v3.26.1
NOTES PAYABLE AND LOAN FACILITY (Tables)
3 Months Ended
Mar. 31, 2026
Short-Term Debt [Line Items]  
SCHEDULE OF SHAREHOLDER, CONVERTIBLE AND CONTINGENTLY CONVERTIBLE NOTES PAYABLE

The following table summarizes shareholder, convertible and contingently convertible notes payable:

 

   March 31,   December 31, 
   2026   2025 
         
Shareholder, convertible and contingently convertible notes  $19,500   $19,500 
Accrued interest   12,324    11,934 
           
Total shareholder notes and accrued interest   31,824    31,434 
           
Less: current maturities   (31,824)   (31,434)
           
Total long-term debt  $-   $- 
SCHEDULE OF RELATED PARTY DEBT

The following table summarizes related party debt:

 

   March 31,   December 31, 
   2026   2025 
         
Rotman Family convertible notes  $838,807   $838,807 
Rotman Family nonconvertible note   140,000    140,000 
Accrued interest   138,530    110,130 
Debt discount   (58,745)   (117,490)
           
Due to related party   1,058,592    971,447 
Less: current maturities   (1,058,592)   (971,447)
           
Due to related party, noncurrent  $-   $- 
Rotman Family Convertible Notes [Member]  
Short-Term Debt [Line Items]  
SCHEDULE OF NOTES PAYABLE

The following table summarizes the Rotman Family Convertible Notes:

 

          March 31,   December 31, 
          Carrying Amount 
          March 31,   December 31, 
   Issue Date  Principal Amount   2026   2025 
Jamie Rotman 5% note due August 2024  8/17/2021  $5,000   $6,564   $6,464 
Blue Oar 12% note due July 2026  12/31/2025   833,807    923,815    897,265 
                   
Carrying amount     $838,807    930,379    903,729 
Less: debt discount           (58,745)   (117,490)
                   
Convertible notes net           871,634    786,239 
Less: current maturities           (871,634)   (786,239)
                   
Convertible notes noncurrent          $-   $- 
Rotman Family Non Convertible Notes [Member]  
Short-Term Debt [Line Items]  
SCHEDULE OF NOTES PAYABLE

The following table summarizes the Rotman Family Nonconvertible Note:

 

          March 31,   December 31, 
          Carrying Amount 
          March 31,   December 31, 
   Issue Date  Principal Amount   2026   2025 
Bernard Rotman 5% note due December 2023  7/18/2019  $140,000   $186,958   $185,208