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ORGANIZATION AND NATURE OF BUSINESS (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

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

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 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			3 years

Schedule of Earnings Per Share, Basic and Diluted

		March 31, 2025				March 31, 2024
Weighted average number of common shares outstanding Basic			26,037,608				16,851,747
Potentially dilutive common stock equivalents
Weighted average number of common and equivalent shares outstanding – Diluted			26,037,608				16,851,747

		2024				2023
Numerator for Basic and Diluted Earnings Per Share:
Net loss attributable to common stockholders		$	(22,378,042	)		$	(25,783,834	)
Denominator for Basic Earnings Per Share:
Weighted Average Shares			19,147,726				11,968,665
Potentially Dilutive Common Shares							-
Adjusted Weighted Average Shares			19,147,726				11,968,665
Basic and Diluted Net Loss per Share			(1.17	)			(2.15	)

Schedule of potential shares of common stock

		March 31, 2025				March 31, 2024
Warrants			12,926,506				8,558,380
Total			12,926,506				8,558,380

		2024				2023
Common Stock Warrants			12,926,507				8,561,476
Common Stock Options			-				-
Convertible Debt			-				-
Total			12,926,507				8,561,476

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