v3.26.1
Segment information
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment information

 

  20. Segment information

  

The Company provides rehabilitation services to customers in the U.S. These services are provided to customers at its Evernia, Addiction Recovery Institute of America facility located in Florida and its Addiction Recovery Institute of America, located in Kentucky. These facilities are regarded as one reporting segment.

 

The Company’s CODM reviews financial information presented and decides how to allocate resources based on net operating income (loss). Net income (loss) is used for evaluating financial performance.

 

Significant segment expenses include Salaries and wages, rent expense, professional fees, management fees, food expenses, marketing and advertising expenses, insurance expenses and depreciation and amortization expenses. Other operating expenses include all remaining costs necessary to operate our business, which primarily include other administrative expenses. The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM.

 

The segment operating results of the one reportable segment for the year ended December 31, 2025 and 2024 is disclosed as follows:

  

      Detox and rehab Services
          
   Year ended December 31, 2025  Year ended December 31, 2024
       
Revenues  $18,764,817   $6,017,204 
           
Salaries and wages   9,547,395    3,072,654 
Rent expense   3,013,306    1,304,127 
Professional fees   1,597,072    955,801 
Client related expenses   1,452,637    499,430 
Marketing and advertising expenses   596,993    371,229 
Insurance expenses   470,235    146,357 
Property expenses   928,167    238,422 
Management fees   120,000    —   
Other operating expenses   486,868    295,361 
Depreciation and amortization   812,279    466,952 
Total operating expenses   19,024,952    7,350,333 
           
Operating income (loss)   (260,135)    (1,333,129)
           
Other Income (expense)          
Other income   66,107    110,000 
Other expense   —      (1,160)
Interest income   3,884    2,292 
Interest expense   (1,388,074)   (565,343)
Amortization of debt discount   (616,072)   (416,120)
Foreign exchange movements   (36,023)   37,523 
Net loss before income taxes  $(2,230,313)  $(2,165,937)