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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of corrections to impacted financial statements

Schedule of corrections to impacted financial statements
Three months ended September 30, 2025     Consolidated Statement of Operations		As reported				As revised
Income tax benefit		$	–			$	5,383,973
Net loss		$	34,555,301			$	29,171,328
Net loss per share - basic and diluted		$	(0.96	)		$	(0.81	)
Nine months ended September 30, 2025 Consolidated Statement of Operations		As reported				As revised
Income tax benefit		$	–			$	5,383,973
Net loss		$	40,915,628			$	35,531,655
Net loss per share - basic and diluted		$	(3.28	)		$	(2.85	)

Schedule of estimated useful lives

Schedule of estimated useful lives
Category		Estimated Useful Lives
Machinery, tooling and equipment		3-7 years
Vehicles		5 years
Internal use manufactured vehicles		1 year
Furniture & Fixtures		5 years
Computers		3 years

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- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-7

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