v3.26.1
ACQUISITION (Tables)
 12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
SCHEDULE OF FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED AT DATE OF ACQUISITION

      
Cash  $1,495 
Customer deposits – intercompany   7,360 
Domain names [1]   40,310 
Raw materials   149,260 
Manufacturing equipment   717,020 
Total assets acquired  $915,445 
      
Accounts payable  $323 
Customer deposits   572,386 
Total liabilities assumed  $572,709 
      
Net assets acquired   342,736 
      
Consideration [2]  $1,207,614 
Fair value of noncontrolling interest in ELRT Technologies, LLC   8,823 
Total   1,216,437 
      
Goodwill [3]  $873,701 

 

[1] Domain names were deemed to have an indefinite life; therefore, amounts are not amortized, but rather are assessed for impairment as further discussed in our impairment policy. During the year ended December 31, 2025, domain names were impaired $29,511.
   
[2] This amount is equal to the $1,780,000 purchase price less $572,386 of customer deposits collected by Renu Labs, Inc. prior to acquisition.
   
[3] During the year ended December 31, 2025, goodwill was fully impaired.