v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED INCOME PER COMMON SHARE

The following table sets forth the computation of basic and diluted loss per common share:

 

             
   Three Months Ended   Six Months Ended 
   June 30,   June 30, 
   2026   2025   2026   2025 
                 
Numerator:                    
                     
Net income/(loss)  $435,548   $320,913   $(457,724)  $(1,092,199)
Preferred Stock Dividends   (163,207)   (163,207)   (326,414)   (326,414)
Numerator for basic and diluted EPS income (loss) available to common shareholders  $272,341   $157,706   $(784,138)  $(1,418,613)
                     
Denominator:                    
Denominator for basic and diluted EPS - Weighted average shares   367,174    338,966    367,174    338,966 
                     
Basic and diluted gain/(loss) per common share  $0.74   $0.47   $(2.14)  $(4.19)
SCHEDULE OF BREAKDOWN OF RENTAL INCOME RECOGNITION

The following table provides the breakdown of rental income recognition (not including the direct finance lease):

 

             
   Three Months Ended   Six Months Ended 
   June 30,   June 30, 
   2026   2025   2026   2025 
                 
Straight-Line Rent  $200,779   $200,779   $401,558   $401,558 
Cash Basis Rent   21,500    35,360    36,400    45,360 
                     
Rental income  $222,279   $236,139   $437,958   $446,918 
SCHEDULE OF INTANGIBLE ASSETS

The following table provides a summary of the Intangible Assets:

 

       Accumulated Amortization   Amortization     
   Cost   Through 12/31/25   For 6 Months ended 6/30/26   Net Book Value 
                     
Asset Intangibles - PWRS  $4,713,548   $2,664,103   $113,744   $1,935,701 
SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

The following table provides a summary of the current estimate of future amortization of Intangible Assets for the subsequent years ending December 31:

 

      
2026 (6 months remaining)  $113,744 
2027  $227,488 
2028  $227,488 
2029  $227,488 
2030  $227,488 
Thereafter  $912,005 
Total  $1,935,701