v3.26.1
INCOME TAXES (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Income Tax Disclosure [Abstract]    
SCHEDULE OF INCOME BEFORE PROVISION FOR INCOME TAXES

 

 

  

Year Ended

December 31, 2025

 
Domestic  $(8,712,543)
Foreign   - 
Loss before provision for income taxes  $(8,712,543)
SCHEDULE OF RECONCILIATION OF TAXES AT THE FEDERAL STATUTORY RATE FOR INCOME TAXES

 

   Year Ended December 31, 2025 
   Amount   % 
Statutory U.S. Federal Income Tax rate  $(1,829,634)   (21.0)%
State income taxes, net of federal income tax benefit   -    - 
Tax effect of expenses that are not deductible for income tax purposes:          
Stock based compensation   8,400    0.1 
Change in fair value derivatives of notes payable and warrants   340,416    3.9 
Amortization of discounts on notes payable and warrants   244,989    2.8 
Change of valuation allowance   1,235,829    14.2 
Effective tax expense  $—    —%

 

The reconciliation of taxes at the federal statutory rate to our provision for income taxes for the year ended December 31, 2024, in accordance with the guidance prior to the adoption of ASU 2023-09 was as follows:

 

   Year Ended
December 31, 2024		 
Statutory U.S. federal income tax rate   (21.0)%
State income taxes, net of federal income tax benefit   (0.0)
Tax effect of expenses that are not deductible for income tax purposes:     
Change in fair value derivatives of notes payable and warrants   (3.4)
Amortization of discounts on notes payable and warrants   3.8 
Change in Valuation Allowance   20.6 
Effective tax rate   -%
SCHEDULE OF DEFERRED TAX ASSETS

The significant components of the deferred tax assets (liabilities) for the years ended December 31, 2025, and 2024, are summarized below:

 SCHEDULE OF DEFERRED TAX ASSETS

   2025   2024 
Deferred tax assets:          
Net operating loss  $7,418,097   $6,182,268 
Total deferred tax assets   7,418,097    6,182,268 
           
Deferred tax liabilities   -    - 
           
Valuation Allowance   (7,418,097)   (6,182,268)
Net deferred tax assets  $-   $-