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SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

Schedule of Segment reporting

The following table outlines the sales, cost of sales, gross profit, directly attributable selling expenses, and contribution margin of the segments for the three and six month periods ended June 30, 2025 and 2024. Sales figures are net of related excise taxes.

Schedule of Segment reporting

		Three Months Ended June 30,
		Direct Sales								Distributor Sales								Unallocated								Total
		2025				2024				2025				2024				2025				2024				2025				2024
Sales, net		$	5,497,973			$	5,721,172			$	4,697,790			$	4,611,186			$	-			$	-			$	10,195,763			$	10,332,358
Cost of sales			1,451,868				1,608,422				2,527,277				2,252,246				-				-				3,979,145				3,860,668
Gross profit			4,046,105				4,112,750				2,170,513				2,358,940				-				-				6,216,618				6,471,690
Selling expenses			3,255,050				3,596,924				653,604				505,367				284,981				235,880				4,193,635				4,338,171
Contribution margin		$	791,055			$	515,826			$	1,516,909			$	1,853,573
Percent of total sales			53.9	%			55.4	%			46.1	%			44.6	%
General and administration expenses																			1,624,819				1,596,613				1,624,819				1,596,613
Income from operations																										$	398,164			$	536,906

		Six Months Ended June 30,
		Direct Sales								Distributor Sales								Unallocated								Total
		2025				2024				2025				2024				2025				2024				2025				2024
Sales, net		$	9,808,448			$	10,007,328			$	7,928,898			$	9,128,110			$	-			$	-			$	17,737,346			$	19,135,438
Cost of sales			2,637,462				2,903,567				4,124,158				4,487,459				-				-				6,761,620				7,391,026
Gross profit			7,170,986				7,103,761				3,804,740				4,640,651				-				-				10,975,726				11,744,412
Selling expenses			6,341,306				6,860,305				1,293,639				1,009,792				526,400				495,856				8,161,345				8,365,953
Contribution margin		$	829,680			$	243,456			$	2,511,101			$	3,630,859
Percent of total sales			55.3	%			52.3	%			44.7	%			47.7	%
General and administration expenses																			3,286,195				3,444,130				3,286,195				3,444,130
Loss from operations																										$	(471,814	)		$	(65,671	)

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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X

- References

No definition available.

+ Details

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