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Our portfolio is comprised of investments in the following healthcare operations: (i) senior housing (including independent and assisted living) and (ii) post-acute/skilled nursing. We will make investments within our healthcare operations using the following six investment products: (i) direct ownership of properties, (ii) debt investments, (iii) developments and redevelopments, (iv) investment management, (v) the Housing and Economic Recovery Act of 2008 (“RIDEA”), which represents investments in senior housing operations utilizing the structure permitted by RIDEA and (vi) owning healthcare operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span>Liquidity and Going Concern</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited Condensed Consolidated Financial Statements are prepared in accordance with U.S. GAAP applicable to a going concern. This presentation contemplates the realization of assets and the satisfaction of liabilities in the normal course of business and does not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the three months ended March 31, 2026, the Company had net income of $<span id="xdx_902_eus-gaap--NetIncomeLoss_pn5n6_c20260101__20260331_z97PgMEvOyIi" title="Net income">6.5</span> million, accumulated deficit of $<span id="xdx_908_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20260331_zQk2aVwnRv6a" title="Accumulated deficit">14.7</span> million and negative net working capital of $<span id="xdx_904_ecustom--WorkingCapitalDeficit_iNI_pn5n6_di_c20260331_zviLUu7Oj3Yc">6.5</span> million. As a result of the Company’s historical losses and projected cash needs, substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is contingent upon successful execution of management’s plan over the next twelve months to improve the Company’s liquidity and profitability, which includes, without limitation:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increasing revenue by increasing occupancy in the facilities and increasing Medicaid reimbursement rates;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sale of certain facilities;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling operating expenses; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seeking additional capital through the issuance of debt or equity securities, or the sale of assets.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The focus on opportunities within the Company’s current portfolio and future properties to acquire and operate, the settlement, refinance, and continued service of debt obligations, the potential funds generated from stock sales and other initiatives contributing to additional working capital should alleviate any substantial doubt about the Company’s ability to continue as a going concern. However, the Company cannot predict, with certainty, the outcome of these actions to generate liquidity and the failure to do so could negatively impact the Company’s future operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 6500000 -14700000 -6500000 <p id="xdx_806_eus-gaap--SignificantAccountingPoliciesTextBlock_zWuFpNPURwR8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2. <span id="xdx_82E_z8HjMlvl9hH6">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES </span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zZJnDz82NSW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zPj9QLosyN4e">Basis of Presentation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP) for interim financial information and in conjunction with the rules and regulations of the Securities Exchange Commission. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary to make the consolidated financial statements not misleading have been included. Operating results for the three months ended March 31, 2026, are not necessarily indicative of the results that may be expected for the entire year. The year-end condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by GAAP. In accordance with the rules and regulations of the U.S. Securities and Exchange Commission (SEC), the Company has omitted certain footnote disclosures that would substantially duplicate the disclosures contained in its annual audited Consolidated Financial Statements. Therefore, the unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, filed with the SEC.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--ConsolidationPolicyTextBlock_z1xQYwHrlqZe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zTe6lT53fJW">Principles of Consolidation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--EarningsPerSharePolicyTextBlock_z5EyYScMVr5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zKqrdas02kR">Income (Loss) Per Common Share</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic earnings (loss) per share are based on the weighted-average number of shares of common stock outstanding. FASB ASC Topic 260, “Earnings per Share”, requires the Company to include additional shares in the computation of earnings per share, assuming dilution.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diluted earnings per share are based on the assumption that all dilutive options and warrants were converted or exercised by applying the treasury stock method and that all convertible preferred stock were converted into common shares by applying the if-converted method. Under the treasury stock method, options and warrants are assumed to be exercised at the beginning of the period or at the time of issuance, if later, and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Under the if-converted method, the preferred dividends applicable to convertible preferred stock are added back to the numerator. The convertible preferred stock is assumed to have been converted at the beginning of the period or at time of issuance, if later, and the resulting common shares are included in the denominator.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We calculate basic earnings (loss) per share by dividing net income (loss) attributable to common stockholders (the “numerator”) by the weighted average number of common shares outstanding (the “denominator”) during the reporting period. Diluted earnings per share is calculated similarly but reflects the potential impact of outstanding options, warrants and other commitments to issue common stock, including shares issuable upon the conversion of convertible preferred stock outstanding, except where the impact would be anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zMDLvExsQKL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth the computation of basic and diluted earnings per share:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 10pt"><span id="xdx_8B9_ztDmyAwayPXf" style="display: none">SCHEDULE OF BASIC AND DILUTED EARNINGS PER SHARE</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: left"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260331_zT5bTtx6KFOk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250101__20250331_zraLVeSyc1Mh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">Three Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--EarningsPerShareBasicAbstract_iB_z1nzKPxh16wh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Numerator for basic and diluted earnings per share:</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_402_eus-gaap--NetIncomeLoss_i01_maNILATzONR_zUtRXmbaEPw3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income (Loss) Attributable to Selectis Health, Inc.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,526,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(655,969</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PreferredStockDividendsAndOtherAdjustments_i01N_pp0p0_di_msNILATzONR_zB3zY8P8RWZ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Series D Preferred Dividends</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,500</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net income (loss) attributable to common stockholders – Basic and Diluted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_c20260101__20260331_z9kISRTArqKe" title="Net loss attributable to common stockholders - Basic"><span id="xdx_90C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_i01_c20260101__20260331_zyZi7m567Ku7" title="Net loss attributable to common stockholders - Diluted">6,518,882</span></span></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_901_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_c20250101__20250331_zEau80e80Bo" title="Net loss attributable to common stockholders - Basic"><span id="xdx_90D_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_i01_c20250101__20250331_zfVPIpXyXoi9" title="Net loss attributable to common stockholders - Diluted">(670,969</span></span></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"> </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_402_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zDcGfldkcfB6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Denominator for basic and diluted earnings per share:</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_401_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_zPuK82YQzje6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Weighted average common shares outstanding – Basic </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">3,067,059</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">3,067,059</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_zsTjq1uI6lO1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Weighted average common shares outstanding – Diluted</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">3,442,773</p></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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">3,067,059</p></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"> </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_40A_eus-gaap--EarningsPerShareAbstract_iB_zWED5sGaTDPc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) per share attributable to common stockholders:</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_403_eus-gaap--EarningsPerShareBasic_i01_z9LSSsIXB6hl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Basic</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">2.13</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.22</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_i01_zCDcz2apCzYg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1.90</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">(0.22</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A0_zy9m24kJuyE5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zGzKjyrsTGWg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zPctr3WrKpFk">Segment Reporting</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company operates through a </span><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 9pt"><span id="xdx_90F_eus-gaap--NumberOfOperatingSegments_uInteger_c20260101__20260331_zrcKvwG1Eg6d" title="Number of operating segments"><span id="xdx_90C_eus-gaap--NumberOfReportableSegments_uInteger_c20260101__20260331_zvbvM5Dgn4S7" title="Number of reportable segments">1</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">single operating and reportable segment focused on the business of operating assisted living facilities, independent living facilities, and skilled nursing facilities across the South and Southeastern portions of the US. The Company manages all business activities on a consolidated basis. The Company’s chief operating decision maker (CODM) is the Chief Executive Officer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The CODM evaluates the performance of the operating segment and allocates resources based on net loss that also is reported on the condensed consolidated statements of operations and comprehensive loss as net loss. The measure of the operating segment assets is reported on the condensed consolidated balance sheet as total assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The CODM uses net income (loss) to monitor budget versus actual results and to analyze cash flows in assessing performance of the segment and allocating resources. The significant expense categories regularly provided to the CODM include property taxes, insurance and other operating expenses and general and administrative expenses. These expense categories are reported as separate line items in our condensed consolidated statements of operations and comprehensive loss. All our revenue is attributable to the United States and to our single operating segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z1ByvUV9WOQg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zsguVgvkD7T1">Recently issued Accounting Pronouncements Not Yet Adopted</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation (Subtopic 220-40): Disaggregation of Income Statement Expenses. The amendments in ASU 2024-03 require a public business entity to disclose specific information about certain costs and expenses in the notes to its financial statements for interim and annual reporting periods. The objective of the disclosure requirements is to provide disaggregated information about a public business entity’s expenses to help investors (i) better understand the entity’s performance, (ii) better assess the entity’s prospects for future cash flows, and (iii) compare an entity’s performance over time and with that of other entities. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. We are currently evaluating the impact of the adoption of ASU 2024-03.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The FASB and other entities issued new or modifications to, or interpretations of, existing accounting guidance during 2026. Management has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term.</span></p> <p id="xdx_856_z3QwQJ6UAzig" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zZJnDz82NSW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zPj9QLosyN4e">Basis of Presentation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP) for interim financial information and in conjunction with the rules and regulations of the Securities Exchange Commission. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary to make the consolidated financial statements not misleading have been included. Operating results for the three months ended March 31, 2026, are not necessarily indicative of the results that may be expected for the entire year. The year-end condensed consolidated balance sheet was derived from audited financial statements, but does not include all disclosures required by GAAP. In accordance with the rules and regulations of the U.S. Securities and Exchange Commission (SEC), the Company has omitted certain footnote disclosures that would substantially duplicate the disclosures contained in its annual audited Consolidated Financial Statements. Therefore, the unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, filed with the SEC.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--ConsolidationPolicyTextBlock_z1xQYwHrlqZe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zTe6lT53fJW">Principles of Consolidation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--EarningsPerSharePolicyTextBlock_z5EyYScMVr5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zKqrdas02kR">Income (Loss) Per Common Share</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic earnings (loss) per share are based on the weighted-average number of shares of common stock outstanding. FASB ASC Topic 260, “Earnings per Share”, requires the Company to include additional shares in the computation of earnings per share, assuming dilution.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diluted earnings per share are based on the assumption that all dilutive options and warrants were converted or exercised by applying the treasury stock method and that all convertible preferred stock were converted into common shares by applying the if-converted method. Under the treasury stock method, options and warrants are assumed to be exercised at the beginning of the period or at the time of issuance, if later, and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Under the if-converted method, the preferred dividends applicable to convertible preferred stock are added back to the numerator. The convertible preferred stock is assumed to have been converted at the beginning of the period or at time of issuance, if later, and the resulting common shares are included in the denominator.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We calculate basic earnings (loss) per share by dividing net income (loss) attributable to common stockholders (the “numerator”) by the weighted average number of common shares outstanding (the “denominator”) during the reporting period. Diluted earnings per share is calculated similarly but reflects the potential impact of outstanding options, warrants and other commitments to issue common stock, including shares issuable upon the conversion of convertible preferred stock outstanding, except where the impact would be anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zMDLvExsQKL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth the computation of basic and diluted earnings per share:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 10pt"><span id="xdx_8B9_ztDmyAwayPXf" style="display: none">SCHEDULE OF BASIC AND DILUTED EARNINGS PER SHARE</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: left"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260331_zT5bTtx6KFOk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250101__20250331_zraLVeSyc1Mh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">Three Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--EarningsPerShareBasicAbstract_iB_z1nzKPxh16wh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Numerator for basic and diluted earnings per share:</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_402_eus-gaap--NetIncomeLoss_i01_maNILATzONR_zUtRXmbaEPw3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income (Loss) Attributable to Selectis Health, Inc.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,526,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(655,969</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PreferredStockDividendsAndOtherAdjustments_i01N_pp0p0_di_msNILATzONR_zB3zY8P8RWZ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Series D Preferred Dividends</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,500</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net income (loss) attributable to common stockholders – Basic and Diluted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_c20260101__20260331_z9kISRTArqKe" title="Net loss attributable to common stockholders - Basic"><span id="xdx_90C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_i01_c20260101__20260331_zyZi7m567Ku7" title="Net loss attributable to common stockholders - Diluted">6,518,882</span></span></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_901_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_c20250101__20250331_zEau80e80Bo" title="Net loss attributable to common stockholders - Basic"><span id="xdx_90D_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_i01_c20250101__20250331_zfVPIpXyXoi9" title="Net loss attributable to common stockholders - Diluted">(670,969</span></span></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"> </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_402_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zDcGfldkcfB6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Denominator for basic and diluted earnings per share:</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_401_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_zPuK82YQzje6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Weighted average common shares outstanding – Basic </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">3,067,059</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">3,067,059</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_zsTjq1uI6lO1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Weighted average common shares outstanding – Diluted</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">3,442,773</p></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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">3,067,059</p></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"> </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_40A_eus-gaap--EarningsPerShareAbstract_iB_zWED5sGaTDPc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) per share attributable to common stockholders:</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_403_eus-gaap--EarningsPerShareBasic_i01_z9LSSsIXB6hl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Basic</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">2.13</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.22</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_i01_zCDcz2apCzYg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1.90</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">(0.22</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A0_zy9m24kJuyE5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zMDLvExsQKL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth the computation of basic and diluted earnings per share:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 10pt"><span id="xdx_8B9_ztDmyAwayPXf" style="display: none">SCHEDULE OF BASIC AND DILUTED EARNINGS PER SHARE</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: left"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260331_zT5bTtx6KFOk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250101__20250331_zraLVeSyc1Mh" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">Three Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--EarningsPerShareBasicAbstract_iB_z1nzKPxh16wh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Numerator for basic and diluted earnings per share:</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_402_eus-gaap--NetIncomeLoss_i01_maNILATzONR_zUtRXmbaEPw3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Net income (Loss) Attributable to Selectis Health, Inc.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,526,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(655,969</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--PreferredStockDividendsAndOtherAdjustments_i01N_pp0p0_di_msNILATzONR_zB3zY8P8RWZ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Series D Preferred Dividends</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,500</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net income (loss) attributable to common stockholders – Basic and Diluted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_905_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_c20260101__20260331_z9kISRTArqKe" title="Net loss attributable to common stockholders - Basic"><span id="xdx_90C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_i01_c20260101__20260331_zyZi7m567Ku7" title="Net loss attributable to common stockholders - Diluted">6,518,882</span></span></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_901_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_i01_c20250101__20250331_zEau80e80Bo" title="Net loss attributable to common stockholders - Basic"><span id="xdx_90D_eus-gaap--NetIncomeLossAvailableToCommonStockholdersDiluted_i01_c20250101__20250331_zfVPIpXyXoi9" title="Net loss attributable to common stockholders - Diluted">(670,969</span></span></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"> </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_402_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zDcGfldkcfB6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Denominator for basic and diluted earnings per share:</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_401_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_zPuK82YQzje6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Weighted average common shares outstanding – Basic </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">3,067,059</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">3,067,059</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_zsTjq1uI6lO1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Weighted average common shares outstanding – Diluted</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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">3,442,773</p></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"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">3,067,059</p></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"> </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_40A_eus-gaap--EarningsPerShareAbstract_iB_zWED5sGaTDPc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net income (loss) per share attributable to common stockholders:</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_403_eus-gaap--EarningsPerShareBasic_i01_z9LSSsIXB6hl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Basic</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">2.13</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.22</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_i01_zCDcz2apCzYg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1.90</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">(0.22</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> 6526382 -655969 7500 15000 6518882 6518882 -670969 -670969 3067059 3067059 3442773 3067059 2.13 -0.22 1.90 -0.22 <p id="xdx_842_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zGzKjyrsTGWg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zPctr3WrKpFk">Segment Reporting</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company operates through a </span><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 9pt"><span id="xdx_90F_eus-gaap--NumberOfOperatingSegments_uInteger_c20260101__20260331_zrcKvwG1Eg6d" title="Number of operating segments"><span id="xdx_90C_eus-gaap--NumberOfReportableSegments_uInteger_c20260101__20260331_zvbvM5Dgn4S7" title="Number of reportable segments">1</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">single operating and reportable segment focused on the business of operating assisted living facilities, independent living facilities, and skilled nursing facilities across the South and Southeastern portions of the US. The Company manages all business activities on a consolidated basis. The Company’s chief operating decision maker (CODM) is the Chief Executive Officer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The CODM evaluates the performance of the operating segment and allocates resources based on net loss that also is reported on the condensed consolidated statements of operations and comprehensive loss as net loss. The measure of the operating segment assets is reported on the condensed consolidated balance sheet as total assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The CODM uses net income (loss) to monitor budget versus actual results and to analyze cash flows in assessing performance of the segment and allocating resources. The significant expense categories regularly provided to the CODM include property taxes, insurance and other operating expenses and general and administrative expenses. These expense categories are reported as separate line items in our condensed consolidated statements of operations and comprehensive loss. All our revenue is attributable to the United States and to our single operating segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 1 1 <p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z1ByvUV9WOQg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zsguVgvkD7T1">Recently issued Accounting Pronouncements Not Yet Adopted</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation (Subtopic 220-40): Disaggregation of Income Statement Expenses. The amendments in ASU 2024-03 require a public business entity to disclose specific information about certain costs and expenses in the notes to its financial statements for interim and annual reporting periods. The objective of the disclosure requirements is to provide disaggregated information about a public business entity’s expenses to help investors (i) better understand the entity’s performance, (ii) better assess the entity’s prospects for future cash flows, and (iii) compare an entity’s performance over time and with that of other entities. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. We are currently evaluating the impact of the adoption of ASU 2024-03.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The FASB and other entities issued new or modifications to, or interpretations of, existing accounting guidance during 2026. Management has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term.</span></p> <p id="xdx_800_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zHvzFLYs8HH1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3. <span id="xdx_82D_zdvGwG1Ckgra">PROPERTY AND EQUIPMENT, NET</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_eus-gaap--PropertyPlantAndEquipmentTextBlock_gL3PPAETB-KGYOO_za6t7RRIxA3f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The gross carrying amount and accumulated depreciation of the Company’s property and equipment as of March 31, 2026 and December 31, 2025, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zHGnFKOsNhma" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF PROPERTY PLANT AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zlGmA2Ta0T4a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_z7H9MvHVfpz9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zzflLUSpbwpb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 60%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,228,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,298,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandImprovementsMember_zGub5jOsmb0a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Land Improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">87,055</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">287,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_zG3LZeSb7dSa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Buildings and Improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,078,787</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,014,691</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zapYNmu0Y811" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Furniture, Fixtures and 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">1,183,271</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">2,321,737</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENziO6_znT54x9oVjc6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and Equipment, gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,577,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,921,733</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENziO6_zw1wEeHZNDic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: 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">(10,269,712</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">(13,845,691</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENziO6_zBSzs0xoO011" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and Equipment, net</span> <span style="font-size: 10pt"> </span></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">18,307,651</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">23,076,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zmdxUopq9Hw" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2026 and December 31, 2025 $<span id="xdx_90A_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupPropertyAndEquipmentNet_iI_c20260331_zC7JWAJtHiwc" title="Assets held for sale">4,812,381</span> and $<span id="xdx_905_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupPropertyAndEquipmentNet_iI_c20251231_zxfRTYxgkOL7" title="Assets held for sale">4,021,156</span> of property and equipment, net was classified as assets held for sale on the consolidated Balance Sheets and are attributable to two Georgia facilities sold in January 2026 and another two properties sold in May 2026 (see Notes 7 and 8).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_C03_gL3PPAETB-KGYOO_zesex4fs8FCg"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <div id="xdx_C07_gL3PPAETB-KGYOO_zVqGd0qSoV99"><table cellpadding="0" cellspacing="0" id="xdx_306_134_zhEMH0nuUV5e" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details)"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: left"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331_zKPHu3dQbdL9" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250331_zo5CV6jHA7M4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--Depreciation_z4xyS5L08YMb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Depreciation Expense </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">333,211</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">363,020</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_C00_gL3PPAETB-KGYOO_zh8WI9cXgM1c"> </span></span></p> <p id="xdx_891_eus-gaap--PropertyPlantAndEquipmentTextBlock_gL3PPAETB-KGYOO_za6t7RRIxA3f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The gross carrying amount and accumulated depreciation of the Company’s property and equipment as of March 31, 2026 and December 31, 2025, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zHGnFKOsNhma" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF PROPERTY PLANT AND EQUIPMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zlGmA2Ta0T4a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_z7H9MvHVfpz9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zzflLUSpbwpb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 60%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,228,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,298,250</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandImprovementsMember_zGub5jOsmb0a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Land Improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">87,055</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">287,055</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingImprovementsMember_zG3LZeSb7dSa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Buildings and Improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,078,787</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,014,691</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zapYNmu0Y811" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Furniture, Fixtures and 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">1,183,271</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">2,321,737</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENziO6_znT54x9oVjc6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and Equipment, gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,577,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,921,733</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENziO6_zw1wEeHZNDic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: 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">(10,269,712</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">(13,845,691</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENziO6_zBSzs0xoO011" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and Equipment, net</span> <span style="font-size: 10pt"> </span></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">18,307,651</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">23,076,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><table cellpadding="0" cellspacing="0" id="xdx_306_134_zhEMH0nuUV5e" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details)"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: left"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331_zKPHu3dQbdL9" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250331_zo5CV6jHA7M4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Three Months Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--Depreciation_z4xyS5L08YMb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Depreciation Expense </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">333,211</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">363,020</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   1228250 1298250 87055 287055 26078787 33014691 1183271 2321737 28577363 36921733 10269712 13845691 18307651 23076042 4812381 4021156 333211 363020 <p id="xdx_80F_eus-gaap--DebtDisclosureTextBlock_zNzIu57h5Sg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4. <span id="xdx_827_z87ZyLImgbp1">DEBT AND DEBT - RELATED PARTIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zZEhXmB3mJX3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of the Company’s debt outstanding as of March 31, 2026 and December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B2_znDcwLQ9Ip33" style="display: none">SCHEDULE OF DEBT OUTSTANDING</span></span>  </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zAqaJUvbPPud" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zH15MiEEw6If" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredPromissoryNotesMember_zFQfsowCl9kj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Senior Secured Promissory Notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">484,094</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,591,238</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredPromissoryNotesRelatedPartiesMember_z48KjwGk0uTh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Senior Secured Promissory Notes - Related Parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">775,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--FixedRateMortgageLoansMember_z9ihnm5yIwYg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed-Rate Mortgage Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,698,311</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,258,870</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--VariableRateMortgageLoansMember_zjCmugQHOPOa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Variable-Rate Mortgage Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,408,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,485,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__us-gaap--LineOfCreditMember_zNzD3RaZYjYf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Line of Credit</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 style="-sec-ix-hidden: xdx2ixbrl0647">-</span></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">325,192</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_maDLASCzIIB_zk6s0IvkJlLk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,590,873</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,435,762</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumNet_iNI_pp0p0_di_msDLASCzIIB_zXNGFE76k6jl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Unamortized Discount and Debt Issuance Costs</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">(202,368</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">(435,200</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr id="xdx_404_ecustom--DebtLongtermAndShorttermCombinedNetAmount_iTI_pp0p0_mtDLASCzIIB_zddTOkPy9gt8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total debt, net of discount</span></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">22,388,505</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">31,000,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">As presented in the Consolidated Balance Sheets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtCurrent_iI_pp0p0_zGUXBbNjSDHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current Maturities of Long-Term Debt, Net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,876,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,938,102</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--CurrentMaturitiesOfLongtermDebtNetClassifiedWithinLiabilitiesHeldForSale_iI_pp0p0_z7E85f6obq9d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Maturities of Long-Term Debt, Net classified within liabilities held for sale <span id="xdx_F4F_zhCD1shYbPo1">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,184,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,554,463</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShortTermBorrowings_iI_pp0p0_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zwkffYyiwJhc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short Term Debt – Related Parties, Net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0665">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">775,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LineOfCredit_iI_pp0p0_z0lFxxgprXR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Line of Credit - Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0668">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,192</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iI_pp0p0_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSszzZzn8tob" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Long-Term Debt</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">13,327,885</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">13,407,805</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; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"><p style="margin: 0">$</p></td><td style="border-bottom: Black 2.5pt double; text-align: right">22,388,505</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"><p style="margin: 0">$</p></td><td style="border-bottom: Black 2.5pt double; text-align: right">31,000,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zvckNboeF4Yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F06_zXVjOCZFzJbd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span id="xdx_F1A_zLM4Kuf3R5Ba" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgT1VUU1RBTkRJTkcgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--CurrentMaturitiesOfLongtermDebtNetClassifiedWithinLiabilitiesHeldForSale_iI_c20260331_zf3FuYjvhyrb" title="Liabilities held for sale">5,184,308</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgT1VUU1RBTkRJTkcgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--CurrentMaturitiesOfLongtermDebtNetClassifiedWithinLiabilitiesHeldForSale_iI_c20251231_zxkvk700RMLg" title="Liabilities held for sale">5,554,463</span> is classified within Liabilities held for sale within the consolidated balance sheets as of March 31, 2026 and December 31, 2025, respectively, which is the short-term classified debt attributable to our two Georgia facilities sold in January 2026 and our two Georgia facilities sold in May 2026 (See Notes 7 and 8).</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average interest rate and term of our fixed rate debt are <span id="xdx_904_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20260331__us-gaap--VariableRateAxis__custom--FixedRateMember_zzZ7Ba5LgM4e" title="Debt weighted average interest rate">6.41</span>% and <span id="xdx_906_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--VariableRateAxis__custom--FixedRateMember_zAgSCeGtWoCb" title="Debt instrument term">13.19</span> years, respectively, as of March 31, 2026. The weighted average interest rate and term of our variable rate debt are <span id="xdx_907_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20260331__us-gaap--VariableRateAxis__custom--VariableRateMember_zuDzdGnanVH" title="Debt weighted average interest rate">8.35</span>% and <span id="xdx_90A_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--VariableRateAxis__custom--VariableRateMember_zKojZd821MIb" title="Debt instrument term">11.88</span> years, respectively, as of March 31, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average interest rate and term of our fixed rate debt are <span id="xdx_904_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20251231__us-gaap--VariableRateAxis__custom--FixedRateMember_z9mTuJgFP6u6" title="Debt weighted average interest rate">6.21</span>% and <span id="xdx_90B_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--VariableRateAxis__custom--FixedRateMember_zVqoiEcv1mzj" title="Debt instrument term">13.76</span> years, respectively, as of December 31, 2025. The weighted average interest rate and term of our variable rate debt are <span id="xdx_90A_eus-gaap--DebtWeightedAverageInterestRate_iI_pid_dp_uPure_c20251231__us-gaap--VariableRateAxis__custom--VariableRateMember_zuintnVtfMXf" title="Debt weighted average interest rate">8.35</span>% and <span id="xdx_90E_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--VariableRateAxis__custom--VariableRateMember_zQqyMgxhKRSh" title="Debt instrument term">12.12</span> years, respectively, as of December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate Senior and Senior Secured Promissory Notes</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Senior Secured Notes</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2026, the senior secured notes are subject to annual interest of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zX9X40OrPeYg" title="Debt instrument interest rate stated percentage">13</span>% with an original maturity date of <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20260101__20260331__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zHOiaLROoB1f" title="Debt instrument maturity date">October 31, 2021</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In 2017, $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_c20170101__20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zZKyNQY7PLf3" title="Senior secured promissory notes issued">600,000</span> in notes were sold and issued, of which $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_c20170101__20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--RelatedPartiesMember_zor6db3uZs52" title="Senior secured promissory notes issued">425,000</span> were to related parties. On December 31, 2017, there were outstanding an aggregate of $<span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pn5n6_c20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zvbQPs9jrH7c" title="Debt outstanding amount">1.2</span> million in senior secured notes. The maturity date of all the senior secured notes was extended to <span id="xdx_901_ecustom--DebtInstrumentExtendedMaturityDate_c20170101__20171231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z0ssCdrWJnPj" title="Extended maturity date">December 31, 2018</span> prior to their original maturity date. <span id="xdx_901_ecustom--ClassOfWarrantOrRightTitleOfSecurityWarrantOrRightsOutstanding_c20170101__20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zetwiaFroPhd" title="Warrants description">For every $10.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zObf9KZUuK8a" title="Warrants exercise price">7.50</span> per share.</span> The warrants have a cashless exercise provision and were valued using the Black-Scholes pricing model. The maturity date of the <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zO0fwqBkXNa5" title="Warrants to purchase common stock">120,000</span> warrants issued along with the notes was extended to <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_c20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_z0ssJ830LIij" title="Warrant maturity date">December 31, 2018</span>, <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightUnissued_iI_c20171231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zkDcoBagOvRc" title="Warrants unissued during the period">225,000</span> warrants of which occurred in 2018. As of December 31, 2019, the Company had not renewed or repaid $<span id="xdx_90A_eus-gaap--RepaymentsOfSecuredDebt_pp0p0_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_z6ADYtjkCfZk" title="Repayment of secured debt">125,000</span> in <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20191231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_z7kgqp4a3REd" title="Debt instrument, interest rate">10</span>% notes with a maturity date of <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20190101__20191231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zsZ7gxrOPSa" title="Maturity date">December 31, 2018</span>, and those notes were technically in default. Effective January 28, 2020, the Company exchanged $<span id="xdx_90D_ecustom--NotesExchanged_iI_pp0p0_c20200128__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember_zgT5EPAPKl8a" title="Notes exchanged">100,000</span> in outstanding senior secured <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20200128__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember_zKRfKkWJRoA8" title="Debt instrument, interest rate">10</span>% Notes and Warrants that had matured on <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20200128__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember_zkWh91TekRD6" title="Warrant maturity date">December 31, 2018</span> for <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20200128__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zMTQvSTjCJ04" title="Debt instrument, interest rate">11</span>% Senior Secured Promissory Notes and issued <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20200128__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zV3Odlap1bZc" title="Warrants to purchase common stock">10,000</span> cashless exercise warrants for purchase of company stock at $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20200128__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zWWydXLgzpbg" title="Warrants exercise price">5.00</span>, expiring <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20200128__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zqVprSeptomj" title="Warrant maturity date">October 31, 2021</span>. As of December 31, 2020, the Company had not renewed or repaid $<span id="xdx_904_eus-gaap--NotesPayable_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredNoteMember_zCEjO2fKDCe1" title="Notes payable">25,000</span> in <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20201231__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredNoteMember_z3RnH86bVOD1" title="Debt instrument, interest rate">10</span>% notes with a maturity date of <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredNoteMember_z9VgRRUDeeec" title="Maturity date">December 31, 2018</span>. While this is technically in default, the Company continues to make interest payments to the noteholder.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In October 2017, the Company sold an aggregate of $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_pp0p0_c20171001__20171031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_z74f7iQUR6L2" title="Senior unsecured notes sold">300,000</span> in senior unsecured notes. The notes bear interest at the rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20171031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zaZS65RaQUll" title="Debt instrument, interest rate">10</span>% per annum and were due in <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDateDescription_c20171001__20171031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zG995W1s3p65" title="Maturity date, description">October 2020</span>. <span id="xdx_904_ecustom--ClassOfWarrantOrRightTitleOfSecurityWarrantOrRightsOutstanding_c20171001__20171031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zkenf3QNroh4" title="Warrants description">For every $10.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20171031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zEYeDX6FuER2" title="Warrants exercise price">7.50</span> per share.</span> The warrants have a cashless exercise provision. On September 30, 2020, the Company repaid $<span id="xdx_908_eus-gaap--RepaymentsOfSecuredDebt_pp0p0_c20200927__20200930__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zvh9KlJAb8Sb" title="Repayment of secured debt">150,000</span> of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20200930__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zy7MVUVjrjH8" title="Debt instrument, interest rate">10</span>% Senior Unsecured Notes that matured <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20200927__20200930__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zXyhxdmItkNc" title="Maturity date">October 31, 2020</span>. Effective October 31, 2020, the Company exchanged $<span id="xdx_90B_ecustom--NotesExchanged_iI_pp0p0_c20201031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_ztgryhY0wNzg" title="Notes exchanged">150,000</span> in outstanding Senior Unsecured <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20201031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zXtyUQuc2EJb" title="Debt instrument, interest rate">10</span>% Notes and Warrants that had matured on <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20201031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember_zEiCZBYKV8q9" title="Warrant maturity date">October 31, 2020</span> for <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20201031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zeWl19a1KHR2" title="Debt instrument, interest rate">11</span>% Senior Secured Promissory Notes and issued <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20201031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_z9Rr6YnwbRp1" title="Warrants to purchase common stock">15,000</span> cashless exercise warrants for purchase of the Company’s common stock at $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20201031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zFisSJYC6udb" title="Warrants exercise price">5.00</span> per share, expiring <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20201031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zl4yMyDHG9Y5" title="Warrant maturity date">October 31, 2021</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In October 2018, the Company, through a registered broker-dealer acting as Placement Agent, undertook a private offering to accredited investors of Units, each Unit consisting of an <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20181031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zdslEbXubO8e">11</span>% Senior Secured Note, due in <span id="xdx_90B_eus-gaap--DebtInstrumentTerm_dc_c20181001__20181031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zl2EfQPkFYMe" title="Debt term">three years</span>, (<span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20181001__20181031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zCqQEOdlsu42" title="Debt instrument maturity date">October 31, 2021</span>) and <span id="xdx_906_ecustom--ClassOfWarrantOrRightTitleOfSecurityWarrantOrRightsOutstanding_c20181001__20181031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zTgWyrqT4mfe" title="Warrants description">one Warrant for each $10.00 in principal amount of Note exercisable for three years to purchase a share of Common Stock at an exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20181031__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_zW75dZ4hasv5" title="Warrants exercise price">5.00</span> per share.</span> The Company and the Placement Agent completed the Offering in December 2018 having sold an aggregate of $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_pp0p0_c20181201__20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zWUFEY1mFwDi" title="Proceeds from private offering">1,160,000</span> in Notes and Warrants. The net proceeds to the Company were $<span id="xdx_90A_ecustom--ProceedsFromIssuanceOfPrivatePlacementNet_pp0p0_c20181201__20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zhicUyBAJ5nh" title="Proceed from private offering, net">1,092,400</span>, after deducting Placement Agent fees of $<span id="xdx_90B_ecustom--PlacementAgentFees_pp0p0_c20181201__20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zLhDVzeVdcnc" title="Placement agent fees">67,600</span>, and issued <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zvrsorB8ZEb9" title="Warrants to purchase common stock">11,100</span> warrants to the Placement Agent with $<span id="xdx_903_eus-gaap--FairValueAdjustmentOfWarrants_pp0p0_c20181201__20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zjJGBchaule5" title="Fair value of warrants">21,453</span> of the fair value of the warrants recorded as loan cost. The Offering also included the exchange of an aggregate of $<span id="xdx_90C_ecustom--AggregateExchangeableUnitsValue_iI_pn3n6_c20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zI8h2gxvvVoa" title="Aggregate exchangeable units, value">1.075</span> million in outstanding senior secured <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zDsOR0Vm9HAk" title="Debt instrument, interest rate">10</span>% Notes and Warrants for Units in the Offering. No proceeds were realized from the exchange and no fees were paid to the Placement Agent for such exchanges. During 2018, among the $<span id="xdx_902_ecustom--AggregateExchangeableUnitsValue_iI_pn3n6_c20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_z1gJn85NeU8l" title="Aggregate exchangeable units value">1.075</span> million senior secured notes that were extended to <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_dd_c20180101__20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember_zbantOz6XfS" title="Debt instrument maturity date">October 31, 2021</span> by virtue of the exchange, $<span id="xdx_90F_ecustom--AggregateExchangeableUnitsValue_iI_pp0p0_c20181231__us-gaap--StatementEquityComponentsAxis__custom--NotesAndWarrantsMember__srt--TitleOfIndividualAxis__custom--RelatedPartiesMember_zyBLCSLVA3M" title="Aggregate exchangeable units, value">875,000</span> were to related parties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 17, 2020, the Board of Directors agreed to increase the total offering amount and extend the period of its 2018 Offering of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20200117__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zRFPxdJwOZA4" title="Debt instrument, interest rate">11</span>% Senior Secured Notes. The total amount of the Offering has been increased to $<span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20200117__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_z1iADNeyhWdj" title="Debt outstanding amount">2,500,000</span> and the offering period will continue until terminated by the Board of Directors. Effective February 5, 2020 and March 3, 2020, the Company completed the sale of $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_pp0p0_c20200204__20200205__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zTpaNNctxyvf" title="Senior secured promissory notes issued">60,000</span> and $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfSecuredDebt_pp0p0_c20200301__20200303__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zXkEQN8rTzhb" title="Senior secured promissory notes issued">100,000</span>, respectively, of Units in the Offering. The sale of $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOfDebt_pp0p0_c20200301__20200303__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesMember_zlpML0qCqfAh" title="Proceeds from the issuance of debt">100,000</span> Units on March 3, 2020 was to a related party. In connection with the sale of the Units on February 5, 2020 and March 3, 2020, the Company issued <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20200205__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_z4RmbelOmkgj" title="Warrants to purchase common stock">6,000</span> and <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20200303__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zx2rijZF6IGi" title="Warrants to purchase common stock">10,000</span>, respectively, cashless exercise warrants for purchase of company stock at $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20200205__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_znHefFUtSFK2" title="Warrants exercise price"><span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20200303__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zQmiTKc6uv8" title="Warrants exercise price">0.50</span></span>, expiring October 31, 2021. Effective <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_c20200205__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_znUt47jtclcf" title="Warrant maturity date"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_c20200303__us-gaap--DebtInstrumentAxis__custom--ElevenPercentageSeniorSecuredNotesMember_ziHUGxGqMCb9" title="Warrant maturity date">October 31, 2020</span></span> the Company completed the exchange of $<span id="xdx_906_ecustom--NotesExchanged_iI_pp0p0_c20201031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zybcmeIhOAS1" title="Notes exchanged">150,000</span> of Units in the Offering for matured Senior Unsecured notes. In connection with the exchange of the Units effective October 31, 2020, the Company issued <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20201031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_z5ljIo2jRVci" title="Warrants to purchase common stock">15,000</span> cashless exercise warrants for purchase of company stock at $<span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20201031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zrNVVXgNli46" title="Warrants exercise price">5.00</span>, expiring <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20201031__us-gaap--DebtInstrumentAxis__custom--SeniorUnsecuredNotesMember__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_z3veuqmjXjMf" title="Warrant maturity date">October 31, 2021</span>. No fees or commissions were paid on the sale of the Units. The proceeds were used for general working capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These notes were extended to <span id="xdx_90B_ecustom--DebtInstrumentExtendedMaturityDate_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z4f53OrphVQa" title="Extended maturity date">June 30, 2023</span> and as consideration the Company modified the outstanding warrants to extend the life an additional <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20221231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z22BwGQ289Jg" title="Warrants additional life term">1.67</span> years. As a result of the warrant modification, the Company recorded the incremental increase in fair value of $<span id="xdx_90C_eus-gaap--AmortizationOfDebtDiscountPremium_c20220101__20221231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z0MfxljM4DC3" title="Amortization of debt discount">844,425</span> as a debt discount which were amortized over the new life of the notes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective June 27, 2023, pursuant to an Allonge and Modification Agreement a Majority in Interest of the senior secured note holders agreed to extend the maturity date of the notes to <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20230627__20230627__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z7wT6IvQ67za" title="Maturity date">December 31, 2024</span>, relying upon an Agreement Among Lenders to which all noteholders are a party. As consideration effective July 1, 2023, the annual interest rate increased to <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20230701__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zwa7Jwu3jEP9" title="Debt instrument, interest rate, effective percentage">11</span>% and the Company issued a new warrant for every $<span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstanding_iI_c20230701__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zfD0WRVNir5g" title="Warrant issued value">10</span> in principal totaling <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20230701__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zrz6T9x63jjb" title="Number of new warrants">177,500</span> of new warrants with an exercise price of $<span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20230701__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_ztOJ9bwx2gn9" title="Warrants exercise price">5</span> and an expiration date of <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20230701__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_ziQBybGnomL5" title="Warrant maturity date">December 31, 2025</span>. As a result of the new warrants, the Company recorded the incremental increase in fair value of $<span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_c20230701__20230701__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zwzVCUuvTH7" title="Amortization of debt discount">84,352</span> as a debt discount which is being amortized over the life of the notes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective December 31, 2024, pursuant to the Second Amended and Restated Allonge and Modification Agreement a Majority in Interest of the senior secured note holders agreed to extend the maturity date of the notes to <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20240101__20241231_zWMXO9HsEsn7" title="Maturity date">December 31, 2025</span>, relying upon an Agreement Among Lenders to which all noteholders are a party. As consideration effective January 1, 2025, the annual interest rate increased to <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20241231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z8A5h5wsAuS7" title="Debt instrument, interest rate, effective percentage">13</span>% and the Company extended the <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20241231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zjsXSWg48NLa" title="Number of new warrants">177,500</span> warrants previously issued with an original exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_uUSDPShares_c20241231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zd8Uf4nJlAF5" title="Warrants exercise price">5</span> with a new expiration date of <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20241231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zKTxnlfQoL8f" title="Warrant maturity date">December 31, 2025</span> and new exercise price of $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20241231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zGkOUsZt0Qwb" title="Warrants exercise price">2.25</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective December 31, 2025, pursuant to the Third Amended and Restated Allonge and Modification Agreement a Majority in Interest of the senior secured note holders agreed to extend the maturity date of the notes to <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20251231_zqqzxe9KeOz6" title="Maturity date">February 28, 2026</span>, relying upon an Agreement Among Lenders to which all noteholders are a party. As consideration effective January 1, 2026, the annual interest rate remained at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20251231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z1fleV6q1MX">13</span>% and the Company extended the <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20251231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_z23UxGJAn6ei">177,500</span> warrants previously issued with a new expiration date of <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredNotesMember_zVhaXHhWd6F5">December 31, 2027</span> at an exercise price of $<span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20251231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zoqgoXd9ZSPj">2.25</span>. As a result of the warrant modification, the Company recorded the incremental increase in fair value of $<span id="xdx_90F_eus-gaap--ExtinguishmentOfDebtAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredNotesMember_zbTnyYLSK4u7" title="Loss on debt extinguishment.">252,970</span> as a loss on debt extinguishment. The Company evaluated the modification of the debt under criteria noted within ASC 470 and determined that the modification was determined substantial therefore a loss on extinguishment was determined attributed to the fair value of the warrants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated the Amendment Agreement and the amendment was not required to be accounted for as a Troubled Debt Restructuring under ASC 470-60 as no concession was granted to the Company. The Company then evaluated the Second Amended and Restated Allonge and Modification Agreement was not required to be accounted for as an extinguishment under ASC 470-50, Debt – Modifications and Extinguishment. The Company recorded the debt as a modification. As a result of the new warrants, the Company recorded the incremental increase in fair value as a debt discount which is being amortized over the extended life of the notes of twelve months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the three months ended March 31, 2026 the Company paid off $<span id="xdx_90E_eus-gaap--NotesPayable_iI_c20260331__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredPromissoryNotesRelatedPartiesMember_zPLyKSeAEmJh" title="Non-related party senior secured notes">775,000</span> attributed to the related party senior secured notes and $<span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__us-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredPromissoryNotesRelatedPartiesMember_znofrC3LtCnc" title="Non-related party senior secured notes">1,050,000</span> attributed to the non-related party senior secured notes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mortgage Loans and Lines of Credit Secured by Real Estate</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans and other debts such as line of credit here are collateralized by all assets of each nursing home property and an assignment of its rents. Collateral for certain mortgage loans includes the personal guarantee of Christopher Brogdon, formerly but no longer a related party, or corporate guarantees. Mortgage loans for the periods presented consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p id="xdx_899_eus-gaap--ScheduleOfParticipatingMortgageLoansTextBlock_zoReu190hLCf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8BC_zaLYLwOmaNrh" style="display: none">SCHEDULE OF MORTGAGE LOAN DEBT</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Number of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Total Face</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Principal <br/> Outstanding as of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">State</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Properties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Arkansas⁽¹⁾</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zdBKlZKfXiwb" style="width: 14%; text-align: right" title="Number of Properties">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zxJcJnEG4f49" style="width: 14%; text-align: right" title="Face Amount">5,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zgaGkWyaaLO" style="width: 14%; text-align: right" title="Long-term Debt, Gross">3,501,475</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zyLTZLCUTMEc" style="width: 14%; text-align: right" title="Long-term Debt, Gross">3,571,114</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Georgia⁽²⁾</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_zejB3s6tcixl" style="text-align: right" title="Number of Properties">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_z9El7CleJGbg" style="text-align: right" title="Face Amount">6,689,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_zb8r3nvA2pLh" style="text-align: right" title="Long-term Debt, Gross">5,184,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_zpWV8E44Guhj" style="text-align: right" title="Long-term Debt, Gross">10,924,875</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohio⁽³⁾</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_zWLIrh7keoI5" style="text-align: right" title="Number of Properties">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_z3rgebucbkhg" style="text-align: right" title="Face Amount">3,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_zBXk8w44B1ji" style="text-align: right" title="Long-term Debt, Gross">2,423,026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_zXqW3YA2NtG1" style="text-align: right" title="Long-term Debt, Gross">2,439,636</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oklahoma⁽⁴⁾</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_zESdMsumsZwh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Properties">6</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">$</td><td id="xdx_986_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_zvpu7jwMEuD5" style="border-bottom: Black 1pt solid; text-align: right" title="Face Amount">13,181,325</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_zHgpC9zYGeZi" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term Debt, Gross">10,997,970</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">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_z0t8BN8ARAZa" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term Debt, Gross">11,808,708</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_zBjq4Hf36rS6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Properties">10</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_zqHaXLxGSDs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Face Amount">27,870,539</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">$</td><td id="xdx_988_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_z6evvFtrEnp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Principal Outstanding">22,106,779</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_zRSM4hAhVAh1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Principal Outstanding">28,744,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span id="xdx_F0C_zkua3utEfiX3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zcqzcLBNqs56" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The mortgage loan collateralized by this property is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--UsdaGuaranteedRate_pid_dp_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_z7vOsKHhD4z2" title="USDA guaranteed rate">80</span>% guaranteed by the USDA and requires an annual renewal fee payable in the amount of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--AnnualRenewalFeePayable_pid_dp_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_zLrbDAF6c0u6" title="Annual renewal fee payable percentage">0.25</span>% of the USDA guaranteed portion of the outstanding principal balance as of December 31 of each year. Guarantors under the mortgage loan include Christopher Brogdon. Mr. Brogdon has assumed operations of the facility and is making payments of principal and interest on the loan on our behalf in lieu of paying rent on the facility to us, until a formal lease can be put in place. During the periods ended March 31, 2026 and 2025, the Company recognized other income of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--PaymentsForProceedsFromOtherLoansAndLeases_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_z76dFTwwcTij" title="Repayment of loan">53,146</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--PaymentsForProceedsFromOtherLoansAndLeases_c20250101__20250331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_zVyg50lVQ1o7" title="Repayment of loan">55,144</span>, respectively for repayments on the loan.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F0F_zRyqYT8CkvC3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zhXzs3o4KdV2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had refinanced two of its mortgages that would have matured in June and October of 2021 amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210601__20210630__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_zWeXvDt9Vwgd" title="Mortgage amount">2,961,167</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_zOtfx8U2Vr08" title="Mortgage amount">3,289,595</span>, and extended their maturity dates to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentMaturityDateDescription_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--OneMortgageLoanMember_znM8VuuH4obh" title="Maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDateDescription_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_z1W9Al6tnA" title="Maturity date">May 2024</span></span> for both. The Company entered into forbearance agreements that extended the maturity dates of the loans to December 31, 2025. Upon reaching maturity, both loans were in default and were therefore classified as current portion of long-term debt. Both loans were fully guaranteed by the Company. The loans were subsequently refinanced in February 2026 in the amounts of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--OneMortgageLoanMember_zxseBv4OprQj" title="Mortgage amount">2,710,624</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_z8whPuk6KeTg" title="Mortgage amount">2,473,684</span>, with a new maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--OneMortgageLoanMember_z32jVsZjpZCj" title="Debt maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_zwbKCeULba0d" title="Debt maturity date">June 17, 2027</span></span>. The Company sold two of the facilities in January 2026 resulting in the repayment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--RepaymentsOfLongTermDebt_pp0p0_c20260101__20260131__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_z7NJKMn87Q4l" title="Repayment of debt">5,785,659</span> of outstanding principal. The Company sold an additional two of the facilities in May 2026 resulting in the repayment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--RepaymentsOfLongTermDebt_pp0p0_c20260501__20260531__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z895apFmuP6f" title="Repayment of debt">5,252,964</span> of outstanding principal at the time of repayment, see Note 12.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F0A_zlug8CyJqm7j" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zeTkk0A51hJa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company refinanced its mortgage that would have matured in May of 2022 amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20220501__20220531_zlGLkQJc9UZ7" title="Mortgage amount">3,000,000</span> and extend its maturity date to October 2027.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F09_zgNcLzTYRn2k" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F10_z8mMSqU34Fk7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company refinanced three mortgages in July 2021, that would have matured in June and July of 2021 amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zfEZNphqn2ug" title="Mortgage amount">2,065,969</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zSUQuUhTQCq" title="Mortgage amount">750,000</span>, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_zHwxKMzbqXTa" title="Mortgage amount">500,000</span>, to extend their maturity dates to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentMaturityDateDescription_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zLZQe6vhkLe" title="Maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--DebtInstrumentMaturityDateDescription_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zd1wpSp9Lpk5" title="Maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDateDescription_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_zwNu4nrL321c" title="Maturity date, description">June 2027</span></span></span>. Additionally, the Company has refinanced the primary mortgage at the Southern Hills Campus, for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--DebtInstrumentTerm_dtY_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zgqQa3fUuXP9" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--DebtInstrumentTerm_dtY_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zvV8MOmMkpYi" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentTerm_dtY_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_zQjxEnYdhg8h" title="Debt instrument term">35</span></span></span> years at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zhFQjrxeTOf9" title="Interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zAbyGxF4FaZj" title="Interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_znmPyEMnJgP5" title="Interest rate">2.38</span></span></span>% with a maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansMember_zzLmJRthvdB6" title="Maturity date">October 1, 2056</span>.</span></td></tr> </table> <p id="xdx_8A0_zChkP085DQ0a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate and Other Debt</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eus-gaap--ScheduleOfDebtTableTextBlock_zPeKYIHslaLl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s corporate debt as of March 31, 2026 and December 31, 2025 includes unsecured notes and notes secured by all assets of the Company not serving as collateral for other notes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B0_zUeHhVeIRp11" style="display: none">SCHEDULE OF UNSECURED NOTES AND NOTES SECURED BY ALL ASSETS</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Face</b></span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total Principal</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Outstanding as of</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"><b>Stated Interest</b></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Maturity</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Series</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Amount</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Date</b></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 25%; text-align: left">Senior Secured Promissory Notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zoJHxqipXdse" style="width: 10%; text-align: right" title="Debt, Face Amount">1,255,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zRGrTmsrkHO9" style="width: 13%; text-align: right" title="Debt, Principal Outstanding"><span style="-sec-ix-hidden: xdx2ixbrl0982">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zziSZx2vqEk2" style="width: 14%; text-align: right" title="Debt, Principal Outstanding">1,050,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 11%; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateTerms_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_z9MfoVHWQuCg" title="Debt, Interest Rate">13</span>% Fixed</td><td style="width: 2%"> </td> <td style="width: 11%; text-align: center"><span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zx5wJtWODbLf" title="Debt, Maturity Date">February 28, 2026</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Promissory Note – Southern Bank</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zBSOa8v7d6nc" style="text-align: right" title="Debt, Face Amount">545,952</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zEWEer7YzMS6" style="text-align: right" title="Debt, Principal Outstanding">484,094</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zkRBDlSSWwk7" style="text-align: right" title="Debt, Principal Outstanding">541,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateTerms_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zBQyAahQEQQ8" title="Stated Interest Rate">7.25</span>% Fixed</td><td> </td> <td style="white-space: nowrap; text-align: center"><span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zmE8NxmPgfo6" title="Maturity Date">December 12, 2030</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Senior Secured Promissory Notes – Related Party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z7bjeYzOf3K9" style="border-bottom: Black 1pt solid; text-align: right" title="Debt, Face Amount">775,000</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 id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zz6HGnYRy3of" style="border-bottom: Black 1pt solid; text-align: right" title="Debt, Principal Outstanding"><span style="-sec-ix-hidden: xdx2ixbrl1002">-</span></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 id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zkGAzuXfPq8b" style="border-bottom: Black 1pt solid; text-align: right" title="Debt, Principal Outstanding">775,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateTerms_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXnO9hOAQhmc" title="Stated Interest Rate">13</span>% Fixed</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zwGSgVADx276" title="Maturity Date">February 28, 2026</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zIyi7KjXCtg9" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, Face Amount">2,575,952</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zHyNL77mxFGi" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, Principal Outstanding">484,094</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 id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zZTLX2SdcKV" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, Principal Outstanding">2,366,238</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_8AF_zf5p0J7WI4Qa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lines of Credits</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 12, 2024, the Company entered into a Commercial Line of Credit Agreement and Note with Southern Bank for a secured line of credit in the principal amount limit of $<span id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20240412__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zfJafuAA6LLb">750,000</span> at a fixed interest rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240412__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zSZqS9PS6287">8.50</span>% per annum with a Maturity Date of <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20240412__20240412__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zR348ZuAssA5">April 12, 2025</span>. In August 2025, the Commercial Line of Credit was converted into a Promissory Note and extended to December 12, 2030 with an interest rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250831__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_z4NL4JGa7rc4" title="Interest rate">7.25</span>%. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2024, the Company entered into another Commercial Line of Credit Agreement and Note with Southern Bank for a secured line of credit in the principal amount limit of $<span id="xdx_909_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20241130__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zwqUx36Znyl4">750,000</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">at a fixed interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20241130__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_z2AUrv0ry8X1">7.75</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% per annum with a Maturity Date of <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20241130__20241130__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zkC3BSJxzuwd">November 14, 2025</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. In November 2025 the Company and Southern Bank agreed to extend the maturity date of the Commercial Line of Credit to December 14, 2026. The interest rate of the on the Commercial Line of Credit as of December 31, 2025 was <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_z0GQTFD65N38">7.75</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%. </span>The Company repaid the balance outstanding on the Commercial Line of Credit in January 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2026 and December 31, 2025, the balance outstanding on the Commercial Line of Credits is $ <span id="xdx_90E_eus-gaap--LineOfCredit_iI_c20260331__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zj9D8mLZxMee" title="Line of credit">0</span> and $<span id="xdx_90A_eus-gaap--LineOfCredit_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zbCwrW5y4dH" title="Line of credit">325,192</span> and the amount available is approximately $<span id="xdx_902_eus-gaap--LineOfCreditFacilityFairValueOfAmountOutstanding_iI_c20260331__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zfjZwnGaVbKe" title="Line of credit amount available">750,000</span> and $<span id="xdx_90F_eus-gaap--LineOfCreditFacilityFairValueOfAmountOutstanding_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--CommercialLineOfCreditAgreementMember_zgCspaV0amW2" title="Line of credit amount available">425,000</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Amortization of Debt Discount</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization expense for debt issuance costs and debt discounts totaled $<span id="xdx_90B_eus-gaap--AdjustmentForAmortization_pp0p0_c20260101__20260331_zxvgMuqqeNma" title="Amortization expense">1,636</span> and $<span id="xdx_904_eus-gaap--AdjustmentForAmortization_pp0p0_c20250101__20250331_zSNqTuGurJFb" title="Amortization expense">4,184</span> for the three months ended March 31, 2026 and 2025, respectively. As a result of the two facilities sold in Georgia, the Company expensed the unamortized loan costs associated with the debt in the amount of $<span id="xdx_908_eus-gaap--DeferredSalesInducementsNet_iI_c20251231_zIXr7ZqUKPu9" title="Liabilities held for sale, net of discount">231,196</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zAfqTRyX1PJ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future maturities and principal payments of all notes payable listed above for the next five years and thereafter are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B6_zjfrhi8vQh2h" style="display: none">SCHEDULE OF FUTURE MATURITIES OF NOTES PAYABLE</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year Ending December 31</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331_zHshLP215mfc"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDFVz1gk_z0wiXLKpQpjd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 82%">2026 (remaining nine months)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,911,513</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDFVz1gk_zCAov5qsbzsb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,052,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDFVz1gk_zAsb68ttW123" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,873</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDFVz1gk_z1cqR98tpTu3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">472,334</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDFVz1gk_zJs4LJ8CIGyk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><p style="margin: 0">2030</p></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">483,699</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour_iI_pp0p0_maLTDFVz1gk_zMgz9TgFDHr8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</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">9,214,345</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"> </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_403_eus-gaap--LongTermDebtFairValue_iTI_pp0p0_mtLTDFVz1gk_zvUTgF7FdlH7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total (without debt discount)</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">22,590,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_z4UoQ1Mjsxtc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_zZEhXmB3mJX3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of the Company’s debt outstanding as of March 31, 2026 and December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B2_znDcwLQ9Ip33" style="display: none">SCHEDULE OF DEBT OUTSTANDING</span></span>  </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zAqaJUvbPPud" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zH15MiEEw6If" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredPromissoryNotesMember_zFQfsowCl9kj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Senior Secured Promissory Notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">484,094</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,591,238</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--SeniorSecuredPromissoryNotesRelatedPartiesMember_z48KjwGk0uTh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Senior Secured Promissory Notes - Related Parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">775,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--FixedRateMortgageLoansMember_z9ihnm5yIwYg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed-Rate Mortgage Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,698,311</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,258,870</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--VariableRateMortgageLoansMember_zjCmugQHOPOa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Variable-Rate Mortgage Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,408,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,485,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__us-gaap--LineOfCreditMember_zNzD3RaZYjYf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Line of Credit</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 style="-sec-ix-hidden: xdx2ixbrl0647">-</span></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">325,192</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtLongtermAndShorttermCombinedAmount_iI_pp0p0_maDLASCzIIB_zk6s0IvkJlLk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,590,873</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,435,762</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumNet_iNI_pp0p0_di_msDLASCzIIB_zXNGFE76k6jl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Unamortized Discount and Debt Issuance Costs</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">(202,368</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">(435,200</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr id="xdx_404_ecustom--DebtLongtermAndShorttermCombinedNetAmount_iTI_pp0p0_mtDLASCzIIB_zddTOkPy9gt8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total debt, net of discount</span></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">22,388,505</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">31,000,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">As presented in the Consolidated Balance Sheets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtCurrent_iI_pp0p0_zGUXBbNjSDHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current Maturities of Long-Term Debt, Net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,876,312</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,938,102</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--CurrentMaturitiesOfLongtermDebtNetClassifiedWithinLiabilitiesHeldForSale_iI_pp0p0_z7E85f6obq9d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Maturities of Long-Term Debt, Net classified within liabilities held for sale <span id="xdx_F4F_zhCD1shYbPo1">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,184,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,554,463</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShortTermBorrowings_iI_pp0p0_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zwkffYyiwJhc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short Term Debt – Related Parties, Net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0665">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">775,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LineOfCredit_iI_pp0p0_z0lFxxgprXR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Line of Credit - Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0668">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">325,192</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iI_pp0p0_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSszzZzn8tob" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Long-Term Debt</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">13,327,885</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">13,407,805</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; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"><p style="margin: 0">$</p></td><td style="border-bottom: Black 2.5pt double; text-align: right">22,388,505</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"><p style="margin: 0">$</p></td><td style="border-bottom: Black 2.5pt double; text-align: right">31,000,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 484094 1591238 775000 17698311 24258870 4408468 4485462 325192 22590873 31435762 202368 435200 22388505 31000562 3876312 10938102 5184308 5554463 775000 325192 13327885 13407805 5184308 5554463 0.0641 P13Y2M8D 0.0835 P11Y10M17D 0.0621 P13Y9M3D 0.0835 P12Y1M13D 0.13 2021-10-31 600000 425000 1200000 2018-12-31 For every $10.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $7.50 per share. 7.50 120000 2018-12-31 225000 125000 0.10 2018-12-31 100000 0.10 2018-12-31 0.11 10000 5.00 2021-10-31 25000 0.10 2018-12-31 300000 0.10 October 2020 For every $10.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $7.50 per share. 7.50 150000 0.10 2020-10-31 150000 0.10 2020-10-31 0.11 15000 5.00 2021-10-31 0.11 P3Y 2021-10-31 one Warrant for each $10.00 in principal amount of Note exercisable for three years to purchase a share of Common Stock at an exercise price of $5.00 per share. 5.00 1160000 1092400 67600 11100 21453 1075000.000 0.10 1075000.000 2021-10-31 875000 0.11 2500000 60000 100000 100000 6000 10000 0.50 0.50 2020-10-31 2020-10-31 150000 15000 5.00 2021-10-31 2023-06-30 P1Y8M1D 844425 2024-12-31 0.11 10 177500 5 2025-12-31 84352 2025-12-31 0.13 177500 5 2025-12-31 2.25 2026-02-28 0.13 177500 2027-12-31 2.25 252970 775000 1050000 <p id="xdx_899_eus-gaap--ScheduleOfParticipatingMortgageLoansTextBlock_zoReu190hLCf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8BC_zaLYLwOmaNrh" style="display: none">SCHEDULE OF MORTGAGE LOAN DEBT</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Number of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Total Face</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Principal <br/> Outstanding as of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">State</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Properties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Arkansas⁽¹⁾</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zdBKlZKfXiwb" style="width: 14%; text-align: right" title="Number of Properties">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zxJcJnEG4f49" style="width: 14%; text-align: right" title="Face Amount">5,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zgaGkWyaaLO" style="width: 14%; text-align: right" title="Long-term Debt, Gross">3,501,475</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--AR__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDEp_zyLTZLCUTMEc" style="width: 14%; text-align: right" title="Long-term Debt, Gross">3,571,114</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Georgia⁽²⁾</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_zejB3s6tcixl" style="text-align: right" title="Number of Properties">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_z9El7CleJGbg" style="text-align: right" title="Face Amount">6,689,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_zb8r3nvA2pLh" style="text-align: right" title="Long-term Debt, Gross">5,184,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--GA__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDIp_zpWV8E44Guhj" style="text-align: right" title="Long-term Debt, Gross">10,924,875</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohio⁽³⁾</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_zWLIrh7keoI5" style="text-align: right" title="Number of Properties">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_z3rgebucbkhg" style="text-align: right" title="Face Amount">3,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_zBXk8w44B1ji" style="text-align: right" title="Long-term Debt, Gross">2,423,026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--OH__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDMp_zXqW3YA2NtG1" style="text-align: right" title="Long-term Debt, Gross">2,439,636</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oklahoma⁽⁴⁾</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_zESdMsumsZwh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Properties">6</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">$</td><td id="xdx_986_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_zvpu7jwMEuD5" style="border-bottom: Black 1pt solid; text-align: right" title="Face Amount">13,181,325</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_zHgpC9zYGeZi" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term Debt, Gross">10,997,970</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">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__srt--StatementGeographicalAxis__stpr--OK__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_fKDQp_z0t8BN8ARAZa" style="border-bottom: Black 1pt solid; text-align: right" title="Long-term Debt, Gross">11,808,708</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--NumberOfRealEstateProperties_iI_pid_uInteger_c20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_zBjq4Hf36rS6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Properties">10</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_zqHaXLxGSDs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Face Amount">27,870,539</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">$</td><td id="xdx_988_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_z6evvFtrEnp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Principal Outstanding">22,106,779</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember_zRSM4hAhVAh1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Principal Outstanding">28,744,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span id="xdx_F0C_zkua3utEfiX3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zcqzcLBNqs56" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The mortgage loan collateralized by this property is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--UsdaGuaranteedRate_pid_dp_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_z7vOsKHhD4z2" title="USDA guaranteed rate">80</span>% guaranteed by the USDA and requires an annual renewal fee payable in the amount of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--AnnualRenewalFeePayable_pid_dp_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_zLrbDAF6c0u6" title="Annual renewal fee payable percentage">0.25</span>% of the USDA guaranteed portion of the outstanding principal balance as of December 31 of each year. Guarantors under the mortgage loan include Christopher Brogdon. Mr. Brogdon has assumed operations of the facility and is making payments of principal and interest on the loan on our behalf in lieu of paying rent on the facility to us, until a formal lease can be put in place. During the periods ended March 31, 2026 and 2025, the Company recognized other income of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--PaymentsForProceedsFromOtherLoansAndLeases_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_z76dFTwwcTij" title="Repayment of loan">53,146</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--PaymentsForProceedsFromOtherLoansAndLeases_c20250101__20250331__us-gaap--DebtInstrumentAxis__custom--MortgageLoansMember__srt--StatementGeographicalAxis__stpr--AR_zVyg50lVQ1o7" title="Repayment of loan">55,144</span>, respectively for repayments on the loan.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F0F_zRyqYT8CkvC3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zhXzs3o4KdV2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had refinanced two of its mortgages that would have matured in June and October of 2021 amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210601__20210630__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_zWeXvDt9Vwgd" title="Mortgage amount">2,961,167</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_zOtfx8U2Vr08" title="Mortgage amount">3,289,595</span>, and extended their maturity dates to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentMaturityDateDescription_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--OneMortgageLoanMember_znM8VuuH4obh" title="Maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDateDescription_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_z1W9Al6tnA" title="Maturity date">May 2024</span></span> for both. The Company entered into forbearance agreements that extended the maturity dates of the loans to December 31, 2025. Upon reaching maturity, both loans were in default and were therefore classified as current portion of long-term debt. Both loans were fully guaranteed by the Company. The loans were subsequently refinanced in February 2026 in the amounts of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--OneMortgageLoanMember_zxseBv4OprQj" title="Mortgage amount">2,710,624</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_z8whPuk6KeTg" title="Mortgage amount">2,473,684</span>, with a new maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--OneMortgageLoanMember_z32jVsZjpZCj" title="Debt maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20260201__20260228__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_zwbKCeULba0d" title="Debt maturity date">June 17, 2027</span></span>. The Company sold two of the facilities in January 2026 resulting in the repayment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--RepaymentsOfLongTermDebt_pp0p0_c20260101__20260131__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember_z7NJKMn87Q4l" title="Repayment of debt">5,785,659</span> of outstanding principal. The Company sold an additional two of the facilities in May 2026 resulting in the repayment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--RepaymentsOfLongTermDebt_pp0p0_c20260501__20260531__us-gaap--FinancialInstrumentAxis__custom--TwoMortgageLoanMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z895apFmuP6f" title="Repayment of debt">5,252,964</span> of outstanding principal at the time of repayment, see Note 12.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F0A_zlug8CyJqm7j" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zeTkk0A51hJa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company refinanced its mortgage that would have matured in May of 2022 amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20220501__20220531_zlGLkQJc9UZ7" title="Mortgage amount">3,000,000</span> and extend its maturity date to October 2027.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F09_zgNcLzTYRn2k" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F10_z8mMSqU34Fk7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company refinanced three mortgages in July 2021, that would have matured in June and July of 2021 amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zfEZNphqn2ug" title="Mortgage amount">2,065,969</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zSUQuUhTQCq" title="Mortgage amount">750,000</span>, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--ProceedsFromMortgageDeposits_pp0p0_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_zHwxKMzbqXTa" title="Mortgage amount">500,000</span>, to extend their maturity dates to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentMaturityDateDescription_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zLZQe6vhkLe" title="Maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--DebtInstrumentMaturityDateDescription_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zd1wpSp9Lpk5" title="Maturity date"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDateDescription_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_zwNu4nrL321c" title="Maturity date, description">June 2027</span></span></span>. Additionally, the Company has refinanced the primary mortgage at the Southern Hills Campus, for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_eus-gaap--DebtInstrumentTerm_dtY_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zgqQa3fUuXP9" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eus-gaap--DebtInstrumentTerm_dtY_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zvV8MOmMkpYi" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--DebtInstrumentTerm_dtY_c20210701__20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_zQjxEnYdhg8h" title="Debt instrument term">35</span></span></span> years at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210731__us-gaap--FinancialInstrumentAxis__custom--FirstMortgageLoanMember_zhFQjrxeTOf9" title="Interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210731__us-gaap--FinancialInstrumentAxis__custom--SecondMortgageLoanMember_zAbyGxF4FaZj" title="Interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210731__us-gaap--FinancialInstrumentAxis__custom--ThirdMortgageLoanMember_znmPyEMnJgP5" title="Interest rate">2.38</span></span></span>% with a maturity date of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE1PUlRHQUdFIExPQU4gREVCVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20211001__20211031__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansMember_zzLmJRthvdB6" title="Maturity date">October 1, 2056</span>.</span></td></tr> </table> 1 5000000 3501475 3571114 2 6689214 5184308 10924875 1 3000000 2423026 2439636 6 13181325 10997970 11808708 10 27870539 22106779 28744333 0.80 0.0025 53146 55144 2961167 3289595 May 2024 May 2024 2710624 2473684 2027-06-17 2027-06-17 5785659 5252964 3000000 2065969 750000 500000 June 2027 June 2027 June 2027 P35Y P35Y P35Y 0.0238 0.0238 0.0238 2056-10-01 <p id="xdx_89B_eus-gaap--ScheduleOfDebtTableTextBlock_zPeKYIHslaLl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s corporate debt as of March 31, 2026 and December 31, 2025 includes unsecured notes and notes secured by all assets of the Company not serving as collateral for other notes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B0_zUeHhVeIRp11" style="display: none">SCHEDULE OF UNSECURED NOTES AND NOTES SECURED BY ALL ASSETS</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Face</b></span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total Principal</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Outstanding as of</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"><b>Stated Interest</b></td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Maturity</b></span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Series</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Amount</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Date</b></p></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 25%; text-align: left">Senior Secured Promissory Notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zoJHxqipXdse" style="width: 10%; text-align: right" title="Debt, Face Amount">1,255,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zRGrTmsrkHO9" style="width: 13%; text-align: right" title="Debt, Principal Outstanding"><span style="-sec-ix-hidden: xdx2ixbrl0982">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zziSZx2vqEk2" style="width: 14%; text-align: right" title="Debt, Principal Outstanding">1,050,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 11%; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateTerms_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_z9MfoVHWQuCg" title="Debt, Interest Rate">13</span>% Fixed</td><td style="width: 2%"> </td> <td style="width: 11%; text-align: center"><span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zx5wJtWODbLf" title="Debt, Maturity Date">February 28, 2026</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Promissory Note – Southern Bank</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zBSOa8v7d6nc" style="text-align: right" title="Debt, Face Amount">545,952</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zEWEer7YzMS6" style="text-align: right" title="Debt, Principal Outstanding">484,094</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zkRBDlSSWwk7" style="text-align: right" title="Debt, Principal Outstanding">541,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateTerms_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zBQyAahQEQQ8" title="Stated Interest Rate">7.25</span>% Fixed</td><td> </td> <td style="white-space: nowrap; text-align: center"><span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteSouthernBankMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zmE8NxmPgfo6" title="Maturity Date">December 12, 2030</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Senior Secured Promissory Notes – Related Party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z7bjeYzOf3K9" style="border-bottom: Black 1pt solid; text-align: right" title="Debt, Face Amount">775,000</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 id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zz6HGnYRy3of" style="border-bottom: Black 1pt solid; text-align: right" title="Debt, Principal Outstanding"><span style="-sec-ix-hidden: xdx2ixbrl1002">-</span></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 id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zkGAzuXfPq8b" style="border-bottom: Black 1pt solid; text-align: right" title="Debt, Principal Outstanding">775,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateTerms_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXnO9hOAQhmc" title="Stated Interest Rate">13</span>% Fixed</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TenPercentageSeniorSecuredPromissoryNoteMember__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zwGSgVADx276" title="Maturity Date">February 28, 2026</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zIyi7KjXCtg9" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, Face Amount">2,575,952</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zHyNL77mxFGi" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, Principal Outstanding">484,094</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 id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--UnsecuredNotesMember_zZTLX2SdcKV" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, Principal Outstanding">2,366,238</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td></tr> </table> 1255000 1050000 13 2026-02-28 545952 484094 541238 7.25 2030-12-12 775000 775000 13 2026-02-28 2575952 484094 2366238 750000 0.0850 2025-04-12 0.0725 750000 0.0775 2025-11-14 0.0775 0 325192 750000 425000 1636 4184 231196 <p id="xdx_894_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zAfqTRyX1PJ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future maturities and principal payments of all notes payable listed above for the next five years and thereafter are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B6_zjfrhi8vQh2h" style="display: none">SCHEDULE OF FUTURE MATURITIES OF NOTES PAYABLE</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year Ending December 31</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331_zHshLP215mfc"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_maLTDFVz1gk_z0wiXLKpQpjd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 82%">2026 (remaining nine months)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,911,513</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDFVz1gk_zCAov5qsbzsb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,052,109</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDFVz1gk_zAsb68ttW123" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,873</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDFVz1gk_z1cqR98tpTu3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">472,334</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDFVz1gk_zJs4LJ8CIGyk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><p style="margin: 0">2030</p></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">483,699</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour_iI_pp0p0_maLTDFVz1gk_zMgz9TgFDHr8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</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">9,214,345</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"> </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_403_eus-gaap--LongTermDebtFairValue_iTI_pp0p0_mtLTDFVz1gk_zvUTgF7FdlH7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total (without debt discount)</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">22,590,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 8911513 3052109 456873 472334 483699 9214345 22590873 <p id="xdx_802_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zINl7Qh2BFD9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5. <span id="xdx_820_zJ0zD66fEgZ9">STOCKHOLDERS’ EQUITY (DEFICIT)</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Preferred Stock</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has authorized <span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20260331_z8zjzJaonXP3" title="Preferred stock, shares authorized">10,000,000</span> shares of preferred stock. These shares may be issued in series with such rights and preferences as may be determined by the board of directors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Series A Convertible Redeemable Preferred Stock</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Board of Directors has authorized <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zSb4HzARewhc" title="Preferred stock, shares authorized">2,000,000</span> shares of $<span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFQODv4xYocg" title="Preferred stock, par value">2.00</span> stated value, Series A Preferred Stock. The preferred stock has a senior liquidation preference value of $<span id="xdx_900_eus-gaap--PreferredStockLiquidationPreference_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zudCKXXn7fgh" title="Liquidation preference value">2.00</span> per share and does not bear dividends.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2026 and December 31, 2025, the Company has <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1hoi6w6ovU5" title="Preferred stock, shares outstanding"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdl3fN7PtXwj" title="Preferred stock, shares outstanding">200,500</span></span> shares of Series A Preferred Stock outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Series D Convertible Preferred Stock</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has established a class of preferred stock designated Series D Convertible Preferred Stock (“Series D preferred stock”) and authorized an aggregate of <span id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z9uDL2Ohskh4" title="Preferred stock, shares authorized">1,000,000</span> non-voting shares with a stated value of $<span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zGYEgRvZ3rtj" title="Preferred stock, par value">1.00</span> per share. Holders of the Series D preferred stock are entitled to receive dividends at the annual rate of <span id="xdx_908_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zkdtM66nPyI2" title="Preferred stock, dividend rate, percentage">8</span>% based on the stated value per share computed on the basis of a 360-day year and twelve 30-day months. Dividends are cumulative, shall be declared quarterly, and are calculated from the date of issue and payable on the 15th day of April, July, October, and January. The dividends may be paid, at the option of the holder either in cash or by the issuance of shares of the Company’s common stock valued at the market price on the dividend record date. <span id="xdx_901_eus-gaap--PreferredStockCallOrExerciseFeatures_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zeZ0esNMuwc1" title="Preferred stock, call or exercise features">Shares of the Series D preferred stock are redeemable at the Company’s option. At the option of the holder, shares of the Series D preferred stock plus any declared and unpaid dividends are convertible to shares of the Company’s common stock at a conversion rate of $<span id="xdx_904_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zCAi3mHhofR8" title="Conversion price per share">1.00</span> per share.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2026 and December 31, 2025, the Company had <span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z2KNbX5p4w1" title="Preferred stock, shares outstanding">325,000</span> and <span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zRwIXIloyT5h" title="Preferred stock, shares outstanding">375,000</span> shares of Series D Preferred Stock outstanding. During the three months ended March 31, 2026 the Company repurchased <span id="xdx_900_eus-gaap--StockRepurchasedDuringPeriodShares_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zBNvwNh1B7j5" title="Repurchase of preferred stock, shares">50,000</span> shares of preferred stock for $<span id="xdx_90E_eus-gaap--StockRepurchasedDuringPeriodShares_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zfG3u8vezx25" title="Repurchase of preferred stock">50,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the three months ended March 31, 2026, and 2025, the Company declared $<span id="xdx_90E_eus-gaap--DividendsPreferredStock_c20260101__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zPUqP3wq5au">7,500</span> and $<span id="xdx_909_eus-gaap--DividendsPreferredStock_c20250101__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zrapB5jX7Lia">15,000</span> in preferred dividends, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common Stock</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Board of Directors has authorized <span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z0jPKWoObbu1" title="Common stock, shares authorized">800,000,000</span> shares of $<span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zao40YzeLuEl" title="Common stock, par value">0.05</span> par value, Class A Common Stock a<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">nd <span id="xdx_90B_eus-gaap--CommonStockSharesAuthorized_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z5vu1X4XGp79" title="Common stock, shares authorized">200,000,000</span> shares of $<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zIj1wU4jB1Hf" title="Common stock, par value">0.05 </span>par value, Class B Common Stock</span>. As of March 31, 2026 and December 31, 2025, the Company has <span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20260331_zUQEEUNEPtnb" title="Common stock, shares outstanding"><span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20251231_zBuu9RCamtLi" title="Common stock, shares outstanding">3,067,059</span></span> shares of common stock outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common Stock Warrants</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2026 and December 31, 2025, the Company had <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zz7oF1Ltwjai" title="Warrants outstanding to purchase common stock"><span id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pid_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTsgwmU0jFbl" title="Warrants outstanding to purchase common stock">177,500</span></span> of outstanding warrants to purchase common stock at $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zljxnq4TXm22" title="Warrants exercise price per share"><span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zoLd59fpUNCl" title="Warrants exercise price per share">2.25</span></span> and a weighted average remaining term of <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZwwPa5sOT9d" title="Warrants outstanding to purchase common stock">1.75</span> years and <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zDCgPXEnvSci" title="Warrants outstanding to purchase common stock">2.0</span> years, respectively. The aggregate intrinsic value of common stock warrants outstanding as of March 31, 2026 and December 31, 2025 was $<span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zS1n9sWNoR89" title="Aggregate intrinsic value of common stock warrants outstanding">346,125</span> and $<span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zi3z0E7iDMS8" title="Aggregate intrinsic value of common stock warrants outstanding">0</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Activity for the three months ended March 31, 2026, related to common stock warrants is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z8qNHnlKzcT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B2_z7oQkovLSGwe" style="display: none">SCHEDULE OF COMMON STOCK WARRANTS ACTIVITY</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average</b></span></p></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </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"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 64%">January 1, 2026 Balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9rT0Gzdh7Ig" style="width: 14%; text-align: right" title="Number of Warrants, Beginning Balance">177,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zijhqDcgKpGj" style="width: 14%; text-align: right" title="Weighted Average Exercise Price, Beginning Balance">2.25</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwt5Iu0uSRq8" style="text-align: right" title="Number of Warrants, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1123">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zP8nbNwX1bkd" style="text-align: right" title="Weighted Average Exercise Price, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1125">-</span></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-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zlOljj4guomk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1127">-</span></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 id="xdx_98E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsEquityInstrumentsExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHtX4Urb5DFf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1129">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">March 31, 2026 Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zgz3og2Ijn7j" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Ending Balance">177,500</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 id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zEEncNOIiuo6" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Ending Balance">2.25</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zqsOBmw0A4oh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 10000000 2000000 2.00 2.00 200500 200500 1000000 1.00 0.08 Shares of the Series D preferred stock are redeemable at the Company’s option. At the option of the holder, shares of the Series D preferred stock plus any declared and unpaid dividends are convertible to shares of the Company’s common stock at a conversion rate of $1.00 per share. 1.00 325000 375000 50000 50000 7500 15000 800000000 0.05 200000000 0.05 3067059 3067059 177500 177500 2.25 2.25 P1Y9M P2Y 346125 0 <p id="xdx_894_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z8qNHnlKzcT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B2_z7oQkovLSGwe" style="display: none">SCHEDULE OF COMMON STOCK WARRANTS ACTIVITY</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average</b></span></p></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </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"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 64%">January 1, 2026 Balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pid_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9rT0Gzdh7Ig" style="width: 14%; text-align: right" title="Number of Warrants, Beginning Balance">177,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zijhqDcgKpGj" style="width: 14%; text-align: right" title="Weighted Average Exercise Price, Beginning Balance">2.25</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zwt5Iu0uSRq8" style="text-align: right" title="Number of Warrants, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1123">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zP8nbNwX1bkd" style="text-align: right" title="Weighted Average Exercise Price, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1125">-</span></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-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zlOljj4guomk" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Warrants, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1127">-</span></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 id="xdx_98E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsEquityInstrumentsExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHtX4Urb5DFf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1129">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">March 31, 2026 Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pid_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zgz3og2Ijn7j" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants, Ending Balance">177,500</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 id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zEEncNOIiuo6" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Ending Balance">2.25</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 177500 2.25 177500 2.25 <p id="xdx_80E_eus-gaap--GoodwillDisclosureTextBlock_zD7PRc2kfrG1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6. <span id="xdx_825_zwryg6vQCTCa">GOODWILL</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is tested for impairment at a reporting unit level on an annual basis or when an event occurs, or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. During the three months ended March 31, 2026 and 2025, the Company recorded <span id="xdx_90E_eus-gaap--GoodwillImpairmentLoss_dxL_c20260101__20260331_zHSJGcJRHVRk" title="Goodwill impairment loss::XDX::-"><span id="xdx_907_eus-gaap--GoodwillImpairmentLoss_dxL_c20250101__20250331_zqdyavy0N8ei" title="Goodwill impairment loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1137"><span style="-sec-ix-hidden: xdx2ixbrl1139">no</span></span></span></span> impairment of Goodwill.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_eus-gaap--ScheduleOfGoodwillTextBlock_z1tiMujIDpHd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following is a summary of goodwill as of March 31, 2026 and December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B5_zXWqX2b9dSHi" style="display: none">SCHEDULE OF ACTIVITIES IN GOODWILL</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 82%; font-weight: bold">Balance, December 31, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--Goodwill_iS_pp0p0_c20260101__20260331_zftn1LgZCJq1" style="width: 14%; font-weight: bold; text-align: right" title="Opening Balance">1,076,908</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--GoodwillAcquiredDuringPeriod_pp0p0_c20260101__20260331_ze6lqcKjVeDe" style="text-align: right" title="Goodwill additions"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></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-bottom: 1pt; padding-left: 10pt">Transfer to assets held for sale</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ImpairmentOfLongLivedAssetsHeldForUse_pp0p0_c20260101__20260331_zkwcxJ9LhEyc" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer to assets held for sale">(697,429</td><td style="padding-bottom: 1pt; text-align: left"><p style="margin: 0">) </p></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold; padding-bottom: 2.5pt">Balance, March 31, 2026</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">$</td><td id="xdx_981_eus-gaap--Goodwill_iE_pp0p0_c20260101__20260331_zvkRMX8wlJia" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Closing Balance">379,479</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AF_z0pON6o1AHlk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_eus-gaap--ScheduleOfGoodwillTextBlock_z1tiMujIDpHd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following is a summary of goodwill as of March 31, 2026 and December 31, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-size: 10pt"><span id="xdx_8B5_zXWqX2b9dSHi" style="display: none">SCHEDULE OF ACTIVITIES IN GOODWILL</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 82%; font-weight: bold">Balance, December 31, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--Goodwill_iS_pp0p0_c20260101__20260331_zftn1LgZCJq1" style="width: 14%; font-weight: bold; text-align: right" title="Opening Balance">1,076,908</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--GoodwillAcquiredDuringPeriod_pp0p0_c20260101__20260331_ze6lqcKjVeDe" style="text-align: right" title="Goodwill additions"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></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-bottom: 1pt; padding-left: 10pt">Transfer to assets held for sale</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ImpairmentOfLongLivedAssetsHeldForUse_pp0p0_c20260101__20260331_zkwcxJ9LhEyc" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer to assets held for sale">(697,429</td><td style="padding-bottom: 1pt; text-align: left"><p style="margin: 0">) </p></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold; padding-bottom: 2.5pt">Balance, March 31, 2026</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 id="xdx_981_eus-gaap--Goodwill_iE_pp0p0_c20260101__20260331_zvkRMX8wlJia" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Closing Balance">379,479</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> 1076908 -697429 379479 <p id="xdx_802_ecustom--AssetsHeldForSaleTextBlock_zmtAAxi3CH42" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7. <span id="xdx_825_zdoD6fxTkRo8">ASSETS HELD FOR SALE</span></b></span> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i></i></span></p> <p id="xdx_8AD_zMZlHOArmFTg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>May 2026 Sale of Assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 5, 2026, the Company entered into a letter of intent to sell certain wholly-owned subsidiaries Global Abbeville Property, LLC and Dodge NH, LLC, each a Georgia limited liability company (each a “Seller”) to execute and deliver a definitive Purchase and Sale Agreement (“March 2026 PSA”) with two newly formed entities: Abbeville Crossing Propco of Journey LLC and Eastman Trails Propco of Journey LLC, each a Georgia limited liability company (each a “Purchaser”); pursuant to which each Seller agreed to sell substantially all of the real and personal property owned by each, namely the skilled nursing facilities for $<span id="xdx_905_eus-gaap--ProceedsFromSaleOfOtherAssets1_pn5n6_c20260305__20260305__us-gaap--TypeOfArrangementAxis__custom--May2026SaleOfAssetsMember_zL0oc9GjxYdf" title="Gross proceeds sale of assets">15.7</span> million. The sale occurred in May 2026, refer to Note 12 Subsequent Events.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the three months ended March 31, 2026, the Company reclassified $<span id="xdx_900_ecustom--ReclassifiedOfLongLivedAssets_pn5n6_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--PurchaseAndSaleAgreementMember_zip4gRSk5UKb" title="Reclassified of long lived assets">5.5</span> million of long lived assets and goodwill and $<span id="xdx_909_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_pn5n6_c20260101__20260331__us-gaap--TypeOfArrangementAxis__custom--PurchaseAndSaleAgreementMember_z8e66gUL42Ek" title="Long lived assets">5.2</span> million of debt attributed to the March 2026 PSA related to the sale of the Company’s two additional Georgia facilities. The Company measured the assets held for sale at the lower of their carrying value or fair value less the estimated costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 1, 2026 the Company sold the two Georgia facilities for gross proceeds of $<span id="xdx_905_eus-gaap--ProceedsFromSaleOfOtherAssets1_pn5n6_c20260501__20260501__us-gaap--TypeOfArrangementAxis__custom--May2026SaleOfAssetsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z2gFDFaDRfH4" title="Gross proceeds sale of assets">15.7</span> million and recognized a gain on sale of assets of $<span id="xdx_909_eus-gaap--GainsLossesOnSalesOfAssets_pn5n6_c20260501__20260501__us-gaap--TypeOfArrangementAxis__custom--May2026SaleOfAssetsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4s91swLVaDe" title="Gain on sale of assets">10.2</span> million.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p id="xdx_890_eus-gaap--DisclosureOfLongLivedAssetsHeldForSaleTextBlock_zBnCpgU5nLt9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth the assets held for sale at March 31, 2026 relating to the pending sale of the two Georgia facilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_z3htQjEq9yP7" style="display: none">SCHEDULE OF ASSETS HELD FOR SALE</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zpkNY38PgF9g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupPropertyAndEquipmentNet_iI_zbqd8tebYwbg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Property and equipment, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,812,381</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AssetsHeldForSaleGoodwill_iI_zPfwOHIUzWJe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><p style="margin: 0">Goodwill</p></td><td> </td> <td style="text-align: left"><p style="margin: 0">$</p></td><td style="text-align: right">697,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupDebt_iNI_di_zB9CA4acXm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Debt attributed to assets held for sale</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,184,308</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupAccountsPayable_iNI_di_zs7ElSlSMG6i" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left">Accounts payable attributed to assets held for sale</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1171">-</span></td><td style="display: none; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth the assets held for sale at December 31, 2025 relating to the sale of the two Georgia facilities which closed in January 2026, see Note 8:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zIf166MsbbXi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupPropertyAndEquipmentNet_iI_zn7ru9MrdkZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Property and equipment, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,021,156</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupDebt_iNI_di_zJuSaD7pkhVi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Debt attributed to assets held for sale</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,554,463</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupAccountsPayable_iNI_di_zd12JWn6lndb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts payable attributed to assets held for sale</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(577,055</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 15700000 5500000 5200000 15700000 10200000 <p id="xdx_890_eus-gaap--DisclosureOfLongLivedAssetsHeldForSaleTextBlock_zBnCpgU5nLt9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth the assets held for sale at March 31, 2026 relating to the pending sale of the two Georgia facilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_z3htQjEq9yP7" style="display: none">SCHEDULE OF ASSETS HELD FOR SALE</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260331_zpkNY38PgF9g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupPropertyAndEquipmentNet_iI_zbqd8tebYwbg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Property and equipment, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,812,381</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AssetsHeldForSaleGoodwill_iI_zPfwOHIUzWJe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><p style="margin: 0">Goodwill</p></td><td> </td> <td style="text-align: left"><p style="margin: 0">$</p></td><td style="text-align: right">697,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupDebt_iNI_di_zB9CA4acXm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Debt attributed to assets held for sale</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,184,308</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupAccountsPayable_iNI_di_zs7ElSlSMG6i" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left">Accounts payable attributed to assets held for sale</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1171">-</span></td><td style="display: none; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth the assets held for sale at December 31, 2025 relating to the sale of the two Georgia facilities which closed in January 2026, see Note 8:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zIf166MsbbXi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupPropertyAndEquipmentNet_iI_zn7ru9MrdkZ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Property and equipment, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,021,156</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupDebt_iNI_di_zJuSaD7pkhVi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Debt attributed to assets held for sale</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(5,554,463</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--AssetsHeldForSaleNotPartOfDisposalGroupAccountsPayable_iNI_di_zd12JWn6lndb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts payable attributed to assets held for sale</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(577,055</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 4812381 697429 5184308 4021156 5554463 577055 <p id="xdx_801_ecustom--SaleOfSubsidiariesTextBlock_zDy4i7ovzL3d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><b>8. <span id="xdx_825_zRWIpowTdjB">SALE OF ATL/WARR AND PROVIDENCE HR</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>January 2026 Sale of Assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 5, 2025, the Company entered into a letter of intent to sell certain wholly-owned subsidiaries (collectively the “Sellers”) of the “Company ATL/WARR, LLC and PROVIDENCE HR, LLC, each a Georgia limited liability company, consummated a definitive Purchase and Sale Agreement (“ January 2026 PSA”) with GA SNF SPARTA GA LLC and GA SNF WARRENTON GA LLC, both limited liability companies in exchange for $<span id="xdx_90E_eus-gaap--DistributionMadeToLimitedLiabilityCompanyLLCMemberCashDistributionsPaid_pn5n6_c20251205__20251205__us-gaap--TypeOfArrangementAxis__custom--PurchaseAndSaleAgreementMember_zFZZ5Kfn2eu8" title="Limited liability companies, cash">13.2</span> million in cash.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the fourth quarter of 2025, the Company reclassified $<span id="xdx_906_ecustom--ReclassifiedOfLongLivedAssets_pn5n6_c20251001__20251231__us-gaap--TypeOfArrangementAxis__custom--PurchaseAndSaleAgreementMember_zuy7WTohGcY8" title="Reclassified of long lived assets">4.0</span> million of long lived assets and $<span id="xdx_90A_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_pn5n6_c20251001__20251231__us-gaap--TypeOfArrangementAxis__custom--PurchaseAndSaleAgreementMember_ztEh0n5aGeU3">5.5</span> million of debt and $<span id="xdx_907_eus-gaap--AccountsPayableCurrent_iI_pn5n6_c20251231__us-gaap--TypeOfArrangementAxis__custom--PurchaseAndSaleAgreementMember_zo5bp4r7P2va" title="Accounts payable">0.6</span> million in accounts payable attributed to the January 2026 PSA related to the sale of the Company’s two Georgia facilities. The Company measured the assets held for sale at the lower of their carrying value or fair value less the estimated costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In January 2026 the Company sold the two Georgia facilities for gross proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromSaleOfOtherAssets1_pn5n6_c20260101__20260131_zG19BOwZDTG3" title="Gross proceeds sale of assets">13.2</span> million and recognized a gain on sale of assets of $<span id="xdx_90D_eus-gaap--GainLossOnSaleOfOtherAssets_pn5n6_c20260101__20260131_zXHiMHq5Odg" title="Gain on sale of assets">8.9</span> million.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_ecustom--ScheduleOfSaleOfSubsidiariesTableTextBlock_zwPKzXtr8s87" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A summary of the sale is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B0_z8CeSSYedWlc" style="display: none">SCHEDULE OF SALE OF SUBSIDIARIES</span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251205__20251205__dei--LegalEntityAxis__custom--ProvidenceHRLLCMember_zZwC6gSoNE0i" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__us-gaap--CashMember_zORqlLSrFzyd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-size: 10pt">Cash</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">5,401,131</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__custom--EscrowReceivableMember_zTrAn3uhlR41" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Escrow Receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,310,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__custom--NotesPayableMember_zioNOGUvgWK1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Notes Payable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6,047,497</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__custom--GeneralAndAdministrativeExpensesMember_zPclldBQalc8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">G&amp;A Closing Costs</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">416,732</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_z2fwdqN5kYYa" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Sale Total</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">13,175,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zAY4IitscQq2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_899_ecustom--GainOnTheSaleOfThePropertyTextBlock_zbYCBFTLRWAh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the sale of the properties, the Company recorded a gain on the sale of the properties. A summary of the gain is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BE_zj3k83hKL0T9" style="display: none">SCHEDULE OF GAIN ON SALE OF PROPERTY</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251205__20251205__dei--LegalEntityAxis__custom--ProvidenceHRLLCMember_zanQh6mWJstk" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__us-gaap--CashMember_zrMniY2AdfVa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-size: 10pt">Cash</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">5,401,131</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--EscrowReceivableMember_zz5urkBP00wf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Escrow Receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,310,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--NotesPayableMember_znSh2qFfTtd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Notes Payable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6,047,497</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--ClosingExpensesAndAdjustmentsMember_zk1UwtCzG0k2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Closing expenses and adjustments</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">158,837</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--LandAndBuildingsMember_z193ADWfpDX2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Land &amp; Buildings</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,021,156</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GainLossOnSaleOfProperty_zghJOlGQn6vd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Total Gain on Sale</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,896,309</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p id="xdx_8A5_zfCz9lRXCpdi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> 13200000 4000000.0 5500000 600000 13200000 8900000 <p id="xdx_890_ecustom--ScheduleOfSaleOfSubsidiariesTableTextBlock_zwPKzXtr8s87" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A summary of the sale is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B0_z8CeSSYedWlc" style="display: none">SCHEDULE OF SALE OF SUBSIDIARIES</span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251205__20251205__dei--LegalEntityAxis__custom--ProvidenceHRLLCMember_zZwC6gSoNE0i" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__us-gaap--CashMember_zORqlLSrFzyd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-size: 10pt">Cash</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">5,401,131</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__custom--EscrowReceivableMember_zTrAn3uhlR41" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Escrow Receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,310,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__custom--NotesPayableMember_zioNOGUvgWK1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Notes Payable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6,047,497</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--Revenues_hus-gaap--FairValueByAssetClassAxis__custom--GeneralAndAdministrativeExpensesMember_zPclldBQalc8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">G&amp;A Closing Costs</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">416,732</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_z2fwdqN5kYYa" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Sale Total</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">13,175,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> 5401131 1310000 6047497 416732 13175000 <p id="xdx_899_ecustom--GainOnTheSaleOfThePropertyTextBlock_zbYCBFTLRWAh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the sale of the properties, the Company recorded a gain on the sale of the properties. A summary of the gain is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BE_zj3k83hKL0T9" style="display: none">SCHEDULE OF GAIN ON SALE OF PROPERTY</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251205__20251205__dei--LegalEntityAxis__custom--ProvidenceHRLLCMember_zanQh6mWJstk" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__us-gaap--CashMember_zrMniY2AdfVa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-size: 10pt">Cash</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">5,401,131</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--EscrowReceivableMember_zz5urkBP00wf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Escrow Receivable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,310,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--NotesPayableMember_znSh2qFfTtd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Notes Payable</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">6,047,497</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--ClosingExpensesAndAdjustmentsMember_zk1UwtCzG0k2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Closing expenses and adjustments</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">158,837</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GainLossOnSaleOfProperty_hus-gaap--FairValueByAssetClassAxis__custom--LandAndBuildingsMember_z193ADWfpDX2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Land &amp; Buildings</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,021,156</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GainLossOnSaleOfProperty_zghJOlGQn6vd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Total Gain on Sale</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,896,309</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> 5401131 1310000 6047497 158837 -4021156 8896309 <p id="xdx_80E_eus-gaap--IncomeTaxDisclosureTextBlock_z8gk3J4uKzii" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>9. <span id="xdx_829_zpWJD8yUBcSe">INCOME TAXES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company’s tax provision for interim periods is determined using an estimate of its annual effective tax rate, adjusted for discrete items arising in that quarter. In each quarter, the Company updates its estimate of the annual effective tax rate, and if the estimated annual tax rate changes, the Company makes a cumulative adjustment in that quarter. The Company’s quarterly tax provision, and its quarterly estimate of its annual effective tax rate, are subject to significant volatility due to several factors, including the Company’s ability to accurately predict its pre-tax income and loss in multiple jurisdictions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Income tax expense was $<span id="xdx_904_eus-gaap--IncomeTaxExpenseBenefit_c20260101__20260331_zcX6VB4vD1Ga" title="Income tax expense">409,735</span> for the three months ended March 31, 2026. There was <span id="xdx_90C_eus-gaap--IncomeTaxExpenseBenefit_dxL_c20250101__20250331_zW7lZr6K8097" title="Income tax expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1222">no</span></span> income tax expense recorded for the three months ended March 31, 2025. The Company’s income tax expense for the three months ended March 31, 2026 was primarily attributable to the gain on sale recognized during the period attributed to the sale of two of our Georgia facilities. The Company does not record a deferred tax provision as there is a full valuation allowance offsetting the Company’s net deferred tax assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> 409735 <p id="xdx_80A_eus-gaap--LegalMattersAndContingenciesTextBlock_zqyII7dnVtxk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10. <span id="xdx_823_zBiZnDQs48Ue">LEGAL PROCEEDINGS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and/or its affiliated subsidiaries provide patient care at or through their facilities. As such, the Company and its affiliated subsidiaries are subject from time to time to claims of negligence resulting in injury or death to residents. The Company maintains comprehensive general liability insurance and professional liability insurance in sufficient amounts to cover most material exposure resulting from these claims. The cost of defense is generally covered by these liability policies subject to reasonable reserves and deductibles. Nevertheless the Company does have exposure to these claims which in some cases can be material. There can be no assurance that the Company’s portfolio of insurance products will be adequate to cover all potential exposure or prevent material adverse financial losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_808_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zRsH1n8RHQmh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11. <span id="xdx_82C_zOBVOF0Gc9ab">COMMITMENTS AND CONTINGENCIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>General and Professional Liability Insurance and Lawsuits</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The senior care industry has experienced significant increases in both the number of personal injury/wrongful death claims and in the severity of awards based upon alleged negligence by skilled nursing facilities and their employees in providing care to residents. The Company has been, and continues to be, subject to claims and legal actions that arise in the ordinary course of business, including potential claims related to patient care and treatment. The defense of these lawsuits <i>may </i>result in significant legal costs, regardless of the outcome, and can result in large settlement amounts or damage awards. The Company purchases insurance through third party providers that provides coverage for these claims.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is certain additional litigation incidental to our business, none of which, based upon information available to date, would be material to our financial position, results of operations, or cash flows. In addition, the long–term care industry is continuously subject to scrutiny by governmental regulators, which could result in litigation or claims related to regulatory compliance matters.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Governmental Regulations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Laws and regulations governing the Medicare, Medicaid and other federal healthcare programs are complex and subject to interpretation. Management believes that it is following all applicable laws and regulations in all material respects. However, compliance with such laws and regulations can be subject to future government review and interpretation as well as significant regulatory action including fines, penalties, and exclusions from the Medicare, Medicaid and other federal healthcare programs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_800_eus-gaap--SubsequentEventsTextBlock_zUJpFKkyToC2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12. <span id="xdx_82D_zPIohxGblcuh">SUBSEQUENT EVENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated subsequent events and transactions that occurred after the condensed consolidated balance sheet date up to the date that the unaudited condensed consolidated financial statements were issued. Based upon review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited condensed consolidated financial statements, except as noted below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>March 2026 Purchase and Sale Agreement</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective on March 5, 2026, the Company caused two of the Company’s wholly-owned subsidiaries Global Abbeville Property, LLC and Dodge NH, LLC, each a Georgia limited liability company (each a “Seller”) to execute and deliver the March 2026 PSA with two newly formed entities: Abbeville Crossing Propco of Journey LLC and Eastman Trails Propco of Journey LLC, each a Georgia limited liability company (each a “Purchaser”); pursuant to which each Seller agreed to sell substantially all of the real and personal property owned by each, namely the skilled nursing facilities located at 206 Main Street E, Abbeville, Georgia, upon which is located that certain 101-bed skilled nursing facility commonly known as “Glen Eagle Healthcare and Rehab” (the “Glen Eagle Facility”); and at 556 Chester Highway, Eastman, Georgia, upon which is located that certain 100-bed skilled nursing facility commonly known as “Eastman Healthcare and Rehab” (the “Eastman Facility”, and together with the Glen Eagle Facility, the “Facilities”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 1, 2026, the Seller consummated the March 2026 PSA with GA SNF ABBEVILLE GA LLC and GA SNF EASTMAN GA LLC. The purchase price to be paid by Purchaser for the two (2) Facilities under the PSA. was an aggregate of $<span id="xdx_903_eus-gaap--DisposalGroupIncludingDiscontinuedOperationConsideration_iI_pn5n6_c20260501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zCm5kB2swq33" title="Purchase price of facilities">15.7</span> million, subject to certain prorations, holdbacks and adjustments customary in transactions of this nature. Net proceeds received at closing, after payment of mortgage debt and other liabilities, were approximately $<span id="xdx_90A_eus-gaap--ProceedsFromDivestitureOfBusinesses_pn6n6_c20260501__20260501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zeubPLvoZWqb" title="Mortgage debt and other liabilities">9</span> million excluding $<span id="xdx_90B_eus-gaap--EscrowDeposit_iI_pn4n6_c20260501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z7WA64Aw0ZC3" title="Escrow amount">1.57</span> million of escrows established at closing, which may be released to Sellers in the future unless Purchaser asserts claims for indemnity under the PSA. The Sellers retained the right to pursue and collect amounts from tenants relating to pre-closing periods (including amounts relating to pre-closing periods that have been deferred and are to be repaid by tenants sometime after the closing date).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Concurrently with the consummation of the PSA, the controlled lease operators of the Facilities (“Old Operators”) consummated an Operations Transfer Agreement (“OTA”) with controlled subsidiaries of the Purchasers (“New Operators”) under which all assets and operations of Old Operators were transferred to New Operators. No additional or separate consideration was paid by New Operators for the assets and operations so assigned.</span></p> 15700000 9000000 1570000 $5,184,308 and $5,554,463 is classified within Liabilities held for sale within the consolidated balance sheets as of March 31, 2026 and December 31, 2025, respectively, which is the short-term classified debt attributable to our two Georgia facilities sold in January 2026 and our two Georgia facilities sold in May 2026 (See Notes 7 and 8). The mortgage loan collateralized by this property is 80% guaranteed by the USDA and requires an annual renewal fee payable in the amount of 0.25% of the USDA guaranteed portion of the outstanding principal balance as of December 31 of each year. Guarantors under the mortgage loan include Christopher Brogdon. Mr. Brogdon has assumed operations of the facility and is making payments of principal and interest on the loan on our behalf in lieu of paying rent on the facility to us, until a formal lease can be put in place. During the periods ended March 31, 2026 and 2025, the Company recognized other income of $53,146 and $55,144, respectively for repayments on the loan. The Company had refinanced two of its mortgages that would have matured in June and October of 2021 amounting to $2,961,167 and $3,289,595, and extended their maturity dates to May 2024 for both. The Company entered into forbearance agreements that extended the maturity dates of the loans to December 31, 2025. Upon reaching maturity, both loans were in default and were therefore classified as current portion of long-term debt. Both loans were fully guaranteed by the Company. The loans were subsequently refinanced in February 2026 in the amounts of $2,710,624 and $2,473,684, with a new maturity date of June 17, 2027. The Company sold two of the facilities in January 2026 resulting in the repayment of $5,785,659 of outstanding principal. The Company sold an additional two of the facilities in May 2026 resulting in the repayment of $5,252,964 of outstanding principal at the time of repayment, see Note 12. The Company refinanced its mortgage that would have matured in May of 2022 amounting to $3,000,000 and extend its maturity date to October 2027. The Company refinanced three mortgages in July 2021, that would have matured in June and July of 2021 amounting to $2,065,969 and $750,000, $500,000, to extend their maturity dates to June 2027. Additionally, the Company has refinanced the primary mortgage at the Southern Hills Campus, for 35 years at 2.38% with a maturity date of October 1, 2056.