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SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables) | 9 Months Ended
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Sep. 30, 2024
Segment Reporting [Abstract] |
SCHEDULE OF REPORTABLE SEGMENTS | SCHEDULE OF REPORTABLE SEGMENTS
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 291,830 |  |  | $ | 9,023,107 |  |  | $ | 9,314,937 |
Interest expense |  |  | 309 |  |  |  | 132,432 |  |  |  | 132,741 |
Depreciation and amortization |  |  | 3,840 |  |  |  | 484,291 |  |  |  | 488,131 |
Income tax expense |  |  | 57,549 |  |  |  | 310,066 |  |  |  | 367,615 |
Segment profit (loss) |  |  | 89,106 |  |  |  | 522,752 |  |  |  | 611,858 |
Segment assets |  |  | 3,359,017 |  |  |  | 54,279,169 |  |  |  | 57,638,186 |
Expenditures for segment assets |  |  | - |  |  |  | (1,212,422 | ) |  |  | (1,212,422 | )
Three months ended September 30, 2023:
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 144,794 |  |  | $ | 8,575,827 |  |  | $ | 8,720,621 |
Interest expense |  |  | - |  |  |  | 119,599 |  |  |  | 119,599 |
Depreciation and amortization |  |  | 4,380 |  |  |  | 459,217 |  |  |  | 463,597 |
Income tax expense |  |  | 12,770 |  |  |  | 206,942 |  |  |  | 219,712 |
Segment profit (loss) |  |  | (22,105 | ) |  |  | (696,056 | ) |  |  | (718,161 | )
Segment assets |  |  | 3,697,284 |  |  |  | 54,279,169 |  |  |  | 53,094,632 |
Expenditures for segment assets |  |  | - |  |  |  | (542,014 | ) |  |  | (542,014 | )
Nine months ended September 30, 2024:
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 500,934 |  |  | $ | 28,567,614 |  |  | $ | 29,068,548 |
Interest expense |  |  | 309 |  |  |  | 464,829 |  |  |  | 465,138 |
Depreciation and amortization |  |  | 11,551 |  |  |  | 1,416,104 |  |  |  | 1,427,655 |
Income tax expense |  |  | 69,449 |  |  |  | 1,120,595 |  |  |  | 1,190,044 |
Segment profit (loss) |  |  | (91,290 | ) |  |  | 2,450,170 |  |  |  | 2,358,880 |
Segment assets |  |  | 3,359,017 |  |  |  | 54,279,169 |  |  |  | 57,638,186 |
Expenditures for segment assets |  |  | - |  |  |  | (2,876,119 | ) |  |  | (2,876,119 | )
Nine months ended September 30, 2023:
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 446,056 |  |  | $ | 28,453,373 |  |  | $ | 28,899,429 |
Interest expense |  |  | - |  |  |  | 369,967 |  |  |  | 369,967 |
Depreciation and amortization |  |  | 13,099 |  |  |  | 1,202,072 |  |  |  | 1,215,171 |
Income tax expense |  |  | 25,341 |  |  |  | 848,520 |  |  |  | 873,861 |
Segment profit (loss) |  |  | (215,095 | ) |  |  | 1,191,168 |  |  |  | 976,073 |
Segment assets |  |  | 3,697,284 |  |  |  | 49,397,348 |  |  |  | 53,094,632 |
Expenditures for segment assets |  |  | - |  |  |  | (4,326,208 | ) |  |  | (4,326,208 | )
SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA | Sales by territory are shown below: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA
|  | Nine months ended September 30, 2024 |  |  | Nine months ended September 30, 2023 |
Canada |  | $ | 229,956 |  |  | $ | 413,265 |
United States and abroad |  |  | 28,838,592 |  |  |  | 28,486,164 |
Total |  | $ | 29,068,548 |  |  | $ | 28,899,429 |
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
|  | September 30, 2024 |  |  | December 31, 2023 |
Canada |  | $ | 128,053 |  |  | $ | 142,577 |
United States |  |  | 19,307,247 |  |  |  | 17,958,778 |
Total |  | $ | 19,435,300 |  |  | $ | 18,101,355 |

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