SEGMENTS AND (Tables)

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

	EWCP		BPCA		Other (1)			Consolidated
Sales	$	759,549	$	37,475,311	$	-		$	38,234,860
Cost of sales		350,345		24,644,616		-			24,994,961
Gross profit		409,204		12,830,695		-			13,239,899
Wages and administrative salaries		90,043		3,653,182		-			3,743,225
Office & Miscellaneous		45,327		759,410		570			805,307
Other segment items (2)		57,056		2,699,196		419,709			3,175,961
Net operating income		216,778		5,718,907		(420,279	)		5,515,406
Interest expense		309		609,956		-			610,265
Depreciation and amortization (included in COGS)		15,298		1,942,178		-			1,957,476
Capital expenditures		-		4,964,736		-			4,964,736
Assets (3)		2,588,731		56,415,104		964,744			59,968,579

Year ended December 31, 2023:

	EWCP			BPCA		Other (1)			Consolidated
Sales	$	572,845		$	37,751,961	$	-		$	38,324,806
Cost of sales		359,429			27,522,292		-			27,881,721
Gross profit		213,416			10,229,669		-			10,443,085
Wages and administrative salaries		92,302			3,772,359		-			3,864,661
Office & Miscellaneous		46,968			465,535		393			512,896
Other segment items (2)		79,809			2,109,582		376,581			2,565,972
Net operating income		(5,663	)		3,885,680		(376,975	)		3,503,042
Interest expense		387			498,279		-			498,666
Depreciation (included in COGS)		17,411			1,668,908		-			1,686,319
Capital expenditures		-			4,990,675		-			4,990,675
Assets (3)		3,889,596			50,627,932		953,527			55,471,055

⁽¹⁾ 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

⁽²⁾ Other segment items for each reportable segment includes insurance, consulting, research, and professional fees.

⁽³⁾ Segment assets include cash, term deposits, accounts receivable, inventory, prepaid expenses, property, equipment and leaseholds, right of use assets, security deposits, intangible assets, and goodwill.

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

Sales by territory are shown below:

	2024		2023
Canada	$	400,693	$	755,844
United States and abroad		37,834,167		37,568,962
Total	$	38,234,860	$	38,324,806

SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE

The Company’s long-lived assets (property, equipment, leaseholds, right of use assets, intangibles, and goodwill) are located in Canada and the United States as follows:

	2024		2023
Canada	$	116,496	$	142,577
United States		21,683,963		17,958,778
Total	$	21,800,459	$	18,101,355