5. Leases

 

The Company leases its office facilities under noncancelable operating lease agreements. The Company has leases for office facilities in Woodbridge, New Jersey and Schaumburg, Illinois. The operating lease agreement for the Woodbridge, New Jersey, location was renewed in April 2024 for a 60-month period ending in April 2029.

 

The Company’s operating lease liability balance was $1,449,983 as of December 31, 2024. During the year ended December 31, 2025, the Company made payments of $316,612 against its operating lease liability, resulting in a lease liability of $1,133,371 as of December 31, 2025, of which the current portion was $358,861 and the long-term portion was $774,510.

 

During the year ended December 31, 2025, and 2024, lease costs totaled approximately $453,918 and $362,659, respectively, and were recorded as part of selling, general, and administrative expenses in the accompanying consolidated statements of operations.

 

As of December 31, 2025, the weighted average remaining lease term for operating leases is 3.11 years, and the weighted average discount rate is 8.00%.

 

Maturities of the Company’s operating lease liabilities are as follows as of December 31, 2025:

 

Schedule of Maturities of Operating Lease Liabilities 

   As of
December 31, 2025
 
     
2026  $438,374 
2027   382,954 
2028   359,654 
2029   105,927 
Thereafter   - 
Total   1,286,909 
Less: Imputed interest   (153,538)
Total operating lease liability  $1,133,371 

 

Historical Timeline

Fiscal YearFiled
2025Mar 18, 2026Showing above
2024Mar 31, 2025
2023Apr 9, 2024
2022Mar 7, 2023

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.