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Business Combinations (Tables)

12 Months Ended

Dec. 31, 2024

Business Combinations [Line Items]

Schedule of Preliminary Purchase Price Allocation to Total Assets Acquired and Liabilities

The table below represents the final purchase price allocation to total assets acquired and liabilities assumed and the associated estimated useful lives as of the acquisition date.

		Initial Amounts Recognized as of the acquisition date				Measurement Period Adjustment				Final Purchase Price Allocation
Cash & Cash Equivalents		$	50,786			$	-			$	50,786
Accounts Receivable			15,745				(15,745	)			-
Other Current Assets			2,050				-				2,050
Net Property Plant & Equipment			76,350				-				76,350
Goodwill(1)			549,494				(459,517	)			89,977
Intangible assets			-				26,000				26,000
Accounts Payable			(46,506	)			46,506				-
Accrued Expenses			(36,480	)			-				(36,480	)
Dividend Payable			(31,381	)			-				(31,381	)
Long Term Loans			(54,662	)			-				(54,662	)
Net assets acquired		$	525,396			$	(402,756	)		$	122,640

(1) During the measurement period, the Company recorded a measurement period adjustment to the preliminary purchase price allocation (“PPA”). This adjustment reduced goodwill due to eliminating intercompany transactions affecting the PPA and removed previously recognized contingent consideration, which was recorded as compensation expense under ASC 805.

The table below represents the final purchase price allocation to total assets acquired and liabilities assumed and the associated estimated useful lives as of the acquisition date.

		Final Purchase Price Allocation
Cash & cash equivalents		$	1,911
Accounts receivable			42,536
Other current assets			7,895
Net property plant & equipment			3,715
Goodwill			1,708,915
Intangible assets			1,135,000
Accounts payable			(160,815	)
Accrued expenses			(231,197	)
Other current liabilities			(65,675	)
Debt assumed			(1,238,785	)
Net assets acquired		$	1,203,500

The table below represents the final purchase price allocation to total assets acquired and liabilities assumed and the associated estimated useful lives as of the acquisition date.

		Initial Amounts Recognized as of the acquisition date				Measurement Period Adjustment				Final Purchase Price Allocation
Cash & cash equivalents		$	442,439			$	-			$	442,439
Accounts receivable			92,822								92,822
Goodwill(1)			2,248,782				138,438				2,387,220
Intangible assets			1,434,000								1,434,000
Accounts payable			(3,794	)							(3,794	)
Other current liabilities			(251,249	)							(251,249	)
Net assets acquired		$	3,963,000			$	138,438			$	4,101,438

(1) During the measurement period, adjustments were made to the recorded value of goodwill based on the newly available information regarding the fair values of the acquired assets and liabilities.

Schedule of Allocation to Identifiable Intangible Assets Acquired

The purchase price allocation to identifiable intangible assets acquired subject to amortization consists of the following:

		Estimated Useful Life (in years)				Gross Value				Accumulated Amortization				Net Book Value
Definite Lived Intangible Assets:
Trademarks and trade names			5			$	8,500			$	1,118			$	7,382
Customer and other relationships			6				17,500				1,918				15,582
Balance, December 31, 2024						$	26,000			$	3,036			$	22,964

The purchase price allocation to identifiable intangible assets acquired subject to amortization consists of the following:

		Estimated Useful Life (in years)				Gross Value				Accumulated Amortization				Net Book Value
Definite Lived Intangible Assets:
Developed technology			5			$	800,000			$	75,397			$	724,603
Trademarks and trade names			9				272,000				14,242				257,758
Customer and other relationships			10				63,000				2,969				60,031
Balance, December 31, 2024						$	1,135,000			$	92,608			$	1,042,392

The purchase price allocation to identifiable intangible assets acquired subject to amortization consists of the following:

		Estimated Useful Life (in years)				Gross Value				Accumulated Amortization				Net Book Value
Definite Lived Intangible Assets:
Trademarks and trade names			15			$	1,434,000			$	29,859			$	1,404,141
Balance, December 31, 2024						$	1,434,000			$	29,859			$	1,404,141

Schedule of Estimate Amortization Expense

The following table outlines the estimated future amortization expense related to intangible assets held as of December 31, 2024:

Years Ending December 31:		Amount
2025			473,256
2026			473,256
2027			473,256
2028			473,256
2029			330,063
Thereafter			1,062,319
Total		$	3,285,406

Business Combination [Member]

Business Combinations [Line Items]

Schedule of Estimate Amortization Expense

We estimate amortization expense for the next five years and beyond will be as follows:

Years Ending December 31:		Amount
2025			4,617
2026			4,617
2027			4,617
2028			4,617
2029			3,499
Thereafter			999
Total		$	22,966

We estimate amortization expense for the next five years and beyond will be as follows:

Years Ending December 31:		Amount
2025			196,522
2026			196,522
2027			196,522
2028			196,522
2029			121,125
Thereafter			135,179
Total		$	1,042,392

We estimate amortization expense for the next five years and beyond will be as follows:

Years Ending December 31:		Amount
2025			95,600
2026			95,600
2027			95,600
2028			95,600
2029			95,600
Thereafter			926,141
Total		$	1,404,141

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