Segment Reporting

3 Months Ended

Mar. 31, 2023

Segment Reporting [Abstract]

Segment Reporting

Note 10. Segment Reporting

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.

Three Months Ended

March 31

(unaudited)

	Legacy SSA Products						High Pressure Gas Systems						Ultra Portable Tankless Dive Systems						Redundant Air Tank Systems						Guided Tour Retail					Total Company
	2023			2022			2023			2022			2023			2022			2023			2022			2023			2022		2023			2022
Net Revenues	$	455,380		$	581,109		$	234,880		$	276,817		$	476,915		$	794,587		$	392,976		$	322,456		$	78,902		$	-	$	1,639,053		$	1,974,969
Cost of Revenue		(417,814	)		(461,958	)		(124,186	)		(160,791	)		(344,516	)		(416,958	)		(287,740	)		(259,502	)		(50,771	)		-		(1,225,028	)		(1,299,209	)
Gross Profit		37,566			119,151			110,694			116,026			132,398			377,629			105,236			62,954			28,131			-		414,025			675,760
Depreciation/Amortization		3,913			4,370			-			-			5,043			4,478			29,166			25,011			1,607			-		39,730			33,859
Income (loss) from operations	$	(114,275	)	$	(369,590	)	$	29,322		$	40,459		$	(103,210	)	$	16,672		$	(104,260	)	$	(121,530	)	$	(20,302	)	$	-		(312,724	)	$	(433,899	)
																															-
Total Assets	$	1,312,440		$	1,503,762		$	400,082		$	460,496		$	878,287		$	1,037,192		$	2,506,422		$	1,995,439		$	222,497		$	-	$	5,319,729		$	4,996,889