Property and equipment consisted of the following:

 

 

December 31,

 

 

 

2025

 

 

2024

 

Computers and peripherals

 

$

137,562

 

 

$

370,712

 

Furniture and office equipment

 

 

131,615

 

 

 

131,615

 

Marine equipment

 

 

500,838

 

 

 

803,013

 

Property and equipment

 

 

770,015

 

 

 

1,305,340

 

Less: Accumulated depreciation

 

 

(295,199

)

 

 

(771,324

)

Property and equipment, net

 

$

474,816

 

 

$

534,016

 

Depreciation expense included in marketing, general and administrative expense in the consolidated statements of operations was $75,298 and $79,019 for the years ended December 31, 2025 and 2024, respectively.

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Mar 31, 2025
2023May 17, 2024

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.