v3.26.3
INCOME TAXES (Details - Income tax reconciliation) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2026
Dec. 31, 2025
Sep. 30, 2026
Income Tax Disclosure [Abstract]      
Tax benefit (expenses) at U.S. statutory rate   $ (2,507) $ (5,589)
Change in valuation allowance   2,507 5,589
Tax benefit (expenses) net $ 0 $ 0 $ 0