GOODWILL (Tables)

3 Months Ended

Mar. 31, 2026

GOODWILL

Schedule of goodwill

	March 31,		December 31,
	2026		2025
Consumer
Opening balance	$	—	$	—
Additions (reductions)		—		—
Sub-total		—		—
Commercial
Opening balance		3,621,453		3,621,453
Additions (reductions)		—		—
Sub-total		3,621,453		3,621,453
	$	3,621,453	$	3,621,453