v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE

 

Total accounts receivable    
January 1, 2025  $30,265 
January 1, 2026  $51,889 
June 30, 2026  $26,584 
SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

 

Asset Class   Useful Life (Years)
Vehicles   3-6
Leasehold improvements   6-7
Office furniture & fixtures   7
Tooling, machinery and equipment   3-10
SCHEDULE OF LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS

The following tables present information about the Company’s liabilities measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025:

 

                 
   Liabilities Measured at Fair Value on a Recurring Basis at 
   June 30, 2026 
  

Quoted Prices in

Active Markets

for Identical Assets

(Level 1)

  

Significant Other Observable

Inputs

(Level 2)

  

Significant

Unobservable

Inputs

(Level 3)

  

Balance at

June 30, 2026

 
Liabilities                
Warrants (Note 14)  $   $        $2,547,702   $2,547,702 
Total liabilities  $   $   $2,547,702   $2,547,702 

 

                     
    Liabilities Measured at Fair Value on a Recurring Basis at 
    December 31, 2025 
    

Quoted Prices in Active Markets for Identical Assets

(Level 1)

    

Significant Other Observable

Inputs

(Level 2)

    

Significant

Unobservable

Inputs

(Level 3)

    

Balance at

December 31, 2025

 
Liabilities                                     
Warrants (Note 14)  $   $                   $   $ 
Total liabilities  $   $   $   $ 

SCHEDULE OF CHANGES IN LEVEL 3 WARRANT LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS

Changes in Level 3 warrants liabilities, measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025 are as follows:

 

    2026    2025 
   Warrant Liability 
   June 30,   December 31, 
    2026    2025 
Beginning balance  $   $ 
Warrants issued in conjunction with convertible notes payable   2,592,796     
Changes in fair value   (45,094)    
Closing balance  $2,547,702   $