SEGMENT REPORTING |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Segment Reporting [Abstract] | |
| SEGMENT REPORTING | NOTE 3 – SEGMENT REPORTING Adoption of ASU 2023-07 Effective January 1, 2025, the Company adopted Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments require enhanced disclosures regarding significant segment expenses, the title and role of the Chief Operating Decision Maker (“CODM”), and other segment items. The amendments were applied retrospectively to all periods presented. The adoption did not change the Company’s identification of its operating and reportable segment and did not have a material impact on the Company’s financial position, results of operations, or cash flows. Operating and Reportable Segment The Company operates as a single reportable segment. Chief Operating Decision Maker The Company’s Chief Executive Officer serves as the CODM. The CODM evaluates performance and allocates resources based on consolidated financial information. Measure of Segment Profit The measure of segment profit used by the CODM is consolidated net income, consistent with the amount reported in the Company’s Statements of Operations. This measure is used to assess performance and determine resource allocation. The Company does not present additional segment-level measures of profit because no other measures are regularly reviewed by the CODM for decision-making purposes. Significant Segment Expenses In accordance with ASU 2023-07, the following expense categories are significant expenses that are regularly provided to the CODM and are included within operating expenses in the Statements of Operations: E-commerce fulfillment fees Freight and delivery expenses Compensation expenses These amounts are further described in Note 7 , Selling, General, and Administrative Expenses.Other Segment Items Other segment items consist of the remaining operating expenses not separately disclosed above, together with interest expense and income tax expense (benefit), which are not individually reviewed by the CODM as separate components for purposes of evaluating segment performance. |