v3.26.1
Right-of-Use Assets and Lease Liabilities – Operating Leases
6 Months Ended
Jun. 30, 2026
Right-of-Use Assets and Lease Liabilities [Abstract]  
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES – OPERATING LEASES

NOTE 9: RIGHT-OF-USE ASSETS AND LEASE LIABILITIES OPERATING LEASES

 

The Company has operating leases for offices and office equipment. The Company uses weighted-average interest rate of 4.07% to determine the present value of the lease payments. The Company’s leases have a remaining weighted-average lease terms of 2.80 years

 

The Company’s lease expense was entirely comprised of operating leases. Lease expense for the three months ended June 30, 2026 and 2025 amounted to $77,160 and $2,700, respectively. Lease expense for the six months ended June 30, 2026 and 2025 amounted to $80,160 and $5,400, respectively.

 

The Company’s ROU asset amortization for the three months ended June 30, 2026 and 2025 was $68,711 and $2,544, respectively. The Company’s ROU asset amortization for the six months ended June 30, 2026 and 2025 was $71,459 and $5,013, respectively. The difference between the lease expense and the associated ROU asset amortization consists of interest. 

  

Right of use assets – operating leases are summarized below:

 

    June 30,
2026
    December 31,
2025
 
Offices   $ 701,732     $ 9,471  
Office equipment     87,981       -  
Right of use assets, net   $ 789,713     $ 9,471  

 

Operating lease liabilities are summarized below:

 

    June 30,
2026
    December 31,
2025
 
Offices   $ 701,732     $ 9,471  
Office equipment     87,981       -  
Lease liability     789,713       9,471  
Less: current portion     (274,369 )     (9,471 )
Lease liability, non-current   $ 515,344     $ -  

 

Maturity analysis under these lease agreements are as follows:

 

For the year ended December 31:      
2026   $ 152,320  
2027     296,640  
2028     296,640  
2029     66,640  
2030 and after     23,130  
Less: Present value discount     (45,657 )
Lease liability   $ 789,713