v3.25.4
Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash Flows (Used in) Provided by Operating Activities    
Net (Loss) Income $ (981,966) $ 6,673,727
Adjustments to Reconcile Net (Loss) Income to Net Cash (Used in) Provided by Operating Activities:    
Depreciation 12,468 20,139
Noncash lease expense 35,335 79,916
Changes in Operating Assets and Liabilities    
Real Estate Development 10,093,524
Reimbursement Receivable 1,309,950 (2,010,341)
Interest on Promissory Note Receivable – Related Party (508,273) (819,506)
Prepaid Expenses (42,836) (4,797)
Other Receivable 57,222 (38,669)
Accounts Payable (303,729) 395,726
Accrued Expenses (225,891) (440,202)
Income Tax Payable (150,786) 150,786
Accrued Interest - Related Parties (387,573) (202,859)
Operating Lease Liability (29,744) (70,071)
Deferred Revenue 923 (2,100)
Security Deposits 2,201
Net Cash (Used in) Provided by Operating Activities (1,214,901) 13,827,474
Cash Flows from Investing Activities    
Promissory Note Receivable - Related Party (15,998,308)
Repayment from Promissory Note Receivable - Related Party 2,030,000 3,161,212
Purchase of Fixed Assets (1,650)
Net Cash Provided by (Used in) Investing Activities 2,030,000 (12,838,746)
Cash Flows from Financing Activities    
Borrowing from Notes Payable - Related Parties 3,780,000
Repayment to Notes Payable - Related Parties (3,780,000)
Net Cash Used in Financing Activities
Net Increase in Cash and Restricted Cash 815,099 988,728
Cash and Restricted Cash - Beginning of Period 2,870,809 1,882,081
Cash of the Subsidiary Distributed (3,679,996)
Cash and Restricted Cash - End of Period 5,912 2,870,809
Cash 5,912 2,762,935
Restricted Cash 107,874
Total Cash and Restricted Cash 5,912 2,870,809
Supplementary Cash Flow Information    
Cash Paid for Interest
Cash Paid for Taxes 160,000
Supplemental Disclosure of Non-Cash Investing and Financing Activities    
Acquisition of new operating lease right of use asset 179,943
Loan Forgiveness - Related Party 228,557
Noncash Accrued Interest Income on Related Party Loan 508,273 819,506
Noncash Repayment of Accrued Interest Payable via Interest Income on Related Party Loan $ 387,573 $ 202,859