Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Tax Expense

The components of the provision for income tax expense are as follows for the years ended:

	December 31,
	2025			2024
Current taxes
Federal	$	18,447		$	—
State		6,299			—
Current taxes		24,746			—
True up for new state tax rate		(7,254	)
Perm differences		1,393
Temp differences		21,803			62,146
Change in valuation allowance		(23,656	)		(62,146	)
Provision for income tax expense	$	17,302		$	—

Summary of Significant Components of Deferred Tax Assets and Liabilities

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2025 and 2024:

	December 31,
	2025			2024
Deferred tax assets:
Equity based compensation	$	435,652		$	416,237
Allowance for doubtful accounts		5,209			5,954
Deferred Rent		6,372			(1,796	)
Reserves for slow moving inventory		44,394			50,292
Depreciation		87,285			52,867
Reserve for recall		10,247			0
Net operating loss carry forward		1,995,307			2,027,000
Total deferred tax assets		2,584,466			2,550,554
Deferred tax liabilities
Reserve for recall		-			-
Total deferred tax asset (liability)		-			-
Total deferred tax		2,584,466			2,550,554
Valuation allowance		(2,584,466	)		(2,550,554	)
Deferred tax assets, net of valuation allowance	$	-		$	-

Schedule of Differences Between Statutory Tax Rate and Effective Tax Rate

The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows:

	December 31,
	2025			2024
Statutory tax rate-Federal		21.00	%		21.00	%
State tax, net of Federal benefits		7.17	%		(4.00	)%
True up for new state tax rate		8.26	%
Permanent differences		(1.58	)%		0.11	%
Temporary differences		(24.82	)%		(1.17	)%
Change in valuation allowance		23.76	%		26.06	%
Effective tax rate		(13.740	)%		—	%