STOCK OPTIONS (Tables)

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF STOCK OPTION ACTIVITIES

The following table summarizes the Company’s stock option activities for the years ended December 31, 2024 and 2023:

	Number of shares			Exercise price per share		Weighted average exercise price
Balance, December 31, 2022		1,686,000		$	1.70 – 4.13	$	3.26
Cancelled or expired		(564,000	)	$	3.46 – 4.13	$	3.55
Exercised		(8,000	)	$	1.70	$	1.70
Balance, December 31, 2023		1,114,000		$	1.75 – 3.61	$	3.13
Granted		1,081,000		$	2.00 – 4.05	$	2.12
Cancelled or expired		(275,000	)	$	1.75 – 3.61	$	2.54
Exercised		(80,000	)	$	1.75 – 2.44	$	2.31
Balance, December 31, 2024		1,840,000		$	2.00 – 4.05	$	2.68
Exercisable, December 31, 2024		939,000		$	2.00 – 3.61	$	2.71

SCHEDULE OF RECOGNIZED STOCK BASED COMPENSATION

During the years ended December 31, 2024 and 2023, the Company recognized stock based compensation associated with stock options as follows:

	2024		2023
Line item on the statement of income and comprehensive income:
Wages and administrative salaries	$	623,000	$	331,609
Consulting		50,130		63,471
	$	673,130	$	395,080

SCHEDULE OF STOCK OPTION FAIR VALUE ASSUMPTIONS

	2024
Expected life – years		3.0
Interest rate		1.76 – 4.11%
Volatility		66.01 – 71.59%
Fair value of options granted		$1.46 – 2.02