INVESTMENTS (Tables)

9 Months Ended

Sep. 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 September 30, 2024	$	-

Florida Based LLC [Member]

SCHEDULE OF EQUITY METHOD INVESTMENT

A summary of the Company’s investment follows:

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		329,976
Return of equity		(430,402	)
Sale of 30.1% of interest		(2,385,123	)
Balance, September 30, 2024	$	1,578,411

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:

	Nine months ended September 30, 2024		Nine months ended September 30, 2023
Net sales	$	10,164,078	$	8,231,298
Gross profit		2,881,438		2,435,858
Net income	$	674,885	$	653,407