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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS INCOME TAX PROVISION

For the year ended December 31, 2025, the Company recorded no current or deferred income tax expense or benefit. For the year ended December 31, 2024, the Company recorded a deferred income tax benefit of $119,044. The components of the income tax provision are as follows:

 

    2025    2024 
    Year Ended December 31, 
    2025    2024 
Current:          
Federal  $-   $- 
State (California)   -    - 
Total current   -    - 
Deferred:          
Federal   -    (119,044)
State (California)   -    - 
Total deferred   -    (119,044)
Total income tax expense (benefit)  $-   $(119,044)
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

 

   2025   2024 
   December 31, 
   2025   2024 
Deferred tax assets:          
Net operating loss carryforwards  $32,423,194   $24,774,064 
Total gross deferred tax assets  $32,423,194   $24,774,064 
           
Deferred tax liabilities:          
Depreciation timing differences  $(1,840,170)  $(1,840,170)
Total deferred tax liabilities  $(1,840,170)  $(1,840,170)
           
Less: valuation allowance  $(30,832,014)  $(23,182,884)
           
Net deferred tax asset (liability)  $(248,990)  $(248,990)
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

 

   2025   %   2024   % 
Tax at federal statutory rate (21%)  $(5,933,037)   21.0%  $(2,777,383)   21.0%
Stock-based compensation   -    0.0%   47,411    -0.4%
Non-deductible items   734,704    -2.6%   1,449,317    -11.0%
Impairment of goodwill and intangibles   1,585,998    -5.6%   387,974    -2.9%
Change in valuation allowance   3,612,335    -12.8%   773,637    -5.8%
Total income tax expense (benefit)  $-    0.0%  $(119,044)   0.9%