ACCRUED EXPENSE AND OTHER

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

ACCRUED EXPENSE AND OTHER

NOTE 7 – ACCRUED EXPENSE AND OTHER

Accrued expense and other includes the following:

SCHEDULE OF ACCRUED EXPENSE AND OTHER

		June 30, 2026				December 31, 2025
		(Unaudited)				(Audited)
Accrued officer bonus		$	368,408			$	213,614
Accrued liabilities - Champion			625,350				263,377
Accrued liabilities - Beer			38,882				60,797
Accrued liabilities - Properties			68,537				34,270
Accrued officer compensation			88,836				37,373
Other accrued expenses			656,312				112,893
Total accrued expense and other		$	1,846,325			$	722,324

Accrued expenses represent obligations for goods and services received that have not yet been invoiced or paid as of the reporting date. These liabilities are recorded when incurred in accordance with the accrual basis of accounting and are classified as current liabilities on the condensed consolidated balance sheets.