v3.26.1
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Deferred tax assets:    
Allowance for credit loss $ 98,248 $ 126,955
Property and equipment 16,480
Lease liability – operating 1,440,944 1,556,666
Lease liability – financing 4,717 7,057
Other temporary difference 3,183,762 2,938,627
Total deferred tax assets 4,727,671 4,645,785
Deferred tax liabilities:    
Right of use assets – operating (1,462,470) (1,551,546)
Right of use assets – financing (4,228) (6,408)
Total deferred tax liabilities (1,466,698) (1,557,954)
Deferred tax assets, net $ 3,260,973 $ 3,087,831