NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)	6 Months Ended
Jun. 30, 2025
Policies
Inventory	*Inventory* The Company’s inventory consists of finished goods acquired for its Ranco business. As of June 30, 2025, all inventory consisted of disposable nicotine-related inhalable vaporizer products, as well as related bulk raw material, purchased from overseas. The inventory is valued at the lower of cost (specific identification) or estimated net realizable value. As of June 30, 2025, the Company valued the inventory at $991,346. During the six months ended June 30, 2025, the Company had $986,164 in inventory reserve expense, which was included in cost of revenue, to record inventory at its lower of cost or estimated net realizable value.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)

6 Months Ended

Jun. 30, 2025

Inventory

The Company’s inventory consists of finished goods acquired for its Ranco business. As of June 30, 2025, all inventory consisted of disposable nicotine-related inhalable vaporizer products, as well as related bulk raw material, purchased from overseas. The inventory is valued at the lower of cost (specific identification) or estimated net realizable value. As of June 30, 2025, the Company valued the inventory at $991,346. During the six months ended June 30, 2025, the Company had $986,164 in inventory reserve expense, which was included in cost of revenue, to record inventory at its lower of cost or estimated net realizable value.

- Definition

Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.

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