v3.25.4
Note 4 - Business Combinations (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]    
Note 4 - Business Combinations - Consideration Paid for Block 40 Acquisition
         
Total consideration  $99,964,354 
      
Identifiable assets acquired and liabilities assumed:     
Cash and cash equivalents  $690,231 
Accounts receivables   3,037,449 
Other current assets   1,154,290 
Building   158,256,285 
Land   19,793,362 
Site improvements   1,127,597 
In-place leases (residential)   4,593,063 
In-place leases (commercial)   643,679 
Total Assets   189,295,956 
Mortgage loan   (79,000,000)
Promissory note   (5,161,000)
Accounts payable and accrued liabilities   (5,170,602)
Total Liabilities   (89,331,602)
Total net assets acquired  $99,964,354 
  
Note 4 - Business Combinations - Acquisition Method of Business Combination and Schedule of Net Assets Acquired
         
Goodwill  $1,219,134 
Tangible assets   48,862 
Intangible assets   900,000 
      
Net assets acquired  $2,167,996 
         
Goodwill  $1,219,134 
Tangible assets   48,862 
Intangible assets   900,000 
Net assets acquired  $2,167,996 
Note 4 - Business Combinations - Consideration of Simplified Companies Acquisition
         
Cash, including working capital adjustment  $485,527 
Equity   990,000 
Deferred consideration   692,469 
      
Total purchase consideration  $2,167,996 
         
 Cash  $400,000 
 Working capital adjustment   85,527 
 Equity   250,000 
 Deferred equity   740,000 
 Deferred consideration   692,469 
 Total purchase consideration  $2,167,996 
Note 4 - Business Combinations - Rollforward of Deferred Consideration
       
Beginning balance, January 2, 2024   $692,469 
Payments   $(230,000)
Interest   $96,424 
Ending balance, December 31, 2024   $558,893