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INCOME TAXES (Tables)

12 Months Ended

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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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.

+ References

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-Topic 740
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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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