v3.26.1
INCOME TAXES (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Income Tax Disclosure [Abstract]    
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Significant components of our deferred tax assets and liabilities are as follows:

 

   2025 
Deferred tax assets     
Net operating loss (“NOL”) carryforwards     
U.S. federal  $20,461,846 
Tax Credits     
Energy related tax credits   185,987 
Goodwill   139,473,347 
Property, Plant and Equipment   575,817 
Stock Compensation   1,843,290 
Other   2,412,094 
Less: valuation allowance   (164,952,382)
Deferred tax assets, net of valuation allowance   - 
      
Deferred tax liabilities   - 
      
Total deferred tax liabilities   - 
      
Net deferred tax liabilities  $- 
SCHEDULE OF INCOME TAX RATE AND TAX PROVISION

      Percent 
   Year Ended December 31, 2025 
   Amount   Percent 
U.S. federal statutory tax rate  $15,541,001    21%
State and local income taxes, net of federal income tax effect   -    - 
Tax credits   (185,987)   (0.25)%
Changes in valuation allowance   16,107,151    21.77%
Nontaxable or nondeductible items          
Loss on issuance of debt   

8,511,510

    

11.50

%
Change in fair value of warrants   (44,082,402)   (59.57)%
Unrealized loss on derivative asset   3,392,775    4.58%
Transaction costs   

715,952

    0.97%
Changes in unrecognized tax benefits          
Other adjustments   

-

    

-

 
Effective tax rate as reported  $-    -%