SEGMENT REPORTING

9 Months Ended

Sep. 30, 2026

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 9 – SEGMENT REPORTING

The Company operates as a single reportable segment engaged in commercial real estate mortgage banking and related capital advisory services. The Company’s Chief Executive Officer serves as the chief operating decision maker (“CODM”). The CODM regularly reviews the Company’s financial results on a consolidated basis to assess operating performance, allocate resources, evaluate liquidity and cash requirements, and make strategic operating decisions.

The CODM primarily evaluates segment performance based on revenue, gross profit, operating income (loss), net income (loss), and cash flows from operations. Gross profit, which represents revenue less commission expense, including related-party commission expense, is a significant measure used by the CODM in evaluating the profitability of the Company’s lending and financing activities. The CODM also reviews significant operating expense categories, including professional fees, consulting expense, payroll expense, general and administrative expense, and bad debt expense, in assessing operating performance and determining resource allocation.

The Company’s segment revenues, significant expenses and measure of segment profit or loss are the same as the corresponding amounts presented in the Company’s condensed statements of operations. The Company does not allocate assets or liabilities to separate business components because the CODM manages the Company and evaluates financial position on a consolidated basis. Accordingly, the Company has one operating segment and one reportable segment.