v3.26.1
PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 4 – PROPERTY AND EQUIPMENT

 

Property and equipment consisted of the following:

  

       
   December 31, 
   2025   2024 
Monitoring Devices  $102,005   $102,005 
Machinery, Leasehold improvements and other equipment   2,000,276    1,383,380 
Total Property and Equipment   2,102,281    1,485,385 
Less: Accumulated depreciation   (760,655)   (608,703)
Loss on Impairment   (542,088)   - 
Property and equipment, net  $799,538   $876,682 

 

Depreciation expense was $151,952 and $143,691 for the years ended December 31, 2025, and 2024, respectively, and it is recorded under Selling, General and Administrative Expenses.

 

For the year ended December 31, 2025, the Company recorded a loss on impairment of $542,088 relating to certain property and equipment. The loss was recognized after management identified indicators of impairment and determined that the carrying amount of the assets were not recoverable. The amount is included in Other Expense in the accompanying statements of operations and is non-cash in nature.

 

 

CALLAN JMB INC.

(Formerly known as Coldchain Technology Services, LLC)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2025 and 2024