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Income Taxes (Tables) | 4 Months Ended
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Apr. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of U.S Federal Statutory Income Tax Rate and Reported Provision for Income Taxes | The differences between income taxes expected at the U.S. federal statutory income tax rate and the reported provision for income taxes are summarized as follows: Schedule of U.S Federal Statutory Income Tax Rate and Reported Provision for Income Taxes
|  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |
|  | April 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |  |  | 2024 |  |  | 2023 |
Income taxes computed at the federal statutory rate |  | $ | (288,000 | ) |  | $ | (245,000 | ) |  | $ | (671,000 | ) |  | $ | (611,000 | )
States taxes, net of federal benefits |  |  | (54,000 | ) |  |  | (46,000 | ) |  |  | (160,000 | ) |  |  | (115,000 | )
Permanent differences |  |  | (7,000 | ) |  |  | (38,000 | ) |  |  | (38,000 | ) |  |  | 2,000 |
True-up adjustments |  |  | (6,000 | ) |  |  | 51,000 |  |  |  | 47,000 |  |  |  | (89,000 | )
Adjustment to net operating loss |  |  | - |  |  |  | - |  |  |  | 63,000 |  |  |  | (45,000 | )
Change in valuation allowance |  |  | 355,000 |  |  |  | 278,000 |  |  |  | 759,000 |  |  |  | 858,000 |
Reported income tax (benefit) expense |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets | The components of the net deferred tax assets as of April 30, 2025, December 31, 2024 and 2023 are as follows: Schedule of Deferred Tax Assets
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | April 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Net operating losses |  | $ | 8,309,000 |  |  | $ | 7,980,000 |  |  | $ | 7,195,000 |
Equity compensation |  |  | 299,000 |  |  |  | 280,000 |  |  |  | 268,000 |
Other deferred tax assets |  |  | 96,000 |  |  |  | 89,000 |  |  |  | 127,000 |
Total deferred tax assets |  |  | 8,704,000 |  |  |  | 8,349,000 |  |  |  | 7,590,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Other deferred tax liabilities |  |  | - |  |  |  | - |  |  |  | - |
Total deferred tax liabilities |  |  | - |  |  |  | - |  |  |  | - |
Net deferred tax assets before valuation allowance |  |  | 8,704,000 |  |  |  | 8,349,000 |  |  |  | 7,590,000 |
Less valuation allowance |  |  | (8,704,000 | ) |  |  | (8,349,000 | ) |  |  | (7,590,000 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |  |  | $ | - |

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