v3.26.1
Note 11 - Segments
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Segment Reporting [Text Block]

Note 11   Segments

 

The Company’s business is organized into six reportable segments which aggregate 100% of revenue:

 

 

1)

Real Estate Brokerage Services (Residential)

 

 

2)

Franchising Services

 

 

3)

Coaching Services

 

 

4)

Property Management

 

 

5)

Real Estate Brokerage Services (Commercial)

 

 

6)

Title Settlement and Insurance

 

The reporting segments follow the same accounting policies used in the preparation of the Company’s condensed consolidated financial statements. The following represents the information for the Company’s reportable segments for the three months and six months ended  June 30, 2026 and 2025, respectively.

 

 

Three Months Ended June 30,

 

Six Months Ended June 30,

 

 

2026

 

2025

 

2026

 

2025

 

Revenue by segment

 

 

 

 

 

 

 

 

Real Estate Brokerage Services (Residential)

$

14,655,979

 

$

19,709,947

 

$

27,701,164

 

$

33,980,226

 

Franchising Services

 

21,576

 

 

31,222

 

 

56,699

 

 

70,000

 

Coaching Services

 

299

 

 

122,692

 

 

22,257

 

 

217,226

 

Property Management

 

94,829

 

 

101,642

 

 

195,498

 

 

199,555

 

Real Estate Brokerage Services (Commercial)

 

205,363

 

 

188,020

 

 

478,879

 

 

245,086

 

Title Settlement and Insurance

 

73,670

 

 

78,574

 

 

172,825

 

 

155,778

 

 

$

15,051,716

 

$

20,232,097

 

$

28,627,322

 

$

34,867,871

 

Cost of revenue by segment

 

 

 

 

 

 

 

 

Real Estate Brokerage Services (Residential)

$

13,167,037

 

$

18,028,142

 

$

24,526,784

 

$

30,924,027

 

Franchising Services

 

 

 

113,368

 

 

258

 

 

225,159

 

Coaching Services

 

255

 

 

83,003

 

 

7,455

 

 

138,883

 

Property Management

 

 

 

730

 

 

 

 

1,250

 

Real Estate Brokerage Services (Commercial)

 

151,546

 

 

154,626

 

 

366,520

 

 

188,656

 

Title Settlement and Insurance

 

1,436

 

 

 

 

1,436

 

 

 

 

$

13,320,274

 

$

18,379,869

 

$

24,902,453

 

$

31,477,975

 

Gross profit (loss) by segment

 

 

 

 

 

 

 

 

Real Estate Brokerage Services (Residential)

$

1,488,943

 

$

1,681,805

 

$

3,174,380

 

$

3,056,199

 

Franchising Services

 

21,575

 

 

(82,146

)

 

56,441

 

 

(155,159

)

Coaching Services

 

44

 

 

39,689

 

 

14,802

 

 

78,343

 

Property Management

 

94,829

 

 

100,912

 

 

195,498

 

 

198,305

 

Real Estate Brokerage Services (Commercial)

 

53,817

 

 

33,394

 

 

112,359

 

 

56,430

 

Title Settlement and Insurance

 

72,234

 

 

78,574

 

 

171,389

 

 

155,778

 

 

$

1,731,442

 

$

1,852,228

 

$

3,724,869

 

$

3,389,896

 

G&A by segment

 

 

 

 

 

 

 

 

Real Estate Brokerage Services (Residential)

$

2,898,782

 

$

2,937,005

 

$

6,651,659

 

$

6,448,169

 

Franchising Services

 

2,069

 

 

30,619

 

 

2,444

 

 

110,277

 

Coaching Services

 

14,362

 

 

33,595

 

 

39,239

 

 

73,153

 

Property Management

 

50,933

 

 

90,859

 

 

99,250

 

 

104,898

 

Real Estate Brokerage Services (Commercial)

 

80,667

 

 

36,576

 

 

139,509

 

 

61,318

 

Title Settlement and Insurance

 

93,681

 

 

72,399

 

 

180,047

 

 

130,763

 

 

$

3,140,494

 

$

3,201,053

 

$

7,112,148

 

$

6,928,578

 

 

In addition to the expenses from these segments, corporate expenses net of revenues and adjustments were $746,347 and $(79,811,929), which resulted in the net (loss) income from operations before provision for income taxes of $(2,155,399) and $78,463,104 for the three months ended  June 30, 2026 and 2025, respectively. Corporate other income (expenses), net were $(12,233,496) and $(13,697,099), which resulted in the net loss of $15,620,775 and $17,235,781 for the six-months ended June 30, 2026 and 2025, respectively.

 

The following table disaggregates the Company’s revenue based on the type of sale or service and the timing of satisfaction of performance obligations for the three months ended  June 30, 2026 and 2025, respectively.

 

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Performance obligations satisfied at a point in time

 

$

14,510,659

 

 

$

19,684,804

 

 

$

27,317,112

 

 

$

33,706,356

 

Performance obligations satisfied over time

 

 

541,057

 

 

 

547,293

 

 

 

1,310,210

 

 

 

1,161,515

 

Revenue

 

$

15,051,716

 

 

$

20,232,097

 

 

$

28,627,322

 

 

$

34,867,871