$FOFA

FAMILY OFFICE OF AMERICA, INC.

CIK:0001871181|SEC Filings

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Statement [Abstract]
Net revenues	$ 532,674		$ 1,315,800
Gross Profit	532,674		1,315,800
Operating expenses:
Marketing expenses	2,113		4,906
Warrants for services	(5,205)	34,540	6,170	34,540
Stock based compensation - related parties	16,438	14,270	32,876	86,845
General and administrative	673,868	50,508	1,151,515	81,400
Total operating expenses	687,214	99,318	1,195,467	202,785
Profit (loss) from operations	(154,540)	(99,318)	120,333	(202,785)
Other (income) expense:
Interest expense	578		1,838
Interest income	(29,972)	(4,090)	(33,833)	(4,236)
Total operating (income) expense	(29,394)	(4,090)	(31,995)	(4,236)
Profit (loss) before income taxes	(125,146)	(95,228)	152,328	(198,549)
Income taxes			68,425
Use of valuation allowance			(54,740)
Income taxes, net of valuation allowance			13,685
Net profit (loss)	$ (125,146)	$ (95,228)	$ 138,643	$ (198,549)
Net profit (loss) per share
Basic	$ (0.00)	$ (0.00)	$ 0.00	$ (0.01)
Diluted	$ (0.00)	$ (0.00)	$ 0.00	$ (0.01)
Weighted average number of shares outstanding
Basic	30,488,817	26,740,499	30,367,938	24,667,148
Diluted	30,488,817	26,740,499	37,787,938	24,667,148

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash flows from operating activities:
Net profit (loss)	$ 138,643	$ (198,549)
Adjustments to reconcile net profit (loss) to net cash provided by (used in) operating activities:
Amortization expense	107,833
Warrants issued for services	6,170	34,540
Stock based compensation - related parties	32,876	86,845
Allowance for doubtful accounts	65,132
Changes in operating assets and liabilities:
Accounts receivable	(151,277)
Other current assets	27,621	3,497
Other assets	(10,127)
Accounts payable and accrued expenses	13,185	(10,097)
Accounts payable – related parties	159,313
Accrued expenses – related parties	(38,285)
Income taxes payable	13,685
Other current liabilities	9,605	451
Net cash provided by (used in) operating activities	374,374	(83,313)
Cash flows from investing activities:
Acquisition of business	(38,285)
Net cash used in investing activities	(38,285)
Cash flows from financing activities:
Issuance of common stock for cash	145,000	655,000
Net cash provided by financing activities	145,000	655,000
Net increase in cash	481,089	571,687
Cash at beginning of period	155,798	13,586
Cash at end of period	636,887	585,273
Supplemental disclosures of cash flow information:
Interest
Income taxes
Non-cash investing and financing activities:
Acquisition of business	325,285
Common stock issued in conjunction with share agreement

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current assets:
Cash	$ 636,887	$ 155,798
Accounts receivable	160,909	74,764
Other current assets	12,176	39,797
Total current assets	809,972	270,359
Intangible assets, net	529,250	437,083
Goodwill	999,170	835,600
Operating lease right-of-use assets, net	303,294
Other assets	10,127
Total assets	2,651,813	1,543,042
Current liabilities:
Accounts payable and accrued expenses	87,718	74,533
Current portion of operating lease liabilities	73,215
Income taxes payable	13,685
Other current liabilities	325
Total current liabilities	1,207,506	578,533
Long-term liabilities:
Long term note – related parties	207,750	300,000
Operating lease liabilities, net of current portion	239,359
Total long-term liabilities	447,109	300,000
Total liabilities	1,654,615	878,533
Commitments and contingencies (Note 13)
Stockholders’ equity
Preferred stock, $0.001 par value, 25,000,000 shares authorized, no shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively
Common stock, $0.001 par value, 750,000,000 shares authorized; 30,592,004 and 30,202,004 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively	30,592	30,202
Additional paid-in-capital	5,851,503	5,657,847
Accumulated deficit	(4,884,897)	(5,023,540)
Total stockholders’ equity	997,198	664,509
Total liabilities and stockholders’ equity	2,651,813	1,543,042
Related Party [Member]
Current liabilities:
Accounts payable – related parties	213,313	54,000
Accrued expenses – related parties	$ 819,250	$ 450,000