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10-K/A Amendment No. 2 true 2025-12-31 --12-31 2025 false 001-42538 JFB CONSTRUCTION HOLDINGS NV 99-2549040 1300 S. Dixie Highway Suite B Lantana FL 33462 (561) 582-9840 Class A Common Stock,par value $0.0001per share JFB NASDAQ No Yes Yes Yes Non-accelerated Filer true true false false false false 12440230 17521630 Cybersecurity Risk Management and Strategy We have developed and maintained a Cybersecurity risk management methodology intended to protect the confidentiality, integrity, and availability of our critical systems and information. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zdCjrjZp2noj">Our Cybersecurity risk management methodology is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zpEGWmCIogO4">integrated into our overall enterprise risk management, and shares common methodologies, reporting channels and governance processes that apply across the Company to other legal, compliance, strategic, operational, and financial risk areas. As part of our overall risk management processes and procedures, we have instituted a Cybersecurity awareness campaign designed to identify, assess and manage material risks from Cybersecurity threats, including by engaging a third-party Cybersecurity service provider, which communicates directly with our management and compliance personnel. The cyber risk management methodology involves risk assessments, implementation of security measures and ongoing monitoring of systems and networks, including networks on which we rely. Through our Cybersecurity awareness, the current threat landscape is actively monitored in an effort to identify material risks arising from new and evolving Cybersecurity threats. We may engage external experts, including Cybersecurity assessors, consultants, and auditors to evaluate Cybersecurity measures and risk management processes as needed. We also depend on and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_zlTYAtvS2ae8">engage various third parties, including suppliers, vendors, and service providers in connection with our operations. Our risk management, legal, and compliance personnel oversee and identify, including through a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250101__20251231_z96uEu1OFeQ9">third-party Cybersecurity service provider, material risks from Cybersecurity threats associated with our use of such entities. Our Cybersecurity risk management methodology includes: ● risk assessments designed to help identify material Cybersecurity risks to our critical systems, information, services, and our broader enterprise IT environment; ● <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_zfMKxjgBGXC1">individuals, including employees and external third-party service providers, who are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zO0iS49FEW57">responsible for managing our Cybersecurity risk assessment processes, our security controls, and our response to Cybersecurity incidents; ● the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security controls; ● Cybersecurity awareness training of our employees, incident response personnel, and senior management; ● a Cybersecurity incident response plan that includes procedures for responding to Cybersecurity incidents; and ● a third-party risk management process for service providers, suppliers, and vendors. We have not identified risks from known Cybersecurity threats, including as a result of any prior Cybersecurity incidents that have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zNdZrqZe7xEf">materially affected us, including our operations, business strategy, results of operations, or financial condition. We face risks from Cybersecurity threats that, if realized, are reasonably likely to materially affect us, including our operations, business strategy, results of operations, or financial condition. Our Cybersecurity risk management methodology is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zpEGWmCIogO4">integrated into our overall enterprise risk management, and shares common methodologies, reporting channels and governance processes that apply across the Company to other legal, compliance, strategic, operational, and financial risk areas. true true true individuals, including employees and external third-party service providers, who are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zO0iS49FEW57">responsible for managing our Cybersecurity risk assessment processes, our security controls, and our response to Cybersecurity incidents; true false Cybersecurity Governance Our Board provides strategic oversight on Cybersecurity matters, including material risks associated with Cybersecurity threats. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zYWqExU2hpdi">The Board has delegated to the Audit Committee oversight of Cybersecurity and other information technology risks. The Audit Committee oversees management’s implementation of our Cybersecurity risk management methodology. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zq78upfqCUIk">Our Board and the Audit Committee receive periodic updates from our Chief Financial Officer and more frequently as needed, regarding the overall state of our Cybersecurity preparedness, information on the current threat landscape, and material risks from Cybersecurity threats and Cybersecurity incidents. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250101__20251231_zfXd5KpFTxTl"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementExpertiseOfManagementResponsibleTextBlock_c20250101__20251231_z3JKM7cOKUvk">The Audit Committee and our management team are informed about and monitor the prevention, detection, mitigation, and remediation of Cybersecurity incidents, including through the receipt of notifications from third-party service providers and reliance on communications with our risk management, legal, and/or compliance personnel. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250101__20251231_zaSI7cBvHGB7">The Audit Committee reports to the full Board regarding Cybersecurity activities. The full Board also receives briefings from management on cyber risk issues and best practices. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250101__20251231_z0CvtR15R8ee">Our management team is responsible for assessing and managing our material risks from Cybersecurity threats. The team has primary responsibility for developing and maintaining our overall Cybersecurity risk methodology and supervises both our internal Cybersecurity personnel and our retained external Cybersecurity consultants. Our management team supervises efforts to prevent, detect, mitigate, and remediate Cybersecurity risks and incidents through various means, which may include briefings from internal security personnel; threat intelligence and other information obtained from governmental, public or private sources, including external consultants engaged by us; and alerts and reports produced by security tools deployed in the information technology environment. The Board has delegated to the Audit Committee oversight of Cybersecurity and other information technology risks. Our Board and the Audit Committee receive periodic updates from our Chief Financial Officer and more frequently as needed <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementExpertiseOfManagementResponsibleTextBlock_c20250101__20251231_z3JKM7cOKUvk">The Audit Committee and our management team are informed about and monitor the prevention, detection, mitigation, and remediation of Cybersecurity incidents, including through the receipt of notifications from third-party service providers and reliance on communications with our risk management, legal, and/or compliance personnel. The Audit Committee and our management team are informed about and monitor the prevention, detection, mitigation, and remediation of Cybersecurity incidents The Audit Committee reports to the full Board regarding Cybersecurity activities. The full Board also receives briefings from management on cyber risk issues and best practices. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250101__20251231_z0CvtR15R8ee">Our management team is responsible for assessing and managing our material risks from Cybersecurity threats true 2738 We have audited the accompanying consolidated balance sheets of JFB Construction Holdings (the Company) as of December 31, 2025 and 2024, and the related consolidated statements of income, changes in shareholders’ equity, and cash flows for the years ended December 31, 2025 and 2024, and the related notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for the years ended December 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America. M&K CPAS, PLLC The Woodlands, TX

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Note 1 – Nature of the Business JFB Construction & Development, Inc. (“JFB” or the “Company”) was incorporated in the State of Florida on May 28, 2014, and is based in Lantana, Florida. The Company offers more than 100 years of combined generational experience in residential and commercial construction and development. JFB builds multifamily communities, exclusive estate & equestrian homes, and over 2 million square feet of commercial retail and shopping centers. The Company meets its customers’ needs through advanced scheduling, deep construction expertise, innovative problem solving and continuous communication during construction. On April 09, 2024, JFB Construction Holdings was formed out of the state of Nevada to serve as the parent company of JFB Construction & Development, Inc. The consolidated financial statements of JFB Construction Holdings reflect the financial position, results of operations and cash flows of both JFB Construction Holdings and its subsidiaries from the date of consolidation. Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The consolidated financial statements include the accounts of JFB Construction Holdings and its wholly owned subsidiaries, including JFB Construction & Development, Inc. All intercompany balances and transactions have been eliminated in consolidation. The consolidated financial statements have been prepared on the accrual basis of accounting and in accordance with the historical most convention, except for certain financial instruments that may be recorded at the fair value as required by GAAP. Management has evaluated events and transactions occurring subsequent to the balance sheet date for potential recognition or disclosure in the consolidated financial statements.

P100Y 2

Note 2 – Summary of Significant Accounting Policies This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. Principles of Consolidation JFB Construction & Development, Inc. accounts are included on its Parent Company’s consolidated financial statements for the years ended December 31, 2025 and 2024. Cash and Restricted Cash The Company’s cash is comprised of highly liquid investments with an original maturity of three (3) months or less, together with restricted cash totaling $3,000,000, consisting of $3,000,000 pledge as collateral for the Desoto School Project performance bond. Concentration Risk Cash includes amounts deposited in financial institutions in excess of insurable Federal Deposit Insurance Company (FDIC) limits. At times throughout the year, the Company may maintain cash balances in certain bank accounts in excess of FDIC limits. As of December 31, 2025 and 2024, the cash balance in excess of the FDIC limits was $21,862,085 and $2,196,183, respectively. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Certain accounting estimates of the Company require a higher degree of judgment than others in their application. These include the recognition of revenue and earnings from construction contracts over time, and the valuation of long-lived assets. Management evaluates all of its estimates and judgements based on available information and experience; however, actual results could differ from those estimates. Revenue Recognition We recognize revenue when services are performed, provided that evidence of an arrangement exists, title and risk of loss have passed to the customer, fees are fixed or determinable, and collection of the related receivable is reasonably assured. Revenues and related costs on construction contracts are recognized as the performance obligations for work are satisfied over time in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. Under ASC 606, revenue, and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). All un-allocable indirect costs and corporate general and administrative costs are charged to the periods as incurred. However, in the event a loss on a contract is foreseen, the Company will recognize the loss as it is determined. Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts for the revisions become known. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements, may result in revisions to costs and income, which are recognized in the period the revisions are determined. Contract receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts. Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract. General and administrative expenses are charged to operations as incurred and are not allocated to contract costs. Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts for the revisions become known. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements, may result in revisions to costs and income, which are recognized in the period the revisions are determined. Contract receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts. Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract. General and administrative expenses are charged to operations as incurred and are not allocated to contract costs. To determine proper revenue recognition for contracts, we evaluate whether two or more contracts should be combined and accounted for as one single performance obligation or whether a single contract should be accounted for as more than one performance obligation. This evaluation requires significant judgment and the decision to combine a group of contracts or separate a single contract into multiple performance obligations could change the amount of revenue and profit recorded in a given period. For all of our contracts, we provide a significant service of integrating a complex set of tasks and components into a single project. Hence, the entire contract is accounted for as one performance obligation. Due to the nature of the work required to be performed on many of our performance obligations, the estimation of total revenue and cost at completion is complex, subject to variables and requires significant judgment. We estimate variable consideration at the most likely amount to which we expect to be entitled. We include estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. Our estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of our anticipated performance and all information (historical, current and forecasted) that is reasonably available to us. In accordance with ASC 606-10-50-12, our revenue recognition policy reflects the nature of the goods and services promised to customers across our three business segments: Commercial Construction, Residential Construction, and Real Estate Development. Commercial Construction segment we provide construction services for commercial properties, including office buildings and retail spaces. Our performance obligation typically consists of delivering a completed construction project within a contract term of approximately <span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zjIKG7y9XpY9" title="Contract term">8 to <span id="xdx_903_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zdQDKknascqi" title="Contract term">13 weeks. Residential Construction segment focuses on the construction of residential properties, including ground up development of single-family and multi-family residential homes, and the remodeling of single-family and multi-family homes. Our residential contracts generally have a duration of <span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zRHBDLiANB27" title="Contract term">8-<span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zN60lxNjMSjg" title="Contract term">12 months. In our Real Estate Development segment, we would undertake the acquisition and development of land for development, or value add opportunities in real estate. This segment of the business would take approximately 6-24 months. In accordance with ASC 606-10-50-13 we disclose information regarding our remaining performance obligations for contracts with customers in our business segments. The total remaining performance obligations under the Commercial Construction segment are expected to be satisfied within the next <span id="xdx_90E_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zFuO9TUIZHdl" title="Contract term">8-<span id="xdx_903_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zLN7UaP56WRk" title="Contract term">13 week reflecting the typical duration of these projects. Under the Residential Construction segment are expected to be satisfied over the next <span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zGACSO7aP15c" title="Contract term">8-<span id="xdx_901_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zuEtml9SVGY2" title="Contract term">12 months as projects progress towards completion. Contract Assets and Contract Liabilities Accounts receivable is recognized in the period when the Company’s right to consideration is unconditional. Accounts receivable is recognized net of an allowance for credit losses. A considerable amount of judgement is required in assessing the likelihood of realization of receivables. The timing of revenue may differ from timing of invoicing customers. Contract assets include unbilled amounts from long-term construction services when revenue recognized under the cost-to-cost measure of progress exceeds the amounts invoiced to customers, as the amounts cannot be billed under the terms of the contracts. Such amounts are recoverable from customers based upon various measures of performance, including achievement of certain milestones, completion of specified units or completion of contract. Contracts assets are generally classified as current within the consolidated balance sheet. Contract liabilities from construction contracts occur when amounts invoiced to customers exceed revenues recognized under the cost-to-cost measures of progress. Contract liabilities additionally include advance payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. Contract liabilities are generally classified as current within the consolidated balance sheet. Although the Company believes it has established adequate procedures for estimating costs to complete on open contracts, it is at least reasonably possible that additional significant costs could occur on contracts prior to completion. The Company periodically evaluates and revises its estimates and makes adjustments when they are considered necessary. The Company recognizes revenue by applying the following 5 step model: 1. Identifying the Contract(s) with a Customer. The Company enters into written contract with customers that create enforceable rights and obligations. Contracts are assessed to ensure they meet criteria for being considered legally binding and capable of being accounted for. 2. Identify the Performance Obligations in the Contract. Performance obligations are identified as distinct promises to transfer goods or services to a customer. The Company identifies their scope of work and creates a schedule of values (SOV) outlining each individual scope of the project. 3. Determine the Transaction Price. The transaction price is the amount of considerations the Company expects to be entitled to in exchange for transferring promised services. The transaction price may include fixed amounts or cost-plus percentage method. 4. Allocate the Transaction Priced to Performance Obligations. The transaction price is allocated to each performance obligation (SOV) based on its stand-alone selling price. The stand-alone selling price is the price which the Company would sell its service separately to a customer. 5. Recognize Revenue when (or as) the Company Satisfies a Performance Obligation. The Company recognizes revenue over time based on the progress towards completion of performance obligation. Revenue recognized during this reporting period is derived from the total contract value as allocated to performance obligations satisfied during that period. In accordance with ASC 280-10-50, our operations are organized into three primary business segments: Commercial Construction, Residential Construction, and Real Estate Development. These segments are defined based on the nature of our services and the markets we serve. Commercial Construction: This segment includes all activities related to the construction of commercial properties such as office buildings, retail spaces, and industrial facilities. Revenue is recognized using the cost-to cost method, reflecting the extent of work performed on contracts. The Commercial segment of JFB Construction represents <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zSlDxWYnK94k" title="Concentration risk, Percentage">78% and <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zBf430wmqpRj" title="Concentration risk, Percentage">89% of revenue for the years ended December 31, 2025 and December 31, 2024, respectively. Residential Construction: This segment focuses on the construction of residential properties, including single-family homes and multi-family units. Revenue recognition is similarly based on the cost-to cost method. The Residential segment of JFB Construction represents <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zr1h7y0UBkBh" title="Concentration risk, Percentage">22% and <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zx8hMDb6DAl" title="Concentration risk, Percentage">11% of revenue for the years ended December 31, 2025 and December 31, 2024, respectively. Real Estate Development: This segment encompasses the acquisition, development, and sale of real estate properties. Revenue is recognized upon the sale of developed properties and is influenced by market conditions and demand for residential and commercial properties. There is <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dpo_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--RealEstateDevelopmentSegmentMember_z3rrjQ8bXR9f" title="Concentration risk, Percentage"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dpo_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--RealEstateDevelopmentSegmentMember_z1EWBIlFxKY4" title="Revenue, percentage">no revenue recognized for this segment for the years ended December 31, 2025 and December 31, 2024. The financial performance of each segment is regularly reviewed with operational leaders in charge of these segments, the Chief Executive Officer (CEO), the Chief Financial Officer (CFO) and others. Contract Receivable Accounts receivables are generally based on amounts billed to the customer in accordance with contractual provisions. They are uncollateralized customer obligations due under normal trade terms, only recorded for those amounts deemed collectible, based upon experience with its customers. No finance or interest charges are charged to accounts receivable. The Company uses the allowance method to account for uncollectible accounts receivable. The Company records an allowance against uncollectible items for each customer after all reasonable means of collection have been exhausted, and the potential for recovery is considered remote. The allowance for doubtful accounts was $135,236 and $0 as of December 31, 2025 and 2024. The net contract receivable balance was $9,243,354 on December 31, 2025, and $3,047,255 on December 31, 2024. Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. The advertising costs were $1,011,092 for the year ended December 31, 2025 and $51,635 and for the year ended December 31, 2024. Property and Equipment Property and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives, including vehicles, computers and office equipment and field equipment. Gain or loss is recognized upon disposal of property and equipment, and the asset and related accumulated depreciation are removed from the accounts. Expenditures for maintenance and repairs are charged to expense as incurred, while expenditures for addition and betterment are capitalized. Property and Equipment include the following categories: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 70%; border-collapse: collapse; margin-right: auto"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: center">Estimated Life</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 10%; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Office, Field, and Computer Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFieldAndComputerEquipmentMember_z5OK62PqDxL4" title="Estimated life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Leasehold Improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7 years</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; font-weight: bold; text-align: center"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zzi5PqfCybE2" 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><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zD0YMeKOBcv3" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </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">31-Dec</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </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><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FieldEquipmentMember_zv2UmW0PWgC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: left">Field Equipment</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">114,206</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">114,206</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zHVkTO7Iyzfh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Computer Equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,911</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,911</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zcLzlBoIU0od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Vehicles</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">837,230</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">819,599</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zuYj8JCOVpo7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Leasehold Improvements</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">771,841</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">589,525</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zF00XhKMv2Wk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Office Equipment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzp2h_zBNYtbq77uOl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Gross Property and Equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,732,264</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,532,317</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzp2h_zzRFmTOuWbwa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Less accumulated depreciation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(735,493</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(510,387</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzp2h_zTmgKMDjPwXf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Property and Equipment</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 style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">996,771</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </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 style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,021,930</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In the event that the facts and circumstances indicate that the cost of any long-lived assets may be impaired, an evaluation of recoverability would be performed following generally accepted accounting principles. Depreciation expense during the year ended December 31, 2025 and 2024, was $251,913 and $179,649, respectively. Fair Value of Financial Instruments Fair Value of Financial Instruments requires disclosure of the fair value information, whether or not to recognized in the balance sheet, where it is practicable to estimate that value. As of December 31, 2025, the balances reported for cash, contract receivables, cost in excess of billing, prepaid expenses, accounts payable, billing in excess of cost, and accrued expenses approximate the fair value because of their short maturities. We adopted ASC Topic 820 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets. ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Work-in-Process The Company recognizes as an asset the accumulated costs for work-in-process on projects expected to be delivered to customers. Work in Process includes the cost price of materials and labor related to the construction of equipment to be sold to customers. Recently Issued Accounting Pronouncements Management reviewed currently issued pronouncements and does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the accompanying condensed financial statements.

Principles of Consolidation JFB Construction & Development, Inc. accounts are included on its Parent Company’s consolidated financial statements for the years ended December 31, 2025 and 2024.

Cash and Restricted Cash The Company’s cash is comprised of highly liquid investments with an original maturity of three (3) months or less, together with restricted cash totaling $3,000,000, consisting of $3,000,000 pledge as collateral for the Desoto School Project performance bond.

3000000

Concentration Risk Cash includes amounts deposited in financial institutions in excess of insurable Federal Deposit Insurance Company (FDIC) limits. At times throughout the year, the Company may maintain cash balances in certain bank accounts in excess of FDIC limits. As of December 31, 2025 and 2024, the cash balance in excess of the FDIC limits was $21,862,085 and $2,196,183, respectively. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk in these accounts.

21862085

2196183

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Certain accounting estimates of the Company require a higher degree of judgment than others in their application. These include the recognition of revenue and earnings from construction contracts over time, and the valuation of long-lived assets. Management evaluates all of its estimates and judgements based on available information and experience; however, actual results could differ from those estimates.

Revenue Recognition We recognize revenue when services are performed, provided that evidence of an arrangement exists, title and risk of loss have passed to the customer, fees are fixed or determinable, and collection of the related receivable is reasonably assured. Revenues and related costs on construction contracts are recognized as the performance obligations for work are satisfied over time in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. Under ASC 606, revenue, and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). All un-allocable indirect costs and corporate general and administrative costs are charged to the periods as incurred. However, in the event a loss on a contract is foreseen, the Company will recognize the loss as it is determined. Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts for the revisions become known. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements, may result in revisions to costs and income, which are recognized in the period the revisions are determined. Contract receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts. Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract. General and administrative expenses are charged to operations as incurred and are not allocated to contract costs. Revisions in cost and profit estimates during the course of the contract are reflected in the accounting period in which the facts for the revisions become known. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability, including those arising from contract penalty provisions, and final contract settlements, may result in revisions to costs and income, which are recognized in the period the revisions are determined. Contract receivables are recorded on contracts for amounts currently due based upon progress billings, as well as retention, which are collectible upon completion of the contracts. Accounts payable to material suppliers and subcontractors are recorded for amounts currently due based upon work completed or materials received, as are retention due subcontractors, which are payable upon completion of the contract. General and administrative expenses are charged to operations as incurred and are not allocated to contract costs. To determine proper revenue recognition for contracts, we evaluate whether two or more contracts should be combined and accounted for as one single performance obligation or whether a single contract should be accounted for as more than one performance obligation. This evaluation requires significant judgment and the decision to combine a group of contracts or separate a single contract into multiple performance obligations could change the amount of revenue and profit recorded in a given period. For all of our contracts, we provide a significant service of integrating a complex set of tasks and components into a single project. Hence, the entire contract is accounted for as one performance obligation. Due to the nature of the work required to be performed on many of our performance obligations, the estimation of total revenue and cost at completion is complex, subject to variables and requires significant judgment. We estimate variable consideration at the most likely amount to which we expect to be entitled. We include estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. Our estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of our anticipated performance and all information (historical, current and forecasted) that is reasonably available to us. In accordance with ASC 606-10-50-12, our revenue recognition policy reflects the nature of the goods and services promised to customers across our three business segments: Commercial Construction, Residential Construction, and Real Estate Development. Commercial Construction segment we provide construction services for commercial properties, including office buildings and retail spaces. Our performance obligation typically consists of delivering a completed construction project within a contract term of approximately <span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zjIKG7y9XpY9" title="Contract term">8 to <span id="xdx_903_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zdQDKknascqi" title="Contract term">13 weeks. Residential Construction segment focuses on the construction of residential properties, including ground up development of single-family and multi-family residential homes, and the remodeling of single-family and multi-family homes. Our residential contracts generally have a duration of <span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zRHBDLiANB27" title="Contract term">8-<span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zN60lxNjMSjg" title="Contract term">12 months. In our Real Estate Development segment, we would undertake the acquisition and development of land for development, or value add opportunities in real estate. This segment of the business would take approximately 6-24 months. In accordance with ASC 606-10-50-13 we disclose information regarding our remaining performance obligations for contracts with customers in our business segments. The total remaining performance obligations under the Commercial Construction segment are expected to be satisfied within the next <span id="xdx_90E_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zFuO9TUIZHdl" title="Contract term">8-<span id="xdx_903_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtW_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zLN7UaP56WRk" title="Contract term">13 week reflecting the typical duration of these projects. Under the Residential Construction segment are expected to be satisfied over the next <span id="xdx_900_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zGACSO7aP15c" title="Contract term">8-<span id="xdx_901_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtM_uPure_c20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zuEtml9SVGY2" title="Contract term">12 months as projects progress towards completion. Contract Assets and Contract Liabilities Accounts receivable is recognized in the period when the Company’s right to consideration is unconditional. Accounts receivable is recognized net of an allowance for credit losses. A considerable amount of judgement is required in assessing the likelihood of realization of receivables. The timing of revenue may differ from timing of invoicing customers. Contract assets include unbilled amounts from long-term construction services when revenue recognized under the cost-to-cost measure of progress exceeds the amounts invoiced to customers, as the amounts cannot be billed under the terms of the contracts. Such amounts are recoverable from customers based upon various measures of performance, including achievement of certain milestones, completion of specified units or completion of contract. Contracts assets are generally classified as current within the consolidated balance sheet. Contract liabilities from construction contracts occur when amounts invoiced to customers exceed revenues recognized under the cost-to-cost measures of progress. Contract liabilities additionally include advance payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. Contract liabilities are generally classified as current within the consolidated balance sheet. Although the Company believes it has established adequate procedures for estimating costs to complete on open contracts, it is at least reasonably possible that additional significant costs could occur on contracts prior to completion. The Company periodically evaluates and revises its estimates and makes adjustments when they are considered necessary. The Company recognizes revenue by applying the following 5 step model: 1. Identifying the Contract(s) with a Customer. The Company enters into written contract with customers that create enforceable rights and obligations. Contracts are assessed to ensure they meet criteria for being considered legally binding and capable of being accounted for. 2. Identify the Performance Obligations in the Contract. Performance obligations are identified as distinct promises to transfer goods or services to a customer. The Company identifies their scope of work and creates a schedule of values (SOV) outlining each individual scope of the project. 3. Determine the Transaction Price. The transaction price is the amount of considerations the Company expects to be entitled to in exchange for transferring promised services. The transaction price may include fixed amounts or cost-plus percentage method. 4. Allocate the Transaction Priced to Performance Obligations. The transaction price is allocated to each performance obligation (SOV) based on its stand-alone selling price. The stand-alone selling price is the price which the Company would sell its service separately to a customer. 5. Recognize Revenue when (or as) the Company Satisfies a Performance Obligation. The Company recognizes revenue over time based on the progress towards completion of performance obligation. Revenue recognized during this reporting period is derived from the total contract value as allocated to performance obligations satisfied during that period. In accordance with ASC 280-10-50, our operations are organized into three primary business segments: Commercial Construction, Residential Construction, and Real Estate Development. These segments are defined based on the nature of our services and the markets we serve. Commercial Construction: This segment includes all activities related to the construction of commercial properties such as office buildings, retail spaces, and industrial facilities. Revenue is recognized using the cost-to cost method, reflecting the extent of work performed on contracts. The Commercial segment of JFB Construction represents <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zSlDxWYnK94k" title="Concentration risk, Percentage">78% and <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--CommercialConstructionSegmentMember_zBf430wmqpRj" title="Concentration risk, Percentage">89% of revenue for the years ended December 31, 2025 and December 31, 2024, respectively. Residential Construction: This segment focuses on the construction of residential properties, including single-family homes and multi-family units. Revenue recognition is similarly based on the cost-to cost method. The Residential segment of JFB Construction represents <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zr1h7y0UBkBh" title="Concentration risk, Percentage">22% and <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--ResidentialConstructionSegmentMember_zx8hMDb6DAl" title="Concentration risk, Percentage">11% of revenue for the years ended December 31, 2025 and December 31, 2024, respectively. Real Estate Development: This segment encompasses the acquisition, development, and sale of real estate properties. Revenue is recognized upon the sale of developed properties and is influenced by market conditions and demand for residential and commercial properties. There is <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dpo_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--RealEstateDevelopmentSegmentMember_z3rrjQ8bXR9f" title="Concentration risk, Percentage"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dpo_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--SubsegmentsAxis__custom--RealEstateDevelopmentSegmentMember_z1EWBIlFxKY4" title="Revenue, percentage">no revenue recognized for this segment for the years ended December 31, 2025 and December 31, 2024. The financial performance of each segment is regularly reviewed with operational leaders in charge of these segments, the Chief Executive Officer (CEO), the Chief Financial Officer (CFO) and others.

P56D

P91D

P8M

P12M

P6M

P24M

P56D

P91D

P8M

P12M

0.78

0.89

0.22

0.11

Contract Receivable Accounts receivables are generally based on amounts billed to the customer in accordance with contractual provisions. They are uncollateralized customer obligations due under normal trade terms, only recorded for those amounts deemed collectible, based upon experience with its customers. No finance or interest charges are charged to accounts receivable. The Company uses the allowance method to account for uncollectible accounts receivable. The Company records an allowance against uncollectible items for each customer after all reasonable means of collection have been exhausted, and the potential for recovery is considered remote. The allowance for doubtful accounts was $135,236 and $0 as of December 31, 2025 and 2024. The net contract receivable balance was $9,243,354 on December 31, 2025, and $3,047,255 on December 31, 2024.

135236

9243354

3047255

Advertising Costs The Company expenses the cost of advertising and promotional materials when incurred. The advertising costs were $1,011,092 for the year ended December 31, 2025 and $51,635 and for the year ended December 31, 2024.

1011092

51635

Property and Equipment Property and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives, including vehicles, computers and office equipment and field equipment. Gain or loss is recognized upon disposal of property and equipment, and the asset and related accumulated depreciation are removed from the accounts. Expenditures for maintenance and repairs are charged to expense as incurred, while expenditures for addition and betterment are capitalized. Property and Equipment include the following categories: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 70%; border-collapse: collapse; margin-right: auto"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: center">Estimated Life</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 10%; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Office, Field, and Computer Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFieldAndComputerEquipmentMember_z5OK62PqDxL4" title="Estimated life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Leasehold Improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7 years</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; font-weight: bold; text-align: center"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zzi5PqfCybE2" 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><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zD0YMeKOBcv3" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </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">31-Dec</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </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><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FieldEquipmentMember_zv2UmW0PWgC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: left">Field Equipment</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">114,206</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">114,206</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zHVkTO7Iyzfh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Computer Equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,911</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,911</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zcLzlBoIU0od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Vehicles</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">837,230</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">819,599</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zuYj8JCOVpo7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Leasehold Improvements</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">771,841</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">589,525</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zF00XhKMv2Wk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Office Equipment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzp2h_zBNYtbq77uOl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Gross Property and Equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,732,264</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,532,317</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzp2h_zzRFmTOuWbwa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Less accumulated depreciation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(735,493</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(510,387</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzp2h_zTmgKMDjPwXf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Property and Equipment</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">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">996,771</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,021,930</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In the event that the facts and circumstances indicate that the cost of any long-lived assets may be impaired, an evaluation of recoverability would be performed following generally accepted accounting principles. Depreciation expense during the year ended December 31, 2025 and 2024, was $251,913 and $179,649, respectively.

Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 70%; border-collapse: collapse; margin-right: auto"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: center">Estimated Life</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 10%; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Office, Field, and Computer Equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFieldAndComputerEquipmentMember_z5OK62PqDxL4" title="Estimated life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Leasehold Improvements</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">7 years</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; font-weight: bold; text-align: center"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zzi5PqfCybE2" 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><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zD0YMeKOBcv3" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </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">31-Dec</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </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><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FieldEquipmentMember_zv2UmW0PWgC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: left">Field Equipment</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">114,206</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">114,206</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zHVkTO7Iyzfh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Computer Equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,911</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,911</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zcLzlBoIU0od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Vehicles</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">837,230</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">819,599</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zuYj8JCOVpo7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Leasehold Improvements</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">771,841</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">589,525</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zF00XhKMv2Wk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Office Equipment</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzp2h_zBNYtbq77uOl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Gross Property and Equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,732,264</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,532,317</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzp2h_zzRFmTOuWbwa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Less accumulated depreciation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(735,493</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(510,387</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzp2h_zTmgKMDjPwXf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Property and Equipment</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">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">996,771</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,021,930</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

P5Y

P7Y

114206

6911

837230

819599

771841

589525

2076

1732264

1532317

735493

510387

996771

1021930

251913

179649

Fair Value of Financial Instruments Fair Value of Financial Instruments requires disclosure of the fair value information, whether or not to recognized in the balance sheet, where it is practicable to estimate that value. As of December 31, 2025, the balances reported for cash, contract receivables, cost in excess of billing, prepaid expenses, accounts payable, billing in excess of cost, and accrued expenses approximate the fair value because of their short maturities. We adopted ASC Topic 820 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets. ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Work-in-Process The Company recognizes as an asset the accumulated costs for work-in-process on projects expected to be delivered to customers. Work in Process includes the cost price of materials and labor related to the construction of equipment to be sold to customers.

Recently Issued Accounting Pronouncements Management reviewed currently issued pronouncements and does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the accompanying condensed financial statements.

Note 3 – Revenue from Contracts with Customers Revenues and related costs on equipment contracts are recognized as the performance obligations for work are satisfied over time in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). All un-allocable indirect costs and corporate general and administrative costs are charged to the periods as incurred. However, in the event a loss on a contract is foreseen, the Company will recognize the loss as it is determined. In accordance with ASC 606-10-50-5, the Company identifies Revenue from Contracts with Customers using this 5- step model. 1. Identifying the Contract(s) with a Customer. The Company enters into written contract with customers that create enforceable rights and obligations. Contracts are assessed to ensure they meet criteria for being considered legally binding and capable of being accounted for. 2. Identify the Performance Obligations in the Contract. Performance obligations are identified as distinct promises to transfer goods or services to a customer. The Company identifies their scope of work and creates a schedule of values (SOV) outlining each individual scope of the project. Commercial construction performance obligations typically include delivering construction services for commercial construction and recognized the entire contract as a single performance obligation, Residential Construction is typically delivering the new construction of a residential construction or a remodel of an existing residential property, and we recognize the contract as a single performance obligation. 3. Determine the Transaction Price. The transaction price is the amount of considerations the Company expects to be entitled to in exchange for transferring promised services. The transaction price may include fixed amounts or cost-plus percentage method. 4. Allocate the Transaction Priced to Performance Obligations. The transaction price is allocated to each performance obligation (SOV) based on its stand-alone selling price. The stand-alone selling price is the price which the Company would sell its service separately to a customer. 5. Recognize Revenue when (or as) the Company Satisfies a Performance Obligation. The Company recognizes revenue over time based on the progress towards completion of performance obligation. Revenue recognized during this reporting period is derived from the total contract value as allocated to performance obligations satisfied during that period. Commercial construction revenue is recognized over time, using the cost-to cost method as we perform work on projects. Residential construction is similarly recognized over time for custom builds and remodel using the cost-to cost method. By treating our contracts as a single performance obligation, we ensure that our revenue recognition process accurately reflects the economic realities of our business operations across all segments. This approach provides clarity to stakeholders regarding our revenue-generating activities, aligning with the guidance provided in ASC 606-10-55-89 through 55-91. In accordance with ASC 606-10-50-8, the Company has disclosed significant judgements and changes in judgements related to the recognition of revenue from construction contracts. The application of ASC 606 requires the use of judgment in various aspects of revenue recognition, particularly in the use of the cost-to-cost method. The Company applies the cost-to-cost method to measure progress toward completion. This involves estimating the total contract cost and recognizing revenue based on the ration of cost incurred to the estimated total cost. The Company makes judgements regarding the recognition of revenue related to change orders and claims. Revenue from change orders is included in the transaction price when it is probable the customer will approve the change and the amount can be reliably estimated. In accordance with ASC 606-10-50-8, the Company recognizes contract assets and liabilities that reflect timing of revenue relative to the amounts billed or paid. Contract balances are reported in the balance sheet as follows: 1. Contract Assets. Contract Assets represent the Company’s right to consideration for work completed to date but not yet billed to the customer. These amounts typically arise when revenue is recognized before an invoice is issued. 2. Contract Liabilities. Contract Liabilities represent the Company’s obligation to transfer goods or service to a customer for which it has received consideration or has the right to receive consideration before performing under the contract. Contract liabilities include advance payments or progress billing received from customers before the Company has satisfied its performance obligations. Contract assets represent revenues recognized in excess of amounts billed on contracts in progress. Contract liabilities represent billings in excess of revenues recognized on contracts in progress. Assets and liabilities related to long-term contracts are included in current assets and current liabilities in the accompanying balance sheets, as they will be liquidated in the normal course of the contract completion. The contract assets for the years ending December 31, 2025, and 2024, was $2,630,561 and $1,213,614, respectively. The contract liability for the years ended December 31, 2025, and 2024, was $383,869 and $633,794 respectively. We recognized $1,143,269 and $2,561,828 as revenue from our contract liability balance at the beginning of the year at year end December 31, 2025 and 2024, respectively. The allowance for doubtful accounts was $135,236 as of December 31, 2025 and December 31, 2024. The contract receivable balance was $9,243,354 as of December 31, 2025 and $3,047,255 as of December 31, 2024.

2630561

1213614

383869

633794

1143269 2561828

135236

9243354

3047255

Note 4 – Business Segment Information Commercial Construction Segment From ground-up developments to renovations and tenant improvements, we specialize in delivering high-quality commercial construction projects across various commercial sectors. This segment encompasses a wide range of projects, including office buildings, retail centers, hospitality establishments, and industrial facilities. The commercial segment, which includes two divisions, a franchise construction division and a general commercial construction division, represents a significant portion of JFB Construction’s revenue including approximately <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--CommercialConstructionSegmentMember__us-gaap--SubsegmentsAxis__custom--GeneralCommercialConstructionDivisionMember_z3cYV2K7rv0f" title="Concentration risk percentage">50% for year ending December 31,2025 and <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--CommercialConstructionSegmentMember__us-gaap--SubsegmentsAxis__custom--GeneralCommercialConstructionDivisionMember_zs9ixrt3Yl33" title="Concentration risk percentage">78% for year ending December 31,2024. . Franchise industry construction build-outs were a key component of the past growth of JFB and will continue to be instrumental in our commercial construction business. These projects range in size from approximately <span id="xdx_907_ecustom--SizeOfProjects_uSqft_c20250101__20251231__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementBusinessSegmentsAxis__custom--CommercialConstructionSegmentMember_zyJtX7FkC9u3" title="Size of projects">1,500 square foot projects to over <span id="xdx_903_ecustom--SizeOfProjects_uSqft_c20250101__20251231__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementBusinessSegmentsAxis__custom--CommercialConstructionSegmentMember_zLJK1sIpQYfi" title="Size of projects">30,000 and are generally completed in less than four months. Leveraging years of experience, our team of professionals is adept at understanding the unique requirements of numerous franchise systems and national brands for our clients. Our collaborative approach and dedication to client satisfaction have positioned us as preferred builders within the franchise industry for highly valuable and recognizable corporate brands, allowing us to build lasting partnerships with franchisees and national brands alike. We are, however, tied to the continued growth and success of the national brands, and their respective franchisees, for continued projects of this nature. By prioritizing the unique needs and objectives of each client, we attempt to deliver tailored solutions to meet the need of our franchise clients. We also build ground-up commercial buildings. This includes site evaluation, aiding in architectural design and engineering, and construction of the building itself. Our approach ensures that the final product meets the functional and aesthetic requirements of modern businesses, while also adhering to budget and timeline constraints. We began building for Sweathouz Corporation and successfully completed <span id="xdx_909_ecustom--NumberOfCompletedProjects_dc_uProject_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--CommercialConstructionSegmentMember_zmwuIy3mx3Mg" title="Number of completed projects">three projects for them in 2025. The commercial construction industry, specifically focusing on franchise business buildouts, is highly competitive and influenced by various market dynamics. Franchise business buildouts, such as restaurants, retail stores, fitness centers, and service-oriented businesses, require specialized construction services that cater to brand standards, tight timelines, and cost efficiency. Many franchise brands are expanding rapidly due to strong consumer demand, creating a substantial market for commercial construction services. Franchise buildouts often have aggressive schedules to meet the franchisor’s timelines, requiring contractors, including JFB, to work efficiently and minimize downtime. This fast-paced nature of the work means that contractors with streamlined processes, experienced project managers, and strong subcontractor networks have a competitive edge. Our management believes we possess such attributes and, as a result, are well positioned to continue being awarded contracts in this sector in the future. Overall, according to Construct Connect news, their experts predict that the Commercial Construction industry will have modest growth in 2026 and beyond Further, nonresidential construction spending is projected to increase by over <span id="xdx_907_ecustom--PercentageOfNonresidentialConstructionSpendingIsProjectedToIncreaseOverYears_pid_dp_c20250101__20251231_zHcnXliBb64b" title="Percentage of nonresidential construction spending is projected to increase over years">4% in 2026 according to the American Institute of Architects. However, there is less encouraging information related to traditional office and retail sectors which are declining based on consumer trends and work from home initiatives. JFB will continue to monitor these trends as they occur and will consider shifting resources to adapt by focusing markets and regions where continued growth is projected. Management expects the continued expansion of our franchise construction division across numerous states throughout the U.S. where our current and future clients require our services, with an emphasis on the Southeast. The Southeast, according to International Franchise Association, is the largest franchise market in the country and is expected to grow by <span id="xdx_90E_ecustom--PercentageOfLargestFranchiseMarketInCountryAndIsExpectedToGrow_pid_dp_uPure_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--CommercialConstructionSegmentMember_zx1t9yg4eyo7" title="Percentage of largest franchise market in the country and is expected to grow">3.5%, whereas the total national franchise market is only expected to grow <span id="xdx_900_ecustom--PercentageOfNationalFranchiseMarketIsExpectedToGrow_pid_dp_uPure_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--CommercialConstructionSegmentMember_zBxeajOOttj" title="Percentage of national franchise market is expected to grow">1.9%. Our general commercial construction division will continue to focus on the Southern Atlantic region of the United States in the short to mid-term, focusing on regions where we forecast continued state-to-state migration and expanding population growth. We anticipate our franchise division growth to remain strong so long as we are able to continue to retain our current client base and continue to receive referrals within the industry. Residential Construction Segment With a focus on quality craftsmanship, we undertake residential construction and development projects that prioritize modern living spaces and contribute to vibrant communities. With the increasing demand for housing driven by population growth and urbanization, the residential development segment presents business opportunities for JFB Construction. According to the U.S. Census Bureau, Florida was one of the fastest-growing economies in the country. Florida has also been one of the fastest growing states in terms of population and migration, with <span id="xdx_903_ecustom--NumberOfPopulationAndMigrationAddedDuringThePeriod_uInteger_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--ResidentialConstructionSegmentMember__srt--StatementGeographicalAxis__stpr--FL_zoAqrcLyFlHf" title="Number of population and migration added during the period">22,517 added in 2025, according to a report issued by the Florida Times. JFB aims to capitalize on the increased GDP and population migration in Florida, which is drawing new residents because of its warmer climate, robust labor market and lack of state income tax, due to increased need for housing. In 2025, residential construction opportunities represent <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--ResidentialConstructionSegmentMember_zhKCbPvGcVm" title="Concentration risk percentage">22% of our revenues. Our expertise in residential construction includes home remodels, luxury single-family homes and equestrian facilities. We are committed to meeting the evolving needs of homeowners and developers by delivering innovative and sustainable housing solutions. We cater to affluent clients seeking bespoke residences and state of the art equestrian amenities in South Florida. Within this segment, we excel at creating custom-designed homes and remodels that embody elegance, functionality, and the latest in luxury living standards. In parallel, we create equestrian facilities that combine superior architectural design with practical considerations for horse stabling and training. As we move forward, management believes the demand for contractors who specialize in this niche of luxury construction will continue to grow in association with the population growth in this region. Six of our 24twenty-four current projects are residential construction projects. The competitive state of the residential construction market in the Florida and the surrounding regions has been shaped in recent years due to a number of factors. Florida’s population growth is forecasted to remain above the national average in the coming years as well, according to the Demographic Estimating Conference. In turn, the demand for new or remodeled homes has been beneficial to JFB and the residential construction industry in the region. However, JFB’s ability to successfully capitalize on such demand has been balanced by the need to identify a cost effective workforce, including its use of subcontractors, properly preparing for and mitigating the potential harm of increased material costs and supply chain disruptions, and navigating strict building codes which may lead to permitting delays. Real Estate Development Segment Management believes that an increased focus on larger multi-family residential developments, such as condominiums and townhouses, will help JFB to continue to grow and increase its revenue. Projects, such as our completed <span id="xdx_901_ecustom--NumberOfCompletedProjectOfMultistoryResidentialApartmentComplex_uUnit_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstateDevelopmentSegmentMember_znIjDZfmEtpf" title="Number of completed project of multi-story residential apartment complex">44-unit multi-story residential apartment complex and our recent agreement as the general contractor for a <span id="xdx_908_ecustom--NumberOfCompletedProjectOfTownhomeDevelopmentWithAdditionalCommunityClubhouse_uUnit_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstateDevelopmentSegmentMember_zPAE7tC0a793" title="Number of completed project of townhome development with additional community clubhouse">79-unit townhome development with an additional community clubhouse, and our work to expand the Desoto County High School and the Construction of the Courtyard Olive Branch hotel will be key to our future success because such projects offer the opportunity to participate in larger construction projects that have an opportunity to yield greater revenues. As discussed below, we believe being a public company, with increased access to capital and potentially debt financing, will help enable our company to invest in real estate development projects that are more capital intensive. Further, with the potential to act as the developer and general contractor for development projects, we believe there are opportunities to maximize profits for the Company though efficient control of all aspects of construction projects through our in-house development team. <span id="xdx_90D_ecustom--NumberOfCurrentProjects_dc_uProject_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstateDevelopmentSegmentMember_zugylm0gE51j" title="Number of current projects">Four of our 24twenty-four current projects is a real estate development project. While still aspirational in nature, the Company’s strategic plan includes investing in real estate development projects directly as the developer or through joint ventures, which offer both attractive opportunities and notable challenges. Such investment has the potential to secure substantial returns on investment, as well as potentially being awarded the valuable construction contracts tied to these ventures. Real estate development provides revenue opportunities for the Company through various channels, including the sale of developed properties, leasing income, and property management fees. Upon the completion of a development project, the Company may generate revenue through the sale of residential, commercial, or mixed-use properties to third-party buyers. In addition, leasing developed properties to tenants provides a recurring revenue stream, contributing to long-term financial stability. The Company may also derive income from property management services, ensuring efficient operation and maintenance of developed assets, but this service would likely be outsourced to a third-party, at least in the early stages of this growth objective. Furthermore, real estate development projects may appreciate in value over time, potentially generating additional revenue upon sale or refinancing. In addition to the revenue generated from property sales, leasing, and management, real estate development projects create opportunities for the Company to provide construction services, further diversifying its income streams. As a vertically integrated company, the Company is likely to be able to serve as both the developer and the general contractor on its projects, enabling it to capture additional revenue from construction activities. By providing construction services for its own developments, the Company benefits from greater control over project timelines, quality, and costs, improving overall project efficiency. Moreover, the Company may also offer construction services to third-party developers, as it is presently leveraging its expertise and resources to expand its client base. This dual role as developer and contractor may enhance the Company’s ability to generate consistent revenues across multiple phases of a project, from initial construction through long-term asset management. Value-add real estate development for shopping centers and similar commercial projects is another area of real estate development the Company intends to invest into. By acquiring underperforming or outdated retail properties, the Company can implement strategic renovations, tenant repositioning, and operational improvements to enhance the property’s value and attract higher-quality tenants. These enhancements can increase rental income and occupancy rates, creating a more attractive asset for future sale or refinancing. Additionally, value-add projects allow the Company to capitalize on trends in consumer behavior, such as incorporating mixed-use elements or adapting spaces for e-commerce and experiential retail. This approach not only increases the asset’s long-term revenue potential but also strengthens the Company’s market position in the competitive commercial real estate sector, if the Company is able to properly assess risk and identify well positioned properties. The Company recognizes real estate development projects require substantial capital investment and come with inherent risks, such as market fluctuations, potential delays, and the complexities of managing real estate assets. The illiquidity of these investments further complicates matters, as funds may be locked in for extended durations, restricting the company’s ability to reallocate resources quickly. Nonetheless, by integrating its investment strategy with its construction capabilities, the Company aims to mitigate these risks and enhance project outcomes. While these endeavors require careful management and thoughtful allocation of resources, the Company is optimistic that its integrated approach will yield positive outcomes. The Company’s segment profit or loss is measured using gross profit, which is the primary performance metric utilized by management to evaluate the financial results of each reportable segment. For segment reporting purposes, gross profit is calculated as the difference between segment revenue and the direct costs associated with specific projects or contracts. These direct costs include materials, labor, subcontractors, and other project-specific expenses directly attributable to the construction activities of each segment. The financial performance of each segment is regularly reviewed with operational leaders in charge of these segments, the <span id="xdx_90E_eus-gaap--SegmentReportingCodmIndividualTitleAndPositionOrGroupOrCommitteeNameExtensibleEnumeration_dxL_c20250101__20251231_zVC9EnvFPCCf" title="::XDX::http%3A%2F%2Ffasb.org%2Fsrt%2F2026%23ChiefExecutiveOfficerMember">Chief Executive Officer (CEO), the Chief Financial Officer (CFO) and others. The CODM of the Company is Joseph Basile CEO. The Company’s segment disclosures are presented in accordance with the guidance set forth in ASC 280, Segment reporting. Specifically, the disclosures comply with the requirements outlined in ASC 280-10-50-22 through 50-26, which mandate that an entity disclose certain information about its operating segments to enable users of the financial statements to understand the financial performance of different parts of the business. In accordance with ASC 280-10-50-22, the Company discloses financial information for each reportable segment, including revenue, operating profit or loss, and other significant items that are used by the chief operating decision maker (CODM) in assessing the performance and making decisions about the allocation of resources. The Company identifies its reportable segments based on the internal management structure, and all relevant information is disclosed in the segment footnote as required. In accordance with ASC 280-10-50-29, the disclosures also adhere to the requirements of which mandate that the financial information provided for each segment should include items such as capital expenditures, depreciation, and amortization, when appropriate. The disclosures reflect the performance and financial position of each segment, and a reconciliation of segment totals to the overall consolidated financial results, including total segment profit or loss and other significant disclosures. The Company’s segment disclosures are presented in accordance with the requirements set forth in ASC 280-10-50-30(b) and (c), which specify the need to disclose the total of reportable segments’ profit or loss, as well as the basis of measurement used to determine the segment results. In accordance with ASC 280-10-50-30(b), the Company provides the total of profit or loss for all reportable segments, which reflects the combined operating results for each reportable segment included in the financial statements. The total segment profit or loss represents the aggregation of segment results before the allocation of corporate expenses and certain other items not attributable to specific segments. As required by ASC 280-10-50-30(c), the Company has also disclosed the basis of measurement for segment profit or loss. The measure used to assess segment performance and allocate resources is operating income (or loss), which includes revenues, cost of sales, and directly attributable operating expenses for each segment. The operating income (or loss) for each reportable segment is reviewed by the Company’s chief operating decision maker (CODM) and serves as the primary performance metric used in resource allocation and operational decision-making. Segment information is as follows: Schedule of Segment Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_zBUHlvZsJbSa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_zuzdMvAMYHaj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_z1E1MyPeugTg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLF9HBWOOF8h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_z8LwGkAxAmP7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,149,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">10,226,983</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,164,530</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">30,541,443</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zBrI5z749qaa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</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">15,621,923</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">7,273,349</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">4,495,891</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">27,391,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GrossProfit_iT_zTlqTtK4zH21" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit (Loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(471,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,953,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,150,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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_40E_eus-gaap--OperatingExpensesAbstract_iB_zhSkCAbaElF9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating Expenses</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><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_40B_eus-gaap--SellingAndMarketingExpense_i01_zFuheDxP4h92" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling & Marketing Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">303,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,011,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_i01_zkn0r3BBqhZk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">General & Administrative Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,686,946</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,212,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,474,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,373,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--RentExpenseRelatedParty_i01_ziDGm01PpCrb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Rent expense-related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,975</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,950</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_i01_zIFXyRGJe8V3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Depreciation and amortization expense</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">125,957</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">75,574</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">50,383</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">251,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingExpenses_i01T_zmUUaLED2oig" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Operating Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,402,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,641,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,760,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,804,847</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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><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_408_eus-gaap--OperatingIncomeLoss_iT_zjGy4TVZ8Ua7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Income (Loss) From Operations</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">(4,874,417</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">312,180</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">(1,092,330</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">(5,654,567</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zsMyDw7PFwJd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">OTHER INCOME (EXPENSE)</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><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--OtherNonoperatingIncomeExpense_i01_zeaK1rWYvKM7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(62,027</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(37,216</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,811</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(124,053</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--InterestExpenseNonoperating_i01_zVYY9CovOIJe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(245</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(98</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(489</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_i01_zf6StqFQA2h2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest Income</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">253,279</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">151,967</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">101,312</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">506,558</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NonoperatingIncomeExpense_i01T_zktch4LFtY9c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">TOTAL OTHER INCOME</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">191,008</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">114,605</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">76,403</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">382,016</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_i01T_z2nDyAO5V9Gc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">NET INCOME (LOSS)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,683,409</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">426,785</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,015,927</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,272,551</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the year ended December 31, 2024</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_z4RwgQhMtxQb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_z410hljZXdOg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_zbL836GWxp03" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmXmt8t7Xau2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zyTXeRYRSiQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">18,008,550</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,079,335</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">23,087,885</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zOh3wWnP1he3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</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">14,081,593</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">3,971,731</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">—</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">18,053,324</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_zCRJN8C3WC" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit (Loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,926,958</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,107,603</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,034,561</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingExpensesAbstract_iB_z1ac7nBk25E4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Expenses</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><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_40B_eus-gaap--SellingAndMarketingExpense_i01_zof4PU4tNyHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling & Marketing Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,020</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,635</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_i01_z9bqEH2T4EHf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General & Administrative Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,772,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,063,912</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,836,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_i01_zVfqJZLvJbrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Depreciation and amortization expense</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">140,126</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">39,523</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">—</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">179,649</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_i01T_zC2J2uGZygE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total Operating Expense</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">3,952,610</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">1,115,455</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">—</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">5,068,065</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_iT_zc0SRWOZP7te" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income From Operations</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">(25,652</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">(7,852</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">—</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">(33,504</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zektoeHoh48c" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">OTHER INCOME (EXPENSE)</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><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--OtherNonoperatingIncomeExpense_i01_zIjUZDNieu42" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,351</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,791</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,142</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--InterestExpenseNonoperating_i01_zq57tgYLaOCd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,466</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,183</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,649</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_i01_ztqpRHhaxasi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Interest Income</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">150,774</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">42,526</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">—</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">193,300</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NonoperatingIncomeExpense_i01T_zp30PdhUL5aa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">TOTAL OTHER INCOME</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,552</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,509</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NetIncomeLoss_i01T_zvHGr6IHH7c1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">NET INCOME (LOSS)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">92,824</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,181</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">119,005</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The total assets for each segments are presented in accordance with segment reporting requirements of ASC 280-10, which requires the disclosure of total assets for each reportable segment. Schedule of Reconciliation of Assets from Segment to Consolidated <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="border-bottom: Black 1pt solid; font-weight: bold">As of December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_z0m6IxljBTE2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</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__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_zfB8h9cgmeV" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_z4Y7c4Xg9jZj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</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__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zx7CBhZarn93" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--AssetsAbstract_iB_zARqfqZU9i2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; font-weight: bold">ASSETS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"></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: 12%; text-align: right"></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: 12%; text-align: right"></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: 12%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Cash_i01I_zIVbmiDgf8f5" style="vertical-align: bottom; background-color: White"> <td>Cash</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,104,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,328,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,775,425</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,208,384</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RestrictedCash_i01I_zHsT3oa9CJH9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted Cash</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_i01I_zgYzP152TeD3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract Receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,621,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,050,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,571,370</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,243,354</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerAssetNetCurrent_i01I_zytpmEQJim5g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,315,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">868,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">447,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,630,561</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_i01I_zFxQypXFFNt1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">218,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ContractAssetsrelatedParty_i01I_ze5rqjYbQEsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract Assets-Related Party</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><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--AssetsCurrent_i01I_zHdTmwWXP7L8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">TOTAL CURRENT ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,150,439</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,319,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,831,149</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,300,878</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization_i01I_z55NS7sfvSI7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">NET PROPERTY AND ROU ASSET</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,366,412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">901,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464,580</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,732,824</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_i01TI_zz2NXPjv8a9e" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS</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">18,516,851</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,221,122</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,295,729</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">40,033,702</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">As of December 31, 2024</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_zckFd1bCjExi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</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_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_zm5siFRLWAUe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_zOqLaLqJ30i2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUdkgOugBZB7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--AssetsAbstract_iB_zVBHlnFD6tV1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</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><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_405_eus-gaap--Cash_i01I_z1RTjkvx7fD6" style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,103,023</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">593,160</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: 12%; text-align: right">—</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: 12%; text-align: right">2,696,183</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_i01I_zlM27nebHnea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract Receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,392,459</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">654,796</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,047,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerAssetNetCurrent_i01I_zxd9ikg90Dt6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">946,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,995</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,213,614</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_i01I_zvQ8YvPuRB19" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,636</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">166,527</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ContractAssetsrelatedParty_i01I_zXjD5g2wMYja" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract Assets-Related Party</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><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--AssetsCurrent_i01I_z2YRODCqL14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">TOTAL CURRENT ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,572,132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,551,447</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,123,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization_i01I_zVuF4fpB3eLf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">NET PROPERTY AND ROU ASSET</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,616,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224,825</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,841,459</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Assets_i01TI_zwyD84bjryc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS</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">7,009,110</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,955,928</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,965,038</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.50

0.78

1500 30000 3 0.04 0.035 0.019 22517

0.22

6 24 44 79 4 24

In accordance with ASC 280-10-50-22, the Company discloses financial information for each reportable segment, including revenue, operating profit or loss, and other significant items that are used by the chief operating decision maker (CODM) in assessing the performance and making decisions about the allocation of resources. The Company identifies its reportable segments based on the internal management structure, and all relevant information is disclosed in the segment footnote as required.

Schedule of Segment Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_zBUHlvZsJbSa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_zuzdMvAMYHaj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_z1E1MyPeugTg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLF9HBWOOF8h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_z8LwGkAxAmP7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,149,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">10,226,983</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,164,530</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">30,541,443</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zBrI5z749qaa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</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">15,621,923</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">7,273,349</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">4,495,891</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">27,391,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GrossProfit_iT_zTlqTtK4zH21" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit (Loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(471,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,953,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">668,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,150,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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_40E_eus-gaap--OperatingExpensesAbstract_iB_zhSkCAbaElF9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating Expenses</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><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_40B_eus-gaap--SellingAndMarketingExpense_i01_zFuheDxP4h92" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling & Marketing Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">303,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,011,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_i01_zkn0r3BBqhZk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">General & Administrative Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,686,946</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,212,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,474,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,373,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--RentExpenseRelatedParty_i01_ziDGm01PpCrb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Rent expense-related party</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,975</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,950</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_i01_zIFXyRGJe8V3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Depreciation and amortization expense</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">125,957</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">75,574</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">50,383</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">251,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingExpenses_i01T_zmUUaLED2oig" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Operating Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,402,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,641,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,760,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,804,847</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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><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_408_eus-gaap--OperatingIncomeLoss_iT_zjGy4TVZ8Ua7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Income (Loss) From Operations</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">(4,874,417</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">312,180</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">(1,092,330</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">(5,654,567</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zsMyDw7PFwJd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">OTHER INCOME (EXPENSE)</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><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--OtherNonoperatingIncomeExpense_i01_zeaK1rWYvKM7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(62,027</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(37,216</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,811</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(124,053</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--InterestExpenseNonoperating_i01_zVYY9CovOIJe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(245</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(98</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(489</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_i01_zf6StqFQA2h2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest Income</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">253,279</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">151,967</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">101,312</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">506,558</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NonoperatingIncomeExpense_i01T_zktch4LFtY9c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">TOTAL OTHER INCOME</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">191,008</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">114,605</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">76,403</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">382,016</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_i01T_z2nDyAO5V9Gc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">NET INCOME (LOSS)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,683,409</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">426,785</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,015,927</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,272,551</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">For the year ended December 31, 2024</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_z4RwgQhMtxQb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_z410hljZXdOg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_zbL836GWxp03" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmXmt8t7Xau2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zyTXeRYRSiQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">18,008,550</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,079,335</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">23,087,885</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zOh3wWnP1he3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cost of Goods Sold</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">14,081,593</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">3,971,731</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">—</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">18,053,324</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_iT_zCRJN8C3WC" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross Profit (Loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,926,958</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,107,603</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,034,561</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingExpensesAbstract_iB_z1ac7nBk25E4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating Expenses</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><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_40B_eus-gaap--SellingAndMarketingExpense_i01_zof4PU4tNyHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling & Marketing Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,615</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,020</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,635</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_i01_z9bqEH2T4EHf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">General & Administrative Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,772,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,063,912</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,836,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DepreciationAndAmortization_i01_zVfqJZLvJbrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Depreciation and amortization expense</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">140,126</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">39,523</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">—</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">179,649</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_i01T_zC2J2uGZygE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total Operating Expense</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">3,952,610</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">1,115,455</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">—</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">5,068,065</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_iT_zc0SRWOZP7te" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income From Operations</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">(25,652</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">(7,852</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">—</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">(33,504</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zektoeHoh48c" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">OTHER INCOME (EXPENSE)</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><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--OtherNonoperatingIncomeExpense_i01_zIjUZDNieu42" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,351</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,791</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,142</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--InterestExpenseNonoperating_i01_zq57tgYLaOCd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,466</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,183</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,649</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--InvestmentIncomeInterest_i01_ztqpRHhaxasi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Interest Income</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">150,774</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">42,526</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">—</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">193,300</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NonoperatingIncomeExpense_i01T_zp30PdhUL5aa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">TOTAL OTHER INCOME</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,552</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,509</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NetIncomeLoss_i01T_zvHGr6IHH7c1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">NET INCOME (LOSS)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">92,824</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,181</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">119,005</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15149930

10226983

5164530

30541443

15621923

7273349

4495891

27391163

-471993

2953634

668639

3150280

505546

303328

202218

1011092

3686946

2212168

1474778

7373892

83975 50385 33590 167950

125957

75574

50383

251913

4402424

2641454

1760969

8804847

-4874417

312180

-1092330

-5654567

-62027

-37216

-24811

-124053

-245

-147

-98

-489

253279

151967

101312

506558

191008

114605

76403

382016

-4683409

426785

-1015927

-5272551

18008550

5079335

23087885

14081593

3971731

18053324

3926958

1107603

5034561

39615

12020

51635

3772869

1063912

4836781

140126

39523

179649

3952610

1115455

5068065

-25652

-7852

-33504

-6351

-1791

-8142

-25466

-7183

-32649

150774

42526

193300

118957

33552

152509

92824

26181

119005

Schedule of Reconciliation of Assets from Segment to Consolidated <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="border-bottom: Black 1pt solid; font-weight: bold">As of December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_z0m6IxljBTE2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</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__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_zfB8h9cgmeV" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_z4Y7c4Xg9jZj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</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__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zx7CBhZarn93" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--AssetsAbstract_iB_zARqfqZU9i2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; font-weight: bold">ASSETS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"></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: 12%; text-align: right"></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: 12%; text-align: right"></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: 12%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Cash_i01I_zIVbmiDgf8f5" style="vertical-align: bottom; background-color: White"> <td>Cash</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,104,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,328,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,775,425</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,208,384</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RestrictedCash_i01I_zHsT3oa9CJH9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted Cash</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_i01I_zgYzP152TeD3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract Receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,621,677</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,050,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,571,370</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,243,354</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerAssetNetCurrent_i01I_zytpmEQJim5g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,315,281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">868,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">447,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,630,561</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_i01I_zFxQypXFFNt1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">218,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ContractAssetsrelatedParty_i01I_ze5rqjYbQEsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract Assets-Related Party</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><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--AssetsCurrent_i01I_zHdTmwWXP7L8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">TOTAL CURRENT ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,150,439</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,319,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,831,149</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,300,878</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization_i01I_z55NS7sfvSI7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">NET PROPERTY AND ROU ASSET</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,366,412</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">901,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464,580</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,732,824</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_i01TI_zz2NXPjv8a9e" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS</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">18,516,851</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12,221,122</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,295,729</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">40,033,702</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">As of December 31, 2024</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--CommercialMember_zckFd1bCjExi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Commercial</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_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialMember_zm5siFRLWAUe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Residential</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialRealEstatePortfolioSegmentMember_zOqLaLqJ30i2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Real Estate Development</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUdkgOugBZB7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--AssetsAbstract_iB_zVBHlnFD6tV1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">ASSETS</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><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_405_eus-gaap--Cash_i01I_z1RTjkvx7fD6" style="vertical-align: bottom; background-color: White"> <td style="width: 36%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,103,023</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">593,160</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: 12%; text-align: right">—</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: 12%; text-align: right">2,696,183</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_i01I_zlM27nebHnea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract Receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,392,459</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">654,796</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,047,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerAssetNetCurrent_i01I_zxd9ikg90Dt6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">946,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,995</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,213,614</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_i01I_zvQ8YvPuRB19" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepaid Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,636</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">166,527</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ContractAssetsrelatedParty_i01I_zXjD5g2wMYja" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract Assets-Related Party</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><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--AssetsCurrent_i01I_z2YRODCqL14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">TOTAL CURRENT ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,572,132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,551,447</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,123,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization_i01I_zVuF4fpB3eLf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">NET PROPERTY AND ROU ASSET</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,616,634</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224,825</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,841,459</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--Assets_i01TI_zwyD84bjryc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS</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">7,009,110</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,955,928</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,965,038</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

11104192

7328767

3775425

22208384

3000000

4621677

3050307

1571370

9243354

1315281

868085

447195

2630561

109290

72131

37158

218579

17150439

11319290

8831149

37300878

1366412

901832

464580

2732824

18516851

12221122

9295729

40033702

2103023

593160

2696183

2392459

654796

3047255

946619

266995

1213614

129891

36636

166527

5572132

1551447

7123579

1616634

224825

1841459

7009110

1955928

8965038

Note 5 – Lease Arrangements In the ordinary course of business, the Company enters into lease arrangements, including operating and finance leases. The Company determines if an arrangement is a lease at inception. The operating lease right-of-use (“ROU”) assets are included within the Company’s non-current assets and lease liabilities are included in current or non-current liabilities on the Company’s Consolidated Balance Sheets. Finance leases are included in “Property and equipment,” “Current maturities of long-term debt,” and “Long-term debt” on the Company’s Consolidated Balance Sheets. ROU assets represent the Company’s right to use, or control the use of, a specified asset for the lease term. Lease liabilities are the Company’s obligation to make lease payments arising from a lease and are measured on a discounted basis. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term on the commencement date. The operating lease ROU asset includes any lease payments made and initial direct costs incurred and excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for minimum lease payments continues to be recognized on a straight-line basis over the lease term. On <span id="xdx_903_ecustom--LeaseAgreementEnteredDate_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zcSpsfGMqbZj" title="Lease agreement entered date">January 1, 2022, we entered into a <span id="xdx_900_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z2yAMb09FDs8" style="display: none" title="Operating lease, term of contract">2 two-year lease with Loose Cannon, LLC pursuant to which we leased our previous corporate headquarters, with an <span id="xdx_904_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zLEUn4zo5J89" title="Operating lease option to extend">option for an additional two-year renewal <span id="xdx_908_eus-gaap--LessorOperatingLeaseRenewalTerm_iI_dtY_c20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zDKCrGOz3VVb" style="display: none" title="Operating lease additional renewal term">2 . Joseph F. Basile III, our Chief Executive, is an officer and member of Loose Cannon, LLC. The lease provided for a base monthly rent of $<span id="xdx_908_ecustom--LeaseBaseMonthlyRent_dtY_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zjk3tXLiaBQ3" title="Lease, base monthly rent">3,210 at the beginning of the term of the lease which increased by <span id="xdx_90B_ecustom--PercentageOfAdjustmentIncreasesInRentPerYear_pid_dp_uPure_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zhOP7rKTq6qj" title="Percentage of adjustment increases in rent per year">2.5%. We occupied approximately <span id="xdx_902_ecustom--NumberOfSquareFeetOccupied_dtY_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zlt3TgnDsgS1" title="Number of square feet occupied">3,521 square feet of the building’s approximately <span id="xdx_90B_ecustom--NumberOfSquareFeet_uSqft_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zDhfo6TTscC" title="Number of square feet">7,042 square feet. This lease was terminated <span id="xdx_90C_ecustom--LeaseTerminationDate_dd_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zOtCuiMudEq2" title="Lease termination date">December 1, 2024. Total rent expense under this related party agreement was $<span id="xdx_902_ecustom--RentExpenseRelatedParty_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_ziVbVGEd23Qb" title="Rent expense-related party">35,310 for the year ended December 31, 2024. In accordance with the accounting standards under ASC 842, the Company has entered into a lease agreement with Aura Commercial LLC, a related party, for office space. The total rental obligation under the lease amounts to $<span id="xdx_903_ecustom--LeaseBaseMonthlyRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zYeyEV7O3G03" title="Lease, base monthly rent">11,928 per month. Lease Terms: <span id="xdx_90A_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20251231__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zl0bE40xGsR8" title="Operating lease, term of contract">7 years Monthly Rent: $<span id="xdx_909_ecustom--LeaseBaseMonthlyRent_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember_zyCW6tfnGhD2" title="Lease, base monthly rent">11,928 and a <span id="xdx_909_ecustom--PercentageOfAdjustmentIncreasesInRentPerYear_pid_dp_uPure_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember_zlazkMSPfTFc" title="Percentage of adjustment increases in rent per year">2.5 % adjustment increase per year. We lease our current corporate headquarters under a 7-year lease with Aura Commercial, LLC. Joseph F. Basile III, our Chief Executive Officer, is President of Aura Commercial, LLC and owns <span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20240314__us-gaap--InvestmentIssuerNameAxis__custom--NonconsolidatedInvesteesOtherMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z1Ui7rSHC88i" title="Percentage of ownership">100% of the entity. The lease was effective on <span id="xdx_90C_ecustom--LeaseAgreementEnteredDate_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zTCNprJQwcG9">March 29, 2024, with rent commencing on <span id="xdx_905_ecustom--LeaseAgreementCommencementDate_iI_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zfWvzQ2wEEZ5" title="Lease agreement commencement date">June 1, 2024, and provides for a base monthly rent of $11,928 with <span id="xdx_90A_ecustom--PercentageOfAdjustmentIncreasesInRentPerYear_pid_dp_uPure_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zxMxQoTjAY2e" title="Percentage of adjustment increases in rent per year">2.5% adjustment increases per year. <span id="xdx_908_eus-gaap--LesseeOperatingLeaseDescription_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z0r0C3O4re3j" title="Operating lease description">The lease grants an option to renew this lease agreement for two terms of five years following the expiration of the initial term and first option term, as the case may be. Total rent expense under this related party agreement was $<span id="xdx_904_ecustom--RentExpenseRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zLci7ImMQ1zi" title="Rent expense-related party">167,950 for the year ended December 31, 2025. The Company accounts for its lease liabilities in accordance with ASC 842, recognizing the present value of future lease payments as a liability on the balance sheet. The interest expense associated with the lease liability is recognized over the lease term. The company has a lease liability of $700,161 at period ended December 31, 2025. 2022-01-01

P2Y

option for an additional two-year renewal

P2Y

3210 0.025 3521 7042 2024-12-01 35310 11928

P7Y

11928 0.025

P7Y

2024-03-29 2024-06-01 11928 0.025

The lease grants an option to renew this lease agreement for two terms of five years following the expiration of the initial term and first option term, as the case may be. Total rent expense under this related party agreement was $167,950 for the year ended December 31, 2025.

167950

700161

Note 6 – Income Taxes Effective January 1, 2025 the Company revoked its election to be taxed as an “S” Corporation and elected to be taxed as a C Corporation under the provision of the Internal Revenue Code. As a result of this change in tax status, the Company is now subsequent to federal corporate income taxes on its taxable income. Prior to the revocation of its S-Corporation election, the Company was not subject to federal corporate income taxes, and its taxable income for the year ended December 31, 2024 was reportable by its shareholder. The Company is subject to taxation in the United States. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. As of December 31, 2025, the Company has not accrued any penalties or interest related to uncertain tax positions. Since converting to a C corporation, the Company has incurred losses and consequently recorded no provision for federal income tax for the year ended December 31,2025. As of December 31, 2025 the Company had net operating loss (“NOL”) carryforwards for federal income tax purposes. Federal NOL’s generated may be carried forward indefinitely, subject to an annual limitation equal to 80% of taxable income in any future year under the Tax Cuts and Jobs Act. Pursuant to the provisions of the Accounting Standards Codification (“ASC”) 740-10, the Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. As of the years ended December 31, 2025, and 2024, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. YEAR ENDED DECEMBER 31, 2025 Schedule of Income Tax Reconciliation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20250101__20251231_zI4XC3tvP0I6" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_zzXTieZmVLOe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(21.0</td><td style="width: 1%; text-align: left">)%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_pid_dp_uPure_zOLoB4dUB2ee" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impact of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEluY29tZSBUYXggUmVjb25jaWxpYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__custom--NonQualifiedStockOptionMember_zoniMbOjuBm8" title="Issuance of stock option">70,000 NQSO Issuances (ASC 718 expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21.1</td><td style="text-align: left">)%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_zFl9GrJWkUN" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in Valuation Allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_z26JCeLH3JKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective Tax Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21.1</td><td style="text-align: left">)%</td></tr> </table> YEAR ENDED DECEMBER 31, 2025 Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_491_20251231_zaNo0eIdFh0d" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzYyz_z0FUuhNRnvya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net Operating Loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</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">1,107,236</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_maDTAGzYyz_z41CIJDYqoFb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">253,845</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DeferredTaxAssetsDepreciation_iI_maDTAGzYyz_z4reTO5UHK83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,902</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzYyz_zjNiQQSRmYuh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total Deferred Tax Assets</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">1,413,983</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxLiabilities_iI_zhjFSXsfJtr8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Tax Liabilities</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_40B_eus-gaap--DeferredTaxAssetsNet_iI_maDTALNzvDo_zKURhD4kykE7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net Deferred Tax Asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,361,081</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzvDo_zWBSIQ0ib12a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Valuation Allowance</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">(1,361,081</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzvDo_zgcXmaXc4m8i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred Tax Asset (Liability), Net</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> </table> The Company’s federal income tax returns for 2025 and 2024 are subject to examination by the IRS, generally for three years after they were filed. There are no ongoing examinations by taxing authority at this time.

Schedule of Income Tax Reconciliation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20250101__20251231_zI4XC3tvP0I6" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_zzXTieZmVLOe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(21.0</td><td style="width: 1%; text-align: left">)%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_pid_dp_uPure_zOLoB4dUB2ee" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impact of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEluY29tZSBUYXggUmVjb25jaWxpYXRpb24gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__custom--NonQualifiedStockOptionMember_zoniMbOjuBm8" title="Issuance of stock option">70,000 NQSO Issuances (ASC 718 expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21.1</td><td style="text-align: left">)%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_zFl9GrJWkUN" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in Valuation Allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_z26JCeLH3JKh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective Tax Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21.1</td><td style="text-align: left">)%</td></tr> </table>

0.210

70000

-0.211

0.210

-0.211

Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_491_20251231_zaNo0eIdFh0d" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzYyz_z0FUuhNRnvya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net Operating Loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21</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">1,107,236</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_maDTAGzYyz_z41CIJDYqoFb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">253,845</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DeferredTaxAssetsDepreciation_iI_maDTAGzYyz_z4reTO5UHK83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,902</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzYyz_zjNiQQSRmYuh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total Deferred Tax Assets</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">1,413,983</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxLiabilities_iI_zhjFSXsfJtr8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Tax Liabilities</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_40B_eus-gaap--DeferredTaxAssetsNet_iI_maDTALNzvDo_zKURhD4kykE7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net Deferred Tax Asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,361,081</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzvDo_zWBSIQ0ib12a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Valuation Allowance</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">(1,361,081</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzvDo_zgcXmaXc4m8i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred Tax Asset (Liability), Net</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> </table>

0.21

1107236

0.21

253845

0.21 52902

1413983

1361081

Note 7 – Concentrations The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of its cash and accounts receivable. The Company maintains its cash balances in bank deposit and money market accounts which, at times, may exceed federally insured limits. Cash and Cash Equivalents The Company maintains its cash in accounts at financial institutions, which may, at times, exceed federally insured limits. The Company has not experienced any losses on such accounts and does not feel it is exposed to any significant risk with respect to cash. There were amounts exceeding federally insured limits at December 31, 2025, and 2024 of $21,862,085 and $2,196183, respectively. In addition, the Company held $3,050,000 in restricted cash at December 31, 2025, which is included from federally insured limit calculations and represent amounts held in escrow with construction project review and other contractual obligations. Sales and Accounts Receivable During the year ended December 31, 2025 one(1) franchise totaled <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--RevenueBenchmarkMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zjQoMAHSyLh7" title="Concentration risk percentage">26% of sales, and two (2) customers totaled <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zGsTlBqdOms3" title="Concentration risk percentage">18 % and <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zsbynw8dZ9Ff" title="Concentration risk percentage">47% accounts receivable. During the years ended December 31, 2024 one (1) franchise totaled <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--RevenueBenchmarkMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zLnxTJGMzSec" title="Concentration risk percentage">41% of sales, and one (1) customer totaled <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240101__20241231__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zYjSr9P23rti" title="Concentration risk percentage">63% accounts receivable. The Company performs ongoing credit valuations of its customers and management believes that the financial viability of these customers is sound. Purchases and Payables There was no concentration of purchases or payables for the Company for the years ended December 31, 2025, and 2024.

21862085

2196183

3050000

0.26

0.18

0.47

0.41

0.63

Note 8 – Related Party Transactions On December 17, 2019, JFB received a loan from Capo 7, LLC. The balance is due on demand and does not contain an interest rate. The current balance on the loan is $0. Joseph F. Basile III, our Chief Financial Officer, owns Capo 7, LLC. This balance was due on demand and does not contain an interest rate. The loan balance was repaid on December 23, 2024. <span id="xdx_900_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TwoStoryCommercialBuildingMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zqRCGEUt9OS9" title="Related party transaction, description">On August 4, 2021 we entered into an agreement to build a 2-story commercial building for Aura Commercial LLC, which is now the Company’s headquarters. Joseph F. Basile III, our Chief Executive Officer, is the president of Aura Commercial LLC and owns <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20210804__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TwoStoryCommercialBuildingMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember__us-gaap--InvestmentIssuerNameAxis__custom--BasileaFamilyInvestmentsLLCMember_zpF7wtTILSQd" title="Percentage of ownership">100% of the entity. The contract was a cost plus <span id="xdx_90A_ecustom--PercentageOfCostPlusModelOfContract_iI_dp_uPure_c20210804__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TwoStoryCommercialBuildingMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zyDrWlqRAgW6" title="Percentage of cost plus model of contract">5% model. We incurred $<span id="xdx_905_ecustom--BillableExpensesIncurred_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TwoStoryCommercialBuildingMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zAvTT1sgpkp7" title="Billable expenses incurred">912,331 . in billable expenses as of December 31,2024. We received $<span id="xdx_90D_ecustom--ConstructionIncomeReceived_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TwoStoryCommercialBuildingMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zqQ97yx8bvLg" title="Construction income received">904,014 as of December 31,2024 in construction income from Aura Commercial LLC. On <span id="xdx_905_ecustom--LeaseAgreementEnteredDate_dd_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zIHAznU7okN1">January 1, 2022, we entered into a <span id="xdx_906_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z8UC6gn5QdW1" style="display: none">2 two-year lease with Loose Cannon, LLC pursuant to which we leased our previous corporate headquarters, with an <span id="xdx_90D_eus-gaap--LesseeOperatingLeaseOptionToExtend_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zD0JJ71DwVf2" title="Operating lease option to extend">option for an additional two-year renewal <span id="xdx_905_eus-gaap--LessorOperatingLeaseRenewalTerm_iI_dtY_c20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zYe15yM85Al4" style="display: none" title="Operating lease renewal term">2 . Joseph F. Basile III, our Chief Executive, is an officer and member of Loose Cannon, LLC. The lease provided for a base monthly rent of $<span id="xdx_90E_ecustom--LeaseBaseMonthlyRent_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zxDLEu7QsnI6">3,210 at the beginning of the term of the lease which increased by <span id="xdx_90E_ecustom--PercentageOfIncreaseInRentFromRenewalOfLease_dp_uPure_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zB9imPT7rWpf" title="Renewal of lease percentage">2.5%. We occupied approximately <span id="xdx_902_ecustom--NumberOfSquareFeetOccupied_dtY_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zOhePfLjABB7">3,521 square feet of the building’s approximately <span id="xdx_90A_ecustom--NumberOfSquareFeet_uSqft_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zo9i91DqHAUk">7,042 square feet. This lease was terminated <span id="xdx_901_ecustom--LeaseTerminationDate_dd_c20220101__20220101__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zTgdZfFlJrX8" title="Termination date">December 1, 2024. Total rent expense under this related party agreement was $<span id="xdx_90E_ecustom--RentExpenseRelatedParty_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--LooseCannonLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z8yEE42jmRJf">35,310 for the year ended December 31, 2024. On March 14, 2024 we were awarded a $<span id="xdx_905_ecustom--ProjectAwardedAmount_iI_pn6n6_c20240314__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__us-gaap--RelatedPartyTransactionAxis__custom--RareCapitalPartnersLLCMember_zz8LXeZoxikl" title="Project awarded amount">21mm project with Rare Capital Partners LLC to build a <span id="xdx_909_ecustom--NumberOfUnitsTownHomeRentalCommunity_iI_pn6n6_c20240314__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__us-gaap--RelatedPartyTransactionAxis__custom--RareCapitalPartnersLLCMember_zYenB5BGUF7h" title="Number of units town home rental community">79-unit-townhome rental community with an additional community clubhouse in Port Salerno FL. Our Chief Executive Officer Joseph F. Basile III owns <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240314__us-gaap--InvestmentTypeAxis__custom--BasileFamilyInvestmentsLLCMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RareCapitalPartnersLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z66Leg4f5aPd" title="Percentage of ownership">42.25% of Rare Capital Partners and co-manages Rare Capital Partners through Basile Family Investments LLC. Jamie Zambrana on the board of directors owns <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20240314__us-gaap--InvestmentTypeAxis__custom--SebastianPailInvestmentsInc.Member__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RareCapitalPartnersLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JamieZambranaMember_zJB9SAUKMcp7" title="Percentage of ownership">8.54% of Rare Capital Partners and co-manages Rare Capital Partners through Sebastian Pail Investments, Inc. Nelson Garcia, a board of directors owns <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20240314__us-gaap--InvestmentTypeAxis__custom--NBGInvestmentsInc.Member__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RareCapitalPartnersLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NelsonGarciaMember_zxH3OuLv3PTe" title="Percentage of ownership">8.54% through NBG Investments, Inc. Nelson Garcia does not, individually or through an entity, control the day-to-day operations of Rare Capital Partners LLC and is solely a minority owner. This project is under permitting and has not begun construction. However, on or about September 1, 2021, in accordance with an oral agreement, JFB paid for engineering fees related to this project, in association with its general contracting services being rendered, in the amount of $<span id="xdx_90F_ecustom--AmountPaidForEngineeringFeesAndGeneralContractingServicesRendered_c20210901__20210901__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__us-gaap--RelatedPartyTransactionAxis__custom--RareCapitalPartnersLLCMember_zpdhXCTWps7i" title="Amount paid for engineering fees and general contracting services rendered">120,696. Rare Capital Partners paid the $<span id="xdx_90E_ecustom--AmountPaidForEngineeringFeesAndGeneralContractingServicesRendered_c20240930__20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__us-gaap--RelatedPartyTransactionAxis__custom--RareCapitalPartnersLLCMember_zTqUKqc2nWUh" title="Amount paid for engineering fees and general contracting services rendered">120,696 balance on September 30,2024. Construction on the project commence on June 1, 2025, with sire preparation underway. The project is currently under vertical construction. As of December 31, 2025 the Company has recorded $<span id="xdx_90F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__us-gaap--RelatedPartyTransactionAxis__custom--RareCapitalPartnersLLCMember_z8UQLScYuNYd" title="Services income received">4,468,064 in related party sales associated with this project, along with $<span id="xdx_906_eus-gaap--CostOfGoodsAndServicesSold_c20250101__20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SeventyNineUnitTownHomeRentalCommunityMember__us-gaap--RelatedPartyTransactionAxis__custom--RareCapitalPartnersLLCMember_zh1IfvwMd7L3" title="Cost of Goods Sold">4,245,041 in related party cost of goods sold. We lease our current corporate headquarters under a <span id="xdx_90C_eus-gaap--LessorOperatingLeaseTermOfContract_iI_dtY_c20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zfoIDc1Ydlmh" title="Operating lease, term of contract">7-year lease with Aura Commercial, LLC. Joseph F. Basile III, our Chief Executive Officer, is President of Aura Commercial, LLC and owns <span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20240314__us-gaap--InvestmentIssuerNameAxis__custom--NonconsolidatedInvesteesOtherMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zJu4qsJ7jJkc" title="Percentage of ownership">100% of the entity. The lease was effective on <span id="xdx_908_ecustom--LeaseAgreementEnteredDate_dd_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zozBW2ee9j0d" title="Lease agreement entered date">March 29, 2024, with rent commencing on <span id="xdx_90B_ecustom--LeaseAgreementCommencementDate_dd_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zWuZ2onVJKW6" title="Lease agreement commencement date">June 1, 2024, and provides for a base monthly rent of $<span id="xdx_90A_ecustom--LeaseBaseMonthlyRent_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zWptaqjN89Nj" title="Lease, base monthly rent">11,928 with <span id="xdx_905_ecustom--PercentageOfAdjustmentIncreasesInRentPerYear_dp_uPure_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionAxis__custom--AuraCommercialLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zAU6da7pmLgj" title="Percentage of adjustment increases in rent per year">2.5% adjustment increases per year. We presently occupy approximately <span id="xdx_90D_ecustom--NumberOfSquareFeetOccupied_uSqft_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zARGZvoJOo45" title="Number of square feet occupied">4,473 square feet of the building’s approximately <span id="xdx_907_ecustom--NumberOfSquareFeet_uSqft_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zY7ZIc6grlV9" title="Number of square feet">8,991 square feet. We have an option to purchase the entire property for $<span id="xdx_908_ecustom--OptionsToPurchaseEntireProperty_c20240314__20240314__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zYuyzYeSsvwi" title="Option to purchase entire property">4,250,000 until December 1, 2024. The building was never acquired. Total rent expense under this related party agreement was $<span id="xdx_90E_ecustom--RentExpenseRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zfONPylY96w" title="Rent expense">167,950 and $<span id="xdx_902_ecustom--RentExpenseRelatedParty_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zMd65vEtqE9b" title="Rent expense">47,912 for the years ended December 31,2025 and December 31,2024, respectively. On April 30, 2024, Joseph F. Basile III gifted <span id="xdx_901_ecustom--CommonStockSharesTransferredAsGift_iI_c20240430__srt--CounterpartyNameAxis__custom--BasileFamilyIrrevocableFamilyTrustMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zmp24BczzWDa" title="Common stock shares gifted">81.25 shares of common stock in the JFB Subsidiary to The Basile Family Irrevocable Trust and <span id="xdx_909_ecustom--CommonStockSharesTransferredAsGift_iI_c20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zqEnNxJqSG93" title="Common stock shares gifted">0.625 shares of common stock in the JFB Subsidiary to another individual. Lisa Ann Basile, Joseph F. Basile III’s mother, is the trustee with control over The Basile Family Irrevocable Trust. On May 1, 2025, the Company entered into a Construction agreement as general contractor and co-developer for a new Courtyard by Marriott hotel in Olive Branch, Mississippi. The project includes the development of a 117- room hotel. As of December 31, 2025, the Company recognized revenue of $<span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--ConstructionAgreementMember_zi0VP6wRqpDh" title="Services income received">1,433,888 and associated cost of goods sold of $1,412,942 related to this project. The CEO of the Company, Joseph Basile, has at times taken distributions from the JFB Subsidiary. For the year ended December 31, 2025 and December 31,2024, the distributions were $<span id="xdx_905_eus-gaap--DividendsCommonStock_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z2cSZsAjlyV2" title="Distributions">0 and $<span id="xdx_90A_eus-gaap--DividendsCommonStock_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zuUodEIRZMG1" title="Distributions">872,007, respectively. At times, the CEO of the Company makes contributions to the company. For the year ended December 31,2025 the contributions were $<span id="xdx_906_eus-gaap--ProceedsFromContributedCapital_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_z0xmp0OKjz7c" title="Contributions">1,000. There were $<span id="xdx_90A_eus-gaap--ProceedsFromContributedCapital_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephFBasileIIIMember_zF2kSXeT5rEj" title="Contributions">0 Contributions for the year ended December 31,2024. On September 5, 2025, the Company deposited $25,000 into an escrow account to facilitate a 45-day review period for a potential construction project involving a related party. The funds were intended to allow the Company sufficient time to evaluate the scope of work and obtain approval from the Audit Committee. On October 9,2025 the Company deposited $25,000 into the same escrow account for an additional 45 day review extension. The deposit is fully refundable should the project not proceed. This transaction is considered a related party arrangement as one of the Company’s directors owns the land on which the proposed project would be developed. On June 30, 2025, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20250630__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JosephBasileIIIMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zRWZQqgmIxQl" title="Issuance of Common stock">120,000 shares of its Class A Common Stock to Joseph Basile III pursuant to the Company’s 2024 Equity Incentive (ESOP) Plan. The issuance was made in recognition of Mr. Basile’s continued service and performance contributions and was granted in accordance with the terms and conditions of the ESOP. The shares were issued as fully paid, and are reflected in the accompanying financial statements for the period ended December 31, 2025. On June 30, 2025, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20250630__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RubenCalderonMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zelPN7DiACD" title="Issuance of Common stock">50,000 shares of its Class A Common Stock to Ruben Calderon pursuant to the Company’s 2024 Equity Incentive (ESOP) Plan. The issuance was made in recognition of Mr. Calderon’s continued service and performance contributions and was granted in accordance with the terms and conditions of the ESOP. The shares were issued as fully paid, and are reflected in the accompanying financial statements for the period ended December 31, 2025. In addition, during the year ended December 31, 2025, the Company issued an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RubenCalderonMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalderonMember_zee9HAkPPc72" title="Issuance of Common stock">3,334 shares of Common Stock to Mr. Calderon as part of his bonus compensation under his 2025 Executive Employment Agreement. These shares were issued in two tranches: <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20251014__20251014__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalderonMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zxHkw9qaqOob" title="Issuance of common stock">1,694 shares on October 14, 2025, and <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20251215__20251215__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalderonMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuQZyTEJxoh1" title="Issuance of common stock">1,640 shares on December 15, 2025. The issuances were approved by the Board of Directors and represent non-cash compensation earned upon achievement of the performance milestones specified in his agreement.

On August 4, 2021 we entered into an agreement to build a 2-story commercial building for Aura Commercial LLC, which is now the Company’s headquarters.

0.05 912331 904014 2022-01-01

P2Y

option for an additional two-year renewal

P2Y

3210 0.025 3521 7042 2024-12-01 35310 21000000 79000000

0.4225

0.0854

120696 120696

4468064

4245041

P7Y

2024-03-29 2024-06-01 11928 0.025 4473 8991 4250000 167950 47912 81.25 0.625

1433888

1412942

872007

1000

25000

120000

50000

3334

1694

1640

Note 9 – Commitments and Contingencies Litigation From time to time, the Company is party to various claims or actions arising out of the ordinary course of business. While any proceeding or litigation contains an element of uncertainty, management believes no matter exists that would have a material impact on the Company’s financial position, liquidity, or results of operations. As of December 31, 2024, there was on-going litigation relating to a residential remodel whereby the customer has not paid their final invoice and the Company has filed a lien on the property and is awaiting a court date to proceed with foreclosure on the property. However, the case was settled on March 19, 2025, and the company has received a settlement amount of $39,138. As of December 31, 2025, the Company had no pending litigation matters.

39138

Note 10 – Equity The Company is authorized to issue up to 400,000,000 shares of all classes of stock. 20,000,000 shares shall be Preferred Stock with a par value of $0.0001 and 380,000,000 shares as Common Stock with a par value of $0.0001. Further, we are authorized to issue two (2) classes of common stock, with 372,000,000 shares of the common stock designated as “Class A Common Stock” and 8,000,000 shares of the common stock designated as “Class B Common Stock”. After giving effect for the Reorganization (as defined below), in accordance with ASC 505-10-S99-4 (SAB Topic 4:C) and ASC 260- 10-55-12, as of December 31, 2025 and 2024 respectively, 12,603,900 and 8,000,000 shares of Class A Common Stock was issued, and 8,000,000 shares of Class B Common Stock was issued and subsequently repurchased and fully redeemed pursuant to a redemption agreement executed on October 3, 2025. Following the redemption agreement 0 Class B Common Stock remain outstanding. On July 19, 2024, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240719__20240719__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zenM1xYy3apd" title="Shares issued for service, shares">720,000 shares of the Company’s Class A common stock for a total fair value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240719__20240719__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zLN09dMNF2S9" title="Fair value of common stock issued for services">360,000 to Chartered Services for assisting the company with various consulting services. These services included the Company’s nomination system for all directors and aid in identifying qualified candidates, Review and advise the Company on all documents and accounting systems with GAAP compliance, provide support as a liaison for the Company’s third party services providers, and provide business development services. In accordance with ASC 718 The Company prepared a DCF (Discounted Cash Flow model) to determine the fair value of the shares granted and using the DCF module determined the shares had an approximate fair value of $360,000. The Company used a discount rate of <span id="xdx_90B_ecustom--PercentageOfDiscountRateSharesGrantedUnderDiscountedCashFlowModel_pid_dp_c20240719__20240719_zGzq1eaDikCg" title="Percentage of discount rate shares granted under discounted cash flow model">14.5% and period of <span id="xdx_901_ecustom--NumberOfPeriodUnderShareGrantedUnderDiscountedCashFlowModelIncludingTerminalYear_iI_dc_c20240719__20240719_zgSYuY04mBS2" title="Number of period under share granted under discounted cash flow model including terminal year">five years including a terminal year. Under this agreement the shares have already been granted and cannot be reclaimed even if the agreement is cancelled with or without cause. There are no required measurable deliverables or milestones as part of this agreement from Chartered Services and as a result the full value of the shares have been expensed in the current period. The CEO of the Company, Joseph Basile, has at times taken distributions from the JFB Subsidiary. For the period ended December 31, 2025 and December 31, 2024, the distributions were $0 and $872,007, respectively. At times, the CEO of the Company, makes contributions to the company. For the year ended December 31 ,2025 the contributions were $1,000. There were $0 Contributions for the year ended December 31 ,2024. On March 7,2025, the Company consummated its initial public offering of <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250307__20250307__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_znLQVnCS1ahg" title="Number of units sold">2,500,000 units of the Company’s Class A common stock at a public offering price of $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20250307__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zGaFW03oS3v5" title="Price per unit">2.07 per unit, generating gross proceeds of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20250307__20250307__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zc1zRX6imZQl" title="Gross proceeds from offering">5,156,250. In connection with the offering, the company also sold <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250307__20250307__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zkBtFjmgxu65" title="Number of units sold">277,200 option warrants at a price of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_c20250307__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zvjd4SvnSPo3" title="Price per unit">0.01 per warrant, generating additional gross proceeds of $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfWarrants_c20250307__20250307__us-gaap--StatementClassOfStockAxis__us-gaap--WarrantMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zpwOdAh9vy02" title="Additional gross proceeds from option warrants">1,386 for total gross proceeds of $5,157,636. Pursuant to the underwriting agreement with Kingswood Capital Partners, LLC, the Company incurred $490,000 in expenses, resulting in net proceeds of $4,667,636. On June 25, 2025, the Company’s Board of Directors approved the adoption of an Equity Incentive Plan designed to attract, retain, and motivate qualified directors, officers, and employees by aligning their interest with those of the Company. Pursuant to the plan, the Board authorized the issuance of an aggregate of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250625__20250625__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_za4xinge4JUk" title="Number of common stock issued for services">292,800 shares of Class A common stock to eligible participants, including board members and employees, for a total fair value of $910,608. The issuance of these equity awards was accounted for in accordance with ASC 718. On October 2,2025, the Company closed on a securities purchase agreement with American Ventures LLC, Series XIV as the sole investor for a private investment in public equity (PIPE) financing that has resulted in gross proceeds to the Company of approximately $<span id="xdx_901_ecustom--GrossProceedsFromPrivateInvestmentInPublicEquityFinancing_c20251002__20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_z09mHwU8YKDa" title="Gross proceeds from private investment in public equity (PIPE) financing">43,895,000, before deducting placement agent fees and offering expenses. The Company has used $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20251002__20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zNOnu6dtnYqa" title="Net proceeds from offering">12,000,000 of the net proceeds from the offering to retire the Company’s Class B Common Stock, par value $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--CommonStockBMember_zY7rDPKyM9nj" title="Common stock, par value">0.0001, owned by Joseph F. Basile III, the Company’s Chief Executive Officer, pursuant to a Share Redemption Agreement. Pursuant to the terms of the securities purchase agreement, the Company has sold an aggregate of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251002__20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--SecuritiesCConvertiblePreferredStockMember_zfYUpcrTFPri" title="Number of shares sold">4,389,500 shares of its Series C Convertible Preferred Stock, par value $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--SecuritiesCConvertiblePreferredStockMember_zYoqZLTsyDa8" title="Price per unit">0.0001 per share, stated value $<span id="xdx_906_eus-gaap--SaleOfStockPricePerShare_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--SecuritiesCConvertiblePreferredStockMember_zvCYmlPeBQig" title="Stated value per share">5 per share, convertible into <span id="xdx_90E_eus-gaap--ConversionOfStockSharesConverted1_c20251002__20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zeQhIDMgFs0a" title="Conversion of shares">24,206,799 shares of common stock par value$<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zNSInfmB1I" title="Common stock, par value">0.0001, at a conversion price $<span id="xdx_90D_eus-gaap--PreferredStockConvertibleConversionPrice_iI_pid_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__custom--SecuritiesCConvertiblePreferredStockMember_zhHhYkxPLh5" title="Conversion price">2.72 per share of Series C Convertible Preferred Stock, <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--CommonWarrantAMember_zO7JSB3R8wmd" title="Number of common share entitled for each warrant holder">24,206,799 Common Warrant A exercisable price of $<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--CommonWarrantAMember_zGAMHsFmtBcj" title="Exercise price of warrant">2.88, <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--CommonWarrantBMember_zyzO6FMdkY3e" title="Number of common share entitled for each warrant holder">16,137,866 Common Warrant B exercisable price of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251002__srt--CounterpartyNameAxis__custom--AmericanVenturesLLCSeriesXIVMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--CommonWarrantBMember_zp3MTQmQEOtf" title="Exercise price of warrant">3.125. The Company received gross proceeds of $27.5 million from the PIPE transaction after deducting placement agent fees and offering expenses. As of December 31, 2025, the Company had <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_pid_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesCConvertiblePreferredStockMember_zvpIOLpNOJDe" title="Preferred stock, shares issued"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesCConvertiblePreferredStockMember_zf94EtflCNRc" title="Preferred stock, shares outstanding">4,389,500 shares of Series C Convertible Preferred Stock (“Series C Preferred Stock”) issued and outstanding. Each share of Series C Preferred Stock was issued as part of a unit consisting of one share of Series C Preferred Stock and accompanying Common Stock purchase warrants. The Series C Preferred Stock carries a stated value of $10.00 per share and is convertible at the option of the holder into shares of the Company’s Common Stock at a conversion price of $2.72 per share, subject to customary anti-dilution adjustments for stock splits, stock dividends, recapitalizations, and certain dilutive issuances. Based on the conversion price, the outstanding Series C Preferred Stock is convertible into 16,137,866 shares of Common Stock. Holders of Series C Preferred Stock are entitled to receive dividends on an as-converted basis if and when dividends are declared on the Company’s Common Stock. Dividends are non-cumulative. The Series C Preferred Stock votes together with the Common Stock on an as-converted basis, except for matters requiring a separate class vote under applicable law or the Certificate of Designation. The Series C Preferred Stock includes customary protective provisions, including approval rights over amendments to the Certificate of Incorporation that adversely affect the Series C, the creation of senior or pari pass preferred stock, and certain corporate actions. Upon any liquidation, dissolution, or winding up of the Company, holders of Series C Preferred Stock are entitled to receive, prior to any distribution to holders of Common Stock, an amount equal to the stated value per share plus any declared but unpaid dividends. After payment of the liquidation preference, Series C holders may participate on an as-converted basis to the extent provided in the Certificate of Designation. The Series C Preferred Stock is not mandatorily redeemable, and any optional redemption by the Company is subject to the terms and limitations set forth in the Certificate of Designation. Conversion and exercise rights associated with the Series C units may be subject to beneficial ownership limitations (e.g., 4.99% or 9.99%) unless waived by the holder. On October 14, 2025, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251014__20251014__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalderonMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TwoThousandandTwentyFiveEmploymentAgreementMember_zEyh21DfVpV4" title="Number of common stock issued for services">1,694 shares of its Common Stock to Ruben Calderon as compensation pursuant to his 2025 Employment Agreement. On December 15, 2025, the Company issued an additional <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251215__20251215__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalderonMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TwoThousandandTwentyFiveEmploymentAgreementMember_zY0kG8Qocaa6" title="Number of common stock issued for services">1,640 shares of Common Stock under the same agreement. In total, <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CalderonMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--TwoThousandandTwentyFiveEmploymentAgreementMember_zxwEtHGY3E4" title="Number of common stock issued for services">3,334 shares were issued to Mr. Calderon during the year ended December 31, 2025. All shares were issued as fully paid, and represent a portion of Mr. Calderon’s annual compensation package approved by the Board of Directors. On December 2, 2025, the Company issued an aggregate <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251202__20251202__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmN5w6uvd9n" title="Number of common stock issued for services">214,960 shares of its Common Stock as non-cash consideration for consulting services. OF this total, <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251202__20251202__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--CounterpartyNameAxis__custom--BrianHermanMember_zXd1mEbuGAWe" title="Number of common stock issued for services">171,968 shares were issued to Brian Herman and <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20251202__20251202__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--CounterpartyNameAxis__custom--KingswoodCapitalPartnersLLCMember_zzpaGUBMZBpb" title="Number of common stock issued for services">42,992 shares were issued to Kingswood Capital Partners LLC. The shares were issued in book-entry form with transfer restrictions and were valued based on the fair market value of the Company’s Common Stock on the respective issuance dates. The related expense is recorded in General & Administrative expense in the accompanying statements of operations. During the year ended December 31, 2025, the Company issued a total of 36,343,962 warrants, each entitling the holder to purchase one share of the Company’s Common Stock. Of these warrants, 1,592,806 were exercised during the year, resulting in 34,751,156 warrants outstanding as of December 31, 2025. The exercise generated $3,363,508 in cash proceeds to the Company. The Company estimated the fair value of the warrants issued during the year using the Black-Scholes option pricing model. The <span id="xdx_907_ecustom--ClassOfWarrantOrRightsIssued_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ValuationTechniqueAxis__custom--ValuationTechniqueBlackScholesMertonModelMember_zfLKfuvLaZuk" title="Warrants issued">1,388,600 warrants issued in connection with earlier financing activities had an aggregate estimated fair value of $<span id="xdx_901_eus-gaap--WarrantsNotSettleableInCashFairValueDisclosure_iI_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--ValuationTechniqueAxis__custom--ValuationTechniqueBlackScholesMertonModelMember_zfc97UWn4C3b" title="Estimated relative fair value of outstanding warrants">440,304 at the time of issuance. The <span id="xdx_908_ecustom--ClassOfWarrantOrRightsIssued_c20251002__20251002__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--PIPEFinancingAgreementMember_zWcIUD1WkQP4" title="Warrants issued">16,783,381 warrants issued in connection with the October 2, 2025 PIPE transaction had an aggregate Black-Sholes estimated fair value of $<span id="xdx_908_eus-gaap--WarrantsNotSettleableInCashFairValueDisclosure_iI_c20251002__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--TypeOfArrangementAxis__custom--PIPEFinancingAgreementMember_zYMYRtWCmXni" title="Estimated relative fair value of outstanding warrants">47,993,543 at the time of issuance. Summary of Warrants <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total Warrants outstanding as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20241231_zL7hvIfXx0Tc" style="text-align: right" title="Total Warrants outstanding as of December 31, 2024">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Total Warrants issued</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--ClassOfWarrantOrRightsIssued_c20250101__20251231_znA24yEZUUf6" style="width: 16%; text-align: right" title="Total Warrants issued">36,343,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total warrants Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--StockIssuedDuringPeriodSharesWarrantsExercised_iN_di_c20250101__20251231_zrY6pZaxUczg" style="border-bottom: Black 1pt solid; text-align: right" title="Total warrants Exercised">(1,592,806</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Total Warrants Outstanding as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20251231_z5Zt9wOrD7H4" style="text-align: right" title="Total Warrants Outstanding as of December 31, 2025">34,751,156</td><td style="text-align: left"> </td></tr> </table> Pursuant to a forward stock split (the “Forward Split”) announced on March 10, 2026, the total number of shares of Common Stock held by each stockholder were converted automatically into the number of shares of Common Stock equal to the number of issued and outstanding shares of Common Stock held by each such stockholder immediately prior to the Forward Split multiplied by two, with distribution occurring on March 25, 2026.

400000000

20000000

0.0001

380000000

0.0001

372000000

8000000

12603900

8000000

720000

360000

0.145 P5Y

872007

1000

2500000

2.07

5156250

277200

0.01

1386

5157636 490000

4667636

292800

910608

43895000

12000000

0.0001

4389500

0.0001

24206799

0.0001

2.72

24206799

2.88

16137866

3.125

27500000

4389500

10.00

2.72

16137866

0.0499 0.0999

1694

1640

3334

214960

171968

42992

36343962

1592806

34751156

3363508

1388600

440304

16783381

47993543

Summary of Warrants <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total Warrants outstanding as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20241231_zL7hvIfXx0Tc" style="text-align: right" title="Total Warrants outstanding as of December 31, 2024">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Total Warrants issued</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--ClassOfWarrantOrRightsIssued_c20250101__20251231_znA24yEZUUf6" style="width: 16%; text-align: right" title="Total Warrants issued">36,343,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total warrants Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--StockIssuedDuringPeriodSharesWarrantsExercised_iN_di_c20250101__20251231_zrY6pZaxUczg" style="border-bottom: Black 1pt solid; text-align: right" title="Total warrants Exercised">(1,592,806</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Total Warrants Outstanding as of December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20251231_z5Zt9wOrD7H4" style="text-align: right" title="Total Warrants Outstanding as of December 31, 2025">34,751,156</td><td style="text-align: left"> </td></tr> </table>

36343962 1592806

34751156

Note 11 – Private Placement On April 24, 2025, JFB Construction Holdings invested $1,000,000 in CM OB Hotel Owner, LLC, a Delaware limited liability company formed to acquire, develop, and operate a 117-room Courtyard by Marriott hotel in Olive Branch, Mississippi. The investment was made through a private placement offering of up to $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20250424__20250424__srt--OwnershipAxis__custom--CMOBHotelOwnerLLCMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z1OsSQeCkzGb" title="Investment offering price">5,000,000 in Class A Membership Interests at $<span id="xdx_901_eus-gaap--SaleOfStockPricePerShare_iI_c20250424__srt--OwnershipAxis__custom--CMOBHotelOwnerLLCMember__us-gaap--StatementEquityComponentsAxis__custom--ClassAMembershipInterestMember_zm4YEj5jIJba" title="Price per unit">1,000 per unit, pursuant to Regulation D, Rule 506(c). The minimum investment was $100,000, with proceeds designated for the acquisition, development, and operation of the hotel. JFB holds a <span id="xdx_90C_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20250424__srt--OwnershipAxis__custom--CMOBHotelOwnerLLCMember__us-gaap--StatementEquityComponentsAxis__custom--ClassAMembershipInterestMember_zgtejM0JBHZk" title="Ownership interest">19.5% ownership interest in the Class A Membership Interests of CM OB Hotel Owner, LLC. This ownership percentage is below the 20% threshold required for equity method accounting under U.S. GAAP; therefore, the investment is currently being carried at cost basis, as the entity is private. Class A Members are entitled to an <span id="xdx_904_eus-gaap--PreferredStockDividendRatePercentage_dp_c20250424__20250424__srt--OwnershipAxis__custom--CMOBHotelOwnerLLCMember__us-gaap--StatementEquityComponentsAxis__custom--ClassAMembershipInterestMember_zMeyFGQ23egd" title="Dividend rate percentage">8% cumulative, non-compounding preferred return (beginning upon hotel operations), a return of capital, and a share of distributable cash as outlined in the offering subscription agreement. Pursuant to a side agreement dated April 24, 2025, JFB Construction Holdings is exempt from the standard promote structure. The Company does not possess ownership or majority voting rights due to minimal investment in CM OB Hotel Owner, LLC. Furthermore, the Company does not exercise control over the activities that significantly influence the economic performance of CM OB Hotel Owner, LLC

2025-04-24

1000000

5000000

1000

100000

0.195

0.08

Note 12 – Subsequent Event On February 17, 2026, the Company announced that it has entered into a definitive agreement to combine with XTEND, a software-first defense technology company anchored by its AI XTEND Operating System (XOS) in an all-stock transaction. On February 18, 2026, the Company closed on a PIPE financing agreement with American Ventures, LLC, Series XIV JFB totaling $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20260218__20260218__srt--CounterpartyNameAxis__custom--DominariMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PIPEFinancingAgreementMember_zz3e83kvvW5" title="Proceeds from issuance or sale of stock">10,025,000. American Ventures, LLC Series XIV JFB, following negotiations with Dominari Securities and the Company, received <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260218__20260218__srt--CounterpartyNameAxis__custom--DominariMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PIPEFinancingAgreementMember__us-gaap--StatementClassOfStockAxis__custom--CommonStockAMember_z6JHsVQH3F9k" title="Number of shares sold">1,604,000 shares of JFB Class A Common Stock at a price of $<span id="xdx_906_eus-gaap--SaleOfStockPricePerShare_iI_c20260218__srt--CounterpartyNameAxis__custom--DominariMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PIPEFinancingAgreementMember__us-gaap--StatementClassOfStockAxis__custom--CommonStockAMember_ziBAj2Wv4Znh" title="Price per share">6.25 per share. Date of Management Review The Company evaluates events and transactions occurring subsequent to the date of the financial statements for matters requiring recognition or disclosure in the financial statements. The accompanying financial statements consider events through March 31, 2026, the date that the financial statements were available to be issued.

10025000

1604000

6.25

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