INVESTMENTS (Tables)

6 Months Ended

Jun. 30, 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 June 30, 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		297,664
Return of equity		(427,000	)
Balance, June 30, 2024	$	3,934,624

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:

	Six months ended June 30, 2024		Six months ended June 30, 2023
Net sales	$	7,159,499	$	8,231,298
Gross profit		2,044,578		2,435,858
Net income	$	595,329	$	653,407