v3.26.1
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS (Details) - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Dec. 31, 2024
Deferred tax asset attributable to:      
Tax effect of net operating losses carried forward $ 277,994 $ 290,635 $ 127,579
Section 174 costs, net 49,891 66,522 [1] 125,323 [1]
Warranty liabilities 9,673 9,295 19,797
Inventory reserve 67,431 67,431 315,285
Tax credits 66,912 66,716 61,832
State tax (19,562) (18,793) (18,863)
Lease Liability 13,312 27,784  
Right of Use Asset (12,266) (25,543)  
FIN 48 1,392  
Deferred tax assets 454,777 484,047 630,953
Less: valuation allowance (454,777) (484,047) (630,953)
Deferred tax assets, net
[1] IRC Section 174 Research and Development (R&D) Expense Capitalization: