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

Organization and Summary of Significant Accounting Policies (Tables)

v3.25.4
Organization and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of accounts receivable
       
Total accounts receivable        
January 1, 2024   $ 80,160  
December 31, 2024   $  
December 31, 2025   $  
Schedule of property and equipment
       
    Depreciable Life
    in years
Machinery and equipment     3-20  
Furniture and fixtures     5-7  
Land     N/A  
Leasehold improvements     3-20  
Software and website development     5  
Computer hardware and software     5  
Boat molds     5-15  
Vehicles     5  
Electric prototypes and tooling     5  
Assets under construction     N/A  
Schedule of product warranty liability
               
    2025   2024
Balance as of January 1   $ 213,546     $ 192,894  
Less: Payments made     (340,742 )     (217,609 )
Add: Provision for current years warranty     362,356       238,261  
Balance as of December 31   $ 235,160     $ 213,546