| Schedule of Fair Value, Assets Measured on Recurring Basis |
The following table presents the asset reported in the consolidated balance sheet measured at its fair value on a recurring basis as of December 31, 2025 and 2024 by level within the fair value hierarchy:
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Quoted prices in active markets for identical assets |
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Significant other observable inputs |
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Significant unobservable inputs |
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Total |
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Level 1 |
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Level 2 |
|
Level 3 |
|
Unrealized gain (loss) |
| December 31, 2025 |
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| Recurring fair value measurements |
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| Available-for-sale equity securities |
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| Aivita Group, Inc (formerly EuroSite Power, Inc.) |
$ |
96,464 |
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|
$ |
— |
|
|
$ |
96,464 |
|
|
$ |
— |
|
|
$ |
14,680 |
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| Total recurring fair value measurements |
$ |
96,464 |
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|
$ |
— |
|
|
$ |
96,464 |
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|
$ |
— |
|
|
$ |
14,680 |
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| December 31, 2024 |
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| Recurring fair value measurements |
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| Available-for-sale equity securities |
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| Aivita Group, Inc (formerly EuroSite Power, Inc.) |
$ |
93,744 |
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|
$ |
— |
|
|
$ |
93,744 |
|
|
$ |
— |
|
|
$ |
— |
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| Total recurring fair value measurements |
$ |
93,744 |
|
|
$ |
— |
|
|
$ |
93,744 |
|
|
$ |
— |
|
|
$ |
— |
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The following table summarizes changes in Level 2 assets which are comprised of marketable equity securities for the years ended December 31, 2025 and 2024:
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|
|
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| Fair value at December 31, 2023 |
$ |
93,744 |
|
| Unrealized gain |
— |
|
| Fair value at December 31, 2024 |
$ |
93,744 |
|
|
|
| Fair value at December 31, 2024 |
$ |
93,744 |
|
| Unrealized gain |
10,993 |
|
| Realized gain |
3,687 |
|
| Proceeds from share liquidation |
(11,960) |
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| Fair value at December 31, 2025 |
$ |
96,464 |
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The following table presents the liabilities reported in the consolidated balance sheet measured at their fair value on a recurring basis as of December 31, 2025 and 2024 by level within the fair value hierarchy:
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|
|
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|
|
|
|
|
|
|
|
|
|
|
Quoted prices in active markets for identical assets |
|
Significant other observable inputs |
|
Significant unobservable inputs |
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Total |
|
Level 1 |
|
Level 2 |
|
Level 3 |
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Total gains (losses) |
| December 31, 2025 |
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| Recurring fair value measurements |
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| Contingent contract consideration |
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| Current |
$ |
349,385 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
349,385 |
|
|
$ |
— |
|
| Long-term |
826,757 |
|
|
— |
|
|
— |
|
|
826,757 |
|
|
— |
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| Total recurring fair value measurements |
$ |
1,176,142 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
1,176,142 |
|
|
$ |
— |
|
|
|
|
|
|
|
|
|
|
|
| December 31, 2024 |
|
|
|
|
|
|
|
|
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| Recurring fair value measurements |
|
|
|
|
|
|
|
|
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| Contingent contract consideration |
|
|
|
|
|
|
|
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| Current |
$ |
328,350 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
328,350 |
|
|
$ |
— |
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| Long-term |
1,008,760 |
|
|
— |
|
|
— |
|
|
1,008,760 |
|
|
— |
|
| Total recurring fair value measurements |
$ |
1,337,110 |
|
|
$ |
— |
|
|
$ |
— |
|
|
$ |
1,337,110 |
|
|
$ |
— |
|
|