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SEGMENT REPORTING (Tables) | 9 Months Ended
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Sep. 30, 2025
SEGMENT REPORTING |
Schedule of segment reporting information | Nine-month period ended September 30, 2025
|  | Wholesale |  |  | Pharma manufacturing |  |  | Nutraceuticals & Pharmaceuticals |  |  | Other |  |  | Total |
Revenues |  |  | 40,608,665 |  |  |  | 1,213,562 |  |  |  | 3,746,023 |  |  |  | 405 |  |  |  | 45,568,655 |
Cost of Sales |  |  | (37,626,788 | ) |  |  | (208,777 | ) |  |  | (1,916,859 | ) |  |  | - |  |  |  | (39,752,424 | )
Gross Profit |  |  | 2,981,877 |  |  |  | 1,004,785 |  |  |  | 1,829,164 |  |  |  | 405 |  |  |  | 5,816,231 |
General and Administrative expenses |  |  | (514,158 | ) |  |  | (499,702 | ) |  |  | (1,044,103 | ) |  |  | (1,221,333 | ) |  |  | (3,279,295 | )
Salaries |  |  | (1,381,174 | ) |  |  | (1,410,704 | ) |  |  | (1,056,693 | ) |  |  | (979,841 | ) |  |  | (4,828,412 | )
Sales and Marketing expenses |  |  | (971 | ) |  |  | (911 | ) |  |  | (79,653 | ) |  |  | (33,120 | ) |  |  | (114,655 | )
Research and Development costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (108,603 | ) |  |  | (108,603 | )
Net finance costs |  |  | (605,818 | ) |  |  | - |  |  |  | 44,470 |  |  |  | (385,912 | ) |  |  | (947,260 | )
Segment profit / (loss) |  |  | 479,756 |  |  |  | (906,532 | ) |  |  | (306,814 | ) |  |  | (2,728,404 | ) |  |  | (3,461,994 | )
Reconciling items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | (171,020 | ) |  |  | (451,149 | ) |  |  | (321,869 | ) |  |  | (108,174 | ) |  |  | (1,052,212 | )
Stock based compensation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,730,233 | ) |  |  | (1,730,233 | )
Non-cash interest |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (364,550 | ) |  |  | (364,550 | )
Fair value adjustments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,620,573 | ) |  |  | (2,620,573 | )
Foreign currency adjustments |  |  | 168,639 |  |  |  | 241,489 |  |  |  | - |  |  |  | (63,716 | ) |  |  | 346,412 |
Other income and expenses |  |  | 11,563 |  |  |  | 95,318 |  |  |  | 11,155 |  |  |  | (233,941 | ) |  |  | (115,905 | )
Net profit/(loss) before Income Taxes |  |  | 488,938 |  |  |  | (1,020,874 | ) |  |  | (617,528 | ) |  |  | (7,849,591 | ) |  |  | (8,999,055 | )
Three-month period ended September 30, 2025
|  | Wholesale |  |  | Pharma manufacturing |  |  | Nutraceuticals & Pharmaceuticals |  |  | Other |  |  | Total |
Revenues |  |  | 14,574,914 |  |  |  | 412,603 |  |  |  | 2,122,503 |  |  |  | 405 |  |  |  | 17,110,425 |
Cost of Sales |  |  | (13,240,183 | ) |  |  | (70,393 | ) |  |  | (1,197,231 | ) |  |  | - |  |  |  | (14,507,807 | )
Gross Profit |  |  | 1,334,731 |  |  |  | 342,210 |  |  |  | 925,272 |  |  |  | 405 |  |  |  | 2,602,618 |
General and Administrative expenses |  |  | (191,273 | ) |  |  | (193,755 | ) |  |  | (502,160 | ) |  |  | (582,551 | ) |  |  | (1,469,739 | )
Salaries |  |  | (517,261 | ) |  |  | (684,859 | ) |  |  | (391,175 | ) |  |  | (326,655 | ) |  |  | (1,919,950 | )
Sales and Marketing expenses |  |  | (116 | ) |  |  | (181 | ) |  |  | (31,377 | ) |  |  | (33,120 | ) |  |  | (64,794 | )
Research and Development costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (18,337 | ) |  |  | (18,337 | )
Net finance costs |  |  | (184,070 | ) |  |  | - |  |  |  | (76,223 | ) |  |  | (308,159 | ) |  |  | (568,452 | )
Segment profit / (loss) |  |  | 442,011 |  |  |  | (536,584 | ) |  |  | (75,665 | ) |  |  | (1,268,417 | ) |  |  | (1,438,655 | )
Reconciling items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | (67,464 | ) |  |  | (159,552 | ) |  |  | (114,441 | ) |  |  | (36,454 | ) |  |  | (377,911 | )
Stock based compensation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (570,602 | ) |  |  | (570,602 | )
Non-cash interest |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (201,447 | ) |  |  | (201,447 | )
Fair value adjustments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,486,762 | ) |  |  | (2,486,762 | )
Foreign currency adjustments |  |  | 207 |  |  |  | 241,489 |  |  |  | (278,855 | ) |  |  | (234,778 | ) |  |  | (271,937 | )
Other income and expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,577 | ) |  |  | (5,577 | )
Net profit/(loss) before Income Taxes |  |  | 374,754 |  |  |  | (454,648 | ) |  |  | (468,960 | ) |  |  | (4,804,037 | ) |  |  | (5,352,890 | )
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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