| Schedule of Segment Information |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Corporate and | | | | SUNation NY | | HEC | | Other | | Total | Three Months Ended June 30, 2026 | | | | | | | | | | | | Sales | $ | 5,374,665 | | $ | 2,787,322 | | $ | — | | $ | 8,161,987 | Cost of sales | | 3,959,265 | | | 2,073,200 | | | — | | | 6,032,465 | Gross profit | | 1,415,400 | | | 714,122 | | | — | | | 2,129,522 | Operating expenses: | | | | | | | | | | | | Selling, general and administrative expenses | | 2,351,425 | | | 826,553 | | | 1,005,119 | | | 4,183,097 | Amortization expense | | 203,125 | | | 356,250 | | | — | | | 559,375 | Transaction costs | | — | | | — | | | 570,516 | | | 570,516 | Total operating expenses | | 2,554,550 | | | 1,182,803 | | | 1,575,635 | | | 5,312,988 | Operating loss | | (1,139,150) | | | (468,681) | | | (1,575,635) | | | (3,183,466) | Other income (expense): | | | | | | | | | | | | Investment and other income | | 6,394 | | | — | | | 7,115 | | | 13,509 | Gain on sale of assets | | — | | | — | | | 1,000 | | | 1,000 | Interest expense | | (75,177) | | | — | | | (83,298) | | | (158,475) | Other (expense) income, net | | (68,783) | | | — | | | (75,183) | | | (143,966) | Net loss before income taxes | $ | (1,207,933) | | $ | (468,681) | | $ | (1,650,818) | | $ | (3,327,432) | | | | | | | | | | | | | Depreciation and amortization | $ | 246,727 | | $ | 375,702 | | $ | — | | $ | 622,429 | | | | | | | | | | | | | Capital expenditures | $ | 2,500 | | $ | — | | $ | — | | $ | 2,500 | | | | | | | | | | | | | Assets | $ | 22,759,005 | | $ | 15,225,023 | | $ | 2,937,773 | | $ | 40,921,801 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Corporate and | | | | SUNation NY | | HEC | | Other | | Total | Three Months Ended June 30, 2025 | | | | | | | | | | | | Sales | $ | 9,820,849 | | $ | 3,243,405 | | $ | — | | $ | 13,064,254 | Cost of sales | | 5,859,827 | | | 2,364,910 | | | — | | | 8,224,737 | Gross profit | | 3,961,022 | | | 878,495 | | | — | | | 4,839,517 | Operating expenses: | | | | | | | | | | | | Selling, general and administrative expenses | | 3,746,504 | | | 1,021,320 | | | 1,675,905 | | | 6,443,729 | Amortization expense | | 203,125 | | | 356,250 | | | — | | | 559,375 | Total operating expenses | | 3,949,629 | | | 1,377,570 | | | 1,675,905 | | | 7,003,104 | Operating income (loss) | | 11,393 | | | (499,075) | | | (1,675,905) | | | (2,163,587) | Other income (expense): | | | | | | | | | | | | Investment and other income | | — | | | — | | | 27,661 | | | 27,661 | Fair value remeasurement of warrant liability | | — | | | — | | | (7,531,044) | | | (7,531,044) | Fair value remeasurement of contingent forward contract | | — | | | — | | | 789,588 | | | 789,588 | Fair value remeasurement of contingent value rights | | — | | | — | | | 6,271 | | | 6,271 | Financing fees | | — | | | — | | | (559,938) | | | (559,938) | Interest expense | | — | | | — | | | (162,130) | | | (162,130) | Other (expense) income, net | | — | | | — | | | (7,429,592) | | | (7,429,592) | Net loss before income taxes | $ | 11,393 | | $ | (499,075) | | $ | (9,105,497) | | $ | (9,593,179) | | | | | | | | | | | | | Depreciation and amortization | $ | 251,048 | | $ | 374,381 | | $ | — | | $ | 625,429 | | | | | | | | | | | | | Capital expenditures | $ | — | | $ | 8,817 | | $ | — | | $ | 8,817 | | | | | | | | | | | | | Assets | $ | 24,140,111 | | $ | 16,935,705 | | $ | 3,054,034 | | $ | 44,129,850 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Corporate and | | | | SUNation NY | | HEC | | Other | | Total | Six Months Ended June 30, 2026 | | | | | | | | | | | | Sales | $ | 10,528,508 | | $ | 4,827,928 | | $ | — | | $ | 15,356,436 | Cost of sales | | 7,845,378 | | | 3,790,288 | | | — | | | 11,635,666 | Gross profit | | 2,683,130 | | | 1,037,640 | | | — | | | 3,720,770 | Operating expenses: | | | | | | | | | | | | Selling, general and administrative expenses | | 5,148,696 | | | 1,613,546 | | | 2,782,277 | | | 9,544,519 | Amortization expense | | 406,250 | | | 712,500 | | | — | | | 1,118,750 | Transaction costs | | — | | | — | | | 570,516 | | | 570,516 | Total operating expenses | | 5,554,946 | | | 2,326,046 | | | 3,352,793 | | | 11,233,785 | Operating loss | | (2,871,816) | | | (1,288,406) | | | (3,352,793) | | | (7,513,015) | Other income (expense): | | | | | | | | | | | | Investment and other income | | — | | | 337 | | | 61,800 | | | 62,137 | Gain on sale of assets | | — | | | — | | | 3,700 | | | 3,700 | Interest expense | | — | | | — | | | (291,924) | | | (291,924) | Gain on debt extinguishment | | — | | | — | | | 332,412 | | | 332,412 | Other income (expense), net | | — | | | 337 | | | 105,988 | | | 106,325 | Net loss before income taxes | $ | (2,871,816) | | $ | (1,288,069) | | $ | (3,246,805) | | $ | (7,406,690) | | | | | | | | | | | | | Depreciation and amortization | $ | 493,413 | | $ | 751,553 | | $ | — | | $ | 1,244,966 | | | | | | | | | | | | | Capital expenditures | $ | 2,500 | | $ | — | | $ | — | | $ | 2,500 |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Corporate and | | | | SUNation NY | | HEC | | Other | | Total | Six Months Ended June 30, 2025 | | | | | | | | | | | | Sales | $ | 19,365,403 | | $ | 6,335,489 | | $ | — | | $ | 25,700,892 | Cost of sales | | 11,731,799 | | | 4,698,251 | | | — | | | 16,430,050 | Gross profit | | 7,633,604 | | | 1,637,238 | | | — | | | 9,270,842 | Operating expenses: | | | | | | | | | | | | Selling, general and administrative expenses | | 7,594,004 | | | 1,997,994 | | | 2,891,029 | | | 12,483,027 | Amortization expense | | 406,250 | | | 712,500 | | | — | | | 1,118,750 | Total operating expenses | | 8,000,254 | | | 2,710,494 | | | 2,891,029 | | | 13,601,777 | Operating (loss) income | | (366,650) | | | (1,073,256) | | | (2,891,029) | | | (4,330,935) | Other income (expenses): | | | | | | | | | | | | Investment and other income | | — | | | — | | | 75,826 | | | 75,826 | Fair value remeasurement of warrant liability | | — | | | — | | | (7,531,044) | | | (7,531,044) | Fair value remeasurement of contingent forward contract | | — | | | — | | | 899,080 | | | 899,080 | Fair value remeasurement of contingent value rights | | — | | | — | | | 25,450 | | | 25,450 | Financing fees | | — | | | — | | | (1,136,532) | | | (1,136,532) | Interest expense | | — | | | — | | | (733,370) | | | (733,370) | Loss on debt extinguishment | | — | | | — | | | (343,471) | | | (343,471) | Other (expense) income, net | | — | | | — | | | (8,744,061) | | | (8,744,061) | Net loss before income taxes | $ | (366,650) | | $ | (1,073,256) | | $ | (11,635,090) | | $ | (13,074,996) | | | | | | | | | | | | | Depreciation and amortization | $ | 502,098 | | $ | 750,646 | | $ | — | | $ | 1,252,744 | | | | | | | | | | | | | Capital expenditures | $ | — | | $ | 8,817 | | $ | — | | $ | 8,817 |
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