v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Effective Tax Rate Reconciliation As a result of accelerating the deduction of the remaining $252,981 of capitalized costs, the related deferred tax asset was fully reversed during the year.
   For the years ended December 31, 
   2025   2024 
U.S. Federal statutory tax rate   (1,260,238)   21.0%  $(291,898)   21.0%
State and local income tax, net of federal income tax effect                    
New Jersey   (295,523)   4.9%   (62,529)   4.5%
Valuation allowance   295,523    -4.9%   62,529    -4.5%
Changes in valuation allowances   1,209,037    -20.0%   278,165    -20.0%
Nontaxable or nondeductible items                    
Accretion expense   52,322    -0.9%   16,790    -1.2%
Other   1,665    0.0%   172    0.0%
Other Adjustments                    
Intangible true-up   (2,786)   0.1%   (3,228)   0.2%
Income tax  $
-
    0.0%  $
-
    0.0%
Schedule of Deferred Tax Assets and Liabilities

Deferred Tax Assets and Liabilities

 

   For the years ended
December 31,
 
   2025   2024 
Net operating loss carry forwards  $2,470,869   $741,321 
Stock based compensation   685,998    151,750 
Accruals   (0)   182,509 
Capitalized research and development   
-
    66,117 
Intangible assets   1,776    (824)
Fixed Assets   (14,496)   
-
 
Right of use assets   (4,799)   
-
 
Change in fair value of digital assets   (473,657)   
-
 
Change in fair value of warrant liabilities   (5,848)   
-
 
Change in fair value of derivatives   (14,412)   
-
 
Total deferred tax assets   2,645,231    1,140,873 
Valuation allowance   (2,645,231)   (1,140,873)
Net deferred tax assets  $
-
   $
-