INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF THE DIFFERENCES BETWEEN THE EFFECTIVE AND STATUTORY INCOME TAX RATES

A reconciliation of the differences between the effective and statutory income tax rates for the years ended December 31, 2025 and 2024 are shown below:

	2025						2024
	Amount			Percent			Amount			Percent
Federal statutory rates	$	(1,144	)		21.0	%	$	(547	)		21.0	%
State income taxes		(381	)		7.0	%		(182	)		7.0	%
Other		-			-	%		(13	)		0.5	%
Valuation allowance against net deferred tax assets		1,525			(28.0	)%		742			(28.5	)%
Effective rate	$	-			-	%	$	-			-	%

SCHEDULE OF SIGNIFICANT COMPONENTS OF THE DEFERRED TAX ASSETS AND LIABILITIES

At December 31, 2024 and 2023, the significant components of the deferred tax assets are summarized below:

	2025			2024
Deferred income tax assets:
Net operating loss carryforwards	$	2,766		$	1,199
Capitalized R&D expenses		482			90
Total deferred income tax assets		3,248			1,289
Less: valuation allowance		(3,009	)		(841	)
Total net deferred income taxes		239			448
Deferred income tax liabilities:
Amortization of intangibles		(17	)		(62	)
Accrual to cash		(222	)		(386	)
Total deferred income tax liabilities		(239	)		(448	)
Total deferred income tax assets	$	-		$	-