STOCKHOLDERS’ EQUITY (Tables)

6 Months Ended

Jun. 30, 2026

Equity [Abstract]

SCHEDULE OF INITIAL ACCOUNTING TRANSACTION

The following table summarizes the initial accounting for the transaction:

Series J Preferred Stock, at issuance date fair value (temporary equity)		$	730,533
Anti-dilution liability, at issuance date fair value (Note 8 and 11)			16,379,662
Transaction costs directly attributable to the asset acquisition			128,521
Intangible asset recognized (acquired license right) (Note 6)		$	17,238,716

SCHEDULE OF ALLOCATION OF PRIVATE PLACEMENT

		Issuance date fair value				Relative fair value				Gross proceeds allocated				Issuance costs allocated				Initial carrying amount
Series K Preferred Stock		$	24,789,000				59	%		$	12,714,483			$	(1,863,001	)		$	10,851,482
Series K Warrants			17,128,827				41	%			8,785,517				(1,287,305	)			7,498,212
Total		$	41,917,827				100	%		$	21,500,000			$	(3,150,306	)		$	18,349,694