v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED INCOME PER COMMON SHARE

The following table sets forth the computation of basic and diluted loss per common share:

 

   2026   2025 
   Three Months Ended 
   March 31, 
   2026   2025 
         
Numerator:          
           
Net loss  $(893,272)  $(1,413,112)
Preferred Stock Dividends   (163,207)   (163,207)
Numerator for basic and diluted EPS - loss available to common shareholders  $(1,056,479)  $(1,576,319)
           
Denominator:          
Denominator for basic and diluted EPS - Weighted average shares   3,672,274    3,389,661 
           
Basic and diluted loss per common share  $(0.29)  $(0.47)
SCHEDULE OF BREAKDOWN OF RENTAL INCOME RECOGNITION

The following table provides the breakdown of rental income recognition (not including the direct finance lease):

 

   2026   2025 
   Three Months Ended 
   March 31, 
   2026   2025 
         
Straight-Line Rent  $200,779   $200,779 
Cash Basis Rent   14,900    10,000 
           
Rental income  $215,679   $210,779 
SCHEDULE OF INTANGIBLE ASSETS

The following table provides a summary of the Intangible Assets:

 

   For the Years Ended December 31, 
         Accumulated Amortization     Accumulated Amortization      
    Cost    Through 12/31/25    Through 3/31/2026    Net Book Value 
                     
Asset Intangibles - PWRS  $4,713,548   $2,664,103   $56,872   $1,992,573 
SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

The following table provides a summary of the current estimate of future amortization of Intangible Assets for the subsequent years ending December 31:

 

 

      
2026 (9 month remaining)  $170,616 
2027  $227,488 
2028  $227,488 
2029  $227,488 
2030  $227,488 
Thereafter  $912,005 
Total  $1,992,573