SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |
6 Months Ended | |||
|---|---|---|---|---|
Jun. 30, 2026 |
Dec. 31, 2025 |
Sep. 01, 2025 |
Aug. 29, 2025 |
|
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||||
| Restricted cash | $ 176,550 | $ 195,350 | ||
| Term of the award | 3 years | |||
| Federal insured limit | $ 250,000 | |||
| Allowance for credit losses | $ 18,039 | $ 18,039 | ||
| Conversion price per share | $ 6.50 | $ 1.90 | $ 1.90 | |
| Warrants issued | 25,000 | 25,000 | ||
| Exercise price | $ 1.00 | $ 2.31 | ||
| Expected dividend yield | 0.38% | |||
| Dividend rate | $ 0.01 | |||
| Income tax descriptions | tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, the Company’s policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements |