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LEASES (Tables)

6 Months Ended

Jun. 30, 2025

Leases

SCHEDULE OF LEASE EXPENSE

The Company excluded short-term leases (those with lease terms of less than one year at inception) from the measurement of lease liabilities or right-of-use assets. The following tables summarize the lease expense, as follows:

 SCHEDULE OF LEASE EXPENSE

		2025				2024
		Six months ended June 30,
		2025				2024
Operating lease expense (per ASC 842)		$	69,081			$	58,896
Short-term lease expense (other than ASC 842)			—				16,144
Total lease expense		$	69,081			$	75,040

SCHEDULE OF OPERATING LEASE LIABILITY MATURITY

The below table summarizes our (i) minimum lease payments over the next two years, (ii) lease arrangement implied interest, and (iii) present value of future lease payments for the next two years ending June 30:

 SCHEDULE OF OPERATING LEASE LIABILITY MATURITY

Years ended June 30,		Operating lease amount
2026		$	76,193
2027			24,594
Total			100,787
Less: interest			(2,986	)
Present value of lease liabilities		$	97,801
Less: non-current portion			(22,109	)
Present value of lease liabilities – current liability		$	75,692

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- References

No definition available.

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

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- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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