Aureus Greenway Holdings Inc Leases Disclosure
Note 7 – Leases
During the years ended December 31, 2025 and 2024, the Company had eight operating agreements for a period of 4 to 5 years. The leases were for corporate office, golf carts and golf equipment.
The components of leases related expenses charged to statements of operations were as follows:
| For the Years Ended December 31, | ||||||||
| 2025 | 2024 | |||||||
| Operating lease cost | $ | 250,793 | $ | 247,109 | ||||
Supplemental cash flow information related to leases was as follows:
| Years Ended December 31, | ||||||||
| 2025 | 2024 | |||||||
| Cash paid for amounts included in the measurement of lease liabilities: | ||||||||
| Operating cash flows from operating leases | $ | 250,793 | $ | 247,109 | ||||
| Weighted average discount rate | 5.43 | % | 4.95 | % | ||||
| Weighted average remaining lease term (years) | 3.96 | 4.26 | ||||||
Supplemental balance sheet information related to leases was as follows:
| As of December 31, | ||||||||
| 2025 | 2024 | |||||||
| Operating lease right-of-use asset | $ | 933,778 | $ | 775,546 | ||||
| Operating lease liabilities: | ||||||||
| Current portion | 242,256 | 195,115 | ||||||
| Non-current portion | 691,522 | 580,431 | ||||||
| $ | 933,778 | $ | 775,546 | |||||
Future minimum lease payments under operating leases as of December 31, 2025 were as follows:
| Year ending December 31, | ||||
| 2026 | $ | 285,740 | ||
| 2027 | 247,495 | |||
| 2028 | 247,495 | |||
| 2029 | 193,535 | |||
| 2030 | 63,250 | |||
| $ | 1,037,515 | |||
| Less imputed interest | (103,737 | ) | ||
| Operating lease liabilities | $ | 933,778 | ||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 31, 2026 | Showing above |
| 2024 | Mar 28, 2025 | |
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.