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SEGMENT INFORMATION AND DISAGGREGATION OF REVENUES | 6 Months Ended
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Jun. 30, 2025
Segment Information And Disaggregation Of Revenues |
SEGMENT INFORMATION AND DISAGGREGATION OF REVENUES | NOTE 7. SEGMENT INFORMATION AND DISAGGREGATION OF REVENUES The Company operates in two operating segments: Grocery and Wellness. In accordance with ASC 280, these segments have been aggregated into a single reportable segment because they share similar economic characteristics and meet all aggregation criteria, including similar nature of products sold, product acquisition process, customer base, distribution methods, and regulatory environment. The Company’s CODM reviews financial results and allocates resources at the consolidated level, as the aggregated segments operate as one integrated business unit. No segment-specific financial metrics are used by the CODM to assess performance. The Company adopted ASU 2023-07 effective January 1, 2024, on a retrospective basis. As the Company operates as a single reportable segment, the adoption did not have an impact on the Company’s consolidated financial statements. However, it did result in enhanced disclosures related to segment expenses and reconciliations to consolidated totals. Specifically, the Company has begun disclosing segment-specific expenses that are regularly reviewed by the CODM, Jeffrey Holman, the Company’s Chief Executive Officer, in accordance with the new standard. The following table summarizes the significant segment expenses: SCHEDULE OF SIGNIFICANT SEGMENT EXPENSES
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Advertising |  | $ | 84,061 |  |  | $ | 43,161 |  |  | $ | 241,933 |  |  | $ | 201,230 |
Payroll and Benefits |  |  | 3,917,799 |  |  |  | 3,200,050 |  |  |  | 7,814,401 |  |  |  | 6,522,601 |
Occupancy |  |  | 1,859,964 |  |  |  | 1,450,702 |  |  |  | 3,683,410 |  |  |  | 2,870,911 |
Depreciation and Amortization |  |  | 434,717 |  |  |  | 361,817 |  |  |  | 864,627 |  |  |  | 724,958 |
Bank Service Charges and Merchant Account Fees |  |  | 362,079 |  |  |  | 305,093 |  |  |  | 762,348 |  |  |  | 605,632 |
Other selling, general and administrative expenses |  |  | 485,621 |  |  |  | 406,318 |  |  |  | 947,538 |  |  |  | 802,725 |
Total significant reporting segment expenses |  |  | 7,144,241 |  |  |  | 5,767,141 |  |  |  | 14,314,257 |  |  |  | 11,728,057 |
Unallocated amount |  |  | 988,167 |  |  |  | 610,873 |  |  |  | 2,079,736 |  |  |  | 1,306,080 |
Total consolidated operating expenses |  | $ | 8,132,408 |  |  | $ | 6,378,014 |  |  | $ | 16,393,993 |  |  | $ | 13,034,137 |
The following tables summarize the reconciliations of reportable segment profit or loss and assets to the Company’s consolidated totals: SCHEDULE OF RECONCILIATIONS OF REPORTABLE SEGMENT
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Segment net operating income |  | $ | 949,135 |  |  | $ | 129,315 |  |  | $ | 1,631,028 |  |  | $ | 222,776 |
Unallocated amount |  |  | (988,167 | ) |  |  | (610,873 | ) |  |  | (2,079,736 | ) |  |  | (1,306,080 | )
Consolidated loss from operation |  | $ | (39,032 | ) |  | $ | (481,558 | ) |  | $ | (448,708 | ) |  | $ | (1,083,304 | )
|  | June 30, 2025 |  |  | December 31, 2024 |
Total reporting segment assets |  | $ | 32,191,340 |  |  | $ | 30,698,054 |
Unallocated amount |  |  | 4,210,379 |  |  |  | 3,414,463 |
Consolidated total assets |  | $ | 36,401,719 |  |  | $ | 34,112,517 |
When the Company prepares its internal management reporting to evaluate business performance, we disaggregate revenue into the following categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors, including the nature of products sold, product acquisition processes, customer types, distribution methods, and regulatory environments. SCHEDULE DISAGGREGATED REVENUES
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Retail Grocery |  | $ | 18,304,905 |  |  | $ | 13,364,836 |  |  | $ | 36,757,772 |  |  | $ | 26,802,107 |
Food service/restaurant |  |  | 1,877,421 |  |  |  | 2,170,903 |  |  |  | 3,664,220 |  |  |  | 4,585,897 |
Online/eCommerce |  |  | 17,653 |  |  |  | 58,836 |  |  |  | 37,593 |  |  |  | 100,929 |
Total revenue |  | $ | 20,199,979 |  |  | $ | 15,594,575 |  |  | $ | 40,459,585 |  |  | $ | 31,488,933 |
The Company does not have significant revenue recognized over time due to the nature of retail store operations. The Company recognizes revenue at a point in time when control of goods or services transfers to the customer. Revenue is recognized as follows:
| ● | Retail Sales: At the point of sale when payment is received, products are physically transferred, and title passes.
| ● | Advertising Services (CO-OP Revenue): When promotional materials are distributed to end-user customers.

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