v3.26.1
Discontinued operations
12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued operations

NOTE 10 – Discontinued operations

 

On December 24, 2020, the Company entered into an Asset Purchase Agreement with CdV, pursuant to which the Company purchased certain assets and assumed certain liabilities that comprise the CdV business for a total purchase price of $5,980,000, payable in the combination of $2,000,000 in cash, a $2,000,000 convertible promissory note to CdV and a variable number of shares of the Company’s common stock based on an attainment of revenue hurdles.

 

On April 4, 2025, the Company entered into a settlement agreement with CdV (the “Settlement Agreement”) under which the parties agreed to the settlement of two lawsuits brought by CdV against the Company in Oregon and Florida, and the Company agreed to pay CdV a total of $0.7 million with interest accruing at 12% per annum, with installment payments beginning on November 4, 2025 in monthly payments of $63,000 plus applicable accrued interest. The Settlement Agreement provides for certain events of default, the occurrence of which, subject to the Company’s right to cure within 15 days as to a payment default or 30 days with respect to other defaults, would entitle CdV to accelerate payment of the settlement amount, file suit against the Company and/or exercise its right to setoff against any funds or other property in CdV’s possession.

 

Due to the lack of working capital to fund operations, it formed a license agreement with a 3rd party to allow the continued production and flow of product to the customers so that it could later be recovered as the funding challenges were then deemed as only temporary. As the lack of funding persisted through the full year of 2025, the Company  subsequently determined it no longer intends to relaunch the product line. As a result, accordingly, the Company has classified the related assets and liabilities associated with its CdV as discontinued operations in its consolidated balance sheets and the results of its logistics and transportation services business has been presented as discontinued operations in its consolidated statements of operations for all periods presented as the discontinuation of its business had a major effect on its operations and financial results. Unless otherwise noted, discussion in the other notes to consolidated financial statements refers to the Company’s continuing operations.

 

The following table presents the major classes of assets and liabilities of the discontinued operations related to the Subsidiaries:

 

          
   December 31,  December 31,
   2025  2024
Assets of discontinued operations:          
Cash  $   $1,557 
Accounts receivable, net       204,863 
Prepaid Expenses       92,297 
Inventory       573,957 
PP&E       182,598 
Total assets of discontinued operations  $   $1,055,272 
           
Liabilities of discontinued operations:          
Notes payable, current portion  $726,625   $ 
Accounts payable   754,087    1,594,561 
Accrued expenses       45,642 
Lease liabilities, current portion       246,328 
Liabilities of discontinued operations, current portion   1,480,712    1,886,531 
Total liabilities of discontinued operations  $1,480,712   $1,886,531 

  

The following table summarizes the results of operations of discontinued operations:

 

           
   Year Ended December 31,
   2025  2024
Revenues  $369,666   $3,353,935 
Cost of revenues, excluding depreciation and amortization   416,913    2,878,688 
Gross loss   (47,247)   475,247 
Operating expenses   (669,759)   (2,296,979)
Impairment loss       (4,324,064)
Other expenses   (168,557)   (1,681)
Loss from discontinued operations  $(885,563)  $(6,147,477)