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FAIR VALUE (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of Book Value and Fair Value of the Financial Instruments
The following table details the carrying value and fair value of the Company’s financial instruments not recognized at fair value in the consolidated balance sheets as of December 31, 2025:
 As of December 31, 2025
 Carrying ValueFair Value
Financial assets:  
Cash and cash equivalents$6,445,328 $6,445,328 
Loans held for investment, net$302,674,743 $302,338,242