v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Loss from Operations Before Provision (Benefit) for Income Taxes and Associated Tax Provision (Benefit)

Loss from operations before provision (benefit) for income taxes and associated tax provision (benefit) are summarized in the following table:

 

Net Income (Loss)  2025   2024 
   Years ended December 31, 
Net Income (Loss)  2025   2024 
Domestic  $(6,410,564)  $(4,306,918)
Foreign   -    - 
Net Income (Loss)  $(6,410,564)  $(4,306,918)
           
Current          
Federal  $-   $- 
State   -    - 
Foreign   -    - 
Total Current  $-   $- 
           
Deferred          
Federal  $58,500   $(998,912)
State   11,143    (190,269)
Foreign   -    - 
Total Deferred   69,643    (1,189,181)
Less Increase in Allowance   (69,643)   1,189,181 
Net Deferred  $-   $- 
           
Total Income Tax Provision (Benefit)  $-   $- 
Schedule of Deferred Tax Assets and Liabilities

The significant components of the deferred tax assets and liabilities are summarized below:

 

   2025   2024 
   Years ended December 31, 
   2025   2024 
Deferred Tax Assets (Liabilities):          
Net Operating Loss Carry-Forwards  $5,146,492   $5,350,576 
Depreciable and Amortizable Assets   -    (20,520)
Stock Based Compensation   240,913    134,725 
Amortization of debt discount   7,237    - 
Loss Reserve   -    457 
Accrued Compensation   166,597    133,163 
Other   -    32,481 
Total   5,561,239    5,630,882 
Less Valuation Allowance   (5,561,239)   (5,630,882)
Net Deferred Tax Assets (Liabilities)  $-   $- 
Schedule of Reconciliation of Income Tax Provision

A reconciliation of the income tax provision using the statutory U.S. income tax rate compared with the actual income tax provision reported on the consolidated statements of operations is summarized in the following table:

 

   Years ended December 31, 
   2025   2024 
Statutory United States federal rate   21.00%   21.00%
State income tax, net of federal benefit   -    4.00 
Change in valuation allowance   11.88    (27.61)
Stock based compensation   (16.27)   0.38 
Permanent differences   0.53    - 
Tax rate differential between jurisdictions   -    - 
Other   (17.14)   2.23 
Foreign net operating loss adjustment   -    - 
Effective tax rate benefit (provision)   (0.00)%   (0.00)%