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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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-Topic 260
-SubTopic 10
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