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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Taxes |
SCHEDULE OF CORRECTION ON THE PREVIOUSLY REPORTED | The following table presents the effect of the correction on the previously reported 2024 balances. The 2024 balances presented herein have been revised to reflect this correction. As of December 31, 2024 SCHEDULE OF CORRECTION ON THE PREVIOUSLY REPORTED
|  | As Previously Reported |  |  | Adjustment |  |  | As Revised |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
NOL carryforward |  | $ | 3,129,808 |  |  | $ | (3,085,556 | ) |  | $ | 44,252 |
Intangible assets |  |  | 1,958,875 |  |  |  | (1,958,875 | ) |  |  | - |
Warrant liability |  |  | 498,740 |  |  |  | (498,740 | ) |  |  | - |
Interest expense |  |  | 227,272 |  |  |  | (159,402 | ) |  |  | 67,870 |
ASC 842 - Lease Accounting |  |  | 89,309 |  |  |  | 10,808 |  |  |  | 100,117 |
Charitable contributions |  |  | 30,336 |  |  |  | (22,339 | ) |  |  | 7,997 |
UNICAP 263a Adjustment |  |  | (3,823 | ) |  |  | 8,196 |  |  |  | 4,373 |
Allowances |  |  | 7,485 |  |  |  | (5,250 | ) |  |  | 2,235 |
Total deferred tax assets |  |  | 5,938,002 |  |  |  | (5,711,158 | ) |  |  | 226,844 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Net book value of fixed assets |  |  | (32,905 | ) |  |  | 29,763 |  |  |  | (3,142 | )
Intangible assets |  |  | - |  |  |  | (31,652 | ) |  |  | (31,652 | )
Total deferred tax liabilities |  |  | (32,905 | ) |  |  | (1,889 | ) |  |  | (34,794 | )
Net deferred tax assets |  |  | 5,905,097 |  |  |  | (5,713,047 | ) |  |  | 192,050 |
Valuation allowance |  |  | (5,905,097 | ) |  |  | 5,713,047 |  |  |  | (192,050 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |  |  | $ | - |
SCHEDULE OF INCOME TAX EXPENSE (BENEFIT) | The Company did not have a provision for income taxes (current or deferred) for the years ended December 31, 2025 and 2024. The following table reconciles income tax expense (benefit) computed at the U.S. federal statutory rate to the income tax expense (benefit) reflected in the accompanying statement of operations, and reconciles the U.S. federal statutory income tax rate to the Company’s effective income tax rate for the years then ended. The 2024 amounts have been revised to reflect the correction described above. SCHEDULE OF INCOME TAX EXPENSE (BENEFIT)
|  | Amount |  |  | Rate % |  |  | Amount |  |  | Rate % |
|  | Year Ended December 31, 2025 |  |  | Year Ended December 31, 2024 (As Revised) |
|  | Amount |  |  | Rate % |  |  | Amount |  |  | Rate % |
U.S. federal statutory rate |  | $ | (826,518 | ) |  |  | 21.0 | % |  | $ | (946,358 | ) |  |  | 21.0 | %
State tax benefit net of federal benefit |  |  | (213,571 | ) |  |  | 5.4 | % |  |  | (244,537 | ) |  |  | 5.4 | %
Change in valuation allowance |  |  | 906,217 |  |  |  | -23.0 | % |  |  | 192,050 |  |  |  | -4.3 | %
True-Up & Deferred Adjustment |  |  | 486 |  |  |  | 0.0 | % |  |  | - |  |  |  | 0.0 | %
Debt extinguishment |  |  | 99,507 |  |  |  | -2.5 | % |  |  | - |  |  |  | 0.0 | %
Other permanent items |  |  | 21,825 |  |  |  | -0.6 | % |  |  | 746 |  |  |  | 0.0 | %
Change in tax rate |  |  | 126 |  |  |  | 0.0 | % |  |  | - |  |  |  | 0.0 | %
Other |  |  | 11,929 |  |  |  | -0.3 | % |  |  | - |  |  |  | 0.0 | %
Pre Spin-off tax adjustment |  |  | - |  |  |  | 0.0 | % |  |  | 998,099 |  |  |  | -22.1 | %
Income tax provision/(benefit) |  | $ | - |  |  |  | 0.0 | % |  | $ | - |  |  |  | 0.0 | %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | As of December 31, 2025 and 2024, the Company’s deferred tax assets and liabilities consisted of the effects of temporary differences attributable to the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2025 |  |  | 2024 revised |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 revised |
Deferred tax assets: |  |  |  |  |  |  |  |
NOL carryforward |  | $ | 654,697 |  |  | $ | 44,252 |
Accrued expenses |  |  | 20,661 |  |  |  | - |
Stock Compensation |  |  | 25,766 |  |  |  | - |
Interest expense |  |  | 335,593 |  |  |  | 67,870 |
ASC 842 - Lease Accounting |  |  | 119,949 |  |  |  | 100,117 |
Charitable contributions |  |  | 33,724 |  |  |  | 7,997 |
UNICAP 263a Adjustment |  |  | - |  |  |  | 4,373 |
Allowances |  |  | 4,986 |  |  |  | 2,235 |
Total deferred tax assets |  |  | 1,195,376 |  |  |  | 226,844 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Net book value of fixed assets |  |  | (44,410 | ) |  |  | (3,142 | )
Intangible assets |  |  | (49,098 | ) |  |  | (31,652 | )
UNICAP 263a Adjustment |  |  | (3,600 | ) |  |  | - |
Total deferred tax liabilities |  |  | (97,108 | ) |  |  | (34,794 | )
Net deferred tax assets |  |  | 1,098,268 |  |  |  | 192,050 |
Valuation allowance |  |  | (1,098,268 | ) |  |  | (192,050 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |

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