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SEGMENTS AND (Tables) | 12 Months Ended
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Dec. 31, 2024
Segment Reporting [Abstract] |
SCHEDULE OF REPORTABLE SEGMENTS | SCHEDULE OF REPORTABLE SEGMENTS
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Sales |  | $ | 759,549 |  |  | $ | 37,475,311 |  |  | $ | - |  |  | $ | 38,234,860 |
Cost of sales |  |  | 350,345 |  |  |  | 24,644,616 |  |  |  | - |  |  |  | 24,994,961 |
Gross profit |  |  | 409,204 |  |  |  | 12,830,695 |  |  |  | - |  |  |  | 13,239,899 |
Wages and administrative salaries |  |  | 90,043 |  |  |  | 3,653,182 |  |  |  | - |  |  |  | 3,743,225 |
Office & Miscellaneous |  |  | 45,327 |  |  |  | 759,410 |  |  |  | 570 |  |  |  | 805,307 |
Other segment items (2) |  |  | 57,056 |  |  |  | 2,699,196 |  |  |  | 419,709 |  |  |  | 3,175,961 |
Net operating income |  |  | 216,778 |  |  |  | 5,718,907 |  |  |  | (420,279 | ) |  |  | 5,515,406 |
Interest expense |  |  | 309 |  |  |  | 609,956 |  |  |  | - |  |  |  | 610,265 |
Depreciation and amortization (included in COGS) |  |  | 15,298 |  |  |  | 1,942,178 |  |  |  | - |  |  |  | 1,957,476 |
Capital expenditures |  |  | - |  |  |  | 4,964,736 |  |  |  | - |  |  |  | 4,964,736 |
Assets (3) |  |  | 2,588,731 |  |  |  | 56,415,104 |  |  |  | 964,744 |  |  |  | 59,968,579 |
Year ended December 31, 2023:
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Sales |  | $ | 572,845 |  |  | $ | 37,751,961 |  |  | $ | - |  |  | $ | 38,324,806 |
Cost of sales |  |  | 359,429 |  |  |  | 27,522,292 |  |  |  | - |  |  |  | 27,881,721 |
Gross profit |  |  | 213,416 |  |  |  | 10,229,669 |  |  |  | - |  |  |  | 10,443,085 |
Wages and administrative salaries |  |  | 92,302 |  |  |  | 3,772,359 |  |  |  | - |  |  |  | 3,864,661 |
Office & Miscellaneous |  |  | 46,968 |  |  |  | 465,535 |  |  |  | 393 |  |  |  | 512,896 |
Other segment items (2) |  |  | 79,809 |  |  |  | 2,109,582 |  |  |  | 376,581 |  |  |  | 2,565,972 |
Net operating income |  |  | (5,663 | ) |  |  | 3,885,680 |  |  |  | (376,975 | ) |  |  | 3,503,042 |
Interest expense |  |  | 387 |  |  |  | 498,279 |  |  |  | - |  |  |  | 498,666 |
Depreciation (included in COGS) |  |  | 17,411 |  |  |  | 1,668,908 |  |  |  | - |  |  |  | 1,686,319 |
Capital expenditures |  |  | - |  |  |  | 4,990,675 |  |  |  | - |  |  |  | 4,990,675 |
Assets (3) |  |  | 3,889,596 |  |  |  | 50,627,932 |  |  |  | 953,527 |  |  |  | 55,471,055 |
(1) |  | Other is not considered an operating segment and includes expenses and income not identifiable to an operating segment and is not included in operating segment results
(2) |  | Other segment items for each reportable segment includes insurance, consulting, research, and professional fees.
(3) |  | Segment assets include cash, term deposits, accounts receivable, inventory, prepaid expenses, property, equipment and leaseholds, right of use assets, security deposits, intangible assets, and goodwill.
SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA | Sales by territory are shown below: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA
|  | 2024 |  |  | 2023 |
Canada |  | $ | 400,693 |  |  | $ | 755,844 |
United States and abroad |  |  | 37,834,167 |  |  |  | 37,568,962 |
Total |  | $ | 38,234,860 |  |  | $ | 38,324,806 |
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
|  | 2024 |  |  | 2023 |
Canada |  | $ | 116,496 |  |  | $ | 142,577 |
United States |  |  | 21,683,963 |  |  |  | 17,958,778 |
Total |  | $ | 21,800,459 |  |  | $ | 18,101,355 |

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