STOCK BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF RECOGNIZED STOCK BASED COMPENSATION

During the three months ended March 31, 2026 and 2025, the Company recognized stock based compensation associated with stock options as follows:

	March 31, 2026		March 31, 2025
Line item on the statement of operations and comprehensive income (loss):
Wages, administrative salaries and benefits	$	87,443	$	79,740
Professional fees		22,330		18,180
	$	109,773	$	97,920

SCHEDULE OF STOCK OPTION ACTIVITIES

The following table summarizes the Company’s stock option activities for the three months ended March 31, 2026 and the full year ended December 31, 2025:

	Number of shares			Exercise price per share		Weighted average exercise price
Balance, December 31, 2024		1,850,000		$	2.00 – 4.05	$	2.68
Granted		66,000		$	7.00	$	7.00
Cancelled or expired		(5,000	)	$	2.00 – 3.61	$	2.84
Exercised		(212,000	)	$	2.00 – 3.61	$	2.80
Balance, December 31, 2025		1,699,000		$	2.00 – 7.00	$	2.83
Exercised		(15,000	)	$	2.44 – 4.05	$	3.35
Balance, March 31, 2026		1,684,000		$	2.00 – 7.00	$	2.84
Exercisable, March 31, 2026		1,068,000		$	2.00 – 7.00	$	2.75