Note 10. Leases

 

Operating lease

 

We have a new lease contract entered June 1, 2025 which includes both our office facility and warehouse space that expires May 31, 2028. The monthly “Base Rent” is $12,232 and $13,150. The Base Rent is increased by 3.0% each year. We had a lease contract entered June 1, 2024 which includes both our office facility and warehouse space that expired May 31, 2025. The monthly “Base Rent” was $11,876 and $12,767.

 

We recognized total lease expense, primarily related to our operating leases, on a straight-line basis in accordance with ASC 842.

 

As of December 31, 2025 and 2024, the Company recorded a refundable security deposit of $10,000 for its warehouse space and is included in other assets on the balance sheet.

 

The operating lease expense were as follows:

 

   2025   2024 
   Years ended December 31, 
   2025   2024 
Lease cost          
Operating lease cost  $416,786   $384,237 

 

 

Supplemental balance sheet information related to operating leases was as follows:

 

   December 31,   December 31, 
   2025   2024 
Operating lease right-of-use assets at inception  $856,787   $284,861 
Accumulated amortization   (153,931)   (163,316)
Total operating lease right-of-use assets  $702,856   $121,545 
           
Operating lease liabilities - current  $273,545   $121,544 
Operating lease liabilities - non-current   434,695    - 
Total operating lease liabilities  $708,240   $121,544 
           
Right-of-use assets obtained in exchange for new operating lease liability   856,787    284,861 
           
Weighted-average remaining lease term — operating leases (year)   2.42    0.41 
Weighted-average discount rate — operating leases   6.50%   8.25%

 

Future minimum lease payments under operating leases that have initial noncancelable lease terms in excess of one year as of December 31, 2025 were as follows:

 

   Total 
Year Ended December 31,     
2026  $309,920 
2027   319,218 
2028   134,641 
Thereafter   - 
Total undiscounted lease payments   763,779 
Less: Imputed interest   (55,539)
Operating lease liabilities  $708,240 

 

Sublease

 

On August 1, 2021, the Company entered into a Sublease Agreement with its related party, CTC (“Sublandlord”), whereby the Company shall sublease certain offices, rooms and shared use of common spaces located at 150 Sykes Creek Parkway, Merritt Island, FL. The Lease is a month-to-month lease and may be terminated with 30 days’ notice to the Sublandlord. The monthly rent shall be $4,570 from inception through January 31, 2022, $4,707 from February 1, 2022 to January 31, 2023 and $4,847 from February 1, 2023 to January 31, 2024. On February 1, 2024, the Company extended the month-to-month Sublease agreement. The monthly rent shall be $4,618.03 from February 1, 2024 to January 31, 2025, $4,756.57 from February 1, 2025 to January 31,2026 and $4,899.27 from February 1, 2026 to January 31, 2027. A common area maintenance fee (CAM) will be charged in addition to the monthly rent. During the years ended December 31, 2025 and 2024, the Company recorded $82,469 and $79,005 directly related to this short-term month to month lease to lease expenses.

 

 

Historical Timeline

Fiscal YearFiled
2025Apr 1, 2026Showing above
2024Mar 31, 2025
2023Mar 27, 2024
2022Mar 15, 2023
2021Apr 5, 2022

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.