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1. Principles of Consolidation and Description of Business Standard Premium Finance Holdings, Inc. (“SPFX” or the “Holding”) was incorporated on May 12, 2016, pursuant to the laws of the State of Florida. Standard Premium Finance Management Corporation (“SPFMC”) was incorporated on April 23, 1991, pursuant to the laws of the State of Florida, to engage principally in the insurance premium financing business. SPFMC is a licensed insurance premium finance company in thirty-nine states. Standard Premium Finance Leasing, Inc. (“SPFL”) was incorporated on August 20, 2025, pursuant to the laws of the State of Florida, to engage principally in leasing arrangements. As of March 31, 2026, SPFL has not engaged in any material activity. The accompanying consolidated financial statements include the accounts of SPFX and its wholly-owned subsidiaries SPFMC and SPFL. SPFX and its subsidiaries are collectively referred to as (“the Company”). All intercompany balances and transactions have been eliminated in consolidation.

2. Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements (unaudited), which include the accounts of Standard Premium Finance Holdings, Inc. and its wholly-owned subsidiaries, have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related notes thereto for the year ended December 31, 2025. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements that would substantially duplicate the disclosures contained in the audited consolidated financial statements of Standard Premium Finance Holdings, Inc. and its wholly-owned subsidiaries for the fiscal year ended December 31, 2025, have been omitted. Cash and Cash Equivalents and Cash Overdraft The Company considers short-term interest-bearing investments with initial maturities of three months or less to be cash equivalents. The Company had $7,815 and $7,815 in a money market account at March 31, 2026 and December 31, 2025, respectively. The Company experienced a cash overdraft of $510,552 and $497,169 in its group of bank accounts at its primary lender as of March 31, 2026 and December 31, 2025, respectively. As this group of bank accounts is funded by the Company’s line of credit (see Note 7), overdrafts are an expected part of the cash cycle. The Company is not charged any fees for overdrafts as the line of credit funds the operating accounts daily. The Company actively manages its cash balances to minimize unnecessary interest charges. Revenue Recognition Finance charges on insurance premium installment contracts are initially recorded as unearned interest and are credited to income monthly over the term of the finance agreement. An initial service fee, where permissible, and the first month’s interest, on a pro rata basis, are recognized as income at the inception of a contract. The initial service fee can only be charged once to an insured in a twelve-month period. In accordance with industry practice, finance charges are recognized as income using the “Rule of 78s” method of amortizing finance charge income, which does not materially differ from the interest method of amortizing finance charge income on short term receivables. Late charges are recognized as income when charged. Unearned interest is netted against Premium Finance Contracts and Related Receivables on the balance sheets for reporting purposes. The provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 606, Revenue from Contracts with Customers (“ASC 606”) provide guidance on the recognition, presentation, and disclosure of revenue in financial statements. Management evaluated ASC 606 and determined that it is not applicable to the Company’s revenue streams. However, the Company follows ASC 835, Interest, and ASC 310, Receivables, to recognize its finance charge, late charge, and origination fee revenue as these revenue streams are exempt from ASC 606. Premium Finance Contracts and Related Receivable The Company finances insurance premiums on policies primarily for commercial enterprises. The Company amortizes these loans over the term of each contract, which varies from three to eleven monthly payments, and manages these loans on a collective basis based on similar risk characteristics. As of March 31, 2026 and December 31, 2025, the portfolio has an amortized cost basis of $83,272,529 and $76,630,634, respectively. Repayment terms are structured such that the contracts will be repaid within the term of the underlying insurance policy, generally less than one year. The contracts are secured by the unearned premium of the insurance carrier which is obligated to pay the Company any unearned premium in the event the insurance policy is cancelled pursuant to the power of attorney contained in the finance contract. As of March 31, 2026 and December 31, 2025, the amount of unearned premium on open and cancelled contracts approximated $115,500,000 and $105,300,000, respectively. The annual percentage interest rates on new contracts averaged approximately 16.9% and 18.1% during the three months ended March 31, 2026 and 2025, respectively. Allowance for Credit Losses In developing a measurement of credit loss, institutions are required to segment financial assets into pools that share similar risk characteristics. The Company uses ARCSys, a third-party SaaS platform, to support its allowance for credit losses (ACL) estimation process under ASC 326, “Financial Instruments – Credit Losses”. Management remains responsible for the selection of methodologies, key assumptions, and the resulting ACL. Management, leveraging the third-party ARCSys platform, performs its own analysis each reporting period to assist with the determination process of how financial assets should be segregated by risk. Based on this internal risk analysis performed on the Company’s historical datasets, assets are designated into asset classes based on asset codes and other credit quality indicators to provide structure based on similar risk characteristics or areas of risk concentration. Management, with support from the ARCSys segmentation module, updated its allowance estimation model by including portfolio segmentation and the application of a separate methodology for each portfolio segment. The Company classifies its portfolio into two primary segments: (1) Due from Insured and (2) Due from Insurance Carrier. The segmentation is based on the respective payment and risk characteristics of each portfolio segment. The Company develops a systematic and repeatable methodology to determine its allowance for credit losses at the portfolio segment level. The Company utilized the ARCSys Vintage PD/LGD model, as defined below, for determining expected future credit losses for the Due from Insured portfolio segment. PD is a measure of the likelihood that a borrower will default on an asset or other financial obligation over the contractual life of the loan. Default refers to the failure by the borrower to make scheduled payments. Defaults are tracked historically by the percentage of assets in default to assets remaining in the pool by vintage cohort based on month after origination. Additionally, Loss Given Default (LGD) is a measure of the expected loss on a loan or asset in the event of default by the borrower. The expectation of future defaults and loss given default are used as the basis for the allowance for credit losses on each asset by segment. The asset-level allowances for credit losses are then aggregated by asset segment for reporting purposes within the ARCSys Disclosure modules. The Company utilized the ARCSys Individual Asset DCF (Discounted Cash Flow) module, as defined below, for determining expected future credit losses for the Due from Insurance Carrier portfolio segment. In the ARCSys DCF model, projected cash flows by asset are adjusted for expected losses, prepayments, and amortization, and are discounted to their present value using the effective interest rate. The effective interest rate used in the DCF model is based on the stated rate that is adjusted for deferred fees and costs, and premiums and discounts. The technique considers future cash flows, adjusted for potential default and prepayment activity, based on the Company's own historical experience stored within the ARCSys data warehouse. The difference between the discounted cash flow and the current amortized cost basis of the asset represents the allowance for credit losses. These asset-level allowances for credit losses are then aggregated for reporting purposes at the segment level. The ARCSys platform captures the unique cash flow profile of each segment over the remaining contractual term, consistent with the "Life of Loan" concept required by ASC 326. Reasonable and Supportable Forecasting When estimating credit losses, management considers the need to adjust historical segment loss, default, or prepayment information to reflect the extent to which management expects current conditions and reasonable and supportable forecasts to differ from the conditions that existed for the period over which historical information was evaluated and utilized in the model. The Company has established a 12-month reasonable and supportable forecast period. Management utilizes the ARCSys Q-Factor and Forecasting module, which allows management to evaluate appropriate macroeconomic variables and environmental factors, and incorporate them into the estimation engine. For the remaining life of the assets beyond the forecast period, management incorporates a transition to historical loss experience (reversion). Off-Balance Sheet Credit Exposures In accordance with ASC 326, management has evaluated the portfolio for off-balance sheet credit exposures. Due to the specific nature of the Company’s current financial assets, there are no applicable off-balance sheet exposures (such as unfunded commitments or lines of credit) that are not unconditionally cancellable. Consequently, no separate allowance for off-balance sheet credit losses is required at this time. The adjustments to historical loss information may be qualitative in nature and should reflect changes related to relevant data which reflect differences in current asset-specific risk characteristics, such as differences in underwriting standards, portfolio mix, or asset term within a segment at the reporting date. Management utilizes the ARCSys "Environmental Factor" framework to document and quantify adjustments for: <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Nature and volume of the Company’s financial assets.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The volume, trend, and severity of past-due financial assets, nonaccrual assets, and internal risk rating migrations, work-outs and restructurings.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Changes to the underlying value or liquidity of collateral on financial assets.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Management’s lending policies and procedures, including changes in underwriting standards, collections, write-offs and recovery practices.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The quality of the credit review system.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The experience, ability, and depth of lending, investment, and collections management, as well as other relevant staff.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The effect of other external factors, such as competition and regulatory, legal, and technological environments.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Actual and expected changes in the general market condition of either the geographical area or industry in which the Company has exposure.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Actual and expected changes in international, national, regional, and local economic and business conditions and developments that affect collectability of financial assets, including unemployment rates and GDP forecasts.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Additionally, concentration of credit and external factors such as competition, legal, and regulatory requirements are also assessed to refine the overall estimate of expected credit losses.</td></tr></table> Governance and Finalization To ensure the integrity of the financial reporting process, the Company maintains strict governance controls over the allowance for credit losses calculation. At the end of each reporting period, once management has reviewed and approved the final calculation, the period is finalized within the ARCSys platform. Following this approval, the period is locked; no further edits or modifications can be made to the methodology, data, or qualitative factors for that specific period, supporting a robust audit trail and consistency for external reporting. This comprehensive approach, supported by the ARCSys audit trail and governance controls, is intended to help ensure that the allowance for credit losses reflects management's best judgment of future losses based on reasonable and supportable forecasts. Allowance for Amounts Due from Agents Management separately forms an estimate for the allowance for credit losses for amounts due from agents. The Company estimates expected credit losses in accordance with ASC 326 using a historical loss rate methodology applied to pooled receivables that share similar risk characteristics. For this analysis, management considers historical loss information, updated for current conditions and reasonable and supportable forecasts that affect the expected collectability of the amortized cost basis pool. Historical loss rates are adjusted through qualitative factors to reflect current economic conditions and forward-looking information over a reasonable and supportable forecast period. Given the short-term nature of agent receivables, historical loss experience, as adjusted for current conditions, is considered a reasonable basis for estimating expected credit losses. The Company utilizes CreditSafe, a credit quality reporting agency, to monitor agents for forecasts of credit risk. Credit quality information obtained from CreditSafe is considered in management’s qualitative assessment of collectability. As of March 31, 2026 and December 31, 2025, the Company did not expect any material degradation to the credit quality of the agents it currently underwrites or anticipates underwriting in a way that would affect the allowance for credit losses. Since agent balances are constantly fluctuating through the normal course of business, the Company utilizes agent inactivity, defined as a minimum of twelve months without a change in balance, as a key factor when determining the allowance for credit losses. Receivables from inactive agents are considered to present a higher risk of credit loss and are evaluated accordingly within the allowance analysis. The Company writes off receivables when they are deemed uncollectible based on specific facts and circumstances, including the agent’s financial condition and collection efforts. Recoveries of amounts previously written off are recorded as increases to the allowance for credit losses when received. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in valuation of deferred tax assets, allowance for credit losses, depreciable lives of property and equipment, and valuation of stock-based compensation. Concentration of Credit and Financial Instrument Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and accounts receivable from customers, agents, and insurance companies. The Company maintains its cash balances at two banks, which are insured by the Federal Deposit Insurance Corporation up to $250,000, and one money market account in a brokerage account, which is not insured. Uninsured balances are $7,815 and $7,815 at March 31, 2026 and December 31, 2025, respectively. The Company mitigates this risk by maintaining its cash balances at high-quality financial institutions. The following table provides a reconciliation between uninsured balances and cash per the consolidated balance sheet: <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SchedulesOfReconciliationBetweenUninsuredBalancesAndCashTextBlock_zLWAVVHGoQIk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Schedule of reconciliation between uninsured balances and cash per the consolidated balance sheets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20260331_za8vuaHUsF7c" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20251231_z2AJp3k2smIe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--CashUninsuredAmount_iI_pp0d_maCAOAzplf_zJkafDnxhkW5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Uninsured balance</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,815</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,815</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InsuredBalances_iI_pp0d_maCAOAzplf_zEAMpiMimnO5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Insured balances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196,913</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BalancesAtInstitutionsThatDoNotExceedFdicLimit_iI_pp0d_maCAOAzplf_zsuirxLnuCR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Balances at institutions that do not exceed FDIC limit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,155</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PlusCashOverdraft_iI_pp0d_maCAOAzplf_zhzFNLdseg6a" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Cash overdraft</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,552</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497,169</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OutstandingChecks_iNI_pp0d_di_msCAOAzplf_zwJRONiZEo14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Less: Outstanding checks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(664,838</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(694,082</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CashAndOverdraftAmount_iTI_pp0d_mtCAOAzplf_zhTx1UN1TzSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Cash per Consolidated Balance Sheet</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,609</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,970</td><td style="text-align: left"> </td></tr> </table> The Company controls its credit risk in accounts receivable through credit standards, limits on exposure, by monitoring the financial condition of insurance companies, by adhering to statutory cancellation policies, and by monitoring and pursuing collections from past due accounts. We cancel policies at the earliest permissible date allowed by the statutory cancellation regulations. Approximately <span id="xdx_905_ecustom--ConcentrationRiskPercentage_c20260101__20260331__srt--StatementGeographicalAxis__stpr--FL__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_pd" title="Concentration risk percentage">59% and <span id="xdx_907_ecustom--ConcentrationRiskPercentage_c20250101__20250331__srt--StatementGeographicalAxis__stpr--FL__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_pd" title="Concentration risk percentage">66% of the Company’s business activity is with customers located in Florida for 2026 and 2025, respectively. There were no other significant regional, industrial or group concentrations during the three months ended March 31, 2026 and 2025. Amortization of Line of Credit Costs Amortization of line of credit costs is computed using the straight-line method over the life of the loan. Cash Surrender Value of Life Insurance The Company is the owner and beneficiary of a life insurance policy on its president. The gross cash surrender value relative to the policy in place at March 31, 2026 and December 31, 2025, was $774,706 and $766,130, respectively. In March 2024, the Company executed a $641,934 loan against the life insurance policy. Any death benefit received would first be reduced by the outstanding loan amount at the time of death. In October 2025, the Company repaid $156,402 of the loan. The remaining loan accrues interest at a rate of 5.50% and has no maturity date. The Company paid interest on this loan of $6,712 and $8,769 for the three months ended March 31, 2026 and 2025, respectively. Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows: Furniture and equipment <span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zCr4c3uKWWQ7" title="Property and equipment estimated useful lives">5 - <span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zWNLSNNeS5v1" title="Property and equipment estimated useful lives">7 years Computer equipment and software <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zXvs1H33bGub" title="Property and equipment estimated useful lives">3 - <span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zrLqUhMDmizc" title="Property and equipment estimated useful lives">5 years Leasehold improvements <span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_znyggn0hA9V4" title="Property and equipment estimated useful lives">10 years Fair Value of Financial Instruments The Company’s carrying amounts of financial instruments as defined by FASB ASC 825, “Disclosures about Fair Value of Financial Instruments”, including premium finance contracts and related receivables, prepaid expenses, cash surrender value of life insurance, drafts payable, accrued expenses and other current liabilities, approximate their fair value due to the relatively short period to maturity for these instruments. The fair value of the line of credit and notes payable are based on current rates at which the Company could borrow funds with similar remaining maturities and the carrying value approximates fair value. Income Taxes The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets and liabilities are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Uncertain tax positions are recognized only when the Company believes it is more likely than not that the tax position will be upheld on examination by the taxing authorities based on the merits of the position. The Company has no material unrecognized tax benefits and no adjustments to its consolidated financial position, results of operations or cash flows were required as of March 31, 2026. The Company filed consolidated tax returns for the years ended December 31, 2025 and 2024, which are subject to examination by federal and state tax jurisdictions. The Company’s tax returns for the previous three years remain open for audit by the respective tax jurisdictions. No income tax returns are currently under examination by taxing authorities. The Company recognizes interest and penalties, if any, related to uncertain tax positions in income tax expense. The Company did not have any accrued interest or penalties associated with uncertain tax positions as of March 31, 2026 and December 31, 2025. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with FASB ASC Topic No. 718, “Stock Compensation,” which establishes the requirements for expensing equity awards. The Company measures and recognizes as compensation expense the fair value of all share-based payment awards based on estimated grant date fair values. Our stock-based compensation includes issuances made to directors, executives, employees and consultants, which includes employee stock options related to our 2019 Equity Incentive Plan and stock warrants. The determination of fair value involves a number of significant estimates. We use the Black-Scholes option pricing model to estimate the value of employee stock options and stock warrants, which requires a number of assumptions to determine the model inputs. These include the expected volatility of our stock and employee exercise behavior which are based expectations of future developments over the term of the option. Earnings per Common Share The Company accounts for earnings (loss) per share in accordance with FASB ASC Topic No. 260 - 10, “Earnings Per Share”, which establishes the requirements for presenting earnings per share (“EPS”). FASB ASC Topic No. 260 - 10 requires the presentation of “basic” and “diluted” EPS on the face of the statement of operations. Basic EPS amounts are calculated using the weighted-average number of common shares outstanding during each period. Diluted EPS assumes the exercise of all stock options, warrants and convertible securities having exercise prices less than the average market price of the common stock during the periods, using the treasury stock method. As of March 31, 2026 and 2025, the Company had potentially dilutive securities outstanding, including stock options, stock warrants, and convertible preferred stock. All outstanding stock options and warrants were fully vested as of the respective dates. The Company’s Series A Convertible Preferred Stock is convertible into common stock at 80% of the average market price over a 30-day period, at the Company’s discretion. These instruments were evaluated for dilutive effect and included in the diluted EPS calculation to the extent they were not antidilutive. Reconciliation of Weighted-Average Shares Outstanding: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zRhpu665gJJh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: center">Schedule of outstanding options and warrants on earnings per share </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260331_zrQIYbb6FMGk" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250331_zuIPdzG4Use9" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025 (unaudited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zUlS9ExNLYa4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Basic weighted-average shares outstanding</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,998,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,001,216</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--EffectOfDilutiveStockOptionsTreasuryStockMethod_i_pd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Effect of dilutive stock options (treasury stock method)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--EffectOfDilutivePreferredStockIfconvertedMethod_i_pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Effect of dilutive preferred stock (if-converted method)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,047,980</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,159,218</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zCwZdWjmmLo1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Diluted weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,101,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,210,875</td><td style="text-align: left"> </td></tr> </table> The Company determined that all outstanding warrants as of March 31, 2026 and 2025 were antidilutive and therefore excluded them from the diluted EPS computation. No adjustments to net income were required for the diluted earnings per share calculation for the periods presented. Leases The Company recognizes and measures its leases in accordance with ASC Topic 842, “Leases”. The Company determines if an arrangement is a lease, or contains a lease, at inception of a contract and when the terms of an existing contract are changed. The Company recognizes a lease liability and a right of use (ROU) asset at the commencement date of the lease. The lease liability is initially and subsequently recognized based on the present value of its future lease payments calculated using the Company’s incremental borrowing rate. Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which requires incremental disclosures about reportable segments but does not change the definition of a segment or the guidance for determining reportable segments. The new guidance requires disclosure of significant segment expenses that are (1) regularly provided to (or easily computed from information regularly provided to) the chief operating decision maker ("CODM") and (2) included in the reported measure of segment profit or loss. The new standard also requires companies to disclose the title and position of the individual (or the name of the committee) identified as the CODM, allows companies to disclose multiple measures of segment profit or loss if those measures are used to assess performance and allocate resources, and is applicable to companies with a single reportable segment. The requirements are effective for annual reporting periods beginning on January 1, 2024, and are required to be applied retrospectively. The Company has adopted the additional disclosure requirements under ASU 2023-07. The additional requirements did not have a material impact on the financial statements.

Basis of Presentation The consolidated financial statements (unaudited), which include the accounts of Standard Premium Finance Holdings, Inc. and its wholly-owned subsidiaries, have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related notes thereto for the year ended December 31, 2025. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements that would substantially duplicate the disclosures contained in the audited consolidated financial statements of Standard Premium Finance Holdings, Inc. and its wholly-owned subsidiaries for the fiscal year ended December 31, 2025, have been omitted.

Cash and Cash Equivalents and Cash Overdraft The Company considers short-term interest-bearing investments with initial maturities of three months or less to be cash equivalents. The Company had $7,815 and $7,815 in a money market account at March 31, 2026 and December 31, 2025, respectively. The Company experienced a cash overdraft of $510,552 and $497,169 in its group of bank accounts at its primary lender as of March 31, 2026 and December 31, 2025, respectively. As this group of bank accounts is funded by the Company’s line of credit (see Note 7), overdrafts are an expected part of the cash cycle. The Company is not charged any fees for overdrafts as the line of credit funds the operating accounts daily. The Company actively manages its cash balances to minimize unnecessary interest charges.

7815

510552

497169

Revenue Recognition Finance charges on insurance premium installment contracts are initially recorded as unearned interest and are credited to income monthly over the term of the finance agreement. An initial service fee, where permissible, and the first month’s interest, on a pro rata basis, are recognized as income at the inception of a contract. The initial service fee can only be charged once to an insured in a twelve-month period. In accordance with industry practice, finance charges are recognized as income using the “Rule of 78s” method of amortizing finance charge income, which does not materially differ from the interest method of amortizing finance charge income on short term receivables. Late charges are recognized as income when charged. Unearned interest is netted against Premium Finance Contracts and Related Receivables on the balance sheets for reporting purposes. The provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 606, Revenue from Contracts with Customers (“ASC 606”) provide guidance on the recognition, presentation, and disclosure of revenue in financial statements. Management evaluated ASC 606 and determined that it is not applicable to the Company’s revenue streams. However, the Company follows ASC 835, Interest, and ASC 310, Receivables, to recognize its finance charge, late charge, and origination fee revenue as these revenue streams are exempt from ASC 606.

Premium Finance Contracts and Related Receivable The Company finances insurance premiums on policies primarily for commercial enterprises. The Company amortizes these loans over the term of each contract, which varies from three to eleven monthly payments, and manages these loans on a collective basis based on similar risk characteristics. As of March 31, 2026 and December 31, 2025, the portfolio has an amortized cost basis of $83,272,529 and $76,630,634, respectively. Repayment terms are structured such that the contracts will be repaid within the term of the underlying insurance policy, generally less than one year. The contracts are secured by the unearned premium of the insurance carrier which is obligated to pay the Company any unearned premium in the event the insurance policy is cancelled pursuant to the power of attorney contained in the finance contract. As of March 31, 2026 and December 31, 2025, the amount of unearned premium on open and cancelled contracts approximated $115,500,000 and $105,300,000, respectively. The annual percentage interest rates on new contracts averaged approximately 16.9% and 18.1% during the three months ended March 31, 2026 and 2025, respectively. 83272529 76630634

115500000

105300000

0.169

0.181

Allowance for Credit Losses In developing a measurement of credit loss, institutions are required to segment financial assets into pools that share similar risk characteristics. The Company uses ARCSys, a third-party SaaS platform, to support its allowance for credit losses (ACL) estimation process under ASC 326, “Financial Instruments – Credit Losses”. Management remains responsible for the selection of methodologies, key assumptions, and the resulting ACL. Management, leveraging the third-party ARCSys platform, performs its own analysis each reporting period to assist with the determination process of how financial assets should be segregated by risk. Based on this internal risk analysis performed on the Company’s historical datasets, assets are designated into asset classes based on asset codes and other credit quality indicators to provide structure based on similar risk characteristics or areas of risk concentration. Management, with support from the ARCSys segmentation module, updated its allowance estimation model by including portfolio segmentation and the application of a separate methodology for each portfolio segment. The Company classifies its portfolio into two primary segments: (1) Due from Insured and (2) Due from Insurance Carrier. The segmentation is based on the respective payment and risk characteristics of each portfolio segment. The Company develops a systematic and repeatable methodology to determine its allowance for credit losses at the portfolio segment level. The Company utilized the ARCSys Vintage PD/LGD model, as defined below, for determining expected future credit losses for the Due from Insured portfolio segment. PD is a measure of the likelihood that a borrower will default on an asset or other financial obligation over the contractual life of the loan. Default refers to the failure by the borrower to make scheduled payments. Defaults are tracked historically by the percentage of assets in default to assets remaining in the pool by vintage cohort based on month after origination. Additionally, Loss Given Default (LGD) is a measure of the expected loss on a loan or asset in the event of default by the borrower. The expectation of future defaults and loss given default are used as the basis for the allowance for credit losses on each asset by segment. The asset-level allowances for credit losses are then aggregated by asset segment for reporting purposes within the ARCSys Disclosure modules. The Company utilized the ARCSys Individual Asset DCF (Discounted Cash Flow) module, as defined below, for determining expected future credit losses for the Due from Insurance Carrier portfolio segment. In the ARCSys DCF model, projected cash flows by asset are adjusted for expected losses, prepayments, and amortization, and are discounted to their present value using the effective interest rate. The effective interest rate used in the DCF model is based on the stated rate that is adjusted for deferred fees and costs, and premiums and discounts. The technique considers future cash flows, adjusted for potential default and prepayment activity, based on the Company's own historical experience stored within the ARCSys data warehouse. The difference between the discounted cash flow and the current amortized cost basis of the asset represents the allowance for credit losses. These asset-level allowances for credit losses are then aggregated for reporting purposes at the segment level. The ARCSys platform captures the unique cash flow profile of each segment over the remaining contractual term, consistent with the "Life of Loan" concept required by ASC 326. Reasonable and Supportable Forecasting When estimating credit losses, management considers the need to adjust historical segment loss, default, or prepayment information to reflect the extent to which management expects current conditions and reasonable and supportable forecasts to differ from the conditions that existed for the period over which historical information was evaluated and utilized in the model. The Company has established a 12-month reasonable and supportable forecast period. Management utilizes the ARCSys Q-Factor and Forecasting module, which allows management to evaluate appropriate macroeconomic variables and environmental factors, and incorporate them into the estimation engine. For the remaining life of the assets beyond the forecast period, management incorporates a transition to historical loss experience (reversion). Off-Balance Sheet Credit Exposures In accordance with ASC 326, management has evaluated the portfolio for off-balance sheet credit exposures. Due to the specific nature of the Company’s current financial assets, there are no applicable off-balance sheet exposures (such as unfunded commitments or lines of credit) that are not unconditionally cancellable. Consequently, no separate allowance for off-balance sheet credit losses is required at this time. The adjustments to historical loss information may be qualitative in nature and should reflect changes related to relevant data which reflect differences in current asset-specific risk characteristics, such as differences in underwriting standards, portfolio mix, or asset term within a segment at the reporting date. Management utilizes the ARCSys "Environmental Factor" framework to document and quantify adjustments for: <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Nature and volume of the Company’s financial assets.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The volume, trend, and severity of past-due financial assets, nonaccrual assets, and internal risk rating migrations, work-outs and restructurings.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Changes to the underlying value or liquidity of collateral on financial assets.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Management’s lending policies and procedures, including changes in underwriting standards, collections, write-offs and recovery practices.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The quality of the credit review system.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The experience, ability, and depth of lending, investment, and collections management, as well as other relevant staff.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">The effect of other external factors, such as competition and regulatory, legal, and technological environments.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Actual and expected changes in the general market condition of either the geographical area or industry in which the Company has exposure.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Actual and expected changes in international, national, regional, and local economic and business conditions and developments that affect collectability of financial assets, including unemployment rates and GDP forecasts.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Additionally, concentration of credit and external factors such as competition, legal, and regulatory requirements are also assessed to refine the overall estimate of expected credit losses.</td></tr></table> Governance and Finalization To ensure the integrity of the financial reporting process, the Company maintains strict governance controls over the allowance for credit losses calculation. At the end of each reporting period, once management has reviewed and approved the final calculation, the period is finalized within the ARCSys platform. Following this approval, the period is locked; no further edits or modifications can be made to the methodology, data, or qualitative factors for that specific period, supporting a robust audit trail and consistency for external reporting. This comprehensive approach, supported by the ARCSys audit trail and governance controls, is intended to help ensure that the allowance for credit losses reflects management's best judgment of future losses based on reasonable and supportable forecasts. Allowance for Amounts Due from Agents Management separately forms an estimate for the allowance for credit losses for amounts due from agents. The Company estimates expected credit losses in accordance with ASC 326 using a historical loss rate methodology applied to pooled receivables that share similar risk characteristics. For this analysis, management considers historical loss information, updated for current conditions and reasonable and supportable forecasts that affect the expected collectability of the amortized cost basis pool. Historical loss rates are adjusted through qualitative factors to reflect current economic conditions and forward-looking information over a reasonable and supportable forecast period. Given the short-term nature of agent receivables, historical loss experience, as adjusted for current conditions, is considered a reasonable basis for estimating expected credit losses. The Company utilizes CreditSafe, a credit quality reporting agency, to monitor agents for forecasts of credit risk. Credit quality information obtained from CreditSafe is considered in management’s qualitative assessment of collectability. As of March 31, 2026 and December 31, 2025, the Company did not expect any material degradation to the credit quality of the agents it currently underwrites or anticipates underwriting in a way that would affect the allowance for credit losses. Since agent balances are constantly fluctuating through the normal course of business, the Company utilizes agent inactivity, defined as a minimum of twelve months without a change in balance, as a key factor when determining the allowance for credit losses. Receivables from inactive agents are considered to present a higher risk of credit loss and are evaluated accordingly within the allowance analysis. The Company writes off receivables when they are deemed uncollectible based on specific facts and circumstances, including the agent’s financial condition and collection efforts. Recoveries of amounts previously written off are recorded as increases to the allowance for credit losses when received.

Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in valuation of deferred tax assets, allowance for credit losses, depreciable lives of property and equipment, and valuation of stock-based compensation.

Concentration of Credit and Financial Instrument Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and accounts receivable from customers, agents, and insurance companies. The Company maintains its cash balances at two banks, which are insured by the Federal Deposit Insurance Corporation up to $250,000, and one money market account in a brokerage account, which is not insured. Uninsured balances are $7,815 and $7,815 at March 31, 2026 and December 31, 2025, respectively. The Company mitigates this risk by maintaining its cash balances at high-quality financial institutions. The following table provides a reconciliation between uninsured balances and cash per the consolidated balance sheet: <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SchedulesOfReconciliationBetweenUninsuredBalancesAndCashTextBlock_zLWAVVHGoQIk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Schedule of reconciliation between uninsured balances and cash per the consolidated balance sheets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20260331_za8vuaHUsF7c" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20251231_z2AJp3k2smIe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--CashUninsuredAmount_iI_pp0d_maCAOAzplf_zJkafDnxhkW5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Uninsured balance</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,815</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,815</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InsuredBalances_iI_pp0d_maCAOAzplf_zEAMpiMimnO5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Insured balances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196,913</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BalancesAtInstitutionsThatDoNotExceedFdicLimit_iI_pp0d_maCAOAzplf_zsuirxLnuCR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Balances at institutions that do not exceed FDIC limit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,155</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PlusCashOverdraft_iI_pp0d_maCAOAzplf_zhzFNLdseg6a" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Cash overdraft</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,552</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497,169</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OutstandingChecks_iNI_pp0d_di_msCAOAzplf_zwJRONiZEo14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Less: Outstanding checks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(664,838</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(694,082</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CashAndOverdraftAmount_iTI_pp0d_mtCAOAzplf_zhTx1UN1TzSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Cash per Consolidated Balance Sheet</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,609</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,970</td><td style="text-align: left"> </td></tr> </table> The Company controls its credit risk in accounts receivable through credit standards, limits on exposure, by monitoring the financial condition of insurance companies, by adhering to statutory cancellation policies, and by monitoring and pursuing collections from past due accounts. We cancel policies at the earliest permissible date allowed by the statutory cancellation regulations. Approximately <span id="xdx_905_ecustom--ConcentrationRiskPercentage_c20260101__20260331__srt--StatementGeographicalAxis__stpr--FL__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_pd" title="Concentration risk percentage">59% and <span id="xdx_907_ecustom--ConcentrationRiskPercentage_c20250101__20250331__srt--StatementGeographicalAxis__stpr--FL__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_pd" title="Concentration risk percentage">66% of the Company’s business activity is with customers located in Florida for 2026 and 2025, respectively. There were no other significant regional, industrial or group concentrations during the three months ended March 31, 2026 and 2025.

250000

7815

<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SchedulesOfReconciliationBetweenUninsuredBalancesAndCashTextBlock_zLWAVVHGoQIk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Schedule of reconciliation between uninsured balances and cash per the consolidated balance sheets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20260331_za8vuaHUsF7c" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20251231_z2AJp3k2smIe" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--CashUninsuredAmount_iI_pp0d_maCAOAzplf_zJkafDnxhkW5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Uninsured balance</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,815</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,815</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InsuredBalances_iI_pp0d_maCAOAzplf_zEAMpiMimnO5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Insured balances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196,913</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BalancesAtInstitutionsThatDoNotExceedFdicLimit_iI_pp0d_maCAOAzplf_zsuirxLnuCR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Balances at institutions that do not exceed FDIC limit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,155</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PlusCashOverdraft_iI_pp0d_maCAOAzplf_zhzFNLdseg6a" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Plus: Cash overdraft</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,552</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497,169</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OutstandingChecks_iNI_pp0d_di_msCAOAzplf_zwJRONiZEo14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Less: Outstanding checks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(664,838</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(694,082</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CashAndOverdraftAmount_iTI_pp0d_mtCAOAzplf_zhTx1UN1TzSf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Cash per Consolidated Balance Sheet</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,609</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,970</td><td style="text-align: left"> </td></tr> </table>

7815

154286 196913 2794 3155 510552 497169 664838 694082 10609 10970 0.59 0.66 Amortization of Line of Credit Costs Amortization of line of credit costs is computed using the straight-line method over the life of the loan. Cash Surrender Value of Life Insurance The Company is the owner and beneficiary of a life insurance policy on its president. The gross cash surrender value relative to the policy in place at March 31, 2026 and December 31, 2025, was $774,706 and $766,130, respectively. In March 2024, the Company executed a $641,934 loan against the life insurance policy. Any death benefit received would first be reduced by the outstanding loan amount at the time of death. In October 2025, the Company repaid $156,402 of the loan. The remaining loan accrues interest at a rate of 5.50% and has no maturity date. The Company paid interest on this loan of $6,712 and $8,769 for the three months ended March 31, 2026 and 2025, respectively. 774706 766130

641934

156402

0.0550

6712 8769

Property and Equipment Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as follows: Furniture and equipment <span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zCr4c3uKWWQ7" title="Property and equipment estimated useful lives">5 - <span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zWNLSNNeS5v1" title="Property and equipment estimated useful lives">7 years Computer equipment and software <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zXvs1H33bGub" title="Property and equipment estimated useful lives">3 - <span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zrLqUhMDmizc" title="Property and equipment estimated useful lives">5 years Leasehold improvements <span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_znyggn0hA9V4" title="Property and equipment estimated useful lives">10 years

P5Y

P7Y

P3Y

P5Y

P10Y

Fair Value of Financial Instruments The Company’s carrying amounts of financial instruments as defined by FASB ASC 825, “Disclosures about Fair Value of Financial Instruments”, including premium finance contracts and related receivables, prepaid expenses, cash surrender value of life insurance, drafts payable, accrued expenses and other current liabilities, approximate their fair value due to the relatively short period to maturity for these instruments. The fair value of the line of credit and notes payable are based on current rates at which the Company could borrow funds with similar remaining maturities and the carrying value approximates fair value.

Income Taxes The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets and liabilities are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Uncertain tax positions are recognized only when the Company believes it is more likely than not that the tax position will be upheld on examination by the taxing authorities based on the merits of the position. The Company has no material unrecognized tax benefits and no adjustments to its consolidated financial position, results of operations or cash flows were required as of March 31, 2026. The Company filed consolidated tax returns for the years ended December 31, 2025 and 2024, which are subject to examination by federal and state tax jurisdictions. The Company’s tax returns for the previous three years remain open for audit by the respective tax jurisdictions. No income tax returns are currently under examination by taxing authorities. The Company recognizes interest and penalties, if any, related to uncertain tax positions in income tax expense. The Company did not have any accrued interest or penalties associated with uncertain tax positions as of March 31, 2026 and December 31, 2025.

Stock-Based Compensation The Company accounts for stock-based compensation in accordance with FASB ASC Topic No. 718, “Stock Compensation,” which establishes the requirements for expensing equity awards. The Company measures and recognizes as compensation expense the fair value of all share-based payment awards based on estimated grant date fair values. Our stock-based compensation includes issuances made to directors, executives, employees and consultants, which includes employee stock options related to our 2019 Equity Incentive Plan and stock warrants. The determination of fair value involves a number of significant estimates. We use the Black-Scholes option pricing model to estimate the value of employee stock options and stock warrants, which requires a number of assumptions to determine the model inputs. These include the expected volatility of our stock and employee exercise behavior which are based expectations of future developments over the term of the option.

Earnings per Common Share The Company accounts for earnings (loss) per share in accordance with FASB ASC Topic No. 260 - 10, “Earnings Per Share”, which establishes the requirements for presenting earnings per share (“EPS”). FASB ASC Topic No. 260 - 10 requires the presentation of “basic” and “diluted” EPS on the face of the statement of operations. Basic EPS amounts are calculated using the weighted-average number of common shares outstanding during each period. Diluted EPS assumes the exercise of all stock options, warrants and convertible securities having exercise prices less than the average market price of the common stock during the periods, using the treasury stock method. As of March 31, 2026 and 2025, the Company had potentially dilutive securities outstanding, including stock options, stock warrants, and convertible preferred stock. All outstanding stock options and warrants were fully vested as of the respective dates. The Company’s Series A Convertible Preferred Stock is convertible into common stock at 80% of the average market price over a 30-day period, at the Company’s discretion. These instruments were evaluated for dilutive effect and included in the diluted EPS calculation to the extent they were not antidilutive. Reconciliation of Weighted-Average Shares Outstanding: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zRhpu665gJJh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: center">Schedule of outstanding options and warrants on earnings per share </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260331_zrQIYbb6FMGk" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250331_zuIPdzG4Use9" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025 (unaudited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zUlS9ExNLYa4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Basic weighted-average shares outstanding</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,998,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,001,216</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--EffectOfDilutiveStockOptionsTreasuryStockMethod_i_pd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Effect of dilutive stock options (treasury stock method)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--EffectOfDilutivePreferredStockIfconvertedMethod_i_pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Effect of dilutive preferred stock (if-converted method)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,047,980</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,159,218</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zCwZdWjmmLo1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Diluted weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,101,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,210,875</td><td style="text-align: left"> </td></tr> </table> The Company determined that all outstanding warrants as of March 31, 2026 and 2025 were antidilutive and therefore excluded them from the diluted EPS computation. No adjustments to net income were required for the diluted earnings per share calculation for the periods presented.

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zRhpu665gJJh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: center">Schedule of outstanding options and warrants on earnings per share </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260331_zrQIYbb6FMGk" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250331_zuIPdzG4Use9" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025 (unaudited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zUlS9ExNLYa4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Basic weighted-average shares outstanding</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,998,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,001,216</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--EffectOfDilutiveStockOptionsTreasuryStockMethod_i_pd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Effect of dilutive stock options (treasury stock method)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--EffectOfDilutivePreferredStockIfconvertedMethod_i_pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Effect of dilutive preferred stock (if-converted method)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,047,980</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,159,218</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zCwZdWjmmLo1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Diluted weighted-average shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,101,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,210,875</td><td style="text-align: left"> </td></tr> </table>

2998802

3001216

54352 50441 1047980 1159218

4101134

4210875

Leases The Company recognizes and measures its leases in accordance with ASC Topic 842, “Leases”. The Company determines if an arrangement is a lease, or contains a lease, at inception of a contract and when the terms of an existing contract are changed. The Company recognizes a lease liability and a right of use (ROU) asset at the commencement date of the lease. The lease liability is initially and subsequently recognized based on the present value of its future lease payments calculated using the Company’s incremental borrowing rate.

Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”), which requires incremental disclosures about reportable segments but does not change the definition of a segment or the guidance for determining reportable segments. The new guidance requires disclosure of significant segment expenses that are (1) regularly provided to (or easily computed from information regularly provided to) the chief operating decision maker ("CODM") and (2) included in the reported measure of segment profit or loss. The new standard also requires companies to disclose the title and position of the individual (or the name of the committee) identified as the CODM, allows companies to disclose multiple measures of segment profit or loss if those measures are used to assess performance and allocate resources, and is applicable to companies with a single reportable segment. The requirements are effective for annual reporting periods beginning on January 1, 2024, and are required to be applied retrospectively. The Company has adopted the additional disclosure requirements under ASU 2023-07. The additional requirements did not have a material impact on the financial statements.

3. Premium Finance Contracts, Related Receivable and Allowance for Credit Losses Premium Finance Contracts and Related Receivable represent monthly payments due on insurance premium finance contracts. The Company finances insurance policies over periods from three to eleven months for businesses and consumers who make an initial down payment of, on average, 25 percent of the insurance policy amounts. The entire amount of the contract is recorded including amounts due for finance charges and services charges. These receivables are reported net of unearned interest for financial statements purposes. Upon cancellation of an insurance premium finance contract, the unearned premium on the contract becomes due from the insurance carrier. The Company segregates its Premium Finance Contracts Receivable into three segments for reporting and allowance calculation purposes. The segments are (1) Due from Insured and (2) Due from Insurance Carrier. Amounts due from agents represent balances related to (1) an agent’s unearned commission due to a policy cancellation and (2) down payments collected by the agents on behalf of the insured, which are due to us. At March 31, 2026 and December 31, 2025, premium finance contract and agents’ receivable consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfPremiumFinanceContractAndAgentsReceivableTableTextBlock_zkjcOD4ROV2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt; text-align: left; font-size: 11pt; vertical-align: bottom">Schedule of premium finance contract and agents’ receivable </td><td> </td> <td colspan="2" id="xdx_49D_20260331_ztZAe5p96Adf" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20251231_zTzM68kQtwhc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt; text-align: left; padding-bottom: 1pt; font-size: 11pt; vertical-align: bottom">Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--ContractsDueFromInsured_iI_pp0d_ziAOKdAmC7ab" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 66%; text-align: left; padding-left: 0pt"> Contracts due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">75,683,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">69,350,806</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ContractsDueFromInsuranceCarrier_iI_pp0d_zGmVp1dWzFD6" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Contracts due from insurance carrier</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,589,129</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,279,828</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,272,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,630,634</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AmountsDueFromAgents_iI_pp0d_zfyZSz1uF0nb" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> Amounts due from agents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,241,814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,146,494</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--UnearnedInterest_iNI_pp0d_di_z6tKR0fukiSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Less: Unearned interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,893,106</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,736,977</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,621,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,040,151</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0d_di_z3OGjFEuUD0b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,355,793</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,202,768</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--PremiumFinanceContractsAndRelatedReceivableNet_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"> Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">79,265,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">72,837,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The allowance for credit losses at March 31, 2025 and December 31, 2024 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_zUFQCHPOlSjk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 1)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt">Schedule of allowance for credit losses </td><td> </td> <td colspan="2" id="xdx_497_20260331_zWwC76PIxnAi" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20251231_zBjwKmFFRng3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--AllowanceForContractsDueFromInsured_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Allowance for contracts due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,405,080</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,268,799</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AllowanceForContractsDueFromInsuranceCarrier_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Allowance for contracts due from insurance carrier</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">758,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">746,506</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AllowanceForAmountsDueFromAgents_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Allowance for amounts due from agents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">192,463</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">187,463</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Total allowance for credit losses</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,355,793</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,202,768</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Activity in the allowance for credit losses for the three months ended March 31, 2026 and the year ended December 31, 2025 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfActivityInTheAllowanceForDoubtfulAccountsTableTextBlock_zdr3uv2Ctfw2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 2)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt">Schedule of allowance for credit losses activity </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Balance at the beginning of the year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,202,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,969,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Current year provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,115,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Write-offs charged against the allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(468,466</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,211,812</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Recoveries of amounts previously charged off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,491</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">330,573</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Balance at end of the year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,355,793</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,202,768</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The Company maintains an allowance that includes the expected write-offs of principal and interest. Provisions and write-offs per the note disclosures above are displayed at gross amounts, which include provisions and write-offs of both principal and unearned interest. The write-offs are allocated between the principal (i.e. provision for credit losses) and interest (i.e. contra-revenue) on the income statement. The following table shows a reconciliation between the total provision per this note and provision for credit losses on the consolidated statement of operations: <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfProvisionOfFootnoteAndBadDebtExpenseTableTextBlock_zcUv1MiWH456" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify">Schedule of reconciliation between the total provision per the footnote and the provision for credit losses </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="6" style="font-size: 11pt"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 (unaudited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Current additions to the allowance</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">595,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">425,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Contra-revenues</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(197,665</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(185,484</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Provision for credit losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">397,335</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">239,516</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The aging analyses of contract receivables as of March 31, 2026 and December 31, 2025 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfAnalysesOfPastDueContractsReceivablesTableTextBlock_zp379ZTGzKa2" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 4)"> <tr style="vertical-align: bottom"> <td style="font: bold 8pt Calibri, Helvetica, Sans-Serif; text-align: center">Schedule of aging analyses of past-due contract receivables </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold">As of March 31, 2026</td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">30–59 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">60–89 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">90-119 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Greater Than 120 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Total Past-Due</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Grand Total</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Premium finance contracts:</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_902_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zE3Ja3V95Tp6" title="Contracts due from insured">508,561</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_90F_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zJbzQUptSGXc" title="Contracts due from insured">10,087</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zScPwgFIo75g" title="Contracts due from insured">6,098</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_907_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zKddGGsNS948" title="Contracts due from insured">7,777</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">532,523</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">75,150,877</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">75,683,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Due from insurance carrier</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_z00kEDev9012" title="Contracts due from insurance carrier">798,900</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_z9cDNcQxW8sg" title="Contracts due from insurance carrier">616,304</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zV3WZCVDZ1F9" title="Contracts due from insurance carrier">1,178,487</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zdM9yj5NBua6" title="Contracts due from insurance carrier">2,935,320</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetPastDueMember_zpxK059xXCjd" title="Contracts due from insurance carrier">5,529,011</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetNotPastDueMember_z5b8M46q0Wx5" title="Contracts due from insurance carrier">2,060,118</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,589,129</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_z4yAvfgSUTw4" title="Total">1,307,461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zQJeu1YWqGD1" title="Total">626,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zK4qQZM8Raze" title="Total">1,184,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_z5jX8eDYMIJ9" title="Total">2,943,097</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,061,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">77,210,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">83,272,529</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold">As of December 31, 2025</td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">30–59 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">60–89 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">90-119 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">120 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Past-Due</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Grand Total</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Premium finance contracts:</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_900_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zX7dY60llRr4" title="Contracts due from insured">121,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_907_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zyaikiypnoO2" title="Contracts due from insured">21,018</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_90B_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zytAX6lp1d9h" title="Contracts due from insured">4,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_906_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zysMwwIN9ii9" title="Contracts due from insured">15,145</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">161,810</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">69,188,996</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">69,350,806</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Due from insurance carrier</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zUYKvUzVJpIf" title="Contracts due from insurance carrier">631,883</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zrxdV65hPkph" title="Contracts due from insurance carrier">635,401</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zNAf5oZlBXV8" title="Contracts due from insurance carrier">568,894</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zXwQEcwBUJWf" title="Contracts due from insurance carrier">2,497,849</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetPastDueMember_zusKOcXa11sf" title="Contracts due from insurance carrier">4,334,027</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetNotPastDueMember_zy3BqhdnODZc" title="Contracts due from insurance carrier">2,945,801</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,279,828</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_902_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zN8KB2jB4il1" title="Total">753,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zJXJox64D1U8" title="Total">656,419</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_ztR1vdADn0n5" title="Total">573,124</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zUSOcitKT9z5" title="Total">2,512,994</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,495,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">72,134,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">76,630,634</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Inactive agent receivables are defined as agent receivables that have not changed in at least three months, which pose a greater risk of credit losses. Agent inactivity is used by management as a credit quality indicator in evaluating receivables. The analysis of active and inactive agents as of March 31, 2026 and December 31, 2025 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOFInactiveAgentReceivablesTableTextBlock_z1NxpnGadbs7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 5)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt">Schedule of inactive agent receivables </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt"> Receivables from active agents</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,189,538</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">997,452</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Receivables from inactive agents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,276</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">149,042</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"> Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,241,814</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,146,494</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfPremiumFinanceContractAndAgentsReceivableTableTextBlock_zkjcOD4ROV2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt; text-align: left; font-size: 11pt; vertical-align: bottom">Schedule of premium finance contract and agents’ receivable </td><td> </td> <td colspan="2" id="xdx_49D_20260331_ztZAe5p96Adf" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20251231_zTzM68kQtwhc" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt; text-align: left; padding-bottom: 1pt; font-size: 11pt; vertical-align: bottom">Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--ContractsDueFromInsured_iI_pp0d_ziAOKdAmC7ab" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 66%; text-align: left; padding-left: 0pt"> Contracts due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">75,683,400</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">69,350,806</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ContractsDueFromInsuranceCarrier_iI_pp0d_zGmVp1dWzFD6" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Contracts due from insurance carrier</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,589,129</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,279,828</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,272,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,630,634</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AmountsDueFromAgents_iI_pp0d_zfyZSz1uF0nb" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> Amounts due from agents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,241,814</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,146,494</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--UnearnedInterest_iNI_pp0d_di_z6tKR0fukiSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Less: Unearned interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,893,106</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,736,977</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,621,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,040,151</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0d_di_z3OGjFEuUD0b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,355,793</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,202,768</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--PremiumFinanceContractsAndRelatedReceivableNet_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"> Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">79,265,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">72,837,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 75683400 69350806 7589129 7279828 83272529 76630634 1241814 1146494 2893106 2736977 81621237 75040151

2355793

2202768

79265444 72837383 <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_zUFQCHPOlSjk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 1)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt">Schedule of allowance for credit losses </td><td> </td> <td colspan="2" id="xdx_497_20260331_zWwC76PIxnAi" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20251231_zBjwKmFFRng3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--AllowanceForContractsDueFromInsured_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Allowance for contracts due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,405,080</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,268,799</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AllowanceForContractsDueFromInsuranceCarrier_iI_pp0p" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Allowance for contracts due from insurance carrier</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">758,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">746,506</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AllowanceForAmountsDueFromAgents_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Allowance for amounts due from agents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">192,463</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">187,463</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Total allowance for credit losses</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,355,793</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,202,768</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> 1405080 1268799 758250 746506 192463 187463

2355793

2202768

<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfActivityInTheAllowanceForDoubtfulAccountsTableTextBlock_zdr3uv2Ctfw2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 2)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt">Schedule of allowance for credit losses activity </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Balance at the beginning of the year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,202,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,969,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Current year provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,115,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Write-offs charged against the allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(468,466</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,211,812</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Recoveries of amounts previously charged off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,491</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">330,573</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Balance at end of the year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,355,793</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,202,768</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

2202768

1969007

595000 2115000

468466

2211812

26491

330573

2355793

2202768

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfProvisionOfFootnoteAndBadDebtExpenseTableTextBlock_zcUv1MiWH456" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify">Schedule of reconciliation between the total provision per the footnote and the provision for credit losses </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="6" style="font-size: 11pt"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the three months ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 (unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 (unaudited)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify; padding-left: 5.4pt">Current additions to the allowance</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">595,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">425,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: Contra-revenues</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(197,665</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(185,484</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Provision for credit losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">397,335</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">239,516</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 595000 425000 197665 185484

397335

239516

<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfAnalysesOfPastDueContractsReceivablesTableTextBlock_zp379ZTGzKa2" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 4)"> <tr style="vertical-align: bottom"> <td style="font: bold 8pt Calibri, Helvetica, Sans-Serif; text-align: center">Schedule of aging analyses of past-due contract receivables </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold">As of March 31, 2026</td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">30–59 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">60–89 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">90-119 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Greater Than 120 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Total Past-Due</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Grand Total</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Premium finance contracts:</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_902_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zE3Ja3V95Tp6" title="Contracts due from insured">508,561</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_90F_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zJbzQUptSGXc" title="Contracts due from insured">10,087</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zScPwgFIo75g" title="Contracts due from insured">6,098</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_907_ecustom--ContractsDueFromInsured_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zKddGGsNS948" title="Contracts due from insured">7,777</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">532,523</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">75,150,877</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">75,683,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Due from insurance carrier</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_z00kEDev9012" title="Contracts due from insurance carrier">798,900</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_z9cDNcQxW8sg" title="Contracts due from insurance carrier">616,304</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zV3WZCVDZ1F9" title="Contracts due from insurance carrier">1,178,487</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zdM9yj5NBua6" title="Contracts due from insurance carrier">2,935,320</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetPastDueMember_zpxK059xXCjd" title="Contracts due from insurance carrier">5,529,011</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetNotPastDueMember_z5b8M46q0Wx5" title="Contracts due from insurance carrier">2,060,118</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,589,129</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_z4yAvfgSUTw4" title="Total">1,307,461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zQJeu1YWqGD1" title="Total">626,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_903_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zK4qQZM8Raze" title="Total">1,184,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20260331__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_z5jX8eDYMIJ9" title="Total">2,943,097</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,061,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">77,210,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">83,272,529</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold">As of December 31, 2025</td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">30–59 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">60–89 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">90-119 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">120 Days</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Past-Due</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Grand Total</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Premium finance contracts:</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Due from insured</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_900_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zX7dY60llRr4" title="Contracts due from insured">121,417</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_907_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zyaikiypnoO2" title="Contracts due from insured">21,018</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_90B_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zytAX6lp1d9h" title="Contracts due from insured">4,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span id="xdx_906_ecustom--ContractsDueFromInsured_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zysMwwIN9ii9" title="Contracts due from insured">15,145</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">161,810</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">69,188,996</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">69,350,806</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Due from insurance carrier</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zUYKvUzVJpIf" title="Contracts due from insurance carrier">631,883</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zrxdV65hPkph" title="Contracts due from insurance carrier">635,401</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_zNAf5oZlBXV8" title="Contracts due from insurance carrier">568,894</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zXwQEcwBUJWf" title="Contracts due from insurance carrier">2,497,849</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetPastDueMember_zusKOcXa11sf" title="Contracts due from insurance carrier">4,334,027</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--ContractsDueFromInsuranceCarrier_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancialAssetNotPastDueMember_zy3BqhdnODZc" title="Contracts due from insurance carrier">2,945,801</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,279,828</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_902_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables30To59DaysPastDueMember_zN8KB2jB4il1" title="Total">753,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_906_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivables60To89DaysPastDueMember_zJXJox64D1U8" title="Total">656,419</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__us-gaap--FinancingReceivablesEqualToGreaterThan90DaysPastDueMember_ztR1vdADn0n5" title="Total">573,124</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_ecustom--InsurancePremiumFinanceContractsGross_pp0d_c20251231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--FinancingReceivablesEqualToGreaterThan120DaysPastDueMember_zUSOcitKT9z5" title="Total">2,512,994</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,495,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">72,134,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">76,630,634</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 508561 10087 6098 7777 532523 75150877 75683400 798900 616304 1178487 2935320 5529011 2060118 7589129 1307461 626391 1184585 2943097 6061534 77210995 83272529 121417 21018 4230 15145 161810 69188996 69350806 631883 635401 568894 2497849 4334027 2945801 7279828 753300 656419 573124 2512994 4495837 72134797 76630634 <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOFInactiveAgentReceivablesTableTextBlock_z1NxpnGadbs7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Premium Finance Contracts, Related Receivable and Allowance for Credit Losses (Details 5)"> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt">Schedule of inactive agent receivables </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -50pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt"> Receivables from active agents</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,189,538</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">997,452</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt"> Receivables from inactive agents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,276</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">149,042</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"> Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,241,814</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,146,494</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1189538

997452

52276

149042

1241814

1146494

4. Property and Equipment, Net The Company’s property and equipment consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--PropertyPlantAndEquipmentTextBlock_zs67ig7ZeUPe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property and Equipment, Net (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of property and equipment </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">March 31, 2026</td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; color: #323232; text-align: left">Computer Software</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">25,857</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">25,857</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #323232">Automobile</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">199,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,379</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: #323232; text-align: left">Furniture & Fixtures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,773</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #323232; text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,811</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: #323232; text-align: left; padding-bottom: 1pt">Computer Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">56,650</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">54,821</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: -40pt; color: #323232; text-align: left">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">416,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">388,641</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: #323232; text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(281,177</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(273,047</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #323232; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">135,801</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">115,594</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The Company recorded depreciation expense in other operating expenses of $8,130 and $9,781 for the three months ended March 31, 2026 and 2025, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--PropertyPlantAndEquipmentTextBlock_zs67ig7ZeUPe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property and Equipment, Net (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of property and equipment </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">March 31, 2026</td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; color: #323232; text-align: left">Computer Software</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">25,857</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">25,857</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #323232">Automobile</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">199,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,379</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: #323232; text-align: left">Furniture & Fixtures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,773</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #323232; text-align: left">Leasehold Improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,811</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: #323232; text-align: left; padding-bottom: 1pt">Computer Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">56,650</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">54,821</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: -40pt; color: #323232; text-align: left">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">416,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">388,641</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: #323232; text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(281,177</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(273,047</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #323232; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">135,801</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">115,594</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

25857

199887

173379

17773

116811

56650

54821

416978

388641

281177

273047

135801

115594

8130

9781

5. Leases The Company accounts for leases in accordance with ASC Topic 842. The Company used its incremental borrowing rate of 5.25% for all operating leases as of March 31, 2026 and December 31, 2025. Office lease – On March 1, 2024, the Company entered into a two (2) year lease for an office facility located in Miami Florida with an entity controlled by our CEO and related parties. The lease has a one-time renewal option for one year which management is reasonably certain will be exercised. The lease is $7,048 per month and expires in February 2027, including the renewal option (see Note 13). Secure facility lease – In August 2025, the Company entered into a three (3) year lease for a secure facility located in Miami, Florida. The lease has no renewal option. The lease is $1,760 per month, with payment increases of 4% annually, and expires in September 2028. The right-of-use asset and operating lease liability at the execution of this lease totaled $61,073. Hardware lease – On September 30, 2022, the Company entered into a three-year lease for computer hardware. The lease has no renewal option. The lease is $664 per month and expired in September 2025 and continued on a month-to-month rental basis. The right-of-use asset and operating lease liability at the execution of this lease totaled $22,059. Server lease – On December 7, 2021, the Company entered into a five-year lease for a computer server. The lease contains a bargain purchase option, which the Company intends to exercise. The Company recorded this lease as a finance lease. The lease payments are $1,249 per month through December 2026. <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--LeaseCostTableTextBlock_za1nDvmuX2Hk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 8pt; text-align: left">Schedule of lease cost </td> <td style="font-size: 8pt; text-align: left"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 8pt; text-align: left"> </td> <td style="font-size: 8pt; text-align: left"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold">Leases</td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold">Classification</td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Right-of-use assets</td> <td style="width: 22%; text-align: left">Operating lease assets</td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">127,281</td><td style="width: 1%; text-align: left"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">151,823</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Server lease</td> <td style="text-align: left; padding-bottom: 1pt">Finance lease assets</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,838</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,152</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total lease assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">136,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">163,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current operating lease liability</td> <td style="text-align: left">Current operating lease liabilities</td> <td style="text-align: left">$</td><td style="text-align: right">94,825</td><td style="text-align: left"> </td> <td style="text-align: left">$</td><td style="text-align: right">107,326</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current operating lease liability</td> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32,456</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44,497</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">127,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">151,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current finance lease liability</td> <td style="text-align: left">Current finance lease liabilities</td> <td style="text-align: left">$</td><td style="text-align: right">9,934</td><td style="text-align: left"> </td> <td style="text-align: left">$</td><td style="text-align: right">13,518</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current finance lease liability</td> <td style="text-align: left; padding-bottom: 1pt">Long-term finance lease liabilities</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total finance lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,934</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,518</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The weighted-average remaining lease term was 1.42 years and 1.69 years as of March 31, 2026 and December 31, 2025, respectively. For the three months ended March 31, 2026 and 2025, the total lease cost was $30,173 and $34,832, respectively.

0.0525

P2Y

7048

P3Y

1760

0.04

61073

664

22059

1249

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--LeaseCostTableTextBlock_za1nDvmuX2Hk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 8pt; text-align: left">Schedule of lease cost </td> <td style="font-size: 8pt; text-align: left"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 8pt; text-align: left"> </td> <td style="font-size: 8pt; text-align: left"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold">Leases</td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold">Classification</td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Right-of-use assets</td> <td style="width: 22%; text-align: left">Operating lease assets</td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">127,281</td><td style="width: 1%; text-align: left"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">151,823</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Server lease</td> <td style="text-align: left; padding-bottom: 1pt">Finance lease assets</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,838</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,152</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total lease assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">136,119</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">163,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current operating lease liability</td> <td style="text-align: left">Current operating lease liabilities</td> <td style="text-align: left">$</td><td style="text-align: right">94,825</td><td style="text-align: left"> </td> <td style="text-align: left">$</td><td style="text-align: right">107,326</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current operating lease liability</td> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32,456</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44,497</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">127,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">151,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current finance lease liability</td> <td style="text-align: left">Current finance lease liabilities</td> <td style="text-align: left">$</td><td style="text-align: right">9,934</td><td style="text-align: left"> </td> <td style="text-align: left">$</td><td style="text-align: right">13,518</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current finance lease liability</td> <td style="text-align: left; padding-bottom: 1pt">Long-term finance lease liabilities</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total finance lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,934</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,518</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

127281

151823

8838 12152 136119 163975

94825

107326

32456

44497

127281

151823

9934

13518

9934

13518

P1Y5M1D

P1Y8M8D

30173

34832

6. Drafts Payable Drafts payable outstanding represent unpaid drafts that have not been disbursed by our senior lender as of the reporting date on insurance premium finance contracts received by the Company prior to the reporting date. As of March 31, 2026 and December 31, 2025, the draft payable balances are $4,473,397 and $2,074,866, respectively. 4473397 2074866 7. Line of Credit Relationship with First Horizon Bank (“FHB”) On February 3, 2021, the Company entered into an exclusive twenty-four month loan agreement with First Horizon Bank, our senior lender, for a revolving line of credit in the amount of $<span id="xdx_900_eus-gaap--LongTermLineOfCredit_c20210203__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Revolving line of credit">35,000,000, which was immediately funded for $<span id="xdx_90C_eus-gaap--LongTermLineOfCredit_c20210203__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--InitialFundingMember_pp0p" title="Revolving line of credit">25,974,695 to pay off the prior line of credit. On this date, the prior line of credit was fully repaid and terminated. The Company recorded $<span id="xdx_902_eus-gaap--PaymentsOfLoanCosts_c20210201__20210203__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Payments of loan costs">180,350 of loan origination costs. In October 2021, the Company increased its line of credit with First Horizon Bank from $<span id="xdx_90C_eus-gaap--LongTermLineOfCredit_c20211031__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MinimumMember_pp0p" title="Revolving line of credit">35,000,000 to $<span id="xdx_90E_eus-gaap--LongTermLineOfCredit_c20211031__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MaximumMember_pp0p" title="Revolving line of credit">45,000,000. The Company recorded $<span id="xdx_90A_eus-gaap--LineOfCreditFacilityCollateralFeesAmount_c20211001__20211031__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Line of credit costs">25,771 of line of credit costs related to the credit increase. In November 2022, the Company extended the maturity on its line of credit agreement with FHB until November 30, 2025. This extension also changed the Index Rate of the line of credit from 30-Day Libor to 30-Day Secured Overnight Financing Rate (“SOFR”). The Company recorded $<span id="xdx_90F_eus-gaap--LineOfCreditFacilityCollateralFeesAmount_c20260101__20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Line of credit costs">117,228 of line of credit costs related to this extension. In June 2025, the Company increased its line of credit with FHB from $<span id="xdx_907_eus-gaap--LongTermLineOfCredit_c20250630__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MinimumMember_pp0p" title="Revolving line of credit">45,000,000 to $<span id="xdx_905_eus-gaap--LongTermLineOfCredit_c20250630__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MaximumMember_pp0p" title="Revolving line of credit">50,000,000. In September 2025, the Company renewed its line of credit agreement with FHB until September 25, 2028. This renewal also increased the commitment amount from $<span id="xdx_90B_eus-gaap--LongTermLineOfCredit_c20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MinimumMember_pp0p" title="Revolving line of credit">50,000,000 to $<span id="xdx_906_eus-gaap--LongTermLineOfCredit_c20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MaximumMember_pp0p" title="Revolving line of credit">75,000,000, lowered the interest rate margin from 2.55-2.96% to 2.10%, and syndicated the line of credit between two additional lenders, Flagstar Bank and Cadence Bank. The Company is unaffected operationally by the additional lenders as First Horizon Bank acts as the agent for the other lenders in the syndicated loan agreement. The Company recorded $373,011 of line of credit costs related to this extension, which is included in the line of credit balance in the consolidated balance sheet at March 31, 2026. At March 31, 2026 and December 31, 2025, the advance rate was <span id="xdx_90E_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_c20260101__20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_zKo6lBeqX8w6" title="Advance rate"><span id="xdx_908_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_c20250101__20251231__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_z4SDD7d57Oi9" title="Advance rate">85% of the aggregate unpaid balance of the Company’s eligible accounts receivable. The line of credit is secured by all Company assets and is personally guaranteed by our CEO. <span id="xdx_904_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20260101__20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_zFcSf7qH87ab" title="Interest rate description"><span id="xdx_902_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20250101__20251231__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_ziSzwpDnmXW7" title="Interest rate description">The line of credit bears interest at 30-Day SOFR plus 2.10% per annum (5.77% and 5.97% at March 31, 2026 and December 31, 2025, respectively). As of March 31, 2026, the amount of principal outstanding on the line of credit was $<span id="xdx_900_eus-gaap--LineOfCredit_c20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Long term line of credit">54,337,407 and is reported on the consolidated balance sheet net of $<span id="xdx_90F_ecustom--UnamortizedLoanOriginationFees_c20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Unamortized loan origination fees">310,842 of unamortized loan origination fees. As of December 31, 2025, the amount of principal outstanding on the line of credit was $<span id="xdx_901_eus-gaap--LineOfCredit_c20251231__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Long term line of credit">49,575,004 and is reported on the consolidated balance sheet net of $<span id="xdx_90C_ecustom--UnamortizedLoanOriginationFees_c20251231__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Unamortized loan origination fees">341,927 of unamortized loan origination fees. Interest expense on this line of credit for the three months ended March 31, 2026 and 2025 totaled approximately $<span id="xdx_908_eus-gaap--InterestExpenseDebt_pp0d_c20260101__20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_zRW6jCMRGLD9" title="Interest expense">773,000 and $<span id="xdx_907_eus-gaap--InterestExpenseDebt_pp0d_c20250101__20250331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_zhjvkYD6DfL1" title="Interest expense">696,000, respectively. The Company recorded amortized loan origination fees for the three months ended March 31, 2026 and 2025 of $<span id="xdx_903_ecustom--AmortizedLoanOriginationFee_c20260101__20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Amortized loan origination fee">31,084 and $<span id="xdx_901_ecustom--AmortizedLoanOriginationFee_c20250101__20250331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Amortized loan origination fee">394, respectively, which is included in interest expense. Availability on this line of credit was $<span id="xdx_906_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_c20260331__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_pp0p" title="Line of credit facility, maximum borrowing capacity">5,365,235 as of March 31, 2026. The Company’s agreements with FHB contain certain covenants and restrictions. Under these covenants and restrictions, all the Company’s assets are pledged to secure the line of credit, and the Company must maintain the following financial ratios: (1) adjusted tangible net worth ratio, (2) interest coverage ratio, (3) adjusted total balance sheet leverage ratio, and (4) cash collection ratio. The loan agreement also provides for certain other non-financial covenants, such as audited financial statements, notice of change of control, budget, permission for any new debt, and copies of filings with regulatory bodies. Management believes it was in compliance with the applicable debt covenants as of March 31, 2026 and December 31, 2025.

35000000

25974695

180350

35000000

45000000

25771

117228

45000000

50000000

75000000

0.85

The line of credit bears interest at 30-Day SOFR plus 2.10% per annum (5.77% and 5.97% at March 31, 2026 and December 31, 2025, respectively).

54337407

310842

49575004

341927

773000

696000

31084 394

5365235

8. Other Loans On April 18, 2020, the Company entered into a $271,000 loan with Woodforest National Bank, under a program administered by the Small Business Administration (“SBA”) as part of the Paycheck Protection Program (“PPP”) approved under the “Coronavirus Aid, Relief, and Economic Security Act” (“CARES Act”) (Pub. L. No. 116-136). The loan matured in two (2) years and accrued interest at 1% from the origination of the loan. On June 22, 2022, the Company executed a loan modification with Woodforest National Bank (“WNB”) allowing for the repayment of the PPP loan to WNB. This loan was fully repaid in April 2025. For the three months ended March 31, 2026 and 2025, the Company paid interest on this loan of $0 and $59, respectively, which is included in interest expense. On April 12, 2024, the Company entered into a $43,700 loan agreement with American Express. This loan was fully repaid in April 2025. For the three months ended March 31, 2026 and 2025, the Company paid interest on this loan of $0 and $656, respectively, which is included in interest expense.

271000

P2Y

0.01

43700

656

9. Notes Payable At March 31, 2026 and December 31, 2025, the balances of long-term unsecured notes to unrelated parties are as follows: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfDebtTableTextBlock_zuhCOERXrbGa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; text-align: left">Schedule of the balances of long-term unsecured notes to unrelated parties </td><td> </td> <td colspan="2" id="xdx_49D_20260331_zY9m5tZf6Ill" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231_z50UcL7FVtqg" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">March 31, 2026</td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_ecustom--NotesPayableOthers_iI_pp0d_zJQRpb5j5G2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Total notes payable - Others</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,836,925</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,826,925</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NotesPayableCurrent_iNI_pp0d_di_zGuODmQ6Y7Je" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less current maturities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(859,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,524,799</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermNotesPayable_iI_pp0d_zi7AUwDxHEhc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Long-term maturities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,977,925</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,302,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> These are notes payable to individuals. The notes have interest payable monthly, ranging from 6% to 8% per annum and are unsecured and subordinated. The principal is due on various dates through December 31, 2031. The maturity date of these notes automatically extends for periods of three months to six years unless the note holder requests repayment through written instructions at least ninety days prior to the maturity date of the note. The automatic maturity extension of these notes is considered a loan modification. Interest expense on these notes totaled approximately $171,000 and $170,000 for the three months ended March 31, 2026 and 2025, respectively. The Company received proceeds on these notes of $10,000 and $220,750 for the three months ended March 31, 2026 and 2025, respectively. The Company repaid principal on these notes of $0 and $119,000 for the three months ended March 31, 2026 and 2025, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfDebtTableTextBlock_zuhCOERXrbGa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; text-align: left">Schedule of the balances of long-term unsecured notes to unrelated parties </td><td> </td> <td colspan="2" id="xdx_49D_20260331_zY9m5tZf6Ill" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231_z50UcL7FVtqg" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">March 31, 2026</td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_ecustom--NotesPayableOthers_iI_pp0d_zJQRpb5j5G2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Total notes payable - Others</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,836,925</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,826,925</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NotesPayableCurrent_iNI_pp0d_di_zGuODmQ6Y7Je" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less current maturities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(859,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,524,799</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermNotesPayable_iI_pp0d_zi7AUwDxHEhc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Long-term maturities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,977,925</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,302,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8836925 8826925

859000

2524799

7977925

6302126

0.06

0.08

171000

170000

10000

220750

119000

10. Notes Payable – Stockholders and Related Parties At March 31, 2026 and December 31, 2025, the balances of long-term notes payable to stockholders and related parties are as follows: <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zwp0pwz3wlJ2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable - Stockholders and Related Parties (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; color: #323232; font-weight: bold">Schedule of related parties</td><td> </td> <td colspan="2" id="xdx_49B_20260331_zUsFbBIakUIe" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231_zcKuNNuge5s7" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; font-size: 8pt; color: #323232; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; font-size: 8pt; color: #323232; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--NotesPayableRelatedParties_iI_pp0d_zQLq6S6nAR49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Total notes payable - Related parties</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,568,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,628,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--NotePayableStockholdersAndRelatedPartiesOtherCurrentPortion_iNI_pp0d_di_zNX4fsKlSfp9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less current maturities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,185,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,185,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NotePayableStockholdersAndRelatedPartiesNetOfNonCurrentPortion_iI_pp0d_zYph4MOv7kzd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Long-term maturities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,383,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,443,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> These are notes payable to stockholders and related parties. The notes have interest payable monthly of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockholdersAndRelatedPartiesMember_pd" title="Interest rate">8% per annum and are unsecured and subordinated. The principal is due on various dates through February 28, 2030. The maturity date of these notes automatically extends for periods of one to four years unless the note holder requests repayment through written instructions at least ninety days prior to the maturity date of the note. The automatic maturity extension of these notes is considered a loan modification. Interest expense on these notes totaled approximately $<span id="xdx_905_eus-gaap--InterestExpenseOther_pp0d_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockholdersAndRelatedPartiesMember_zVRzknRchdQf" title="Interest expense">54,000 and $<span id="xdx_902_eus-gaap--InterestExpenseOther_pp0d_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockholdersAndRelatedPartiesMember_z764sDNgcmB5" title="Interest expense">61,000 for the three months ended March 31, 2026 and 2025, respectively. The Company received proceeds on these notes of $<span id="xdx_902_ecustom--ProceedsFromNotesPayables_pp0d_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockholdersAndRelatedPartiesMember_zztL3udB1kx3" title="Proceeds from notes payable">0 and $<span id="xdx_905_ecustom--ProceedsFromNotesPayables_pp0d_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockholdersAndRelatedPartiesMember_zbbe8W1Xrfs5" title="Proceeds from notes payable">10,000 for the three months ended March 31, 2026 and 2025, respectively. The Company repaid principal on these notes of $<span id="xdx_902_ecustom--RepaymentsOfOtherNotesPayable_pp0d_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockholdersAndRelatedPartiesMember_zKKullMloZZk" title="Repayments of other notes payable">60,000 and $<span id="xdx_90E_ecustom--RepaymentsOfOtherNotesPayable_pp0d_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockholdersAndRelatedPartiesMember_zdWVigR6lQjc" title="Repayments of other notes payable">0 for the three months ended March 31, 2026 and 2025, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zwp0pwz3wlJ2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable - Stockholders and Related Parties (Details)"> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; color: #323232; font-weight: bold">Schedule of related parties</td><td> </td> <td colspan="2" id="xdx_49B_20260331_zUsFbBIakUIe" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231_zcKuNNuge5s7" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; font-size: 8pt; color: #323232; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold"> </td> <td colspan="2" style="font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: -80pt; font-size: 8pt; color: #323232; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">(unaudited)</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--NotesPayableRelatedParties_iI_pp0d_zQLq6S6nAR49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: left; padding-left: 0pt">Total notes payable - Related parties</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,568,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,628,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--NotePayableStockholdersAndRelatedPartiesOtherCurrentPortion_iNI_pp0d_di_zNX4fsKlSfp9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less current maturities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,185,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,185,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NotePayableStockholdersAndRelatedPartiesNetOfNonCurrentPortion_iI_pp0d_zYph4MOv7kzd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Long-term maturities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,383,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,443,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2568500 2628500 1185000 1185000 1383500 1443500

0.08

54000

61000

0 10000 60000 0

11. Equity Preferred Stock As of March 31, 2026, the Company was authorized to issue 20 million shares of preferred stock with a par value of $0.001 per share, of which 600,000 shares had been designated as Series A convertible and 166,000 shares had been issued and are outstanding. In the event of any liquidation, dissolution or winding up of the Company, the holders of preferred stock shall be entitled to receive, prior and in preference to any distribution of any of the assets of the Company to the holders of common stock, an amount equal to $10 for each share of preferred stock, plus all unpaid dividends that have been accrued, accumulated or declared. As of March 31, 2026, the total liquidation preference on the preferred stock is $1,689,050. The Company may redeem the preferred stock from the holders at any time following the second anniversary of the closing of the original purchase of the preferred stock. The Series A Convertible Preferred Stock can be converted to common stock at 80% of the prevailing market price over the previous 30-day period at the option of the Company. Holders of preferred stock are entitled to receive preferential cumulative dividends, only if declared by the board of directors, at a rate of 7% per annum per share of the liquidation preference amount of $10 per share. During the three months ended March 31, 2026 and 2025, the Board of Directors has declared and paid dividends on the preferred stock of $29,050 and $29,050, respectively. As of March 31, 2026 and December 31, 2025, preferred dividends are in arrears by $29,050 and $29,050, respectively. December 31, 2025 dividends in arrears were declared and paid in January 2026. March 31, 2026 dividends in arrears were declared and paid in April 2026. Common Stock As of March 31, 2026 and December 31, 2025, the Company was authorized to issue 100 million shares of common stock with a par value of $0.001 per share, of which 2,940,030 and 3,001,216 shares were issued and outstanding, respectively. In December 2025, the Company repurchased 1,186 shares of its common stock on the open market at an average share price of $1.87. At December 31, 2025, the shares were held in treasury to be retired. In January 2026, the 1,186 shares were retired. In March 2026, the Company repurchased 60,000 shares of its common stock in private negotiations with two shareholders at an average share price of $2.25. In April 2026, the Company repurchased 16,000 shares of its common stock in private negotiations with two shareholders at an average share price of $2.25. In April 2026, the Company issued 6,668 shares to its CEO and CFO based on the achievement of time-based and performance-based targets included in the executive compensation agreements for the year ended December 31, 2025. Stock Options In 2019, the Company’s Board of Directors approved the creation of the 2019 Equity Incentive Plan (the “2019 Plan”). The 2019 Plan provides for the issuance of incentive stock options to designated employees, certain key advisors and non-employee members of the Board of Directors with the opportunity to receive grant awards to acquire, in the aggregate, up to 300,000 shares of the Corporation’s common stock. The following table summarizes information about employee stock options outstanding at March 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfDeferredCompensationArrangementWithIndividualShareBasedPaymentsTextBlock_zC4vxB33tJYd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details)"> <tr style="vertical-align: bottom"> <td colspan="10" style="font-weight: bold; text-align: center">Schedule of employee stock options outstanding </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td colspan="9" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Outstanding Options</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td colspan="9" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Vested Options</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number Outstanding at March 31, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number Exercisable at March 31, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5nJGq5gZoCl" title="Number of shares, Outstanding options">91,200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_z9u4QnVaJK7g" title="Weighted average remaining term, Outstanding options">3.92</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgkEApm4hbF4" title="Weighted average exercise price, Outstanding options">0.80</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7vf8MODJjo3" title="Exercisable number of shares, Vested options">91,200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90B_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zlayFAPg7Kx4" title="Weighted average remaining term, Vested options">3.92</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAMLaRfxXA8i" title="Weighted average exercise price, Vested options">0.80</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJpohN0Zpfhh" title="Number of shares, Outstanding options">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_z8xXXH7rb4k7" title="Weighted average remaining term, Outstanding options">6.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_ztLz7RY1jJ48" title="Weighted average exercise price, Outstanding options">4.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zE3nOGZmdlK6" title="Exercisable number of shares, Vested options">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z29nqXwZhYI7" title="Weighted average remaining term, Vested options">6.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjFrJahuvY45" title="Weighted average exercise price, Vested options">4.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zeYdFBvMCR8a" title="Number of shares, Outstanding options">10,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member_zcPUx41J3kW" title="Weighted average remaining term, Outstanding options">1.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z1bYknNtQHJ1" title="Weighted average exercise price, Outstanding options">4.95</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z77Bd6vlLFhj" title="Exercisable number of shares, Vested options">10,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXcQpRQnvo69" title="Weighted average remaining term, Vested options">1.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zSAzt51fHBb8" title="Weighted average exercise price, Vested options">4.95</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zpdsgEBKsGqe" title="Number of shares, Outstanding options">111,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zef6Atb6vokh" title="Weighted average remaining term, Outstanding options">3.89 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zx3qtCciDan1" title="Weighted average exercise price, Outstanding options">1.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zLAitmGjZYil" title="Exercisable number of shares, Vested options">111,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zTKmK9oMMrE2" title="Weighted average remaining term, Vested options">3.89 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5NXviwuMgMg" title="Weighted average exercise price, Vested options">1.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> A summary of information regarding the stock options outstanding is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zjynBErEdUqh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details 1)"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 11pt; vertical-align: bottom">Schedule of share-based payment arrangement, option, activity </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 8pt; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; font-size: 8pt"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 1%; font-weight: bold; text-align: left"> </td><td style="vertical-align: bottom; width: 38%; font-weight: bold; text-align: left">Outstanding at December 31, 2025</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zGgH2NUIAIsf" title="Number of shares outstanding, beginning balance">111,200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zMKeJOb2gicg" title="Weighted average exercise price outstanding, beginning balance">1.51</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zPjNq2WphHtg" title="Weighted average remaining contractual term, Exercised">4.13 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJzEb0p9aF9i" title="Intrinsic value outstsanding, beginning balance">118,560</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"> </td><td style="vertical-align: bottom; text-align: left">Issued</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zIv67PuVjv75" title="Number of shares, issued">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsIssuedInPeriodTotalIntrinsicValue_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zrN7q1DX9xm5" title="Intrinsic value, issued">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left">Exercised</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvVWTeHN3dog" title="Weighted average exercise price, exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZZ6XxV52pog" title="Intrinsic value, exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: bottom; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: bottom; font-weight: bold; text-align: left">Outstanding at March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXDrE6v6Rs4e" title="Number of shares outstanding, ending balance">111,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7ft1jDKGTa7" title="Weighted average exercise price outstanding, ending balance">1.51</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUVYBJtYASC" title="Weighted average remaining contractual term">3.89 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zB8gZw1Xrx52" title="Intrinsic value outstsanding, ending balance">136,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; vertical-align: bottom; font-weight: bold; text-align: left">Exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zoqwXEiB1g2g" title="Number of shares, exercisable">111,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgL5bBc9DTog" title="Weighted average exercise price, exercisable">1.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvHrxa8QQBAj" title="Weighted average remaining contractual term, Exercisable">3.89 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0d_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zLTNwgjxZn9b" title="Intrinsic value, exercisable">136,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the three months ended March 31, 2026 and 2025, the Company did not recognize stock option expense. The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing price of the Common Stock, which was $2.30 and $1.90 per share on March 31, 2026 and December 31, 2025, respectively. Stock Warrants A summary of information regarding the stock warrants outstanding is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zSUcXzhY6CR5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details 2)"> <tr style="vertical-align: bottom"> <td colspan="2" id="xdx_8B1_zpx5I9339RVa" style="text-align: left; padding-left: -30pt; font-size: 11pt">Schedule of stock warrants </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; padding-left: -30pt; font-size: 8pt"> </td><td style="padding-bottom: 1pt; font-size: 8pt"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: -30pt; width: 1%; font-weight: bold; text-align: left"> </td><td style="padding-left: -30pt; width: 38%; font-weight: bold; text-align: left">Outstanding at December 31, 2025</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z5PGFPoxBkY7" title="Number of warrants outstanding, Beginning balance">235,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z5hkTd4iZs55" title="Weighted average exercise price outstanding, Beginning balance">4.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zXMheH9eNrF7" title="Weighted average remaining contractual term">0.7 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zcLhiDBm9vnf" title="Intrinsic value outstsanding, Beginning balance">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: -30pt; text-align: left"> </td><td style="padding-left: -30pt; text-align: left">Issued</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsIssued_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z2tpjDmBCp5g" title="Number of warrants, Issued">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueIssued_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z9R8AG9GeKYg" title="Intrinsic value, Issued">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: -30pt; text-align: left"> </td><td style="padding-bottom: 1pt; padding-left: -30pt; text-align: left">Exercised</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zKag2RvzF573" title="Number of warrants, Exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zfAwX290cJhk" title="Weighted average exercise price, Exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueExercised_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zRJauFfd9el1" title="Intrinsic value, Exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: -30pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; padding-left: -30pt; font-weight: bold; text-align: left">Outstanding at March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">235,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z51jwvIk96q1" title="Weighted average exercise price outstanding, Ending balance">4.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zJvbOD0XWZ3a" title="Weighted average remaining contractual term">0.4 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zTPSNQJGOO29" title="Intrinsic value outstsanding, Ending balance">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: -30pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; padding-left: -30pt; font-weight: bold; text-align: left">Exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">235,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_pp0d_c20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zYQIHVg71zC2" title="Weighted average exercise price, Exercisable">4.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zutmZv6lN6Y8" title="Weighted average remaining contractual term, Exercisable">0.4 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOtherthanOptionsExercisableIntrinsicValue1_iI_pp0d_c20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zni60hiV1Aoa" title="Intrinsic value, Exercisable">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The warrants vested immediately. During the three months ended March 31, 2025 and 2024, the Company recognized no stock warrant expense. The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the closing price of the Common Stock, which was $2.30 and $1.90 per share on March 31, 2026 and December 31, 2025, respectively.

20000000

0.001

600000

166000

1689050

29050

100000000

0.001

2940030

3001216

1186

1.87

1186

60000

2.25

16000

2.25

6668

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfDeferredCompensationArrangementWithIndividualShareBasedPaymentsTextBlock_zC4vxB33tJYd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details)"> <tr style="vertical-align: bottom"> <td colspan="10" style="font-weight: bold; text-align: center">Schedule of employee stock options outstanding </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td colspan="9" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Outstanding Options</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td colspan="9" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Vested Options</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number Outstanding at March 31, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number Exercisable at March 31, 2026</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5nJGq5gZoCl" title="Number of shares, Outstanding options">91,200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_z9u4QnVaJK7g" title="Weighted average remaining term, Outstanding options">3.92</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgkEApm4hbF4" title="Weighted average exercise price, Outstanding options">0.80</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7vf8MODJjo3" title="Exercisable number of shares, Vested options">91,200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90B_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member_zlayFAPg7Kx4" title="Weighted average remaining term, Vested options">3.92</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range1Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAMLaRfxXA8i" title="Weighted average exercise price, Vested options">0.80</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJpohN0Zpfhh" title="Number of shares, Outstanding options">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member_z8xXXH7rb4k7" title="Weighted average remaining term, Outstanding options">6.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_ztLz7RY1jJ48" title="Weighted average exercise price, Outstanding options">4.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zE3nOGZmdlK6" title="Exercisable number of shares, Vested options">10,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z29nqXwZhYI7" title="Weighted average remaining term, Vested options">6.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range2Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjFrJahuvY45" title="Weighted average exercise price, Vested options">4.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zeYdFBvMCR8a" title="Number of shares, Outstanding options">10,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member_zcPUx41J3kW" title="Weighted average remaining term, Outstanding options">1.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z1bYknNtQHJ1" title="Weighted average exercise price, Outstanding options">4.95</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z77Bd6vlLFhj" title="Exercisable number of shares, Vested options">10,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXcQpRQnvo69" title="Weighted average remaining term, Vested options">1.25</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--Range3Member__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zSAzt51fHBb8" title="Weighted average exercise price, Vested options">4.95</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zpdsgEBKsGqe" title="Number of shares, Outstanding options">111,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zef6Atb6vokh" title="Weighted average remaining term, Outstanding options">3.89 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zx3qtCciDan1" title="Weighted average exercise price, Outstanding options">1.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zLAitmGjZYil" title="Exercisable number of shares, Vested options">111,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_ecustom--SharesbasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zTKmK9oMMrE2" title="Weighted average remaining term, Vested options">3.89 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageExercisePrice_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5NXviwuMgMg" title="Weighted average exercise price, Vested options">1.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

91200

P3Y11M1D

0.80

91200

P3Y11M1D

0.80

10000

P6Y3M

4.50

10000

P6Y3M

4.50

10000

P1Y3M

4.95

10000

P1Y3M

4.95

111200

P3Y10M20D

1.51

111200

P3Y10M20D

1.51

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zjynBErEdUqh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details 1)"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 11pt; vertical-align: bottom">Schedule of share-based payment arrangement, option, activity </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 8pt; vertical-align: bottom"> </td><td style="padding-bottom: 1pt; font-size: 8pt"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 1%; font-weight: bold; text-align: left"> </td><td style="vertical-align: bottom; width: 38%; font-weight: bold; text-align: left">Outstanding at December 31, 2025</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zGgH2NUIAIsf" title="Number of shares outstanding, beginning balance">111,200</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zMKeJOb2gicg" title="Weighted average exercise price outstanding, beginning balance">1.51</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zPjNq2WphHtg" title="Weighted average remaining contractual term, Exercised">4.13 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJzEb0p9aF9i" title="Intrinsic value outstsanding, beginning balance">118,560</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"> </td><td style="vertical-align: bottom; text-align: left">Issued</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zIv67PuVjv75" title="Number of shares, issued">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsIssuedInPeriodTotalIntrinsicValue_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zrN7q1DX9xm5" title="Intrinsic value, issued">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left">Exercised</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvVWTeHN3dog" title="Weighted average exercise price, exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZZ6XxV52pog" title="Intrinsic value, exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: bottom; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: bottom; font-weight: bold; text-align: left">Outstanding at March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXDrE6v6Rs4e" title="Number of shares outstanding, ending balance">111,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7ft1jDKGTa7" title="Weighted average exercise price outstanding, ending balance">1.51</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUVYBJtYASC" title="Weighted average remaining contractual term">3.89 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zB8gZw1Xrx52" title="Intrinsic value outstsanding, ending balance">136,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; vertical-align: bottom; font-weight: bold; text-align: left">Exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zoqwXEiB1g2g" title="Number of shares, exercisable">111,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgL5bBc9DTog" title="Weighted average exercise price, exercisable">1.51</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvHrxa8QQBAj" title="Weighted average remaining contractual term, Exercisable">3.89 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0d_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zLTNwgjxZn9b" title="Intrinsic value, exercisable">136,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

111200

1.51

P4Y1M17D

118560

111200

1.51

P3Y10M20D

136800

111200

1.51

P3Y10M20D

136800

2.30 1.90

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zSUcXzhY6CR5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details 2)"> <tr style="vertical-align: bottom"> <td colspan="2" id="xdx_8B1_zpx5I9339RVa" style="text-align: left; padding-left: -30pt; font-size: 11pt">Schedule of stock warrants </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; padding-left: -30pt; font-size: 8pt"> </td><td style="padding-bottom: 1pt; font-size: 8pt"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td><td style="font-size: 8pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-size: 8pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: -30pt; width: 1%; font-weight: bold; text-align: left"> </td><td style="padding-left: -30pt; width: 38%; font-weight: bold; text-align: left">Outstanding at December 31, 2025</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z5PGFPoxBkY7" title="Number of warrants outstanding, Beginning balance">235,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z5hkTd4iZs55" title="Weighted average exercise price outstanding, Beginning balance">4.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zXMheH9eNrF7" title="Weighted average remaining contractual term">0.7 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zcLhiDBm9vnf" title="Intrinsic value outstsanding, Beginning balance">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: -30pt; text-align: left"> </td><td style="padding-left: -30pt; text-align: left">Issued</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsIssued_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z2tpjDmBCp5g" title="Number of warrants, Issued">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueIssued_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z9R8AG9GeKYg" title="Intrinsic value, Issued">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: -30pt; text-align: left"> </td><td style="padding-bottom: 1pt; padding-left: -30pt; text-align: left">Exercised</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zKag2RvzF573" title="Number of warrants, Exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOtherThanOptionsExercisesInPeriodWeightedAverageExercisePrice_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zfAwX290cJhk" title="Weighted average exercise price, Exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueExercised_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zRJauFfd9el1" title="Intrinsic value, Exercised">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: -30pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; padding-left: -30pt; font-weight: bold; text-align: left">Outstanding at March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">235,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_z51jwvIk96q1" title="Weighted average exercise price outstanding, Ending balance">4.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zJvbOD0XWZ3a" title="Weighted average remaining contractual term">0.4 years</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zTPSNQJGOO29" title="Intrinsic value outstsanding, Ending balance">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: -30pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt; padding-left: -30pt; font-weight: bold; text-align: left">Exercisable at March 31, 2026</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">235,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_pp0d_c20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zYQIHVg71zC2" title="Weighted average exercise price, Exercisable">4.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_dtY_c20260101__20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zutmZv6lN6Y8" title="Weighted average remaining contractual term, Exercisable">0.4 years</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOtherthanOptionsExercisableIntrinsicValue1_iI_pp0d_c20260331__us-gaap--AwardTypeAxis__custom--StockWarrantsMember_zni60hiV1Aoa" title="Intrinsic value, Exercisable">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

235000

4.00

P0Y8M12D

235000

4.00

P0Y4M24D

235000

4.00

P0Y4M24D

2.30 1.90 12. Executive Compensation Agreements Restricted Stock Units On March 31, 2025, the Company entered into five-year employment agreements with its Chief Executive Officer and Chief Financial Officer, which included grants of restricted stock units (“RSUs”) subject to both performance-based and time-based vesting conditions. The fair value of each RSU was determined based on the fair value of the Company’s common stock on the grant date. In February 2026, the Company entered into additional agreements with its CEO and CFO to update the performance-based targets for the year ended December 31, 2026. For the year ended December 31, 2026, the performance-based RSU grant consisted of <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260331__us-gaap--AwardTypeAxis__custom--PerformanceBasedRSUMember_zJk9h6RxudO6" title="Restricted stock units granted">37,500 units in total, with a grant-date fair value of $<span id="xdx_907_ecustom--FairValueOfRestrictedStockUnitsGranted_pp0d_c20260101__20260331__us-gaap--AwardTypeAxis__custom--PerformanceBasedRSUMember_zkohTvjzQOyd" title="Fair value of restricted stock units granted">65,625, which vest on December 31, 2026, contingent upon the achievement of specified performance targets. For the year ended December 31, 2025, the performance-based RSU grant consisted of <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__custom--PerformanceBasedRSUMember_pd" title="Restricted stock units granted">37,500 units in total, with a grant-date fair value of $71,250, which vest on December 31, 2025, contingent upon the achievement of specified performance targets. As of March 31, 2026, the Company determined that none of these RSUs are probable of vesting and is not recognizing compensation expense for those units. The time-based RSU grant from March 2025 consisted of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250301__20250331__us-gaap--AwardTypeAxis__custom--TimeBasedRSUMember_pd" title="Restricted stock units granted">10,000 units, which vest in five equal annual installments of 2,000 RSUs each on December 31 of each year from 2025 through 2029. The aggregate grant-date fair value of the time-based RSUs was $19,000. The Company is recognizing compensation expense for these RSUs on a straight-line basis over the 57-month vesting period beginning April 1, 2025. For the three months ended March 31, 2026 and 2025, the Company recognized $1,000 and $0 of stock-based compensation expense related to RSUs, respectively. As of March 31, 2026, the Company had a total of $<span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_c20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_pp0p" title="Unrecognized compensation expense">16,000 of unrecognized compensation expense related to RSUs related to time-based RSUs, which is being recognized on a straight-line basis over the remaining vesting period ending December 31, 2029. In addition, the Company has not recognized any compensation expense for <span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_c20260331__us-gaap--AwardTypeAxis__custom--PerformanceBasedRSUMember_pp0p" title="Unrecognized compensation expense">37,500 performance-based RSUs with a grant-date fair value of $<span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions_c20260331__us-gaap--AwardTypeAxis__custom--TimeBasedRSUMember_pp0p" title="Unrecognized compensation expense">65,625, as the related performance conditions were not considered probable of achievement as of March 31, 2026. Cash Performance Awards The February 2026 employment agreements with the Company’s CEO and CFO also include cash performance awards payable on December 31, 2026, contingent upon the achievement of certain financial and operational performance targets. As of March 31, 2026, the Company determined that a portion of the performance conditions were probable of being met and recognized $2,070 of compensation expense during the three months ended March 31, 2026. The maximum potential combined payout under these awards is $<span id="xdx_90B_ecustom--MaximumPotentialCombinedPayoutUnderTheseAwards_c20260101__20260331__us-gaap--AwardTypeAxis__custom--CashPerformanceAwardsMember_pp0p" title="Maximum potential combined payout under these awards">460,000.

37500

65625

37500

71250

10000

19000

1000

16000

37500

65625

2070

460000

13. Related Party Transactions The Company has engaged in transactions with related parties primarily shareholders, officers and directors and their relatives that involve financing activities and services to the Company. The following discussion summarizes its activities with related parties. Office lease As discussed in Note 5, the Company entered into a three-year lease for its office space in Miami, FL with an entity that is controlled by our CEO and related parties. The Company leases approximately 3,000 square feet of office space. The lease contract expires in February 2027. Line of credit As discussed in Note 7, the Company secured its primary financing in part through the assistance of our CEO who guaranteed the loan to the financial institution. The current line of credit with First Horizon Bank was initiated at $<span id="xdx_905_eus-gaap--LongTermLineOfCredit_iI_pp0d_c20210203__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember_zMs0JrUvspI7" title="Line of credit increased">35,000,000. In October 2021, the Company increased its line of credit with First Horizon Bank from $<span id="xdx_902_eus-gaap--LongTermLineOfCredit_iI_pp0d_c20211031__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MinimumMember_z5domhLuUrrk" title="Line of credit increased">35,000,000 to $<span id="xdx_905_eus-gaap--LongTermLineOfCredit_iI_pp0d_c20211031__srt--CounterpartyNameAxis__custom--FirstHorizonBankMember__us-gaap--TransactionTypeAxis__custom--LoanAgreementMember__srt--RangeAxis__srt--MaximumMember_zVi4FnFxGT31" title="Line of credit increased">45,000,000. In November 2022, the Company extended the maturity of its line of credit with First Horizon Bank until November 30, 2025. Notes payable As discussed in Note 10, the Company has been advanced funds by its shareholders. As of March 31, 2026 and December 31, 2025, the amounts advanced were $2,568,500 and $2,628,500, respectively.

35000000

45000000

2568500

2628500

14. Commitments and Contingencies On March 31, 2025, the Company signed five-year employment agreements with its CEO and CFO, which includes performance-based cash and equity compensation. The agreements were amended in February 2026 to update performance-based targets for the year ended December 31, 2026. From time-to-time, we may be involved in litigation or be subject to claims arising out of our operations or content appearing on our websites in the normal course of business. Although the results of litigation and claims cannot be predicted with certainty, we currently believe that the final outcome of these ordinary course matters will not have a material adverse effect on our business. Regardless of the outcome, litigation can have an adverse impact on our company because of defense and settlement costs, diversion of management resources and other factors.

15. Segment Reporting The Company is engaged in a single line of business as an insurance premium finance company, providing loans to customers for the purchase of insurance. The Company has identified a committee, the CODM Committee, composed of its Chief Executive Officer and Chief Financial Officer, as the chief operating decision maker (“CODM”), who uses net income to evaluate the results of the business, predominantly in the forecasting process, to manage the Company. Additionally, the CODM uses the availability on its line of credit (see Note 7) and prevailing interest rates, which are not a measure of profit and loss, to make operational decisions while maintaining capital adequacy, such as whether to reinvest profits or pay distributions. The Company’s operations constitute a single operating segment, and therefore, a single reportable segment, because the CODM Committee manages the business activities using information of the Company as a whole. The accounting policies used to measure the profit and loss of the segment are the same as those described in the summary of significant accounting policies. The Company's segment revenue and expenses are in line with what is in the Company's consolidated statements of operations and includes all significant categories that are provided to the CODM for review. Also, the segment assets are the same as those reported in the Company's consolidated balance sheets.

16. Subsequent Events In April 2026, the Company issued $150,000 of notes payable and repaid $65,000 of notes payable. In April 2026, the Board of Directors declared and paid dividends on the Series A convertible preferred stock of $<span id="xdx_900_eus-gaap--Dividends_c20260401__20260430__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_pp0p" title="Dividends">29,050. In April 2026, the Company repurchased and retired 16,000 shares of its common stock at an average share price of $2.25. In April 2026, the Company issued <span id="xdx_902_eus-gaap--ProceedsFromNotesPayable_c20260401__20260430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--CEOAndCFOBasedMember_pp0p" title="Proceed form notes payable">6,668 shares to its CEO and CFO based on the achievement of time-based and performance-based targets included in the executive compensation agreements for the year ended December 31, 2025.

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65000

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16000

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6668

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