve   2,520    2,457 
Accrued interest – related party   (8,094)   (3,033)
Accrued expenses – related party   (14,490)   (15,120)
Unrealized loss on investments   46,040    46,040 
Total deferred tax assets   126,496    73,150 
Less: valuation allowance   (126,496)   (73,150)
           
Net deferred tax assets  $-   $- 
SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE RECONCILIATION

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

 

   2025   2024 
Expected federal tax   21.00%   21.00%
           
Valuation allowance   (22.14%)   (40.24%)
           
Total   (1.14)%   (19.24)%