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SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables) | 3 Months Ended
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Mar. 31, 2024
Segment Reporting [Abstract] |
SCHEDULE OF REPORTABLE SEGMENTS | SCHEDULE OF REPORTABLE SEGMENTS
|  | EWCP |  |  | BCPA |  |  | Consolidated |
Sales |  | $ | 41,608 |  |  | $ | 9,183,264 |  |  | $ | 9,224,872 |
Interest expense |  |  | - |  |  |  | 175,266 |  |  |  | 175,266 |
Depreciation |  |  | 3,883 |  |  |  | 418,786 |  |  |  | 422,669 |
Income tax expense |  |  | 34,940 |  |  |  | 229,238 |  |  |  | 264,178 |
Segment profit |  |  | 18,540 |  |  |  | 438,685 |  |  |  | 457,225 |
Segment assets |  |  | 3,664,387 |  |  |  | 53,897,000 |  |  |  | 57,561,387 |
Expenditures for segment assets |  |  | - |  |  |  | (477,350 | ) |  |  | (477,350 | )
Three months ended March 31, 2023:
|  | EWCP |  |  | BCPA |  |  | Consolidated |
Sales |  | $ | 80,660 |  |  | $ | 9,776,857 |  |  | $ | 9,847,517 |
Interest expense |  |  | - |  |  |  | 134,870 |  |  |  | 134,870 |
Depreciation |  |  | 4,279 |  |  |  | 360,905 |  |  |  | 365,184 |
Income tax expense |  |  | 915 |  |  |  | 298,862 |  |  |  | 299,777 |
Segment profit |  |  | (151,728 | ) |  |  | 1,116,222 |  |  |  | 964,494 |
Segment assets |  |  | 2,858,968 |  |  |  | 50,079,080 |  |  |  | 52,938,048 |
Expenditures for segment assets |  |  | - |  |  |  | (213,060 | ) |  |  | (213,060 | )
SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA | Sales by territory are shown below: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA
|  | Three months ended March 31, 2024 |  |  | Three months ended March 31, 2023 |
Canada |  | $ | 88,478 |  |  | $ | 116,680 |
United States and abroad |  |  | 9,136,394 |  |  |  | 9,730,837 |
Total |  | $ | 9,224,872 |  |  | $ | 9,847,517 |
SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE | The Company’s long-lived assets (property, equipment, leaseholds, right of use assets, intangibles, and goodwill) are located in Canada and the United States as follows: SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE
|  | March 31, 2024 |  |  | December 31, 2023 |
Canada |  | $ | 135,299 |  |  | $ | 142,577 |
United States |  |  | 17,906,216 |  |  |  | 17,958,778 |
Total |  | $ | 18,041,515 |  |  | $ | 18,101,355 |

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- Definition Tabular disclosure of the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country or foreign geographic area. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
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