INVESTMENTS (Tables)

3 Months Ended

Mar. 31, 2024

ENP Peru Investments LLC [Member]

SCHEDULE OF FAIR VALUES OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED

Purchase consideration	$	506,659
Assets acquired:
Cash		7,330
Building		3,750,000
Land		150,000
Liabilities assumed:
Deferred tax liability		(174,582	)
Long term debt		(2,849,500	)
Total identifiable net assets:		883,248
Excess of assets acquired over consideration		376,589
Less investment eliminated upon consolidation		(41,538	)
Gain on acquisition of ENP Peru	$	335,051

SCHEDULE OF EQUITY METHOD INVESTMENT

A summary of the Company’s investment follows:

Balance, December 31, 2022		22,642
Return of equity		(8,750	)
Gain in equity method investment		27,646
Investment eliminated upon consolidation		(41,538	)
Balance, December 31, 2023 and March 31, 2024	$	-

Florida Based LLC [Member]

SCHEDULE OF EQUITY METHOD INVESTMENT

Balance, December 31, 2022	$	3,758,895
Gain in equity method investment		505,065
Return of equity		(200,000	)
Balance, December 31, 2023		4,063,960
Gain in equity method investment		182,201
Return of equity		(327,000	)
Balance, March 31, 2024	$	3,919,161

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:

	Three months ended March 31, 2024		Three months ended March 31, 2023
Net sales	$	3,319,582	$	3,447,125
Gross profit		1,014,988		965,052
Net income	$	364,403	$	139,990