v3.26.3
NON CONTROLLING INTEREST (Tables)
12 Months Ended
Dec. 31, 2025
Noncontrolling Interest [Abstract]  
SCHEDULE OF NONCONTROLLING INTEREST

The following table presents the changes in noncontrolling interest for the fiscal years ended December 31, 2025, and December 31, 2024:

 

   2025   2024 
Balance, beginning of period  $16,820    38,939 
Net income (loss) attributable to NCI  $31,389    10,958
Foreign currency translation — NCI  $(14,886)   (33,077)
Balance, end of period  $33,323    16,820 
SCHEDULE OF PROVISIONS FOR INCOME TAXES

The following table reconciles the U.S. Parent’s pre-tax book loss to taxable income (loss) for the fiscal years ended December 31, 2025, and December 31, 2024:

 

  

 

Income Tax  Deferred Tax Assets/Liability 
   December 31, 2025
(Restated)
   December 31, 2024
(Restated)
 
   Book value   Tax value   Book value   Tax value 
Income (Loss) per Books   (878,612

)

   (184,509

)

   (507,821)   (106,642)
M-1 Differences:                    
Stock/options issued for services   49,300    10,353    846,950    177,860 
Allowance for doubtful accounts           44,058    9,252 
Tax income (loss)   (829,312

)

   (174,156

)

   383,187    80,469 
                     
Prior Year NOL (exclude the effect of state tax)   (1,842,001)   (212,665)   (1,395,876)   (293,134)
Cumulative NOL   (1,842,001

)

   (386,820

)

   (1,842,001)   (212,665)
SCHEDULE OF DEFERRED TAX ASSETS

 

   December 31, 2025
(Restated)
   December 31, 2024
(Restated)
 
Net operating loss carry forwards.   386,820   212,665 
Stock/options issued for services   10,353    177,860 
Allowance for doubtful accounts       9,252 
Valuation allowance   (397,173

)

   (399,776)
Total        
           
Tax at statutory rate (21%)   (184,509

)

   (106,642)
State tax benefit, net of federal tax effect        
Change in valuation allowance   184,509   106,642 
Total