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SEGMENT REPORTING (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

Schedule of Segment Reporting Information

		Wholesale				Pharma manufacturing				Nutraceuticals & Pharmaceuticals				Other				Total
Revenues			12,504,562				268,557				939,409				-				13,712,528
Cost of Sales			(11,320,936	)			(70,975	)			(270,818	)			-				(11,662,729	)
Gross Profit			1,183,626				197,582				668,591				-				2,049,799
General and Administrative expenses			(162,269	)			(155,454	)			(243,227	)			(361,140	)			(922,090	)
Salaries			(378,595	)			(363,670	)			(297,499	)			(255	)			(1,040,019	)
Sales and Marketing expenses			(715	)			(428	)			(27,012	)			0	)			(28,155	)
Research and Development costs			-				-				-				(15,629	)			(15,629	)
Net finance costs			(149,274	)			-				53,493				-				(95,781	)
Segment profit / (loss)			492,773				(321,970	)			154,346				(377,024	)			(51,875	)
Reconciling items:
Depreciation and amortization			(52,880	)			(131,974	)			(99,807	)			(35,778	)			(320,439	)
Stock based compensation			-				-				-				(556,613	)			(556,613	)
Foreign currency adjustments			59,428				-				109,943				6,454				175,825
Other income and expenses			27,556				12,341				88,701				(193,593	)			(64,995	)
Net profit/(loss) before Income Taxes			526,877				(441,603	)			253,184				(1,156,555	)			(818,097	)

		Wholesale				Pharma manufacturing				Nutraceuticals & Pharmaceuticals				Other				Total
Revenues			51,593,787				865,373				1,967,242				-				54,426,402
Cost of Sales			(48,887,569	)			(249,061	)			(978,449	)			-				(50,115,079	)
General and Administrative expenses			(647,225	)			(773,429	)			(1,442,102	)			(4,176,049	)			(7,038,805	)
Salaries			(1,701,552	)			(1,243,568	)			(1,430,736	)			(1,317,580	)			(5,693,436	)
Sales and Marketing expenses			(10,516	)			(489	)			(255,559	)			(88,405	)			(354,969	)
Research and Development costs			-				-				-				(533,293	)			(533,293	)
Net finance costs			(840,456	)			-				234,856				(265	)			(605,865	)
Segment profit / (loss)			(493,531	)			(1,401,174	)			(1,904,748	)			(6,115,592	)			(9,915,045	)
Reconciling items:
Depreciation and amortization			(231,344	)			(565,371	)			(334,075	)			(118,448	)			(1,249,238	)
Provisions			(1,021,818	)			(123,503	)			(3,549,111	)			-				(4,694,432	)
Impairment Charges			-				-				(160,948	)			(131,032	)			(291,980	)
Other income and expenses			(304,495	)			5,789				225,665				40,718				(32,323	)
Net profit/(loss) before Income Taxes			(2,051,188	)			(2,084,259	)			(5,723,217	)			(6,324,354	)			(16,183,018	)

Schedule of describes the 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

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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- References

No definition available.

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- Definition

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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