NOTE 11 – LEASES

 

The Company leases office spaces domestically under operating leases including: (1) the Company’s headquarters in New York, New York for which the lease expires in 2028, (2) a marketing and sales center in Huntington Beach, California for which the lease expires in 2027, (3) a patient care center in Greenville, South Carolina for which the lease expires in 2032, with an additional five year option to extend, for which the Company expects to utilize, and (4) a warehouse and pharmacy operations center in Lancaster, Pennsylvania for which the lease expires in 2029, with an additional five year option to extend, for which the Company expects to utilize.

 

The following is a summary of the Company’s operating right-of-use assets and operating lease liabilities as of December 31, 2025:

 

      
Right-of-use assets  $5,267,857 
Current operating lease liabilities  $642,422 
Noncurrent operating lease liabilities  $5,681,374 

 

The table below reconciles the undiscounted future minimum lease payments under the above noted operating leases to the total operating lease liabilities recognized on the consolidated balance sheet as of December 31, 2025:

 

      
Fiscal year 2026  $1,260,397 
Fiscal year 2027   1,225,154 
Fiscal year 2028   925,152 
Fiscal year 2029   765,837 
Fiscal year 2030   794,164 
Thereafter   5,064,559 
Less: imputed interest   (3,711,467)
Present value of operating lease liabilities  $6,323,796 

 

Operating lease expenses were $1.5 million and $1.1 million for the years ended December 31, 2025 and 2024, respectively, and were included in other operating expenses in our consolidated statement of operations.

 

Supplemental cash flow and balance sheet information related to operating lease liabilities consisted of the following:

 

   December 31, 
   2025   2024 
Cash paid for operating lease liabilities  $842,070   $720,958 
Weighted average remaining lease term in years   10.26    10.59 
Weighted average discount rate   10.93%   11.06%

 

Historical Timeline

Fiscal YearFiled
2025Mar 10, 2026Showing above
2024Mar 11, 2025
2023Mar 11, 2024
2022Mar 22, 2023
2021Mar 7, 2022
2020Mar 30, 2021
2019Mar 30, 2020

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.