SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2025

Dec. 31, 2024

Accounting Policies [Abstract]

SCHEDULE OF COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

Table 16.2: Details of Common Stock Subject to Possible Redemption

		Number of Shares				Amount
Common stock subject to possible redemption as of December 31, 2024			5,796			$	1,917,309
Less:
Redemption			(3,163	)			(1,001,216	)
Release of common stock subject to redemption			(2,633	)			(916,093	)
Common stock subject to possible redemption as of September 30, 2025			-			$	-

As of December 31, 2024 and 2023, the value of common stock subject to possible redemption reflected on the balance sheet is reconciled on the following table:

Common stock subject to possible redemption as of December 31, 2022			117,299,975
Less:
Redemption			(114,329,594	)
Add:
Accretion of carrying value to redemption value			337,983
Common stock subject to possible redemption as of December 31, 2023		$	3,308,364
Less:
Redemption			(1,403,558	)
Add:
Increase of carrying value to redemption value due to change in tax			12,503
Common stock subject to possible redemption as of December 31, 2024		$	1,917,309

SCHEDULE OF ESTIMATED USEFUL LIVES OF RELATED ASSETS

Equipment is carried at cost less accumulated depreciation. Depreciation is provided over their estimated useful lives, using the straight-line method. Estimated useful lives of the equipment are as follows:

Office equipment		3 years
Furniture and fixtures		5 years
Leasehold improvement		Co-terminal with lease
Capital lease		1 year
Software		3 years

SCHEDULE OF DISAGGREGATED REVENUES

		September 30, 2025				September 30, 2024				September 30, 2025				September 30, 2024
		For the Three Months Ended								For the Nine Months Ended
		September 30, 2025				September 30, 2024				September 30, 2025				September 30, 2024
Advisory consulting		$	3,817,911			$	4,382,982			$	11,505,113			$	13,433,256
Managed security service practice (MSSP)			12,027				63,793				79,095				250,342
Software as a service (Saas)			3,100				3,672				6,795				11,016
Revenue		$	3,833,038			$	4,450,447			$	11,591,003			$	13,694,614
Disaggregated revenue		$	3,833,038			$	4,450,447			$	11,591,003			$	13,694,614

The Company’s disaggregated revenues for the year ended December 31, 2024 and 2023 were as follows:

		2024				2023
		Years ended
		December 31,
		2024				2023

Advisory Consulting		$	17,441,216			$	19,256,173
Managed Security Service Practice (MSSP)			318,079				77,385
Software as a Service (Saas)			12,190				16,650
Revenues		$	17,771,485			$	19,350,208

SCHEDULE OF DEFERRED REVENUE

The following table shows the changes in the contract liabilities accounts shown as deferred revenue of the Company’s consolidated balance sheets as of December 31, 2024 and 2023.

		December 31,				December 31,
		2024				2023
Balance, beginning of year		$	253,902			$	11,803
Deferral of revenue			-				253,902
Recognition of deferred revenue			(253,902	)			(11,803	)
Balance, end of year		$	-			$	253,902

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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