Segment Reporting

9 Months Ended

Sep. 30, 2020

Segment Reporting [Abstract]

Segment Reporting

Note 9. Segment Reporting

The Company has three operating segments as described below:

1. Legacy SSA Products, which sells recreational hookah diving systems.

2. High Pressure Gas Systems, which sells high pressure air and industrial gas compressor packages.

3. Ultra Portable Tankless Dive Systems, which sells next generation electric surface supply air diving systems and electric shallow dive system that are battery operated and completely portable to the user. This segment also developed the technology behind the BLU Vent and was the recipient of the third party purchase order on behalf of the US Department of Defense.

	Three Months Ended
	September 30
	Legacy SSA Products						High Pressure Gas Systems						Ultra Portable Tankless Dive Systems						Total Company
	2020			2019			2020			2019			2020			2019			2020			2019
Net revenues	$	1,271,668		$	683,043		$	78,997		$	158,370		$	319,994		$	-		$	1,670,659		$	841,413
Cost of revenue		(763,157	)		(555,818	)		(45,079	)		(58,560	)		(182,632	)		-			(990,868	)		(614,378	)
Gross profit	$	508,511		$	127,225		$	33,918		$	99,810		$	137,362		$	-		$	679,791		$	227,035
Depreciation	$	1,950		$	3,563		$	-		$	-		$	2,419		$	-		$	4,369		$	3,563
Income (loss) from operations	$	135,302		$	(246,475	)	$	(35,063	)	$	3,680		$	(41,248	)	$	(77,153	)	$	58,991		$	(319,948	)

	Nine Months Ended
	September 30
	Legacy SSA Products						High Pressure Gas Systems						Ultra Portable Tankless Dive Systems						Total Company
	2020			2019			2020			2019			2020			2019			2020			2019
Net revenues	$	2,192,175		$	1,762,523		$	352,383		$	471,063		$	1,081,418		$	-		$	3,625,976		$	2,233,586
Cost of revenue		(1,301,939	)		(1,375,036	)		(230,366	)		(338,667	)		(814,196	)		-			(2,346,501	)		(1,713,703	)
Gross profit	$	890,236		$	387,487		$	122,017		$	132,396		$	267,222		$	-		$	1,279,475		$	519,883
Depreciation	$	5,105		$	4,689		$	-		$	-		$	9,672		$	-		$	14,777		$	4,689
Loss from operations	$	(479,387	)	$	(458,213	)	$	(37,300	)	$	(115,172	)	$	(122,767	)	$	(247,104	)	$	(639,454	)	$	(820,489	)
Total Assets	$	1,646,192		$	1,415,903		$	193,019		$	176,855		$	654,427		$	191,872		$	2,493,638		$	1,784,630