v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
INCOME TAXES  
Schedule of income tax provision

 

 

Year Ended

 

 

Year Ended

 

 

 

December 31,

2025

 

 

December 31,

2024

 

Current tax expense

 

 

 

 

 

 

Federal

 

$-

 

 

$-

 

State

 

 

-

 

 

 

-

 

Foreign

 

 

17,390

 

 

 

-

 

Deferred tax expense (benefit)

 

 

-

 

 

 

-

 

Provision for income taxes, total

 

$17,390

 

 

$-

 

Schedule of reconciliation of income tax rate

 

 

Year Ended

 

 

 

 

Year Ended

 

 

 

 

 

December 31,

2025

 

 

 

 

December 31,

2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax benefit computed at the statutory rate

 

 

 

 

 

 

 

 

 

 

 

 

Federal

 

$(537,129 )

 

 

21%

 

$(372,528 )

 

 

21%

State

 

 

(199,085 )

 

 

8%

 

 

-

 

 

 

-

 

Foreign

 

 

17,390

 

 

 

(1 )%

 

 

-

 

 

 

-

 

Permanent differences

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Change in fair value of derivative

 

 

(227,469 )

 

 

9%

 

 

-

 

 

 

 

 

Other

 

 

50,537

 

 

 

(2 )%

 

 

227,771

 

 

 

(13)%

Temporary differences

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amortization and impairment of intangible assets

 

 

344,277

 

 

 

(13 )%

 

 

-

 

 

 

-

 

Other

 

 

24,137

 

 

 

(1 )%

 

 

-

 

 

 

-

 

Net operating loss carryforwards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal

 

 

345,647

 

 

 

(14 )%

 

 

144,757

 

 

 

(8)%

State

 

 

199,085

 

 

 

(8 )%

 

 

-

 

 

 

-

 

Foreign

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Penalties and interest

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Provision for income taxes, current

 

$17,390

 

 

(1

)%

 

$-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Temporary differences

 

$-

 

 

 

 

 

 

$-

 

 

 

 

 

Deferred tax provision (benefit)

 

$-

 

 

 

 

 

 

$-

 

 

 

 

 

Schedule of deferred tax assets

 

 

As of

 

 

As of

 

 

 

December 31,

2025

 

 

December 31,

2024

 

Net Operating loss carry forwards

 

$1,471,817

 

 

$1,399,231

 

Valuation allowance

 

 

(1,471,817)

 

 

(1,399,231)

Deferred tax assets

 

$-

 

 

$-