v3.26.1
BASIS OF PRESENTATION (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of Earning Per Share

The following table presents the earnings per share after preferred stock dividends calculation for the periods shown:

 

 

   Three months ended March 31, 
   2026   2025 
Numerator        
         
Net loss  $(565,073)  $(728,981)
Accrued preferred stock dividends   (606,071)   (563,177)
           
Net loss applicable to common shareholders  $(1,171,144)  $(1,292,158)
           
Denominator          
           
 Weighted-average number of common shares outstanding basic and diluted   4,979,529    4,964,529 
           
 Loss per common share after preferred dividends, basic and diluted  $(0.24)  $(0.26)