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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of allowance for credit losses |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Beginning reserve |  | $ | 2,229,977 |  |  | $ | 1,494,347 |
Credit loss expense |  |  | 267,309 |  |  |  | 1,050,543 |
Write-offs and adjustments |  |  | (1,347,339 | ) |  |  | (314,913 | )
Ending Reserve |  | $ | 1,149,947 |  |  | $ | 2,229,977 |
Schedule of earnings per share |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Net loss |  | $ | (3,748,995 | ) |  | $ | (4,476,762 | )
Net loss attributable to common shareholders |  | $ | (3,748,995 | ) |  | $ | (4,476,762 | )
Basic weighted average common shares outstanding |  |  | 20,085,703 |  |  |  | 19,992,592 |
Diluted weighted average common shares outstanding |  |  | 20,085,703 |  |  |  | 19,992,592 |
|  | For the years ended December 31, |
Numerator |  | 2025 |  |  | 2024 |
Net loss |  | $ | (3,748,995 | ) |  | $ | (4,476,762 | )
Denominator: |  |  |  |  |  |  |  |
Basic weighted average common shares outstanding |  |  | 20,085,703 |  |  |  | 19,992,592 |
Effect of dilutive securities |  |  |  |  |  |  |  |
Warrants |  |  | - |  |  |  | - |
Convertible Debt |  |  | - |  |  |  | - |
Options |  |  | - |  |  |  | - |
RSUs |  |  |  |  |  |  |  |
Preferred Stock |  |  | - |  |  |  | - |
Diluted weighted average common shares outstanding |  |  | 20,085,703 |  |  |  | 19,992,592 |
Net loss per common share: |  |  |  |  |  |  |  |
Basic |  | $ | (0.19 | ) |  | $ | (0.22 | )
Diluted |  | $ | (0.19 | ) |  | $ | (0.22 | )
Schedule of anti-dilutive securities |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Balance, beginning of year |  | $ | 211,724 |  |  | $ | - |
Deposits Received |  |  | 1,991,611 |  |  |  | 1,225,734 |
Deposits applied to Revenue |  |  | (1,779,303 | ) |  |  | (1,014,010 | )
Balance, end of year |  | $ | 424,032 |  |  | $ | 211,724 |
Schedule of disaggregation of revenue |
|  | 2025 |  |  | 2024 |
Gross accounts receivable |  | $ | 1,886,944 |  |  | $ | 4,338,115 |
Less: Allowance for credit losses |  |  | (1,149,947 | ) |  |  | (2,229,977 | )
Less: Allowance for sales returns |  |  | (47,844 | ) |  |  | (227,000 | )
Accounts receivable, net |  | $ | 689,153 |  |  | $ | 1,881,138 |

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