INVENTORIES |
12 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Inventory Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| INVENTORIES | NOTE 5 — INVENTORIES
Management reviews listed inventory items to identify slow-moving or obsolete inventory and evaluates such items for impairment based on estimated net realizable value. At December 31, 2025 and 2024, management determined that the carrying value of certain inventory items exceeded their net realizable value. Accordingly, the Company recognized inventory obsolescence expense of $330,250 and $0 for the years ended December 31, 2025 and 2024, respectively, which is included in cost of revenues in the accompanying consolidated statements of operations.
Inventories consisted of the following at December 31, 2025 and 2024:
Raw materials consisted primarily of glass bottles, aluminum cans, labels, cardboard cartons, flavorings, and sweeteners.
Finished goods consisted of bottled alcoholic and non-alcoholic products.
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