v3.26.3
SCHEDULE OF COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES (Details) - USD ($)
Sep. 30, 2026
Dec. 31, 2025
Deferred tax assets:    
Net operating losses carry forwards $ 169,709 $ 206,416
Provision for doubtful accounts 95 441
Unrealized loss on short-term investments, net of tax effect 24,192 26,180
Impairment of intangible assets 238,821 238,821
Gross deferred tax assets 432,817 471,858
Less: valuation allowance (357,038) (359,026)
Net deferred tax assets 75,779 112,832
Deferred tax liabilities:    
Temporary difference of intangible asset 25,200 25,200
Gross deferred tax liabilities 25,200 25,200
Net deferred tax liabilities $ 25,200 $ 25,200