INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

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, 2024 and 2023 are shown below:

	2024						2023
	Amount			Percent			Amount			Percent
Federal statutory rates	$	(547	)		21.0	%	$	(381	)		21.0	%
State income taxes		(182	)		7.0	%		(145	)		7.0	%
Permanent differences		102			-3.9	%		-			0.0	%
Other		(115	)		4.4	%		-			0.0	%
Valuation allowance against net deferred tax assets		742			-28.5	%		526			-28.0	%
Effective rate	$	-			0.0	%	$	-			0.0	%

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:

	2024			2023
Deferred income tax assets:
Net operating loss carryforwards	$	1,199		$	857
Accrual to cash		-			687
Capitalized research and development expenses		90			-
Amortization of intangibles		-			37
Total deferred income tax assets		1,289			1,581
Valuation allowance		(841	)		(1,581	)
Total net deferred income tax assets		448			0
Deferred income tax liabilities:
Amortization of intangibles		(62	)		-
Accrual to cash		(386	)		-
Total deferred income tax liabilities		(448	)		-
Total deferred income tax assets	$	-		$	-