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SEGMENT REPORTING
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 12 – SEGMENT REPORTING

 

The Company’s operations are managed and reported in two operating segments, each of which is a reportable segment for financial reporting purposes: (1) RF Specialties and (2) Two Trees Distilling. These segments are organized principally by product and service category. The Company’s reportable segments are determined based on (1) financial information reviewed by the CODM, (2) operational structure of the Company which is designed and managed to share resources across the entire suite of products offered by the business, and (3) the basis upon which the CODM makes resource allocation decisions. The CODM for both segments is the Director, President and Chief Executive Officer of the Company. The CODM utilizes the segment operating income (loss) to assess profitability and performance of actual results compared to forecasts.

 

 

Significant segment expenses and assets information is as follows:

 

   2025   2024 
   For the Years ended December 31, 
   2025   2024 
         
Revenue          
Two Trees Distilling  $1,350,114   $1,324,823 
RF Specialties   864,428    1,039,270 
Total  $2,214,542   $2,364,093 
           
Cost of Sales          
Two Trees Distilling  $1,331,901   $917,458 
RF Specialties   1,232,956    572,606 
Total  $2,564,857   $1,490,064 
           
Gross profit          
Two Trees Distilling  $18,213   $407,365 
RF Specialties   (368,528)   466,664 
Total  $(350,315)  $874,029 
         
General & Administrative Expense          
Two Trees Distilling  $459,058   $697,372 
RF Specialties   200,748    228,187 
Corporate   1,642,468    927,776 
Total  $2,302,274   $1,853,335 
           
Salary and Wages          
Two Trees Distilling  $16,148   $64,590 
RF Specialties   -    - 
Corporate   747,781    111,237 
Total  $763,929   $175,827 
           
Depreciation and Amortization Expense          
Two Trees Distilling  $119,149   $97,359 
RF Specialties   188,125    179,669 
Corporate   12,572    12,603 
Total  $319,846   $289,631 
           
Net loss from operations          
Two Trees Distilling  $(576,142)  $(451,956)
RF Specialties   (757,401)   908 
Corporate   (2,402,821)   (1,051,616)
Total  $(3,736,364)  $(1,502,664)
           
Assets          
Two Trees Distilling  $1,958,962   $1,501,686 
RF Specialties   1,946,177    1,337,848 
Corporate   143,633    76,900 
Total  $4,048,772   $2,916,434