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SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2025

SEGMENT REPORTING

Schedule of Segment Reporting Information

		Wholesale				Pharma manufacturing				Nutraceuticals & Pharmaceuticals				Other				Total
Revenues			26,033,751				800,958				1,623,520				-				28,458,230
Cost of Sales			(24,386,605	)			(138,384	)			(719,627	)			-				(25,244,617	)
Gross Profit			1,647,146				662,574				903,893				-				3,213,613
General and Administrative expenses			(322,885	)			(305,947	)			(541,941	)			(638,782				(1,809,555	)
Salaries			(863,913				(725,844	)			(665,518	)			(653,187	)			(2,908,462	)
Sales and Marketing expenses			(855	)			(731	)			(48,275	)			-				(49,861	)
Research and Development costs			-				-				0				(90,266	)			(90,266	)
Net finance costs			(421,748	)			-				120,692				(240,855	)			(541,911	)
Segment profit / (loss)			37,745				(369,948	)			(231,149	)			(1,623,090	)			(2,186,442	)
Reconciling items:
Depreciation and amortization			(71,720	)			(103,556	)			(207,428	)			(291,597	)			(674,301	)
Stock based compensation			-				-				0				(1,159,632	)			(1,159,632	)
Foreign currency adjustments			168,432				-				278,855				171,061				618,348
Other income and expenses			17,279				(95,802	)			(1,023	)			(164,592	)			(244,138	)
Net profit/(loss) before Income Taxes			151,736				(569,306	)			(160,745	)			(3,067,850	)			(3,646,165	)

Schedule of operations of each reportable segment

Reportable segments		Operations
Wholesale		Distribution and export of pharmaceutical products
Pharma manufacturing		Production of pharmaceutical products
Nutraceutical and pharmaceuticals		Trade of owned nutraceutical & pharmaceutical products

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

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