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Leases - The Company as Lessee | 12 Months Ended
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Dec. 31, 2024
Time charterin contracts [Abstract] |
Leases - The Company as Lessee | 18. Leases – The Company as Lessee Office lease In January 2021, the Company entered into an agreement to lease office space from a related party for a period until December 2022 at an amount of EUR 7,000 ($8,279) per month. In January 2023, the Company entered into a new agreement to lease office space from a related party for a 2-year period at an amount of EUR 8,000 ($8,855) per month. The Company determined these office leases to be operating leases and recorded the related right-of-use-assets within operating lease right-of-use-assets and the lease liabilities within operating lease liabilities in the accompanying consolidated balance sheets and the lease expense within General and administrative expenses in the accompanying consolidated statements of income (Note 3). Lease Disclosures Under ASC 842 Operating lease right-of-use assets and lease liabilities as of December 31, 2023, and 2024 as follows:
Description |  | Location in balance sheet |  | December 31, 2023 |  |  | December 31, 2024 |
Non current assets: |  |  |  |  |  |  |  |  |  |
Office leases |  | Operating lease right-of-use assets |  | $ | 99,379 |  |  |  | — |
|  |  |  | $ | 99,379 |  |  |  | — |
Liabilities: |  |  |  |  |  |  |  |  |  |
Office leases |  | Current portion of operating lease liabilities |  | $ | 71,173 |  |  |  | — |
Lease liabilities – current portion |  |  |  | $ | 71,173 |  |  |  | — |
Office leases |  | Non-Current portion of operating lease liabilities |  | $ | 28,206 |  |  |  | — |
Lease liabilities – non-current portion |  |  |  | $ | 28,206 |  |  |  | — |
The Operating lease right-of-use asset and Operating lease liabilities represent the present value of lease payments for the remaining term of the lease. The table below presents the components of the Company’s lease expenses:
Description |  | Location in statement of operations |  | 2022 |  |  | 2023 |  |  | 2024 |
Lease expense for office leases |  | General and administrative expenses |  |  | 88,326 |  |  |  | 104,167 |  |  |  | 103,445 |
The cash paid for operating leases with terms greater than 12 months for the years ended December 31, 2022, 2023 and 2024 amounted to $88,326, $104,167 and $103,445, respectively.

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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