v3.26.1
SCHEDULE OF PRELIMINARY ALLOCATION OF CONSIDERATION AND FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($)
May 22, 2026
Jun. 30, 2026
Dec. 31, 2025
FAIR VALUE OF LIABILITIES ASSUMED      
Goodwill   $ 5,499,795 $ 570,000
Bellhart [Member]      
FAIR VALUE OF ASSETS ACQUIRED      
Cash and cash equivalents $ 294,962    
Inventory 1,193,777    
Property, plant and equipment, net 213,073    
Right-of-use assets 662,496    
Amount attributable to assets acquired 2,364,308    
FAIR VALUE OF LIABILITIES ASSUMED      
Accounts payable 1,296,293    
Long-term debt 303,385    
Lease liabilities 693,996    
Amount attributable to liabilities assumed 2,293,674    
Net identifiable assets acquired 70,634    
Business Combination, Consideration Transferred 920,000    
Business Combination, Recognized Asset Acquired to Liability Assumed, Excess (Less) 70,634    
Goodwill $ 849,366 $ 849,366 [1] [1]
[1] On May 22, 2026, the Company completed the acquisition of 100% of the equity interests of Bellhart Marine Group, LLC, along with its affiliated entities Bellhart Marine Services, LLC, Specialized Mechanical Services, LLC, and Specialized Mechanical Services, Inc. (collectively, “Bellhart”), a marine service, refit, and mechanical services platform. The aggregate purchase price was $750,000 in cash plus the assumption of specified seller liabilities of $170,000, for total consideration transferred of $920,000.