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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of provision for income taxes |
Schedule of provision for income taxes |  |  |  |  |  |  |  |
|  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |  |  |
Federal |  |  | – |  |  |  | – |
State |  |  | 13,922 |  |  |  | 14,240 |
Foreign |  |  | 199,522 |  |  |  | – |
Subtotal |  |  | 213,444 |  |  |  | 14,240 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | – |  |  |  | – |
State |  |  | – |  |  |  | – |
Foreign |  |  | (307,101 | ) |  |  | – |
Subtotal |  |  | (307,101 | ) |  |  | – |
Cushion |  |  |  |  |  |  |  |
Net provision (benefit) |  |  | (93,657 | ) |  |  | 14,240 |
Schedule of pretax loss |
Schedule of pretax loss |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
United States |  | $ | (10,537 | ) |  | $ | (15,682 | )
International |  | $ | (839 | ) |  | $ | (366 | )
Schedule of income tax reconciliation |
Schedule of income tax reconciliation |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Computed “expected” tax expense (benefit) |  | $ | (2,389 | ) |  | $ | (3,370 | )
State taxes, net of federal benefit |  |  | (761 | ) |  |  | (933 | )
Change in FV of Contingent Consideration |  |  | (982 | ) |  |  | – |
Non-deductible stock options |  |  | 336 |  |  |  | 14 |
Non-deductible items |  |  | 11 |  |  |  | 48 |
Foreign tax rate differential |  |  | 69 |  |  |  | 22 |
True-up to tax return |  |  | 210 |  |  |  | 70 |
Change in deferred tax asset valuation allowance |  |  | 3,412 |  |  |  | 4,161 |
Total |  | $ | (94 | ) |  | $ | 12 |
Schedule of deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Stock options |  | $ | 1,081 |  |  | $ | 1,115 |
Deferred Revenue |  |  | 151 |  |  |  | 147 |
Capitalized R&D |  |  | 828 |  |  |  | 286 |
Patents/Intangible Assets |  |  | 1,424 |  |  |  | 1,598 |
Lease Liability |  |  | 456 |  |  |  | 297 |
Other |  |  | 310 |  |  |  | 287 |
Net operating loss carryforward |  |  | 22,167 |  |  |  | 19,035 |
Total gross deferred tax assets |  |  | 26,417 |  |  |  | 22,765 |
Less: Deferred tax asset valuation allowance |  |  | (25,913 | ) |  |  | (22,500 | )
Total net deferred tax assets |  |  | 504 |  |  |  | 265 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
ROU Asset |  |  | (442 | ) |  |  | (283 | )
Depreciation |  |  | (1,352 | ) |  |  | (1,680 | )
Total deferred tax liabilities |  |  | (1,794 | ) |  |  | (1,963 | )
Total net deferred taxes |  | $ | (1,290 | ) |  | $ | (1,698 | )

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