v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of provision for income taxes [Table Text Block]
    December 31, 2025     December 31, 2024  
Current:            
Federal $ -  

$

-  
State   -     -  
Total current   -     -  
Deferred:            
Federal   (3,474,159 )   (1,660,843 )
State   (909,899 )   (434,983 )
Total deferred   (4,384,058 )   (2,095,826 )
Permanent book/tax differences   27,035     482,490  
Change in valuation allowance   4,357,023     1,613,336  
Total tax benefit $ -   $ -  
Schedule of reconciliation between the effective income tax rate and the federal statutory income tax rate [Table Text Block]
    December 31, 2025     December 31, 2024  
             
Loss before income taxes $ (16,543,616 ) $ (7,908,777 )
Expected recovery at federal rate of 21%   (3,474,159 )   (1,660,843 )
Expected recovery at state rate of 5.5%   (909,899 )   (434,983 )
Permanent book/tax differences   27,035     482,490  
Change in valuation allowance   4,357,023     1,613,336  
Total tax benefit $ -   $ -  

 

    December 31, 2025     December 31, 2024  
             
US federal statutory rate   21.0%     21.0%  
State rate*   5.5%     5.5%  
Effects of:            
Amortization of debt discount   -     (6.0%)  
Permanent book/tax differences   (0.2%)     -  
Valuation allowance   (26.3%)     (20.5%)  
    0%     0%  
Schedule of components of deferred tax assets and liabilities [Table Text Block]
    December 31, 2025     December 31, 2024  
Deferred tax assets            
Net operating loss carryforwards $ 5,186,407   $ 3,852,828  
Property, plant and equipment   -     12,794  
Convertible debt   -     104,538  
Research and experimental expenditures   244,988     -  
Stock-based compensation   1,608,433     -  
Total deferred tax assets   7,039,828     3,970,327  
             
Deferred tax liabilities            
Derivative liabilities   -     (452,344 )
Property, plant and equipment   (12,151 )   -  
Short-term investments   (251 )   -  
Total deferred tax liabilities   (12,402 )   (452,344 )
             
Valuation allowance   (7,027,426 )   (3,517,983 )
             
Net deferred tax asset $ -   $ -