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SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 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 nine month periods ended September 30, 2025 and 2024. Sales figures are net of related excise taxes.

Schedule of Segment reporting

		Three Months Ended September 30,
		Direct Sales								Distributor Sales								Unallocated								Total
		2025				2024				2025				2024				2025				2024				2025				2024
Sales, net		$	4,636,319			$	5,020,739			$	3,716,881			$	4,349,974			$	-			$	-			$	8,353,200			$	9,370,713
Cost of sales			1,350,484				1,427,377				1,998,744				2,135,222				-				-				3,349,228				3,562,599
Gross profit			3,285,835				3,593,362				1,718,137				2,214,752				-				-				5,003,972				5,808,114
Selling expenses			3,391,143				3,551,780				778,617				513,578				274,673				261,493				4,444,433				4,326,851
Contribution margin		$	(105,308	)		$	41,582			$	939,520			$	1,701,174
Percent of total sales			55.5	%			53.6	%			44.5	%			46.4	%
General and administration expenses																			1,773,066				1,617,769				1,773,066				1,617,769
Loss from operations																										$	(1,213,527	)		$	(136,506	)

		Nine Months Ended September 30,
		Direct Sales								Distributor Sales								Unallocated								Total
		2025				2024				2025				2024				2025				2024				2025				2024
Sales, net		$	14,444,767			$	15,028,067			$	11,645,779			$	13,478,084			$	-			$	-			$	26,090,546			$	28,506,151
Cost of sales			3,987,946				4,330,945				6,122,902				6,622,680				-				-				10,110,848				10,953,625
Gross profit			10,456,821				10,697,122				5,522,877				6,855,404				-				-				15,979,698				17,552,526
Selling expenses			9,732,449				10,412,084				2,072,256				1,523,369				801,073				757,351				12,605,778				12,692,804
Contribution margin		$	724,372			$	285,038			$	3,450,621			$	5,332,035
Percent of total sales			55.4	%			52.7	%			44.6	%			47.3	%
General and administration expenses																			5,059,261				5,061,899				5,059,261				5,061,899
Loss from operations																										$	(1,685,341	)		$	(202,177	)

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.

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