v3.26.1
REORGANIZATION (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Changes and Error Corrections [Abstract]  
SCHEDULE OF UNAUDITED PRO FORMA FINANCIAL INFORMATION

 

Balance Sheets

 

  

Unaudited

Historical
December 31, 2024

  

Unaudited

Pro-forma

with tax accrual
December 31, 2024

 
Assets        
Total assets  $5,082,549   $5,082,549 
           
Liabilities and Stockholders’ Equity          
Liabilities:          
Corporate taxes payable   23,000    23,000 
Related party loans   -    2,042,000 
Total current liabilities   1,280,917    3,322,917 
Total liabilities   1,909,191    3,951,191 
Total Retained earnings (deficit)/Members’ Capital   3,173,358    1,131,358 
Total Liabilities and Stockholders’ Equity/Members’ Capital  $5,082,549   $5,082,549 
 

Pro forma income statements showing the pro-forma income taxes, net earnings per share for the year ended December 31, 2024 is produced below.

 

       Unaudited Pro 
       forma C Corp 
   Actual   with tax accrual 
   2024   2024 
Income (loss) before income taxes   (2,268,282)   (2,268,282)
Provision for income taxes   25,366    25,366 
Net income (loss)  $(2,293,648)  $(2,293,648)
Basic and diluted income per common share  $(0.87)  $(0.76)
Weighted-average number of common shares outstanding   2,630,137    3,000,000