INCOME TAXES (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Income Tax Disclosure [Abstract] |
|
| SCHEDULE OF INCOME TAX EXPENSE AND TAXES PAID BY JURISDICTION |
SCHEDULE OF INCOME TAX EXPENSE AND TAXES PAID BY JURISDICTION
| |
|
2025 |
|
|
2024 |
|
| |
|
December 31, |
|
| |
|
2025 |
|
|
2024 |
|
| Current: |
|
|
|
|
|
|
|
|
| Federal |
|
$ |
— |
|
|
$ |
— |
|
| State and local(1)
|
|
|
44,042 |
|
|
|
11,650 |
|
| Foreign |
|
|
— |
|
|
|
— |
|
| Total |
|
$ |
44,042 |
|
|
$ |
11,650 |
|
| |
(1) |
For the year ended December 31, 2025, state and local taxes, net of federal benefit, were attributable to Texas and Delaware. |
|
| SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES |
SCHEDULE
OF DEFERRED TAX ASSETS AND LIABILITIES
| |
|
2025 |
|
|
2024 |
|
| |
|
December 31, |
|
| |
|
2025 |
|
|
2024 |
|
| Deferred tax assets: |
|
|
|
|
|
|
|
|
| Net operating loss carryover |
|
$ |
9,916,597 |
|
|
$ |
8,185,845 |
|
| Stock compensation |
|
|
247,574 |
|
|
|
247,574 |
|
| Capitalized R&E costs |
|
|
817,594 |
|
|
|
662,855 |
|
| Bad debt expense |
|
|
96,680 |
|
|
|
203,323 |
|
| Other |
|
|
165,788 |
|
|
|
107,538 |
|
| Operating lease liabilities |
|
|
196,805 |
|
|
|
274,962 |
|
| Tax credits |
|
|
510,729 |
|
|
|
480,724 |
|
| Total deferred tax assets |
|
|
11,951,767 |
|
|
|
10,162,821 |
|
| Deferred tax liability: |
|
|
|
|
|
|
|
|
| Right-of-use asset tax liability |
|
$ |
(145,862 |
) |
|
$ |
(261,215 |
) |
| Depreciation and amortization |
|
|
(39,136 |
) |
|
|
(50,463 |
) |
| Total deferred tax liability |
|
|
(184,998 |
) |
|
|
(311,678 |
) |
| Less: valuation allowance |
|
|
(11,766,769 |
) |
|
|
(9,851,143 |
) |
| Deferred
tax assets (liabilities), net |
|
$ |
— |
|
|
$ |
— |
|
|
| SCHEDULE OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE |
The
reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2025
and 2024, was as follows:
SCHEDULE
OF RECONCILIATION OF STATUTORY FEDERAL INCOME TAX RATE
| T |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
December 31, |
|
| |
|
2025 |
|
|
2024 |
|
| Tax at federal statutory rate |
|
$ |
(3,131,048 |
) |
|
|
-21.00 |
% |
|
$ |
(1,898,365 |
) |
|
|
-21.00 |
% |
| Permanent differences |
|
|
953,106 |
|
|
|
6.4 |
% |
|
|
7,219 |
|
|
|
0.1 |
% |
| Research and development credits |
|
|
(103,949 |
) |
|
|
-0.7 |
% |
|
|
(73,945) |
|
|
|
-0.8 |
% |
| Deferred true-up |
|
|
366,263 |
|
|
|
2.5 |
% |
|
|
— |
|
|
|
0.0 |
% |
| Change in valuation allowance |
|
|
1,915,628 |
|
|
|
12.8 |
% |
|
|
1,965,091 |
|
|
|
21.7 |
% |
| Effective income tax rate |
|
$ |
— |
|
|
|
0.00 |
% |
|
$ |
— |
|
|
|
0.00 |
% |
|
| SCHEDULE OF UNRECOGNIZED TAX BENEFITS |
SCHEDULE
OF UNRECOGNIZED TAX BENEFITS
| |
|
2024 |
|
|
2023 |
|
| |
|
December 31, |
|
| |
|
2025 |
|
|
2024 |
|
| Beginning balance |
|
$ |
281,207 |
|
|
$ |
249,516 |
|
| Deductions based on tax positions related to the prior year |
|
|
(31,691 |
) |
|
|
— |
|
| Additions based on tax positions related to the current year |
|
|
44,549 |
|
|
|
31,691 |
|
| Ending balance |
|
$ |
294,065 |
|
|
$ |
281,207 |
|
|