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SEGMENT INFORMATION (Tables)

3 Months Ended

Mar. 31, 2025

SEGMENT INFORMATION

Schedule of segment information

		For the Three Months Ended March 31, 2025
		B2B				B2C				CORPORATE				Total
Revenue, services		$	1,693,914			$	102,681			$	-			$	1,796,595
Revenue, product sales			-				1,015,348				-				1,015,348
Total Revenue			1,693,914				1,118,029				-				2,811,943
Cost of revenue, services			982,352				34,508				-				1,016,860
Cost of revenue, product sales			-				87,963				-				87,963
Total cost of revenue			982,352				122,471				-				1,104,823
Gross profit			711,562				995,558				-				1,707,120
Operating expenses
Selling, general and administrative			746,481				757,102				717,763				2,221,346
Professional fees			15,626				10,298				211,981				237,905
Acquisition costs			-				-				33,410				33,410
Total operating expenses			762,107				767,400				963,154				2,492,661
Income (loss) from operations		$	(50,545	)		$	228,158			$	(963,154	)		$	(785,541	)

		For the Three Months Ended March 31, 2024
		B2B				B2C				CORPORATE				Total
Revenue, services		$	678,122			$	45,429			$	-			$	723,551
Revenue, product sales			-				863,351				-				863,351
Total Revenue			678,122				908,780				-				1,586,902
Cost of revenue, services			360,930				5,776				-				366,706
Cost of revenue, product sales			-				215,860				-				215,860
Total cost of revenue			360,930				221,636				-				582,566
Gross profit			317,192				687,144				-				1,004,336
Operating expenses
Selling, general and administrative			178,040				520,077				487,067				1,185,184
Professional fees			11,927				13,308				154,955				180,190
Acquisition costs			-				-				94,341				94,341
Total operating expenses			189,967				533,385				736,363				1,459,715
Loss from operations		$	127,225			$	153,759			$	(736,363	)		$	(455,379	)

Schedule of assets of business segments

		As of March 31, 2025				As of December 31, 2024
B2B		$	6,345,492			$	6,495,983
B2C			2,177,646				2,097,863
Total business segment assets			8,523,138				8,593,846
Corporate assets			923,508				998,851
Total Assets		$	9,446,646			$	9,592,697

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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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