SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

	EWCP			TPA			Total
Revenue	$	167,496		$	10,361,243		$	10,528,739
Interest expense		-			157,131			157,131
Depreciation and amortization		3,828			513,027			516,855
Income tax expense		(23,040	)		581,291			558,251
Segment profit (loss)		(198,936	)		1,488,732			1,289,796
Segment assets		3,366,670			52,978,226			56,344,896
Expenditures for segment assets		-			(1,186,346	)		(1,186,346	)

Three months ended June 30, 2023:

	EWCP			TPA			Total
Revenue	$	220,602		$	10,100,689		$	10,331,291
Interest expense		-			115,498			115,498
Depreciation and amortization		4,440			381,951			386,390
Income tax expense		11,657			342,715			354,372
Segment profit (loss)		(41,262	)		851,127			809,865
Segment assets		3,257,019			49,544,894			52,801,913
Expenditures for segment assets		-			(3,571,133	)		(3,571,133	)

Six months ended June 30, 2024:

	EWCP			TPA			Total
Revenue	$	209,104		$	19,544,507		$	19,753,611
Interest expense		-			332,397			332,397
Depreciation and amortization		7,711			931,813			939,524
Income tax expense		11,900			810,529			822,429
Segment profit (loss)		(180,396	)		1,927,417			1,747,021
Segment assets		3,366,670			52,978,226			56,344,896
Expenditures for segment assets		-			(1,663,696	)		(1,663,696	)

Six months ended June 30, 2023:

	EWCP			TPA			Total
Revenue	$	301,262		$	19,877,546		$	20,178,808
Interest expense		-			250,368			250,368
Depreciation and amortization		8,719			742,855			751,574
Income tax expense		12,571			641,578			654,149
Segment profit (loss)		(192,990	)		1,887,224			1,694,234
Segment assets		3,257,019			49,544,894			52,801,913
Expenditures for segment assets		-			(3,784,193	)		(3,784,193	)

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

Sales by territory are shown below:

	Six months ended June 30, 2024		Six months ended June 30, 2023
Canada	$	223,083	$	313,058
United States and abroad		19,530,528		19,865,750
Total	$	19,753,611	$	20,178,808

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:

	June 30, 2024		December 31, 2023
Canada	$	130,116	$	142,577
United States		18,580,892		17,958,778
Total	$	18,711,008	$	18,101,355