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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Pre-Tax Book Income/(Loss)

Pre-Tax book income/(loss) has been recorded in the following jurisdictions:

		Tax Years Ended
		December 31, 2025				December 31, 2024
US		$	(16,807,849	)		$	(6,891,977	)
Foreign			(782,543	)			(844,997	)
From continuing operations			(17,590,392	)			(7,736,974	)
From discontinued operations (US)			-				(18,339,635	)
Total pre-tax income/(loss)		$	(17,590,392	)		$	(26,076,609	)

Schedule of Components of Income Tax Expense

The Company recorded no federal, state, or foreign income tax expense for the period ended December 31, 2025. The Company recorded federal and state income tax expense for the period ended December 31, 2024 of ($29,699) and ($24,561), respectively.

		Tax Years Ended
		December 31, 2025				December 31, 2024
Current:
Federal		$	-			$	(29,699	)
State			-				(24,561	)
Foreign			-				-
			-				(54,260	)
Deferred:
Federal			-				-
State			-				-
Foreign			-				-
			-				-
Income tax expense (benefit) for continuing operations			-				(54,260	)
Income tax expense (benefit) for discontinued operations			-				-
Total		$	-			$	(54,260	)

Schedule of Reconciliation Income Tax Rate

The following table presents the Company’s income tax rate reconciliation on continuing operations for the year ended December 31, 2025, prepared in accordance with the disclosure requirements of ASU 2023-09.

		Year Ended
		December 31, 2025
		Amount				Percent
U.S. Federal Statutory Tax Rate		$	(3,695,382	)			21.00	%
Foreign Tax Effects			163,363				-0.93	%
Changes in Valuation Allowances			2,879,844				-16.37	%
Nontaxable or Nondeductible Items
Equity offering costs			605,895				-3.44	%
Other nontaxable or nondeductible items			37,924				-0.22	%
Other Adjustments			8,356				-0.05	%
Effective Tax Rate		$	(0	)			0.00	%

The following table presents the reconciliation of the income tax provision (benefit) for prior periods using the legacy ASC 740 disclosure format for continuing operations.

		Year Ended
		December 31, 2024
U.S. federal taxes at statutory rate			(1,440,858	)
State tax			(24,561	)
Regulation-A Costs			12,985
Stock registration expenses			257,066
Other permanent differences			5,280
Other			(29,699	)
Change in valuation allowance			1,165,527
Total		$	(54,260	)

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

		Tax Years Ended
		December 31, 2025				December 31, 2024
Deferred tax assets:
Net operating loss carryforwards		$	8,572,166			$	5,309,474
Section 174 capitalization			343,947				430,891
Stock compensation			185,925				-
Other deferred tax assets			2,365				-
Gross deferred tax assets			9,104,403				5,740,365
Valuation allowance			(8,132,421	)			(4,951,573	)
Net deferred tax assets		$	971,982			$	788,792
Deferred tax liabilities
Property and equipment			(1,218	)			(1,468	)
Intangibles			(970,764	)			(787,324	)
Gross deferred tax liabilities			(971,982	)			(788,792	)
Net deferred tax liabilities			(971,982	)			(788,792	)
Net deferred taxes		$	-			$	-

Schedule of Cash Paid for Income Taxes (Net of Refunds)

Cash paid for incomes taxes (net of refunds) are as follows for the year ended December 31, 2025:

		Tax Year Ended
		December 31, 2025
U.S. Federal		$	-
U.S. State			-
Foreign
India			10,248
Nepal			11,895
Total income taxes paid, net		$	22,143

Schedule of Net Operating Loss Carryforwards and the Related Valuation Allowance

The following table summarizes net operating loss carryforwards and the related valuation allowance as of December 31, 2025 and 2024.

				December 31, 2025				December 31, 2024
A.		Valuation Allowance Increase			2,929,421				2,428,348
B.		Federal NOL Carryforward			36,192,280				22,085,100
C.		City of Dublin, OH NOL Carryforward, OH NOL Carryforward			21,913,264				14,232,690
D.		State of Ohio NOL Carryforward			-				18,753,731
E.		City of Columbus, OH NOL Carryforward, OH NOL Carryforward			10,863,854				-
F.		Florida NOL Carryforward			3,672,507				-

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