v3.26.1
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)
 12 Months Ended
Dec. 31, 2025
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]  
Financial Statements - Restatement Reconciliation Tables
The following tables summarize the effect of the restatement on each financial statement line item as of the dates, and for the periods indicated. The amounts in the "As Restated" columns are the updated amounts including the impacts from the restatement. Financial statement line items and subtotals that were not impacted by the restatement adjustments have been omitted for enhanced clarity.
 
Balance Sheet – as of December 31, 2025:
 
    As Previously
Reported		    
 
Adjustment
    
 
As Restated
  
                   
Deferred tax assets
  
$
-
    
$
58,709
    
$
58,709
  
Total assets
    
26,237,315
      
58,709
      
26,296,024
  
                         
Accrued expenses
    
2,160,366
      
1,907,251
      
4,067,617
  
Total current liabilities
    
13,293,479
      
1,907,251
      
15,200,730
  
Deferred tax liabilities
    
355,646
      
(355,646
)
    
-
  
Total liabilities
    
13,883,222
      
1,551,605
      
15,434,827
  
                         
Accumulated deficit
    
(18,054,278
)
    
(1,492,896
)
    
(19,547,174
)
Total stockholders’ equity
  
$
12,354,093
    
$
(1,492,896
)
  
$
10,861,197
  

Balance Sheet – as of December 31, 2024:

   
As Previously
Reported
    
 
Adjustment
    
 
As Restated
  
                   
Accrued expenses
  
$
1,931,281
    
$
1,260,238
    
$
3,191,519
  
Total current liabilities
    
13,137,858
      
1,260,238
      
14,398,096
  
Deferred tax liabilities
    
481,420
      
(274,112
)
    
207,308
  
Total liabilities
    
13,770,752
      
986,126
      
14,756,878
  
                         
Accumulated deficit
    
(19,072,209
)
    
(986,126
)
    
(20,058,335
)
Total stockholders’ equity
  
$
11,141,746
    
$
(986,126
)
  
$
10,155,620
  

Statement of Operations - Year Ended December 31, 2025:

   
As Previously
Reported
    
 
Adjustment
    
 
As Restated
  
                   
Selling, general, and administrative expenses
  
$
10,268,850
    
$
501,443
    
$
10,770,293
  
Total operating expenses
    
19,541,585
      
501,443
      
20,043,028
  
Income from operations
    
582,031
      
(501,443
)
    
80,588
  
Other income, net
    
745,955
      
(109,241
)
    
636,714
  
Income before income taxes
    
1,327,986
      
(610,684
)
    
717,302
  
Provision for income taxes
    
(310,055
)
    
103,914
      
(206,141
)
Net income
    
1,017,931
      
(506,770
)
    
511,161
  
                         
Net income per share – Basic and diluted
  
$
0.09
    
$
(0.04
)
  
$
0.05
  
 
Statement of Operations - Year Ended December 31, 2024:

   
As Previously
Reported
    
Adjustment
    
As Restated
  
                   
Selling, general, and administrative expenses
  
$
9,536,492
    
$
513,142
    
$
10,049,634
  
Total operating expenses
    
18,560,339
      
513,142
      
19,073,481
  
Income from operations
    
1,249,542
      
(513,142
)
    
736,400
  
Other income, net
    
918,572
      
(65,651
)
    
852,921
  
Income before income taxes
    
2,168,114
      
(578,793
)
    
1,589,321
  
Provision for income taxes
    
(493,212
)
    
210,484
      
(282,728
)
Net income
    
1,674,902
      
(368,309
)
    
1,306,593
  
                         
Net income per share – Basic and diluted
  
$
0.16
    
$
(0.04
)
  
$
0.12
  

Statements of Stockholders' Equity – Years Ended December 31, 2024 and 2025:

    As Previously
Reported		    
 
Adjustment		    
 
As Restated		  
                   
Year Ended December 31, 2024
                  
Accumulated deficit
  
$
(19,072,209
)
  
$
(986,126
)
  
$
(20,058,335
)
Total stockholders’ equity
    
11,141,746
      
(986,126
)
    
10,155,620
  
                         
Year Ended December 31, 2025
                        
Accumulated deficit
  
$
(18,054,278
)
  
$
(1,492,896
)
  
$
(19,547,174
)
Total stockholders’ equity
    
12,354,093
      
(1,492,896
)
    
10,861,197
  
Statements of Cash Flows – Years Ended December 31, 2024 and 2025:

    As Previously
Reported		    
 
Adjustment		    
 
As Restated		  
                   
Year Ended December 31, 2024
                  
Cash flows from operating activities:
                  
     Net income
  
$
1,674,902
    
$
(368,309
)
  
$
1,306,593
  
     Adjustments to reconcile net income to net cash provided by operating activities:
                        
          Deferred income taxes
    
130,815
      
(274,112
)
    
(143,297
)
Changes in operating assets and liabilities:
                        
          Accrued expenses
    
(173,738
)
    
642,421
      
468,683
  
                         
Year Ended December 31, 2025
                        
Cash flows from operating activities:
                        
     Net income
  
$
1,017,931
    
$
(506,770
)
  
$
511,161
  
     Adjustments to reconcile net income to net cash provided by operating activities:
                        
          Deferred income taxes
    
(125,774
)
    
(140,243
)
    
(266,017
)
Changes in operating assets and liabilities:
                        
          Accrued expenses
    
229,085
      
647,013
      
876,098