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BUSINESS COMBINATIONS (Tables) | 3 Months Ended
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Mar. 31, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
Schedule of Purchase Price Allocation | The following table presents the fair value of the assets acquired and the liabilities assumed in connection with the business combination.
Net Assets Identified | Fair Value (as finalized on June 30, 2025)
Intangibles | $ | 1,393,300 |
Current Assets | 911,478 |
Deferred Tax Assets | 25,388 |
Accrued Expenses | (16,908) |
Net assets acquired | 2,313,258 |
Goodwill | 686,742 |
Total purchase price | $ | 3,000,000 |
The following table presents the fair value of the assets acquired and the liabilities assumed in connection with the business combination.
Net Assets Identified | Fair Value (as previously reported) | Adjustments | Adjusted Fair Value
Intangibles | $ | 3,400,000 |  | $ | — |  | $ | 3,400,000 |
Current Assets | 2,061,706 |  | — |  | 2,061,706 |
Deferred Tax Assets | 164,408 |  | — |  | 164,408 |
Accrued Expenses | (844,798) |  | — |  | (844,798) |
Other Liabilities | (1,906,544) |  | — |  | (1,906,544) |
Net assets acquired | 2,874,772 |  | — |  | 2,874,772 |
Goodwill | 6,390,425 |  | — |  | 6,390,425 |
Total purchase price | $ | 9,265,197 |  | $ | — |  | $ | 9,265,197 |
Schedule of Intangible Assets Acquired | Intangible assets were comprised of the following:
Asset Type | Fair Value | Useful Life | Valuation Methodology
Customer relationships | $ | 1,393,300 |  | 10 years | Multi-period excess earnings method
Total fair value | $ | 1,393,300 |  |  |
Intangible assets were comprised of the following:
Asset Type | Fair Value | Useful Life | Valuation Methodology
Customer relationships | $ | 2,900,000 |  | 10 years | Multi-period excess earnings method
Trade Name | 500,000 |  | 3 years | Relief from royalty method
Total fair value | $ | 3,400,000 |  |  |

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- Definition Tabular disclosure of finite-lived and indefinite-lived intangible assets acquired in business combination. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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