v3.26.3
INCOME TAXES (Details 3)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Defined Benefit Plan Disclosure [Line Items]    
Tax benefit at Australian statutory rate (1,490,370 (1,101,288
Foreign tax rate differential 21,103 38,950
Share-based compensation 361,937 439,304
Valuation allowance and other changes in deferred tax assets 2,032,789 138,250
Income tax provision (benefit) 925,459 (484,784
Percentage [Member]    
Defined Benefit Plan Disclosure [Line Items]    
Tax benefit at Australian statutory rate 25.00 25.00
Foreign tax rate differential -0.35 -0.88
Share-based compensation -6.07 -9.97
Valuation allowance and other changes in deferred tax assets -34.10 -3.14
Income tax provision (benefit) -15.52 11.01