v3.26.1
LEASE OBLIGATIONS
3 Months Ended
Mar. 31, 2026
Lease Obligations  
LEASE OBLIGATIONS

Note 10. LEASE OBLIGATIONS

 

Rent is classified by function on the consolidated statements of operations as general and administrative.

 

The Company determines whether an arrangement is or contains a lease at inception by evaluating potential lease agreements including services and operating agreements to determine whether an identified asset exists that the Company controls over the term of the arrangement. Lease commencement is determined to be when the lessor provides access to, and the right to control, the identified asset.

 

The rental payments for the Company’s leases are typically structured as either fixed or variable payments. Fixed rent payments include stated minimum rent and stated minimum rent with stated increases. The Company considers lease payments that cannot be predicted with reasonable certainty upon lease commencement to be variable lease payments, which are recorded as incurred each period and are excluded from the calculation of lease liabilities.

 

In May 2024, the Company entered into a lease agreement for office space in Tampa, Florida. As a result, the Company recognized a right-of-use asset and corresponding lease liability, calculated using a discount rate of 8.36%. The lease includes a monthly base rent of $18,792 and expired in June 2027. The lease required a security deposit by Wellgistics Health of $35,855 and Wellgistics, LLC of $31,871.

 

On June 9, 2023, Intergra Pharma Solutions entered into First amendment to the Vector Collective lease, which is sublease to Wellgistics Pharmacy. The lease includes a monthly base rent of $4,714.41 from and after November 16, 2023 and expires on November 15, 2026. A right-of-use asset and corresponding lease liability recognized calculated using a discount rate of 8.36%.

 

In January 2022, Wellgistics LLC entered into lease agreement for warehousing facility located in Lefrois, Florida, which has a lease term of 75 months, set to expire in March 2028, with a monthly base rent of $26,303. Wellgistics LLC recognized a right-of-use asset and corresponding lease liability, calculated using a discount rate of 6.21%.

 

The following is the summary of operating lease assets and liabilities:

 

   March 31,   December 31, 
   2026   2025 
Operating Leases          
Right-of-use assets  $844,400   $966,893 
           
Lease liabilities, current portion   567,748    569,251 
Long-term lease liabilities   391,272    527,122 
Total lease liabilities  $959,020   $1,096,373 
           
Weighted Average Remaining Lease Term   1.72    1.95 
Weighted Average Discount Rate   8.36%   8.36%

 

The following is the summary of future minimum payments:

 

March 31,    
2026 (remaining 9 months)  $467,578 
2027   458,657 
2028   84,976 
Total lease payments   1,011,211 
Less: Imputed interest   (52,191)
Total  $959,020