v3.26.3
ACQUISITION (Tables) - Harry Kahn Associates, Inc.
6 Months Ended
Jun. 30, 2026
ACQUISITIONS  
Schedule of fair values of the assets acquired and liabilities assumed in the acquisition

  ​ ​ ​

HKA

Date of Acquisition

April 03, 2026

Cash and cash equivalents

$

25,268

Accounts receivables, net

 

62,481

Prepaid expenses

 

5,663

Contract assets

 

194,028

Fixed assets, net

 

1,142

Right of use assets

 

31,119

Intangible Assets

 

327,000

Goodwill

 

316,822

Total assets acquired

 

963,523

Accounts payable

 

23,938

Accrued expenses

 

46,671

Line of credit

 

315,093

Contract liabilities

 

61,863

Other current liabilities

 

36,473

Operating lease liabilities

 

26,889

Note payable

 

203,072

Total liabilities assumed

 

713,999

Net assets acquired

$

249,524

Schedule of preliminary fair values and estimated useful lives of the identifiable intangible assets acquired

  ​ ​ ​

  ​ ​ ​

Estimated Useful

Identifiable Intangible Assets

Fair Value

 

Life (Years)

Technology

$

274,000

 

15

Customer relationships

 

9,000

 

5

Trade names

 

44,000

 

5

Total fair value of intangible assets

$

327,000

 

  ​