INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF EARNING (LOSS) BEFORE INCOME TAX

The Company’s U.S. and foreign loss before income taxes are set forth below:

	December 31,
	2025			2024
United States	$	(7,463,931	)	$	(7,465,630	)
Foreign		(1,308,056	)		(2,100,427	)
Total	$	(8,771,987	)	$	(9,566,057	)

SCHEDULE OF INCOME TAX EXPENSE BENEFITS

	December 31,
	2025		2024
Current:
Federal	$	—	$	—
State		—		(8,930	)
Foreign		—	$	—
	$	—	$	(8,930	)
Deferred:
Federal	$	—	$	—
State		—		—
Foreign		—		—
	$	—	$	—
Total income tax expense	$	—	$	(8,930	)

SCHEDULE OF EFFECTIVE STATUTORY INCOME TAX RATE

	2025
	Amount			Percentage
Income before provision for income taxes	$	(8,771,987	)
U.S. Federal Statutory Tax Rate at 21%		(1,842,117	)		21.00	%
State and Local Income Taxes, Net of Federal Income Tax Effect *
State Changes in Valuation Allowances		(11,600	)		(0.1	)%
State Prior Year True Up		(97,438	)		1.1	%
State Change in Tax Rate		158,813			(1.8	)%
State Taxes - Deferred, net of FBOS		(32,977	)		0.4	%
Other		311			0.0	%
Foreign Tax Effects
Canada
Change in VA		566,162			(6.4	)%
CTA		(221,721	)		2.5	%
Other		(70,980	)		0.8	%
Australia
Change in VA		(756	)		—	%
Prior Year True Up		33,019			(0.3	)%
Other		(31,052	)		0.4	%
Changes in Valuation Allowances		1,541,143			(17.5	)%
Non-taxable or Non-deductible Items
Other		9,193			(0.1	)%
Total Income Tax Provision	$	—			—	%

(*) State taxes in Florida and Massachusetts comprise the majority (greater than 50%) of the tax effect in this category.

 

	2024
Federal income tax at the statutory rate		(21.0	)%
State income tax rate (net of federal)		(2.1	)%
Foreign tax rate differential		2.1	%
Non-deductible expenses		1.0	%
Deferred true-up		11.6	%
Change in valuation allowance		8.5	%
Effective income tax rate		0.1	%

 

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The Company’s deferred tax assets and deferred tax liabilities consist of the following:

	December 31,
	2025			2024
Deferred tax assets:
Net operating loss carryforwards	$	14,326,503		$	12,010,882
Stock-based compensation		969,259			938,457
Research and development capitalized expenses		321,723			563,389
Intangible amortization		100,147			111,471
Other		32,892			31,376
Less valuation allowances		(15,750,524	)		(13,655,575	)
Net deferred tax assets	$	—		$	—

SCHEDULE OF OPERATING LOSS CARRY FORWARDS

The Company had the following potentially utilizable net operating loss tax carryforwards:

	December 31,
	2025		2024
Federal	$	37,815,890	$	30,086,333
State	$	16,861,207	$	14,467,439
Foreign	$	19,671,743	$	17,543,639