v3.26.1
INCOME TAX (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX EXPENSE

 

      Rate 
   Year Ended December 31, 2025 
   Amount   Rate 
Income tax benefit computed at the statutory rate  $393,000    21.0%
Non-deductible expenses   (79,000)   -4.2%
Change in valuation allowance   

(311,893

)   -16.8%
Provision for income taxes  $

2,107

    0%

 

   Year Ended 
   December 31, 
   2025 
Income tax benefit computed at the statutory rate  $393,000 
Tax effect of:     
Non-deductible expenses   (79,000)
Changes in valuation allowance   (311,893)
Provision for income taxes  $2,107 
SCHEDULE OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES

Significant components of the Company’s deferred tax assets and liabilities after applying enacted corporate income tax rates are as follows:

 

   As of 
   December 31, 
   2025 
Deferred income tax assets     
Net operating losses   314,000 
Valuation allowance   (311,893)
Deferred tax assets, net of allowance  $

2,107