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1. BASIS OF PRESENTATION These condensed interim consolidated financial statements include the accounts of Flexible Solutions International, Inc. (the “Company”), its wholly-owned subsidiaries Flexible Fermentation Ltd., NanoChem Solutions Inc. (“NanoChem”), Flexible Solutions Ltd., Flexible Biomass LP, FS Biomass Inc., NCS Deferred Corp., Natural Chem SEZC Ltd. (“Natural Chem”), Pana Chem Solutions Inc. (“Pana Chem”), InnFlex Holdings Inc., ENP Peru Investments LLC (“ENP Peru”), its <span id="xdx_908_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_pid_dp_uPure_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCAndENPMendotaMember_z6cDR0ZvyEQ9" title="Subsidiary company ownership interest rate">65% controlling interest in ENP Investments, LLC (“ENP Investments”) and ENP Mendota, LLC (“ENP Mendota”) and its former <span id="xdx_90F_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_pid_dp_uPure_c20260101__20260331__srt--OwnershipAxis__custom--MendotaLLCMember_zXdpnKGKVyyk" title="Subsidiary company ownership interest rate">80% controlling interest in 317 Mendota LLC (“317 Mendota”) that was dissolved in March 2026 (see Note 12). All inter-company balances and transactions have been eliminated upon consolidation. The Company was incorporated on May 12, 1998 in the State of Nevada and in 2019 the Company redomiciled into Alberta, Canada. In 2023, the Company purchased an <span id="xdx_905_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_pid_dp_uPure_c20230101__20231231__srt--OwnershipAxis__custom--MendotaLLCMember_z4Abw9boBRS2" title="Subsidiary company ownership interest rate">80% interest in 317 Mendota, a newly incorporated company established to purchase a large manufacturing building. The remaining <span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20231231__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnrelatedPartyMember_ze6jFfnY8Yji" title="Noncontrolling interest percentage">20% non-controlling interest was held by unrelated parties. The manufacturing building was sold in October 2025 and ENP Investments leases space in building from the new owner (see Note 3). The Company and its subsidiaries develop, manufacture and market specialty chemicals which slow the evaporation of water. One product, HEATSAVR®, is marketed for use in swimming pools and spas where its use, by slowing the evaporation of water, allows the water to retain a higher temperature for a longer period of time and thereby reduces the energy required to maintain the desired temperature of the water in the pool. Another product, WATERSAVR®, is marketed for water conservation in irrigation canals, aquaculture, and reservoirs where its use slows water loss due to evaporation. In addition to the water conservation products, the Company also manufactures and markets water-soluble chemicals utilizing thermal polyaspartate biopolymers (hereinafter referred to as “TPAs”), which are beta-proteins manufactured from the common biological amino acid, L-aspartic. TPAs can be formulated to prevent corrosion and scaling in water piping within the petroleum, chemical, utility and mining industries. TPAs are also used as proteins to enhance fertilizers in improving crop yields and can be used as additives for household laundry detergents, consumer care products and pesticides. The TPA division also manufactures two nitrogen conservation products for agriculture that slows nitrogen loss from fields and has installed custom equipment for production of food and nutritional materials. All the ingredients the Company produces are custom products for specific clients and are confidential. The Company anticipates that this market vertical will grow over time. The Company also manufactures food grade products that are made and sold by the TPA division. The TPA division recognizes research and development income from time to time.

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2. SIGNIFICANT ACCOUNTING POLICIES These condensed interim consolidated financial statements have been prepared on a historical cost basis, except where otherwise noted, in accordance with accounting principles generally accepted in the United States applicable to a going concern and reflect the policies outlined below. In the opinion of management, the accompanying unaudited condensed interim consolidated financial statements contain all adjustments (all of which are of a normal recurring nature) and disclosures necessary for a fair statement of the Company’s financial position as of March 31, 2026 and the results of its operations and cash flows for the three months then ended. The consolidated balance sheet as of December 31, 2025 is derived from the December 31, 2025 audited financial statements. The unaudited condensed interim consolidated financial statements do not include all disclosures required of annual consolidated financial statements and, accordingly, should be read in conjunction with our annual financial statements for the year ended December 31, 2025. Operating results for the three months ended March 31, 2026 may not be indicative of results expected for the full year ending December 31, 2026. The Company recorded income tax expense for the three months ended March 31, 2026 despite reporting a pre-tax loss. The estimated effective tax rate for the period differs from the U.S. federal statutory rate primarily due to the accrual of interest and penalties on unfiled federal and state tax returns. The uncertain tax position underlying these returns was resolved during the year ended December 31, 2025, but interest and penalties continue to accrue until the returns are filed. These amounts are recognized as a component of income tax expense. (a) Term Deposits. Term deposits with original maturities greater than three months but less than one year are classified as current assets and carried at amortized cost, which approximates fair value. Interest income is recognized on the accrual basis. At March 31, 2026, the Company had two term deposits that are maintained by commercial banks. The first term deposit is for $322,752 and matures in February 2027. This deposit pays 3% interest and, if withdrawn before maturity, a penalty may be applied. The second term deposit is for $330,058, matures in August 2026 and pays interest at a rate of 3%. If withdrawn before maturity, a penalty may be applied. A third term deposit for $761,074, matured in March 2026 and was not renewed. (b) Inventories and Cost of Sales. The Company has three major classes of inventory: completed goods, work in progress and raw materials and supplies. In all classes, inventories are stated at the lower of cost or net realizable value with cost determined using either weighted average cost or the first-in, first-out (FIFO) method, depending on the entity. Cost of sales includes all expenditures incurred in bringing the goods to the point of sale. Inventory costs and costs of sales include direct costs of the raw material, inbound freight charges, warehousing costs, handling costs (receiving and purchasing) and utilities and overhead expenses related to the Company’s manufacturing and processing facilities. The Company periodically reviews its inventory for slow-moving or obsolete items and writes down the inventory carrying value to its estimated net realizable value based on assumptions about future demand and market conditions. The Company accounts for shipping and handling activities as fulfillment costs and shipping and handling charges included in the consolidated statements of income and comprehensive income are as follows: SCHEDULE OF SHIPPING AND HANDLING CHARGES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: center"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260101__20260331_zUZTI5MJDeNa" style="border-bottom: Black 1pt solid; display: none; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250331_zca9ShkcTnYa" style="border-bottom: Black 1pt solid; display: none; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zEJW5MKautWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Shipping income in product sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">108,799</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">76,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zrxNClTYd70h" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Product sales</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">108,799</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">76,066</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zFma4TXHuEm2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Shipping costs in cost of sales</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">163,462</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">158,768</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_z0BxqhQligla" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left">Cost of sales</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">163,462</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">158,768</td><td style="display: none; text-align: left"> </td></tr> </table> (c) Risk Management and Concentrations. The Company’s credit risk is primarily attributable to its accounts receivable. The amounts presented in the consolidated balance sheets are net of allowances for doubtful accounts, estimated by the Company’s management based on prior experience and the current economic environment. The Company is exposed to credit-related losses in the event of non-payment by customers. Credit exposure is minimized by dealing with only credit worthy counterparties. <p id="xdx_891_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_z4wlaT9d5oh6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Total revenue for the Company’s three primary customers in each period is as follows: SCHEDULE OF RESEARCH AND DEVELOPMENT SERVICES REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total revenue for three primary customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_z77y0AF7CVwe" style="width: 16%; text-align: right" title="Total revenue for three primary customers">4,639,124</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_zI0PRLauGyzc" style="width: 16%; text-align: right" title="Total revenue for three primary customers">3,665,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total revenue for three primary customers as a percentage of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_z47SceYYuzc9" title="Percentage of sales">56</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20250101__20250331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_zjf87ld2HEXe" title="Percentage of sales">49</td><td style="text-align: left">%</td></tr> </table> Total accounts receivable for the Company’s three primary product sales customers for the three months ended March 31, 2026 and the full year December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable of three primary customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zuoZMKVSfmHf" title="Total Sales">9,057,268 (<span id="xdx_90C_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zBFsBHF9yRg5" title="Percentage of sales">68</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20251231__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zmS8gm4810nk" title="Total Sales">7,826,250 (<span id="xdx_90B_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zmgqcsR06MLh" title="Percentage of sales">62</td><td style="width: 1%; text-align: left">)%</td></tr> </table> The credit risk on cash is limited because the Company limits its exposure to credit loss by placing its cash with major financial institutions. The Company maintains cash balances at financial institutions which at times exceed federally insured amounts. The Company has not experienced any losses in such accounts. (d) Reclassification. Certain prior year amounts have been reclassified to conform to the 2026 financial statements presentation. Reclassifications had no effect on net income (loss), cash flows, or stockholders’ equity as previously reported. (e) Recent Accounting Pronouncements. In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires disclosure about the types of costs and expenses included in certain expense captions presented on the income statement. The new disclosure requirements are effective for the Company’s annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027, with early adoption permitted, and may be applied either prospectively or retrospectively. The Company is currently evaluating the ASU to determine its impact on its condensed interim consolidated financial statements and disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

(a) Term Deposits. Term deposits with original maturities greater than three months but less than one year are classified as current assets and carried at amortized cost, which approximates fair value. Interest income is recognized on the accrual basis. At March 31, 2026, the Company had two term deposits that are maintained by commercial banks. The first term deposit is for $322,752 and matures in February 2027. This deposit pays 3% interest and, if withdrawn before maturity, a penalty may be applied. The second term deposit is for $330,058, matures in August 2026 and pays interest at a rate of 3%. If withdrawn before maturity, a penalty may be applied. A third term deposit for $761,074, matured in March 2026 and was not renewed.

322752

0.03

330058

0.03

761074

(b) Inventories and Cost of Sales. The Company has three major classes of inventory: completed goods, work in progress and raw materials and supplies. In all classes, inventories are stated at the lower of cost or net realizable value with cost determined using either weighted average cost or the first-in, first-out (FIFO) method, depending on the entity. Cost of sales includes all expenditures incurred in bringing the goods to the point of sale. Inventory costs and costs of sales include direct costs of the raw material, inbound freight charges, warehousing costs, handling costs (receiving and purchasing) and utilities and overhead expenses related to the Company’s manufacturing and processing facilities. The Company periodically reviews its inventory for slow-moving or obsolete items and writes down the inventory carrying value to its estimated net realizable value based on assumptions about future demand and market conditions. The Company accounts for shipping and handling activities as fulfillment costs and shipping and handling charges included in the consolidated statements of income and comprehensive income are as follows: SCHEDULE OF SHIPPING AND HANDLING CHARGES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: center"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260101__20260331_zUZTI5MJDeNa" style="border-bottom: Black 1pt solid; display: none; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250331_zca9ShkcTnYa" style="border-bottom: Black 1pt solid; display: none; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zEJW5MKautWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Shipping income in product sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">108,799</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">76,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zrxNClTYd70h" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Product sales</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">108,799</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">76,066</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zFma4TXHuEm2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Shipping costs in cost of sales</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">163,462</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">158,768</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_z0BxqhQligla" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left">Cost of sales</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">163,462</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">158,768</td><td style="display: none; text-align: left"> </td></tr> </table>

SCHEDULE OF SHIPPING AND HANDLING CHARGES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: center"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260101__20260331_zUZTI5MJDeNa" style="border-bottom: Black 1pt solid; display: none; text-align: center">2026</td><td style="display: none; padding-bottom: 1pt"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250331_zca9ShkcTnYa" style="border-bottom: Black 1pt solid; display: none; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zEJW5MKautWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Shipping income in product sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">108,799</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">76,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zrxNClTYd70h" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left">Product sales</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">108,799</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">76,066</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_zFma4TXHuEm2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Shipping costs in cost of sales</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">163,462</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">158,768</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfGoodsAndServicesSold_hsrt--ProductOrServiceAxis__us-gaap--ShippingAndHandlingMember_z0BxqhQligla" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left">Cost of sales</td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">163,462</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left">$</td><td style="display: none; text-align: right">158,768</td><td style="display: none; text-align: left"> </td></tr> </table>

108799

76066

108799

76066

163462

158768

163462

158768

(c) Risk Management and Concentrations. The Company’s credit risk is primarily attributable to its accounts receivable. The amounts presented in the consolidated balance sheets are net of allowances for doubtful accounts, estimated by the Company’s management based on prior experience and the current economic environment. The Company is exposed to credit-related losses in the event of non-payment by customers. Credit exposure is minimized by dealing with only credit worthy counterparties. <p id="xdx_891_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_z4wlaT9d5oh6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Total revenue for the Company’s three primary customers in each period is as follows: SCHEDULE OF RESEARCH AND DEVELOPMENT SERVICES REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total revenue for three primary customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_z77y0AF7CVwe" style="width: 16%; text-align: right" title="Total revenue for three primary customers">4,639,124</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_zI0PRLauGyzc" style="width: 16%; text-align: right" title="Total revenue for three primary customers">3,665,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total revenue for three primary customers as a percentage of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_z47SceYYuzc9" title="Percentage of sales">56</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20250101__20250331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_zjf87ld2HEXe" title="Percentage of sales">49</td><td style="text-align: left">%</td></tr> </table> Total accounts receivable for the Company’s three primary product sales customers for the three months ended March 31, 2026 and the full year December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable of three primary customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zuoZMKVSfmHf" title="Total Sales">9,057,268 (<span id="xdx_90C_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zBFsBHF9yRg5" title="Percentage of sales">68</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20251231__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zmS8gm4810nk" title="Total Sales">7,826,250 (<span id="xdx_90B_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zmgqcsR06MLh" title="Percentage of sales">62</td><td style="width: 1%; text-align: left">)%</td></tr> </table> The credit risk on cash is limited because the Company limits its exposure to credit loss by placing its cash with major financial institutions. The Company maintains cash balances at financial institutions which at times exceed federally insured amounts. The Company has not experienced any losses in such accounts.

<p id="xdx_891_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_z4wlaT9d5oh6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Total revenue for the Company’s three primary customers in each period is as follows: SCHEDULE OF RESEARCH AND DEVELOPMENT SERVICES REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total revenue for three primary customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_z77y0AF7CVwe" style="width: 16%; text-align: right" title="Total revenue for three primary customers">4,639,124</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20250331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_zI0PRLauGyzc" style="width: 16%; text-align: right" title="Total revenue for three primary customers">3,665,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total revenue for three primary customers as a percentage of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_z47SceYYuzc9" title="Percentage of sales">56</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20250101__20250331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember_zjf87ld2HEXe" title="Percentage of sales">49</td><td style="text-align: left">%</td></tr> </table> Total accounts receivable for the Company’s three primary product sales customers for the three months ended March 31, 2026 and the full year December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable of three primary customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zuoZMKVSfmHf" title="Total Sales">9,057,268 (<span id="xdx_90C_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20260101__20260331__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zBFsBHF9yRg5" title="Percentage of sales">68</td><td style="width: 1%; text-align: left">)%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20250101__20251231__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zmS8gm4810nk" title="Total Sales">7,826,250 (<span id="xdx_90B_ecustom--ConcentrationRiskThresholdPercentage_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByTypeAxis__custom--ThreePrimaryCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zmgqcsR06MLh" title="Percentage of sales">62</td><td style="width: 1%; text-align: left">)%</td></tr> </table>

4639124

3665235

0.56 0.49

9057268

0.68

7826250

0.62

(d) Reclassification. Certain prior year amounts have been reclassified to conform to the 2026 financial statements presentation. Reclassifications had no effect on net income (loss), cash flows, or stockholders’ equity as previously reported.

(e) Recent Accounting Pronouncements. In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires disclosure about the types of costs and expenses included in certain expense captions presented on the income statement. The new disclosure requirements are effective for the Company’s annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027, with early adoption permitted, and may be applied either prospectively or retrospectively. The Company is currently evaluating the ASU to determine its impact on its condensed interim consolidated financial statements and disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

3. LEASES Panama Operating Lease In 2024, the Company executed a contract to lease 37,500 sq. ft for manufacturing space with a lease term of 122 months with the option to renew the lease for a further 36 months at the end and total payments during the term, starting at $31,324 per month with a <span id="xdx_90B_ecustom--IncreaseInOperatingLeasePercentage_pid_dp_uPure_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--PanamaOperatingLeaseMember_ztLaGIRv0bq3" title="Increase in operating lease percentage">3% increase each year, or $<span id="xdx_90B_eus-gaap--OperatingLeasePayments_c20240101__20241231__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--PanamaOperatingLeaseMember_zbHBcbPMZGUb" title="Total payments">3,461,568 in total. The Company recorded the present value of the lease payments over the term as a lease liability and an ROU asset. The Company’s incremental borrowing rate of 7% was used as the discount rate since the rate implicit in the lease was not readily determinable. The lease liability related to this operating lease, which represents the present value of the lease payments, and the corresponding ROU asset were both $<span id="xdx_90C_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--PanamaOperatingLeaseMember_zb0OBrFzNxB5" title="Present value of lease payments">2,341,339 at inception of the lease. As of March 31, 2026, the ROU asset was $2,067,018 (December 31, 2025 - $2,111,027) and the lease liability was $2,586,253 (December 31, 2025 - $2,543,723). During the three months ended March 31, 2026, the Company recognized $86,539 (2025 – nil) of lease expense related to this lease in “Selling, general and administrative” in the consolidated statements of income and comprehensive income. There were no payments made or expense recorded for this lease in 2024. The Company is waiting for final requirements to be met by the lessor before starting to pay rent. At December 31, 2025 and March 31, 2026, the difference between the ROU asset and lease liability is attributable to the timing of the commencement of rent payments. Mendota, Illinois Operating Leases In October 2025, in connection with the sale of a building previously occupied by the Company’s subsidiary ENP Investments (see Note 6), ENP Investments entered into operating leases with the new owner for a total of 125,500 square feet of manufacturing and office space, comprised of two lease sections. The Company’s incremental borrowing rate of <span id="xdx_902_eus-gaap--SubordinatedBorrowingInterestRate_pid_dp_uPure_c20251001__20251031__us-gaap--TypeOfArrangementAxis__custom--MendotaIllinoisOperatingLeaseMember_zsWJOxZ5KEef" title="Incremental interest rate">7% was used as the discount rate for both leases as the implicit rate was not readily determinable. Section A (110,000 sq. ft.): Initial term of 60 months with an option to renew. Monthly base rent begins at $27,492 and escalates at approximately 3.6% annually, for total undiscounted payments of $1,771,552. At inception, both the ROU asset and lease liability were recorded at $1,483,227. The option to renew was not considered in calculating the initial carrying values. As of March 31, 2026, both the ROU asset and lease liability were $1,368,664 (December 31, 2025 - $1,426,447). For the three months ended March 31, 2026, operating lease expense of $<span id="xdx_90D_eus-gaap--OperatingLeaseExpense_c20260101__20260331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpense__us-gaap--TypeOfArrangementAxis__custom--MendotaIllinoisOperatingLeaseSectionAMember_zb604IpcU2Q4" title="Operating lease expense">82,475 (2025 – $<span id="xdx_90F_eus-gaap--OperatingLeaseExpense_dxL_c20250101__20250331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpense__us-gaap--TypeOfArrangementAxis__custom--MendotaIllinoisOperatingLeaseSectionAMember_z0VaAxyiF4xh" title="Operating lease expense::XDX::-">nil) was recognized in “Cost of sales” in the condensed interim consolidated statements of loss and comprehensive income (loss). Section B (15,500 sq. ft.): Initial term of <span id="xdx_90E_eus-gaap--LesseeOperatingLeaseRemainingLeaseTerm_iI_dtM_c20251031__us-gaap--TypeOfArrangementAxis__custom--MendotaIllinoisOperatingLeaseSectionBMember_zKbxTQgYo8K8" title="Operating lease term">60 months with an option to renew. Monthly base rent begins at $4,856 and escalates at approximately 3.6% annually, for total undiscounted payments of $312,625. At inception, both the ROU asset and lease liability were recorded at $263,383. The option to renew was not considered in calculating the initial carrying values. As of March 31, 2026, both the ROU asset and lease liability were $242,870 (December 31, 2025 - $253,213). For the three months ended March 31, 2026, operating lease expense of $<span id="xdx_905_eus-gaap--OperatingLeaseExpense_c20260101__20260331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpense__us-gaap--TypeOfArrangementAxis__custom--MendotaIllinoisOperatingLeaseSectionBMember_z5BmWTWHsw4j" title="Operating lease expense">14,567 (2025 – $<span id="xdx_90A_eus-gaap--OperatingLeaseExpense_dxL_c20250101__20250331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpense__us-gaap--TypeOfArrangementAxis__custom--MendotaIllinoisOperatingLeaseSectionBMember_zYyRolxw94x6" title="Operating lease expense::XDX::-">nil) was recognized in “Cost of sales” in the condensed interim consolidated statements of loss and comprehensive income (loss). <p id="xdx_891_ecustom--ScheduleOfCashPaymentsForOperatingLeasesTableTextBlock_zu54lfBTmGH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes expense and cash payments for operating leases during the periods noted: SCHEDULE OF CASH PAYMENTS FOR OPERATING LEASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331_zrnUczao6uz6" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250331_zh4wp5A8ms7b" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseCost_zBsoZd6RNPnf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Operating lease expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">183,581</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CashPaidForRentsWithTermsLessThan1Year_z4gLIKdqhFJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid for rents with terms less than 1 year</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,160</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--CashPaidForOperatingLeaseLiability_z5LUWipyN7Gb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for operating lease liability</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> The following table contains the weighted average remaining lease term and discount rate for operating leases as of the end of the period: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERM AND DISCOUNT RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Remaining lease term – Panama operating lease</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining lease term – Mendota, IL operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260331__us-gaap--TypeOfArrangementAxis__custom--MendotaILOperatingLeaseMember_zq7DBwTLpkF1" title="Remaining lease term">4.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Discount rate - operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.0</td><td style="width: 1%; text-align: left">%</td></tr> </table> <p id="xdx_89F_ecustom--SummaryOfRightofuseAssetAndLeaseLiabilityTableTextBlock_zT2Zosdd2Gk7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The table below presents a maturity analysis of the future minimum lease payments for operating leases as of March 31, 2026: SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Twelve months ending December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zkZVyjEKuNh7" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPz1lv_zUY1YKZDQSxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%">Remainder of 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">482,597</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz1lv_zuf4gjd3d362" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">787,376</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPz1lv_zGV0Iv67trya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">813,094</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPz1lv_zDm3CsNjIxk4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">753,349</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPz1lv_z1KAX7NST3W7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">672,417</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPz1lv_zvwC0STvrab1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,677,458</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPz1lv_zI3545aD11g4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total operating lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186,291</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zRNAyNHC6KEf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: discount on lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(988,504</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iI_zppQQ1L1taq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total operating lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,197,787</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zDBVa28yRWE4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion of operating lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(466,972</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zoxIkCQYTNAd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current operating lease liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,730,815</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

37500

P122M

P36M

31324

0.03

3461568

0.07

2341339

2067018

2111027

2586253

2543723

86539

125500

0.07

110000

P60M

27492

1771552

1483227

1368664

1426447

82475

15500

P60M

4856

312625

263383

242870

253213

14567

<p id="xdx_891_ecustom--ScheduleOfCashPaymentsForOperatingLeasesTableTextBlock_zu54lfBTmGH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes expense and cash payments for operating leases during the periods noted: SCHEDULE OF CASH PAYMENTS FOR OPERATING LEASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331_zrnUczao6uz6" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250331_zh4wp5A8ms7b" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseCost_zBsoZd6RNPnf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Operating lease expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">183,581</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CashPaidForRentsWithTermsLessThan1Year_z4gLIKdqhFJ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid for rents with terms less than 1 year</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,160</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--CashPaidForOperatingLeaseLiability_z5LUWipyN7Gb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for operating lease liability</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

183581

16850 22160 97041

The following table contains the weighted average remaining lease term and discount rate for operating leases as of the end of the period: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERM AND DISCOUNT RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Remaining lease term – Panama operating lease</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Remaining lease term – Mendota, IL operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260331__us-gaap--TypeOfArrangementAxis__custom--MendotaILOperatingLeaseMember_zq7DBwTLpkF1" title="Remaining lease term">4.5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Discount rate - operating leases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7.0</td><td style="width: 1%; text-align: left">%</td></tr> </table>

P8Y6M

P4Y6M

0.070

<p id="xdx_89F_ecustom--SummaryOfRightofuseAssetAndLeaseLiabilityTableTextBlock_zT2Zosdd2Gk7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The table below presents a maturity analysis of the future minimum lease payments for operating leases as of March 31, 2026: SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Twelve months ending December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zkZVyjEKuNh7" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPz1lv_zUY1YKZDQSxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%">Remainder of 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">482,597</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz1lv_zuf4gjd3d362" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">787,376</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPz1lv_zGV0Iv67trya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">813,094</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPz1lv_zDm3CsNjIxk4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">753,349</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPz1lv_z1KAX7NST3W7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">672,417</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPz1lv_zvwC0STvrab1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,677,458</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPz1lv_zI3545aD11g4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total operating lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,186,291</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zRNAyNHC6KEf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: discount on lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(988,504</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iI_zppQQ1L1taq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total operating lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,197,787</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zDBVa28yRWE4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion of operating lease liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(466,972</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zoxIkCQYTNAd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Non-current operating lease liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,730,815</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

482597

787376

813094

753349

672417

1677458

5186291

988504

4197787

466972

3730815

4. ACCOUNTS RECEIVABLE SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_znLOKrtkREc2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zay31Z04cfSf" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--AccountsReceivableGross_iI_pp0p0_maAANRNzPjC_zaI8Eq57vMR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">13,679,635</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">12,910,754</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_msAANRNzPjC_z4y9nepyA4a4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Allowances for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(289,247</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,853</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--AccountsAndNotesReceivableNet_iTI_pp0p0_mtAANRNzPjC_ztW4QJ8sxwM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total accounts receivable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">13,390,388</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">12,621,901</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_znLOKrtkREc2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zay31Z04cfSf" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--AccountsReceivableGross_iI_pp0p0_maAANRNzPjC_zaI8Eq57vMR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">13,679,635</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">12,910,754</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_msAANRNzPjC_z4y9nepyA4a4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Allowances for doubtful accounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(289,247</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,853</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--AccountsAndNotesReceivableNet_iTI_pp0p0_mtAANRNzPjC_ztW4QJ8sxwM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total accounts receivable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">13,390,388</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">12,621,901</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

13679635

12910754

289247

288853

13390388

12621901

5. INVENTORIES SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260331_zvgzgrIOTji8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zQ72cBsqtSzi" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzkLt_zUZKaY92W0S3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Completed goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,358,839</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,090,720</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzkLt_zu3t67tXexld" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Works in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">194,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">231,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryRawMaterialsAndSupplies_iI_pp0p0_maINzkLt_zae20rZNJeJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Raw materials and supplies</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,968,725</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,219,510</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryNet_iTI_pp0p0_mtINzkLt_z6w1Hityfojk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total inventory</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">12,522,356</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">10,541,637</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260331_zvgzgrIOTji8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zQ72cBsqtSzi" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzkLt_zUZKaY92W0S3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Completed goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,358,839</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,090,720</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzkLt_zu3t67tXexld" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Works in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">194,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">231,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryRawMaterialsAndSupplies_iI_pp0p0_maINzkLt_zae20rZNJeJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Raw materials and supplies</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,968,725</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,219,510</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryNet_iTI_pp0p0_mtINzkLt_z6w1Hityfojk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total inventory</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">12,522,356</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">10,541,637</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

2358839

2090720

194792

231407

9968725

8219510

12522356

10541637

6. PROPERTY, EQUIPMENT AND LEASEHOLDS SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_48C_eus-gaap--PropertyPlantAndEquipmentGross_iI_zx978LJBLTH3" style="text-align: center">March 31, 2026</td><td> </td><td> </td> <td colspan="2" id="xdx_487_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_z77SgC7pvpA8" style="text-align: center">Accumulated</td><td> </td><td> </td> <td colspan="2" id="xdx_481_eus-gaap--PropertyPlantAndEquipmentNet_iI_zhyecTtfe1Ai" style="text-align: center">March 31, 2026</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Depreciation</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_418_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingAndBuildingImprovementsMember_zZsQKRgEuAJg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Buildings and improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,219,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,039,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,180,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_416_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zNOcOVr3yTlc" style="vertical-align: bottom; background-color: White"> <td>Automobiles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,659</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,703</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zLWQoNLZILve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,702</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,732</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,970</td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zFPWaFoohUCh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Manufacturing equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,719,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,395,110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,324,541</td><td style="text-align: left"> </td></tr> <tr id="xdx_417_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zSuNGLJjYiH1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Land</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TechnologyMember_z2jzfMjHIzik" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Technology</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,005</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,005</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331_z5IVGkb6zll8" style="border-bottom: Black 1pt solid; text-align: right" title="Cost">31,658,894</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_c20260331_zsNAM50Bpcqh" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation">13,752,533</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zCxW5czByoMe" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, net, total">17,906,361</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_48C_eus-gaap--PropertyPlantAndEquipmentGross_iI_zUZoAx0AM0l4" style="text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_487_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_z3ZFBMuj0ivh" style="text-align: center">Accumulated</td><td> </td><td> </td> <td colspan="2" id="xdx_481_eus-gaap--PropertyPlantAndEquipmentNet_iI_zJwJokZzNKhh" style="text-align: center">December 31, 2025</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Depreciation</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_412_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingAndBuildingImprovementsMember_zHNoqgjVS1nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Buildings and improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,087,175</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,904,582</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,182,593</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_418_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_z6rqcqUN4xL8" style="vertical-align: bottom; background-color: White"> <td>Automobiles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,933</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,629</td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zZjfzRXzmcq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,604</td><td style="text-align: left"> </td></tr> <tr id="xdx_417_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zIFkpc5Vl6A" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Manufacturing equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,636,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,071,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,565,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_411_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zQoWTYBt418g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Land</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td></tr> <tr id="xdx_410_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TechnologyMember_zYFKA5MvLN5h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Technology</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,671</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,671</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_zEWY1UIiPWYa" style="border-bottom: Black 1pt solid; text-align: right" title="Cost">29,447,304</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_c20251231_zNqJ0r4kuDji" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation">13,305,212</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z5SCAONyJp0b" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, net, total">16,142,092</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Amount of depreciation expense for three months ended March 31, 2026 was: $469,495 (2025 - $425,198) and is included in cost of sales in the condensed interim consolidated statements of operations and comprehensive income (loss). In late 2025, management committed to a plan to sell the 14,000 sq. ft. former manufacturing facility located in Mendota, IL. As of March 31, 2026 and December 31, 2025, the carrying value of the property has been reclassified to Property Held for Sale on the consolidated balance sheet at its estimated net realizable value of $425,000.

SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_48C_eus-gaap--PropertyPlantAndEquipmentGross_iI_zx978LJBLTH3" style="text-align: center">March 31, 2026</td><td> </td><td> </td> <td colspan="2" id="xdx_487_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_z77SgC7pvpA8" style="text-align: center">Accumulated</td><td> </td><td> </td> <td colspan="2" id="xdx_481_eus-gaap--PropertyPlantAndEquipmentNet_iI_zhyecTtfe1Ai" style="text-align: center">March 31, 2026</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Depreciation</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_418_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingAndBuildingImprovementsMember_zZsQKRgEuAJg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Buildings and improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,219,850</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,039,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,180,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_416_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zNOcOVr3yTlc" style="vertical-align: bottom; background-color: White"> <td>Automobiles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,659</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,703</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zLWQoNLZILve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,702</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,732</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,970</td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zFPWaFoohUCh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Manufacturing equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,719,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,395,110</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,324,541</td><td style="text-align: left"> </td></tr> <tr id="xdx_417_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zSuNGLJjYiH1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Land</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TechnologyMember_z2jzfMjHIzik" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Technology</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,005</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,005</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331_z5IVGkb6zll8" style="border-bottom: Black 1pt solid; text-align: right" title="Cost">31,658,894</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_c20260331_zsNAM50Bpcqh" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation">13,752,533</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zCxW5czByoMe" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, net, total">17,906,361</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_48C_eus-gaap--PropertyPlantAndEquipmentGross_iI_zUZoAx0AM0l4" style="text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_487_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_z3ZFBMuj0ivh" style="text-align: center">Accumulated</td><td> </td><td> </td> <td colspan="2" id="xdx_481_eus-gaap--PropertyPlantAndEquipmentNet_iI_zJwJokZzNKhh" style="text-align: center">December 31, 2025</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Depreciation</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Net</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_412_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingAndBuildingImprovementsMember_zHNoqgjVS1nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Buildings and improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,087,175</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,904,582</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,182,593</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_418_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_z6rqcqUN4xL8" style="vertical-align: bottom; background-color: White"> <td>Automobiles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190,933</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,629</td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zZjfzRXzmcq7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">133,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,604</td><td style="text-align: left"> </td></tr> <tr id="xdx_417_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zIFkpc5Vl6A" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Manufacturing equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,636,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,071,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,565,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_411_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zQoWTYBt418g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Land</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,027</td><td style="text-align: left"> </td></tr> <tr id="xdx_410_20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--TechnologyMember_zYFKA5MvLN5h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Technology</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,671</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,671</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231_zEWY1UIiPWYa" style="border-bottom: Black 1pt solid; text-align: right" title="Cost">29,447,304</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iI_c20251231_zNqJ0r4kuDji" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation">13,305,212</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20251231_z5SCAONyJp0b" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant and equipment, net, total">16,142,092</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

11219850

5039730

6180120

173659

97956

75703

148702

121732

26970

19719651

8395110

11324541

299027

98005

31658894

13752533

17906361

11087175

4904582

6182593

190933

108304

82629

133990

121386

12604

17636508

8071269

9565239

299027

99671

29447304

13305212

16142092

469495

425198

14000

425000

7. INVESTMENTS <p id="xdx_899_eus-gaap--InvestmentHoldingsScheduleOfInvestmentsTableTextBlock_zM3Mg8J40Xlb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s investments at March 31, 2026 and December 31, 2025 consisted of the following: SCHEDULE OF COMPANY’S INVESTMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zu7igeThiMo8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zo5pgAzD1S93" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investments, at cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Investments_iI_hdei--LegalEntityAxis__custom--TrioOpportunityCorpMember_z7IbMQr3QTmk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Trio Opportunity Corp., <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTVBBTlmSUyBJTlZFU1RNRU5UUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--Investments_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__dei--LegalEntityAxis__custom--TrioOpportunityCorpMember_z1XlkaxaOd7" title="Investments">47,000 non-voting Class B shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">470,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">470,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--Investments_iI_hdei--LegalEntityAxis__custom--TrioOpportunityCorpMember_zc5hp5eFDa9g" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left; padding-left: 10pt">Investments, at cost </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">470,000</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">470,000</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment, equity method:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--EquityMethodInvestments_iI_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zrspEdtTJc9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Florida-based LLC</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,530,236</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,584,324</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EquityMethodInvestments_iI_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zxGXswZ4BXY7" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Investment, equity method</td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right">1,530,236</td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right">1,584,324</td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EquityMethodInvestments_iI_zXPdtgHC6Lzi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 20pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,000,236</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,054,324</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> In January 2019, the Company invested in a Florida based LLC that is engaged in international sales of fertilizer additives. According to the operating agreement, the Company had a <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20190131__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zsztMjzsIV9l" title="Equity investment percentage">50% interest in the profit and loss of the Florida based LLC but did not have control. In August 2024, the Company sold a <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zRvvkyPgTYBe">30.1% interest in the Florida based LLC to a third party for consideration of $<span id="xdx_909_eus-gaap--ProceedsFromSaleOfLandHeldForUse_pid_c20240801__20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zClK1Hqgjyw8" title="Third party consideration">2,000,000. In addition, the Company entered into a subsequent agreement for the sale of its remaining 19.9% interest over the next five years for an additional $4,000,000. Starting in 2025, the Company will sell a further <span id="xdx_90D_ecustom--EquityMethodInvestmentRemainingPercentage_iI_pid_dp_uPure_c20250101__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zEnrpancaFUd" title="Equity method investment remaining percentage">3.98% per year upon receipt of that year’s $800,000 payment. In December 2025, the purchaser advised that there would be a delay in funding the 2025 tranche and that they would pay the $100,000 penalty in January 2026. This payment was made by the Florida based LLC, and not the third party, and was applied to the outstanding Accounts Receivable due from the Florida based LLC. At March 31, 2026, the Company continues to account for this investment using the equity investment as it exercises significant influence. <p id="xdx_896_eus-gaap--EquityMethodInvestmentsTextBlock_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zW3EEexmgylc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">A summary of the activity associated with the Company’s investment in the Florida based LLC during the three months ended March 31, 2026 and the year ended December 31, 2025 is follows: SCHEDULE OF EQUITY METHOD INVESTMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; width: 80%">Balance, December 31, 2024 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVRVUlUWSBNRVRIT0QgSU5WRVNUTUVOVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_z7AlnNvMwBgi" title="Ownership percentage">19.9% interest</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_986_eus-gaap--EquityMethodInvestments_iS_pp0p0_c20250101__20251231__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zDuWTITLjh8h" style="text-align: right; width: 16%" title="Balance, Beginning">1,454,381</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Company’s proportionate share of earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EquityMethodInvestmentRealizedGainLossOnDisposal_pp0p0_c20250101__20251231__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zIIrYupUeL94" style="border-bottom: Black 1pt solid; text-align: right" title="Company's proportionate share of earnings">129,943</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance, December 31, 2025 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVRVUlUWSBNRVRIT0QgSU5WRVNUTUVOVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zv4z56Pv7yml" title="Ownership percentage">19.9% interest</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--EquityMethodInvestments_iS_pp0p0_c20260101__20260331__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_ztrjf9hsgeua" style="text-align: right" title="Balance, Beginning">1,584,324</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Company’s proportionate share of loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentRealizedGainLossOnDisposal_pp0p0_c20260101__20260331__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zsCi2mMq3H21" style="border-bottom: Black 1pt solid; text-align: right" title="Company's proportionate share of earnings">(54,088</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Balance, March 31, 2026 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVRVUlUWSBNRVRIT0QgSU5WRVNUTUVOVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zSaS2R3Wmrva" title="Ownership percentage">19.9% interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquityMethodInvestments_iE_pp0p0_c20260101__20260331__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zcVDpTJgOyie" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, Ending">1,530,236</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_890_eus-gaap--GainLossOnInvestmentsTextBlock_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zISaz0n6FKPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Summarized profit and loss information related to the Florida based LLC is as follows: SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260331_zIDgkFZwozGi" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20250331_zdMsGB2PL3ze" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--GainsLossesOnSalesOfInvestmentRealEstate_zuxy0FcpyqD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,620,695</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,443,030</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RealizedInvestmentGainsLosses_zz0WbzIuB9bf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">323,949</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,094,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--RealizedInvestmentGainsLossesNet_zKO7qsxu9AW3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Net income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(271,797</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">321,229</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the three months ended March 31, 2026, the Company had sales of $498,418 (2025 - $1,856,395) to the Florida based LLC. At March 31, 2026, the Florida based LLC had a balance of $592,188 included within Accounts Receivable (December 31, 2025 - $980,638).

<p id="xdx_899_eus-gaap--InvestmentHoldingsScheduleOfInvestmentsTableTextBlock_zM3Mg8J40Xlb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The Company’s investments at March 31, 2026 and December 31, 2025 consisted of the following: SCHEDULE OF COMPANY’S INVESTMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zu7igeThiMo8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zo5pgAzD1S93" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investments, at cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Investments_iI_hdei--LegalEntityAxis__custom--TrioOpportunityCorpMember_z7IbMQr3QTmk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-left: 10pt">Trio Opportunity Corp., <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTVBBTlmSUyBJTlZFU1RNRU5UUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--Investments_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__dei--LegalEntityAxis__custom--TrioOpportunityCorpMember_z1XlkaxaOd7" title="Investments">47,000 non-voting Class B shares</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">470,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">470,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--Investments_iI_hdei--LegalEntityAxis__custom--TrioOpportunityCorpMember_zc5hp5eFDa9g" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left; padding-left: 10pt">Investments, at cost </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">470,000</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">470,000</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investment, equity method:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--EquityMethodInvestments_iI_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zrspEdtTJc9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Florida-based LLC</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,530,236</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,584,324</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EquityMethodInvestments_iI_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zxGXswZ4BXY7" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Investment, equity method</td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right">1,530,236</td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right">1,584,324</td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EquityMethodInvestments_iI_zXPdtgHC6Lzi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 20pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,000,236</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,054,324</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

47000

470000

1530236

1584324

1530236

1584324

2000236

2054324

0.50

0.301

2000000

0.199

4000000

0.0398

800000

100000

<p id="xdx_896_eus-gaap--EquityMethodInvestmentsTextBlock_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zW3EEexmgylc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">A summary of the activity associated with the Company’s investment in the Florida based LLC during the three months ended March 31, 2026 and the year ended December 31, 2025 is follows: SCHEDULE OF EQUITY METHOD INVESTMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; width: 80%">Balance, December 31, 2024 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVRVUlUWSBNRVRIT0QgSU5WRVNUTUVOVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_z7AlnNvMwBgi" title="Ownership percentage">19.9% interest</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td><td id="xdx_986_eus-gaap--EquityMethodInvestments_iS_pp0p0_c20250101__20251231__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zDuWTITLjh8h" style="text-align: right; width: 16%" title="Balance, Beginning">1,454,381</td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Company’s proportionate share of earnings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--EquityMethodInvestmentRealizedGainLossOnDisposal_pp0p0_c20250101__20251231__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zIIrYupUeL94" style="border-bottom: Black 1pt solid; text-align: right" title="Company's proportionate share of earnings">129,943</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance, December 31, 2025 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVRVUlUWSBNRVRIT0QgSU5WRVNUTUVOVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zv4z56Pv7yml" title="Ownership percentage">19.9% interest</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--EquityMethodInvestments_iS_pp0p0_c20260101__20260331__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_ztrjf9hsgeua" style="text-align: right" title="Balance, Beginning">1,584,324</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Company’s proportionate share of loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentRealizedGainLossOnDisposal_pp0p0_c20260101__20260331__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zsCi2mMq3H21" style="border-bottom: Black 1pt solid; text-align: right" title="Company's proportionate share of earnings">(54,088</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Balance, March 31, 2026 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEVRVUlUWSBNRVRIT0QgSU5WRVNUTUVOVCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FloridaBasedLLCMember_zSaS2R3Wmrva" title="Ownership percentage">19.9% interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquityMethodInvestments_iE_pp0p0_c20260101__20260331__dei--LegalEntityAxis__custom--FloridaBasedLLCMember_zcVDpTJgOyie" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, Ending">1,530,236</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

0.199

1454381

129943

0.199

1584324

-54088

0.199

1530236

<p id="xdx_890_eus-gaap--GainLossOnInvestmentsTextBlock_hdei--LegalEntityAxis__custom--FloridaBasedLLCMember_zISaz0n6FKPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Summarized profit and loss information related to the Florida based LLC is as follows: SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260331_zIDgkFZwozGi" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20250331_zdMsGB2PL3ze" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--GainsLossesOnSalesOfInvestmentRealEstate_zuxy0FcpyqD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,620,695</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,443,030</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RealizedInvestmentGainsLosses_zz0WbzIuB9bf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">323,949</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,094,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--RealizedInvestmentGainsLossesNet_zKO7qsxu9AW3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Net income (loss)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(271,797</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">321,229</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1620695

3443030

323949

1094892

-271797 321229

498418

1856395

592188

980638

8. SHORT TERM LINES OF CREDIT (a) In June 2025, ENP Investments renewed the line of credit with Stock Yards Bank and Trust (“Stock Yards”). The revolving line of credit is for an aggregate amount of up to the lesser of (i) $<span id="xdx_906_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20250630__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zt9pUVOe00Gc" title="Aggregate amount of revolving line of credit">5,000,000, or (ii) <span id="xdx_903_ecustom--EligiblePercentageOfDomesticAccountsReceivable_pid_dp_uPure_c20250601__20250630__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember__srt--RangeAxis__srt--MinimumMember_zFT2LJcxFMkf" title="Eligible percentage of domestic accounts receivable">50-<span id="xdx_904_ecustom--EligiblePercentageOfDomesticAccountsReceivable_pid_dp_uPure_c20250601__20250630__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember__srt--RangeAxis__srt--MaximumMember_zb21UXsRHdw1" title="Eligible percentage of domestic accounts receivable">80% of eligible domestic accounts receivable plus <span id="xdx_906_ecustom--PercentageOfDomesticAccountsReceivableOfInventory_pid_dp_uPure_c20250601__20250630__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zYoudXQ0UWK" title="Percentage of domestic accounts receivable of inventory">50% of inventory, capped at $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20250630__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zETKdJKuDYW2" title="Debt face amount">2,500,000. Interest on the unpaid principal balance of this loan will be calculated using the greater of prime or <span id="xdx_903_ecustom--PercentageOfInterestOnUnpaidPrincipalBalance_pid_dp_uPure_c20250601__20250630__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zcJH5NnhG8rj" title="Interest rate on unpaid principal balance">4.0%. The interest rate at March 31, 2026 is <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zOHBeKP61xV6" title="Interest rate">6.75% (December 31, 2025 –<span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zdDrxBFAJQPd" title="Interest rate"> 6.75%). The revolving line of credit contains customary affirmative and negative covenants, including the following: compliance with laws, provisions of financial statements and periodic reports, payment of taxes, maintenance of inventory and insurance, maintenance of operating accounts at Stock Yards, Stock Yard’s access to collateral, formation or acquisition of subsidiaries, incurrence of indebtedness, dispositions of assets, granting liens, changes in business, ownership or business locations, engaging in mergers and acquisitions, making investments or distributions and affiliate transactions. NanoChem is a guarantor of <span id="xdx_90D_ecustom--LoanGuaranteedRate_iI_pid_dp_uPure_c20250630__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember__dei--LegalEntityAxis__custom--NanoChemSolutionIncMember_zONUxuN0EAVi" title="Loan guaranteed rate">65% of all the principal and other loan costs not to exceed $<span id="xdx_90D_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_c20250630__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember__dei--LegalEntityAxis__custom--NanoChemSolutionIncMember__us-gaap--LineOfCreditFacilityAxis__custom--StockYardAndBankMember_zAprTDWwB1Z6" title="Line of credit">3,250,000. The non-controlling interest is the guarantor of the remaining <span id="xdx_90E_ecustom--LoanGuaranteedRate_iI_pid_dp_uPure_c20250630__us-gaap--StatementEquityComponentsAxis__custom--NoncontrollingInterestsMember__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember_zpBzhgAveBt5" title="Loan guaranteed rate">35% of all the principal and other loan costs not to exceed $<span id="xdx_901_eus-gaap--LinesOfCreditCurrent_iI_pp0p0_c20250630__us-gaap--StatementEquityComponentsAxis__custom--NoncontrollingInterestsMember__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember_zsvU8J3iHond" title="Line of credit">1,750,000. To secure the repayment of any amounts borrowed under the revolving line of credit, the Company granted Stock Yards a security interest in substantially all of the assets of ENP Investments, exclusive of intellectual property assets. The balance outstanding under this revolving line as of March 31, 2026 was $<span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20260331__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember_zzLKj2kviP6j" title="Short term borrowings">3,812,187 (December 31, 2025 - $<span id="xdx_90D_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ENPInvestmentsLLCMember__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember_zm74CdxE42b" title="Short term borrowings">2,092,097). (b) In August 2025, the Company renewed the line of credit with Stock Yards Bank and Trust (“Stock Yards”). The revolving line of credit is for an aggregate amount of up to the lesser of (i) $<span id="xdx_907_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20250831__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_z7wzD8Dk9N8h" title="Aggregate amount of revolving line of credit">2,000,000, or (ii) <span id="xdx_900_ecustom--EligiblePercentageOfDomesticAccountsReceivable_pid_dp_uPure_c20250801__20250831__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zR0h6Rgb2bV7" title="Eligible percentage of domestic accounts receivable">80% of eligible domestic accounts receivable plus <span id="xdx_906_ecustom--PercentageOfForeignAccountsReceivableOfInventory_pid_dp_uPure_c20250801__20250831__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zpwWc9vbUpM1" title="Percentage of foreign accounts receivable of inventory">50% of inventory, capped at $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20250831__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zHtIRt0G8wR4" title="Debt face amount">1,000,000. Interest on the unpaid principal balance of this loan will be calculated using the greater of prime or <span id="xdx_90A_ecustom--PercentageOfInterestOnUnpaidPrincipalBalance_pid_dp_uPure_c20250801__20250831__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zucy6R8Mg96a" title="Interest rate on unpaid principal balance">4.0%. The interest rate at March 31, 2026 is <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pip0_dp_uPure_c20260331__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_z5KIQl5vc8Nh" title="Interest rate">6.75% (December 31, 2025 – <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pip0_dp_uPure_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_z2q1kgptEoX7" title="Interest rate">6.75%). The revolving line of credit contains customary affirmative and negative covenants, including the following: compliance with laws, provision of financial statements and periodic reports, payment of taxes, maintenance of inventory and insurance, maintenance of operating accounts at Stock Yards, Stock Yards access to collateral, formation or acquisition of subsidiaries, incurrence of indebtedness, dispositions of assets, granting liens, changes in business, ownership or business locations, engaging in mergers and acquisitions, making investments or distributions and affiliate transactions. The covenants also require that the Company maintain a minimum ratio of qualifying financial assets to the sum of qualifying financial obligations. To secure repayment of any amounts borrowed under the revolving line of credit, the Company granted Stock Yards a security interest in substantially all of the assets of NanoChem, exclusive of intellectual property assets. The balance outstanding under this revolving line as of March 31, 2026 was $<span id="xdx_908_eus-gaap--ShortTermBorrowings_iI_c20260331__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_zRJiu82FTeae" title="Short term borrowings">984,257 (December 31, 2025 - $<span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--StockBankMember__us-gaap--TypeOfArrangementAxis__custom--NewAgreementMember_znj4QLdUQkZf" title="Short term borrowings">56,289).

5000000

0.50 0.80 0.50

2500000

0.040

0.0675

0.65

3250000

0.35

1750000

3812187

2092097

2000000

0.80 0.50

1000000

0.040

0.0675

984257

56289

9. LONG TERM DEBT Long term debt, all of which is with StockYards Bank and Trust, at March 31, 2026 and December 31, 2025 consisted of the following: SCHEDULE OF LONG TERM DEBT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockYardsBankAndTrustMember_z9uFG6IDVqae" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockYardsBankAndTrustMember_z5W9iX648bZ" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebt_iI_hus-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zBxejlFkuKRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">ENP Mendota, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zKd6Fbdgfm06" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zibBGxs2ZG1c" title="Debt instrument term">10-year mortgage, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--LongTermDebtTerm_iI_dtY_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zMjJ56ARY3g" title="Long term debt, term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--LongTermDebtTerm_iI_dtY_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zhJIup5g6CLd" title="Long term debt, term">5 year fixed index plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zfz4SPr4Xo0l" title="Debt Instrument, interest rate, stated percentage">4.50% interest (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zylZOHHeLHab" title="Debt Instrument, interest rate, stated percentage">7.18%) monthly payments through to January 2030, collateralized by real property and all rents on said property</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">343,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">351,377</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebt_iI_hus-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruOneMember_zlIvrjQoftA" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">ENP Peru, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruOneMember_zwGAI1SQ8rVj">10-year mortgage, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruOneMember_zUP1T6NGuwac">7.18% interest, monthly principal and interest payments through January 2030, collateralized by real property (1st mortgage)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,579,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,595,681</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermDebt_iI_hdei--LegalEntityAxis__custom--ENPPeruTwoMember__us-gaap--DebtInstrumentAxis__custom--TermLoanMember_z1hwr0aOenc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ENP Peru, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zZNi3cavggih" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zH2OmZLM2U9l" title="Debt instrument term">10-year mortgage, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zJslmBz1u1p6" title="Debt interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zb7qqYiixcSh" title="Debt interest rate">5.4% interest, monthly principal payments plus interest through June 2032, collateralized by real property (2nd mortgage)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235,556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237,317</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebt_iI_hdei--LegalEntityAxis__custom--NanoChemOneMember__us-gaap--DebtInstrumentAxis__custom--TermLoanMember_z1UjZ1GuAGxl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">NanoChem, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_z72A5BZHGsT7" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_zogyTZXEGobi" title="Debt instrument term">5-year note payable, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_zUjkz99BZuI4" title="Debt interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_ziBsC90qaVKb" title="Debt interest rate">7.0% interest, monthly principal payments plus interest through August 2029, collateralized by manufacturing equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,181,586</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,257,285</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebt_iI_z1cW5vLJGyYj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-term debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,340,024</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,441,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtCurrent_iNI_di_zD4Af9QcQJMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(414,205</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(396,961</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtNoncurrent_iI_zqBTupLfNo3b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term debt non current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,925,819</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,044,699</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The following table summarizes the scheduled annual future principal payments as of March 31, 2026: SCHEDULE OF ANNUAL FUTURE PRINCIPAL PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Year Ended December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zZMCWzaWdeM5" style="border-bottom: Black 1pt solid; text-align: center">Principal Amount Due</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzRNL_zlFHWxEYZcX7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%">Remainder of 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">313,972</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzRNL_zF2leBMMCKG5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">443,446</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzRNL_zUj6zSHkwaR4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">472,599</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_maLTDzRNL_z7wqCCygYRMg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">375,772</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_maLTDzRNL_zbx8ihbCYIOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,254,887</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYeaFour_iI_maLTDzRNL_z3elxQQP1XJh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">479,348</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_mtLTDzRNL_zCCnE6wPSFsi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,340,024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

Long term debt, all of which is with StockYards Bank and Trust, at March 31, 2026 and December 31, 2025 consisted of the following: SCHEDULE OF LONG TERM DEBT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockYardsBankAndTrustMember_z9uFG6IDVqae" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--StockYardsBankAndTrustMember_z5W9iX648bZ" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebt_iI_hus-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zBxejlFkuKRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">ENP Mendota, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zKd6Fbdgfm06" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zibBGxs2ZG1c" title="Debt instrument term">10-year mortgage, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--LongTermDebtTerm_iI_dtY_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zMjJ56ARY3g" title="Long term debt, term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--LongTermDebtTerm_iI_dtY_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zhJIup5g6CLd" title="Long term debt, term">5 year fixed index plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zfz4SPr4Xo0l" title="Debt Instrument, interest rate, stated percentage">4.50% interest (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPMendotaMember_zylZOHHeLHab" title="Debt Instrument, interest rate, stated percentage">7.18%) monthly payments through to January 2030, collateralized by real property and all rents on said property</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">343,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">351,377</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebt_iI_hus-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruOneMember_zlIvrjQoftA" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">ENP Peru, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruOneMember_zwGAI1SQ8rVj">10-year mortgage, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruOneMember_zUP1T6NGuwac">7.18% interest, monthly principal and interest payments through January 2030, collateralized by real property (1st mortgage)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,579,168</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,595,681</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LongTermDebt_iI_hdei--LegalEntityAxis__custom--ENPPeruTwoMember__us-gaap--DebtInstrumentAxis__custom--TermLoanMember_z1hwr0aOenc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">ENP Peru, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zZNi3cavggih" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zH2OmZLM2U9l" title="Debt instrument term">10-year mortgage, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zJslmBz1u1p6" title="Debt interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--ENPPeruInvestmentsMember_zb7qqYiixcSh" title="Debt interest rate">5.4% interest, monthly principal payments plus interest through June 2032, collateralized by real property (2nd mortgage)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235,556</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237,317</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebt_iI_hdei--LegalEntityAxis__custom--NanoChemOneMember__us-gaap--DebtInstrumentAxis__custom--TermLoanMember_z1UjZ1GuAGxl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">NanoChem, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentTerm_dtY_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_z72A5BZHGsT7" title="Debt instrument term"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--DebtInstrumentTerm_dtY_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_zogyTZXEGobi" title="Debt instrument term">5-year note payable, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260331__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_zUjkz99BZuI4" title="Debt interest rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPTkcgVEVSTSBERUJUIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TermLoanMember__dei--LegalEntityAxis__custom--NanoChemTwoMember_ziBsC90qaVKb" title="Debt interest rate">7.0% interest, monthly principal payments plus interest through August 2029, collateralized by manufacturing equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,181,586</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,257,285</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebt_iI_z1cW5vLJGyYj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-term debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,340,024</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,441,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtCurrent_iNI_di_zD4Af9QcQJMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(414,205</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(396,961</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtNoncurrent_iI_zqBTupLfNo3b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term debt non current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,925,819</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,044,699</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

P10Y

P5Y

0.0450

0.0718

343714

351377

P10Y

0.0718

2579168

2595681

P10Y

0.054

235556

237317

P5Y

0.070

1181586

1257285

4340024

4441660

414205

396961

3925819

4044699

The following table summarizes the scheduled annual future principal payments as of March 31, 2026: SCHEDULE OF ANNUAL FUTURE PRINCIPAL PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Year Ended December 31,</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zZMCWzaWdeM5" style="border-bottom: Black 1pt solid; text-align: center">Principal Amount Due</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_maLTDzRNL_zlFHWxEYZcX7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 80%">Remainder of 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">313,972</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzRNL_zF2leBMMCKG5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">443,446</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzRNL_zUj6zSHkwaR4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">472,599</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_maLTDzRNL_z7wqCCygYRMg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">375,772</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_maLTDzRNL_zbx8ihbCYIOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,254,887</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYeaFour_iI_maLTDzRNL_z3elxQQP1XJh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">479,348</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_mtLTDzRNL_zCCnE6wPSFsi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,340,024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

313972

443446

472599

375772

2254887

479348

4340024

10. STOCK BASED COMPENSATION <p id="xdx_89E_ecustom--ScheduleOfRecognizedShareBasedCompensationStockOptionsTableTextBlock_zdTeKMtNaMga" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">During the three months ended March 31, 2026 and 2025, the Company recognized stock based compensation associated with stock options as follows: SCHEDULE OF RECOGNIZED STOCK BASED COMPENSATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zMsLLSdc7HJ3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zgaVKjPYgJ8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Line item on the statement of operations and comprehensive income (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ShareBasedCompensation_hus-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SalariesAndWages_zk6P0QHCS9Lg" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-left: 10pt">Wages, administrative salaries and benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">87,443</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">79,740</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ShareBasedCompensation_hus-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--ProfessionalFees_zP4sJsoeI7pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Professional fees</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,330</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,180</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShareBasedCompensation_zITZDgVitI29" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Stock based compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">109,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">97,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zzMdojk8THrh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the Company’s stock option activities for the three months ended March 31, 2026 and the full year ended December 31, 2025: SCHEDULE OF STOCK OPTION ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise price per share</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250101__20251231_zGFFNRjZCKt3" style="width: 14%; text-align: right" title="Number of shares, Beginning Balance">1,850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zikqUFpHuqA1" title="Exercise price per share, Beginning Balance">2.00 – <span id="xdx_908_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_z3iPF8C95MMl" title="Exercise price per share, Beginning Balance">4.05</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zD0iFBPRVgj1" style="width: 14%; text-align: right" title="Weighted average exercise price, Beginning Balance">2.68</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20250101__20251231_zY1FIEUmWMte" style="text-align: right" title="Number of shares, Granted">66,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_z6T49jUpa3s" style="text-align: right" title="Weighted average exercise price, Granted">7.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cancelled or expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pid_di_c20250101__20251231_zZHo4JazrUPi" style="text-align: right" title="Number of shares, Cancelled or expired">(5,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeCancelledOrExpiredOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zMyCh28ZGvG3" title="Exercise price per share, Cancelled or expired">2.00 – <span id="xdx_903_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeCancelledOrExpiredOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_zeFE1qLEa5fj" title="Exercise price per share, Cancelled or expired">3.61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zoH9pxEzXgQ6" style="text-align: right" title="Weighted average exercise price, Cancelled or expired">2.84</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20250101__20251231_zZ12kMpo5wla" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares, Exercised">(212,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zyYGH2zuzt93" title="Exercise price per share, Exercised">2.00 – <span id="xdx_906_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_zimhp8kJcfV8" title="Exercise price per share, Exercised">3.61</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250101__20251231_zNqKq2k7yoyb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">2.80</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20260101__20260331_zvZlaEDbs5jc" style="text-align: right" title="Number of shares, Beginning Balance">1,699,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_zlBEr4pKvJ3d" title="Exercise price per share, Beginning Balance">2.00 – <span id="xdx_906_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_zFga6zm5RPq2" title="Exercise price per share, Beginning Balance">7.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331_zIWHSkKoBgEc" style="text-align: right" title="Weighted average exercise price, Beginning Balance">2.83</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20260101__20260331_zphdfwzTJa6j" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares, Exercised">(15,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_zdRG03DsYZ2l" title="Exercise price per share, Exercised">2.44 – <span id="xdx_900_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_zAyYNxeRuSQl" title="Exercise price per share, Exercised">4.05</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331_z4o9WKNgE02j" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">3.35</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Balance, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20260101__20260331_z30JNcnCb928" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares, Ending Balance">1,684,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iE_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_z6BfpujN3Lt3" title="Exercise price per share, Ending Balance">2.00 – <span id="xdx_90E_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iE_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_z0764FNw6MDg" title="Exercise price per share, Ending Balance">7.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331_z0YNhQRJOiuj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending Balance">2.84</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20260101__20260331_zKaShxMRLQd2" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares Exercisable, Ending Balance">1,068,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingExercisableOptionsExercisePrice_iE_pid_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_zCJjT0J2ZPl2" title="Exercise price per share Exercisable, Ending Balance">2.00 – <span id="xdx_907_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingExercisableOptionsExercisePrice_iE_pid_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_zbLWHhVQrhUi" title="Exercise price per share Exercisable, Ending Balance">7.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331_zmfwZlPeuoEl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercisable, Ending Balance">2.75</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the three months ended March 31, 2026 and 2025, the Company did not grant any stock based compensation to employees or consultants. As of March 31, 2026, the weighted-average remaining contractual life of outstanding and exercisable options is 2.5 years and 2.3 years, respectively. As of March 31, 2026, there was approximately $302,111 of compensation expense related to non-vested options that is expected to be recognized over a weighted average period of 1.2 years. The aggregate intrinsic value of options outstanding and exercisable at March 31, 2026 is $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_iI_c20260331__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--CanadaRevenueAgencyMember_zkFXkFcSlGf1">4,317,960 and $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_iI_c20260331__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--CanadaRevenueAgencyMember_ztSIYCDgt0Wb">2,832,560, respectively. During the three months ended March 31, 2026, the intrinsic value of stock options exercised was $<span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueVested_c20260101__20260331__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--CanadaRevenueAgencyMember_zRMm3yoEVad7">49,000 (2025 - $<span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueVested_c20250101__20250331__us-gaap--IncomeTaxAuthorityNameAxis__us-gaap--CanadaRevenueAgencyMember_zBiM14dwL3Qg">419,350). During the year ended December 31, 2025, the Company granted 50,000 shares as a stock award. The total fair value of the stock award was $350,000 with 10,000 shares vested upon issuance and 10,000 shares vest on each anniversary date through 2029. As of March 31, 2026, there was approximately $217,440 of compensation related to the 40,000 non-vested shares of the stock award that is expected to be recognized through 2029.

<p id="xdx_89E_ecustom--ScheduleOfRecognizedShareBasedCompensationStockOptionsTableTextBlock_zdTeKMtNaMga" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">During the three months ended March 31, 2026 and 2025, the Company recognized stock based compensation associated with stock options as follows: SCHEDULE OF RECOGNIZED STOCK BASED COMPENSATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zMsLLSdc7HJ3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zgaVKjPYgJ8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Line item on the statement of operations and comprehensive income (loss):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ShareBasedCompensation_hus-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SalariesAndWages_zk6P0QHCS9Lg" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-left: 10pt">Wages, administrative salaries and benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">87,443</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">79,740</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ShareBasedCompensation_hus-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--ProfessionalFees_zP4sJsoeI7pd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Professional fees</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,330</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,180</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShareBasedCompensation_zITZDgVitI29" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Stock based compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">109,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">97,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

87443

79740

22330

18180

109773

97920

<p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zzMdojk8THrh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following table summarizes the Company’s stock option activities for the three months ended March 31, 2026 and the full year ended December 31, 2025: SCHEDULE OF STOCK OPTION ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise price per share</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250101__20251231_zGFFNRjZCKt3" style="width: 14%; text-align: right" title="Number of shares, Beginning Balance">1,850,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zikqUFpHuqA1" title="Exercise price per share, Beginning Balance">2.00 – <span id="xdx_908_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_z3iPF8C95MMl" title="Exercise price per share, Beginning Balance">4.05</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zD0iFBPRVgj1" style="width: 14%; text-align: right" title="Weighted average exercise price, Beginning Balance">2.68</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20250101__20251231_zY1FIEUmWMte" style="text-align: right" title="Number of shares, Granted">66,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_z6T49jUpa3s" style="text-align: right" title="Weighted average exercise price, Granted">7.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cancelled or expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pid_di_c20250101__20251231_zZHo4JazrUPi" style="text-align: right" title="Number of shares, Cancelled or expired">(5,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeCancelledOrExpiredOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zMyCh28ZGvG3" title="Exercise price per share, Cancelled or expired">2.00 – <span id="xdx_903_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeCancelledOrExpiredOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_zeFE1qLEa5fj" title="Exercise price per share, Cancelled or expired">3.61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zoH9pxEzXgQ6" style="text-align: right" title="Weighted average exercise price, Cancelled or expired">2.84</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20250101__20251231_zZ12kMpo5wla" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares, Exercised">(212,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zyYGH2zuzt93" title="Exercise price per share, Exercised">2.00 – <span id="xdx_906_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_zimhp8kJcfV8" title="Exercise price per share, Exercised">3.61</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250101__20251231_zNqKq2k7yoyb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">2.80</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20260101__20260331_zvZlaEDbs5jc" style="text-align: right" title="Number of shares, Beginning Balance">1,699,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_zlBEr4pKvJ3d" title="Exercise price per share, Beginning Balance">2.00 – <span id="xdx_906_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iS_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_zFga6zm5RPq2" title="Exercise price per share, Beginning Balance">7.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331_zIWHSkKoBgEc" style="text-align: right" title="Weighted average exercise price, Beginning Balance">2.83</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pid_di_c20260101__20260331_zphdfwzTJa6j" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares, Exercised">(15,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_zdRG03DsYZ2l" title="Exercise price per share, Exercised">2.44 – <span id="xdx_900_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExcercisedOptionsExercisePrice_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_zAyYNxeRuSQl" title="Exercise price per share, Exercised">4.05</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331_z4o9WKNgE02j" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">3.35</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Balance, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20260101__20260331_z30JNcnCb928" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares, Ending Balance">1,684,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iE_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_z6BfpujN3Lt3" title="Exercise price per share, Ending Balance">2.00 – <span id="xdx_90E_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsExercisePrice_iE_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_z0764FNw6MDg" title="Exercise price per share, Ending Balance">7.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331_z0YNhQRJOiuj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending Balance">2.84</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_pid_c20260101__20260331_zKaShxMRLQd2" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares Exercisable, Ending Balance">1,068,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingExercisableOptionsExercisePrice_iE_pid_c20260101__20260331__srt--RangeAxis__srt--MinimumMember_zCJjT0J2ZPl2" title="Exercise price per share Exercisable, Ending Balance">2.00 – <span id="xdx_907_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingExercisableOptionsExercisePrice_iE_pid_c20260101__20260331__srt--RangeAxis__srt--MaximumMember_zbLWHhVQrhUi" title="Exercise price per share Exercisable, Ending Balance">7.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331_zmfwZlPeuoEl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercisable, Ending Balance">2.75</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1850000

2.00 4.05

2.68

66000

7.00

5000

2.00 3.61

2.84

212000

2.00 3.61

2.80

1699000

2.00 7.00

2.83

15000

2.44 4.05

3.35

1684000

2.00 7.00

2.84

1068000

2.00 7.00

2.75

P2Y6M

P2Y3M18D

302111

P1Y2M12D

4317960

2832560

49000

419350

50000

350000

10000 10000

217440

11. CAPITAL STOCK During the three months ended March 31, 2026, <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zjRRieTHxFvf" title="Stock options exercised">15,000 shares were issued upon the exercise of stock options (2025 – <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20250101__20250331__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_zvkK8STtRM59" title="Stock options exercised">132,000).

15000

132000

12. NON-CONTROLLING INTERESTS (a) ENP Investments is a limited liability corporation (“LLC”) that manufactures and distributes golf, turf and ornamental agriculture products in Mendota, Illinois. The Company owns a <span id="xdx_906_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_pid_dp_uPure_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember_zfzIMq3A8014" title="Subsidiary company ownership interest rate">65% interest in ENP Investments through its wholly-owned subsidiary NanoChem. An unrelated party (“NCI”) owns the remaining <span id="xdx_90F_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember_zFLW73CnQ1de" title="Unrelated party owner ship percentage">35% interest in ENP Investments. ENP Mendota is a wholly owned subsidiary of ENP Investments. ENP Mendota is a LLC that leases warehouse space. For financial reporting purposes, the assets, liabilities and earnings of both of the LLC’s are consolidated into these financial statements. The NCI’s ownership interest in ENP Investments is recorded in non-controlling interests in these condensed interim consolidated financial statements. The non-controlling interest represents NCI’s interest in the earnings and equity of ENP Investments. ENP Investments is allocated to the TPA segment. See Note 13. ENP Investments makes cash distributions to its equity owners based on formulas defined within its Ownership Interest Purchase Agreement dated October 1, 2018. Distributions are defined in the Ownership Interest Purchase Agreement as cash on hand to the extent it exceeds current and anticipated long-term and short-term needs, including, without limitation, needs for operating expenses, debt service, acquisitions, reserves, and mandatory distributions, if any. From the effective date of acquisition onward, the minimum distributions requirements under the Ownership Interest Purchase Agreement were satisfied. The total distribution from the effective date of acquisition onward was $4,862,387. SCHEDULE OF DISTRIBUTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--MinorityInterest_iS_c20250101__20251231__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zfgftTVoqjJ9" style="width: 16%; text-align: right" title="Non-controlling interests, Beginning balance">3,270,514</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_iN_di_c20250101__20251231__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zAQuFAuZTB6f" style="text-align: right" title="Distribution">(841,708</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-controlling interest share of income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20250101__20251231__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zVQ0IBrynXR5" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of income">1,425,782</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--MinorityInterest_iS_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zSijioBJJwvf" style="text-align: right" title="Non-controlling interests, Beginning balance">3,854,588</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-controlling interest share of loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zaMWigLoRVy9" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of income">(41,937</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Balance, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--MinorityInterest_iE_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zxlVPPijJ8Y3" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interests, Ending balance">3,812,651</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the three months ended March 31, 2026, the Company had sales of $895,953 (2025 - $830,483) to NCI. At March 31, 2026, the NCI had a balance of $7,554,641 included within Accounts Receivable (December 31, 2025 – $6,652,611). b) 317 Mendota was a LLC that owned real estate that the Company occupied part of while the excess was rented out. In October 2025, the Company sold the building but continues to rent from the new owner (see Note 3). 317 Mendota was dissolved in March 2026. In connection with the dissolution, the Company received $72,953 in cash. The transaction was accounted for as an equity transaction, with the Company’s share recorded as capital in excess of par value; no gain or loss was recognized in the consolidated statements of operations. The Company owned an 80% interest in 317 Mendota and an unrelated party (“317 NCI”) owned the remaining 20% interest in 317 Mendota. For financial reporting purposes, the assets, liabilities and earnings of 317 Mendota were consolidated into these financial statements. The 317 NCI’s ownership interest in 317 Mendota was recorded in non-controlling interests in these condensed interim consolidated financial statements. The non-controlling interest represented 317 NCI’s interest in the earnings and equity of 317 Mendota. SCHEDULE OF NON CONTROLLING INTEREST RELATED TO ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--MinorityInterest_iS_c20250101__20251231__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zoYaPUlvYXbk" style="width: 16%; text-align: right" title="Non-controlling interests, beginning balance">63,540</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--Distribution_iN_di_c20250101__20251231__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zRGjRJIgHvh1" style="text-align: right" title="Distribution">(150,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-controlling interest share of income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--NoncontrollingInterestShareOfIncomeLoss_c20250101__20251231__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_z2FnF2ORoQB8" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of income (loss)">155,119</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--MinorityInterest_iS_c20260101__20260331__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_z4qYtOquSuxg" style="text-align: right" title="Non-controlling interests, beginning balance">68,659</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Distribution</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--Distribution_iN_di_c20260101__20260331__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zasfuYT0V65g" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution">(68,659</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Balance, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--MinorityInterest_iE_c20260101__20260331__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zwXmhP1iVLS6" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interests, ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

0.65

0.35

4862387

SCHEDULE OF DISTRIBUTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--MinorityInterest_iS_c20250101__20251231__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zfgftTVoqjJ9" style="width: 16%; text-align: right" title="Non-controlling interests, Beginning balance">3,270,514</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders_iN_di_c20250101__20251231__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zAQuFAuZTB6f" style="text-align: right" title="Distribution">(841,708</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-controlling interest share of income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20250101__20251231__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zVQ0IBrynXR5" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of income">1,425,782</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--MinorityInterest_iS_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zSijioBJJwvf" style="text-align: right" title="Non-controlling interests, Beginning balance">3,854,588</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-controlling interest share of loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zaMWigLoRVy9" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of income">(41,937</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Balance, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--MinorityInterest_iE_c20260101__20260331__srt--OwnershipAxis__custom--ENPInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zxlVPPijJ8Y3" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interests, Ending balance">3,812,651</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

3270514

841708

1425782

3854588

-41937

3812651

895953

830483

7554641

6652611

72953

0.80

0.20

SCHEDULE OF NON CONTROLLING INTEREST RELATED TO ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--MinorityInterest_iS_c20250101__20251231__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zoYaPUlvYXbk" style="width: 16%; text-align: right" title="Non-controlling interests, beginning balance">63,540</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--Distribution_iN_di_c20250101__20251231__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zRGjRJIgHvh1" style="text-align: right" title="Distribution">(150,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-controlling interest share of income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--NoncontrollingInterestShareOfIncomeLoss_c20250101__20251231__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_z2FnF2ORoQB8" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest share of income (loss)">155,119</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--MinorityInterest_iS_c20260101__20260331__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_z4qYtOquSuxg" style="text-align: right" title="Non-controlling interests, beginning balance">68,659</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Distribution</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--Distribution_iN_di_c20260101__20260331__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zasfuYT0V65g" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution">(68,659</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Balance, March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--MinorityInterest_iE_c20260101__20260331__srt--OwnershipAxis__custom--MendotaLLCMember__us-gaap--TypeOfArrangementAxis__custom--OwnershipInterestPurchaseAgreementMember_zwXmhP1iVLS6" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interests, ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

63540

150000 155119

68659

13. SEGMENTED DISCLOSURE, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY The Company operates in two segments: (a) Energy and water conservation products (as shown under the column heading “EWCP” below), which consists of a (i) liquid swimming pool blankets which save energy and water by inhibiting evaporation from the pool surface, and (ii) food-safe powdered form of the active ingredient within the liquid blankets and which are designed to be used in still or slow moving drinking water sources. (b) Biodegradable polymers, also known as TPA’s (as shown under the column heading “BCPA” below), used by the petroleum, chemical, utility and mining industries to prevent corrosion and scaling in water piping. This product can also be used in detergents to increase biodegradability and in agriculture to increase crop yields by enhancing fertilizer uptake. The third product line is nitrogen conservation products used for the agriculture industry. These products decrease the loss of nitrogen fertilizer after initial application and allows less fertilizer to be used. These products are made and sold by the Company’s TPA division. The Company also manufactures food grade products that are made and sold by the TPA division. The Company’s reportable segments are strategic business units that offer different, but synergistic products and services. They are managed separately because each business requires different technology and marketing strategies. The economic factors that impact the nature, amount, timing, and uncertainty of revenue and cash flows vary among the Company’s operating segments and the geographical regions in which they operate. This operating segment structure is used by the Chief Operating Decision Maker (“CODM”), who has been determined to be the Chief Executive Officer, to make key operating decisions and assess performance of the Company. The CODM evaluates segment operating performance, and makes resource allocation and performance evaluation decisions, based on gross profit and net operating income. Three months ended March 31, 2026: SCHEDULE OF REPORTABLE SEGMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260331__us-gaap--SubsegmentsAxis__custom--EWCPMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zJrqZZHvR0hd" style="border-bottom: Black 1pt solid; text-align: center">EWCP</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331__us-gaap--SubsegmentsAxis__custom--BCPAMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zcysBCa0QVD7" style="border-bottom: Black 1pt solid; text-align: center">BCPA</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember__us-gaap--SubsegmentsAxis__custom--OtherMember_zHXuekHLtlRc" style="border-bottom: Black 1pt solid; text-align: center">Other (1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zVvmwF9JZ0vf" style="border-bottom: Black 1pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zFzkYq8v3qA9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Product Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">104,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,192,424</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,296,997</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_z5lPHIUFwCj1" style="vertical-align: bottom; background-color: White"> <td>Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,341,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,407,691</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_zPwNeTlqXK9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,095</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,851,211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,889,306</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SalariesWagesAndOfficersCompensation_zq2rDhc7Iyfi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wages, administrative salaries and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">994,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,027,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--SellingGeneralAndAdministrativeExpense_zx9Tq0KNBNNi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, general, and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,147</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">679,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">762,357</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentReportingOtherItemAmount_zhPdm7Eb0uLe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other segment items (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,119</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">185,828</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zl7OUjmrOE87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,020</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,530</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,415</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(85,965</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOperating_z20CDT4zBIMg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,069</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,069</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DepreciationAndAmortization_znvc8pwNRMBl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization (included in COGS)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,928</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">506,567</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">509,495</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zz8IpeNfCBv4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capital expenditures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,233,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,233,765</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Assets_iE_zZGdMFBTCYE6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets at March 31, 2026 (3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,570,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,075,433</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,285,475</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,931,563</td><td style="text-align: left"> </td></tr> </table> Three months ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250331__us-gaap--SubsegmentsAxis__custom--EWCPMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_z2xUNZrkGqTd" style="border-bottom: Black 1pt solid; text-align: center">EWCP</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250331__us-gaap--SubsegmentsAxis__custom--BCPAMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zICH5oDrJF11" style="border-bottom: Black 1pt solid; text-align: center">BCPA</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember__us-gaap--SubsegmentsAxis__custom--OtherMember_ziqeLzvsx196" style="border-bottom: Black 1pt solid; text-align: center">Other (1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_z3bc79lm2NHc" style="border-bottom: Black 1pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zs30kk7cbzY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">40,185</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,433,507</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,473,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zg3TBkf8CIW7" style="vertical-align: bottom; background-color: White"> <td>Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,472,331</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,522,128</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_zHIq3bLRd8Gi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,612</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,961,176</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,951,564</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SalariesWagesAndOfficersCompensation_zTT6IAbXfOC" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wages, administrative salaries and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,593</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">877,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">895,237</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--SellingGeneralAndAdministrativeExpense_zyFipZpbgfri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, general, and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,265</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">685,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">756,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentReportingOtherItemAmount_zAXTiPaLcvt5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other segment items (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">128,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,434</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zosNHKolrYv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(60,470</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(171,327</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,157</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOperating_zfHcEzNTuJMi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,019</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DepreciationAndAmortization_z2kzuOjF0rR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization (included in COGS)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,206</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">461,992</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">465,198</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_z1cWTymmnyXd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capital expenditures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">354,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">354,121</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets at December 31, 2025 (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Assets_iI_c20251231__us-gaap--SubsegmentsAxis__custom--EWCPMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDMp_z8pTT2pKSaBb" style="text-align: right" title="Assets">2,097,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_c20251231__us-gaap--SubsegmentsAxis__custom--BCPAMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDMp_zHIVDasJt7r9" style="text-align: right" title="Assets">58,533,323</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_c20251231__us-gaap--SubsegmentsAxis__custom--OtherMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDEpKDMp_zhjC5yUJXcA1" style="text-align: right" title="Assets">1,201,602</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDEpKDMp_zzA07nhnr7aj" style="text-align: right" title="Assets">61,832,379</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other is not considered an operating segment and includes expenses and income not identifiable to an operating segment and is not included in operating segment results</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other segment items for each reportable segment includes items such as professional fees and research and development.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Segment assets include cash, term deposits, accounts receivable, inventory, prepaid expenses, property held for sale, property, equipment and leaseholds, right of use assets, intangible assets, long-term deposits, investments and goodwill.</td></tr> </table> Sales by territory are shown below: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260101__20260331_zkyqyIsAVRW5" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250331_zv0cnSbFPuSi" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--CA_zUE2ChqxYK6j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Canada</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">88,292</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">288,094</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__custom--UnitedStatesandAbroadMember_zeN224D9ZgU1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States and abroad</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,208,705</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,185,598</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zsnvBTfWNCOl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">8,296,997</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">7,473,692</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The Company’s long-lived assets (property, equipment and leaseholds, right of use assets, intangibles, and goodwill) by territory as follows: SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zSFMu2rrWKj5" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zaVog8fgS3s8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--NoncurrentAssets_iI_hsrt--StatementGeographicalAxis__country--CA_z0D58iGu42X8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Canada</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">103,729</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">108,423</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NoncurrentAssets_iI_hsrt--StatementGeographicalAxis__country--US_zNXawFoRY0T9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States and abroad</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25,935,459</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,318,631</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NoncurrentAssets_iI_z894jS5uUgCl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">26,039,188</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">24,427,054</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Three primary customers accounted for $<span id="xdx_908_eus-gaap--AccountsReceivableNet_iI_c20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember_zg7G86RzeDTf" title="Accounts receivable, after allowance for credit loss">4,639,124 (<span id="xdx_900_eus-gaap--FinancingReceivablePercentPastDue1_iI_pid_dp_uPure_c20260331__srt--MajorCustomersAxis__custom--ThreeCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_zJh5hF3qJDyl" title="Sale percentage">56%) of sales during the three-month period ended March 31, 2026 (2025 - $<span id="xdx_907_eus-gaap--AccountsReceivableNet_iI_c20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember_zKLEvP3vUOe9" title="Accounts receivable, after allowance for credit loss">3,665,235 or <span id="xdx_90C_eus-gaap--FinancingReceivablePercentPastDue1_iI_pid_dp_uPure_c20250331__srt--MajorCustomersAxis__custom--ThreeCustomersMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember_ztKVTHDGJ0Bg" title="Sale percentage">49%).

true

SCHEDULE OF REPORTABLE SEGMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260331__us-gaap--SubsegmentsAxis__custom--EWCPMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zJrqZZHvR0hd" style="border-bottom: Black 1pt solid; text-align: center">EWCP</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260331__us-gaap--SubsegmentsAxis__custom--BCPAMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zcysBCa0QVD7" style="border-bottom: Black 1pt solid; text-align: center">BCPA</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember__us-gaap--SubsegmentsAxis__custom--OtherMember_zHXuekHLtlRc" style="border-bottom: Black 1pt solid; text-align: center">Other (1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260101__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zVvmwF9JZ0vf" style="border-bottom: Black 1pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zFzkYq8v3qA9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Product Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">104,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,192,424</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,296,997</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_z5lPHIUFwCj1" style="vertical-align: bottom; background-color: White"> <td>Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,341,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,407,691</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_zPwNeTlqXK9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,095</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,851,211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,889,306</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SalariesWagesAndOfficersCompensation_zq2rDhc7Iyfi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wages, administrative salaries and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">994,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,027,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--SellingGeneralAndAdministrativeExpense_zx9Tq0KNBNNi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, general, and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,147</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">679,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">762,357</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentReportingOtherItemAmount_zhPdm7Eb0uLe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other segment items (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,119</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">185,828</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zl7OUjmrOE87" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,020</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,530</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,415</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(85,965</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOperating_z20CDT4zBIMg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,069</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,069</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DepreciationAndAmortization_znvc8pwNRMBl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization (included in COGS)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,928</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">506,567</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">509,495</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_zz8IpeNfCBv4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capital expenditures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,233,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,233,765</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Assets_iE_zZGdMFBTCYE6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets at March 31, 2026 (3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,570,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,075,433</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,285,475</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,931,563</td><td style="text-align: left"> </td></tr> </table> Three months ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250331__us-gaap--SubsegmentsAxis__custom--EWCPMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_z2xUNZrkGqTd" style="border-bottom: Black 1pt solid; text-align: center">EWCP</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250331__us-gaap--SubsegmentsAxis__custom--BCPAMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_zICH5oDrJF11" style="border-bottom: Black 1pt solid; text-align: center">BCPA</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember__us-gaap--SubsegmentsAxis__custom--OtherMember_ziqeLzvsx196" style="border-bottom: Black 1pt solid; text-align: center">Other (1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250331__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_z3bc79lm2NHc" style="border-bottom: Black 1pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zs30kk7cbzY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">40,185</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,433,507</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,473,692</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfGoodsAndServicesSold_zg3TBkf8CIW7" style="vertical-align: bottom; background-color: White"> <td>Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,797</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,472,331</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,522,128</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GrossProfit_zHIq3bLRd8Gi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross profit (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,612</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,961,176</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,951,564</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SalariesWagesAndOfficersCompensation_zTT6IAbXfOC" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wages, administrative salaries and benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,593</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">877,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">895,237</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--SellingGeneralAndAdministrativeExpense_zyFipZpbgfri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, general, and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,265</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">685,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">756,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentReportingOtherItemAmount_zAXTiPaLcvt5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other segment items (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">128,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,434</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zosNHKolrYv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(60,470</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(171,327</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(69,157</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOperating_zfHcEzNTuJMi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,019</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DepreciationAndAmortization_z2kzuOjF0rR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization (included in COGS)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,206</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">461,992</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">465,198</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SegmentExpenditureAdditionToLongLivedAssets_z1cWTymmnyXd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capital expenditures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">354,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">354,121</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets at December 31, 2025 (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Assets_iI_c20251231__us-gaap--SubsegmentsAxis__custom--EWCPMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDMp_z8pTT2pKSaBb" style="text-align: right" title="Assets">2,097,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_c20251231__us-gaap--SubsegmentsAxis__custom--BCPAMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDMp_zHIVDasJt7r9" style="text-align: right" title="Assets">58,533,323</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_c20251231__us-gaap--SubsegmentsAxis__custom--OtherMember__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDEpKDMp_zhjC5yUJXcA1" style="text-align: right" title="Assets">1,201,602</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentMember_fKDEpKDMp_zzA07nhnr7aj" style="text-align: right" title="Assets">61,832,379</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other is not considered an operating segment and includes expenses and income not identifiable to an operating segment and is not included in operating segment results</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other segment items for each reportable segment includes items such as professional fees and research and development.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Segment assets include cash, term deposits, accounts receivable, inventory, prepaid expenses, property held for sale, property, equipment and leaseholds, right of use assets, intangible assets, long-term deposits, investments and goodwill.</td></tr> </table>

104573

8192424

8296997

66478

6341213

6407691

38095

1851211

1889306

32968

994118

1027086

18147

679676

64534

762357

213947

-28119

185828

-13020

-36530

-36415

-85965

134069

2928

506567

509495

2233765

1570655

61075433

1285475

63931563

40185

7433507

7473692

49797

5472331

5522128

-9612

1961176

1951564

17593

877644

895237

27265

685859

42926

756050

6000

235033

128401

369434

-60470

162640

-171327

-69157

198019

3206

461992

465198

354121

2097454

58533323

1201602

61832379

Sales by territory are shown below: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260101__20260331_zkyqyIsAVRW5" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250331_zv0cnSbFPuSi" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--CA_zUE2ChqxYK6j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Canada</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">88,292</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">288,094</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__custom--UnitedStatesandAbroadMember_zeN224D9ZgU1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States and abroad</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,208,705</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,185,598</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zsnvBTfWNCOl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">8,296,997</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">7,473,692</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

88292

288094

8208705

7185598

8296997

7473692

The Company’s long-lived assets (property, equipment and leaseholds, right of use assets, intangibles, and goodwill) by territory as follows: SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zSFMu2rrWKj5" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zaVog8fgS3s8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--NoncurrentAssets_iI_hsrt--StatementGeographicalAxis__country--CA_z0D58iGu42X8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Canada</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">103,729</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">108,423</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NoncurrentAssets_iI_hsrt--StatementGeographicalAxis__country--US_zNXawFoRY0T9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">United States and abroad</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25,935,459</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,318,631</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NoncurrentAssets_iI_z894jS5uUgCl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">26,039,188</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">24,427,054</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

103729

108423

25935459

24318631

26039188

24427054

4639124

0.56

3665235

0.49

14. SUBSEQUENT EVENTS None.

false false false false Other is not considered an operating segment and includes expenses and income not identifiable to an operating segment and is not included in operating segment results Other segment items for each reportable segment includes items such as professional fees and research and development. Segment assets include cash, term deposits, accounts receivable, inventory, prepaid expenses, property held for sale, property, equipment and leaseholds, right of use assets, intangible assets, long-term deposits, investments and goodwill.