Segment Reporting

3 Months Ended

Mar. 31, 2026

Note 15 – Segment Reporting

The Company operates as one reportable segment, reflecting its capital-light business model under which it earns proceeds from the sale of freeze-dried candy products. The Chief Operating Decision Maker (“CODM”), the Company’s Chief Executive Officer, evaluates performance and allocates resources based on the consolidated Statement of Operations. The CODM does not review asset-level information in assessing segment performance; accordingly, such information is not presented. The accounting policies for this segment are consistent with those described in Note 2 – Summary of Significant Accounting Policies.

On December 30, 2025, the Company sold substantially all of its manufacturing assets to Trea Grove, a related party. In connection with this transaction, the Company entered into a Distribution Agreement under which Trea Grove serves as the primary distributor of the Company’s finished goods inventory, and the Company receives 10% of gross receipts from customer sales. Following these transactions, the Company continues to operate as a single reportable segment.

As a result, the Company no longer operates manufacturing facilities and has transitioned to a capital-light model for the term of the Distribution Agreement. The results of the former manufacturing and omnichannel sales operations have been reclassified to net income (loss) from discontinued operations in the consolidated Statement of Operations for all periods presented. The segment information presented below reflects only continuing operations.

The following table provides the operating financial results of our freeze-dried candy segment for the three months ended March 31, 2026 and 2025:

	Three Months Ended
	March 31,
	2026			2025
Salaries and benefits	$	295,592			806,783
Professional services		1,125,140			192,323
Other general and administrative expenses		263,210			578,708
Depreciation and amortization		2,500			8,584
Interest expense, net		243,594			182,576
Segment net income (loss)	$	(1,930,036	)	$	(1,768,974	)

- Definition

The entire disclosure for segment reporting.

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+ Details

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