INCOME PER SHARE (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE

The Company presents both basic and diluted income per share on the face of its consolidated statements of income. Basic and diluted income per share are calculated as follows:

	2023		2022
Net income attributable to controlling interest	$	2,775,864	$	7,021,604
Weighted average common shares outstanding:
Basic		12,434,886		12,379,316
Diluted		12,489,467		12,466,415
Net income per common share attributable to controlling interest:
Basic	$	0.22	$	0.57
Diluted	$	0.22	$	0.56

SCHEDULE OF ANTI-DILUTIVE OPTIONS

	2023		2022
Anti-dilutive options		740,000		1,304,000