v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash Flows from Operating Activities    
Net Income $ 74,874 $ 778,236
Adjustments to reconcile net income to net cash provided by operating activities:    
Realized loss on trading securities 2,651
Change in allowance for credit losses (9,092)
Depreciation and amortization 47,002 18,762
Lease expense 108,570 45,347
Deferred tax assets (742)
Changes in operating assets and liabilities:    
Accounts receivable (91,808) (8,676)
Real estate held for sale 907,061 (907,061)
Prepaid expenses and other receivables 9,712 (2,971)
Long-term prepaid expenses (617,625)
Security deposits (29,019)
Accounts payable 72,435 4,597
Other current liabilities 1,040,459 820,575
Payment of lease liabilities (999,140) (45,062)
Net Cash Provided by Operating Activities 524,430 694,655
Cash Flows from Investing Activities    
Purchase of trading securities (274,718)
Proceeds from sale of trading securities 272,067
Purchase of property and equipment (303,650) (2,064)
Capitalized intangible assets (571,425) (1,449)
Investment under cost method (50,000)
Net Cash Used in Investing Activities (927,726) (3,513)
Cash Flows from Financing Activities    
Repayments of auto loan payable (8,098) (7,605)
Proceeds from related party dues 465,347 880,000
Repayments of related party dues (520,347) (825,000)
Proceeds from issuance of common stock 6,203,000 980,000
Payment of offering costs (388,624) (699,499)
Net Cash Provided by Financing Activities 5,751,278 327,896
Net Increase in Cash and Cash Equivalents 5,347,982 1,019,038
Cash and Cash Equivalents, Beginning of Period 1,670,949 651,911
Cash and Cash Equivalents, End of Period 7,018,931 1,670,949
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash Paid for Interest 4,892 3,115
Cash Paid for Income Taxes $ 62,674 $ 4,120