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Acquisition (Tables) | 9 Months Ended
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Sep. 30, 2025
Acquisition [Abstract] |
Schedule of Assets Acquired and Liabilities Assumed | The purchase price allocation as of the Closing Date and then re-forecasted as of September 30, 2025 was as follows:
Assets acquired: |  | At Closing Date |  |  | At September 30, 2025 |
Accounts receivable |  | $ | 3,535,343 |  |  | $ | 3,535,343 |
Prepaid expenses and other current assets |  |  | 129,233 |  |  |  | 129,233 |
Property and equipment, net |  |  | 738,046 |  |  |  | 738,046 |
Operating lease right-of-use asset |  |  | 212,452 |  |  |  | 212,452 |
Intangible assets |  |  | 7,910,000 |  |  |  | 7,910,000 |
Other assets |  |  | 998,228 |  |  |  | 998,228 |
Total assets acquired |  |  | 13,523,302 |  |  |  | 13,523,302 |
Liabilities assumed: |  |  |  |  |  |  |  |
Accounts payable |  |  | 46,692 |  |  |  | 46,692 |
Accrued expenses and other current liabilities |  |  | 370,059 |  |  |  | 370,059 |
Operating lease liabilities |  |  | 212,452 |  |  |  | 212,452 |
Deferred revenue |  |  | 3,450,000 |  |  |  | 3,450,000 |
Deferred tax liability |  |  | 2,056,600 |  |  |  | 2,056,600 |
Total liabilities assumed |  |  | 6,135,803 |  |  |  | 6,135,803 |
Total identifiable net assets acquired |  |  | 7,387,499 |  |  |  | 7,387,499 |
Total purchase price: (includes $4,000,000 of cash, 4,000,000 shares of Series A Preferred Stock, which had a fair value of $8,200,000 and $704,000 and $352,000 of contingent consideration at the closing and September 30, 2025, respectively) |  |  | 12,904,000 |  |  |  | 12,552,000 |
Goodwill |  | $ | 5,516,501 |  |  | $ | 5,164,501 |
Schedule of Pro Forma Information |
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 30, 2024 |
Total Revenue |  | $ | 5,449,000 |  |  | $ | 19,121,000 |
Net Income from Continuing Operations |  | $ | 214,000 |  |  | $ | 99,000 |

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