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

NOTE 10 – SEGMENT REPORTING

 

In accordance with criteria under Topic ASC 280, Segment Reporting, which establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. The Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer. The Company’s CODM has identified Forge Atlanta and Bear Village as its operating segments and reviews results of its operating segments to assess performance, make decisions, and allocate operating and capital resources of the Company as a whole. The CODM distinguishes its principal business activities for the purpose of internal reporting along with using that measure as a basis for evaluating financial performance quarterly. Significant segment expenses that are provided to CODM on a regular basis and are included within reported measure of segment profit or loss are salaries and related expenses, and general and administrative. The consolidated statements of operations for the years ended December 31, 2025 and 2024, reflect the significant segment expenses and other segment items, as well as the consolidated balance sheets as of December 31, 2025 and 2024, for the two reportable segments.

 

Information on reportable segments and reconciliation to consolidated net income is as follows:

 

   2025   2024 
Forge Atlanta        
Revenue  $-   $- 
Net sales  $-   $- 
Expenses   1,011,548    - 
Net loss  $(1,011,548)  $- 
           
Total assets  $35,728,802   $- 
           
Bear Village          
Revenue  $-   $- 
Net sales  $-   $- 
Expenses   32,285    - 
Net loss  $(32,285)  $- 
           
Total assets  $-   $- 
           
Consolidated          
Revenue  $-   $- 
Net sales  $-   $- 
Expenses   1,331,390    - 
Net loss  $(1,331,390)  $- 
           
Total assets  $37,985,344   $-