v3.26.1

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Deferred Tax Liabilities:
Stock based compensation	$ 2,243,629	$ 242,535
Operating lease, right-of-use assets	78,980
Interest deduction limitation		10,678
Net operating loss carryforward		310,414
Accruals and reserves		1,163
Operating lease liabilities		1,710,130
Other assets		58,631
Less: valuation allowance	(1,830,331)	(509,525)
Total Deferred Tax Assets	492,278	1,824,026
Interest deduction limitation	(12,117)
Net operating loss carryforward	(358,082)
Depreciation and allowance	(60,984)
Operating lease liabilities	(61,095)
Goodwill and identifiable intangible assets		(139,102)
Operating lease, right-of-use assets		(1,684,924)
Total Deferred Tax Liabilities	(492,278)	(1,824,026)
Net Deferred Tax Asset (Liability)

Deferred tax assets accruals and reserves.

+ References

No definition available.

+ Details

Name:	OTH_DeferredTaxAssetsAccrualsAndReserves
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Deferred tax assets interest deduction limitation.

+ References

No definition available.

+ Details

Name:	OTH_DeferredTaxAssetsInterestDeductionLimitation
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Deferred tax assets operating lease liabilities.

+ References

No definition available.

+ Details

Name:	OTH_DeferredTaxAssetsOperatingLeaseLiabilities
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.

+ Details

Name:	OTH_DeferredTaxAssetsOperatingLeaseRightOfUseAssets
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.

+ Details

Name:	OTH_DeferredTaxLiabilitiesInterestDeductionLimitation
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.

+ Details

Name:	OTH_DeferredTaxLiabilitiesOfDepreciationAndAllowance
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- References

No definition available.

+ Details

Name:	OTH_DeferredTaxLiabilitiesOperatingLeaseLiabilities
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.

+ Details

Name:	OTH_DeferredTaxLiabilitiesOperatingLossCarryforwards
Namespace Prefix:	OTH_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_DeferredTaxAssetsLiabilitiesNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

+ References

+ Details

Name:	us-gaap_DeferredTaxAssetsNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.

+ Details

Name:	us-gaap_DeferredTaxAssetsNetAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-6

+ Details

Name:	us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.

+ References

+ Details

Name:	us-gaap_DeferredTaxAssetsOther
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from compensation and benefits costs.

+ References

+ Details

Name:	us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting.

+ References

+ Details

Name:	us-gaap_DeferredTaxLiabilities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount of deferred tax liability attributable to taxable temporary differences from intangible assets including goodwill.

+ References

+ Details

Name:	us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.

+ References

+ Details

Name:	us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

OFF THE HOOK YS INC. 10-Q