Segment Reporting

6 Months Ended

Jun. 30, 2021

Segment Reporting [Abstract]

Segment Reporting

Note 8. 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.

	Three Months Ended June 30 (unaudited)
	Legacy SSA Products						High Pressure Gas Systems						Ultra Portable Tankless Dive Systems						Total Company
	2021			2020			2021			2020			2021			2020			2021			2020
Net Revenues	$	976,973		$	626,389		$	207,565		$	75,170		$	528,380		$	618,969		$	1,712,918		$	1,320,528
Cost of Revenue	$	(668,246	)		(310,595	)		(113,499	)		(35,487	)		(333,864	)		(477,655	)		(1,115,609	)		(823,737	)
Gross Profit		308,727			315,794			94,066			39,683			194,516			141,314			597,309			496,791
Depreciation		4,748			2,039			-			-			2,418			4,837			7,166			6,876
Income (loss) from Operations	$	(314,279	)	$	(408,031	)	$	40,224		$	534		$	26,445		$	(170	)	$	(247,610	)	$	(407,667	)

	Six months ended June 30 (unaudited)
		Legacy SSA Products						High Pressure Gas Systems						Ultra Portable Tankless Dive Systems						Total Company
		2021			2020			2021			2020			2021			2020			2021			2020
Net Revenues		$	1,443,016		$	920,507		$	357,693		$	273,386		$	862,978		$	761,424		$	2,663,687		$	1,955,317
Cost of Revenue			(1,038,072	)		(538,782	)		(194,677	)		(185,287	)		(522,657	)		(631,564	)		(1,755,406	)		(1,355,633	)
Gross Profit			404,944			381,725			163,016			88,099			340,321			129,860			908,281			599,684
Depreciation			8,560			3,155			-			-			4,836			7,254			13,396			10,409
Income (loss) from operations		$	(758,430	)	$	(614,687	)	$	49,590		$	(2,237	)	$	14,060		$	(81,521	)		(694,780	)	$	(698,445	)
Total Assets		$	1,529,702		$	1,433,698		$	302,088		$	187,371		$	673,255		$	632,123			2,505,045		$	2,253,192