SEGMENTED DISCLOSURE, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

	EWCP			BPCA		Other (1)			Consolidated
Sales	$	40,185		$	7,433,507	$	-		$	7,473,692
Cost of sales		49,797			5,472,331		-			5,522,128
Gross profit		(9,612	)		1,961,176		-			1,951,564
Wages and administrative salaries		17,593			877,644		-			895,237
Office & miscellaneous		13,551			127,895		673			142,119
Other segment items (2)		19,713			826,371		137,281			983,365
Net operating income (loss)		(60,469	)		129,266		(137,954	)		(69,157)
Interest expense		-			198,019		-			198,019
Depreciation and amortization (included in COGS)		3,206			461,992		-			465,198
Capital expenditures		-			354,121		-			354,121
Assets at March 31, 2025 (3)		2,380,335			57,913,692		1,395,231			61,689,258

Three months ended March 31, 2024:

	EWCP			BPCA		Other (1)			Consolidated
Sales	$	41,608		$	9,183,264	$	-		$	9,224,872
Cost of sales		39,008			6,365,497		-			6,404,505
Gross profit		2,600			2,817,767		-			2,820,367
Wages and administrative salaries		28,406			1,040,611		-			1,069,017
Office & miscellaneous		9,504			148,075		44			157,623
Other segment items (2)		19,873			727,434		80,589			827,896
Net operating income (loss)		(55,183	)		901,647		(80,633	)		765,831
Interest expense		-			175,266		-			175,266
Depreciation and amortization (included in COGS)		3,883			418,786		-			422,669
Capital expenditures		-			478,123		-			478,123
Assets at December 31, 2024 (3)		2,588,731			56,415,104		964,744			59,968,579

⁽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 items such as insurance, consulting, research, professional fees, and travel.

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

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

Sales by territory are shown below:

	Three months ended March 31, 2025		Three months ended March 31, 2024
Canada	$	288,094	$	88,478
United States and abroad		7,185,598		9,136,394
Total	$	7,473,692	$	9,224,872

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

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

	March 31, 2025		December 31, 2024
Canada	$	113,397	$	116,496
United States		21,575,985		21,683,963
Total	$	21,689,382	$	21,800,459