v3.26.1
Segment Reporting
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting

Note 15 - Segment Reporting

 

The Company operates as one reportable segment, reflecting its capital-light business model under which it earns proceeds from the sale of freeze-dried candy products. The Chief Operating Decision Maker (“CODM”), the Company’s Chief Executive Officer, evaluates performance and allocates resources based on the consolidated Statement of Operations. The CODM does not review asset-level information in assessing segment performance; accordingly, such information is not presented. The accounting policies for this segment are consistent with those described in Note 2 – Summary of Significant Accounting Policies.

 

On December 30, 2025, the Company sold substantially all of its manufacturing assets to Trea Grove, a related party. In connection with this transaction, the Company entered into an exclusive Distribution Agreement under which Trea Grove serves as the exclusive distributor of the Company’s finished goods inventory, and the Company receives 10% of gross receipts from customer sales. Following these transactions, the Company continues to operate as a single reportable segment.

 

As a result, the Company no longer operates manufacturing facilities and has transitioned to a capital-light model for the term of the Distribution Agreement. The results of the former manufacturing and omnichannel sales operations have been reclassified to net income (loss) from discontinued operations in the consolidated Statement of Operations for all periods presented. The segment information presented below reflects only continuing operations.

 

The following table provides the operating financial results of our freeze-dried candy segment for the twelve months ended December 31, 2025 and 2024:

 

 

Year Ended

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 Revenues

 

$

-

 

 

$

-

 

 Salaries and benefits

 

 

4,410,288

 

 

 

7,614,215

 

 Professional services

 

 

838,654

 

 

 

1,589,287

 

 Other general and administrative expenses

 

 

1,323,667

 

 

 

1,854,779

 

 Depreciation and amortization

 

 

33,101

 

 

 

31,644

 

 Interest expense, net

 

 

159,953

 

 

 

741,204

 

 Segment net income (loss)

 

$

(6,765,663

)

 

$

(11,831,129

)