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SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)
Dec. 31, 2025
Dec. 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 [1] (139,102)
Operating lease, right-of-use assets (1,684,924)
Total deferred tax liabilities (1,824,026)
Net deferred tax asset (liability)
[1] 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.