Segment Reporting |
3 Months Ended | |||
|---|---|---|---|---|
Mar. 31, 2026 | ||||
| Segment Reporting [Abstract] | ||||
| Segment Reporting |
The Company focuses on the design, assembly, manufacturing, and sale of LiFePO4 batteries and supporting accessories for RV, marine, and industrial applications. The Company sells to wholesalers, distributors, and OEMs, as well as directly to consumers.
The Company has identified reportable segment: Energy Storage. This segment generates revenue in North America, and the Company manages its product sales and associated expenses on a total basis. The accounting policies for this segment align with those outlined in the summary of significant accounting policies.
The Chief Executive Officer is the Chief Operating Decision Maker (CODM). The CODM assesses the performance of this segment and allocates resources based on an evaluation of net income or loss, which is reflected on the statements of operations. Net income or loss is also utilized to monitor the difference between budgeted and actual results, offering insights into financial performance and guiding any necessary corrective actions. Additionally, the CODM relies on net income or loss for competitive analysis by comparing the Company’s financial performance with competitors in the Energy Storage space. The measure of segment assets is total Company assets, which is reflected on the balance sheets.
The Company does not engage in any intra-entity sales or transfers. |