NOTE 7: LOANS PAYABLE

 

Loans payable is summarized as follows:

Description  Loan
Date
  Loan
Amount
   Interest
Rate
   Maturity
Date
  Remaining
Principal
Balance as of
December 31,
2025
   Remaining
Principal
Balance as of
December 31,
2024
 
                       
Maxus Machinery* October 2025 $667,964   12.00%  October 2027 $592,927  $- 
Economic Injury Disaster Loan (“EIDL”)** May 2020 $149,900   3.75% May 2050  149,900   149,900 
M&T Term Loan*** May 2025 $328,500   6.09% May 2030  295,011   - 
               1,037,838   - 
Less current maturities              383,827   - 
Less unamortized debt issuance cost              45,833   - 
              $608,178  $149,900 

 

* On October 1, 2025, the Company entered into a Truck Loan agreement with a third-party lender Maxus Machinery in the amount of $667,964. The loan bears interest at 12% per annum and is repayable in 24 equal monthly installments, beginning November 1, 2025. Upon execution of the agreement, the Company also paid a non-refundable legal and due diligence fee of $50,000. As security for the loan, the Company granted the lender a security interest in forty (40) adjustable and tandem-axle chassis identified by their respective vehicle identification numbers. In the event of default, the lender may accelerate the loan and take possession of the collateral.
   
** The EIDL was entered into during May 2020. Interest accrues at 3.75% per annum. Under the original agreement, principal payments were deferred, and the maturity date is May 2050.

 

*** On May 8, 2025, the Company entered into a term loan with M&T Bank in the amount of $328,500. The loan bears interest at a rate of 6.09% and has monthly payments of principal and interest. The maturity date is May 2030 and is collateralized by the Company’s equipment.

 

Interest expense on loans payable mentioned above amounted to $39,230 and $5,474 for the years ended December 31, 2025 and 2024, respectively. Amortization of debt issuance costs amounted to $4,167 for the year ended December 31, 2025.

  

At December 31, 2025, combined scheduled maturities of the outstanding debt are as follows:

 

For the Periods Endings:      
2026 $383,827 
2027  333,361 
2028  68,026 
2029  72,287 
2030  

30,438

 
Thereafter  149,900 
  $1,037,838 

Historical Timeline

Fiscal YearFiled
2025Mar 25, 2026Showing above
2024Apr 15, 2025

About Debt Disclosures

Debt disclosures detail a company's borrowing structure — the types of instruments, interest rates, maturity schedule, and covenant restrictions that define its financial obligations and flexibility. This section is essential for assessing refinancing risk, interest rate exposure, and the margin of safety against financial distress.

Key signals: the maturity schedule reveals concentration risk — large maturities within 1-2 years during tight credit markets can force dilutive refinancing or asset sales. Compare the fair value of debt against carrying amount to gauge whether the market views the company's credit risk differently than the balance sheet suggests. Watch covenant compliance disclosures for tightening cushions, especially leverage and interest coverage ratios. Variable-rate debt exposure quantifies sensitivity to interest rate changes. Secured versus unsecured mix affects recovery rates and future borrowing capacity. Compare net debt-to-EBITDA against industry peers and covenant limits to assess financial health.