v3.26.1
Discontinued Operations
3 Months Ended
Mar. 31, 2026
Discontinued Operations  
Discontinued Operations

3.

Discontinued Operations

 

In the second quarter of 2025, the Company finalized its plan to wind down its Modular Water Systems (“MWS”) business unit following the resignation of MWS’s lead executive and a strategic review of operations. Management concluded that MWS no longer aligned with the Company’s long-term objectives and ceased all activity during the quarter. The business met the criteria for discontinued operations under ASC 205-20.

 

All prior period financial information has been recast to reflect MWS as a discontinued operation. The wind-down was completed in 2025, and no material costs are expected in future periods.

 

Summary of Results of Discontinued Operations

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Revenue

 

$0

 

 

$692,379

 

Cost of revenue

 

 

0

 

 

 

504,419

 

Gross profit (loss)

 

 

0

 

 

 

187,960

 

Operating Expenses

 

 

 

 

 

 

 

 

Selling and marketing

 

 

0

 

 

 

39,459

 

General and administrative

 

 

0

 

 

 

61,498

 

Total Operating expenses

 

 

0

 

 

 

100,957

 

Income from Operations

 

 

0

 

 

 

87,003

 

NET INCOME (LOSS) FROM ASSETS-HELD-FOR-SALE

 

$0

 

 

$87,003

 

 

Summary Balance Sheet of Discontinued Operations

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Current Assets

 

 

 

 

 

 

Cash and cash equivalents

 

$696

 

 

$96

 

Contract assets

 

 

-

 

 

 

-

 

Contracts receivable, net

 

 

29,900

 

 

 

29,902

 

Total assets of discontinued

 

$30,596

 

 

$29,998

 

Current Liabilities

 

 

 

 

 

 

 

 

Accounts payable

 

$495,048

 

 

$434,908

 

Contract liabilities

 

 

-

 

 

 

-

 

Accrued expenses

 

 

-

 

 

 

-

 

Total liabilities of discontinued

 

$495,048

 

 

$434,908