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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF ESTIMATED USEFUL LIVES

 SCHEDULE OF ESTIMATED USEFUL LIVES

		Useful Life
Building and improvements		39 years
Leasehold improvements		The shorter of useful life and lease term
Furniture and fixtures		5-10 years
Equipment		5-10 years
Vehicles		3-5 years

SCHEDULE OF NET REVENUE

Net revenue by category:

 SCHEDULE OF NET REVENUE

		2025				2024
		For the years ended December 31,
		2025				2024
Pre-owned Boat Sales		$	101,748,472			$	84,819,543
New Boats Sales			14,535,880				11,010,334
Finance Income			2,579,651				2,959,159
Service, Parts & Other Sales			1,002,295				206,526
Total Consolidated Revenue		$	119,866,298			$	98,995,562

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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