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SEGMENT REPORTING
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 10 – SEGMENT REPORTING

 

The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.

 

The Company operates in a single reportable segment managed by its Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”). The segment information, including significant segment expenses, regularly reviewed by the CODM is as follows:

 

              
  

Years ended

December 31,

   2025  2024
Total segment revenues, net  $1,916,320   $350,676 
Significant Segment Expenses          
Cost of sales   276,780    118,075 
General and administrative expenses   572,121    698,043 
Stock based compensation   –    37,577 
Total segment profit (loss)  $1,067,419   $(503,019)
           
    

December 31,

2025

    December 31,
2024		  
Total segment assets  $1,581,923   $469,026 

 

As the Company operates in a single reportable segment, the segment totals for revenues, expenses, profit (loss), and assets are identical to the corresponding consolidated amounts reported in the Company’s financial statements.