INVESTMENTS (Tables)

9 Months Ended

Sep. 30, 2021

Enp Peru Investments Llc [Member]

SCHEDULE OF EQUITY METHOD INVESTMENT

Balance, December 31, 2019	$	11,387
Return of equity		(9,063	)
Gain in equity method investment		1,498
Balance, December 31, 2020		3,822
Return of equity		(3,822	)
Gain in equity method investment		-
Balance, September 30, 2021	$	-

SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT

Summarized profit and loss information related to the equity accounted investment is as follows for the full year:

	2020
Net sales	$	295,800
Net income	$	2,996

Enp Realty LLC [Member]

SCHEDULE OF EQUITY METHOD INVESTMENT

A summary of the Company’s investment follows:

Balance, December 31, 2019	$	63,165
Investment eliminated upon consolidation		(63,165	)
Balance, December 31, 2020 and September 30, 2021	$	-

SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT

Summarized profit and loss information related to the equity accounted investment is as follows for the full year:

	2019
Net sales	$	75,870
Net income	$	34,200

SCHEDULE OF FAIR VALUES OF ASSETS ACQUIRED AND LIABILITIES ASSUMPTION

Investment eliminated upon consolidation	$	63,165
Assets acquired:
Cash		13,419
Building		630,000
Land		85,000
Liabilities assumed:
Accounts payable		(15,797	)
Long term debt		(450,000	)
Deferred income tax liability		(66,116	)
Total identifiable net assets:		196,506
Gain on acquisition of ENP Realty	$	133,341

Florida Based LLC [Member]

SCHEDULE OF EQUITY METHOD INVESTMENT

Balance, December 31, 2019	$	1,141,033
Additional payments		2,518,684
Gain in equity method investment		809,342
Return of equity		(896,714	)
Balance, December 31, 2020		3,572,345
Gain in equity method investment		468,003
Return of equity		(225,000	)
Balance, September 30, 2021	$	3,815,348

SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT

	Nine months ended September 30, 2021		Nine months ended September 30, 2020
Net sales	$	7,103,337	$	8,024,786
Gross profit		2,630,168		3,251,607
Net income	$	936,005	$	1,164,174

During the nine months ended September 30, 2021, the Company had sales of $4,428,663 (2020 - $4,773,970) to the Florida Based LLC, of which $443,169 is included within Accounts Receivable as at September 30, 2021 (2020 - $1,186,839).

Lygos Inc [Member]

SCHEDULE OF EQUITY METHOD INVESTMENT

Balance, January 1, 2020	$	-
Acquisition		500,000
Balance, December 31, 2020		500,000
Additional payment		500,000
Balance, September 30, 2021	$	1,000,000