SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2025

SEGMENT INFORMATION

SEGMENT INFORMATION

NOTE 9 — SEGMENT INFORMATION

The CODM uses operating income to evaluate the performance of the overall business, make investing decisions, and allocate resources. The following table depicts the Company’s segment results of operations, including significant expenses that are regularly reviewed by the CODM, for the years ended December 31, 2025 and 2024:

	Year Ended December 31,
	2025						2024
	Consumer		Commercial		Consolidated		Consumer		Commercial		Consolidated
Sales	$	192,717,539	$	48,303,823	$	241,021,362	$	130,469,468	$	49,906,761	$	180,376,229
Cost of goods sold		169,793,289		17,303,080		187,096,369		114,587,598		21,472,844		136,060,442
Selling, general and administrative		15,454,592		18,494,881		33,949,473		15,211,970		19,393,162		34,605,132
Depreciation and amortization		791,966		1,074,623		1,866,589		524,510		1,027,264		1,551,774
Operating income	$	6,677,692	$	11,431,239	$	18,108,931	$	145,390	$	8,013,491	$	8,158,881

The following table depicts a reconciliation from segment operating income to income before income taxes for the years ended December 31, 2025 and 2024:

	Year Ended December 31,
	2025						2024
	Consumer		Commercial		Consolidated		Consumer		Commercial		Consolidated
Operating income	$	6,677,692	$	11,431,239	$	18,108,931	$	145,390	$	8,013,491	$	8,158,881
Other income		352,295		668,634		1,020,929		104,561		933,121		1,037,682
Interest expense		(204,603)		(202,039)		(406,642)		(228,792)		(218,591)		(447,383)
Income before income taxes	$	6,825,384	$	11,897,834	$	18,723,218	$	21,159	$	8,728,021	$	8,749,180

Other significant segment items that are regularly reviewed by the CODM are Capital Expenditures, which the Company defines as any purchases of property and equipment or intangible assets. The following table depicts Capital Expenditures for the years ended December 31, 2025 and 2024:

	Year Ended December 31,
	2025		2024
Consumer	$	820,906	$	3,159,705
Commercial		84,792		144,419
Corporate		345,448		454,280
	$	1,251,146	$	3,758,404

The following table depicts the Company’s total assets:

	As of
	December 31, 2025		December 31, 2024
Consumer	$	56,313,243	$	40,454,328
Commercial		20,272,552		33,068,887
Corporate		19,436,952		4,347,274
	$	96,022,747	$	77,870,489