v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF AMOUNTS USED IN COMPUTING EARNINGS PER SHARE AND EFFECT ON LOSS AND WEIGHTED AVERAGE NUMBER OF SHARES

The following data represents the amounts used in computing earnings per share and the effect on loss and the weighted average number of shares of dilutive potential common stock (unaudited):

 

       
   Six Months Ended June 30, 
   2026   2025 
Net income (loss) attributable to common shareholders  $(140,816)  $2,546,625 
           
Weighted average shares outstanding:          
-Basic   48,371,021    46,881,475 
           
Basic net income (loss) per share  $(0.00)  $0.05 
           
Net income (loss) attributable to common shareholders  $(140,816)  $2,546,625 
Effect of dilutive securities:          
Convertible debt, interest   -    5,950 
           
Net income (loss) attributable to common shareholders  $(140,816)  $2,552,575 
           
Weighted average shares outstanding:          
-Basic   48,371,021    46,881,475 
Add: Convertible Debt   -    881,508 
Add: Stock options   -    - 
-Diluted   48,371,021    47,762,983 
           
Diluted net income (loss) per share  $(0.00)  $0.05 

 

   2026   2025 
   Three Months Ended June 30, 
   2026   2025 
Net income (loss) attributable to common shareholders  $(85,795)  $2,753,841 
           
Weighted average shares outstanding:          
-Basic   49,332,455    46,881,475 
           
Basic net income (loss) per share  $(0.00)  $0.06 
           
Net income (loss) attributable to common shareholders  $(85,795)  $2,753,841 
Effect of dilutive securities:          
Convertible debt, interest   -    2,780 
           
Net income (loss) attributable to common shareholders  $(85,795)  $2,756,621 
           
Weighted average shares outstanding:          
-Basic   49,332,455    46,881,475 
Add: Convertible Debt   -    884,508 
Add: Stock options   -    - 
-Diluted   49,332,455    47,765,983 
           
Diluted net income (loss) per share  $(0.00)  $0.06 
SCHEDULE OF OPTIONS AND WARRANTS EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE

Options and convertible debt excluded from the computation of earnings per share (unaudited):

 

   2026   2025 
   Six Months Ended June 30, 
   2026   2025 
Convertible debt   960,616    - 
Stock options   6,060,000    6,360,000 

 

       
   Three Months Ended June 30, 
   2026   2025 
Convertible debt   960,616    - 
Stock options   6,060,000    6,360,000