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ACCOUNTS PAYABLE AND ACCRUED EXPENSES
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 14 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES

 

The carrying amounts of accounts payable and accrued expenses approximated their fair values at December 31, 2025 and 2024. Accounts payable at December 31, 2025 and 2024 were $25,129,485 and $7,283,033, respectively, which primarily consisted of payments to vendors for operations including inventory, marketing, professional services, security, and payments for construction of the Company’s future facilities. Accrued expenses at December 31, 2025 and 2024 were $27,847,751 and $3,556,819, respectively, which included accruals of the Company utilities, property taxes, construction related vendors, insurance, purchases, and interest.

 

Total accrued expenses consists of the following:

 

   2025   2024 
   As of 
   December 31,   December 31, 
   2025   2024 
General operating expenses  $1,044,148   $1,045,617 
Property and sales taxes   1,621,961    307,028 
Interest accrued on long-term debt and NNN firesuite liability   1,478,322    46,457 
Construction costs related to future venues   23,703,320    2,157,717 
Total Accrued Expenses  $27,847,751   $3,556,819