v3.26.1
STOCK BASED COMPENSATION (Tables)
6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
SCHEDULE OF RECOGNIZED STOCK BASED COMPENSATION

During the three and six months ended June 30, 2026 and 2025, the Company recognized stock based compensation associated with stock options and stock awards granted in prior periods as follows:

 

   2026   2025   2026   2025 
  

Three months ended

June 30,

  

Six months ended

June 30,

 
   2026   2025   2026   2025 
Line item on the statement of operations and comprehensive income (loss):                
Wages, administrative salaries and benefits  $87,443   $79,740   $174,886   $159,480 
Professional fees   22,330    18,180    44,660    36,360 
Stock based compensation  $109,773   $97,920   $219,546   $195,840 
SCHEDULE OF STOCK OPTION ACTIVITIES

The following table summarizes the Company’s stock option activities for the six months ended June 30, 2026 and the full year ended December 31, 2025:

 

  

Number of

shares

  

Exercise price

per share

  

Weighted

average

exercise price

 
             
Balance, December 31, 2024   1,850,000   $ 2.004.05   $2.68 
Granted   66,000   $7.00   $7.00 
Cancelled or expired   (5,000)  $2.003.61   $2.84 
Exercised   (212,000)  $2.003.61   $2.80 
Balance, December 31, 2025   1,699,000   $2.007.00   $2.83 
Cancelled or expired   (2,000)  $3.61   $3.61 
Exercised   (35,000)  $2.444.05   $3.04 
Balance, June 30, 2026   1,662,000   $2.007.00   $2.82 
Exercisable, June 30, 2026   1,046,000   $2.004.05   $2.73