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ACQUISITIONS | 12 Months Ended
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Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
ACQUISITIONS | NOTE 8. ACQUISITIONS The purchase method of accounting in accordance with ASC 805 was applied for the Ellwood Thompson’s acquisition and GreenAcres Market acquisition, respectively. This requires the total cost of an acquisition to be allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on their respective fair values at the date of acquisition with the excess cost accounted for as goodwill. Goodwill arising from the acquisition is attributable to expected operational synergies from combining the operations of the acquired business with those of the Company. Acquisition costs are expensed as incurred and recorded in selling, general and administrative expenses in the consolidated statements of operations. GreenAcres Market On July 18, 2024, the Company through its wholly owned subsidiary, Healthy Choice Markets VI, LLC, entered into an Asset Purchase Agreement with (i) GreenAcres Markets of Oklahoma, LLC, an Oklahoma limited liability company, (ii) GACorp, Inc., a Kansas corporation; and (iii) the group of equity holders owning the majority interests of the Sellers. Pursuant to the Purchase Agreement, the Company acquired certain assets and assumed certain liabilities related to five GreenAcres Market’s grocery stores in Kansas and Oklahoma. The Company continued to operate the grocery stores under their existing name. The cash purchase price under the Asset Purchase Agreement was $5,475,000, and a promissory note provided to the seller of $1,825,000. In addition, the Company entered into five new lease agreements with the landlords of the grocery stores. The following table summarizes the purchase price allocation based on fair values of the net assets acquired at the acquisition date: SCHEDULE OF PURCHASE PRICE ALLOCATION
|  | July 18, 2024 |
Purchase Consideration |  |  |  |
Cash consideration paid |  | $ | 5,475,000 |
Promissory note |  |  | 1,568,000 |
Total Purchase Consideration |  | $ | 7,043,000 |
Purchase price allocation |  |  |  |
Inventory |  | $ | 2,400,000 |
Property, plant, and equipment |  |  | 127,000 |
Intangible assets |  |  | 2,304,000 |
Goodwill |  |  | 2,212,000 |
Net assets acquired |  | $ | 7,043,000 |
Finite-lived intangible assets |  |  |  |
Trade Names (13 years) |  | $ | 1,584,000 |
Non-Compete Agreement (5 years) |  |  | 720,000 |
Total intangible assets |  | $ | 2,304,000 |
Revenue and Earnings The following unaudited pro forma summary presents consolidated information of the Company including GreenAcres Market, as if the business combinations had occurred on January 1, 2024, the earliest period presented herein: SCHEDULE OF UNAUDITED PROFORMA INFORMATION
|  | 2025 |  |  | 2024 |
|  | December 31, |
|  | 2025 |  |  | 2024 |
Sales |  | $ | 78,205,678 |  |  | $ | 77,762,430 |
Net loss |  |  | (3,935,802 | ) |  |  | (4,791,021 | )
The pro forma financial information includes adjustments that are directly attributable to the business combinations and are factually supportable. The pro forma adjustments include incremental amortization of intangible, fixed assets depreciation and lease amortization. The proforma data gives effects to actual operating results prior to the acquisition. These proforma amounts do not purport to be indicative of the results that would have actually been obtained if the acquisitions occurred as of the beginning of each period presented or that may be obtained in future periods.

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