v3.26.3
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX EXPENSE (BENEFIT)

Income tax expense (benefit) consisted of the following:

 

   12/31/2025   12/31/2024 (Restated) 
Current:          
Federal  $-   $- 
State and local   -    - 
Total   -    - 
Deferred:          
Federal   2,493,320    1,585,092 
State and local   486,803    321,404 
Total   2,980,123    1,906,496 
Tax adjustments   (2,980,123)   (1,906,496)
Total expense  $-   $- 
SCHEDULE OF EFFECTIVE TAX RATE ON NET LOSS

The effective tax rate on the net loss before income taxes differs from the U.S. and State statutory rates as follows:

 

   12/31/2025  

12/31/2024

(Restated)

 
U.S statutory rate   21.0%   21.0%
Georgia state corporate income tax rate   4.1%   4.3%
Total statutory tax rates   25.1%   25.3%
Less valuation allowance   (25.1)%   (25.3)%
Net income tax rate   -    -