Accrued
expense and other includes the following :
SCHEDULE OF ACCRUED
EXPENSE AND OTHER
| | |
December 31, 2025 | | |
December 31, 2024 | |
| Accrued officer bonus | |
$ | 213,614 | | |
$ | 464,580 | |
| Accrued liabilities - Champion | |
| 263,377 | | |
| 28,000 | |
| Accrued liabilities - Beer | |
| 60,797 | | |
| - | |
| Accrued liabilities - Properties | |
| 34,270 | | |
| - | |
| Accrued officer compensation | |
| 37,373 | | |
| 510,669 | |
| Tony Stewart Racing | |
| - | | |
| 434,000 | |
| Other accrued expenses | |
| 112,893 | | |
| 648,831 | |
| Total accrued expense and other | |
$ | 722,324 | | |
$ | 2,086,080 | |
|