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ORGANIZATION AND NATURE OF BUSINESS (Tables)

9 Months Ended

Sep. 30, 2025

ORGANIZATION AND NATURE OF BUSINESS

Schedule of business acquisitions

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

Schedule of accounts receivable and allowance for doubtful accounts

		September 30, 2025
Balance as of January 1, 2025		$	22,799,219
Provisions for credit losses			-
Write-offs			-
Foreign exchange adjustments			2,910,977
Other adjustments			-
Balance as of September 30, 2025		$	25,710,096

Schedule of property and equipment, useful life

			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 weighted average number of shares

		Three months ended,
		September 30, 2025				September 30, 2024
Weighted average number of common shares outstanding Basic			30,625,284				18,418,287
Potentially dilutive common stock equivalents			-				-
Weighted average number of common and equivalent shares outstanding – Diluted			30,625,284				18,418,287

		Nine months ended,
		September 30, 2025				September 30, 2024
Weighted average number of common shares outstanding Basic			28,492,425				17,724,305
Potentially dilutive common stock equivalents			-				-
Weighted average number of common and equivalent shares outstanding – Diluted			28,492,425				17,724,305

Schedule of antidilutive securities

		September 30, 2025				September 30, 2024
Warrants			12,926,506				13,432,507
Shares issuable upon conversion of convertible debt			13,379,126				-
Total			26,305,652				13,432,507

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