Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of components of income tax expense

	2025		2024
Current tax expense
Federal	$	-	$	-
State		-		-
Foreign		-		-

Deferred tax expense
Federal		-		-
State		-		-
Foreign		-		-
Total income tax expense	$	-	$	-

	2025			2024
Loss from continuing operations before income taxes
Current federal tax expense
Domestic loss	$	(9,325,325	)	$	(3,007,616	)
Foreign loss		-			-
Total loss before taxes	$	(9,325,325	)	$	(3,007,616	)

Schedule of reconciliation of U.S. federal statutory income tax rate

	2025					2024
Estimated federal income benefit at U.S. federal statutory tax rate	$	(1,958,318	)	(21	)%	$	(631,599	)	(21	)%
Temporary differences		814,187		9	%		38,953		1	%
Permanent differences		-		-	%		206,033		7	%
Valuation allowance		1,144,131		12	%		386,613		13	%
Estimated federal income benefit at Effective tax rate	$	-		0	%	$	-		0	%

Schedule of components of net loss before income taxes

2025 2024 Loss before income taxes Current federal tax expense Domestic loss (inclusive of discontinued operations) $(9,325,325 ) $(3,007,616 )Foreign loss - - Total loss before taxes $(9,325,325) $3,007,616

Schedule of deferred tax assets and liabilities

Description	2025			2024
Deferred tax assets:
Net operating loss carryforwards	$	5,448,244		$	1,950,406
Change in fair value of equity securities		497,229			178,381
Total deferred tax assets		5,945,473		$	2,128,787
Less: Valuation allowance		(4,782,379	)		(1,251,908	)
Net deferred tax assets	$	1,163,094		$	876,879

Deferred tax liabilities:
Depreciation and amortization	$	647,117		$	513,008
Loss on debt extinguishment		515,977			363,871
Net deferred tax liabilities	$	1,163,094		$	876,879

Onar Holding Corp 10-K