Segment Reporting |
3 Months Ended |
|---|---|
Mar. 31, 2026 | |
| Lea & Eddy Holdings, LLC | |
| Segment Reporting Information [Line Items] | |
| Segment Reporting | 9. Segment Reporting
The Company determines its operating and reportable segment in accordance with ASC 280, Segment Reporting, based on its internal management structure, internal reporting, and the manner in which financial information is reviewed and resources are allocated by the Company’s chief operating decision maker (“CODM”), which is comprised of the . The CODM regularly evaluates operating results of one operating and reportable segment. The Company determined that the operating segment is consistent with the organization's structure and CODM's review of operating results. Accordingly, the financial results, assets, and liabilities presented in these financial statements represent the results of the single reporting segment. All of our long-lived assets are located in the United States. Net income (loss), as presented on our condensed consolidated statement of operations, is the primary measure most consistent with U.S. GAAP used by the Company’s chief operating decision maker to evaluate the performance of and allocate resources within the Company’s business. Further, significant segment expenses the CODM reviews and utilizes to manage the Company's operations are cost of sales and general and administrative expenses at the consolidated level (inclusive of related party amounts), which are presented in the Company's condensed consolidated statement of operations. Other segment items included in consolidated net income (loss) include depreciation and amortization expense, gain on sale of property, plant, and equipment, net, interest expense and income tax benefit (expense), which are included in the condensed consolidated statement of operations. The measure of segment assets is reported on the condensed consolidated balance sheet as total assets. The CODM does not review segment assets and expenses at a different level or category. |