v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW

The reconciliation of cash and restricted cash reported within the applicable balance sheet accounts that sum to the total of cash and restricted cash presented in the statement of cash flows is as follows:

 

  

December 31,

2025

  

December 31,

2024

 
Cash  $1,315,634   $372,695 
Restricted cash   1,415,725    1,424,999 
Total cash and restricted cash  $2,731,359   $1,797,694 
SCHEDULE OF ESTIMATED USEFUL LIVE PROPERTY AND EQUIPMENT

 

    Useful Life (in years)
Computer equipment   5
Office equipment and furniture   7
Leasehold improvements   Shorter of the useful life or the lease term
SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE

The following table reconciles fair value of earn-out liabilities for the years ending December 31, 2025, and 2024:

 

  

December 31,

2025

  

December 31,

2024

 
Beginning balance – January 1  $           -   $159,867 
           
Period adjustments:          
Fair value and estimate changes*   -    47,761 
Earn-out payable in common shares   -    (17,628)
Earn-out transferred to loans payable, related parties   -    (190,000)
           
Ending balance  $-   $- 

 

* Recorded as change in estimated acquisition earn-out payables on the consolidated statements of operations.
SCHEDULE OF DISAGGREGATION REVENUE

The following table disaggregates the Company’s revenue by line of business, showing commissions earned:

 

Year ended  Medical   Life   Property and Casualty   Total 
                 
December 31, 2025  $9,118,009   $114,720   $3,198,230   $12,430,959 
December 31, 2024  $10,436,750   $171,949   $3,445,662   $14,054,361