NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)	9 Months Ended
Sep. 30, 2025
Policies
Inventory	*Inventory* The Company’s inventory consists of finished goods acquired for its Ranco business, as well as wine inventory acquired pursuant to the J Street acquisition. The inventory is valued at the lower of cost (specific identification) or estimated net realizable value. As of September 30, 2025, the Company valued the inventory at $1,841,691. During the nine months ended September 30, 2025, the Company had $986,164 in inventory reserve expense, which was included in cost of revenue, to record inventory at its lower of cost or estimated net realizable value. Of the inventory on hand, $412,842 pertained to J Street wine inventory and the remaining was Ranco products.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)

9 Months Ended

Sep. 30, 2025

Inventory

The Company’s inventory consists of finished goods acquired for its Ranco business, as well as wine inventory acquired pursuant to the J Street acquisition. The inventory is valued at the lower of cost (specific identification) or estimated net realizable value. As of September 30, 2025, the Company valued the inventory at $1,841,691. During the nine months ended September 30, 2025, the Company had $986,164 in inventory reserve expense, which was included in cost of revenue, to record inventory at its lower of cost or estimated net realizable value. Of the inventory on hand, $412,842 pertained to J Street wine inventory and the remaining was Ranco products.

- Definition

Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.

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