Segments

12 Months Ended

Dec. 31, 2022

Segment Reporting [Abstract]

Segments

Note 16. Segments

The Company has five operating segments as described below:

1.	SSA Products, which sells recreational multi-diver surface supplied air 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.
4.	Redundant Air Tank Systems, which manufactures and distributes a line of high-pressure tanks and redundant air systems for the military and recreational diving industries.
5.	Guided Tour and Retail, which provides guided tours using the BLU3 technology, and also operates as a retail store for the diving community.

	Year ended December 31
	Legacy SSA Products						High Pressure Gas Systems						Ultra-Portable Tankless Dive Systems						Redundant Air Tank Systems						Guided Tour Retail					Total Company
	2022			2021			2022			2021			2022			2021			2022			2021			2022			2021		2022			2021
Net Revenues	$	2,601,622		$	2,897,210		$	1,118,081		$	616,039		$	3,052,193		$	2,241,359		$	1,592,602		$	472,771		$	212,876		$	-	$	8,577,373		$	6,227,379
Cost of Revenue		(1,941,570	)		(2,161,396	)		(690,415	)		(386,517	)		(1,866,850	)		(1,437,512	)		(1,109,340	)		(352,395	)		(174,999	)		-		(5,783,173	)		(4,337,820	)
Gross Profit		660,052			735,814			427,666			229,522			1,185,343			803,847			483,262			120,016			37,877			-		2,794,200			1,889,199
Depreciation/Amortization		17,487			17,447			-			-			17,913			14,479			105,677			24,546			13,348			-		154,425			56,472
Income (loss) from operations	$	(1,161,446	)	$	(1,778,463	)	$	84,342		$	17,980		$	(193,777	)	$	32,995		$	(340,435	)	$	(125,215	)	$	(78,581	)	$	-		(1,850,397	)	$	(1,852,703	)
																															-
Total Assets	$	1,354,034		$	1,346,096		$	415,354		$	346,499		$	984,946		$	903,718		$	2,672,134		$	2,077,648		$	239,016		$	-	$	5,665,484		$	4,673,961