SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2026 |
Dec. 31, 2025 |
| Accounting Policies [Abstract] |
|
|
| SCHEDULE OF FAIR VALUE MEASUREMENT NONRECURRING |
The
following table presents as of March 31, 2026 the Company’s assets subject to measurement at fair value on a nonrecurring basis:
SCHEDULE OF FAIR VALUE MEASUREMENT NONRECURRING
| | |
Level 1 | | |
Level 2 | | |
Level 3 | | |
Total | |
| | |
Fair Value Measurements as of
March 31, 2026 | |
| | |
Level 1 | | |
Level 2 | | |
Level 3 | | |
Total | |
| Assets: | |
| | | |
| | | |
| | | |
| | |
| Certain Real Estate assets | |
| — | | |
| — | | |
| 19,106,377 | | |
| 19,106,377 | |
| Total Assets | |
$ | — | | |
$ | — | | |
$ | 19,106,377 | | |
$ | 19,106,377 | |
| | |
Level 1 | | |
Level 2 | | |
Level 3 | | |
Total | |
| | |
Fair Value Measurements as of
December 31, 2025 | |
| | |
Level 1 | | |
Level 2 | | |
Level 3 | | |
Total | |
| Assets: | |
| | | |
| | | |
| | | |
| | |
| Goodwill for NTR Property Management | |
$ | — | | |
$ | — | | |
$ | 194,000 | | |
$ | 194,000 | |
| Certain Real Estate assets | |
| — | | |
| — | | |
| 24,499,935 | | |
| 24,499,935 | |
| Total Assets | |
$ | — | | |
$ | — | | |
$ | 24,693,935 | | |
$ | 24,693,935 | |
|
The
following table presents as of December 31, 2025 the Company’s assets subject to measurement at fair value on a nonrecurring
basis (in thousands):
SCHEDULE
OF FAIR VALUE MEASUREMENT NONRECURRING
| |
|
Fair
Value Measurements as of December 31, 2025 |
|
| |
|
Level
1 |
|
|
Level
2 |
|
|
Level
3 |
|
|
Total |
|
|
Impairment
Loss |
|
| Assets: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill
for NTR Property Management |
|
$ |
— |
|
|
$ |
— |
|
|
$ |
194,000 |
|
|
$ |
194,000 |
|
|
$ |
72,000 |
|
| Certain
Real Estate assets |
|
|
— |
|
|
|
— |
|
|
|
24,499,935 |
|
|
|
24,499,935 |
|
|
|
6,371,437 |
|
| Total
Assets |
|
$ |
— |
|
|
$ |
— |
|
|
$ |
24,693,935 |
|
|
$ |
24,693,935 |
|
|
$ |
6,443,437 |
|
The
following table presents as of December 31, 2024 the Company’s assets subject to measurement at fair value on a nonrecurring
basis (in thousands):
| |
|
Fair
Value Measurements as of December 31, 2024 |
|
|
|
|
|
| |
|
Level
1 |
|
|
Level
2 |
|
|
Level
3 |
|
|
Total |
|
|
Impairment
Loss |
|
| Assets: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill
for NTR Property Management |
|
$ |
— |
|
|
$ |
— |
|
|
$ |
266,000 |
|
|
$ |
266,000 |
|
|
$ |
185,000 |
|
| Certain
Real Estate assets |
|
|
— |
|
|
|
— |
|
|
|
18,065,871 |
|
|
|
18,065,871 |
|
|
|
1,784,311 |
|
| Total
Assets |
|
$ |
— |
|
|
$ |
— |
|
|
$ |
18,331,871 |
|
|
$ |
18,331,871 |
|
|
$ |
1,969,311 |
|
|
| SCHEDULE OF ANTIDILUTIVE SECURITIES OF EARNING PER SHARE |
SCHEDULE
OF WEIGHTED AVERAGE DILUTIVE COMMON STOCK
| | |
2026 | | |
2025 | |
| | |
For the Three Months Ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Common Stock Warrants | |
| 200,000 | | |
| 200,000 | |
| Placement Agent Warrants | |
| 8,000 | | |
| 8,000 | |
| Series A Warrants | |
| 1,445,007 | | |
| 1,445,007 | |
| Unvested Common Stock Grants | |
| 127,519 | | |
| 131,972 | |
| | |
| | | |
| | |
| Total potentially dilutive shares | |
| 1,780,526 | | |
| 1,784,979 | |
|
SCHEDULE
OF ANTIDILUTIVE SECURITIES OF EARNING PER SHARE
| |
|
2025 |
|
|
2024 |
|
| |
|
For
the Year Ended December 31, |
|
| |
|
2025 |
|
|
2024 |
|
| |
|
|
|
|
|
|
|
|
| Common
Stock Warrants |
|
|
200,000 |
|
|
|
200,000 |
|
| Placement
Agent Warrants |
|
|
8,000 |
|
|
|
8,000 |
|
| Series
A Warrants |
|
|
1,445,007 |
|
|
|
1,445,007 |
|
| Unvested
Common Stock Grants |
|
|
104,108 |
|
|
|
117,081 |
|
| |
|
|
|
|
|
|
|
|
| Total
potentially dilutive shares |
|
|
1,757,115 |
|
|
|
1,770,088 |
|
|
| SCHEDULE OF OTHER NON REAL ESTATE ASSETS AND LIABILITIES |
|
The
below tables include other non-real estate assets and liabilities related to real estate held for sale as of December 31, 2025
and December 31, 2024.
SCHEDULE
OF OTHER NON REAL ESTATE ASSETS AND LIABILITIES
| As
of December 31, 2025 |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Non
real estate assets related to real estate held for sale |
|
Commercial |
|
|
Model
Home |
|
|
Total |
|
| Cash
equivalents and restricted cash |
|
|
1,988,360 |
|
|
|
— |
|
|
|
1,988,360 |
|
| Deferred
leasing costs |
|
|
98,248 |
|
|
|
— |
|
|
|
98,248 |
|
| Other
Assets, net |
|
|
348,997 |
|
|
|
— |
|
|
|
348,997 |
|
| Total
other assets |
|
$ |
2,435,605 |
|
|
$ |
— |
|
|
$ |
2,435,605 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Non
real estate liabilities related to real estate held for sale |
|
|
|
|
|
|
|
|
|
|
|
|
| Accounts
payable and accrued liabilities |
|
|
276,827 |
|
|
|
— |
|
|
|
276,827 |
|
| Accrued
real estate taxes |
|
|
197,035 |
|
|
|
— |
|
|
|
197,035 |
|
| Total
other liabilities |
|
$ |
473,862 |
|
|
$ |
— |
|
|
$ |
473,862 |
|
| December
31, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Non
real estate assets related to real estate held for sale |
|
Commercial |
|
|
Model
Home |
|
|
Total |
|
| Cash
equivalents and restricted cash |
|
|
1,749,905 |
|
|
|
— |
|
|
|
1,749,905 |
|
| Deferred
leasing costs |
|
|
326,923 |
|
|
|
— |
|
|
|
326,923 |
|
| Other
Assets, net |
|
|
658,061 |
|
|
|
— |
|
|
|
658,061 |
|
| Total
Assets |
|
$ |
2,734,889 |
|
|
$ |
— |
|
|
$ |
2,734,889 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Non
real estate liabilities related to real estate held for sale |
|
|
|
|
|
|
|
|
|
|
|
|
| Accounts
payable and accrued liabilities |
|
|
482,628 |
|
|
|
— |
|
|
|
482,628 |
|
| Accrued
real estate taxes |
|
|
367,229 |
|
|
|
— |
|
|
|
367,229 |
|
| Total
liabilities |
|
$ |
849,857 |
|
|
$ |
— |
|
|
$ |
849,857 |
|
|