SHARE BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2026

Business Combination [Line Items]

SUMMARY OF STOCK OPTIONS ACTIVITY

A summary of nonstatutory stock option activity during the three months ended March 31, 2026 is included below.

	Number of Awards		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Outstanding at December 31, 2025		1,187,500	$	4.00		9.11		-
Granted		100,000	$	1.82		9.98		-
Exercised		-		-
Forfeited		-		-
Outstanding at March 31, 2026		1,287,500	$	3.83		9.86		-
Outstanding and exercisable		638,017	$	3.83		9.11		-

SUMMARY OF FAIR VALUE OF EACH MARKET BASED AWARDS GRANTED

The fair value of each option granted was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the following assumptions:

	2025			2026
Expected life (in years)		5.66			5.17
Expected stock price volatility		49.20	%		46.53	%
Risk-free interest rate		4.19	%		4.52	%
Dividend rate		0.00	%		0.00	%

SUMMARY OF MARKET-BASED AWARDS

	Performance-Based				Market-Based
	Number of Awards		Weighted- Average Grant Date Fair Value		Number of Awards		Weighted- Average Grant Date Fair Value
Outstanding at December 31, 2025		225,000	$	4.00		250,000	$	0.04
Granted
Change in units based on performance		-		-		-		-
Forfeited		-		-		-		-
Outstanding at March 31, 2026		225,000	$	4.00		250,000	$	0.04

SCHEDULE OF RESTRICTED STOCK UNITS

	March 31, 2026
	Number of Awards			Weighted Average Grant Date Fair Value
Beginning balance		-		$	-
Issued RSUs during the period		75,000			1.12
Vested RSUs during the period		(18,750	)		1.12
Remaining unvested RSUs		56,250		$	1.12

SUMMARY OF FAIR VALUE OF STOCK WARRANTS

The grant date fair value of the Company’s stock warrants was $2.00, which was calculated using the Black-Scholes Merton option-pricing model with the following assumptions:

	February 2025 Grant Date
Expected life (in years)		5.0
Expected stock price volatility		56.83	%
Risk-free interest rate		4.16	%
Dividend rate		0	%

Valuation Technique, Monte Carlo Pricing Model [Member]

Business Combination [Line Items]

SUMMARY OF FAIR VALUE OF EACH MARKET BASED AWARDS GRANTED

The fair value of each market-based awards granted was estimated on the date of grant using a Monte Carlo pricing model with the following assumptions:

	Grant Date
Derived service period (years)		1.44 – 1.48
Dividend rate		-	%
Risk-free interest rate		4.08	%
Expected stock price volatility		41.56	%