v3.26.1
Segment Reporting (Tables)
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Schedule of Segment and Geographic Information

The following table presents segment revenues, the significant expense categories regularly provided to the CODM, and segment net income (loss), which is also consolidated net income (loss):

 

    Three Months Ended     Six Months Ended  
    June 30,     June 30,  
    2026     2025     2026     2025  
Segment revenue:                        
Beverage alcohol   $ 308,197     $ 498,528     $ 530,880     $ 927,868  
Financial services     37,778       -       37,778       -  
Total revenue     345,975       498,528       568,658       927,868  
Less: Segment cost of revenue:                                
Beverage alcohol     295,333       414,022       540,252       813,204  
Financial services     4,740       -       4,740       -  
Total cost of revenue     300,073       414,022       544,992       813,204  
Segment gross profit     45,902       84,506       23,666       114,664  
                                 
Less: other segment items, net (unallocated)                                
General and administrative     1,263,129       2,207,612       4,044,029       4,230,773  
Sales and marketing     -       80,676       105,000       487,529  
Other segment items, net (1)     (3,919,142 )     (1,400 )     (5,912,309 )     (11,606 )
Segment and consolidated net income (loss)   $ 2,701,915     $ (2,202,382 )   $ 1,786,946     $ (4,592,032 )

 

(1) Other segment items comprise interest expense, loss on disposition of assets, the gain on remeasurement of the previously held equity interest in Fusion Five, other income and income tax expense (benefit). These items are not regularly provided to the CODM at a more disaggregated level.
Schedule of Segment Assets by Consolidated Total Assets

The measure of segment assets reviewed by the CODM is consolidated total assets as presented on the condensed consolidated balance sheets, as segment-level asset information is not regularly provided to the CODM.

 

    June 30,     December 31,  
    2026     2025  
Segment and consolidated total assets   $ 140,189,099     $  31,232,458  
Schedule of Revenues by Geographic Areas Revenues are attributed to countries based on the location of the entity generating the revenue:

 

    Three Months Ended     Six Months Ended  
    June 30,     June 30,  
    2026     2025     2026     2025  
United States   $ 308,197     $ 498,528     $ 530,880     $ 927,868  
New Zealand (Fusion Five)     37,778       -       37,778       -  
Total revenues   $ 345,975     $ 498,528     $ 568,658     $ 927,868