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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF DEFERRED TAX ASSETS | The components of the deferred income tax assets and liabilities consisted of the following: SCHEDULE OF DEFERRED TAX ASSETS
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets |  |  |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 12,907,965 |  |  | $ | 12,467,570 |
Research and development costs |  |  | 3,006,029 |  |  |  | 2,119,193 |
Stock compensation expense |  |  | 789,373 |  |  |  | 711,598 |
Accrued expenses |  |  | 7,330 |  |  |  | 528,148 |
Lease liability |  |  | 389,882 |  |  |  | 512,668 |
Contingent liability |  |  | 221,065 |  |  |  | 221,028 |
Acquisition liability |  |  | 112,722 |  |  |  | 176,629 |
Bad debt and other reserves |  |  | 287,900 |  |  |  | 129,924 |
Inventory reserves |  |  | 130,605 |  |  |  | 109,176 |
Other temporary differences |  |  | 1,049,365 |  |  |  | 203,340 |
Total deferred tax assets |  |  | 18,902,236 |  |  |  | 17,179,274 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | (5,683,259 | ) |  |  | (6,180,688 | )
Right of Use assets |  |  | (353,763 | ) |  |  | (487,402 | )
Accrued expenses |  |  | - |  |  |  | (424,423 | )
Contingent liability |  |  | (38,308 | ) |  |  | (130,802 | )
Other temporary differences |  |  | (294,608 | ) |  |  | (166,712 | )
Valuation allowance |  |  | (12,532,298 | ) |  |  | (9,789,247 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |
SCHEDULE OF INCOME TAX EXPENSE (BENEFIT) | SCHEDULE OF INCOME TAX EXPENSE (BENEFIT)
|  | 2024 |  |  | 2023 |
|  | For the Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Expected federal income tax benefit |  | $ | (2,019,060 | ) |  | $ | (903,220 | )
State and local taxes, net of federal benefit |  |  | (338,138 | ) |  |  | (226,714 | )
Fair value adjustments |  |  | (497,373 | ) |  |  | (819,270 | )
Share-based compensation |  |  | (237,838 | ) |  |  | (557,168 | )
Other permanent differences |  |  | 199,857 |  |  |  | 118,765 |
NOL carryover adjustments |  |  | 97,806 |  |  |  | (5,148,128 | )
Intangibles |  |  | - |  |  |  | (720,407 | )
Other true ups |  |  | 90,343 |  |  |  | (230,474 | )
Changes in tax rates |  |  | 9,732 |  |  |  | 673,449 |
Change in valuation allowance |  |  | 2,743,051 |  |  |  | 7,813,167 |
Income tax expense |  | $ | 48,380 |  |  | $ | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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