| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Cash | 2,500,758 | 837,767 | 1,113,900 | 985,847 |
| Accounts receivable | 95,096 | 452,874 | 299,613 | 217,434 |
| Deferred rent | 1,302,471 | 1,084,413 | 1,041,102 | 987,309 |
| Lease incentive receivable | 387,615 | 394,495 | 401,376 | 408,257 |
| Rental properties, at cost | 13,736,446 | 13,736,446 | 16,567,548 | NaN |
| Less accumulated depreciation | 3,318,798 | 3,245,660 | 3,205,013 | NaN |
| Rental properties, net | 10,417,648 | 10,490,786 | 13,362,535 | 13,449,638 |
| Investment in unconsolidated joint ventures and cost-method investee | NaN | NaN | 87,378 | 89,033 |
| Prepaid expenses and other assets | 663,212 | 192,441 | 52,065 | 23,456 |
| Interest rate swap asset | NaN | NaN | NaN | 0 |
| Escrow deposits | 106,269 | 294,169 | 123,556 | 188,056 |
| Capitalized project costs | NaN | 54,248 | 212,049 | 208,049 |
| Property and equipment, net | 5,098 | 5,795 | 6,493 | 7,190 |
| Operating lease right of use asset, net | 28,762 | 39,106 | 49,219 | 59,112 |
| Investment in cost-method investees | 84,110 | 84,110 | 50,000 | 50,000 |
| Security deposits | 2,272 | 2,272 | 2,272 | 2,272 |
| Total assets | 15,593,311 | 13,932,476 | 16,801,558 | 16,675,653 |
| Convertible debenture | 2,000,000 | 2,000,000 | 2,000,000 | 2,000,000 |
| Total principal due on notes payable | 7,683,254 | 7,693,048 | 7,434,805 | NaN |
| Less debt discount | 146,503 | 152,921 | 159,339 | NaN |
| Notes payable, net | 7,536,751 | 7,540,127 | 7,275,466 | 7,293,097 |
| Accounts payable | 143,688 | 130,241 | 73,176 | 54,145 |
| Accrued expenses | 851,053 | 435,690 | 342,416 | 412,524 |
| Lease liability | 29,202 | 39,711 | 49,769 | 59,496 |
| Contract liabilities | 1,252,479 | 302,282 | 306,032 | 312,111 |
| Derivative liability - interest rate swap, at fair value | 50,473 | 77,328 | 105,450 | 92,728 |
| Security deposits payable | 372,804 | 339,471 | 402,076 | 377,076 |
| Total liabilities | 12,236,450 | 10,864,850 | 10,554,385 | 10,601,177 |
| Preferred stock, 0.001 par value, 5,000,000 shares authorized 2,000,000 shares issued and outstanding on march 31, 2026 and december 31, 2025 (1.00 per share liquidation preference or 2,000,000) | 2,000 | 2,000 | 2,000 | 2,000 |
| Common stock 0.001 par value, 100,000,000 shares authorized 13,351,516 and 12,201,516 shares issued on march 31, 2025 and december 31, 2025, respectively, and 13,180,829 and 12,030,829 shares outstanding on march 31, 20256 and december 31, 2025, respectively | 13,352 | 12,202 | 12,202 | 12,202 |
| Additional paid-in capital | 21,939,974 | 21,597,229 | 21,594,980 | 21,577,480 |
| Treasury stock, at cost (170,687 and 170,687 shares on march 31, 2026 and december 31, 2025, respectively) | 49,868 | 49,868 | 49,868 | 49,868 |
| Accumulated deficit | -18,548,597 | -18,493,937 | -15,312,141 | -15,467,338 |
| Total stockholders equity | 3,356,861 | 3,067,626 | 6,247,173 | 6,074,476 |
| Total liabilities and stockholders equity | 15,593,311 | 13,932,476 | 16,801,558 | 16,675,653 |
Zoned Properties, Inc. (ZDPY)
Zoned Properties, Inc. (ZDPY)