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SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SCHEDULE OF SEGMENT REPORTING

The following table shows information by reportable segment for 2025 and 2024, including the reconciliation to income before income tax:

 SCHEDULE OF SEGMENT REPORTING

		Consulting services				Health services				Corporate and support				Consolidated
Fiscal year ended December 31, 2025
Revenue		$	1,556,856			$	7,778,735			$	-			$	9,335,591
Cost of revenue and operating expenses			1,062,656				6,997,530				2,030,813				10,090,998
Income (loss) from operations		$	494,200			$	781,205			$	(2,030,813	)		$	(755,407	)
Other expenses, net															290,038
Income before income taxes														$	(465,369	)

		Consulting services				Health services				Corporate and support				Consolidated
Fiscal year ended December 31, 2024
Revenue		$	3,132,533			$	8,444,315			$	-			$	11,576,848
Cost of revenue and operating expenses			1,011,171				7,345,055				1,359,687				9,715,913
Income (loss) from operations		$	2,121,362			$	1,099,260			$	(1,359,687	)		$	1,860,935
Other expenses, net															82,488
Income before income taxes														$	1,943,423

		Consulting services				Health services				Corporate and support				Consolidated
Fiscal year ended December 31, 2023
Revenue		$	1,439,315			$	9,524,050			$	-			$	10,963,365
Cost of revenue and operating expenses			186,956				8,834,514				636,694				9,658,164
Income (loss) from operations		$	1,252,359			$	689,536			$	(636,694	)		$	1,305,201
Other income, net															81,722
Income before income taxes														$	1,386,923

The health services have the two operations, osteopathic clinics and osteopathic beauty salons:

		Osteopathic clinics				Osteopathic beauty salons				Health services
Fiscal year ended December 31, 2025
Revenue		$	7,490,307			$	288,428			$	7,778,735
Cost of revenue and operating expenses			6,681,736				315,794				6,997,530
Income (loss) from operations		$	808,571			$	(27,366	)		$	781,205

		Osteopathic clinics				Osteopathic beauty salons				Health services
Fiscal year ended December 31, 2024
Revenue		$	7,826,794			$	617,521			$	8,444,315
Cost of revenue and operating expenses			6,485,114				859,941				7,345,055
Income (loss) from operations		$	1,341,680			$	(242,420	)		$	1,099,260

		Osteopathic clinics				Osteopathic beauty salons				Health services
Fiscal year ended December 31, 2023
Revenue		$	8,314,802			$	1,209,248			$	9,524,050
Cost of revenue and operating expenses			7,221,931				1,612,583				8,834,514
Income (loss) from operations		$	1,092,871			$	(403,335	)		$	689,536

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

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X

- References

No definition available.

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