| Schedule of Purchase Consideration is as Follows, Based on Sales |
The purchase consideration is summarized below: | Cash | | $ | 1,000,000 | | | Note payable | | | 3,000,000 | | | Common stock (4,200,000 shares x $2.00) | | | 8,400,000 | | | Total estimated purchase price | | $ | 12,400,000 | |
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| Schedule of Sets Forth the Preliminary Allocation of the Purchase Price |
The following table sets forth the preliminary allocation of the purchase price. Contract assets and contract liabilities have been recognized and measured in accordance with ASC 606, Revenue from Contracts with Customers, consistent with ASU 2021-08, and other identifiable assets and liabilities have been measured at their estimated acquisition-date amounts. The allocation is preliminary and subject to change during the measurement period as the Company completes its valuations. | Assets acquired: | | | | | Cash and cash equivalents | | $ | 13,439,400 | | | Contract receivables | | | 101,954,686 | | | Retention receivables | | | 34,503,368 | | | Contract assets (costs and estimated earnings in excess of billings on uncompleted contracts) | | | 3,528,138 | | | Due from affiliate | | | 35,328,981 | | | Reserve for amounts due from affiliate | | | (29,917,458 | ) | | Due from affiliate, net | | | 5,411,523 | | | Prepaid expenses and other current assets | | | 195,287 | | | Property and equipment, net | | | 354,813 | | | Operating lease right-of-use assets | | | 851,701 | | | Deferred tax asset | | | 75,845 | | | Deposit | | | 10,000 | | | Customer-related and contract-based intangible assets | | | - | | | Total identifiable assets acquired | | $ | 160,324,761 | | | | | | | | | Liabilities assumed: | | | | | | Accounts payable | | $ | 103,896,473 | | | Retention payable | | | 33,806,194 | | | Accrued salaries and other current liabilities | | | 726,681 | | | Accrued liabilities – related parties | | | 6,314,423 | | | Contract liabilities | | | 17,203,905 | | | Obligation under future receivables financing, net | | | 16,113,228 | | | Current portion of operating lease liabilities | | | 267,691 | | | Current portion of long-term debt | | | 28,169 | | | Operating lease liabilities, net of current portion | | | 584,010 | | | Long-term debt, net of current portion | | | 98,180 | | | Total liabilities assumed | | $ | 179,038,954 | | | | | | | | | Net identifiable liabilities assumed | | $ | 18,714,193 | | | Total purchase price | | | 12,400,000 | | | Goodwill | | $ | 31,114,193 | |
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| Schedule of Activity Under the Future Receivable Obligation [Table Text Block] |
The activity under the future receivable obligation for the three months ended June 30, 2026 was as follows: | April 1, 2026 | | $ | 16,113,228 | | | Payments made | | | (16,052,804 | ) | | Interest amortized | | | 3,590,302 | | | June 30, 2026 | | $ | 3,650,726 | |
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| Schedule of Pro Forma Summary Tables |
Pro forma Summary Tables | | | FOR THE SIX MONTHS ENDED JUNE 30, 2026 | | | | | KiNRG | | | TRINITY | | | Adjustments | | | Notes | | | Combined | | | Revenues | | $ | - | | | $ | 589,185,442 | | | | | | | | | | | $ | 589,185,442 | | | | | | | | | | | | | | | | | | | | | | | | | Net income (loss) from continuing operations | | $ | 1,544,537 | | | $ | 26,479,722 | | | | (6,979,579 | ) | | | (1) | | | $ | 21,044,680 | | | | | FOR THE SIX MONTHS ENDED JUNE 30, 2025 | | | | | KiNRG | | | TRINITY | | | Adjustments | | | Notes | | | Combined | | | Revenues | | $ | - | | | $ | 82,846,589 | | | | | | | | | | | $ | 82,846,589 | | | | | | | | | | | | | | | | | | | | | | | | | Net income (loss) from continuing operations | | $ | (472,473 | ) | | $ | 1,110,901 | | | | (202,377 | ) | | | (2) | | | $ | 436,051 | | | (1) | Remove acquisition-related costs of $68,130 and interest income of $7,047,709 related to amounts due from affiliate fully reserved in consolidation. | | (2) | Remove interest income of $202,377 related to amounts due from affiliate fully reserved in consolidation. |
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