SEGMENT INFORMATION

6 Months Ended

Jun. 30, 2026

SEGMENT INFORMATION

SEGMENT INFORMATION

NOTE 9 — SEGMENT INFORMATION

The CODM uses operating income to evaluate overall business performance, make investment 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 three months ended June 30, 2026 and 2025:

	Three Months Ended June 30,
	2026						2025
	Consumer		Commercial		Consolidated		Consumer		Commercial		Consolidated
Sales	$	44,729,129	$	12,045,512	$	56,774,641	$	43,173,758	$	11,703,075	$	54,876,833
Cost of goods sold		39,204,853		4,191,956		43,396,809		38,515,772		3,973,138		42,488,910
Selling, general and administrative		3,453,499		4,324,614		7,778,113		3,735,427		4,936,640		8,672,067
Depreciation and amortization		234,065		263,198		497,263		195,604		264,807		460,411
Operating income	$	1,836,712	$	3,265,744	$	5,102,456	$	726,955	$	2,528,490	$	3,255,445

The following table depicts the reconciliation of the Company’s segment operating income to income before income taxes for the three months ended June 30, 2026 and 2025:

	Three Months Ended June 30,
	2026						2025
	Consumer		Commercial		Consolidated		Consumer		Commercial		Consolidated
Operating income	$	1,836,712	$	3,265,744	$	5,102,456	$	726,955	$	2,528,490	$	3,255,445
Other income		164,464		159,899		324,363		156,158		238,093		394,251
Interest expense		(38,327)		(40,320)		(78,647)		(53,993)		(52,235)		(106,228)
Income before income taxes	$	1,962,849	$	3,385,323	$	5,348,172	$	829,120	$	2,714,348	$	3,543,468

The following table depicts the Company’s segment results of operations, including significant expenses that are regularly reviewed by the CODM, for the six months ended June 30, 2026 and 2025:

	Six Months Ended June 30,
	2026						2025
	Consumer		Commercial		Consolidated		Consumer		Commercial		Consolidated
Sales	$	126,522,651	$	28,632,880	$	155,155,531	$	79,944,362	$	23,188,300	$	103,132,662
Cost of goods sold		111,297,742		9,859,541		121,157,283		71,075,473		7,701,242		78,776,715
Selling, general and administrative		7,508,374		9,193,531		16,701,905		7,623,333		9,452,996		17,076,329
Depreciation and amortization		449,165		534,061		983,226		376,236		529,516		905,752
Operating income	$	7,267,370	$	9,045,747	$	16,313,117	$	869,320	$	5,504,546	$	6,373,866

The following table depicts the reconciliation of the Company’s segment operating income to income before income taxes for the six months ended June 30, 2026 and 2025:

	Six Months Ended June 30,
	2026						2025
	Consumer		Commercial		Consolidated		Consumer		Commercial		Consolidated
Operating income	$	7,267,370	$	9,045,747	$	16,313,117	$	869,320	$	5,504,546	$	6,373,866
Other income		257,645		237,062		494,707		157,007		442,849		599,856
Interest expense		(76,712)		(80,707)		(157,419)		(108,040)		(104,509)		(212,549)
Income before income taxes	$	7,448,303	$	9,202,102	$	16,650,405	$	918,287	$	5,842,886	$	6,761,173

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 three months ended June 30, 2026 and 2025:

	Three Months Ended June 30,
	2026		2025
Consumer	$	161,328	$	291,521
Commercial		14,847		52,271
Corporate		786,607		153,380
	$	962,782	$	497,172

The following table depicts Capital Expenditures for the six months ended June 30, 2026 and 2025:

	Six Months Ended June 30,
	2026		2025
Consumer	$	370,568	$	560,474
Commercial		14,847		52,271
Corporate		1,145,268		269,414
	$	1,530,683	$	882,159

The following table depicts the Company’s total assets:

	As of
	June 30, 2026		December 31, 2025
Consumer	$	47,592,679	$	56,313,243
Commercial		18,655,947		20,272,552
Corporate		41,754,535		19,436,952
	$	108,003,161	$	96,022,747