XML 63 R48.htm IDEA: XBRL DOCUMENT v3.25.2

STOCK-BASED COMPENSATION (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF OPTION ACTIVITY

Compensation-based stock option activity for qualified and unqualified stock options are summarized below:

 SCHEDULE OF OPTION ACTIVITY

		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Life In Years				Intrinsic Value
Outstanding, December 31, 2024			1,131,000			$	0.93								-
Granted			-				0
Exercised			-				0
Forfeited			-				0
Outstanding, March 31, 2025			1,131,000			$	0.93				4.5			$	-
Exercisable, March 31, 2025			1,103,500			$	0.93				4.5			$	-

 SCHEDULE OF OPTION ACTIVITY

		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Life In Years				Intrinsic Value
Outstanding, January 1, 2024			-			$	-								-
Granted			1,131,000				0.93
Exercised			-				0
Forfeited			-				0
Outstanding, December 31, 2024			1,131,000			$	0.93				4.8			$	-
Exercisable, December 31, 2024			783,500			$	0.93				4.8			$	-

SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE

The following table summarizes information about options to purchase shares of the Company’s Class A common stock outstanding and exercisable at March 31, 2025:

 SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE

Options Outstanding								Options Exerciseable
Exercise Price				Outstanding Number of Options				Weighted Average Remaining Life In Years		Exerciseable Number of Options
$	0.93				1,131,000			4.5			1,103,500
					1,131,000						1,103,500

The following table summarizes information about options to purchase shares of the Company’s Class A Common Stock outstanding and exercisable at December 31, 2024:

 SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE

Options Outstanding								Options Exerciseable
Exercise Price				Outstanding Number of Options				Weighted Average Remaining Life In Years				Exerciseable Number of Options
$	0.93				1,131,000				4.8				783,500
					1,131,000								783,500

SCHEDULE OF STOCK OPTION GRANTED IN VALUATION ASSUMPTIONS

In applying the Black-Scholes option pricing model to stock options granted, the Company used the following assumptions:

 SCHEDULE OF STOCK OPTION GRANTED IN VALUATION ASSUMPTIONS

		For the Years Ended December 31,
		2024				2023
Risk free interest rate			3.88	%			0.00	%
Expected term (years)			5.00 - 5.25				0-
Expected volatility			53.49	%			0.00	%
Expected dividends			0.00	%			0.00	%

SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

The following table presents information related to stock-based compensation expense:

 SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

		For the Three Months Ended March 31,				Unrecognized at March 31,				Weighted Average Remaining Amortization Period
		2025				2025				(Years)
General and administrative		$	3,341			$	7,798				0.75
Total		$	3,341			$	7,798				0.75

The following table presents information related to stock-based compensation expense:

 SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

										Weighted Average
		For the Year Ended Decemebr 31,				Unrecognized at December 31,				Remaining Amortization Period
		2024				2024				(Years)
General and administrative		$	538,323			$	13,368				1.00
Total		$	538,323			$	13,368				1.00

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration