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

Income tax provision is summarized as follows:

  

   December 31, 2025   December 31, 2024 
Current          
Federal  $52,796   $51,608 
State   20,113    19,660 
Total  $72,909   $71,268 
Deferred          
Federal   -    - 
State   -    - 
Change in valuation allowance  $171,163    305,801 
Net operating losses   (244,072)   (377,069)
           
Income tax provision  $-   $- 
SCHEDULE OF INCOME BEFORE INCOME TAXES

The actual income tax provision differs from the “expected” tax computed by applying the Federal corporate tax rate of 21% to the income before income taxes as follows:

  

   For the year ended   For the year ended 
   December 31, 2025   December 31, 2024 
“Expected” income tax benefit  $52,796   $51,608 
State tax expenses net of Federal Benefit   20,113    19,660 
Change in valuation allowance   171,163    305,801 
Other          
Net operating losses   (244,072)   (377,069)
           
Income tax provision  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of temporary differences which give rise to significant portions of the deferred taxes are summarized as follows:

 

   For the year ended   For the year ended 
   December 31, 2024   December 31, 2024 
Deferred tax assets          
Inventory reserve  $-   $- 
Allowance for bad debts and returns   -    - 
Accrued expenses   40,448    (19,301)
Asset valuation reserve   -    - 
Net operating loss carry forward - estimated   5,508,297    5,396,883 
Other        - 
Total deferred tax assets  $5,548,745   $5,377,582 
Valuation allowance.   (5,548,745)   (5,377,582)
Net deferred tax assets  $-   $- 
Deferred tax liabilities   -    - 
Deferred state taxes   -    - 
Total deferred tax liabilities   -    - 
           
Net deferred tax assets  $-   $-