Annual report [Section 13 and 15(d), not S-K Item 405]

INCOME TAXES (Tables)

v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF EFFECTIVE INCOME TAX RATE TO THE FEDERAL STATUTORY RATE

The reconciliation of the effective income tax rate to the federal statutory rate is as follows:

 

    2025     2024  
    Years Ended December 31,  
    2025     2024  
Federal income tax rate     (21 )%     (21 )%
State tax, net of federal benefit     (7 )%     (7 )%
Valuation allowance     28 %     28 %
Effective income tax rate     - %     - %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

    December 31, 2025     December 31, 2024  
Deferred tax assets:                
Inventory valuation   $ 1,283     $ 1,300  
Accrued liabilities     262       243  
Capitalized R&D     430       463  
Operating lease liability     133       520  
Net operating loss carryforwards     5,749       6,233  
Gross deferred tax assets     7,857       8,759  
Valuation allowance     (7,818 )     (8,250 )
Total deferred tax assets     39       509  
Deferred tax liabilities:                
Operating lease right-of-use asset, net     (39 )     (461 )
Depreciation    

—

       (48 )
Total deferred tax liabilities     (39 )     (509 )
Net deferred tax asset (liability)   $ -     $ -