v3.26.1
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives by Asset The estimated useful lives by asset classification are generally as follows:
   Estimated
Useful Life
Furniture and fixtures  3 – 7 years
Office equipment  3 – 5 years
Vehicles  5 years
Leasehold improvements  Shorter of lease term or useful life
Schedule of Disaggregated Revenue

The following table provides information about disaggregated revenue by revenue stream.

 

   Year Ended
December 31,
2025		   Year Ended
December 31,
2024		 
Real estate service revenue        
Real estate agency commission  $657,914   $781,351 
Property management service   35,148    16,276 
Home renovation service   82,769    245,226 
Mortgage referral fee   64,254    4,050 
Total real estate service revenue   840,085    1,046,903 
Revenue from property purchases and sales through Cash Offer   20,154,262    6,568,404 
Total revenues  $20,994,347   $7,615,307 
Schedule of Segment Revenue, Segment Profit or Loss

The following table presents the segment revenues, segment profit or loss, and significant segment expenses included in the measure of segment performance for the years ended December 31, 2025 and 2024:

 

   Year Ended
December 31,
2025		   Year Ended
December 31,
2024		 
Segment revenues(1)  $20,994,347   $7,615,307 
Less:          
Cost of revenues   20,221,330    6,144,926 
Segment gross profit   773,017    1,470,381 
Less:          
Payroll and payroll tax expenses   197,303    166,051 
Legal and accounting expenses   218,250    99,363 
Rent expense   108,570    46,572 
Other segment items(2)   70,793    48,930 
Depreciation and amortization   47,002    18,762 
Interest expense   4,892    3,115 
Income tax expense   51,333    309,352 
Segment net income  $74,874   $778,236 
           
Reconciliation of profit or loss          
Adjustments and reconciling items   
—
    
—
 
Consolidated net income  $74,874   $778,236 

 

(1) Segment revenues represent revenues from external customers and are consistent with consolidated net revenues as reported in the Company’s consolidated statements of income. The Company had no intersegment sales during the periods presented.

 

(2) Other segment items include marketing expenses, insurance expenses, office expenses, and other overhead expenses.
Schedule of Segment Assets and Expenditures for Segment Assets Expenditures for segment assets include additions to long-lived assets.
   December 31,
2025		   December 31,
2024		 
Segment assets  $10,015,073   $3,429,513 
   Year Ended
December 31,
2025		   Year Ended
December 31,
2024		 
Expenditures for segment assets(1)  $875,075   $3,513 

 

(1) Expenditures for segment assets represent capital expenditures, including purchases of property and equipment and capitalized intangible assets.