v3.26.1
Segment Reporting
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Reporting

NOTE 12 – SEGMENT REPORTING

The Company has one reportable segment as defined by GAAP, retail real estate, for the three months ended March 31, 2026 and 2025. The retail real estate segment derives revenue from rents received under long-term operating leases. The accounting policies of the retail real estate segment are the same as those described in the summary of significant accounting policies for the Company.

The chief operating decision maker (“CODM”) assesses performance for the retail real estate segment and decides how to allocate resources based on net income (loss), which is reported on the accompanying consolidated statements of operations and comprehensive loss. The Company’s CODM is its CEO.

All the significant segment expenses that are provided to the CODM are reported in the accompanying consolidated statements of operations and comprehensive loss. Property operating expenses reported in the accompanying consolidated statements of operations and comprehensive loss primarily include common area maintenance, compensation, insurance and other costs related to the leasing of

properties. General and administrative expenses reported in the accompanying consolidated statements of operations and comprehensive loss primarily include reimbursements to the Business Manager for costs relating to the Company’s administration, professional fees, insurance and board costs. The measure of segment assets is reported on the balance sheet as total assets.