v3.26.1
Organization and Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of total potential shares to use two method of EPS

   

Original Filing

Allocation of

Undistributed Earnings

   

Amendment

Allocation of

Undistributed Earnings

 
Common Stock     904,312       100.0 %     904,312       63.3 %
Participating Securities, as if Converted to Common Stock           0.0 %     524,501       36.7 %
Total Potential Shares     904,312       100.0 %     1,428,813       100.0 %
Schedule of Basic and Diluted EPS

    As Reported in Original Filing    

As Reported in

the Amendment

    Difference  
Net income   $ 3,472,480     $ 3,472,480     $  
Less: Dividend to investor     (1,488,472 )     (1,488,472 )      
Net income available for Common Stockholders and holders of Participating Securities     1,984,008       1,984,008        
Less: Allocation to Participating Securities             (728,299 )     (728,299 )
Net income attributable to Common Stockholders   $ 1,984,008     $ 1,255,709     $ (728,299 )
Weighted average shares of Common Stock outstanding     5,425,871       5,425,871        
Basic and dilutive EPS   $ 0.37     $ 0.23     $ 0.14  

 

The following table shows the basic EPS, as reported in the Original Filing and as amended in the Amendment, after to giving effect to the Reverse Stock Split:

 

    As Reported in Original Filing     As Reported in Amendment     Difference  
Net income   $ 3,472,480     $ 3,472,480     $  
Less: Dividend to investor     (1,488,472 )     (1,488,472 )      
Net income available for Common Stockholders and holders of Participating Securities     1,984,008       1,984,008        
Less: Allocation to Participating Securities           (728,299 )     (728,299 )
Net income attributable to Common Stockholders   $ 1,984,008     $ 1,255,709     $ (728,299 )
Weighted average shares of Common Stock outstanding     904,312       904,312        
Basic and dilutive EPS   $ 2.19     $ 1.39     $ 0.80