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SHARE CAPITAL (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS

The Company values stock options using the Black-Scholes option pricing model and used the following assumptions during the reporting periods:

 

   2025   2024 
   Year ended
December 31,		 
   2025   2024 
Risk-free interest rate   3.47%   4.24%
Contractual term (years)   1-3    1-4 
Expected volatility   140.90%   187.90%
Expected dividends   0.00%   0.00%
SCHEDULE OF OPTION ACTIVITY

A summary of the option activity during the year ended December 31, 2025 was as follows:

 

   No of
Options		   Weighted
Average
Share Price		   Weighted
Average
Remaining
Life		   Aggregate
Intrinsic
Value		 
Outstanding as of January 1, 2025   294,495   $11.33    2   $3,337,098 
Granted   -    -    3    - 
Exercised   -    -    -    - 
Expired   (160,000)   2.94    -    (470,400)
                     
Outstanding as of December 31, 2025   134,495   $21.31    2   $2,866,698 

 

A summary of the option activity during the year ended December 31, 2024 was as follows:

 

   No of
Options		   Weighted
Average
Share Price		   Weighted
Average
Remaining
Life		   Aggregate
Intrinsic
Value		 
Outstanding as of January 1, 2024   152,495   $25.39    2   $3,871,098 
Granted   160,000    2.94    3    470,400 
Exercised   -    -    -    - 
Expired   (18,000)   55.80    -    (1,004,400)
                     
Outstanding as of December 31, 2024   294,495   $11.33    2   $3,337,098 
SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING
   Options Outstanding      Options Exercisable 
Year  Exercise Price   Outstanding Number of Options   Underlying Common Stock  Weighted Average Remaining Life in Years   Exercisable Number of Options 
                    
2019 Share Option  $35.57    25,748   GNS   1   $25,748 
2020 Share Option   58.12    7,464   GNS   1    7,464 
2021 Share Options   60.00    13,421   GNS   3    13,421 
2022 Employee Grants (Options)   77.10    519   GNS   3    519 
2023 Employee Grants (Options)   7.70    87,343   GNS   3    87,343 
2024 Employee Grants (Options)   2.94    160,000   GNS   3    - 
   $11.33    294,495       2   $134,495