INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2023

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, 2021	$	3,822
Return of equity		(3,822	)
Gain in equity method investment		22,642
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, June 30 and December 31, 2023	$	-

Florida Based LLC [Member]

SCHEDULE OF EQUITY METHOD INVESTMENT

Balance, December 31, 2021	$	3,701,368
Gain in equity method investment		307,527
Return of equity		(250,000	)
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

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:

	2023		2022
Net sales	$	16,043,468	$	18,103,070
Gross profit		4,668,177		4,204,311
Net income	$	1,010,128	$	615,055