v3.26.3
SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax asset attributable to:    
Tax effect of net operating losses carried forward $ 290,635 $ 127,579
Section 174 costs, net [1] 66,522 125,323
Warranty liabilities 9,295 19,797
Inventory reserve 67,431 315,285
Tax credits 66,716 61,832
State tax (18,793) (18,863)
Lease Liability 27,784
Right of Use Asset (25,543)
Deferred tax assets 484,047 630,953
Less: valuation allowance (484,047) (630,953)
Deferred tax assets, net
[1] IRC Section 174 Research and Development (R&D) Expense Capitalization: