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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Cash flows from operating activities:    
Net income $ 776,949 $ 1,672,474
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation and amortization 210,372 206,787
Imputed interest 10,688
Non-cash lease expense 10,907 9,741
Changes in operating assets and liabilities:    
Accounts receivable (140,083) (87,820)
Private label receivable 190,492 990,516
Other receivable (1,174) (16,363)
Inventory (1,422,561) (5,553,367)
Prepaid expense 107,435 (217,016)
Other current assets 472,284 (779,428)
Due from related parties 11,313 (13,991)
Accounts payable (335,488) 151,937
Accrued liabilities 11,920 (92,090)
Customer deposits (659,686) 105,202
Other current liabilities 103,084 505,008
Net cash used in operating activities (664,236) (3,107,722)
Cash flows from investing activities:    
Purchase of fixed assets (202,930) (47,220)
Acquisition of intangible assets (150,000)
Net cash used in investing activities (352,930) (47,220)
Cash flows from financing activities:    
Proceeds from line of credit 79,732 1,311,612
Payment of line of credit (70,450) (592,440)
Member distribution (2,354,874) (835,111)
Proceeds from short-term loan payable 108,855
Payment of short-term loan payable (70,000)
Proceeds from floorplan notes payable 55,264,450 32,232,333
Payment of floor plan notes payable (52,381,211) (26,474,162)
Proceeds from long-term debt 59,428 311,748
Payment of long-term debt (138,946) (364,633)
Proceeds from related party debts 12,020 1,336,455
Repayments of related party debts (112,545) (1,753,157)
Net cash provided by financing activities 357,604 5,211,500
Net increase (decrease) in cash and cash equivalents (659,562) 2,056,558
Cash and cash equivalents, beginning of period 2,927,126 1,654,631
Cash and cash equivalents, end of period 2,267,564 3,711,189
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for interest 1,617,156 1,194,950
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Establishment of ROU assets and liabilities 720,783 1,498,815
Stock consideration recorded as contingent liability for assets acquisition $ 350,000