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ORGANIZATION AND NATURE OF BUSINESS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

ORGANIZATION AND NATURE OF BUSINESS (Tables)

Schedule of allocation of purchase price of acquisition

Consideration
Cash		$	5,331,120
Fair value of common stock issued			138,667
Fair value of total consideration transferred		$	5,469,787
Recognized amounts of identifiable assets acquired
Financial assets		$	1,796,911
Inventory			297,340
Property, plant and equipment			7,488,818
Identifiable intangible assets			562,200
Financial liabilities			(3,235,233	)
Total identifiable net assets		$	6,910,036
Bargain purchase gain		$	1,440,249

Revenue for the 9 - month period ended September 30, 2024		$	549,567
Loss for the 9 - month period ended September 30, 2024		$	(1,674,785	)

Consideration
Cash		$	5,331,120
Fair value of common stock issued			138,667
Fair value of total consideration transferred		$	5,469,787
Recognized amounts of identifiable assets acquired
Financial assets		$	1,796,911
Inventory			297,340
Property, plant and equipment			7,488,818
Identifiable intangible assets			562,200
Financial liabilities			(3,235,233	)
Total identifiable net assets		$	6,910,036
Bargain purchase gain		$	1,440,249

Revenue for the 6- month period ended December 31, 2023		$	344,708
Loss for the 6- month period ended December 31, 2023		$	(1,232,732	)

Schedule of Accounts Receivable & Allowance for Doubtful Accounts

		September 30, 2024
Balance as of January 1st, 2024		$	19,686,091
Provisions for credit losses			-
Write-offs			250,971
Foreign exchange adjustments
Other adjustments			(31,286	)
Balance as of September 30, 2024		$	19,905,776

		December 31, 2023
Balance as of January 1, 2023		$	7,309,311
Provisions for credit losses			11,850,788
Write-offs			-
Foreign exchange adjustments			525,992
Other adjustments			-
Balance as of December 31, 2023		$	19,686,091

Schedule of Property and Equipment, net

		Estimated Useful Life
Leasehold improvements and technical works			Lesser of lease term or 25 years
Buildings			25-30 years
Vehicles			6 years
Machinery			20 years
Furniture, fixtures and equipment			5–10 years
Computers and software			3-5 years

		Estimated Useful Life
Leasehold improvements and technical works			Lesser of lease term or 25 years
Buildings			25-30 years
Vehicles			6 years
Machinery			20 years
Furniture, fixtures and equipment			5–10 years
Computers and software			3-5 years

Schedule of Basic and Diluted Net Loss per Common Share

		September 30, 2024				September 30, 2023
Weighted average number of common shares outstanding Basic			17,724,305				11,346,071
Potentially dilutive common stock equivalents			-				-
Weighted average number of common and equivalent shares outstanding – Diluted			17,724,305				11,346,071

Schedule of potential shares of common stock

		September 30, 2024				September 30, 2023
Warrants			13,432,507				6,124,412
Total			13,432,507				6,124,412

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