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GOODWILL | 6 Months Ended
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Jun. 30, 2024
GOODWILL |
GOODWILL | NOTE 5 — GOODWILL The following table summarizes the details of the Company’s changes in goodwill:
|  | June 30, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Consumer |  |  |  |  |  |
Opening balance |  | $ | 300,000 |  |  | $ | - |
Additions (reductions) (1) |  |  | - |  |  |  | 300,000 |
Sub-total |  |  | 300,000 |  |  |  | 300,000 |
Commercial |  |  |  |  |  |  |  |
Opening balance |  |  | 3,621,453 |  |  |  | 3,621,453 |
Additions (reductions) |  |  | - |  |  |  | - |
Sub-total |  |  | 3,621,453 |  |  |  | 3,621,453 |
|  | $ | 3,921,453 |  |  | $ | 3,921,453 |
(1) The increase in goodwill of $300 thousand for the year ended December 31, 2023, relates to the Company’s acquisition of Steven Kretchmer, Inc. on September 12, 2023 (“Kretchmer Transaction”). The Kretchmer Transaction remains within the measurement period of ASC 805, Business Combinations. The measurement period is the one-year period after the acquisition date during which the acquirer may adjust the provisional amounts recognized for a business combination.

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