v3.26.1
Business Combinations (Tables)
12 Months Ended
Dec. 31, 2025
Business Combinations [Abstract]  
Schedule of Estimated Fair Values of the Identifiable Assets Acquired and Liabilities

The following table summarizes the purchase consideration and the purchase price allocation to the estimated fair values of the identifiable assets acquired and liabilities assumed for the eight acquisitions for the year ended December 31, 2024:

 

   Winter Garden   Georgia   California   Lakeland   Success   BF Prime   Nona Title   Beaches & Baxpi   Total 
Acquired ownership   100%   51%   51%   51%   51%   100%   100%   100%     
Acquisition date   2/21/2024    3/7/2024    3/15/2024    4/18/2024    5/25/2024    8/19/2024    8/21/2024    12/31/2024      
Common stock issued   37    35    1    64    7    5    58    153    360 
                                              
Cash consideration  $   $   $   $50,000   $10,000   $5,890   $174,580   $100,000   $340,470 
Equity consideration   352,204    516,453    123,113    823,903    68,778    44,111    484,212    1,036,177    3,448,951 
Total purchase price  $352,204   $516,453   $123,113   $873,903   $78,778   $50,001   $658,792   $1,136,177   $3,789,421 
Noncontrolling interest       496,200    118,285    839,632    75,689                1,529,806 
Acquisition date fair value  $352,204   $1,012,653   $241,398   $1,713,535   $154,467   $50,001   $658,792   $1,136,177   $5,319,227 
                                              
Purchase price allocation  $352,204   $1,012,653   $241,398   $1,713,535   $154,467   $50,001   $658,792   $1,136,177   $5,319,227 
Less fair value of net assets acquired:                                             
Cash   17,623    79,553    1,436    32,935    171    4,542    129,157    11,461    276,878 
Working capital (less cash)   (17,148)   (54,991)   (45,027)   (59,325)   (21,323)   (3,817)   (128,306)   (24,562)   (354,499)
Intangible assets   171,767    446,657    111,202    815,411    104,798    9,632    103,074    451,143    2,213,684 
Long-term assets       91,118    106,542    129,521    22,697    14,545            364,423 
Long-term liabilities       (98,641)   (69,449)   (94,591)   (8,236)   (7,500)           (278,417)
Net assets acquired   172,242    463,696    104,704    823,951    98,107    17,402    103,925    438,042    2,222,069 
Goodwill  $179,962   $548,957   $136,694   $889,584   $56,360   $32,599   $554,867   $698,135   $3,097,158 
Schedule of Intangible Assets Acquired and the Estimated Useful Life

The classes of intangible assets acquired and the estimated useful life of each class is presented in the table below for the eight acquisitions:

 

   Winter Garden   Georgia   California   Lakeland   Success   BF Prime   Nona Title   Beaches & Baxpi   Total 
Franchise agreement (10 to 11 years)  $146,990   $356,200   $92,367   $511,453   $48,302   $7,771   $-   $343,318   $1,506,401 
Agent relationships (8 to 11 years)       43,447    7,657    147,455            103,074    91,869    393,502 
Real estate listings (1 year)   22,239    37,310    10,417    129,847    55,228    1,526        9,390    265,957 
Non-compete agreements (4 years)   2,538    9,700    761    26,656    1,268    335        6,566    47,824 
Total identifiable intangible assets acquired  $171,767   $446,657   $111,202   $815,411   $104,798   $9,632   $103,074   $451,143   $2,213,684 
Schedule of Consolidated Statement of Operations from the Date of the Acquisition

The amounts of revenue, cost of revenue, gross profit, and loss from operations before income taxes of the eight from 2024 included in the Company’s Consolidated Statement of Operations from the date of the acquisition for the years ended December 31, 2024 are as follows:

 

   Year ended
December 31,
2024
 
Revenue      $9,872,020 
Cost of revenue    $8,944,685 
Gross profit    $927,517 
Loss before provision for income taxes    $150,410 
Weighted average shares used in computing net loss per share of common stock  $2,528 
Schedule of Pro Forma Financial Information

The unaudited pro forma financial information is presented in the table below for the year ended December 31, 2024:

 

   Year ended
December 31,
2024
 
     
Revenue  $71,938,934 
Cost of revenue  $65,484,111 
Gross profit  $6,454,823 
      
Loss before provision for income taxes   (14,499,740)
Loss per share of common stock attributable to common stockholders, basic and diluted  $(0.79)
Weighted average shares used in computing net loss per share of common stock attributable to common stockholders   19,976,390