v3.26.1
ACQUISITION OF PRIVATE COMPANY OWNED BY CEO (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]    
SCHEDULE OF AMOUNTS OF IDENTIFIED ASSETS ACQUIRED AND LIABILITIES

The following table summarizes the consideration transferred to acquire CM Tech and the amounts of identified assets acquired recorded at historical cost at the acquisition date and the consideration provided:

  

      
Cash  $26,042 
Inventory   82,588 
Total Assets Acquired   108,630 
Loss on acquisition of entity owned by CEO.   1,391,370 
      
The purchase price consists of the following:     
Preferred Shares   1,500,000 
Total Purchase Price  $1,500,000 

The following table summarizes the consideration transferred to acquire CM Tech and the amounts of identified assets acquired recorded at historical cost at the acquisition date and the consideration provided:

  

      
Cash  $26,042 
Inventory   82,588 
Total Assets Acquired   108,630 
Loss on acquisition of entity owned by CEO.   1,391,370 
      
The purchase price consists of the following:     
Preferred Shares   1,500,000 
Total Purchase Price  $1,500,000 
SCHEDULE OF STATEMENTS OF OPERATION

The pro forma information below presents statements of operations data as if the acquisition of CM Tech took place on January 1, 2020.

  

   Consolidated
For the year Ended
December 31, 2021
   Consolidated
For the year ended
December 31, 2020
 
         
Revenues  $1,224,290   $985,613 
Cost of Goods Sold   721,243    525,454 
Gross profit  $503,047   $460,159 
Operating expenses   265,779    245,531 
           
Net Income  $237,268   $214,628 

The pro forma financial information below presents statements of operations data as if the acquisition of CM Tech took place on January 1, 2020. The audited financial information does not purport to be indicative of the Company’s combined results of operations which would actually have been obtained had the acquisition taken place on January 1, 2020, nor should it be taken as indicative of future consolidated results of operations.

  

   Consolidated   Consolidated 
   For the year   For the year 
   ended   ended 
   December 31,
2021
   December 31,
2020
 
         
Revenues  $1,224,290   $985,613 
Cost of Goods Sold   721,243    525,454 
Gross profit  $503,047   $460,159 
Operating expenses   265,779    245,531 
           
Net Income  $237,268   $214,628