SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Preparation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete annual financial statements. In the opinion of management, the accompanying unaudited condensed financial statements include all normal recurring adjustments considered necessary for a fair presentation of the Company’s financial position, results of operations, and cash flows for the interim periods presented. The results of operations for the interim period are not necessarily indicative of the results that may be expected for the full fiscal year. The accounting policies followed by the Company in preparing these unaudited condensed financial statements are consistent with those described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, except as otherwise disclosed herein. There have been no material changes to the Company’s significant accounting policies during the six months ended June 30, 2026. Use of Estimates The financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“ U. S. GAAP”). Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers investments with original maturities of three months or less to be cash equivalents. The Company held no cash equivalents at June 30, 2026 or December 31, 2025. Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. The Company provides for probable uncollectible amounts based upon its assessment of the current status of the individual receivables and after using reasonable collection efforts. The allowance for doubtful accounts as of June 30, 2026 and December 31, 2025 was zero. Other Receivables During the six months ended June 30, 2026, the Company recognized customs-related recoveries arising from two separate matters. During the three months ended March 31, 2026, the Company received and recognized approximately $117,264 in other income related to the recovery of tariffs following the U.S. Supreme Court ruling nullifying the applicable tariffs. During the three months ended June 30, 2026, the Company identified $33,538 of customs duties paid to U.S. Customs and Border Protection as a result of incorrect tariff codes used in connection with the importation of coconut water for which an applicable tariff exemption had not been claimed. Based on management's assessment of the supporting documentation and determination that recovery is probable, the Company recorded the $33,538 as a current receivable with a corresponding reduction of cost of sales. As of June 30, 2026, the outstanding receivable related to this matter was $33,538. Inventory Inventory consists solely of finished goods and is stated at the lower of cost or net realizable value. Cost is determined using an average cost method, which approximates the first-in, first-out (“FIFO”). The Company evaluates inventory for excess or obsolescence and records valuation allowances when necessary. No such allowances were recorded as of June 30, 2026 or December 31, 2025, as inventory turnover has been sufficient to support recoverability. No inventory write-downs were required. Finished goods inventory is maintained at a third-party warehouse. Management reconciles inventory records maintained by the warehouse provider to the Company ’ s accounting records on a monthly basis to verify the completeness and accuracy of inventory balances. Inventory in transit is included in inventory as of the last day of the reporting period when title transfers to the Company at the shipping point, in accordance with the Company’s contractual shipping terms. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. Revenue from product sales is recognized when control of the promised goods is transferred to the customer, which generally occurs upon shipment or delivery in accordance with the applicable shipping terms. Each sale is based on a customer purchase order. Collectively, the purchase order and the Company’s standard terms and conditions constitute the contract with the customer. The Company’s contracts generally include a single performance obligation, which is the delivery of products. The transaction price is the amount stated in the purchase order and reflects the consideration the Company expects to receive. The Company does not have material variable consideration, significant financing components, or multiple performance obligations. Payments are typically due within 30 days of delivery. For sales shipped FOB shipping point, control transfers upon shipment. For sales shipped FOB destination, control transfers upon delivery at the customer’s location. The Company has not historically experienced material returns and, accordingly, has not recorded a reserve for returns. Shipping and Handling Costs Shipping and handling costs incurred to move finished goods from the Company’s sales distribution centers to customer locations are included in selling, general, and administrative expenses in the Statements of Operations. Net Income Per Common S hare The Company computes per share amounts in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 260, “ Earnings per Share.” ASC Topic 260 requires presentation of basic and diluted EPS. Basic EPS is computed by dividing the income available to common stockholders by the weighted-average number of share s of common stock outstanding during the period. Diluted EPS is based on the weighted - average number of shares of common stock and common stock equivalents outstanding during the periods. Diluted earnings per share equals basic earnings per share because the Company has no potentially dilutive securities. Stock-Based Compensation The Company accounts for non-cash, restricted stock compensation in accordance with ASC Topic 718, Compensation—Stock Compensation. Compensation cost is measured at the grant-date fair value, based on the closing price of the Company’s common stock on the grant date, and is recognized over the requisite service period. Non-cash, restricted stock compensation expense is included in selling, general, and administrative expenses in the condensed statements of operations. Income Taxes The Company accounts for income taxes using the asset-and-liability method in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized for temporary differences between the financial-statement and tax bases of assets and liabilities and are measured using enacted tax rates expected to apply when such differences reverse. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that such assets will not be realized. As of June 30, 2026, the Company recognized a net deferred tax asset of $ 765,997 . As of D ecember 3 1 , 2025, the Company had deferred tax assets of $918,141 , which were fully offset by a valuation allowance, resulting in no net deferred tax asset recognized in the balance sheet . The Company did not have any deferred tax liabilities as of June 30, 2026, or December 3 1 , 2025. The Company recognizes interest and penalties related to income taxes, if any, as a component of income tax expense. As of June 30, 2026, and December 31, 2025, the Company had no accrued interest or penalties related to income taxes and is not currently under examination by any federal or state taxing authorities. Fair Value of Financial Instruments The carrying amounts of financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses, approximate their fair values due to their short-term nature. Recently Issued Accounting Pronouncements The Company evaluates new accounting pronouncements to determine their impact on the financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), which expands required segment disclosures. The Company adopted the guidance effective January 1, 2025. The adoption did not have a material impact on the Company’s financial statements other than expanded disclosures. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), which enhances income tax disclosure requirements. The Company adopted the guidance effective January 1, 2025. The adoption did not have a material impact on the Company’s financial statements other than expanded disclosures. The adoption of other recently issued accounting pronouncements is not expected to have a material impact on the Company’s financial statements.

The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete annual financial statements.

In the opinion of management, the accompanying unaudited condensed financial statements include all normal recurring adjustments considered necessary for a fair presentation of the Company’s financial position, results of operations, and cash flows for the interim periods presented.

The results of operations for the interim period are not necessarily indicative of the results that may be expected for the full fiscal year.

The accounting policies followed by the Company in preparing these unaudited condensed financial statements are consistent with those described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, except as otherwise disclosed herein. There have been no material changes to the Company’s significant accounting policies during the six months ended June 30, 2026.

The financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“

GAAP”). Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

The Company considers investments with original maturities of three months or less to be cash equivalents. The Company held no cash equivalents at June 30, 2026 or December 31, 2025.

Accounts receivable are stated at the amount management expects to collect from outstanding balances. The Company provides for probable uncollectible amounts based upon its assessment of the current status of the individual receivables and after using reasonable collection efforts. The allowance for doubtful accounts as of June 30, 2026 and December 31, 2025 was zero.

During the three months ended March 31, 2026, the Company received and recognized approximately $117,264 in other income related to the recovery of tariffs following the U.S. Supreme Court ruling nullifying the applicable tariffs.

During the three months ended June 30, 2026, the Company identified $33,538 of customs duties paid to U.S. Customs and Border Protection as a result of incorrect tariff codes used in connection with the importation of coconut water for which an applicable tariff exemption had not been claimed. Based on management's assessment of the supporting documentation and determination that recovery is probable, the Company recorded the $33,538 as a current receivable with a corresponding reduction of cost of sales.

Inventory consists solely of finished goods and is stated at the lower of cost or net realizable value. Cost is determined using an average cost method, which approximates the first-in, first-out (“FIFO”). The Company evaluates inventory for excess or obsolescence and records valuation allowances when necessary. No such allowances were recorded as of June 30, 2026 or December 31, 2025, as inventory turnover has been sufficient to support recoverability. No inventory write-downs were required.

Finished goods inventory is maintained at a third-party warehouse. Management reconciles inventory records maintained by the warehouse provider to the Company

’

s accounting records on a monthly basis to verify the completeness and accuracy of inventory balances.

Inventory in transit is included in inventory as of the last day of the reporting period when title transfers to the Company at the shipping point, in accordance with the Company’s contractual shipping terms.

The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers. Revenue from product sales is recognized when control of the promised goods is transferred to the customer, which generally occurs upon shipment or delivery in accordance with the applicable shipping terms.

Each sale is based on a customer purchase order. Collectively, the purchase order and the Company’s standard terms and conditions constitute the contract with the customer. The Company’s contracts generally include a single performance obligation, which is the delivery of products.

The transaction price is the amount stated in the purchase order and reflects the consideration the Company expects to receive. The Company does not have material variable consideration, significant financing components, or multiple performance obligations. Payments are typically due within 30 days of delivery.

For sales shipped FOB shipping point, control transfers upon shipment. For sales shipped FOB destination, control transfers upon delivery at the customer’s location.

Shipping and handling costs incurred to move finished goods from the Company’s sales distribution centers to customer locations are included in selling, general, and administrative expenses in the Statements of Operations.

The Company computes per share amounts in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 260, 

“

Earnings per Share.” ASC Topic 260 requires presentation of basic and diluted EPS. Basic EPS is computed by dividing the income available to common stockholders by the weighted-average number

of common

stock

outstanding

during

the period. Diluted EPS is based on the weighted

average number of shares of common stock and common stock equivalents outstanding during the periods. Diluted earnings per share equals basic earnings per share because the Company has no potentially dilutive securities.

The Company accounts for non-cash, restricted stock compensation in accordance with ASC Topic 718, Compensation—Stock Compensation. Compensation cost is measured at the grant-date fair value, based on the closing price of the Company’s common stock on the grant date, and is recognized over the requisite service period.

Non-cash, restricted stock compensation expense is included in selling, general, and administrative expenses in the

condensed

statements of operations.

The Company accounts for income taxes using the asset-and-liability method in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized for temporary differences between the financial-statement and tax bases of assets and liabilities and are measured using enacted tax rates expected to apply when such differences reverse. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that such assets will not be realized.

As of June 30, 2026, the Company 

recognized a net

 deferred tax asset of $765,997
. As of December
 31
, 2025, the Company had deferred tax assets of $918,141

, which were fully offset by a valuation allowance, resulting in no net deferred tax asset recognized in the balance sheet

 The Company did not have any deferred tax liabilities as of June 30, 2026, or December

, 2025.

The Company recognizes interest and penalties related to income taxes, if any, as a component of income tax expense. As of June 30, 2026, and December 31, 2025, the Company had no accrued interest or penalties related to income taxes and is not currently under examination by any federal or state taxing authorities.

The carrying amounts of financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses, approximate their fair values due to their short-term nature.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), which expands required segment disclosures. The Company adopted the guidance effective January 1, 2025. The adoption did not have a material impact on the Company’s financial statements other than expanded disclosures.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), which enhances income tax disclosure requirements. The Company adopted the guidance effective January 1, 2025. The adoption did not have a material impact on the Company’s financial statements other than expanded disclosures.

The adoption of other recently issued accounting pronouncements is not expected to have a material impact on the Company’s financial statements.