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v3.25.2

SEGMENTS (Tables) | 6 Months Ended
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Jun. 30, 2025
Segment Reporting [Abstract] |
SCHEDULE OF REPORTABLE SEGMENTS | SCHEDULE OF REPORTABLE SEGMENTS
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Product sales |  | $ | 132,738 |  |  | $ | 8,734,394 |  |  | $ | - |  |  | $ | 8,867,132 |
Research and development services sales |  |  | - |  |  |  | 2,500,000 |  |  |  | - |  |  |  | 2,500,000 |
Cost of sales |  |  | 20,228 |  |  |  | 5,961,638 |  |  |  | - |  |  |  | 5,981,866 |
Gross profit |  |  | 112,510 |  |  |  | 5,272,756 |  |  |  | - |  |  |  | 5,385,266 |
Wages, administrative salaries and benefits |  |  | 24,673 |  |  |  | 870,117 |  |  |  | - |  |  |  | 894,790 |
Office & miscellaneous |  |  | 9,331 |  |  |  | 223,311 |  |  |  | 194 |  |  |  | 232,836 |
Other segment items (2) |  |  | 53,943 |  |  |  | 714,350 |  |  |  | 192,233 |  |  |  | 960,526 |
Net operating income (loss) |  |  | 24,563 |  |  |  | 3,464,978 |  |  |  | (192,427 | ) |  |  | 3,297,114 |
Interest expense |  |  | - |  |  |  | 184,126 |  |  |  | - |  |  |  | 184,126 |
Depreciation and amortization (included in cost of sales) |  |  | 3,324 |  |  |  | 491,571 |  |  |  | - |  |  |  | 494,895 |
Capital expenditures |  |  | - |  |  |  | 976,921 |  |  |  | - |  |  |  | 976,921 |
Assets at June 30, 2025 (3) |  |  | 1,620,647 |  |  |  | 55,440,799 |  |  |  | 1,172,602 |  |  |  | 58,234,048 |
Three months ended June 30, 2024:
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Product sales |  | $ | 167,496 |  |  | $ | 10,361,243 |  |  | $ | - |  |  | $ | 10,528,739 |
Cost of sales |  |  | 132,868 |  |  |  | 6,456,776 |  |  |  | - |  |  |  | 6,589,644 |
Gross profit |  |  | 34,628 |  |  |  | 3,904,467 |  |  |  | - |  |  |  | 3,939,095 |
Wages, administrative salaries and benefits |  |  | 22,435 |  |  |  | 861,726 |  |  |  | - |  |  |  | 884,161 |
Office & miscellaneous |  |  | 12,395 |  |  |  | 185,154 |  |  |  | 158 |  |  |  | 197,707 |
Other segment items (2) |  |  | 73,236 |  |  |  | 659,613 |  |  |  | 153,466 |  |  |  | 886,315 |
Net operating income (loss) |  |  | (73,438 | ) |  |  | 2,197,974 |  |  |  | (153,624 | ) |  |  | 1,970,912 |
Interest expense |  |  | - |  |  |  | 157,131 |  |  |  | - |  |  |  | 157,131 |
Depreciation and amortization (included in cost of sales) |  |  | 3,828 |  |  |  | 513,027 |  |  |  | - |  |  |  | 516,855 |
Capital expenditures |  |  | - |  |  |  | 1,185,574 |  |  |  | - |  |  |  | 1,185,574 |
Assets at December 31, 2024 (3) |  |  | 2,588,731 |  |  |  | 56,415,104 |  |  |  | 964,744 |  |  |  | 59,968,579 |
Six months ended June 30, 2025:
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Product sales |  | $ | 172,923 |  |  | $ | 16,167,901 |  |  | $ | - |  |  | $ | 16,340,824 |
Research and development sales |  |  | - |  |  |  | 2,500,000 |  |  |  | - |  |  |  | 2,500,000 |
Cost of sales |  |  | 70,025 |  |  |  | 11,433,969 |  |  |  | - |  |  |  | 11,503,994 |
Gross profit |  |  | 102,898 |  |  |  | 7,233,932 |  |  |  | - |  |  |  | 7,336,830 |
Wages, administrative salaries and benefits |  |  | 42,266 |  |  |  | 1,747,761 |  |  |  | - |  |  |  | 1,790,027 |
Office & miscellaneous |  |  | 22,882 |  |  |  | 351,206 |  |  |  | 867 |  |  |  | 374,955 |
Other segment items (2) |  |  | 73,657 |  |  |  | 1,540,720 |  |  |  | 329,514 |  |  |  | 1,943,891 |
Net operating income (loss) |  |  | (35,907 | ) |  |  | 3,594,245 |  |  |  | (330,381 | ) |  |  | 3,227,957 |
Interest expense |  |  | - |  |  |  | 382,145 |  |  |  | - |  |  |  | 382,145 |
Depreciation and amortization (included in cost of sales) |  |  | 6,530 |  |  |  | 953,563 |  |  |  | - |  |  |  | 960,093 |
Capital expenditures |  |  | - |  |  |  | 1,331,042 |  |  |  | - |  |  |  | 1,331,042 |
Assets at June 30, 2025 (3) |  |  | 1,620,647 |  |  |  | 55,440,799 |  |  |  | 1,172,602 |  |  |  | 58,234,048 |
Six months ended June 30, 2024:
|  | EWCP |  |  | BPCA |  |  | Other (1) |  |  | Consolidated |
Product sales |  | $ | 209,104 |  |  | $ | 19,544,507 |  |  | $ | - |  |  | $ | 19,753,611 |
Cost of sales |  |  | 171,876 |  |  |  | 12,822,273 |  |  |  | - |  |  |  | 12,994,149 |
Gross profit |  |  | 37,228 |  |  |  | 6,722,234 |  |  |  | - |  |  |  | 6,759,462 |
Wages, administrative salaries and benefits |  |  | 50,840 |  |  |  | 1,902,338 |  |  |  | - |  |  |  | 1,953,178 |
Office & miscellaneous |  |  | 21,899 |  |  |  | 333,229 |  |  |  | 202 |  |  |  | 355,330 |
Other segment items (2) |  |  | 93,109 |  |  |  | 1,387,047 |  |  |  | 234,055 |  |  |  | 1,714,211 |
Net operating income (loss) |  |  | (128,620 | ) |  |  | 3,099,620 |  |  |  | (234,257 | ) |  |  | 2,736,743 |
Interest expense |  |  | - |  |  |  | 332,397 |  |  |  | - |  |  |  | 332,397 |
Depreciation and amortization (included in cost of sales) |  |  | 7,711 |  |  |  | 931,813 |  |  |  | - |  |  |  | 939,524 |
Capital expenditures |  |  | - |  |  |  | 1,663,697 |  |  |  | - |  |  |  | 1,663,697 |
Assets at December 31, 2024 (3) |  |  | 2,588,731 |  |  |  | 56,415,104 |  |  |  | 964,744 |  |  |  | 59,968,579 |
Assets |  |  | 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, investments, 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
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Three months ended June 30, |  |  | Six months ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Canada |  | $ | 167,020 |  |  | $ | 134,605 |  |  | $ | 455,115 |  |  | $ | 223,083 |
United States and abroad |  | $ | 11,200,112 |  |  | $ | 10,394,134 |  |  | $ | 18,385,709 |  |  | $ | 19,530,528 |
Total |  | $ | 11,367,132 |  |  | $ | 10,528,739 |  |  | $ | 18,840,824 |  |  | $ | 19,753,611 |
SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE | 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
|  | June 30, 2025 |  |  | December 31, 2024 |
Canada |  | $ | 116,122 |  |  | $ | 116,496 |
United States |  |  | 22,055,286 |  |  |  | 21,683,963 |
Total |  | $ | 22,171,408 |  |  | $ | 21,800,459 |

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