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SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables) | 6 Months Ended
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Jun. 30, 2023
Segment Reporting [Abstract] |
SCHEDULE OF REPORTABLE SEGMENTS | SCHEDULE OF REPORTABLE SEGMENTS
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 220,602 |  |  | $ | 10,100,689 |  |  | $ | 10,331,291 |
Interest expense |  |  | - |  |  |  | 115,498 |  |  |  | 115,498 |
Depreciation and amortization |  |  | 4,440 |  |  |  | 381,951 |  |  |  | 386,390 |
Income tax expense |  |  | 11,657 |  |  |  | 342,715 |  |  |  | 354,372 |
Segment profit (loss) |  |  | (41,262 | ) |  |  | 851,127 |  |  |  | 809,865 |
Segment assets |  |  | 3,257,019 |  |  |  | 49,544,894 |  |  |  | 52,801,913 |
Expenditures for segment assets |  |  | - |  |  |  | (3,571,133 | ) |  |  | (3,571,133 | )
Three months ended June 30, 2022:
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 189,569 |  |  | $ | 10,975,574 |  |  | $ | 11,165,143 |
Interest expense |  |  | - |  |  |  | 52,139 |  |  |  | 52,139 |
Depreciation and amortization |  |  | 9,202 |  |  |  | 230,588 |  |  |  | 239,790 |
Income tax expense |  |  | 11,306 |  |  |  | 531,496 |  |  |  | 542,802 |
Segment profit (loss) |  |  | (84,564 | ) |  |  | 1,747,019 |  |  |  | 1,662,455 |
Segment assets |  |  | 2,386,338 |  |  |  | 45,168,719 |  |  |  | 47,555,057 |
Expenditures for segment assets |  |  | - |  |  |  | (245,383 | ) |  |  | (245,383 | )
Six months ended June 30, 2023:
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 301,262 |  |  | $ | 19,877,546 |  |  | $ | 20,178,808 |
Interest expense |  |  | - |  |  |  | 250,368 |  |  |  | 250,368 |
Depreciation and amortization |  |  | 8,719 |  |  |  | 742,855 |  |  |  | 751,574 |
Income tax expense |  |  | 12,571 |  |  |  | 641,578 |  |  |  | 654,149 |
Segment profit (loss) |  |  | (192,990 | ) |  |  | 1,887,224 |  |  |  | 1,694,234 |
Segment assets |  |  | 3,257,019 |  |  |  | 49,544,894 |  |  |  | 52,801,913 |
Expenditures for segment assets |  |  | - |  |  |  | (3,784,193 | ) |  |  | (3,784,193 | )
Six months ended June 30, 2022:
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 236,822 |  |  | $ | 21,711,601 |  |  | $ | 21,948,423 |
Interest expense |  |  | - |  |  |  | 109,757 |  |  |  | 109,757 |
Depreciation and amortization |  |  | 18,446 |  |  |  | 453,832 |  |  |  | 472,278 |
Income tax expense |  |  | 11,306 |  |  |  | 1,243,942 |  |  |  | 1,255,248 |
Segment profit (loss) |  |  | (208,737 | ) |  |  | 3,404,251 |  |  |  | 3,195,514 |
Segment assets |  |  | 2,386,338 |  |  |  | 45,168,719 |  |  |  | 47,555,057 |
Expenditures for segment assets |  |  | - |  |  |  | (422,067 | ) |  |  | (422,067 | )
SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA | The sales generated in the United States and Canada are as follows: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA
|  | Six months ended June 30, 2023 |  |  | Six months ended June 30, 2022 |
Canada |  | $ | 313,058 |  |  | $ | 279,517 |
United States and abroad |  |  | 19,865,750 |  |  |  | 21,668,906 |
Total |  | $ | 20,178,808 |  |  | $ | 21,948,423 |
SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES | The Company’s long-lived assets (property, equipment, leaseholds, intangibles, goodwill and right of use assets) are located in Canada and the United States as follows: SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES
|  | June 30, 2023 |  |  | December 31, 2022 |
Canada |  | $ | 151,300 |  |  | $ | 150,890 |
United States |  |  | 17,706,417 |  |  |  | 14,699,896 |
Total |  | $ | 17,857,717 |  |  | $ | 14,850,786 |

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