v3.26.1
Commitments and Contingencies
6 Months Ended
Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 13. Commitments and Contingencies

 

Finance Leases

 

The Company has finance lease arrangements related primarily to storage, terminaling, and transportation equipment. Certain finance lease obligations are subject to forbearance arrangements and revised payment terms.

 

As of June 30, 2026 and December 31, 2025, respectively, finance lease liabilities consisted of the following:

 

               
Description   June 30,
2026
    December 31,
2025
 
Principal portion of finance lease obligations   $ 8,711,783     $ 8,711,784  
Accrued interest   $ 837,482     $ 390,068  
Total finance lease liabilities (current)   $ 9,549,265     $ 9,101,852  

 

Operating Leases

 

The Company leases office space, land, trucking yards, and equipment under non-cancelable operating lease agreements with remaining lease terms ranging from less than one year to approximately two years. The right-of-use assets for operating leases as of June 30, 2026 and December 31, 2025 were $191,769 and $494,755, respectively. Lease expense for the three and six months ended June 30, 2026 totaled $98,129 and $190,259, respectively. Lease expense for the three and six months ended June 30, 2025 totaled $78,876 and $157,672, respectively.

 

Operating lease liabilities consisted of the following:

 

       
2026     119,008  
2027     141,509  
2028     -  
2029     -  
Thereafter     -  
Total undiscounted lease payments     260,517  
Less: Imputed interest     (68,748 )
Present value of lease payments     191,769  
Operating lease liabilities, current     191,769  
Operating lease liabilities, long-term     0  
Operating lease liability     191,769  
Weighted-average remaining lease term (mo.)     9.24  
Weighted-average discount rate     4.58 %