v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2025
Finite-Lived Intangible Assets [Line Items]  
SCHEDULE OF FOREIGN CURRENCY TRANSLATION AND TRANSACTION

The following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:

 

    December 31,     December 31,  
    2025     2024  
Period-end spot rate     US$1=MX$0.06       US$1=MX$0.05  
Average rate     US$1=MX$0.05       US$1=MX$0.05  
SCHEDULE OF FINANCIAL INSTRUMENTS MEASUREMENT AT FAIR VALUE

The following tables summarize our financial instruments measured at fair value as of December 31, 2025 and December 31, 2024.

 

    Level 1     Level 2     Level 3  
   Fair Value Measurements at December 31, 2025 
   Level 1   Level 2   Level 3 
Assets               
Cash  $1,486,338   $-   $- 
Total assets   1,486,338    -    - 
Liabilities               
Total liabilities   -    -    - 
Fair value, net asset (liability)  $1,486,338   $-   $- 

 

    Level 1     Level 2     Level 3  
   Fair Value Measurements at December 31, 2024 
   Level 1   Level 2   Level 3 
Assets               
Cash  $58,653   $-   $- 
Total assets   58,653    -    - 
Liabilities               
Total liabilities   -    -    - 
Fair value, net asset (liability)  $58,653   $-   $- 
Master Distribution Agreement [Member]  
Finite-Lived Intangible Assets [Line Items]  
SCHEDULE OF CARRYING AMOUNT OF INTANGIBLE ASSETS

The carrying amount of master distribution agreements as of December 31, 2025 is as follows:

 

●  Gross carrying amount:  $1,963,000 
●  Accumulated amortization:   (600,553)
● 

Impairment

   

(1,239,942

)
●  Net carrying amount:  $122,505 
SCHEDULE OF ESTIMATED AMORTIZATION EXPENSE

Amortization (recorded as an operating expense) for the year ended December 31, 2025 was $600,553. Renewal beyond the initial 3-year term cannot be guaranteed. Fair value of distribution rights based on discounted cash flows over the initial term is less than the $1,362,447 carrying value. An impairment charge of $1,239,942 was recorded at year-end December 31, 2025.

Patents [Member]  
Finite-Lived Intangible Assets [Line Items]  
SCHEDULE OF CARRYING AMOUNT OF INTANGIBLE ASSETS

The carrying amount of patents as of December 31, 2025 is as follows:

 

●  Gross carrying amount:  $15,954,150 
●  Accumulated amortization:  $1,844,172 
●  Net carrying amount:  $14,109,978 
SCHEDULE OF ESTIMATED AMORTIZATION EXPENSE

Amortization expense for the year ended December 31, 2025 was $1,122,639. The estimated amortization expense for the next five years is as follows:

 

  ● Year 1: $1,122,639
  ● Year 2: $1,122,639
  ● Year 3: $1,122,639
  ● Year 4: $1,122,639
  ● Year 5: $1,122,639