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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF COMPOSITION OF INCOME (LOSS) BEFORE INCOME TAXES | (a) Composition of income (loss) before income taxes is as follows (in thousands): SCHEDULE OF COMPOSITION OF INCOME (LOSS) BEFORE INCOME TAXES
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
Domestic |  | $ | 2,010 |  |  | $ | 138 |
SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE | Income tax (benefit) expense consists of the following (in thousands): SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE
|  | 2024 |  |  | 2023 |
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State and local |  |  | 123 |  |  |  | 9 |
Current income tax (benefit) expense |  |  | 123 |  |  |  | 9 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (4,209 | ) |  |  | — |
State and local |  |  | (226 | ) |  |  | — |
Deferred income tax benefit |  |  | (4,435 | ) |  |  | — |
Total income tax (benefit) expense |  | $ | (4,311 | ) |  | $ | 9 |
SCHEDULE OF RECONCILIATION BETWEEN FEDERAL TAX RATE AND EFFECTIVE INCOME TAX RATES | Set forth below is a reconciliation between the federal tax rate and the Company’s effective income tax rates with respect to continuing operations: SCHEDULE OF RECONCILIATION BETWEEN FEDERAL TAX RATE AND EFFECTIVE INCOME TAX RATES
|  | 2024 |  |  | 2023 |
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
Statutory Federal rates |  |  | 21 | % |  |  | 21 | %
Increase (decrease) in income tax rate resulting from: |  |  |  |  |  |  |  |
Nondeductible/nontaxable items |  |  | 0 | % |  |  | 2 | %
State taxes |  |  | 3 | % |  |  | 4 | %
Rate change |  |  | (3 | )% |  |  | 69 | %
Prior year rate change adjustment |  |  | — | % |  |  | 173 | %
Deferred true ups |  |  | (2 | )% |  |  | 147 | %
Valuation allowance |  |  | (233 | )% |  |  | (409 | )%
Effective income tax rates |  |  | (214 | )% |  |  | 7 | %
SCHEDULE OF DEFERRED TAX ASSETS AND (LIABILITIES) | (c) Analysis of Deferred Tax Assets and (Liabilities) (in thousands): SCHEDULE OF DEFERRED TAX ASSETS AND (LIABILITIES)
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets (liabilities) consist of the following: |  |  |  |  |  |  |  |
Employee benefits and deferred compensation |  | $ | 72 |  |  | $ | 61 |
Deferred revenue |  |  | 215 |  |  |  | 202 |
Lease liability |  |  | 22 |  |  |  | 47 |
Intangible assets |  |  | 218 |  |  |  | 311 |
Other temporary differences |  |  | 113 |  |  |  | 46 |
Section 174 expenditures |  |  | 440 |  |  |  | 290 |
NOL and capital loss carryforwards |  |  | 14,853 |  |  |  | 15,258 |
Total deferred tax assets |  |  | 15,933 |  |  |  | 16,215 |
Valuation allowance |  |  | (11,400 | ) |  |  | (16,086 | )
Net deferred tax asset |  |  | 4,533 |  |  |  | 129 |
Right-of-use asset |  |  | (19 | ) |  |  | (41 | )
Fixed assets |  |  | (79 | ) |  |  | (88 | )
Total deferred tax liabilities |  |  | (98 | ) |  |  | (129 | )
Net deferred tax assets |  | $ | 4,435 |  |  | $ | — |
SCHEDULE OF NET OPERATING LOSS CARRYFORWARDS | As of December 31, 2024, the Company had various NOL carryforwards expiring as follows (in thousands): SCHEDULE OF NET OPERATING LOSS CARRYFORWARDS
Expiration |  | Federal |  |  | State |
2025 – 2031* |  |  | 2,579 |  |  |  | — |
2032 – 2037* |  |  | 59,389 |  |  |  | 14,967 |
Unlimited |  |  | 4,958 |  |  |  | 1,877 |
Total |  | $ | 66,926 |  |  | $ | 16,844 |
* |  | The utilization of a portion of these NOL carryforwards is limited due to limits on utilizing NOL carryforwards under Internal Revenue Service regulations following a change of control.

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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 reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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