Segment Reporting |
9 Months Ended |
|---|---|
Sep. 30, 2026 | |
| Segment Reporting [Abstract] | |
| Segment Reporting | Note 17 — Segment Reporting
The Company has determined that it operates as a operating and reporting segment in accordance with ASC 280, Segment Reporting. This is due to the key decisions and allocation of resources happening in a centralized manner based on the review of the Company’s Chief Operating Decision Maker (“CODM”), Benjamin Kovler, the Company’s and Interim The CODM uses operating income (loss) from continuing operations, as presented in the Condensed Consolidated Statements of Operations and compared against budget, to assess performance and allocate resources. The significant segment expenses and other segment items regularly provided to the CODM are also reflected in the Condensed Consolidated Statements of Operations. The disaggregation of sales from hemp-derived THC products (non-licensing) and Licensing Revenue is presented in Note 2 – Revenue. There is no cost of goods sold associated with the Licensing Revenue, and the CODM does not review expense allocations, amortization expense or specific assets when reviewing Licensing Revenue. The CODM is not regularly provided with segment asset information because resources are allocated based on consolidated operating results. |