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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net (loss) income $ (1,871,797) $ 991,684
Adjustments to reconcile net (loss) income to net cash used in operating activities:    
Depreciation and amortization 310,871 255,240
Imputed interest 40,746
Non-cash lease expense 84,112 8,302
Stock-based compensation 1,800,899
Non-cash income tax benefit (132,911)
Changes in operating assets and liabilities:    
Accounts receivable (165,621) 74,804
Private label receivable 190,492 1,412,228
Other receivable 14,706 90,034
Inventory (3,442,422) (10,036,610)
Prepaid expense 1,682,526 4,755
Other current assets 405,817 (568,275)
Due from related party (33,310) (11,313)
Accounts payable 508,473 740,541
Accrued liabilities 427,269 204,722
Customer deposits (1,139,772) (326,216)
Other current liabilities 663,274 11,125
Net cash used in operating activities (697,394) (7,108,233)
Cash flows from investing activities:    
Capital expenditure of fixed assets (577,456) (25,012)
Acquisition of intangible assets (172,432)
Net cash used in investing activities (749,888) (25,012)
Cash flows from financing activities:    
Proceeds from line of credit 1,308,793 1,318,170
Payment to line of credit (4,142,193) (898,998)
Member distribution (2,804,083) (736,289)
Member contribution 2,644 920,969
Proceed from short-term loan payable 22,188
Payment to short-term loan payable (1,070,000)
Proceed from floorplan notes payables 77,338,112 51,736,268
Payment to floor plan notes payable (72,620,935) (41,935,039)
Proceed from long-term debt 59,429 2,820
Payment to long-term debt (331,736) (232,568)
Proceed from related-party debt 2,917 1,346,771
Payment to related party debt (1,254,118) (2,068,552)
Proceeds from issuance of common stock upon initial public offering 13,390,100
Net cash provided by financing activities 10,948,930 8,405,740
Net change in cash 9,501,648 1,272,495
Cash and cash equivalents, beginning of period 2,927,126 1,654,631
Cash and cash equivalents, end of period 12,428,774 2,927,126
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Cash paid for interest 2,039,222 1,671,100
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Establishment of ROU assets and liabilities 5,602,229 1,498,815
Purchase of fixed asset with financing 149,983
Common stock payable for the purchase of intangible assets 350,000
Tax gross-up of intangible asset $ 132,911