3.26.1 html 82 173 1 false 20 0 false 3 false false R1.htm 000001 - Document - Cover Sheet http://boum.com/role/Cover Cover Cover 1 false false R2.htm 110200 - Statement - CONSOLIDATED BALANCE SHEETS Sheet http://boum.com/role/ConsolidatedBalanceSheets CONSOLIDATED BALANCE SHEETS Statements 2 false false R3.htm 110201 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) Sheet http://boum.com/role/ConsolidatedBalanceSheetsParenthetical CONSOLIDATED BALANCE SHEETS (Parenthetical) Statements 3 false false R4.htm 124100 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) Sheet http://boum.com/role/ConsolidatedStatementsOfOperationsUnaudited CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) Statements 4 false false R5.htm 148600 - Statement - CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (DEFICIT) (UNAUDITED) Sheet http://boum.com/role/ConsolidatedStatementsOfShareholdersEquityDeficitUnaudited CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (DEFICIT) (UNAUDITED) Statements 5 false false R6.htm 170000 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) Sheet http://boum.com/role/ConsolidatedStatementsOfCashFlowsUnaudited CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) Statements 6 false false R7.htm 170001 - Disclosure - Insider Trading Arrangements Sheet http://boum.com/role/InsiderTradingArrangements Insider Trading Arrangements Notes 7 false false R8.htm 170002 - Disclosure - BUSINESS DESCRIPTION AND NATURE OF OPERATIONS Sheet http://boum.com/role/BusinessDescriptionAndNatureOfOperations BUSINESS DESCRIPTION AND NATURE OF OPERATIONS Notes 8 false false R9.htm 170003 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://boum.com/role/SummaryOfSignificantAccountingPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 9 false false R10.htm 170004 - Disclosure - MANAGEMENTS PLANS Sheet http://boum.com/role/ManagementsPlans MANAGEMENTS PLANS Notes 10 false false R11.htm 170005 - Disclosure - PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT Sheet http://boum.com/role/PrepaidExpensesAndTStampLicensingArrangement PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT Notes 11 false false R12.htm 170006 - Disclosure - ACQUIRED INTANGIBLE ASSETS Sheet http://boum.com/role/AcquiredIntangibleAssets ACQUIRED INTANGIBLE ASSETS Notes 12 false false R13.htm 170007 - Disclosure - INVESTMENT IN PRIVATE EQUITY SECURITIES Sheet http://boum.com/role/InvestmentInPrivateEquitySecurities INVESTMENT IN PRIVATE EQUITY SECURITIES Notes 13 false false R14.htm 845000 - Disclosure - RELATED PARTY TRANSACTIONS Sheet http://boum.com/role/RelatedPartyTransactions RELATED PARTY TRANSACTIONS Notes 14 false false R15.htm 845001 - Disclosure - COMMITMENTS AND CONTINGENCIES Sheet http://boum.com/role/CommitmentsAndContingencies COMMITMENTS AND CONTINGENCIES Notes 15 false false R16.htm 845002 - Disclosure - STOCKHOLDERS EQUITY Sheet http://boum.com/role/StockholdersEquity STOCKHOLDERS EQUITY Notes 16 false false R17.htm 845003 - Disclosure - GENERAL AND ADMINISTRATIVE EXPENSES Sheet http://boum.com/role/GeneralAndAdministrativeExpenses GENERAL AND ADMINISTRATIVE EXPENSES Notes 17 false false R18.htm 995000 - Disclosure - INCOME TAXES Sheet http://boum.com/role/IncomeTaxes INCOME TAXES Notes 18 false false R19.htm 995001 - Disclosure - SUBSEQUENT EVENTS Sheet http://boum.com/role/SubsequentEvents SUBSEQUENT EVENTS Notes 19 false false R20.htm 995002 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://boum.com/role/SummaryOfSignificantAccountingPoliciesPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 20 false false R21.htm 995003 - Disclosure - BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Tables) Sheet http://boum.com/role/BusinessDescriptionAndNatureOfOperationsTables BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Tables) Tables http://boum.com/role/BusinessDescriptionAndNatureOfOperations 21 false false R22.htm 995004 - Disclosure - PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT (Tables) Sheet http://boum.com/role/PrepaidExpensesAndTStampLicensingArrangementTables PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT (Tables) Tables http://boum.com/role/PrepaidExpensesAndTStampLicensingArrangement 22 false false R23.htm 995005 - Disclosure - RELATED PARTY TRANSACTIONS (Tables) Sheet http://boum.com/role/RelatedPartyTransactionsTables RELATED PARTY TRANSACTIONS (Tables) Tables http://boum.com/role/RelatedPartyTransactions 23 false false R24.htm 995006 - Disclosure - GENERAL AND ADMINISTRATIVE EXPENSES (Tables) Sheet http://boum.com/role/GeneralAndAdministrativeExpensesTables GENERAL AND ADMINISTRATIVE EXPENSES (Tables) Tables http://boum.com/role/GeneralAndAdministrativeExpenses 24 false false R25.htm 995007 - Disclosure - BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Details) Sheet http://boum.com/role/BusinessDescriptionAndNatureOfOperationsDetails BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Details) Details http://boum.com/role/BusinessDescriptionAndNatureOfOperationsTables 25 false false R26.htm 995008 - Disclosure - BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Details Narrative) Sheet http://boum.com/role/BusinessDescriptionAndNatureOfOperationsDetailsNarrative BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Details Narrative) Details http://boum.com/role/BusinessDescriptionAndNatureOfOperationsTables 26 false false R27.htm 995009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Sheet http://boum.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Details http://boum.com/role/SummaryOfSignificantAccountingPoliciesPolicies 27 false false R28.htm 995010 - Disclosure - MANAGEMENTS PLANS (Details Narrative) Sheet http://boum.com/role/ManagementsPlansDetailsNarrative MANAGEMENTS PLANS (Details Narrative) Details http://boum.com/role/ManagementsPlans 28 false false R29.htm 995011 - Disclosure - PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT (Details) Sheet http://boum.com/role/PrepaidExpensesAndTStampLicensingArrangementDetails PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT (Details) Details http://boum.com/role/PrepaidExpensesAndTStampLicensingArrangementTables 29 false false R30.htm 995012 - Disclosure - PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT (Details Narrative) Sheet http://boum.com/role/PrepaidExpensesAndTStampLicensingArrangementDetailsNarrative PREPAID EXPENSES AND T STAMP LICENSING ARRANGEMENT (Details Narrative) Details http://boum.com/role/PrepaidExpensesAndTStampLicensingArrangementTables 30 false false R31.htm 995013 - Disclosure - ACQUIRED INTANGIBLE ASSETS (Details Narrative) Sheet http://boum.com/role/AcquiredIntangibleAssetsDetailsNarrative ACQUIRED INTANGIBLE ASSETS (Details Narrative) Details http://boum.com/role/AcquiredIntangibleAssets 31 false false R32.htm 995014 - Disclosure - INVESTMENT IN PRIVATE EQUITY SECURITIES (Details Narrative) Sheet http://boum.com/role/InvestmentInPrivateEquitySecuritiesDetailsNarrative INVESTMENT IN PRIVATE EQUITY SECURITIES (Details Narrative) Details http://boum.com/role/InvestmentInPrivateEquitySecurities 32 false false R33.htm 995015 - Disclosure - RELATED PARTY TRANSACTIONS (Details) Sheet http://boum.com/role/RelatedPartyTransactionsDetails RELATED PARTY TRANSACTIONS (Details) Details http://boum.com/role/RelatedPartyTransactionsTables 33 false false R34.htm 995016 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) Sheet http://boum.com/role/RelatedPartyTransactionsDetailsNarrative RELATED PARTY TRANSACTIONS (Details Narrative) Details http://boum.com/role/RelatedPartyTransactionsTables 34 false false R35.htm 995017 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) Sheet http://boum.com/role/CommitmentsAndContingenciesDetailsNarrative COMMITMENTS AND CONTINGENCIES (Details Narrative) Details http://boum.com/role/CommitmentsAndContingencies 35 false false R36.htm 995018 - Disclosure - STOCKHOLDERS EQUITY (Details Narrative) Sheet http://boum.com/role/StockholdersEquityDetailsNarrative STOCKHOLDERS EQUITY (Details Narrative) Details http://boum.com/role/StockholdersEquity 36 false false R37.htm 995019 - Disclosure - GENERAL AND ADMINISTRATIVE EXPENSES (Details) Sheet http://boum.com/role/GeneralAndAdministrativeExpensesDetails GENERAL AND ADMINISTRATIVE EXPENSES (Details) Details http://boum.com/role/GeneralAndAdministrativeExpensesTables 37 false false R38.htm 995020 - Disclosure - GENERAL AND ADMINISTRATIVE EXPENSES (Details Narrative) Sheet http://boum.com/role/GeneralAndAdministrativeExpensesDetailsNarrative GENERAL AND ADMINISTRATIVE EXPENSES (Details Narrative) Details http://boum.com/role/GeneralAndAdministrativeExpensesTables 38 false false R39.htm 995021 - Disclosure - INCOME TAXES (Details Narrative) Sheet http://boum.com/role/IncomeTaxesDetailsNarrative INCOME TAXES (Details Narrative) Details http://boum.com/role/IncomeTaxes 39 false false R40.htm 995022 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) Sheet http://boum.com/role/SubsequentEventsDetailsNarrative SUBSEQUENT EVENTS (Details Narrative) Details http://boum.com/role/SubsequentEvents 40 false false All Reports Book All Reports boum-20260630.xsd boum-20260630_cal.xml boum-20260630_def.xml boum-20260630_lab.xml boum-20260630_pre.xml boum_10q.htm boum_s1zimg5.jpg boum_s1zimg6.jpg http://fasb.org/srt/2025 http://fasb.org/us-gaap/2025 http://xbrl.sec.gov/dei/2025 http://xbrl.sec.gov/ecd/2025 true true