SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |
3 Months Ended | |||
|---|---|---|---|---|
Mar. 31, 2026 |
Dec. 31, 2025 |
Sep. 01, 2025 |
Aug. 29, 2025 |
|
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||||
| Restricted cash | $ 195,350 | $ 195,350 | ||
| Term of the award | 3 years | |||
| Federal insured limit | $ 250,000 | |||
| Allowance for credit losses | $ 18,039 | $ 18,039 | ||
| Conversion price per share | $ 6.50 | $ 1.90 | $ 1.90 | |
| Warrants issued | 25,000 | 25,000 | ||
| Exercise price | $ 1.00 | $ 2.31 | ||
| Expected dividend yield | 0.33% | |||
| Current dividend rate | $ 0.01 | |||
| Income tax descriptions | tax positions where there is more likely than not that a tax benefit will be sustained, the Company’s policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements |