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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Benefit | Income tax benefit for the year ended December 31, 2025 is as follows:
Current: |  |  |
Federal |  | $ | — |
State |  |  | — |
Foreign |  |  | — |
|  |  | — |
Deferred: |  |  |
Federal |  |  | (34,589,736 | )
State |  |  | (8,428,170 | )
Foreign |  |  | — |
Benefits of operating loss carryforwards |  |  | (1,637,851 | )
|  |  | (44,655,757 | )
|  | $ | (44,655,757 | )
Income tax benefit for the year ended December 31, 2024 is as follows:
Current: |  |  |
Federal |  | $ | 6,205,464 |
State |  |  | 914,465 |
|  |  | 7,119,929 |
Deferred: |  |  |
Federal |  |  | (6,646,568 | )
State |  |  | (1,818,322 | )
|  |  | (8,464,890 | )
|  | $ | (1,344,961 | )
Schedule of Income Tax Expense (Benefit) , Federal Statutory Rate | Income tax benefit for the year ended December 31, 2025 differs from the amounts that would result from applying the federal statutory rate of 21% to the Company’s pre-tax loss as follows:
|  |  |  |  | Percentage of |
|  | Amount |  |  | Pre-Tax Loss |
Expected tax benefit |  | $ | (50,656,689 | ) |  |  | 21 | %
State income taxes, net of federal benefit |  |  | (7,258,604 | ) |  |  | 3 | %
Change in valuation allowance |  |  | 12,576,428 |  |  |  | -5 | %
Non-deductible items |  |  | 323,188 |  |  |  | 0 | %
Other |  |  | 359,920 |  |  |  | 0 | %
|  | $ | (44,655,757 | ) |  |  | 19 | %
Income tax benefit for the year ended December 31, 2024 differs from the amounts that would result from applying the federal statutory rate of 21% to the Company’s loss before taxes as follows:
Expected tax benefit |  | $ | (1,532,372 | )
State income taxes, net of federal benefit |  |  | (310,137 | )
Tax rate adjustments |  |  | (258,484 | )
Change in valuation allowance |  |  | (296,180 | )
Non-deductible items |  |  | 560,477 |
Other |  |  | 491,735 |
|  | $ | (1,344,961 | )
Schedule of Components of Deferred Tax Assets and Liabilities | Temporary differences that give rise to the components of deferred tax assets and liabilities are as follows:
|  | December 31, |
|  | 2024 |  |  | 2025 |
Deferred tax assets: |  |  |  |  |  |
Allowance for credit losses |  | $ | 428,820 |  |  | $ | 612,719 |
Other assets |  |  | 2,316,033 |  |  |  | 1,898,118 |
Deferred interest |  |  | 5,979,713 |  |  |  | 4,268,102 |
Operating lease liabilities |  |  | 10,123,133 |  |  |  | 8,695,410 |
Other long-term liabilities |  |  | 1,846,108 |  |  |  | 1,863,231 |
Stock-based compensation |  |  | 100,499 |  |  |  | 34,168 |
Interest expense limitation |  |  | 16,373,283 |  |  |  | 20,211,886 |
Net operating losses |  |  | 253,754 |  |  |  | 1,880,780 |
Subtotal |  |  | 37,421,343 |  |  |  | 39,464,414 |
Valuation allowance |  |  | — |  |  |  | (15,798,830 | )
Total |  |  | 37,421,343 |  |  |  | 23,665,584 |
Deferred tax liabilities: |  |  |  |  |  |
Prepaid expenses |  |  | (183,912 | ) |  |  | (195,288 | )
Property and equipment |  |  | (4,320,397 | ) |  |  | (4,046,450 | )
Operating lease right-of-use assets |  |  | (9,264,058 | ) |  |  | (7,905,364 | )
Intangibles |  |  | (87,400,913 | ) |  |  | (30,559,893 | )
Total |  |  | (101,169,280 | ) |  |  | (42,706,995 | )
Net deferred tax liabilities |  | $ | (63,747,937 | ) |  | $ | (19,041,411 | )
Summary of Income Taxes Paid | Income taxes paid for the year ended December 31, 2025 are as follows:
Federal taxes |  | $ | 2,539,925 |
State and local taxes: |  |  |
Florida |  |  | 235,000 |
Georgia |  |  | 6,826 |
Massachusetts |  |  | 680,200 |
Michigan |  |  | 160,000 |
New Jersey |  |  | 65,254 |
North Carolina |  |  | 49,500 |
Pennsylvania |  |  | 120,333 |
Other |  |  | 13,048 |
|  | $ | 3,870,086 |

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