PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2026

Property, Plant, and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

Property and equipment consisted of the following:

(Dollars in thousands)	September 30, 2026			December 31, 2025
Internal-use software	$	16,425		$	15,455
Furniture and fixtures		58			55
Leasehold improvements		151			151
Computers and hardware		29			22
Total		16,663			15,683
Less accumulated depreciation and amortization		(6,370	)		(3,973	)
Total property and equipment, net	$	10,293		$	11,710

SCHEDULE OF INTERNAL-USE SOFTWARE

Internal-use software consisted of the following:

(Dollars in thousands)	September 30, 2026			December 31, 2025
Internal-use software	$	16,425		$	15,455
Less accumulated amortization		(6,148	)		(3,773	)
Total internal-use software, net	$	10,277		$	11,682

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE OF INTERNAL-USE SOFTWARE

The estimated future amortization expense of internal-use software as of September 30, 2026 was as follows:

(Dollars in thousands)
Remaining 2026	$	821
2027		3,285
2028		3,285
2029		2,582
2030		216
Thereafter		88
	$	10,277