Annual report [Section 13 and 15(d), not S-K Item 405]

Aegis Contract and Related Asset Acquisition (Details)

v3.26.1
Aegis Contract and Related Asset Acquisition (Details) - Aegis Energy Services, LLC
12 Months Ended 13 Months Ended
May 01, 2024
USD ($)
cogenerationUnit
maintenanceContract
Feb. 01, 2024
USD ($)
maintenanceContract
cogenerationUnit
Apr. 01, 2023
USD ($)
employee
cogenerationSystem
vehicle
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
May 01, 2024
USD ($)
cogenerationUnit
maintenanceContract
Asset Acquisition [Line Items]            
Number of cogeneration systems under maintenance agreements | cogenerationSystem     200      
Assets acquired | vehicle     8      
Cash $ 0 $ 0 $ 170,000     $ 170,000
Employees acquired | employee     8      
Profit sharing period for maintenance agreements     7 years      
Number of additional maintenance contracts | maintenanceContract 31 18       31
Number of additional cogeneration units | cogenerationUnit 48 36       48
Accounts receivable credit issued $ 0 $ 0 $ 300,000     $ 300,000
Account payable 0 0 91,048     91,048
Contingent consideration 171,260 101,641 1,256,656     1,529,557
Total fair value of consideration transferred 171,260 101,641 1,817,704     2,090,605
Property, plant and equipment 0 0 170,000     170,000
Inventory 0 0 391,048     391,048
Capitalized finited lived intangible assets 267,877 184,587 1,772,659     2,225,123
Assets acquired 267,877 184,587 2,333,707     2,786,171
Deferred maintenance reserve 0 0 (853,271)     (853,271)
Net identifiable assets acquired 267,877 184,587 1,480,436     1,932,900
Excess of cost over fair value of net assets acquired (Goodwill) $ (96,617) $ (82,946) $ 337,268   $ 157,705 $ (96,617)
Total revenues       $ 2,397,182 2,671,051  
Net income (loss)       1,406,739 1,764,227  
Contingent consideration       349,385 328,350  
Deferred maintenance reserve       327,777 574,202  
Liabilities assumed, current       677,162 902,552  
Contingent consideration       826,757 1,008,760  
Deferred maintenance reserve       0 0  
Liabilities assumed, noncurrent       $ 826,757 1,008,760  
Contingent consideration, payment period     45 days      
Deferred maintenance costs incurred, period     3 years      
Adjustment to contingent consideration liability         9,232  
Adjustment to finite-lived intangible assets acquired         $ 5,052  
Minimum            
Asset Acquisition [Line Items]            
Contingent consideration, percentage     5.00%      
Maximum            
Asset Acquisition [Line Items]            
Contingent consideration, percentage     10.00%      
Measurement Input, Discount Rate            
Asset Acquisition [Line Items]            
Intangible assets, measurement input     15.00%