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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF INCOME TAX PROVISION | The income tax provision for the years ended December 31, 2025 and 2024 consisted of the following: SCHEDULE OF INCOME TAX PROVISION
|  | For the year ended December 31, 2025 |  |  | For the year ended December 31, 2024 |
Computed “Expected” Income Taxes |  | $ | - |  |  | $ | 208,439 |
Non C-Corporation Income |  |  | - |  |  |  | (208,439 | )
Entity Level State Income Tax on LLC Income |  |  | 956 |  |  |  | - |
Income tax payable |  |  | 956 |  |  |  | - |
|  | For the year ended December 31,2025 |  |  | For the year ended December 31,2024 |
Current |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | 956 |  |  |  | - |
Total current income tax provision |  |  | 956 |  |  |  | - |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | (132,911 | ) |  |  | - |
State |  |  | - |  |  |  | - |
Total deferred taxes |  |  | (132,911 | ) |  |  | - |
Total provision for income taxes |  | $ | (131,955 | ) |  | $ | - |
SCHEDULE OF DEFERRED TAX ASSETS | The tax effect of temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases that give rise to deferred tax assets and liabilities is as follows: SCHEDULE OF DEFERRED TAX ASSETS
|  | December 31, 2025 |  |  | December 31, 2024 |
Deferred tax assets: |  | $ |  |  |  | $ |  |
Interest deduction limitation |  |  | 10,678 |  |  |  | - |
Net operating loss carry forward |  |  | 310,414 |  |  |  | - |
Accruals and reserves |  |  | 1,163 |  |  |  | - |
Stock based compensation |  |  | 242,535 |  |  |  | - |
Operating lease liabilities |  |  | 1,710,130 |  |  |  | - |
Other assets |  |  | 58,631 |  |  |  | - |
Less: valuation allowance |  |  | (509,525 | ) |  |  | - |
Total deferred tax assets |  | $ | 1,824,026 |  |  | $ | - |
Goodwill and identifiable intangible assets* |  |  | (139,102 | ) |  |  | - |
Operating lease, right-of-use assets |  |  | (1,684,924 | ) |  |  | - |
Total deferred tax liabilities |  | $ | (1,824,026 | ) |  | $ | - |
Net deferred tax asset (liability) |  | $ | - |  |  | $ | - |
* | In connection with the Company’s 2025 incorporation and related acquisition/accounting, the Company recorded deferred tax liabilities associated with purchase accounting adjustments (primarily identifiable intangible assets). These deferred tax liabilities were recorded as part of acquisition accounting and did not affect the current-year income tax provision.
SCHEDULE OF COMPANY’S EFFECTIVE TAX RATE | The following table summarizes the Company’s effective tax rate: SCHEDULE OF COMPANY’S EFFECTIVE TAX RATE
|  | For the year ended December 31, 2025 |  |  | For the year ended December 31, 2024 |
Statutory tax rate |  |  |  |  |  |  |  |
Federal |  |  | 21.00 | % |  |  | 21.00 | %
State and local taxes (net of federal tax benefit) |  |  | 6.83 | % |  |  | 0.00 | %
Income not subject to corporate tax |  |  | 9.59 | % |  |  | (21.00 | )%
Change in valuation allowance |  |  | (31.77 | )% |  |  | 0.00 | %
Tax Rate Change |  |  | (1.92 | )% |  |  | 0.00 | %
Deferred Tax Adjustments |  |  | 4.65 | % |  |  | 0.00 | %
Other |  |  | (0.16 | )% |  |  | 0.00 | %
Effective tax rate |  |  | 8.22 | % |  |  | 0.00 | %
SCHEDULE OF NET OPERATING LOSSES AND TAX CREDIT CARRYFORWARDS | Prior to 2025, the Company was an LLC and therefore it had no net operating loss carryforwards. Net operating losses and tax credit carryforwards as of December 31, 2025 were as follows: SCHEDULE OF NET OPERATING LOSSES AND TAX CREDIT CARRYFORWARDS
|  | Amount |  |  | Expiration Year |
|  | As of December 31, 2025 |
|  | Amount |  |  | Expiration Year |
Net operating losses, federal |  | $ | 1,220,368 |  |  |  | Do not expire |
Net operating losses, state |  |  | 1,238,366 |  |  |  | Various, starting in 15 years |
Tax credits, federal |  |  | - |  |  |  | - |
Tax credits, state |  |  | - |  |  |  | - |

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