ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following at March 31, 2026 and December 31, 2025:

	March 31, 2026		December 31, 2025
Payroll and related benefits	$	1,297,080	$	2,260,559
Professional fees		481,000		734,930
Accrued offering costs		3,140,372		-
Accrued interest		177,843		-
Accrued rent		-		120,000
Accrued other taxes		-		100,000
Other		495,325		480,508
Total accrued expenses and other current liabilities	$	5,591,620	$	3,695,997