v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 1 Months Ended 3 Months Ended 11 Months Ended 12 Months Ended
Feb. 07, 2024
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2024
Dec. 31, 2025
Cash flows from operating activities:          
Net (loss) income   $ (273,198) $ 488,778    
Adjustments to reconcile net (loss) income to net cash provided by operating activities:          
Depreciation and amortization   250,101 163,172    
Gain on disposal of assets held for sale (Note 3)   (67,714)    
Non-cash advisory shares (Note 4)   650,642    
Changes in operating assets and liabilities:          
Accounts receivable   1,010,187 (1,075,292)    
Prepaid and other current assets   34,714 24,461    
Operating lease right of use assets   (799)    
Accounts payable and accrued expenses   (191,041) 184,884    
Contract liabilities   (334,936) 444,958    
Lease liabilities   4,528    
Other current liabilities   124,535 247,623    
Net cash provided by operating activities   1,274,733 410,870    
Cash flows from investing activities:          
Cash acquired in reverse merger (Note 4)   253,214    
Proceeds from sale of assets held for sale (Note 3)   132,000    
Net cash provided by investing activities   253,214 132,000    
Cash flows from financing activities:          
Contributions   296,085    
Distributions   (744,000)    
Repayments of consideration payable   (291,500)    
Net cash used in financing activities   (291,500) (447,915)    
Net increase in cash   1,236,447 94,955    
Cash, beginning of period   15,265 131,107   $ 131,107
Cash, end of period   1,251,712 226,062 $ 131,107 15,265
Successor          
Cash flows from operating activities:          
Net (loss) income       5,506,904 (835,431)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:          
Depreciation and amortization       589,516 862,305
Gain on disposal of assets held for sale (Note 3)       (67,714)
Changes in operating assets and liabilities:          
Accounts receivable       2,275,486 (1,422,460)
Accounts payable and accrued expenses       (264,003) 1,448,123
Contract liabilities       (289,820) 664,004
Other current liabilities       (80,000) 1,845,759
Other current assets       1,344,752 (158,627)
Net cash provided by operating activities       9,082,835 2,335,959
Cash flows from investing activities:          
Proceeds from sale of assets held for sale (Note 3)       100,000 132,000
Purchase of property, plant and equipment (Note 3)       (91,216) (38,927)
Investment in loan receivable - related party (Note 12)       (1,045,315) (38,145)
Net cash provided by investing activities       (1,036,531) 54,928
Cash flows from financing activities:          
Contributions       81,452 3,889,834
Distributions       (8,015,429) (5,891,980)
Repayments of consideration payable       (485,833)
Proceeds from (repayment of) a related party loan       18,750 (18,750)
Net cash used in financing activities       (7,915,227) (2,506,729)
Net increase in cash       131,077 (115,842)
Cash, beginning of period   $ 15,265 $ 131,107 30 131,107
Cash, end of period $ 30     131,107 15,265
Supplemental disclosure of cash flow information:          
Goodwill recognized due to change in control transaction       4,851,136
Property, plant, and equipment revaluation due to change in control transaction       1,810,558
Acquisition of property and equipment through consideration payable (Note 3)       $ 2,332,000
Predecessor          
Cash flows from operating activities:          
Net (loss) income 143,407        
Adjustments to reconcile net (loss) income to net cash provided by operating activities:          
Depreciation and amortization 239,330        
Gain on disposal of assets held for sale (Note 3)        
Changes in operating assets and liabilities:          
Accounts receivable (1,230,416)        
Accounts payable and accrued expenses 645,683        
Contract liabilities 567,400        
Other current liabilities 15,000        
Other current assets (1,382,772)        
Net cash provided by operating activities (1,002,368)        
Cash flows from investing activities:          
Proceeds from sale of assets held for sale (Note 3)        
Purchase of property, plant and equipment (Note 3) (57,940)        
Investment in loan receivable - related party (Note 12)        
Net cash provided by investing activities (57,940)        
Cash flows from financing activities:          
Contributions 3,024,242        
Distributions (6,686,808)        
Repayments of consideration payable        
Proceeds from (repayment of) a related party loan        
Net cash used in financing activities (3,662,566)        
Net increase in cash (4,722,874)        
Cash, beginning of period 4,722,904     $ 30  
Cash, end of period 30        
Supplemental disclosure of cash flow information:          
Goodwill recognized due to change in control transaction        
Property, plant, and equipment revaluation due to change in control transaction        
Acquisition of property and equipment through consideration payable (Note 3)