v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
INCOME TAXES  
Schedule of components of net deferred tax assets

 

 

December 31,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Deferred tax assets:

 

 

 

 

 

 

NOL carryover

 

$962,767

 

 

$270,061

 

Temporary differences

 

 

 

 

 

 

 

 

Stock based compensation

 

$108,405

 

 

$-

 

Amortization of intangible assets

 

$26,172

 

 

$-

 

Impairment of intangible asset

 

$617,032

 

 

$41,621

 

Amortization of debt discount

 

 12,309

 

 

 -

 

Bad debt expense

 

$6,300

 

 

$6,300

 

Sub total

 

$1,732,985

 

 

$317,982

 

Valuation allowance

 

$(1,732,985)

 

$(317,982)

Net deferred tax asset

 

$-

 

 

$-

 

Change in valuation allowance

 

 1,415,003

 

 

$

 -

 

Schedule of reconciliation of income tax provision

 

 

December 31,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Rate Reconciliation:

 

 

 

 

 

 

Expected tax at statutory rate

 

$(1,636,094)

 

$-

 

Permanent differences

 

 

221,091

 

 

 

-

 

Current year change in valuation allowance

 

 

1,415,003

 

 

 

-

 

 

 

 

 

 

 

 

 

 

Income tax provision (benefit)

 

$-

 

 

$-