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SEGMENTED DISCLOSURE, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY | 3 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
SEGMENTED DISCLOSURE, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY | 12. SEGMENTED DISCLOSURE, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY The Company operates in two segments: (a) Energy and water conservation products (as shown under the column heading “EWCP” below), which consists of a (i) liquid swimming pool blankets which save energy and water by inhibiting evaporation from the pool surface, and (ii) food-safe powdered form of the active ingredient within the liquid blankets and which are designed to be used in still or slow moving drinking water sources. (b) Biodegradable polymers, also known as TPA’s (as shown under the column heading “BCPA” below), used by the petroleum, chemical, utility and mining industries to prevent corrosion and scaling in water piping. This product can also be used in detergents to increase biodegradability and in agriculture to increase crop yields by enhancing fertilizer uptake. The third product line is nitrogen conservation products used for the agriculture industry. These products decrease the loss of nitrogen fertilizer after initial application and allows less fertilizer to be used. These products are made and sold by the Company’s TPA division. The Company also manufactures food grade products that are made and sold by the TPA division. The Company’s reportable segments are strategic business units that offer different, but synergistic products and services. They are managed separately because each business requires different technology and marketing strategies. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company’s operating segments and the geographical regions in which they operate. This operating segment structure is used by the Chief Operating Decision Maker (“CODM”), who has been determined to be the Chief Executive Officer, to make key operating decisions and assess performance of the Company. The CODM evaluates segment operating performance, and makes resource allocation and performance evaluation decisions, based on gross profit and net operating income. Three months ended March 31, 2025: SCHEDULE OF REPORTABLE SEGMENTS
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Sales |  | $ | 40,185 |  |  | $ | 7,433,507 |  |  | $ | - |  |  | $ | 7,473,692 |
Cost of sales |  |  | 49,797 |  |  |  | 5,472,331 |  |  |  | - |  |  |  | 5,522,128 |
Gross profit |  |  | (9,612 | ) |  |  | 1,961,176 |  |  |  | - |  |  |  | 1,951,564 |
Wages and administrative salaries |  |  | 17,593 |  |  |  | 877,644 |  |  |  | - |  |  |  | 895,237 |
Office & miscellaneous |  |  | 13,551 |  |  |  | 127,895 |  |  |  | 673 |  |  |  | 142,119 |
Other segment items (2) |  |  | 19,713 |  |  |  | 826,371 |  |  |  | 137,281 |  |  |  | 983,365 |
Net operating income (loss) |  |  | (60,469 | ) |  |  | 129,266 |  |  |  | (137,954 | ) |  |  | (69,157) |
Interest expense |  |  | - |  |  |  | 198,019 |  |  |  | - |  |  |  | 198,019 |
Depreciation and amortization (included in COGS) |  |  | 3,206 |  |  |  | 461,992 |  |  |  | - |  |  |  | 465,198 |
Capital expenditures |  |  | - |  |  |  | 354,121 |  |  |  | - |  |  |  | 354,121 |
Assets at March 31, 2025 (3) |  |  | 2,380,335 |  |  |  | 57,913,692 |  |  |  | 1,395,231 |  |  |  | 61,689,258 |
Three months ended March 31, 2024:
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Sales |  | $ | 41,608 |  |  | $ | 9,183,264 |  |  | $ | - |  |  | $ | 9,224,872 |
Cost of sales |  |  | 39,008 |  |  |  | 6,365,497 |  |  |  | - |  |  |  | 6,404,505 |
Gross profit |  |  | 2,600 |  |  |  | 2,817,767 |  |  |  | - |  |  |  | 2,820,367 |
Wages and administrative salaries |  |  | 28,406 |  |  |  | 1,040,611 |  |  |  | - |  |  |  | 1,069,017 |
Office & miscellaneous |  |  | 9,504 |  |  |  | 148,075 |  |  |  | 44 |  |  |  | 157,623 |
Other segment items (2) |  |  | 19,873 |  |  |  | 727,434 |  |  |  | 80,589 |  |  |  | 827,896 |
Net operating income (loss) |  |  | (55,183 | ) |  |  | 901,647 |  |  |  | (80,633 | ) |  |  | 765,831 |
Interest expense |  |  | - |  |  |  | 175,266 |  |  |  | - |  |  |  | 175,266 |
Depreciation and amortization (included in COGS) |  |  | 3,883 |  |  |  | 418,786 |  |  |  | - |  |  |  | 422,669 |
Capital expenditures |  |  | - |  |  |  | 478,123 |  |  |  | - |  |  |  | 478,123 |
Assets at December 31, 2024 (3) |  |  | 2,588,731 |  |  |  | 56,415,104 |  |  |  | 964,744 |  |  |  | 59,968,579 |
(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 items such as insurance, consulting, research, professional fees, and travel.
(3) |  | Segment assets include cash, term deposits, accounts receivable, inventory, prepaid expenses, property and equipment, security deposits, intangible assets, and goodwill.
Sales by territory are shown below: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA
|  | Three months ended March 31, 2025 |  |  | Three months ended March 31, 2024 |
Canada |  | $ | 288,094 |  |  | $ | 88,478 |
United States and abroad |  |  | 7,185,598 |  |  |  | 9,136,394 |
Total |  | $ | 7,473,692 |  |  | $ | 9,224,872 |
The Company’s long-lived assets (property, equipment, 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, 2025 |  |  | December 31, 2024 |
Canada |  | $ | 113,397 |  |  | $ | 116,496 |
United States |  |  | 21,575,985 |  |  |  | 21,683,963 |
Total |  | $ | 21,689,382 |  |  | $ | 21,800,459 |
Three primary customers accounted for $3,665,235 (49%) of sales during the three-month period ended March 31, 2025 (2024 - $5,106,905 or 55%).

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- Definition The entire disclosure for reporting segments including data and tables. 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