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INCOME TAXES (Tables)

12 Months Ended

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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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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