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INVESTMENTS IN RELATED PARTIES
12 Months Ended
Dec. 31, 2025
Investments In Related Parties  
INVESTMENTS IN RELATED PARTIES

NOTE 7 – INVESTMENTS IN RELATED PARTIES

 

The Company has non-controlling interest investments in related parties. Accordingly, the Company utilizes the guidance stated in ASC 323, Investments – Equity Method and Joint Ventures to account for applicable transactions. These investments lack readily determinable fair values. Consequently, these investments are accounted for under the practical expedient at cost minus impairment plus any changes in observable price changes from an orderly transaction of similar investments. An adjustment to the recognized value of the investment is not made if there are no identified events or changes in circumstances that may have a significant adverse effect on the fair value. Any income or loss from these investments is recognized in the Consolidated Statements of Operations, net of operating expenses. These investments are reviewed at each balance sheet date for impairment.

 

The activity related to these investments for the years ended December 31, 2025 and 2024 are as follows:

   

   Roth         
   Industries LLC   Culinova, Inc.   Total 
Balance at December 31, 2023  $550,000   $-   $550,000 
Additions   -    -    - 
Balance at December 31, 2024  $550,000   $-   $550,000 
Additions   -    5,262    5,262 
Balance at December 31, 2025  $550,000   $5,262   $555,262