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SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of Segment reporting

The following table outlines the sales, cost of sales, gross margin, directly attributable selling expenses, and contribution margin of the segments for the three months ended March 31, 2024 and 2023. Sales figures are net of related excise taxes.

Schedule of Segment reporting

		Three Months Ended March 31,
		Direct Sales								Distributor Sales								Unallocated								Total
		2024				2023				2024				2023				2024				2023				2024				2023
Sales, net		$	4,286,156			$	4,071,649			$	4,516,924			$	4,237,291			$	-			$	-			$	8,803,080			$	8,308,940
Cost of Sales			1,295,145				1,289,933				2,235,213				2,540,544				-				-				3,530,358				3,830,477
Gross Profit			2,991,011				2,781,716				2,281,711				1,696,747				-				-				5,272,722				4,478,463
Selling and Marketing Expenses			3,263,381				3,214,501				504,424				531,741				259,977				237,338				4,027,782				3,983,580
Contribution Margin		$	(272,370	)		$	(432,785	)		$	1,777,287			$	1,165,006
Percent of Sales			48.7	%			49.0	%			51.3	%			51.0	%
General and Administration Expenses																			1,847,517				1,469,833				1,847,517				1,469,833
Loss from Operations																										$	(602,577	)		$	(974,950	)

X

- 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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- References

No definition available.

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