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Inventory
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Inventory

Note 6 – Inventory

  

Inventory consists solely of finished goods purchased for resale. Inventory is stated at the lower of cost or net realizable value. Cost represents the amount paid to acquire the finished goods. The Company uses the first in, first out (FIFO) method to determine cost. Under the FIFO method, the earliest purchased units are deemed sold first, so ending inventory reflects the most recent purchase costs.

 

The Company evaluates inventory for potential obsolescence based on a combination of factors, including (i) aging, (ii) historical sell-through patterns, and (iii) product-specific considerations. When estimated net realizable value is lower than cost, the Company records an allowance for obsolescence for the difference. Write-downs are recorded within cost of goods sold and are not subsequently reversed.

 

Inventory is comprised of the following:

           
Year Ended December 31,  2025   2024 
Finished goods  $13,947,178   $11,278,105 
Allowance for obsolete inventory   (475,153)    
Total Inventory, net of allowance  $13,472,025   $11,278,105