0001213900-26-090194 | 10-Q | XBRL Viewer | Proficient Auto Logistics INC

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Intangible Assets, Net - Schedule of Intangible Assets with Estimable Useful Lives (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Schedule of Intangible Assets with Estimable Useful Lives [Abstract]
2026	$ 4,829,504
2027	9,658,998
2028	9,658,998
2029	9,658,998
2030	9,658,998
Thereafter	74,509,891
Total	$ 117,975,387	$ 122,804,891

Business Combinations (Details)	Apr. 01, 2025 USD ($)	Dec. 21, 2023	Jun. 30, 2026 USD ($)	Dec. 31, 2025 USD ($)	May 27, 2025 USD ($)	Nov. 01, 2024 USD ($)
Business Combinations [Line Items]
Number of businesses acquired		5
Earn out percentage in cash			50.00%
Earn out percentage in shares of common stock			50.00%
Goodwill			$ 148,643,673	$ 148,476,407
Total Acquisition Date Amounts Recognized [Member]
Business Combinations [Line Items]
Goodwill			141,500,000
Stock Acquisitions [Member]
Business Combinations [Line Items]
Goodwill tax deductible			120,600,000
Auto Transport Group Acquisition [Member]
Business Combinations [Line Items]
Goodwill			$ 23,900,000
Utah Truck & Trailer Acquisition [Member]
Business Combinations [Line Items]
Goodwill						$ 4,359,546
Cash transaction						4,515,004
Net tangible assets						$ 155,458
Brothers Auto Transport Acquisition [Member]
Business Combinations [Line Items]
Goodwill	$ 3,720,401
Cash transaction	12,448,011
Net tangible assets	6,507,610
Equipment notes	6,338,899
Intangible assets	$ 2,220,000
PVT Truck and Trailer Acquisition [Member]
Business Combinations [Line Items]
Goodwill					$ 722,866
Cash transaction					1,032,995
Net tangible assets					$ 310,129

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Taxes [Abstract]
Effective income tax rate	17.80%	17.30%	20.20%	17.90%
Uncertain tax positions (in Dollars)

Stock-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2026

Stock-Based Compensation [Abstract]

Schedule of All Restricted and Performance Stock Units Outstanding

A summary of all restricted and performance stock units outstanding as of June 30, 2026, and activity during the six month period ended June 30, 2026, is presented below:

	Number of Shares			Weighted Average Grant Date Fair Value			Total Grant Date Fair Value			Weighted Average Remaining Contractual Life (years)
Outstanding, December 31, 2025		967,225		$	14.47		$	13,994,016			2.7
Granted		423,115			7.13			3,016,253
Vested		(301,001	)		(13.52	)		(4,069,957	)
Canceled/Forfeited		(30,172	)		(8.24	)		(248,467	)
Outstanding, June 30, 2026		1,059,167		$	11.98		$	12,691,845			2.4

Goodwill (Details) - USD ($)	Nov. 30, 2025	Jun. 30, 2026	Dec. 31, 2025
Goodwill [Line Items]
Goodwill		$ 148,643,673	$ 148,476,407
Company Drivers And Subhauler Reporting Units [Member]
Goodwill [Line Items]
Goodwill impairment	$ 25,600,000
Goodwill	$ 57,800,000

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

+ Details

- Definition

Amount of impairment loss from asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References + Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Long-Term Debt - Schedule of Long-Term Debt (Details) - USD ($)

Jun. 30, 2026

Dec. 31, 2025

Schedule of Long-Term Debt [Line Items]

Total

$ 64,191,111

$ 74,607,096

Less: unamortized debt issuance costs

(446,579)

(277,051)

Less: current maturities

(19,162,469)

(20,303,077)

Total long-term debt

44,582,063

54,026,968

Equipment and Vehicle Notes Payable [Member]

Schedule of Long-Term Debt [Line Items]

Total

44,671,109

52,595,562

Term Loan payable to Pinnacle Bank [Member]

Schedule of Long-Term Debt [Line Items]

Total

^[1]

$ 19,520,002

$ 22,011,534

[1]	The Term Loan and Line of Credit includes financial covenants comprised of maximum leverage (debt / adjusted EBITDA) and debt service coverage ratio (total principal and interest / adjusted EBITDA), both measured quarterly.

- Definition

Amount of unamortized debt discount (premium) and debt issuance costs.

+ References + Details

- Definition

Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.

+ References + Details

Business Combinations (Tables)

6 Months Ended

Jun. 30, 2026

Business Combinations [Abstract]

Schedule of Consideration Transferred

Total Acquisition Date Amounts Recognized as of May 12, 2025

	Delta		Deluxe		Proficient Transport		Sierra		Tribeca		Total
Purchase consideration
Cash consideration paid	$	31,580,792	$	35,597,237	$	82,185,183	$	17,442,396	$	10,685,499	$	177,491,107
Stock consideration issued		32,888,947		20,907,990		26,575,928		13,949,040		9,000,055		103,321,960
Contingent consideration – earn-out		—		3,095,114		—		—		—		3,095,114
Total purchase price	$	64,469,739	$	59,600,341	$	108,761,111	$	31,391,436	$	19,685,554	$	283,908,181

Allocation of purchase price
Fair value of net assets acquired	$	36,911,739	$	25,470,641	$	50,428,659	$	20,321,662	$	9,255,115	$	142,387,816
Goodwill	$	27,558,000	$	34,129,700	$	58,332,452	$	11,069,774	$	10,430,439	$	141,520,365

The table below presents the consideration transferred and the allocation of the total consideration to tangible and intangible assets acquired and liabilities assumed from the acquisition of ATG based on the respective fair values as of December 31, 2024 as well as the measurement period adjustments recorded as of August 16, 2025:

	December 31, 2024		Adjustment			August 16, 2025
Purchase consideration
Cash consideration paid	$	28,938,295		(500,000	)	$	28,438,295
Stock consideration issued		20,542,136		—			20,542,136
Total purchase price	$	49,480,431		(500,000	)	$	48,980,431

Allocation of purchase price
Fair value of net assets acquired	$	24,886,502		218,438		$	25,104,940
Goodwill	$	24,593,929		(718,438	)	$	23,875,491

Schedule of Recognized Intangible Assets

The Company recognized intangible assets as follows:

	Useful Life	Delta		Deluxe		Proficient Transport		Sierra		Tribeca		Total
Customer relationships	15 years	$	34,200,000	$	16,700,000	$	32,600,000	$	16,800,000	$	2,200,000	$	102,500,000
Trade names	10 years		1,800,000		2,600,000		4,300,000		2,400,000		1,300,000		12,400,000
Total		$	36,000,000	$	19,300,000	$	36,900,000	$	19,200,000	$	3,500,000	$	114,900,000

The Company recognized intangible assets as follows:

	Useful Life	Auto Transport Group
Customer relationships	15 years	$	22,200,000
Trade names	10 years		1,100,000
Total		$	23,300,000

Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2026

Long-Term Debt [Abstract]

Schedule of Long-Term Debt

	June 30, 2026			December 31, 2025
Equipment and vehicle notes payable to financial institutions, requiring monthly principal and interest payments totaling $1,493,284. The notes bear interest ranging from 3.85% to 10.77%, mature between August 2026 and November 2031, and are secured by the Company’s transportation equipment and vehicles	$	44,671,109		$	52,595,562

Term Debt to Pinnacle Bank, requiring principal payments of $415,255 per month commencing June 2025. The notes bear interest at SOFR (Currently 3.62%) +2.5% margin per month and mature April 2031⁽¹⁾		19,520,002			22,011,534
		64,191,111			74,607,096
Less: unamortized debt issuance costs		(446,579	)		(277,051	)
Less: current maturities		(19,162,469	)		(20,303,077	)
Total long-term debt	$	44,582,063		$	54,026,968

⁽¹⁾	The Term Loan and Line of Credit includes financial covenants comprised of maximum leverage (debt / adjusted EBITDA) and debt service coverage ratio (total principal and interest / adjusted EBITDA), both measured quarterly.

Schedule of Future Maturities of Long-Term Debt

Future maturities of long-term debt are as follows:

For the quarter ending June 30:
2026	$	9,797,756
2027		18,253,092
2028		16,329,476
2029		13,691,967
2030 and thereafter		6,118,820
Total	$	64,191,111

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Commitments and Contingencies

6 Months Ended

Jun. 30, 2026

Commitments and Contingencies [Abstract]

Commitments and contingencies

Note 15 — Commitments and contingencies

The Company is involved in certain claims and pending litigation primarily arising in the normal course of business. The majority of these claims relate to workers compensation, auto collision and liability, and physical and cargo damage. The Company expenses legal fees as incurred and accrues for the uninsured portion of contingent losses from these and other pending claims when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. It is at least reasonably possible that the effect on the financial statements of significant estimates involving contingencies will change within one year of the date of the financial statements due to one or more future confirming events. If such changes occur, they could be material to the financial statements. The Company has disclosed all significant estimates and assumptions that could potentially be affected by future confirming events.

Independent Contractors Misclassification Class Actions

In August 2016, a truck driver who contracted with Tribeca Automotive, Inc. filed a Complaint in Essex County Superior Court of New Jersey, bringing claims on behalf of himself and those similarly situated against Tribeca and its owners. An amended class complaint was filed in April 2022. The putative class alleges that Tribeca misclassified contracted truck drivers as independent contractors, rather than “employees” under applicable law. As a result, the class seeks overtime and unlawful deductions in violation of New Jersey Wage and Hour Law and New Jersey Wage Payment Law. In June 2026, the parties reached a settlement in principle and executed a class settlement agreement providing for a gross settlement amount of up to $4.0 million, in which Tribeca continues to deny liability. The settlement remains subject to final court approval. The net settlement amount is subject to each class member taking action in response to the Notice of Settlement and therefore cannot be reasonably estimated at this time. We are entitled to indemnification under the Purchase Agreement from the sellers of Tribeca for up to $2.5 million relating to this liability.

In May 2025 and December 2025, respectively, two business owners and truck drivers filed complaints with putative class action claims and representative actions under the Private Attorneys General Act in California state court against certain of the Company's subsidiaries and affiliates. Amended complaints were filed in October 2025 and May 2026, respectively, reducing the scope of claims. The two actions generally allege that certain drivers operating for third-party companies under broker-carrier contracts were improperly classified as independent contractors rather than “employees” under applicable law. Based on these allegations, the plaintiffs seek damages, civil penalties, attorneys’ fees, and other relief under California wage and hour laws. The claims asserted in the two actions are substantially similar and involve overlapping factual allegations, putative class populations, and time periods. The Company’s subsidiaries deny liability and are vigorously defending this matter.

Former Employee Class Action

In May 2024, a former employee filed a class action lawsuit against Deluxe Auto Carriers, Inc., in Riverside County Superior Court in California. The lawsuit alleges class claims against Deluxe for unpaid minimum and overtime wages, non-compliant meal and rest periods, unreimbursed business expenses, and inaccurate wage statements, among other claims. A class settlement was reached for $400,000, in which Deluxe continues to deny liability. In February 2026, the settlement was approved by the court, and subsequently paid in April 2026 from amounts previously accrued on the Company’s consolidated balance sheet. We received full reimbursement from the sellers of Deluxe pursuant to the indemnification provisions of the Purchase Agreement, and no related receivable or liability remained outstanding as of June 30, 2026.

Civil Complaint

In November 2025, a second amended civil complaint was filed in federal court in South Carolina against the Company, its subsidiaries Tribeca Automotive, Inc. (“Tribeca”) and Proficient Services, Inc. (f/k/a PAL Stock Acquiror, Inc.) and an individual working on behalf of Tribeca arising out of a vehicular accident involving one of Tribeca’s vehicles. In March 2026, the Company settled the case for $3 million in order to avoid the cost, risk and distraction of continued litigation. In May 2026, the settlement was approved by the court and paid from amounts previously accrued on the Company’s consolidated balance sheet.

Line of Credit (Details) - USD ($)		1 Months Ended	6 Months Ended
Line of Credit (Details) - USD ($)	Nov. 08, 2024	Apr. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Line of Credit [Line Items]
Revolving line of credit	$ 25,000,000
Maturity date	Nov. 08, 2029
Interest rate	2.50%
Available borrowing capacity			$ 13,300,000
Term debt amount drew			16,000,000
Drew from the available term debt			7,500,000	$ 3,000,000
Repayment of revolving line of credit			800,000	$ 5,000,000
Revolving Credit Facility [Member]
Line of Credit [Line Items]
Revolving line of credit	$ 20,000,000		6,700,000
Interest rate	2.20%
Drew from the available term debt		$ 9,000,000
Repayment of revolving line of credit			$ 19,500,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Subsequent Events

6 Months Ended

Jun. 30, 2026

Subsequent Events [Abstract]

Subsequent Events

Note 16 — Subsequent Events

The Company has evaluated subsequent events through the date on which this Form 10-Q was filed, which is also the date on which these financial statements were issued.

On August 10, 2026, the Company entered into a definitive agreement to acquire Hansen & Adkins (H&A), a vehicle logistics platform with a network spanning the United States and Canada, and it closed the transaction on August 13, 2026. The upfront purchase price in the transaction was $130 million, including assumed debt of approximately $75 million. Of the approximately $55 million remaining purchase price, approximately $3 million was paid in shares of Company Common Stock with approximately $52 million paid in cash. The terms of the transaction also provide for potential earnout payments of up to approximately $22.1 million, of which $2 million would be payable in shares of Company Common Stock with the remainder payable in cash. The cash portion of the purchase price was paid with available cash resources and borrowings under the Company’s existing credit facilities. No amounts related to the acquisition are reflected in the Company’s condensed consolidated financial statements for the quarter ended June 30, 2026. The accounting assessment for this transaction is still underway as of the date of this filing.

In connection with the transaction, the Company also restructured its debt instruments for efficiency, scalability and interest cost savings. As part of this restructuring, the Company issued $75 million aggregate principal amount of convertible senior notes due 2033 (the “senior notes”) in a private offering (the “private offering”) to persons reasonably believed to be qualified institutional buyers in reliance on the exemption from registration provided by Section 4(a)(2) under the Securities Act of 1933, as amended. The issuance and sale of the senior notes settled and closed on August 13, 2026, as anticipated. The senior notes will be senior, unsecured obligations of Proficient and will mature on August 15, 2033, unless earlier repurchased, redeemed or converted.

Other than as described above, there have been no subsequent events that occurred during such period that would require disclosure in the Form 10-Q or would be required to be recognized in the condensed consolidated financial statements as of and for the three months ended June 30, 2026.

Goodwill - Schedule of Carrying Amount of Goodwill (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
Schedule of Carrying Amount of Goodwill [Line Items]
Balance	$ 148,476,407
Balance	148,643,673	$ 148,476,407
Company Drivers [Member]
Schedule of Carrying Amount of Goodwill [Line Items]
Balance	90,705,144	87,434,455
Additions		3,391,969
Adjustments	142,176	(121,280)
Impairment
Balance	90,847,320	90,705,144
Subhaulers [Member]
Schedule of Carrying Amount of Goodwill [Line Items]
Balance	57,771,263	81,622,220
Additions		884,032
Adjustments	25,090	820,011
Impairment		(25,555,000)
Balance	57,796,353	57,771,263
Consolidated [Member]
Schedule of Carrying Amount of Goodwill [Line Items]
Balance	148,476,407	169,056,675
Additions		4,276,001
Adjustments	167,266	698,731
Impairment		(25,555,000)
Balance	$ 148,643,673	$ 148,476,407

+ References + Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Income Taxes

6 Months Ended

Jun. 30, 2026

Income Taxes [Abstract]

Income taxes

Note 8 — Income taxes

The effective tax rates for the six and three months ended June 30, 2026 and June 30, 2025 were 20.2%, 17.8%, 17.9% and 17.3%, respectively. The effective rates differ from the statutory rates primarily due to state tax adjustments, state minimum taxes, and permanent differences such as disallowed stock-based compensation.

The Company has no uncertain tax positions.

- Definition

The entire disclosure for income tax.

+ References

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-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

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+ Details

Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended
	Jun. 30, 2026	Dec. 31, 2025
Summary of Significant Accounting Policies [Line Items]
Allowance for credit losses	$ 1,159,900	$ 826,740
Segment reporting description	Segment Reporting — In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise for which separate financial information is available and are regularly reviewed by the chief operating decision maker (“CODM”) in deciding how to allocate resources and in assessing performance.
Performance obligation payment term	The delivery of the shipment and completion of the performance obligation allows for the collection of payment between 30 to 60 days after the delivery date of the shipment for the majority of our customers.
Chief Executive Officer
Summary of Significant Accounting Policies [Line Items]
Indicates title and position	Chief Executive Officer
Chief Financial Officer
Summary of Significant Accounting Policies [Line Items]
Indicates title and position	Chief Financial Officer
Chief Operating Officer
Summary of Significant Accounting Policies [Line Items]
Indicates title and position	Chief Operating Officer
Customer Relationships [Member]
Summary of Significant Accounting Policies [Line Items]
Useful life	15 years
Trade Names [Member]
Summary of Significant Accounting Policies [Line Items]
Useful life	10 years

Property and Equipment (Details) - USD ($)	3 Months Ended		6 Months Ended
Property and Equipment (Details) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Property and Equipment [Abstract]
Gain (loss) on the disposal of equipment	$ (51,310)	$ 235,095	$ (41,047)	$ 226,314
Depreciation expenses	$ 7,171,240	$ 7,646,980	$ 14,778,246	$ 14,135,559

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2026

Summary of Significant Accounting Policies [Abstract]

Summary of significant accounting policies

Note 2 — Summary of significant accounting policies

Basis of Presentation — The condensed consolidated financial statements and footnotes have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Principles of Consolidation — The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany transactions and accounts have been eliminated. The condensed consolidated financial statements include the impact of push-down accounting with acquisition related costs pushed down to the corresponding reporting entity.

Seasonality — In our industry, results of operations generally follow a seasonal pattern. Volumes in the first quarter are typically lower due to less consumer demand, customers reducing shipments following year end, and inclement winter weather. At the same time, operating expenses generally increase, and tractor productivity of the Company's fleet and independent contractors decreases during the winter months due to decreased fuel efficiency, increased cold-weather-related equipment maintenance and repairs, and increased insurance claims and costs attributed to higher accident frequency from harsh weather. These factors typically lead to lower operating profitability, as compared to other parts of the year. Additionally, beginning in the latter half of the third quarter and continuing into the fourth quarter, the Company typically experiences surges in volumes from customers pushing to move units before year end. Additionally, macroeconomic trends and cyclical changes in the auto haul industry, including imbalances in supply and demand, can override the seasonality faced in the industry.

Accounts Receivable — Accounts receivable represents customer obligations due under normal trade terms. The Company establishes an allowance for credit losses based on historical experience and any known trends or uncertainties related to customer billing and account collectability. The Company reviews the adequacy of its allowance for credit losses on a quarterly basis. Uncollectible accounts are written off when deemed uncollectible, and accounts receivable are presented net of an allowance for credit losses. Based on the information available, the Company recorded an allowance for credit losses of approximately $1,159,900 and $826,740 at June 30, 2026 and December 31, 2025, respectively. Actual write-offs could differ from management’s estimate.

Business combinations — The Company accounts for business combinations using the acquisition method pursuant to ASC 805, Business Combinations. For each acquisition, the Company recognizes the assets acquired and liabilities assumed at their respective fair values as of the acquisition date. Valuations of certain assets acquired, including customer relationships, and trade names involve significant judgment and estimation. The Company uses independent valuation specialists to help determine fair value of certain assets and liabilities. Valuations utilize significant estimates, such as forecasted revenues and profits. Changes in these estimates could significantly impact the value of certain assets and liabilities. ASC 805 establishes a measurement period to provide the Company with a reasonable amount of time to obtain the information necessary to identify and measure various items in a business combination and cannot extend beyond one year from the acquisition date. Measurement period adjustments are recognized in the reporting period in which the adjustments are determined and calculated as if the accounting had been completed as of the acquisition date. The Company expects to complete the final fair value determination of the assets acquired and liabilities assumed as soon as practicable within the measurement period, but not to exceed one year from the acquisition date.

Goodwill — Goodwill is recorded when the purchase price paid in a business combination exceeds the fair value of assets acquired and liabilities assumed. Goodwill is reviewed for impairment on an annual basis with the assessment date of November 30th, or upon an occurrence of an event or changes in circumstances that indicate that the carrying value may not be recoverable.

Goodwill impairment is the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. When testing goodwill for impairment, the Company may first perform a qualitative assessment to determine whether the fair value of a reporting unit is less than its carrying amount. The Company then completes a quantitative impairment test if the qualitative assessment indicates that it is more likely than not that the reporting unit’s fair value is less than the carrying value of its assets. As part of the Company’s impairment analysis, fair value of a reporting unit is generally determined using the income and market approaches. The income approach requires management to estimate a number of factors for each reporting unit, including projected future operating results, economic projections, anticipated future cash flows and discount rates. The market approach estimates fair value using comparable marketplace fair value data from within a comparable industry grouping, as well as recent guideline transactions. The determination of the fair value of the reporting units requires the Company to make significant estimates and assumptions with respect to the business and financial performance of the Company’s reporting units. These estimates and assumptions primarily include, but are not limited to, the selection of appropriate peer group companies, control premiums appropriate for acquisitions in the industry in which we compete, discount rates, terminal growth rates, forecasts of revenue, operating income, working capital requirements, and capital expenditures.

If the estimated fair value of the reporting unit exceeds the carrying value, goodwill is not considered impaired, and no additional steps are needed. If, however, the fair value of the reporting unit is less than its carrying value, then the amount of the impairment loss is the amount by which the reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill.

Intangible Assets, Net — The Company’s intangible assets consist of acquired customer relationships and trade names. Intangible assets with finite lives are amortized over their estimated useful lives using the straight-line method. Intangible assets historically have been acquired through business combinations and recorded at their purchase date estimated fair value.

When determining the fair value of acquired intangible assets, management makes significant estimates and assumptions, including, but not limited to, expected long-term market growth, customer retention, future expected operating expenses, costs of capital and appropriate discount rates. Finite-lived intangible assets are amortized using the straight-line method over their respective estimated useful lives. The Company amortizes its intangible assets using the straight-line method over their estimated useful lives of 15 years for customer relationships, and 10 years for trade names.

Revenue Recognition - The Company recognizes revenue over time as control of the promised services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. The delivery of the shipment and completion of the performance obligation allows for the collection of payment between 30 to 60 days after the delivery date of the shipment for the majority of our customers.

The Company's operations are consistent with those in the trucking industry where freight can be hauled twenty-four hours a day and seven days a week, subject to hours of service rules. Approximately 94% of the loads are less than 500 miles in length of haul. Each individual shipment accepted by the Company is considered a separate contract with the performance obligation being the delivery of the freight. Our average length of haul for each load of freight generally equals less than two days of continuous transit time. The Company has therefore applied the practical expedient and has not disclosed the amount of remaining unsatisfied performance obligations. The Company estimates revenue for loads based on transit time, as the customer simultaneously receives and consumes the benefit provided. The Company hauls freight and earns revenue on a consistent basis throughout the periods presented.

Stock-Based Compensation — Restricted Stock Units (“RSUs”) and Performance Stock Units (“PSUs”) have been granted to eligible employees and independent board members of the Company. Recipients are required to remain employed for the necessary service period, and in the case of the PSUs, achieve specified performance conditions established by the Company. The Company has recorded compensation expense within stock-based compensation in the consolidated statement of operations. In accounting for stock-based compensation awards, the Company measures and recognizes the cost of employee services received in exchange for awards of equity instruments based on the grant date fair value of those awards. Compensation expense for time-vesting awards is recognized ratably using the straight-line attribution method over the vesting period, which is considered to be the requisite service period. Compensation expense for PSUs is recognized over the required service period based on management’s assessment of the probability of achieving the applicable performance conditions. The estimated fair value of the RSUs and PSUs was determined using the fair value of the Company’s common stock on the grant date.

Fair Value Measurements — The Company determines fair value based upon the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, as determined by either the principal market or the most advantageous market in which it transacts. The Company applies fair value accounting for all the financial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:

Level 1 –

Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date;

Level 2 –

Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and

Level 3 –

Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These inputs are based on the Company’s own assumptions about current market conditions and require significant management judgment or estimation.

As of June 30, 2026 and December 31, 2025, the carrying value of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, and other current assets and liabilities approximates fair value due to the short maturities of these instruments. Interest rates on borrowings under long-term debt and finance lease obligations approximate the interest rates that would currently be available to the Company under similar terms, and as such, carrying value approximates fair value. Certain assets, including goodwill, intangible assets and other long-lived assets, are also subject to measurement at fair value on a nonrecurring basis (1) when they are acquired during a business combination as discussed in Note 3, and (2) if they are deemed to be impaired as a result of an impairment review.

Segment Reporting — In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise for which separate financial information is available and are regularly reviewed by the chief operating decision maker (“CODM”) in deciding how to allocate resources and in assessing performance. The CODM primarily evaluates performance based on operational results from the services provided by Company Drivers and Subhaulers. The Company’s CODM has been identified to collectively include the Company’s Chief Executive Officer, Chief Financial Officer, and Chief Operating Officer.

The CODM uses the segment operating profit or loss measure to evaluate the profitability and operational efficiency of each segment, identify areas for improvement, and make informed decisions about resource allocation, strategic planning, and performance targets. This measure of segment profit or loss is consistent with the measurement principles used in the consolidated financial statements. The CODM reviews the segment operating profit or loss on a quarterly basis during executive meetings and uses this information to assess segment performance (analyzing margins, revenue changes, and expense management), allocate resources (capital deployment and personnel allocation to executive strategic initiatives), strategic planning (setting short and longer term goals for expansion), and performance targets (establishing key performance indicators, monitoring progress, and revising plans).

Based on the unique nature of the Company's operating structure, certain revenue-generating assets are interchangeable between segments. Additionally, the Company's CODMs do not review assets or liabilities by segment to make operating decisions. The Company allocates depreciation and amortization expense of its property and equipment to the segments based on the utilization of the asset by the segment during the period.

Accounting Pronouncements Not Yet Adopted

In September 2025, the FASB issued ASU 2025-06, Intangibles – Goodwill and Other – Internal Use Software (Subtopic 350-40), which removes project development stages when developing internal use software. The ASU is effective for fiscal years beginning after December 15, 2027, while early adoption is permitted. The Company is currently assessing any changes to capitalization that may be required.

Loss Per Share (Details) - shares	3 Months Ended		6 Months Ended
Loss Per Share (Details) - shares	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
RSUs and PSUs [Member]
Loss Per Share [Line Items]
Excluded weighted average number of shares	1,173,140	1,151,445	1,152,718	1,151,952

Goodwill (Tables)

6 Months Ended

Jun. 30, 2026

Goodwill [Abstract]

Schedule of Carrying Amount of Goodwill

The changes in the carrying amount of goodwill and allocation to reportable segment are as follows:

	Company Drivers			Subhaulers			Consolidated
Balance – December 31, 2024	$	87,434,455		$	81,622,220		$	169,056,675
Additions		3,391,969			884,032			4,276,001
Adjustments		(121,280	)		820,011			698,731
Impairment		-			(25,555,000	)		(25,555,000	)
Balance – December 31, 2025	$	90,705,144		$	57,771,263		$	148,476,407
Adjustments		142,176			25,090			167,266
Balance – June 30, 2026	$	90,847,320		$	57,796,353		$	148,643,673

- Definition

Tabular disclosure of goodwill.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

+ Details

Loss Per Share

6 Months Ended

Jun. 30, 2026

Loss Per Share [Abstract]

Loss per share

Note 14 — Loss per share

Basic loss per share is based upon the weighted average common shares outstanding during each year. Diluted loss per share is based on the basic weighted earnings per share with additional weighted common shares for common stock equivalents. During the six and three months ended June 30, 2026 and 2025, the Company had outstanding restricted shares of common stock to certain of our employees and directors, under the Company’s restricted stock award plans. The diluted shares include the dilutive effect of restricted and performance stock units based on the treasury stock method.

A reconciliation of the numerator (net loss) and denominator (weighted average number of shares outstanding of the basic loss per share) for the six and three months ended June 30, 2026 and 2025 is as follows:

	Six months ended June 30, 2026			Three months ended June 30, 2026			Six months ended June 30, 2025			Three months ended June 30, 2025
Numerator:
Net Loss	$	(10,385,549	)	$	(3,895,448	)	$	(4,748,518	)	$	(1,556,833	)

Denominator:
Weighted-Average Number of Shares of Common Stock		27,876,507			27,926,011			27,341,813			27,611,515
Basic Loss per Share	$	(0.37	)	$	(0.14	)	$	(0.17	)	$	(0.06	)

The Company excluded 1,152,718, 1,173,140, 1,151,952, and 1,151,445 of RSUs and PSUs from the computation of weighted-average number of shares of common stock in computing the diluted loss per share for the periods presented because including them would have had an anti-dilutive effect for the six and three months ended June 30, 2026 and 2025, respectively.

Nature of Operations

6 Months Ended

Jun. 30, 2026

Nature of Operations [Abstract]

Nature of operations

Note 1 — Nature of operations

AH Acquisition Corp. was formed on June 13, 2023, pursuant to the laws of the State of Delaware to become a holding company for the consolidation of several operating companies within the automobile transportation industry. Subsequently, on October 17, 2023, AH Acquisition Corp. legally changed its name to Proficient Auto Logistics, Inc. (“Proficient,” the “Company,” or “we”).

Proficient is an industry leading specialized freight company focused on providing auto transportation and logistics services. The Company offers a broad range of auto transportation and logistics services, primarily focused on transporting finished vehicles from automotive production facilities, marine ports of entry, or regional rail yards to auto dealerships around the country. We have developed a differentiated business model due to our scale, breadth of geographic coverage, and embedded customer relationships with leading auto original equipment manufacturing companies (“OEMs”). Our customers range from large, global auto companies, to electric vehicle producers. Additional customers include auto dealers, auto auctions, rental car companies, and auto leasing companies. Proficient operates an asset-based Company Drivers service (“Company Drivers”) on behalf of the manufacturers. In addition, Proficient serves OEMs and other customers through independent contractors and third-party carriers under an asset-light freight model (“Subhaulers”).

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Schedule of Accrued Liabilities [Abstract]
Deferred leased to purchase payments	$ 9,402,792	$ 8,497,950
Claims, insurance and litigation reserves	7,460,774	10,758,083
Salaries, wages and benefits	4,889,442	3,779,342
Owner operator deposits	2,342,810	2,504,336
Accrued purchased transportation	1,983,092	3,351,017
Escrow payments	994,013	994,012
Other accrued expenses	1,520,465	3,145,261
Accrued liabilities	$ 28,593,388	$ 33,030,001

Long-Term Debt (Details) - USD ($)	3 Months Ended		6 Months Ended
Long-Term Debt (Details) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Long-Term Debt [Abstract]
Debt issuance costs	$ 200,000		$ 200,000
Amortization of debt issuance costs	$ 15,235	$ 18,971	$ 30,470	$ 37,885

Subsequent Events (Details) - USD ($) $ in Millions		6 Months Ended
Subsequent Events (Details) - USD ($) $ in Millions	Aug. 13, 2026	Jun. 30, 2026
Subsequent Event [Line Items]
Aggregate principal amount		$ 75.0
Subsequent Event [Member]
Subsequent Event [Line Items]
Upfront purchase price	$ 130.0
Purchase price including debt	75.0
Purchase price remaining	55.0
Paid in shares	3.0
Paid in cash	52.0
Potential earnout payments	22.1
Payable in shares	$ 2.0

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
Operating revenue
Total operating revenue	$ 109,399,785	$ 115,546,586	$ 203,089,454	$ 210,752,607
Operating Expenses
Salaries, wages and benefits	22,077,595	22,456,693	42,970,439	41,744,796
Stock-based compensation	1,346,248	1,221,497	2,698,330	2,404,506
Fuel and fuel taxes	8,937,810	6,779,856	15,813,808	12,845,111
Purchased transportation	52,984,044	58,948,018	97,598,053	106,156,861
Truck expenses	7,024,553	6,438,424	14,255,346	12,288,270
Depreciation	7,171,239	7,646,980	14,778,246	14,135,559
Intangible amortization	2,414,751	2,454,641	4,829,504	4,870,471
Loss (gain) on sale of equipment	51,310	(235,095)	41,047	(226,314)
Insurance premiums and claims	6,091,606	5,382,512	11,378,951	10,341,191
General, selling, and other operating expenses	4,535,660	4,327,702	8,895,315	8,429,304
Total Operating Expenses	112,634,816	115,421,228	213,259,039	212,989,755
Operating (loss) income	(3,235,031)	125,358	(10,169,585)	(2,237,148)
Other income and expense
Interest expense	(1,432,046)	(1,837,876)	(2,829,067)	(3,408,796)
Acquisition costs	(23,736)	(274,705)	(23,736)	(311,807)
Other income, net	(19,089)	105,069	14,738	181,291
Total other expense, net	(1,474,871)	(2,007,512)	(2,838,065)	(3,539,312)
Loss before income taxes	(4,709,902)	(1,882,154)	(13,007,650)	(5,776,460)
Income tax (benefit) expense	(814,454)	(325,321)	(2,622,101)	(1,027,942)
Net loss	$ (3,895,448)	$ (1,556,833)	$ (10,385,549)	$ (4,748,518)
Loss Per Share
Basic (in Dollars per share)	$ (0.14)	$ (0.06)	$ (0.37)	$ (0.17)
Diluted (in Dollars per share)	$ (0.14)	$ (0.06)	$ (0.37)	$ (0.17)
Weighted Average Shares
Basic (in Shares)	27,926,011	27,611,515	27,876,507	27,341,813
Diluted (in Shares)	27,926,011	27,611,515	27,876,507	27,341,813
Revenue, before fuel surcharge
Operating revenue
Total operating revenue	$ 96,015,610	$ 107,372,359	$ 182,212,564	$ 194,987,487
Fuel surcharge and other reimbursements
Operating revenue
Total operating revenue	11,251,586	6,802,255	16,916,037	12,230,095
Other revenue
Operating revenue
Total operating revenue	806,532	688,122	1,910,732	1,993,867
Lease revenue
Operating revenue
Total operating revenue	$ 1,326,057	$ 683,850	$ 2,050,121	$ 1,541,158

Segment Reporting (Details)	3 Months Ended		6 Months Ended
Segment Reporting (Details)	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)	Jun. 30, 2026 USD ($)	Jun. 30, 2025 USD ($)
Segment Reporting [Line Items]
Depreciation and amortization			$ 19,607,750	$ 19,006,030
Intangible amortization	$ 2,414,751	$ 2,454,641	4,829,504	4,870,471
General selling, and other operating expenses	4,535,660	4,327,702	$ 8,895,315	8,429,304
Corporate Segment and Other Operating Segment [Member]
Segment Reporting [Line Items]
Operating segments			2
Reportable segments			2
Salaries, wages and benefits	1,839,835	1,090,332	$ 3,579,334	2,743,930
Depreciation and amortization	37,542	25,948	74,292	35,139
Intangible amortization	2,414,751	2,454,641	4,829,504	4,870,471
Insurance premiums and claims	307,653	314,496	641,347	592,065
General selling, and other operating expenses	1,371,897	1,565,970	2,697,306	2,872,696
Stock based compensation	$ 1,346,248	$ 1,221,497	$ 2,698,330	$ 2,404,506

Intangible Assets, Net (Details) - USD ($)	3 Months Ended		6 Months Ended
Intangible Assets, Net (Details) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Intangible Assets, Net [Line Items]
Intangible amortization expenses	$ 2,414,751	$ 2,454,641	$ 4,829,504	$ 4,870,471
Customer Relationships [Member]
Intangible Assets, Net [Line Items]
Weighted average amortization period			12 years 10 months 24 days
Trade Names [Member]
Intangible Assets, Net [Line Items]
Weighted average amortization period			7 years 10 months 24 days
Intangible Assets [Member]
Intangible Assets, Net [Line Items]
Weighted average amortization period			12 years 6 months
Intangible Assets [Member] \| Customer Relationships [Member]
Intangible Assets, Net [Line Items]
Intangible amortization expenses	4,190,050	2,111,720	$ 4,143,644	2,071,826
Intangible Assets [Member] \| Trade Names [Member]
Intangible Assets, Net [Line Items]
Intangible amortization expenses	$ 342,925	$ 342,921	$ 685,860	$ 680,421

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Stock-Based Compensation - Schedule of All Restricted Stock/Units Outstanding (Details) - Restricted Stock Units (RSUs) [Member] - USD ($)			6 Months Ended
	Jun. 30, 2026	Dec. 31, 2025	Jun. 30, 2026
Schedule of All Restricted Stock/Units Outstanding [Line Items]
Number of Shares, Outstanding Balance	1,059,167	967,225	1,059,167
Weighted Average Grant Date Fair Value, Outstanding Balance	$ 11.98	$ 14.47	$ 11.98
Total Grant Date Fair Value, Outstanding Balance	$ 12,691,845	$ 13,994,016	$ 12,691,845
Weighted Average Remaining Contractual Life (years), Outstanding Balance	2 years 4 months 24 days	2 years 8 months 12 days
Number of Shares, Granted			423,115
Weighted Average Grant Date Fair Value, Granted			$ 7.13
Total Grant Date Fair Value, Granted			$ 3,016,253
Number of Shares, Vested			(301,001)
Weighted Average Grant Date Fair Value, Vested			$ (13.52)
Total Grant Date Fair Value, Vested			$ (4,069,957)
Number of Shares, Canceled/Forfeited			(30,172)
Weighted Average Grant Date Fair Value, Canceled/Forfeited			$ (8.24)
Total Grant Date Fair Value, Canceled/Forfeited			$ (248,467)

Leases

6 Months Ended

Jun. 30, 2026

Leases [Abstract]

Leases

Note 11 — Leases

Lessee — The following table presents certain information related to lease costs for finance and operating leases as of:

	Six months ended June 30, 2026		Three months ended June 30, 2026		Six months ended June 30, 2025		Three months ended June 30, 2025
Operating lease cost	$	1,660,400	$	828,486	$	1,364,902	$	695,410
Finance lease costs:
Amortization of finance lease assets		5,707		—		34,341		17,170
Interest on lease liabilities		84		—		4,815		2,083
Short-term lease costs		615,792		443,759		600,582		340,198
Total lease costs	$	2,281,983	$	1,272,245	$	2,004,640	$	1,054,861

As of June 30, 2026 and 2025, the weighted-average discount rate for operating leases was 6.96% and 6.88%, respectively and the weighted-average remaining lease term was 7.9 and 7.3 years, respectively.

The Company's finance leases matured during the quarter ended March 31, 2026. Accordingly, as of June 30, 2026, no finance lease liabilities remained outstanding. As of June 30, 2025, the weighted-average discount rate for finance leases was 12.08%, and the weighted-average remaining lease term was 0.5 years.

As of June 30, 2026, future maturities of the lease liabilities were as follows:

	Operating leases
For the quarter ending June 30:
2026	$	1,650,234
2027		3,363,935
2028		2,818,443
2029		1,825,588
2030		1,313,705
Thereafter		3,270,171
Total undiscounted cash flows		14,242,076
Less: present value factor		2,288,033
Total lease liabilities		11,954,043
Less: current portion		(2,587,294	)
Total long-term lease liabilities	$	9,366,749

Lessor — The Company leases various types of transportation-related equipment to independent third-parties under lease contracts which are generally for a term of one to eight years and contain an option for the lessee to return or purchase the equipment. Depending on the lease agreement, the Company has recorded these as either sales-type leases or operating leases. The Company assesses a third-party’s ability to pay based on the financial capacity and intention to pay, considering all relevant facts and circumstances, including past experiences with that third-party or similar third-parties. For those leases classified as sales-type leases where collectability of lease payments is not probable at lease commencement, the Company does not derecognize the underlying asset, and the payments received for these leases are recorded as deposit liabilities. Deposit liabilities of $9,402,792 and $8,497,950 were reported in accrued liabilities on the condensed consolidated balance sheet as of June 30, 2026 and December 31, 2025, respectively. The determination of collectability is an ongoing assessment, at the time that collectability is determined probable, including in instances where a lease is terminated where collectability is determined probable, the liability and assets will be derecognized with a corresponding earnings recognition.

Lease receivables are carried at the aggregate of lease payments receivable plus the estimated residual value of the leased assets and any initial direct costs incurred to originate these leases, less unearned income, which is accreted to interest income over the lease term using the interest method. Lease receivables of $81,206 and $148,511 are reported as net investment in leases on the condensed consolidated balance sheet as of June 30, 2026, and December 31, 2025, respectively.

For the six and three months ended June 30, 2026 and 2025, the Company recorded sales-type lease revenue of $1,484,914, $1,021,361, $1,146,783 and $456,521, respectively, within operating revenue on the condensed consolidated statement of operations.

For the six and three months ended June 30, 2026 and 2025, the Company recorded interest income of $5,519, $2,180, $20,554 and $8,158, respectively, within interest expense, net on the condensed consolidated statements of operations.

As of June 30, 2026, future minimum lease payments expected to be collected were as follows:

For the quarter ending June 30:
2026	$	61,945
2027		22,240
Total undiscounted cash payments		84,185
Less: present value factor		(2,979	)
Total net investment in lease		81,206
Less: current portion		(81,206	)
Total net investment in lease, less current portion	$	—

Property and Equipment (Tables)

6 Months Ended

Jun. 30, 2026

Property and Equipment [Abstract]

Schedule of Property and Equipment, at Cost

Property and equipment, at cost, consist of the following as of:

	June 30, 2026			December 31, 2025
Land	$	2,220,000		$	2,220,000
Buildings and improvements		1,599,691			1,715,459
Furniture and equipment		304,535			306,705
Machinery and equipment		1,201,048			1,176,430
Software and computer equipment		1,215,332			1,156,458
Transportation equipment		152,144,327			152,775,053
		158,684,933			159,350,105
Less accumulated amortization and depreciation		(55,772,844	)		(43,500,044	)
Property and equipment, net	$	102,912,089		$	115,850,061

Long-Term Debt - Schedule of Future Maturities of Long-Term Debt (Details)	Jun. 30, 2026 USD ($)
Schedule of Future Maturities of Long-Term Debt [Abstract]
2026	$ 9,797,756
2027	18,253,092
2028	16,329,476
2029	13,691,967
2030 and thereafter	6,118,820
Total	$ 64,191,111

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References

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-Paragraph 1
-Subparagraph (SX 210.9-03(16))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480657/210-10-S50-9

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-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
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-Subparagraph (SX 210.12-04(a))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 835
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Reference 10: http://www.xbrl.org/2003/role/exampleRef
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-Publisher FASB
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Reference 11: http://www.xbrl.org/2003/role/exampleRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(16)(a)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-4

+ Details

Intangible Assets, Net

6 Months Ended

Jun. 30, 2026

Intangible Assets, Net [Abstract]

Intangible assets, net

Note 5 — Intangible assets, net

	Six months ended June 30, 2026
	Gross carrying amount		Accumulated amortization			Net carrying amount
Customer relationships	$	124,577,000	$	(17,439,905	)	$	107,137,095
Trade names		13,717,000		(2,878,708	)		10,838,292
Total	$	138,294,000	$	(20,318,613	)	$	117,975,387

	December 31, 2025
	Gross carrying amount		Accumulated amortization and impairment			Net carrying amount
Customer relationships	$	126,703,000	$	(15,422,261	)	$	111,280,739
Trade names		13,717,000		(2,192,848	)		11,524,152
Total	$	140,420,000	$	(17,615,109	)	$	122,804,891

The Company recorded amortization expenses related to Customer relationships of $4,143,644, $2,071,826, $4,190,050, and $2,111,720 in the condensed consolidated statements of operations for the six and three months ended June 30, 2026 and 2025, respectively.

The Company recorded amortization expenses related to Trade names of $685,860, $342,925, $680,421, and $342,921 in the condensed consolidated statements of operations for the six and three months ended June 30, 2026 and 2025, respectively.

As of June 30, 2026, the expected amortization expense associated with the Company’s identifiable intangible assets with estimable useful lives over the next five years was as follows:

2026	$	4,829,504
2027		9,658,998
2028		9,658,998
2029		9,658,998
2030		9,658,998
Thereafter		74,509,891
Total	$	117,975,387

As of June 30, 2026, the weighted average amortization period for all intangible assets was 12.5 years, with 12.9 years for Customer relationships and 7.9 years for Trade names.

Segment Reporting - Schedule of Information About Our Reportable Segments (Details) - USD ($)

3 Months Ended

6 Months Ended

Jun. 30, 2026

Jun. 30, 2025

Jun. 30, 2026

Jun. 30, 2025

Reconciliation of revenue:

Other revenues

$ 109,399,785

$ 115,546,586

$ 203,089,454

$ 210,752,607

Less:

Fuel and fuel taxes

8,937,810

6,779,856

15,813,808

12,845,111

Purchased transportation

52,984,044

58,948,018

97,598,053

106,156,861

Depreciation

7,171,239

7,646,980

14,778,246

14,135,559

Operating (loss) income

(3,235,031)

125,358

(10,169,585)

(2,237,148)

Reconciliation of segment operating profit to income before income taxes:

Interest Expense

1,432,046

1,837,876

2,829,067

3,408,796

Acquisition Costs

23,736

274,705

23,736

311,807

Other Segment Disclosures:

Depreciation and amortization

19,607,750

19,006,030

Intangible amortization

2,414,751

2,454,641

4,829,504

4,870,471

Reportable Segments [Member]

Revenue

Total operating revenue

109,399,785

115,546,586

203,089,454

210,752,607

Less:

Salaries, wages and benefits

20,237,760

21,366,361

39,391,105

39,000,866

Fuel and fuel taxes

8,937,810

6,779,856

15,813,808

12,845,111

Purchased transportation

52,984,044

58,948,018

97,598,053

106,156,861

Truck expenses

7,024,553

6,438,424

14,255,346

12,288,270

Depreciation

7,133,697

7,621,032

14,703,954

14,100,420

Other segment items

^[1]

8,999,026

7,594,653

16,976,660

15,079,420

Operating (loss) income

4,082,895

6,798,242

4,350,528

11,281,659

Reconciliation of segment operating profit to income before income taxes:

Other profit/(loss)

(7,317,926)

^[2]

(6,672,884)

^[3]

(14,520,113)

^[4]

(13,518,807)

^[5]

Interest Expense

(1,432,046)

(1,837,876)

(2,829,067)

(3,408,796)

Acquisition Costs

(23,736)

(311,807)

Other Income, net

(19,089)

105,069

14,738

181,291

Income Before Income Taxes

(4,709,902)

(1,882,154)

(13,007,650)

(5,776,460)

Other Segment Disclosures:

Depreciation and amortization

7,133,697

^[6]

10,075,673

^[6]

14,703,954

^[6]

14,100,420

^[7]

Intangible amortization

2,414,751

^[2]

2,454,641

^[3]

4,829,504

^[4]

4,870,471

^[5]

Depreciation and Amortization

9,548,448

7,621,032

^[7]

19,533,458

18,970,891

Reportable Segments [Member] | Company Drivers [Member]

Less:

Salaries, wages and benefits

17,522,597

16,662,947

33,106,261

28,621,437

Fuel and fuel taxes

8,937,810

6,779,856

15,813,808

12,845,111

Purchased transportation

Truck expenses

7,024,553

6,438,424

14,255,346

12,288,270

Depreciation

5,275,039

5,588,144

10,889,687

10,314,684

Other segment items

^[1]

5,146,701

2,754,013

9,733,045

6,380,275

Operating (loss) income

(2,446,929)

3,229,684

(6,083,465)

3,677,709

Other Segment Disclosures:

Depreciation and amortization

5,275,039

^[6]

5,588,144

^[7]

10,889,687

^[6]

10,314,684

^[7]

Reportable Segments [Member] | Subhaulers [Member]

Less:

Salaries, wages and benefits

2,715,163

4,703,414

6,284,844

10,379,429

Fuel and fuel taxes

Purchased transportation

52,984,044

58,948,018

97,598,053

106,156,861

Truck expenses

Depreciation

1,858,658

2,032,888

3,814,267

3,785,736

Other segment items

^[1]

3,852,325

4,840,640

7,243,615

8,699,145

Operating (loss) income

6,529,824

3,568,558

10,433,993

7,603,950

Other Segment Disclosures:

Depreciation and amortization

1,858,658

^[6]

2,032,888

^[7]

3,814,267

^[6]

3,785,736

^[7]

Revenue, before Fuel Surcharge [Member]

Reconciliation of revenue:

Other revenues

96,015,610

107,372,359

182,212,564

194,987,487

Revenue, before Fuel Surcharge [Member] | Reportable Segments [Member]

Revenue

Total operating revenue

96,015,610

107,372,359

182,212,564

194,987,487

Revenue, before Fuel Surcharge [Member] | Reportable Segments [Member] | Company Drivers [Member]

Revenue

Total operating revenue

36,690,353

38,619,199

70,774,051

69,095,538

Revenue, before Fuel Surcharge [Member] | Reportable Segments [Member] | Subhaulers [Member]

Revenue

Total operating revenue

59,325,257

68,753,160

111,438,513

125,891,949

Fuel Surcharge and Other Reimbursements [Member]

Reconciliation of revenue:

Other revenues

11,251,586

6,802,255

16,916,037

12,230,095

Fuel Surcharge and Other Reimbursements [Member] | Reportable Segments [Member]

Revenue

Total operating revenue

11,251,586

6,802,255

16,916,037

12,230,095

Fuel Surcharge and Other Reimbursements [Member] | Reportable Segments [Member] | Company Drivers [Member]

Revenue

Total operating revenue

4,043,750

2,721,177

6,033,770

4,070,760

Fuel Surcharge and Other Reimbursements [Member] | Reportable Segments [Member] | Subhaulers [Member]

Revenue

Total operating revenue

7,207,836

4,081,078

10,882,267

8,159,335

Other Revenue [Member]

Reconciliation of revenue:

Other revenues

806,532

688,122

1,910,732

1,993,867

Other Revenue [Member] | Reportable Segments [Member]

Revenue

Total operating revenue

806,532

688,122

1,910,732

1,993,867

Other Revenue [Member] | Reportable Segments [Member] | Company Drivers [Member]

Revenue

Total operating revenue

279,748

112,692

460,941

961,188

Other Revenue [Member] | Reportable Segments [Member] | Subhaulers [Member]

Revenue

Total operating revenue

526,784

575,430

1,449,791

1,032,679

Lease Revenue [Member]

Reconciliation of revenue:

Other revenues

1,326,057

683,850

2,050,121

1,541,158

Lease Revenue [Member] | Reportable Segments [Member]

Revenue

Total operating revenue

1,326,057

683,850

2,050,121

1,541,158

Lease Revenue [Member] | Reportable Segments [Member] | Company Drivers [Member]

Revenue

Total operating revenue

Lease Revenue [Member] | Reportable Segments [Member] | Subhaulers [Member]

Revenue

Total operating revenue

1,326,057

683,850

2,050,121

1,541,158

Segment Revenue [Member] | Reportable Segments [Member]

Revenue

Total operating revenue

109,399,785

115,546,586

203,089,454

210,752,607

Reconciliation of revenue:

Other revenues

^[2]

^[4]

Segment Revenue [Member] | Reportable Segments [Member] | Company Drivers [Member]

Revenue

Total operating revenue

41,013,851

41,453,068

77,268,762

74,127,486

Segment Revenue [Member] | Reportable Segments [Member] | Subhaulers [Member]

Revenue

Total operating revenue

$ 68,385,934

$ 74,093,518

$ 125,820,692

$ 136,625,121

[1]	Other segment items for each reportable segment include General, selling, and other operating expenses, Gain on sale of equipment and Insurance premiums and claims.
[2]	Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $1,839,835 in Salaries, wages and benefits, $1,346,248 in Stock Based Compensation, $37,542 in Depreciation and amortization, $2,414,751 in Intangible Amortization, $307,653 in Insurance Premiums and Claims, and $1,371,897 in General Selling, and other Operating expenses.
[3]	Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $1,090,332 in Salaries, wages and benefits, $1,221,497 in Stock Based Compensation, $25,948 in Depreciation and amortization, $2,454,641 in Intangible Amortization, $314,496 in Insurance Premiums and Claims, and $1,565,970 in General Selling, and other Operating expenses.
[4]	Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $3,579,334 in Salaries, wages and benefits, $2,698,330 in Stock Based Compensation, $74,292 in Depreciation and amortization, $4,829,504 in Intangible Amortization, $641,347 in Insurance Premiums and Claims, and $2,697,306 in General Selling, and other Operating expenses.
[5]	Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $2,743,930 in Salaries, wages and benefits, $2,404,506 in Stock Based Compensation, $35,139 in Depreciation and amortization, $4,870,471 in Intangible Amortization, $592,065 in Insurance Premiums and Claims, and $2,872,696 in General Selling, and other Operating expenses.
[6]	The amounts of depreciation and amortization disclosed by reportable segment are included within the other segment items captions.
[7]	The amounts of depreciation disclosed by reportable segment are included within the other segment items captions.

Property and Equipment

6 Months Ended

Jun. 30, 2026

Property and Equipment [Abstract]

Property and equipment

Note 6 — Property and equipment

Property and equipment, at cost, consist of the following as of:

	June 30, 2026			December 31, 2025
Land	$	2,220,000		$	2,220,000
Buildings and improvements		1,599,691			1,715,459
Furniture and equipment		304,535			306,705
Machinery and equipment		1,201,048			1,176,430
Software and computer equipment		1,215,332			1,156,458
Transportation equipment		152,144,327			152,775,053
		158,684,933			159,350,105
Less accumulated amortization and depreciation		(55,772,844	)		(43,500,044	)
Property and equipment, net	$	102,912,089		$	115,850,061

The Company recorded depreciation expense of $14,778,246, $7,171,240, $14,135,559, and $7,646,980 in the condensed consolidated statements of operations for the six and three months ended June 30, 2026 and 2025, respectively.

The Company recorded gain (loss) on the disposal of equipment of ($41,047), ($51,310), $226,314, and $235,095 in the condensed consolidated statements of operations for the six and three months ended June 30, 2026 and 2025, respectively.

- Definition

The entire disclosure for property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/360/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482130/360-10-45-13

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.CC)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480091/360-10-S99-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-7

+ Details

Condensed Consolidated Statements of Stockholders’ Equity (Unaudited) - USD ($)	Common Stock	Additional Paid in Capital	Accumulated Deficit	Treasury Stock	Total
Balance at Dec. 31, 2024	$ 270,691	$ 346,756,929	$ (9,048,097)		$ 337,979,523
Balance (in Shares) at Dec. 31, 2024	27,069,114
Statement [Line Items]
Stock-based compensation		1,183,009			1,183,009
Net loss			(3,191,685)		(3,191,685)
Balance at Mar. 31, 2025	$ 270,691	347,939,938	(12,239,782)		335,970,847
Balance (in Shares) at Mar. 31, 2025	27,069,114
Balance at Dec. 31, 2024	$ 270,691	346,756,929	(9,048,097)		337,979,523
Balance (in Shares) at Dec. 31, 2024	27,069,114
Statement [Line Items]
Net loss					(4,748,518)
Balance at Jun. 30, 2025	$ 277,389	353,047,533	(13,796,615)		339,528,307
Balance (in Shares) at Jun. 30, 2025	27,738,985
Balance at Mar. 31, 2025	$ 270,691	347,939,938	(12,239,782)		335,970,847
Balance (in Shares) at Mar. 31, 2025	27,069,114
Statement [Line Items]
Business combination	$ 3,953	3,810,911			3,814,864
Business combination (in Shares)	395,322
Stock-based compensation	$ 2,745	1,218,752			1,221,497
Stock-based compensation (in Shares)	274,549
Other		77,932			77,932
Net loss			(1,556,833)		(1,556,833)
Balance at Jun. 30, 2025	$ 277,389	353,047,533	(13,796,615)		339,528,307
Balance (in Shares) at Jun. 30, 2025	27,738,985
Balance at Dec. 31, 2025	$ 278,347	356,179,787	(45,067,663)		311,390,471
Balance (in Shares) at Dec. 31, 2025	27,834,799
Statement [Line Items]
Stock-based compensation	$ 182	1,351,900			1,352,082
Stock-based compensation (in Shares)	18,152
Net loss			(6,490,101)		(6,490,101)
Repurchase of Shares				(517,884)	(517,884)
Balance at Mar. 31, 2026	$ 278,529	357,531,687	(51,557,764)	(517,884)	305,734,568
Balance (in Shares) at Mar. 31, 2026	27,852,951
Balance at Dec. 31, 2025	$ 278,347	356,179,787	(45,067,663)		311,390,471
Balance (in Shares) at Dec. 31, 2025	27,834,799
Statement [Line Items]
Net loss					(10,385,549)
Balance at Jun. 30, 2026	$ 280,529	358,358,051	(55,453,212)		303,185,368
Balance (in Shares) at Jun. 30, 2026	28,052,923
Balance at Mar. 31, 2026	$ 278,529	357,531,687	(51,557,764)	(517,884)	305,734,568
Balance (in Shares) at Mar. 31, 2026	27,852,951
Statement [Line Items]
Issuance of restricted shares
Issuance of restricted shares (in Shares)	199,972
Stock-based compensation	$ 2,000	826,364		517,884	1,346,248
Net loss			(3,895,448)		(3,895,448)
Repurchase of Shares
Balance at Jun. 30, 2026	$ 280,529	$ 358,358,051	$ (55,453,212)		$ 303,185,368
Balance (in Shares) at Jun. 30, 2026	28,052,923

Stock-Based Compensation

6 Months Ended

Jun. 30, 2026

Stock-Based Compensation [Abstract]

Stock-based compensation

Note 12 — Stock-based compensation

In May 2024, the Company adopted its 2024 Long-Term Incentive Plan (“the 2024 Plan”). The 2024 Plan provides for the grant of incentive stock options to employees, including employees of any parent or subsidiary, and for the grant of nonstatutory stock options, stock appreciation rights, restricted stock awards, restricted stock unit awards, performance stock unit awards and other forms of stock awards to employees and directors, including employees of our affiliates. After taking into account restricted and performance stock units granted in connection with the IPO in concurrent business combinations (Note 3), the maximum number of shares of our common stock that may be issued under our 2024 Plan is 3,260,000 shares.

The awards under the 2024 Plan vest over periods ranging between one (1) and five (5) years after the grant date. Certain awards granted are subject to both service-based and performance-based vesting conditions. The Company uses straight line vesting to record compensation expense. All awards granted are settled in common stock.

If an employee terminates employment with the Company prior to awards vesting, the unvested awards are forfeited and the historical compensation expense is reversed in the period of termination, unless the employee terminates without cause then a pro-rata portion of the then-unvested awards will vest immediately.

Shares subject to stock awards granted under the 2024 Plan that expire or terminate do not reduce the number of shares available for issuance under the 2024 Plan. Additionally, shares become available for future grants under the 2024 Plan if they were stock awards issued under the 2024 Plan and we repurchase them or they are forfeited. This includes shares used to pay the exercise price of a stock award or to satisfy the tax withholding obligations related to a stock award. As of June 30, 2026, there were 578,834 remaining shares available to be issued under the 2024 Plan.

Restricted Stock Units and Performance Stock Units

In February 2026, the Company granted PSUs to certain employees. The Company granted 210,604 PSUs, which are subject to both continued service and the achievement of specified performance conditions, which are based equally on pretax income and adjusted operating ratio over the performance period. The awards are earned based on the level of achievement of the applicable performance targets during the performance period, with payouts ranging from 0% to 200% of the target number of PSUs. The number of shares ultimately earned will depend on the achievement of the applicable performance targets over the performance period. The grant-date fair value of the PSUs was determined based on the closing price of the Company's common stock on the grant date. Compensation expense associated with the PSUs is recognized over the requisite service period based on management's assessment of the probability of achieving the applicable performance conditions, with adjustments recorded in the period management's assessment changes.

Total compensation expense related to restricted and performance stock awards was $2,698,330, $1,346,248, $2,404,506 and $1,221,497 for the six and three month period ended June 30, 2026 and 2025, respectively. As of June 30, 2026 and 2025, there was a total of $11,297,045 and $14,257,920 of unrecognized compensation expense related to these restricted stock awards, which is expected to be recognized over the next three and four years, respectively. The fair value of restricted stock awards is currently valued at the closing price of the Company’s common stock on the day preceding a grant.

A summary of all restricted and performance stock units outstanding as of June 30, 2026, and activity during the six month period ended June 30, 2026, is presented below:

	Number of Shares			Weighted Average Grant Date Fair Value			Total Grant Date Fair Value			Weighted Average Remaining Contractual Life (years)
Outstanding, December 31, 2025		967,225		$	14.47		$	13,994,016			2.7
Granted		423,115			7.13			3,016,253
Vested		(301,001	)		(13.52	)		(4,069,957	)
Canceled/Forfeited		(30,172	)		(8.24	)		(248,467	)
Outstanding, June 30, 2026		1,059,167		$	11.98		$	12,691,845			2.4

On March 2, 2026, the Company announced that its Board of Directors authorized a share repurchase program under which the Company may repurchase up to $15 million of its common stock. The repurchase program authorizes the Company to purchase its common stock from time to time in the open market, in block transactions, in privately negotiated transactions, through accelerated stock repurchase programs, through option or other forward transactions or otherwise, all in compliance with applicable laws, rules, regulations and other restrictions. In March 2026, the Company repurchased 82,877 shares of common stock at an average price of $6.25. The repurchased shares were subsequently reissued in May 2026. Accordingly, the Company held no treasury stock as of June 30, 2026.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash flows from operating activities:
Net loss	$ (10,385,549)	$ (4,748,518)
Adjustments to reconcile net loss to net cash flows provided by operating activities:
Stock-based compensation	2,698,330	2,404,506
Provision for credit losses	359,339	210,232
Depreciation and amortization expense	19,607,750	19,006,030
Loss (gain) on sale of equipment	41,047	(226,314)
Interest income	(5,552)	(20,554)
Amortization of debt issuance costs	30,470	37,885
Deferred income tax benefit	(2,883,586)	(2,606,072)
Operating lease expense	1,503,964	1,261,610
Change in operating assets and liabilities:
Accounts receivable	(11,934,583)	(8,081,338)
Net investment in leases	72,857	136,315
Maintenance supplies	(367,494)	(38,799)
Income tax receivable	140,551	1,001,176
Prepaid expenses and other assets	4,638,761	2,859,066
Deposits	122,989	(145,530)
Accounts payable	2,883,442	896,139
Accrued liabilities	(4,536,613)	2,405,414
Income tax payable		42,470
Operating lease liabilities	(1,256,609)	(1,175,333)
Net cash flows provided by operating activities	729,514	13,218,385
Cash flows from investing activities:
Proceeds from sale of equipment	176,664	918,217
Purchases of property and equipment	(2,618,558)	(2,960,892)
Business combinations, net of cash acquired		(9,064,475)
Net cash flows used in investing activities	(2,441,894)	(11,107,150)
Cash flows from financing activities:
Proceeds from line of credit	7,500,000	3,000,000
Proceeds from long-term debt		9,000,000
Repayments of line of credit	(800,000)	(5,000,000)
Repayments of long-term debt	(10,415,985)	(10,820,444)
Repayments of finance lease obligations	(8,758)	(43,253)
Payment of financing fees	(200,000)
Repurchase of common stock	(517,884)
Net cash flows used in financing activities	(4,442,627)	(3,863,697)
Net change in cash	(6,155,007)	(1,752,462)
Cash and cash equivalents, beginning of period	14,285,745	15,398,714
Cash and cash equivalents, end of period	8,130,738	13,646,252
Supplemental disclosure of cash flow information:
Cash paid for interest	2,783,873	3,331,751
Cash paid for taxes	337,810	493,617
Noncash investing and financing activity:
Equipment financed through long-term debt		5,178,593
Earn-out liability		100,000
Issuance of shares for business combinations		$ 3,814,864

Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Schedule of Information About Our Reportable Segments

The following table summarizes information about our reportable segments:

Six Months Ended June 30, 2026	Company Drivers			Subhaulers		Total
Revenue
Revenue, before fuel surcharge	$	70,774,051		$	111,438,513	$	182,212,564
Fuel surcharge and other reimbursements		6,033,770			10,882,267		16,916,037
Other Revenue		460,941			1,449,791		1,910,732
Lease Revenue		—			2,050,121		2,050,121
Segment Revenue	$	77,268,762		$	125,820,692	$	203,089,454
Reconciliation of revenue:
Other revenues⁽²⁾							—
Total Consolidated							203,089,454
Less:
Salaries, wages and benefits		33,106,261			6,284,844		39,391,105
Fuel and fuel taxes		15,813,808			—		15,813,808
Purchased transportation		—			97,598,053		97,598,053
Truck expenses		14,255,346			—		14,255,346
Depreciation		10,889,687			3,814,267		14,703,954
Other segment items⁽¹⁾		9,733,045			7,243,615		16,976,660
Segment Operating Profit/(Loss)	$	(6,083,465	)	$	10,433,993	$	4,350,528
Reconciliation of segment operating profit to income before income taxes:
Other profit/(loss)(2)							(14,520,113	)
Interest Expense							(2,829,067	)
Acquisition Costs							(23,736	)
Other Income, net							14,738
Income Before Income Taxes						$	(13,007,650	)

Other Segment Disclosures:
Depreciation and amortization⁽³⁾	$	10,889,687		$	3,814,267	$	14,703,954
Intangible amortization⁽²⁾							4,829,504
Depreciation and Amortization						$	19,533,458

⁽²⁾

Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $3,579,334 in Salaries, wages and benefits, $2,698,330 in Stock Based Compensation, $74,292 in Depreciation and amortization, $4,829,504 in Intangible Amortization, $641,347 in Insurance Premiums and Claims, and $2,697,306 in General Selling, and other Operating expenses.

⁽³⁾	The amounts of depreciation and amortization disclosed by reportable segment are included within the other segment items captions.

Three Months Ended June 30, 2026	Company Drivers			Subhaulers		Total
Revenue
Revenue, before fuel surcharge	$	36,690,353		$	59,325,257	$	96,015,610
Fuel surcharge and other reimbursements		4,043,750			7,207,836		11,251,586
Other Revenue		279,748			526,784		806,532
Lease Revenue		—			1,326,057		1,326,057
Segment Revenue	$	41,013,851		$	68,385,934	$	109,399,785
Reconciliation of revenue:
Other revenues⁽²⁾							—
Total Consolidated							109,399,785
Less:
Salaries, wages and benefits		17,522,597			2,715,163		20,237,760
Fuel and fuel taxes		8,937,810			—		8,937,810
Purchased transportation		—			52,984,044		52,984,044
Truck expenses		7,024,553			—		7,024,553
Depreciation		5,275,039			1,858,658		7,133,697
Other segment items⁽¹⁾		5,146,701			3,852,325		8,999,026
Segment Operating Profit/(Loss)	$	(2,446,929	)	$	6,529,824	$	4,082,895
Reconciliation of segment operating profit to income before income taxes:
Other profit/(loss)(2)							(7,317,926	)
Interest Expense							(1,432,046	)
Acquisition Costs							(23,736	)
Other Income, net							(19,089	)
Income Before Income Taxes							(4,709,902	)

Other Segment Disclosures:
Depreciation and amortization⁽³⁾	$	5,275,039			1,858,658		7,133,697
Intangible amortization⁽²⁾							2,414,751
Depreciation and Amortization							9,548,448

⁽²⁾

Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $1,839,835 in Salaries, wages and benefits, $1,346,248 in Stock Based Compensation, $37,542 in Depreciation and amortization, $2,414,751 in Intangible Amortization, $307,653 in Insurance Premiums and Claims, and $1,371,897 in General Selling, and other Operating expenses.

⁽³⁾	The amounts of depreciation and amortization disclosed by reportable segment are included within the other segment items captions.

Six Months Ended June 30, 2025	Company Drivers		Subhaulers		Total
Revenue
Revenue, before fuel surcharge	$	69,095,538	$	125,891,949	$	194,987,487
Fuel surcharge and other reimbursements		4,070,760		8,159,335		12,230,095
Other Revenue		961,188		1,032,679		1,993,867
Lease Revenue		—		1,541,158		1,541,158
Segment Revenue	$	74,127,486	$	136,625,121	$	210,752,607
Total consolidated					$	210,752,607
Less:
Salaries, wages and benefits		28,621,437		10,379,429		39,000,866
Fuel and fuel taxes		12,845,111		—		12,845,111
Purchased transportation		—		106,156,861		106,156,861
Truck expenses		12,288,270		—		12,288,270
Depreciation		10,314,684		3,785,736		14,100,420
Other segment items⁽¹⁾		6,380,275		8,699,145		15,079,420
Segment Operating profit	$	3,677,709	$	7,603,950	$	11,281,659
Reconciliation of segment operating profit to income before income taxes:
Other profit/(loss)⁽²⁾					$	(13,518,807	)
Interest Expense						(3,408,796	)
Acquisition Costs						(311,807	)
Other Income, net						181,291
Loss Before Income Taxes					$	(5,776,460	)

Other Segment Disclosures:
Depreciation⁽³⁾	$	10,314,684	$	3,785,736	$	14,100,420
Intangible amortization⁽²⁾						4,870,471
Consolidated Depreciation and Amortization					$	18,970,891

⁽¹⁾	Other segment items for each reportable segment include General, selling, and other operating expenses, Gain on sale of equipment and Insurance premiums and claims.

⁽²⁾

Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $2,743,930 in Salaries, wages and benefits, $2,404,506 in Stock Based Compensation, $35,139 in Depreciation and amortization, $4,870,471 in Intangible Amortization, $592,065 in Insurance Premiums and Claims, and $2,872,696 in General Selling, and other Operating expenses.

⁽³⁾	The amounts of depreciation disclosed by reportable segment are included within the other segment items captions.

Three Months Ended June 30, 2025	Company Drivers		Subhaulers		Total
Revenue
Revenue, before fuel surcharge	$	38,619,199	$	68,753,160	$	107,372,359
Fuel surcharge and other reimbursements		2,721,177		4,081,078		6,802,255
Other Revenue		112,692		575,430		688,122
Lease Revenue		—		683,850		683,850
Segment Revenue	$	41,453,068	$	74,093,518	$	115,546,586
Total consolidated					$	115,546,586
Less:
Salaries, wages and benefits		16,662,947		4,703,414		21,366,361
Fuel and fuel taxes		6,779,856		-		6,779,856
Purchased transportation		-		58,948,018		58,948,018
Truck expenses		6,438,424		-		6,438,424
Depreciation		5,588,144		2,032,888		7,621,032
Other segment items⁽¹⁾		2,754,013		4,840,640		7,594,653
Segment Operating profit	$	3,229,684	$	3,568,558	$	6,798,242
Reconciliation of segment operating profit to income before income taxes:
Other profit/(loss)⁽²⁾					$	(6,672,884	)
Interest Expense						(1,837,876	)
Acquisition Costs						(274,705	)
Other Income, net						105,069
Loss Before Income Taxes					$	(1,882,154	)

Other Segment Disclosures:
Depreciation⁽³⁾	$	5,588,144	$	2,032,888	$	7,621,032
Intangible amortization⁽²⁾						2,454,641
Consolidated Depreciation and Amortization					$	10,075,673

⁽²⁾

Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $1,090,332 in Salaries, wages and benefits, $1,221,497 in Stock Based Compensation, $25,948 in Depreciation and amortization, $2,454,641 in Intangible Amortization, $314,496 in Insurance Premiums and Claims, and $1,565,970 in General Selling, and other Operating expenses.

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26A

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

+ Details

Leases - Schedule of Lease Cost (Details) - USD ($)	3 Months Ended		6 Months Ended
Leases - Schedule of Lease Cost (Details) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Schedule of Lease Cost [Abstract]
Operating lease cost	$ 828,486	$ 695,410	$ 1,660,400	$ 1,364,902
Finance lease costs:
Amortization of finance lease assets		17,170	5,707	34,341
Interest on lease liabilities		2,083	84	4,815
Short-term lease costs	443,759	340,198	615,792	600,582
Total lease costs	$ 1,272,245	$ 1,054,861	$ 2,281,983	$ 2,004,640

Intangible Assets, Net - Schedule of Intangible Assets, Net (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Schedule of Intangible Assets, Net [Line Items]
Accumulated amortization and impairment	$ (20,318,613)	$ (17,615,109)
Net carrying amount	117,975,387	122,804,891
Intangible Assets, Net [Member]
Schedule of Intangible Assets, Net [Line Items]
Gross carrying amount	138,294,000	140,420,000
Accumulated amortization and impairment	(20,318,613)	(17,615,109)
Net carrying amount	117,975,387	122,804,891
Customer relationships [Member] \| Intangible Assets, Net [Member]
Schedule of Intangible Assets, Net [Line Items]
Gross carrying amount	124,577,000	126,703,000
Accumulated amortization and impairment	(17,439,905)	(15,422,261)
Net carrying amount	107,137,095	111,280,739
Trade names [Member] \| Intangible Assets, Net [Member]
Schedule of Intangible Assets, Net [Line Items]
Gross carrying amount	13,717,000	13,717,000
Accumulated amortization and impairment	(2,878,708)	(2,192,848)
Net carrying amount	$ 10,838,292	$ 11,524,152

Intangible Assets, Net (Tables)

6 Months Ended

Jun. 30, 2026

Intangible Assets, Net [Abstract]

Schedule of Intangible Assets, Net

	Six months ended June 30, 2026
	Gross carrying amount		Accumulated amortization			Net carrying amount
Customer relationships	$	124,577,000	$	(17,439,905	)	$	107,137,095
Trade names		13,717,000		(2,878,708	)		10,838,292
Total	$	138,294,000	$	(20,318,613	)	$	117,975,387

	December 31, 2025
	Gross carrying amount		Accumulated amortization and impairment			Net carrying amount
Customer relationships	$	126,703,000	$	(15,422,261	)	$	111,280,739
Trade names		13,717,000		(2,192,848	)		11,524,152
Total	$	140,420,000	$	(17,615,109	)	$	122,804,891

Schedule of Intangible Assets with Estimable Useful Lives

As of June 30, 2026, the expected amortization expense associated with the Company’s identifiable intangible assets with estimable useful lives over the next five years was as follows:

2026	$	4,829,504
2027		9,658,998
2028		9,658,998
2029		9,658,998
2030		9,658,998
Thereafter		74,509,891
Total	$	117,975,387

Long-Term Debt

6 Months Ended

Jun. 30, 2026

Long-Term Debt [Abstract]

Long-term debt

Note 10 — Long-term debt

	June 30, 2026			December 31, 2025
Equipment and vehicle notes payable to financial institutions, requiring monthly principal and interest payments totaling $1,493,284. The notes bear interest ranging from 3.85% to 10.77%, mature between August 2026 and November 2031, and are secured by the Company’s transportation equipment and vehicles	$	44,671,109		$	52,595,562

Term Debt to Pinnacle Bank, requiring principal payments of $415,255 per month commencing June 2025. The notes bear interest at SOFR (Currently 3.62%) +2.5% margin per month and mature April 2031⁽¹⁾		19,520,002			22,011,534
		64,191,111			74,607,096
Less: unamortized debt issuance costs		(446,579	)		(277,051	)
Less: current maturities		(19,162,469	)		(20,303,077	)
Total long-term debt	$	44,582,063		$	54,026,968

⁽¹⁾	The Term Loan and Line of Credit includes financial covenants comprised of maximum leverage (debt / adjusted EBITDA) and debt service coverage ratio (total principal and interest / adjusted EBITDA), both measured quarterly.

Future maturities of long-term debt are as follows:

For the quarter ending June 30:
2026	$	9,797,756
2027		18,253,092
2028		16,329,476
2029		13,691,967
2030 and thereafter		6,118,820
Total	$	64,191,111

The Company capitalized debt issuance costs of $200,000 during the six and three month periods ended June 30, 2026. No debt issuance costs were capitalized during the corresponding periods ended June 30, 2025.

The Company recorded amortization expense related to debt issuance costs of $30,470 and $37,885 in the condensed consolidated statements of operations for the six months ended June 30, 2026 and 2025, respectively, and $15,235 and $18,971 for the three months ended June 30, 2026 and 2025, respectively.

Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2026

Loss Per Share [Abstract]

Schedule of Weighted Average Number of Shares Outstanding of the Basic Loss Per Share

	Six months ended June 30, 2026			Three months ended June 30, 2026			Six months ended June 30, 2025			Three months ended June 30, 2025
Numerator:
Net Loss	$	(10,385,549	)	$	(3,895,448	)	$	(4,748,518	)	$	(1,556,833	)

Denominator:
Weighted-Average Number of Shares of Common Stock		27,876,507			27,926,011			27,341,813			27,611,515
Basic Loss per Share	$	(0.37	)	$	(0.14	)	$	(0.17	)	$	(0.06	)

Property and Equipment - Schedule of Property and Equipment, at Cost (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Schedule of Property and Equipment, at Cost [Line Items]
Property and equipment, gross	$ 158,684,933	$ 159,350,105
Less accumulated amortization and depreciation	(55,772,844)	(43,500,044)
Property and equipment, net	102,912,089	115,850,061
Land [Member]
Schedule of Property and Equipment, at Cost [Line Items]
Property and equipment, gross	2,220,000	2,220,000
Buildings and improvements [Member]
Schedule of Property and Equipment, at Cost [Line Items]
Property and equipment, gross	1,599,691	1,715,459
Furniture and equipment [Member]
Schedule of Property and Equipment, at Cost [Line Items]
Property and equipment, gross	304,535	306,705
Machinery and equipment [Member]
Schedule of Property and Equipment, at Cost [Line Items]
Property and equipment, gross	1,201,048	1,176,430
Software and computer equipment [Member]
Schedule of Property and Equipment, at Cost [Line Items]
Property and equipment, gross	1,215,332	1,156,458
Transportation equipment [Member]
Schedule of Property and Equipment, at Cost [Line Items]
Property and equipment, gross	$ 152,144,327	$ 152,775,053

Business Combinations - Schedule of Consideration Transferred (Details) - USD ($)			6 Months Ended		12 Months Ended
	Aug. 16, 2025	May 12, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2024	Dec. 31, 2025
Schedule of Consideration Transferred [Line Items]
Cash consideration paid				$ 9,064,475
Goodwill			$ 148,643,673			$ 148,476,407
Adjustment [Member]
Schedule of Consideration Transferred [Line Items]
Cash consideration paid					$ (500,000)
Stock consideration issued
Total purchase price					(500,000)
Fair value of net assets acquired					218,438
Goodwill					(718,438)
Delta [Member]
Schedule of Consideration Transferred [Line Items]
Cash consideration paid		$ 31,580,792
Stock consideration issued		32,888,947
Contingent consideration – earn-out
Total purchase price		64,469,739
Fair value of net assets acquired		36,911,739
Goodwill		27,558,000
Deluxe [Member]
Schedule of Consideration Transferred [Line Items]
Cash consideration paid		35,597,237
Stock consideration issued		20,907,990
Contingent consideration – earn-out		3,095,114
Total purchase price		59,600,341
Fair value of net assets acquired		25,470,641
Goodwill		34,129,700
Proficient Transport [Member]
Schedule of Consideration Transferred [Line Items]
Cash consideration paid		82,185,183
Stock consideration issued		26,575,928
Contingent consideration – earn-out
Total purchase price		108,761,111
Fair value of net assets acquired		50,428,659
Goodwill		58,332,452
Sierra [Member]
Schedule of Consideration Transferred [Line Items]
Cash consideration paid		17,442,396
Stock consideration issued		13,949,040
Contingent consideration – earn-out
Total purchase price		31,391,436
Fair value of net assets acquired		20,321,662
Goodwill		11,069,774
Tribeca [Member]
Schedule of Consideration Transferred [Line Items]
Cash consideration paid		10,685,499
Stock consideration issued		9,000,055
Contingent consideration – earn-out
Total purchase price		19,685,554
Fair value of net assets acquired		9,255,115
Goodwill		10,430,439
Business Combination [Member]
Schedule of Consideration Transferred [Line Items]
Cash consideration paid	$ 28,438,295	177,491,107			28,938,295
Stock consideration issued	20,542,136	103,321,960			20,542,136
Contingent consideration – earn-out		3,095,114
Total purchase price	48,980,431	283,908,181			49,480,431
Fair value of net assets acquired	25,104,940	142,387,816			24,886,502
Goodwill	$ 23,875,491	$ 141,520,365			$ 24,593,929

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 8,130,738	$ 14,285,745
Accounts receivable, less allowance for credit losses (2026 - $1,159,900; 2025 - $826,740)	53,744,352	42,188,909
Net investment in leases, current portion	81,206	126,730
Maintenance supplies	2,081,732	1,714,238
Assets held for sale	606,572	28,500
Income tax receivable	1,650,993	1,791,544
Prepaid expenses and other current assets	6,757,045	11,261,497
Total current assets	73,052,638	71,397,163
Property and equipment, net of accumulated depreciation and amortization (2026 - $55,772,844; 2025 - $43,500,044)	102,912,089	115,850,061
Operating lease right-of-use assets	11,401,032	12,633,834
Net investment in leases, less current portion		21,781
Deposits	5,984,457	6,124,946
Goodwill	148,643,673	148,476,407
Intangible assets, net (2026 - $20,318,613; 2025 - $17,615,109)	117,975,387	122,804,891
Other long-term assets	534,121	668,426
Total Assets	460,503,397	477,977,509
Current liabilities:
Accounts payable	11,336,163	8,305,255
Accrued liabilities	28,593,388	33,030,001
Finance lease liabilities, current portion		8,758
Operating lease liabilities, current portion	2,587,294	2,249,651
Long-term debt, current portion	19,162,469	20,303,077
Total current liabilities	61,679,314	63,896,742
Long-term liabilities:
Line of credit	6,700,000
Operating lease liabilities, less current portion	9,366,749	10,689,839
Long-term debt, less current portion	44,582,063	54,026,968
Deferred tax liability, net	32,016,854	34,900,440
Other long-term liabilities	2,973,049	3,073,049
Total Liabilities	157,318,029	166,587,038
Commitments and contingencies (Note 15)
Stockholders’ Equity:
Common stock, $0.01 par value; 50,000,000 shares authorized; 28,052,923 and 27,834,799 shares issued and outstanding as of June 30, 2026 and December 31, 2025	280,529	278,347
Additional paid in capital	358,358,051	356,179,787
Accumulated deficit	(55,453,212)	(45,067,663)
Treasury stock at cost, 0 shares as of June 30, 2026 and December 31, 2025
Total Stockholders’ Equity	303,185,368	311,390,471
Total Liabilities and Stockholders’ Equity	$ 460,503,397	$ 477,977,509

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2026	Aug. 10, 2026
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Jun. 30, 2026
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q2
Entity Registrant Name	PROFICIENT AUTO LOGISTICS, INC.
Entity Central Index Key	0001998768
Entity Tax Identification Number	93-1869180
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity File Number	001-42035
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Small Business	false
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	12276 San Jose Blvd.
Entity Address, Address Line Two	Suite 426
Entity Address, City or Town	Jacksonville
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32223
City Area Code	(904)
Local Phone Number	506-7918
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	PAL
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		28,052,923

Segment Reporting

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Segment reporting

Note 13 — Segment reporting

The Company’s business is organized into two operating segments, which represent the Company’s reportable segments. The Company Drivers segment offers automobile transport and contract services under an asset-based model. The Company’s contract service offering uses Company-owned equipment to service specific customers and provides transportation services primarily through long-term contracts. The Company’s Subhauler segment offers transportation services utilizing an asset-light model focusing on outsourcing transportation of loads to independent contractors and third-party carriers.

The following table summarizes information about our reportable segments:

Six Months Ended June 30, 2026	Company Drivers			Subhaulers		Total
Revenue
Revenue, before fuel surcharge	$	70,774,051		$	111,438,513	$	182,212,564
Fuel surcharge and other reimbursements		6,033,770			10,882,267		16,916,037
Other Revenue		460,941			1,449,791		1,910,732
Lease Revenue		—			2,050,121		2,050,121
Segment Revenue	$	77,268,762		$	125,820,692	$	203,089,454
Reconciliation of revenue:
Other revenues⁽²⁾							—
Total Consolidated							203,089,454
Less:
Salaries, wages and benefits		33,106,261			6,284,844		39,391,105
Fuel and fuel taxes		15,813,808			—		15,813,808
Purchased transportation		—			97,598,053		97,598,053
Truck expenses		14,255,346			—		14,255,346
Depreciation		10,889,687			3,814,267		14,703,954
Other segment items⁽¹⁾		9,733,045			7,243,615		16,976,660
Segment Operating Profit/(Loss)	$	(6,083,465	)	$	10,433,993	$	4,350,528
Reconciliation of segment operating profit to income before income taxes:
Other profit/(loss)(2)							(14,520,113	)
Interest Expense							(2,829,067	)
Acquisition Costs							(23,736	)
Other Income, net							14,738
Income Before Income Taxes						$	(13,007,650	)

Other Segment Disclosures:
Depreciation and amortization⁽³⁾	$	10,889,687		$	3,814,267	$	14,703,954
Intangible amortization⁽²⁾							4,829,504
Depreciation and Amortization						$	19,533,458

⁽²⁾

⁽³⁾	The amounts of depreciation and amortization disclosed by reportable segment are included within the other segment items captions.

Three Months Ended June 30, 2026	Company Drivers			Subhaulers		Total
Revenue
Revenue, before fuel surcharge	$	36,690,353		$	59,325,257	$	96,015,610
Fuel surcharge and other reimbursements		4,043,750			7,207,836		11,251,586
Other Revenue		279,748			526,784		806,532
Lease Revenue		—			1,326,057		1,326,057
Segment Revenue	$	41,013,851		$	68,385,934	$	109,399,785
Reconciliation of revenue:
Other revenues⁽²⁾							—
Total Consolidated							109,399,785
Less:
Salaries, wages and benefits		17,522,597			2,715,163		20,237,760
Fuel and fuel taxes		8,937,810			—		8,937,810
Purchased transportation		—			52,984,044		52,984,044
Truck expenses		7,024,553			—		7,024,553
Depreciation		5,275,039			1,858,658		7,133,697
Other segment items⁽¹⁾		5,146,701			3,852,325		8,999,026
Segment Operating Profit/(Loss)	$	(2,446,929	)	$	6,529,824	$	4,082,895
Reconciliation of segment operating profit to income before income taxes:
Other profit/(loss)(2)							(7,317,926	)
Interest Expense							(1,432,046	)
Acquisition Costs							(23,736	)
Other Income, net							(19,089	)
Income Before Income Taxes							(4,709,902	)

Other Segment Disclosures:
Depreciation and amortization⁽³⁾	$	5,275,039			1,858,658		7,133,697
Intangible amortization⁽²⁾							2,414,751
Depreciation and Amortization							9,548,448

⁽²⁾

Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $1,839,835 in Salaries, wages and benefits, $1,346,248 in Stock Based Compensation, $37,542 in Depreciation and amortization, $2,414,751 in Intangible Amortization, $307,653 in Insurance Premiums and Claims, and $1,371,897 in General Selling, and other Operating expenses.

⁽³⁾	The amounts of depreciation and amortization disclosed by reportable segment are included within the other segment items captions.

Three Months Ended June 30, 2025	Company Drivers		Subhaulers		Total
Revenue
Revenue, before fuel surcharge	$	38,619,199	$	68,753,160	$	107,372,359
Fuel surcharge and other reimbursements		2,721,177		4,081,078		6,802,255
Other Revenue		112,692		575,430		688,122
Lease Revenue		—		683,850		683,850
Segment Revenue	$	41,453,068	$	74,093,518	$	115,546,586
Total consolidated					$	115,546,586
Less:
Salaries, wages and benefits		16,662,947		4,703,414		21,366,361
Fuel and fuel taxes		6,779,856		-		6,779,856
Purchased transportation		-		58,948,018		58,948,018
Truck expenses		6,438,424		-		6,438,424
Depreciation		5,588,144		2,032,888		7,621,032
Other segment items⁽¹⁾		2,754,013		4,840,640		7,594,653
Segment Operating profit	$	3,229,684	$	3,568,558	$	6,798,242
Reconciliation of segment operating profit to income before income taxes:
Other profit/(loss)⁽²⁾					$	(6,672,884	)
Interest Expense						(1,837,876	)
Acquisition Costs						(274,705	)
Other Income, net						105,069
Loss Before Income Taxes					$	(1,882,154	)

Other Segment Disclosures:
Depreciation⁽³⁾	$	5,588,144	$	2,032,888	$	7,621,032
Intangible amortization⁽²⁾						2,454,641
Consolidated Depreciation and Amortization					$	10,075,673

⁽²⁾

Other profit/(loss) relates to items not included within the Company’s measure of Segment Operating profit / (loss), these include corporate and unallocated expenses which were not included within the measures of segment profitability regularly reviewed by the CODM. These include $1,090,332 in Salaries, wages and benefits, $1,221,497 in Stock Based Compensation, $25,948 in Depreciation and amortization, $2,454,641 in Intangible Amortization, $314,496 in Insurance Premiums and Claims, and $1,565,970 in General Selling, and other Operating expenses.

- Definition

The entire disclosure for segment reporting.

+ References

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+ Details

Long-Term Debt - Schedule of Long-Term Debt (Parentheticals) (Details)

6 Months Ended

Jun. 30, 2026

USD ($)

Equipment and Vehicle Notes Payable [Member]

Schedule of Long-Term Debt [Line Items]

Interest payment

$ 1,493,284

Equipment and Vehicle Notes Payable [Member] | Minimum [Member]

Schedule of Long-Term Debt [Line Items]

Bearing interest rate

3.85%

Maturity term

August 2026

Equipment and Vehicle Notes Payable [Member] | Maximum [Member]

Schedule of Long-Term Debt [Line Items]

Bearing interest rate

10.77%

Maturity term

November 2031

Term Loan payable to Pinnacle Bank [Member]

Schedule of Long-Term Debt [Line Items]

Interest payment

$ 415,255

^[1]

Maturity term

April 2031

^[1]

Term Loan payable to Pinnacle Bank [Member] | Minimum [Member]

Schedule of Long-Term Debt [Line Items]

Bearing interest rate

3.62%

^[1]

Term Loan payable to Pinnacle Bank [Member] | Maximum [Member]

Schedule of Long-Term Debt [Line Items]

Bearing interest rate

2.50%

^[1]

[1]	The Term Loan and Line of Credit includes financial covenants comprised of maximum leverage (debt / adjusted EBITDA) and debt service coverage ratio (total principal and interest / adjusted EBITDA), both measured quarterly.

Leases - Schedule of Future Maturities of the Lease Liabilities (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Schedule of Future Maturities of the Lease Liabilities [Abstract]
2026	$ 1,650,234
2027	3,363,935
2028	2,818,443
2029	1,825,588
2030	1,313,705
Thereafter	3,270,171
Total undiscounted cash flows	14,242,076
Less: present value factor	2,288,033
Total lease liabilities	11,954,043
Less: current portion	(2,587,294)	$ (2,249,651)
Total long-term lease liabilities	$ 9,366,749	$ 10,689,839

Leases (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Leases (Details) - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025
Leases [Line Items]
Weighted-average discount rate for operating leases	6.96%	6.88%	6.96%	6.88%
Operating lease term	7 years 10 months 24 days	7 years 3 months 18 days	7 years 10 months 24 days	7 years 3 months 18 days
Weighted-average discount rate for finance leases		12.08%		12.08%
Deposit liabilities	$ 9,402,792		$ 9,402,792		$ 8,497,950
Lease receivables			81,206		$ 148,511
Sales-type lease revenue	1,021,361	$ 456,521	1,484,914	$ 1,146,783
Finance lease, liability
Weighted-average remaining lease term, finance leases		6 months		6 months
Operating Leases [Member]
Leases [Line Items]
Sales-type lease revenue	$ 2,180	$ 8,158	$ 5,519	$ 20,554

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b5-1 Arrangement Modified	false
Non-Rule 10b5-1 Arrangement Modified	false

Business Combinations - Schedule of Recognized Intangible Assets (Details)	Jun. 30, 2026 USD ($)
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	$ 114,900,000
Customer Relationships [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets Useful Life	15 years
Intangible assets	$ 102,500,000
Trade Names [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets Useful Life	10 years
Intangible assets	$ 12,400,000
Delta [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	36,000,000
Delta [Member] \| Customer Relationships [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	34,200,000
Delta [Member] \| Trade Names [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	1,800,000
Deluxe [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	19,300,000
Deluxe [Member] \| Customer Relationships [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	16,700,000
Deluxe [Member] \| Trade Names [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	2,600,000
Proficient Transport [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	36,900,000
Proficient Transport [Member] \| Customer Relationships [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	32,600,000
Proficient Transport [Member] \| Trade Names [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	4,300,000
Sierra [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	19,200,000
Sierra [Member] \| Customer Relationships [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	16,800,000
Sierra [Member] \| Trade Names [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	2,400,000
Tribeca [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	3,500,000
Tribeca [Member] \| Customer Relationships [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	2,200,000
Tribeca [Member] \| Trade Names [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	1,300,000
Auto Transport Group [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	23,300,000
Auto Transport Group [Member] \| Customer Relationships [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	22,200,000
Auto Transport Group [Member] \| Trade Names [Member]
Schedule of Recognized Intangible Assets [Line Items]
Intangible assets	$ 1,100,000

Summary of significant accounting policies (Policies)

6 Months Ended

Jun. 30, 2026

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation

Seasonality

Accounts Receivable

Business combinations

Goodwill

Intangible Assets, Net

Revenue Recognition

Stock-Based Compensation

Fair Value Measurements

Level 1 –

Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date;

Level 2 –

Level 3 –

Segment Reporting

Accounting Pronouncements Not Yet Adopted

Accounting Pronouncements Not Yet Adopted

Business Combinations

6 Months Ended

Jun. 30, 2026

Business Combinations [Abstract]

Business combinations

Note 3 — Business combinations

Acquisition of the Founding Companies

On December 21, 2023, Proficient Auto Logistics, Inc. entered into agreements to acquire in multiple, separate acquisitions five operating businesses and their respective affiliated entities to form the Company, as applicable: (i) Delta Automotive Services, Inc. (which converted to Delta Automotive Services, LLC in an F-reorganization on April 29, 2024), doing business as Delta Auto Transport (“Delta”), (ii) Deluxe Auto Carriers, Inc. (“Deluxe”), (iii) Sierra Mountain Group, Inc. (“Sierra”), (iv) Proficient Auto Transport, Inc. (“Proficient Transport”), and (v) Tribeca Automotive Inc. (“Tribeca” and, together with Delta, Deluxe, Sierra, and Proficient Transport, the “Founding Companies”). The closing of the acquisitions occurred concurrently with the closing of the Company’s IPO of its common stock on May 13, 2024. Each of Deluxe, Sierra, Proficient Transport and Tribeca converted into a limited liability company on December 31, 2025.

The various agreements to acquire the Founding Companies are briefly described below:

●

The Company entered into a Membership Interest Purchase Agreement and a Contribution Agreement to acquire all of the outstanding equity of Delta for cash and shares of common stock. Delta’s main business is transporting vehicles for automobile manufacturers to their dealers from the manufacturing site, marine port or rail hub, but it also derives a non-insignificant portion of its revenue from delivering used cars from and to auction companies, leasing companies, automobile dealers, manufacturers and individuals, primarily in the Southeast and East Coast of the United States.

●

The Company entered into a Stock Purchase Agreement and a Merger Agreement to acquire all of the outstanding equity of Deluxe for cash, shares of common stock and contingent consideration in the form of an earn-out provision. The earn-out provision that provided that the Company would make earn-out payments, fifty percent (50%) in cash and fifty percent (50%) in shares of common stock, to Deluxe under certain terms and conditions related to Deluxe’s EBITDA for the period commencing on January 1, 2024 and ending on December 31, 2024. No earnout payment was ultimately due under this agreement. Deluxe’s primary business is transporting vehicles for automobile manufacturers to their dealers from the manufacturing site, marine port or rail hub, but it also derives a non-insignificant portion of its revenue from delivering used cars from and to auction companies, leasing companies, automobile dealers, manufacturers and individuals, primarily in the West Coast and South of the United States.

●

The Company entered into a Stock Purchase Agreement and a Contribution Agreement to acquire all of the outstanding equity of Proficient Transport for cash and shares of common stock. Proficient Transport’s primary business is transporting vehicles for automobile manufacturers to their dealers from the manufacturing site, marine port or rail hub, but it also derives a non-insignificant portion of its revenue from delivering used cars from and to auction companies, leasing companies, automobile dealers, manufacturers and individuals, primarily in the South, Southeast and East Coast of the United States.

●

The Company entered into a Stock Purchase Agreement and a Merger Agreement to acquire all of the outstanding equity of Sierra for cash and shares of common stock. Sierra’s primary business is transporting vehicles for automobile manufacturers to their dealers from the manufacturing site, marine port or rail hub, but it also derives a non-insignificant portion of its revenue from delivering used cars from and to auction companies, leasing companies, automobile dealers, manufacturers and individuals, primarily in the West Coast and the Midwest of the United States.

●

The Company entered into a Stock Purchase Agreement and a Contribution Agreement to acquire all of the outstanding equity of Tribeca for cash and shares of common stock. Tribeca’s primary business is transporting vehicles for automobile manufacturers to their dealers from the manufacturing site, marine port or rail hub, but it also derives a non-insignificant portion of its revenue from delivering used cars from and to auction companies, leasing companies, automobile dealers, manufacturers and individuals, primarily in the East Coast and Southeast of the United States.

The acquisitions were accounted for using the acquisition method of accounting, in accordance with ASC 805, Business Combinations. Proficient Auto Logistics, Inc. was the accounting acquirer. The tables below present the consideration transferred and liabilities assumed from the acquisition of the Founding Companies based on the respective fair values as of May 13, 2024.

The preliminary purchase price allocation was based upon a preliminary valuation, and the Company’s estimates and assumptions are subject to change within the measurement period (defined as one year following the acquisition date). As a result of further refining its estimates and assumptions since the date of the acquisition, the Company recorded measurement period adjustments to the initial opening balance sheet as shown in the tables below. Adjustments were primarily made to property and equipment, operating lease right-of-use assets, goodwill, and deferred income taxes.

Total Acquisition Date Amounts Recognized as of May 12, 2025

	Delta		Deluxe		Proficient Transport		Sierra		Tribeca		Total
Purchase consideration
Cash consideration paid	$	31,580,792	$	35,597,237	$	82,185,183	$	17,442,396	$	10,685,499	$	177,491,107
Stock consideration issued		32,888,947		20,907,990		26,575,928		13,949,040		9,000,055		103,321,960
Contingent consideration – earn-out		—		3,095,114		—		—		—		3,095,114
Total purchase price	$	64,469,739	$	59,600,341	$	108,761,111	$	31,391,436	$	19,685,554	$	283,908,181

Allocation of purchase price
Fair value of net assets acquired	$	36,911,739	$	25,470,641	$	50,428,659	$	20,321,662	$	9,255,115	$	142,387,816
Goodwill	$	27,558,000	$	34,129,700	$	58,332,452	$	11,069,774	$	10,430,439	$	141,520,365

The Company recognized intangible assets as follows:

	Useful Life	Delta		Deluxe		Proficient Transport		Sierra		Tribeca		Total
Customer relationships	15 years	$	34,200,000	$	16,700,000	$	32,600,000	$	16,800,000	$	2,200,000	$	102,500,000
Trade names	10 years		1,800,000		2,600,000		4,300,000		2,400,000		1,300,000		12,400,000
Total		$	36,000,000	$	19,300,000	$	36,900,000	$	19,200,000	$	3,500,000	$	114,900,000

The Combinations resulted in $141.5 million of goodwill consisting largely of the expected synergies from combining operations as well as the value of the workforce. As a result of the types of acquisitions in which the Company engaged for the period April 1 to May 12, 2024, asset, stock acquisitions, and stock acquisitions with a 338(h)(10) election made, the Company expects approximately $120.6 million of the total goodwill reported will be tax deductible. During the measurement period, which is up to one year from the acquisition date, the Company may record adjustments to the fair value of assets acquired and liabilities assumed with the corresponding offset to goodwill. At December 31, 2025, the values of the Founding Companies are complete. Any subsequent adjustments will now be recorded to earnings.

On August 8, 2024, PAL Stock Acquiror, Inc. and PAL Merger Sub, LLC, subsidiaries of the Company, executed an Agreement and Plan of Merger (the “Merger Agreement”) with Auto Transport Group, LC, (“ATG,” which was converted to a limited liability company after closing) pursuant to which the Company acquired all of the outstanding equity of ATG to expand the Company’s geographic presence and services offered (which was converted to a limited liability company after closing). ATG provides vehicle transportation and shipping services in the Mountain Western region. The transaction closed on August 15, 2024. The acquisition was accounted for using the acquisition method of accounting, in accordance with ASC 805, Business Combinations. Proficient Auto Logistics, Inc. was the accounting acquirer, and the Company elected to apply pushdown accounting. The table below presents the consideration transferred and the allocation of the total consideration to tangible and intangible assets acquired and liabilities assumed from the acquisition of ATG based on the respective fair values as of December 31, 2024 as well as the measurement period adjustments recorded as of August 16, 2025:

	December 31, 2024		Adjustment			August 16, 2025
Purchase consideration
Cash consideration paid	$	28,938,295		(500,000	)	$	28,438,295
Stock consideration issued		20,542,136		—			20,542,136
Total purchase price	$	49,480,431		(500,000	)	$	48,980,431

Allocation of purchase price
Fair value of net assets acquired	$	24,886,502		218,438		$	25,104,940
Goodwill	$	24,593,929		(718,438	)	$	23,875,491

The Company recognized intangible assets as follows:

	Useful Life	Auto Transport Group
Customer relationships	15 years	$	22,200,000
Trade names	10 years		1,100,000
Total		$	23,300,000

The acquisition of ATG resulted in $23.9 million of goodwill, consisting largely of the expected synergies from combining operations, as well as the value of the workforce. In this asset acquisition, no portion of the total goodwill reported will be tax deductible. During the measurement period, which is up to one year from the acquisition date, the Company may record adjustments to the fair value of assets acquired and liabilities assumed with the corresponding offset to goodwill. At December 31, 2025, the value of ATG acquisition is complete. Any subsequent adjustments will now be recorded to earnings.

Utah Truck & Trailer Acquisition

On November 1, 2024, PAL Stock Acquiror, Inc. purchased Utah Truck & Trailer Repair, LLC, (“UTT”), a repair facility located at the ATG headquarters terminal in Ogden, Utah. In February 2025, UTT was renamed to Proficient Repairs Services, LLC. The Company purchased UTT for $4,515,004 in an all-cash transaction to expand the Company’s ability to maintain its revenue generating fleet in the Western region of the country. In connection with this acquisition, the Company recognized $155,458 in net tangible assets and $4,359,546 in goodwill consisting largely of the expected synergies from combining operations as well as the value of the workforce. As a result of this asset acquisition, the Company expects all of the goodwill reported will be tax deductible. At December 31, 2025, the value of UTT acquisition is complete. Any subsequent adjustments will now be recorded to earnings.

Brothers Auto Transport Acquisition

On April 1, 2025, PAL Stock Acquiror, Inc. purchased all the outstanding equity of Brothers Auto Transport, LLC, (“Brothers”), which provides vehicle transportation and shipping services in the Northeast and MidAtlantic regions of the country. Brothers was purchased for $12,448,011, a combination of cash and stock. In connection with this acquisition, the Company recognized $6,507,610 in net tangible assets which includes $6,338,899 in equipment notes, and $2,220,000 in intangible assets and $3,720,401 in goodwill consisting largely of the expected synergies from combining operations as well as the value of the workforce. As a result of this acquisition, the Company expects all of the goodwill reported will be tax deductible. At June 30, 2026, the value of Brothers acquisition is complete. Any subsequent adjustments will now be recorded to earnings.

PVT Truck and Trailer Acquisition

On May 27, 2025, Proficient Repairs Services, LLC purchased PVT Truck & Trailer Repair, LLC, (“PVT”), a repair facility located at the Brothers headquarters terminal in Wind Gap, Pennsylvania. The Company purchased PVT for $1,032,995 in an all-cash transaction to expand the Company’s ability to maintain its revenue generating fleet in the Northeast and MidAtlantic regions of the country. In connection with this acquisition, the Company recognized $310,129 in net tangible assets and $722,866 in goodwill consisting largely of the expected synergies from combining operations as well as the value of the workforce. As a result of this asset acquisition, the Company expects all of the goodwill reported will be tax deductible. At June 30, 2026, the value of PVT acquisition is complete. Any subsequent adjustments will now be recorded to earnings.

- Definition

The entire disclosure for business combination.

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+ Details

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 1,159,900	$ 826,740
Accumulated depreciation and amortization	55,772,844	43,500,044
Accumulated amortization and impairment	$ 20,318,613	$ 17,615,109
Common stock par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in Shares)	50,000,000	50,000,000
Common stock, shares issued (in Shares)	28,052,923	27,834,799
Common stock, shares outstanding (in Shares)	28,052,923	27,834,799
Treasury stock at cost (in Shares)	0	0

- Definition

Amount of accumulated depreciation, depletion, and amortization of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References + Details

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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+ Details

Commitments and Contingencies (Details) - USD ($)	1 Months Ended		6 Months Ended
Commitments and Contingencies (Details) - USD ($)	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2026	Dec. 31, 2025
Commitments and Contingencies [Line Items ]
Settlement amount			$ 400,000
Settlement liability	$ 157,318,029		157,318,029	$ 166,587,038
Gross settlement amount	4,000,000
Civil Complaint [Member]
Commitments and Contingencies [Line Items ]
Settlement amount		$ 3,000,000
Purchase Agreement [Member]
Commitments and Contingencies [Line Items ]
Settlement liability	$ 2,500,000		$ 2,500,000

- Definition

Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others.

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+ Details

Leases (Tables)

6 Months Ended

Jun. 30, 2026

Leases [Abstract]

Schedule of Lease Cost

The following table presents certain information related to lease costs for finance and operating leases as of:

	Six months ended June 30, 2026		Three months ended June 30, 2026		Six months ended June 30, 2025		Three months ended June 30, 2025
Operating lease cost	$	1,660,400	$	828,486	$	1,364,902	$	695,410
Finance lease costs:
Amortization of finance lease assets		5,707		—		34,341		17,170
Interest on lease liabilities		84		—		4,815		2,083
Short-term lease costs		615,792		443,759		600,582		340,198
Total lease costs	$	2,281,983	$	1,272,245	$	2,004,640	$	1,054,861

Schedule of Future Maturities of the Lease Liabilities

As of June 30, 2026, future maturities of the lease liabilities were as follows:

	Operating leases
For the quarter ending June 30:
2026	$	1,650,234
2027		3,363,935
2028		2,818,443
2029		1,825,588
2030		1,313,705
Thereafter		3,270,171
Total undiscounted cash flows		14,242,076
Less: present value factor		2,288,033
Total lease liabilities		11,954,043
Less: current portion		(2,587,294	)
Total long-term lease liabilities	$	9,366,749

Schedule of Future Minimum Lease Payments

As of June 30, 2026, future minimum lease payments expected to be collected were as follows:

For the quarter ending June 30:
2026	$	61,945
2027		22,240
Total undiscounted cash payments		84,185
Less: present value factor		(2,979	)
Total net investment in lease		81,206
Less: current portion		(81,206	)
Total net investment in lease, less current portion	$	—

Leases - Schedule of Future Minimum Lease Payments (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Schedule of Future Minimum Lease Payments [Abstract]
2026	$ 61,945
2027	22,240
Total undiscounted cash payments	84,185
Less: present value factor	(2,979)
Total net investment in lease	81,206
Less: current portion	(81,206)	$ (126,730)
Total net investment in lease, less current portion		$ 21,781

Line of Credit

6 Months Ended

Jun. 30, 2026

Line of Credit [Abstract]

Line of credit

Note 9 — Line of credit

On November 8, 2024, Proficient entered into a credit facility with a commercial bank that includes up to $25 million in term debt and up to another $20 million in a revolving line of credit with a maturity date of November 8, 2029. The term debt portion bears interest at the Secured Overnight Financing Rate (“SOFR”), plus 2.50%, with interest only payments for the first six months and the balance at the end of six months with principal amortizing over the ensuing five years with 60 monthly payments. Drawn balances from the revolving line of credit bear interest at SOFR, plus 2.20%, with all principal and interest to be repaid at the end of five years. The amount available to be drawn from the line of credit at any point in time is based on a percentage of consolidated accounts receivable and inventory reported by Proficient and its subsidiaries subject to certain conditions, including limitations on the aging of invoices over 90 days, and maximum customer concentration. The amount available to be drawn under the line of credit was $13.3 million on June 30, 2026. The term debt includes financial covenants that include maximum leverage (debt / adjusted EBITDA) and debt service coverage ratio (total principal and interest / adjusted EBITDA). As of June 30, 2026, Proficient was in compliance with its debt covenants. Collateral for the facility includes Accounts Receivable balances owed to the Company and truck maintenance inventory. Upon closing of the credit facility, the Company drew $16.0 million from the available term debt, a portion of which was used to repay and terminate the Proficient Transport line of credit. In April 2025, the Company drew an additional $9 million from the available term debt to fund the cash portion of the acquisition of Brothers. At June 30, 2026, the outstanding borrowings under the revolving line of credit were $6.7 million and the outstanding principal balance of the term debt was $19.5 million.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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+ Details

Stock-Based Compensation (Details) - USD ($)			3 Months Ended		6 Months Ended
Stock-Based Compensation (Details) - USD ($)	Mar. 02, 2026	Feb. 28, 2026	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Mar. 31, 2026	Dec. 31, 2025	May 31, 2024
Stock-Based Compensation [Line Items]
Shares issued (in Shares)					578,834
Payments for repurchase of equity	$ 15,000,000
Shares repurchased (in Shares)							82,877
Share price (in Dollars per share)							$ 6.25
Treasury stock at cost (in Shares)			0		0			0
Restricted Stock [Member]
Stock-Based Compensation [Line Items]
Unrecognized compensation expense of RSU's			$ 11,297,045	$ 14,257,920	$ 11,297,045	$ 14,257,920
PSUs [Member]
Stock-Based Compensation [Line Items]
Shares issued under plan (in Shares)		210,604
Restricted And Performance Stock Award [Member]
Stock-Based Compensation [Line Items]
Compensation expense			$ 2,404,506	$ 1,221,497	$ 2,698,330	$ 1,346,248
2024 Long-Term Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Shares issued under plan (in Shares)									3,260,000
Minimum [Member]
Stock-Based Compensation [Line Items]
Recognized over period					3 years
Percentage of payouts		0.00%
Minimum [Member] \| 2024 Long-Term Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Shares vesting period					1 year
Maximum [Member]
Stock-Based Compensation [Line Items]
Recognized over period					4 years
Percentage of payouts		200.00%
Maximum [Member] \| 2024 Long-Term Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Shares vesting period					5 years

Accrued Liabilities

6 Months Ended

Jun. 30, 2026

Accrued Liabilities [Abstract]

Accrued liabilities

Note 7 — Accrued liabilities

Accrued liabilities consist of the following as of:

	June 30, 2026		December 31, 2025
Deferred leased to purchase payments	$	9,402,792	$	8,497,950
Claims, insurance and litigation reserves		7,460,774		10,758,083
Salaries, wages and benefits		4,889,442		3,779,342
Owner operator deposits		2,342,810		2,504,336
Accrued purchased transportation		1,983,092		3,351,017
Escrow payments		994,013		994,012
Other accrued expenses		1,520,465		3,145,261
Accrued liabilities	$	28,593,388	$	33,030,001

Loss Per Share - Schedule of Weighted Average Number of Shares Outstanding of the Basic Loss Per Share (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2026	Jun. 30, 2025
Numerator:
Net Loss	$ (3,895,448)	$ (6,490,101)	$ (1,556,833)	$ (3,191,685)	$ (10,385,549)	$ (4,748,518)
Denominator:
Weighted-Average Number of Shares of Common Stock	27,926,011		27,611,515		27,876,507	27,341,813
Basic Loss per Share	$ (0.14)		$ (0.06)		$ (0.37)	$ (0.17)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Reference 51: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 52: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

Reference 53: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Goodwill

6 Months Ended

Jun. 30, 2026

Goodwill [Abstract]

Goodwill

Note 4 — Goodwill

Goodwill is evaluated for impairment annually as of November 30, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value.

As of November 30, 2025, the Company completed a quantitative impairment analysis for goodwill related to its Company Drivers and Subhauler reporting units during its annual assessment. Based on this analysis, the Company recognized goodwill impairment of $25.6 million within its Subhauler reporting unit, reflected in Goodwill & Intangibles Impairment within the consolidated statements of operations. Downward revisions to forecasts in the analysis were the primary reason for the impairment charge. As of November 30, 2025, the Company believes the carrying value of the Subhauler reporting unit approximates its fair value. As of November 30, 2025, the carrying value of goodwill within the Subhauler reporting unit was $57.8 million.

As part of the Company’s impairment analyses, fair value of the reporting units were determined using both the income and market approach. The income approach requires management to estimate a number of factors, including the projected future operating results, economic projections, anticipated future cash flow and discount rates. The market approach estimates fair value using comparable marketplace fair value data from within a comparable industry grouping as well as recent guideline transactions.

The determination of the fair value of the reporting unit requires the Company to make significant estimates and assumptions related to the business and financial performance of the Company’s reporting units. These estimates and assumptions primarily include but are not limited to, the selection of appropriate peer group companies, control premiums appropriate for acquisitions in the industry in which the Company competes, discount rates, terminal growth rates, forecasts of revenue, operating income, depreciation, amortization, working capital requirements and capital expenditures. Future increases in discount rates or deterioration in the observable prices for guideline companies could result in further goodwill impairment in subsequent periods.

The changes in the carrying amount of goodwill and allocation to reportable segment are as follows:

	Company Drivers			Subhaulers			Consolidated
Balance – December 31, 2024	$	87,434,455		$	81,622,220		$	169,056,675
Additions		3,391,969			884,032			4,276,001
Adjustments		(121,280	)		820,011			698,731
Impairment		-			(25,555,000	)		(25,555,000	)
Balance – December 31, 2025	$	90,705,144		$	57,771,263		$	148,476,407
Adjustments		142,176			25,090			167,266
Balance – June 30, 2026	$	90,847,320		$	57,796,353		$	148,643,673

- Definition

The entire disclosure for goodwill.

+ References + Details

Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2026

Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities consist of the following as of:

	June 30, 2026		December 31, 2025
Deferred leased to purchase payments	$	9,402,792	$	8,497,950
Claims, insurance and litigation reserves		7,460,774		10,758,083
Salaries, wages and benefits		4,889,442		3,779,342
Owner operator deposits		2,342,810		2,504,336
Accrued purchased transportation		1,983,092		3,351,017
Escrow payments		994,013		994,012
Other accrued expenses		1,520,465		3,145,261
Accrued liabilities	$	28,593,388	$	33,030,001