SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

Schedule of revenues and net income from operations

	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.