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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Summary of Significant Accounting Policies [Abstract]

Schedule of Estimated Useful Lives by Asset

The estimated useful lives by asset classification are generally as follows:

		Estimated Useful Life
Furniture and fixtures		3 – 7 years
Office equipment		3 – 5 years
Vehicles		5 years

Schedule of Disaggregated Revenue

The following table provides information about disaggregated revenue by revenue stream.

		Three Months Ended September 30, 2025				Three Months Ended September 30, 2024
Real estate service revenue
Real estate agency commission		$	199,048			$	299,789
Property management service			2,927				4,046
Home renovation service			-				84,100
Mortgage referral fee			3,500				-
Rental commissions			18,930				-
Total real estate service revenue			224,405				387,935
Revenue from property purchases and sales through Cash Offer			5,183,272				1,670,000
Total revenues		$	5,407,677			$	2,057,935

		Nine Months Ended September 30, 2025				Nine Months Ended September 30, 2024
Real estate service revenue
Real estate agency commission		$	435,134			$	591,680
Property management service			6,461				11,784
Home renovation service			82,769				203,726
Mortgage referral fee			30,103				4,050
Rental commissions			18,930				-
Total real estate service revenue			573,397				811,240
Revenue from property purchases and sales through Cash Offer			15,343,262				4,610,544
Total revenues		$	15,916,659			$	5,421,784

Schedule of Segment Revenue, Segment Profit or Loss

The following table presents the segment revenue, segment profit or loss, and significant segment expenses included in the measure of segment performance for the three months ended September 30, 2025 and 2024:

		Three Months Ended September 30, 2025				Three Months Ended September 30, 2024
Segment revenues(1)		$	5,407,677			$	2,057,935
Less:
Cost of revenues			5,201,580				1,553,307
Segment gross profit			206,097				504,628
Less:
Payroll and payroll tax expenses			45,957				34,834
Legal and accounting expenses			59,405				34,164
Rent expense			44,871				11,513
Other segment items(2)			35,684				16,786
Depreciation and amortization			10,831				4,704
Interest expense			616				741
Income tax expense			9,038				117,777
Segment net income		$	(305	)		$	284,109
Reconciliation of profit or loss
Adjustments and reconciling items			-				-
Consolidated net income		$	(305)			$	284,109

		Nine Months Ended September 30, 2025				Nine Months Ended September 30, 2024
Segment revenues(1)		$	15,916,659			$	5,421,784
Less:
Cost of revenues			15,339,103				4,533,990
Segment gross profit			577,556				887,794
Less:
Payroll and payroll tax expenses			147,296				117,329
Legal and accounting expenses			105,976				149,443
Rent expense			68,920				34,368
Other segment items(2)			91,511				27,090
Depreciation and amortization			20,238				14,059
Interest expense			1,945				2,311
Income tax expense			46,928				167,905
Segment net income		$	94,742			$	375,289
Reconciliation of profit or loss
Adjustments and reconciling items			-				-
Consolidated net income		$	94,742			$	375,289

(1) Segment revenues represent revenues from external customers and are consistent with consolidated net revenues as reported in the Company’s consolidated statements of income. The Company had no intra-entity sales or transfers for the periods presented.

(2) Other segment items include marketing expenses, business license expenses, office expenses, and other overhead expenses.

Schedule of Segment Assets and Expenditures for Segment Assets

Expenditures for segment assets include additions to long-lived assets.

		September 30, 2025				December 31, 2024
Segment assets		$	8,624,302			$	3,429,513

		Three Months Ended September 30, 2025				Three Months Ended September 30 2024
Expenditures for segment assets(1)		$	303,650			$	-

		Nine Months Ended September 30, 2025				Nine Months Ended September 30, 2024
Expenditures for segment assets(1)		$	303,650			$	2,463

(1)	Expenditures for the three months ended September 30, 2025, included purchases of office equipment ($0), furniture ($217,000), Leasehold Improvement ($86,650) and a trademark ($0). Expenditures for the three months ended September 30, 2024, included purchases of office equipment ($0), furniture ($0), Leasehold Improvement ($0) and a trademark ($0).
	Expenditures for the nine months ended September 30, 2025, included purchases of office equipment ($0), furniture ($217,000), Leasehold Improvement ($86,650) and a trademark ($0). Expenditures for the nine months ended September 30, 2024, included purchases of office equipment ($1,082), furniture ($982), Leasehold Improvement ($0) and a trademark ($399).

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