SEGMENT REPORTING

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

SEGMENT REPORTING

16. SEGMENT REPORTING

As of June 30, 2025, the Company had two reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information.

(1)	Healthcare (Nova)
(2)	Real Estate (Edge View)

These segments are a result of differences in the nature of the products and services sold. Their operating results are regularly reviewed by the Company’s chief operating decision maker group, which consists of the Chairman of the Board, the Chief Executive Officer and the Chief Financial Officer. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the two operating segments.

The healthcare segment provides a full range of diagnostic and surgical services for injuries and disorders of the skeletal system and associated bones, joints, tendons, muscles, ligaments, and nerves.

The real estate segment consists of Edge View, a real estate company that owns five (5) acres zoned medium density residential (MDR) with 12 lots already platted, six (6) acres zoned high-density residential (HDR) that can be platted in various configurations to meet current housing needs, and twelve (12) acres zoned in Lemhi County as Agriculture that is available for further annexation into the City of Salmon for development, as well as a common area for landowners to view wildlife, provide access to the Salmon River and fishing in a two (2) acre pond. 

The accounting policies of the segments are the same as those described in Note 1. Summary of Significant Accounting Policies. Management uses revenues, cost of sales, operating expenses, income (loss) from subsidiaries and income (loss) before taxes to evaluate and measure its subsidiaries’ success. To help the segments achieve optimal operating performance, management retains the prior owners of the subsidiaries and allows them to do what they do best, which is run the business. Additionally, management monitors key metrics primarily revenues and income from operations in order to allocate resources accordingly.

	June 30, 2025		December 31, 2024
Asset:
Healthcare	$	24,361,871	$	21,298,866
Real Estate		547,730		576,478
Corporate, administration and other		1,602,078		2,050,335
Consolidated assets	$	26,511,679	$	23,925,679

	Three Months Ended June 30,
	2025			2024 (Restated)
Revenues:
Healthcare	$	2,789,007		$	1,471,643
Real Estate		–			–
Consolidated revenues	$	2,789,007		$	1,471,643
Cost of sales:
Healthcare	$	1,093,748		$	793,010
Real Estate		–			–
Consolidated cost of sales	$	1,093,748		$	793,010
Operating Expenses:
Healthcare
Depreciation expense	$	763		$	3,366
Selling, general and administrative		217,453			225,649
Total Healthcare		218,216			229,015
Real Estate		18,350			3,962
Corporate, administration and other expenses (a)		849,016			605,139
Consolidated operating expenses	$	1,085,582		$	838,116
Income (loss) from operations from subsidiaries:
Healthcare	$	1,477,043		$	449,618
Real Estate		(18,350	)		(3,962	)
Income from operations from subsidiaries		1,458,693			445,656
Loss from operations from Cardiff Lexington		(849,016	)		(605,139	)
Total income (loss) from operations	$	609,677		$	(159,483	)
Income (loss) before taxes
Healthcare	$	1,477,043		$	449,618
Real Estate		(18,350	)		(3,962	)
Corporate, administration and other non-operating expenses (b)		(2,685,088	)		(577,241	)
Consolidated loss from continuing operations	$	(1,226,395	)	$	(131,585	)

	Six Months Ended June 30,
	2025			2024 (Restated)
Revenues:
Healthcare	$	5,704,574		$	3,793,775
Real Estate		–			–
Consolidated revenues	$	5,704,574		$	3,793,775
Cost of sales:
Healthcare	$	2,168,782		$	1,741,164
Real Estate		–			–
Consolidated cost of sales	$	2,168,782		$	1,741,164
Operating Expenses:
Healthcare
Depreciation expense	$	4,128		$	6,731
Loss on disposal of fixed assets		12,593			–
Selling, general and administrative		587,689			444,978
Total Healthcare		604,410			451,709
Real Estate		29,118			4,836
Corporate, administration and other expenses (a)		1,748,653			1,536,557
Consolidated operating expenses	$	2,382,181		$	1,993,102
Income (loss) from operations from subsidiaries:
Healthcare	$	2,931,382		$	1,600,902
Real Estate		(29,118	)		(4,836	)
Income from operations from subsidiaries		2,902,264			1,596,066
Loss from operations from Cardiff Lexington		(1,748,653	)		(1,536,557	)
Total income from operations	$	1,153,611		$	59,509
Income (loss) before taxes
Healthcare	$	2,929,785		$	1,600,902
Real Estate		(29,118	)		(4,836	)
Corporate, administration and other non-operating expenses (b)		(4,577,839	)		(1,899,443	)
Consolidated loss from continuing operations	$	(1,677,172	)	$	(303,377	)

(a)	Corporate, administration and other operating expenses includes payroll, management fees, stock compensation, legal fees, accounting fees and public company/investor relations fees.
(b)	Corporate, administration and other non-operating expenses includes corporate selling, general and administrative expenses such as noted above as well as interest, amortization of notes payable discount and gain on settlement of debt.