Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Components of Loss Before Income Tax Benefit

The components of loss before income tax benefit are presented as follows:

	December 31,
	2025			2024
United States	$	(3,065,304	)	$	(3,756,366	)
Foreign		(1,218,031	)		(649,898	)
Loss before Income Taxes	$	(4,283,335	)	$	(4,406,264	)

Schedule of (Benefit) Provision for Income Taxes

The Company’s (benefit) provision for income taxes is comprised of the following: 

	December 31,
	2025			2024
Current:
Federal	$	(13,039	)	$	-
State and local		6,758			11,888
Foreign		16,230			35,520
Total Current Tax Expense		9,949			47,408
Deferred:
Federal		(1,661,100	)		-
State and local		(395,500	)		-
Foreign		(280,148	)		(184,997	)
Total Deferred Tax Benefit		(2,336,748	)		(184,997	)
Total Tax Benefit	$	(2,326,799	)	$	(137,589	)

Schedule of Reconciliation of the Provision for Income Taxes

A reconciliation of the provision for income taxes to the amount computed by applying the 21% statutory U.S. federal income tax rate to income before income taxes after the adoption of ASU 2023-09 is as follows:

	December 31, 2025
	Amount			Percent
Income tax at statutory federal tax rate	$	(899,652	)		21.0	%
State and local income tax, net of federal income tax effect1		(390,133	)		9.1	%
Foreign tax effects		(24,361	)		0.6	%
Change in valuation allowances		(1,753,177	)		40.9	%
Nontaxable or nondeductible items:
Other nontaxable of nondeductible items		(521	)		0.0	%
Gain on Non-Deductible Goodwill		559,278			(13.1	)%
Other		181,767			(4.2	)%
Effective tax rate	$	(2,326,799	)		54.3	%

¹ State taxes in California, New Jersey, New York, and New York City made up the majority (greater than 50%) of the tax effect in this category.

Schedule of Reconciliation of the Provision for Income Taxes U.S. Federal Income Tax Rate to Income Before Income Taxes for Years Prior

A reconciliation of the provision for income taxes to the amount computed by applying the 21% statutory U.S. federal income tax rate to income before income taxes for years prior to the adoption of ASU 2023-09 is as follows:

	2025			2024
Income tax benefit at federal statutory rate		21.0	%		21.0	%
Permanent Differences		-	%		-	%
Transaction Costs		(8.2	)%		-	%
State and local taxes		1.1	%		-	%
Valuation allowance		(7.5	)%		(17.2	)%
Deferred tax adjustment		-	%		(0.8	)%
Share based compensation		(3.6	)%		(2.6	)%
Foreign Income Tax Rate Differential		0.3	%		0.4	%
Other		-	%		0.2	%
Effective tax rate		3.1	%		1.0	%

Schedule of Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	December 31,
	2025			2024
Deferred Tax Assets:
U.S. federal and state net operating losses	$	4,623,197		$	2,578,441
Foreign net operating losses		149,960			-
Share-based compensation		472,537			342,510
Amortization of intangible assets		-			290,536
Lease Liability		320,600			16,981
Capitalized IRC §174 costs		1,478,954			2,638,434
Tax credits		62,969			62,969
Other		308,478			662,165
Subtotal		7,416,695			6,592,036
Less Valuation Allowance:		(5,242,904	)		(6,568,063	)
Total Deferred Tax Assets		2,173,791			23,973
Deferred Tax Liabilities:
Amortization of intangible assets		(1,922,537	)		(430,455	)
Property and equipment		(20,919	)		(12,384	)
Right of Use		(319,395	)		-
Other		(59,838	)		(10,179	)
Total Deferred Tax Liabilities		(2,322,689	)		(453,018	)
Net Deferred Tax Liability	$	(148,898	)	$	(429,045	)

Schedule of Income Tax Paid

	December 31, 2025
Income taxes paid, net of refunds received, consisted of the following:
Federal	$	22,500
State and local		3,553
Foreign		26,529
Income taxes paid, net of refunds received	$	52,582