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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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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