v3.26.1
PROPERTY AND EQUIPMENT, NET
12 Months Ended
Dec. 31, 2025
PROPERTY AND EQUIPMENT, NET  
PROPERTY AND EQUIPMENT, NET

NOTE 7: PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following as of December 31:

  ​ ​ ​

2025

  ​ ​ ​

2024

Land

$

16,480,260

$

Furniture and fixtures

812,962

102,415

Machinery and equipment

 

2,610,290

 

97,071

Vehicles

 

713,338

 

850,642

Property improvements

 

23,283

 

16,824

Building

 

574,758

 

570,000

Property and Equipment

 

21,214,891

 

1,636,952

Less: Accumulated Depreciation

 

(884,203)

 

(700,379)

Total

$

20,330,688

$

936,573

During the year ended December 31, 2025, the Company recorded a loss on disposal of approximately $28,000 for a vehicle that was repossessed by the lender. The Company reduced the carrying value of the associated vehicle loan by the estimated fair value of the vehicle of approximately $56,500 as of the date of the repossession.

During the year ended December 31, 2024, the Company recorded a loss on disposal of approximately $8,000 for a vehicle that was repossessed by the lender. The Company reduced the carrying value of the associated vehicle loan by the estimated fair value of the vehicle of approximately $23,000 as of the date of the repossession.

Depreciation expense was approximately $420,000 and $266,000 for the years ended December 31, 2025 and 2024, respectively.