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INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
INCOME TAXES |
Schedule of income tax expense benefit |
|  | 2025 |  |  | 2024 |
United States |  | $ | (3,748,995 | ) |  | $ | (4,476,762 | )
Foreign |  |  | - |  |  |  | - |
Total |  | $ | (3,748,995 | ) |  | $ | (4,476,762 | )
Schedule of net income (loss) before income tax |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Current: |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
Total current |  |  | - |  |  |  | - |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
Total deferred |  |  | - |  |  |  | - |
Total Income Tax Expense (benefit) |  | $ | - |  |  | $ | - |
Schedule of effective income tax rate reconciliation |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |
Federal |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
Total Cash Paid for Income Taxes |  | $ | - |  |  | $ | - |
|  | 2025 Amount |  |  | Percent
Tax at U.S. federal statutory rate |  | $ | (787,289 | ) |  |  | -21.0 | %
State Income Taxes, net of federal benefit |  |  | - |  |  |  | 0.0 | %
Tax Credits |  |  | - |  |  |  | 0.0 | %
Stock-based compensation |  |  | - |  |  |  | 0.0 | %
Meals & Entertainment |  |  | 4,783 |  |  |  | 0.6 | %
Other |  |  | 5,336 |  |  |  | 0.7 | %
Change in federal valuation allowance |  |  | 777,170 |  |  |  | 22.3 | %
Effective tax rate |  | $ | - |  |  |  | 0.0 | %
Schedule of provision for (benefit from) income taxes |
|  | As of December 31, 2024 |
Income (Loss) before income tax |  | $ | (4,476,762 | )
US statutory corporate income tax rate |  |  | 28 | %
Income tax expense computed at US statutory corporate income tax rate |  |  | (1,253,493 | )
Reconciling items: |  |  |  |
Change in valuation allowance on deferred tax assets |  |  | 1,152,938 |
Provision to prior year tax return |  |  | 68,437 |
Meals and Entertainment |  |  | 2,330 |
Other |  |  | 29,788 |
Income tax expense (benefit) |  | $ | - |
Schedule of deferred income tax assets (liabilities) |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Reserve for Credit Losses |  | $ | 322,000 |  |  | $ | 624,000 |
Inventory Reserve |  |  | 140,000 |  |  |  | 308,000 |
Accrued Expenses |  |  | 159,000 |  |  |  | 86,000 |
Intangible Assets |  |  | 126,000 |  |  |  | 98,000 |
Allowance for Sales Returns |  |  | 13,000 |  |  |  | 64,000 |
Capitalized R&D |  |  | - |  |  |  | 175,000 |
Stock-Based Compensation |  |  | 1,163,000 |  |  |  | 1,278,000 |
Operating lease right-of-use liabilities |  |  | 144,000 |  |  |  | 180,000 |
Net operating losses - federal |  |  | 5,945,000 |  |  |  | 4,711,000 |
Net operating losses - state |  |  | 1,805,000 |  |  |  | 1,403,000 |
Valuation Allowance |  |  | (9,719,000 | ) |  |  | (8,692,000 | )
Deferred Tax Assets |  |  | 98,000 |  |  |  | 235,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  |  | (90,000 | ) |  |  | (158,000 | )
Property and Equipment |  |  | (8,000 | ) |  |  | (77,000 | )
|  |  | (98,000 | ) |  |  | (235,000 | )
Net Deferred Tax Assets and Liabilities |  | $ | - |  |  | $ | - |

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