SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

	EWCP		BCPA			Consolidated
Sales	$	41,608	$	9,183,264		$	9,224,872
Interest expense		-		175,266			175,266
Depreciation		3,883		418,786			422,669
Income tax expense		34,940		229,238			264,178
Segment profit		18,540		438,685			457,225
Segment assets		3,664,387		53,897,000			57,561,387
Expenditures for segment assets		-		(477,350	)		(477,350	)

Three months ended March 31, 2023:

	EWCP			BCPA			Consolidated
Sales	$	80,660		$	9,776,857		$	9,847,517
Interest expense		-			134,870			134,870
Depreciation		4,279			360,905			365,184
Income tax expense		915			298,862			299,777
Segment profit		(151,728	)		1,116,222			964,494
Segment assets		2,858,968			50,079,080			52,938,048
Expenditures for segment assets		-			(213,060	)		(213,060	)

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

Sales by territory are shown below:

	Three months ended March 31, 2024		Three months ended March 31, 2023
Canada	$	88,478	$	116,680
United States and abroad		9,136,394		9,730,837
Total	$	9,224,872	$	9,847,517

SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE

The Company’s long-lived assets (property, equipment, leaseholds, right of use assets, intangibles, and goodwill) are located in Canada and the United States as follows:

	March 31, 2024		December 31, 2023
Canada	$	135,299	$	142,577
United States		17,906,216		17,958,778
Total	$	18,041,515	$	18,101,355