SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

9 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

	EWCP		TPA			Total
Revenue	$	291,830	$	9,023,107		$	9,314,937
Interest expense		309		132,432			132,741
Depreciation and amortization		3,840		484,291			488,131
Income tax expense		57,549		310,066			367,615
Segment profit (loss)		89,106		522,752			611,858
Segment assets		3,359,017		54,279,169			57,638,186
Expenditures for segment assets		-		(1,212,422	)		(1,212,422	)

Three months ended September 30, 2023:

	EWCP			TPA			Total
Revenue	$	144,794		$	8,575,827		$	8,720,621
Interest expense		-			119,599			119,599
Depreciation and amortization		4,380			459,217			463,597
Income tax expense		12,770			206,942			219,712
Segment profit (loss)		(22,105	)		(696,056	)		(718,161	)
Segment assets		3,697,284			54,279,169			53,094,632
Expenditures for segment assets		-			(542,014	)		(542,014	)

Nine months ended September 30, 2024:

	EWCP			TPA			Total
Revenue	$	500,934		$	28,567,614		$	29,068,548
Interest expense		309			464,829			465,138
Depreciation and amortization		11,551			1,416,104			1,427,655
Income tax expense		69,449			1,120,595			1,190,044
Segment profit (loss)		(91,290	)		2,450,170			2,358,880
Segment assets		3,359,017			54,279,169			57,638,186
Expenditures for segment assets		-			(2,876,119	)		(2,876,119	)

Nine months ended September 30, 2023:

	EWCP			TPA			Total
Revenue	$	446,056		$	28,453,373		$	28,899,429
Interest expense		-			369,967			369,967
Depreciation and amortization		13,099			1,202,072			1,215,171
Income tax expense		25,341			848,520			873,861
Segment profit (loss)		(215,095	)		1,191,168			976,073
Segment assets		3,697,284			49,397,348			53,094,632
Expenditures for segment assets		-			(4,326,208	)		(4,326,208	)

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

Sales by territory are shown below:

	Nine months ended September 30, 2024		Nine months ended September 30, 2023
Canada	$	229,956	$	413,265
United States and abroad		28,838,592		28,486,164
Total	$	29,068,548	$	28,899,429

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:

	September 30, 2024		December 31, 2023
Canada	$	128,053	$	142,577
United States		19,307,247		17,958,778
Total	$	19,435,300	$	18,101,355