Segment Reporting

9 Months Ended

Sep. 30, 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 systems 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 September 30 (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	$	942,411		$	913,785		$	76,093		$	350,839		$	476,963		$	980,169		$	667,191		$	471,051		$	119,348		$	92,959		$	2,282,006		$	2,808,804
Cost of Revenue		(715,309	)		(578,234	)		(77,147	)		(254,649	)		(324,799	)		(587,997	)		(352,444	)		(321,984	)		(74,941	)		(109,083	)		(1,544,635	)		(1,851,948	)
Depreciation/Amortization		2,792			4,370			-			-			7,885			4,479			28,928			19,054			2,501			2,637			42,106			30,540
Gross Profit		227,105			335,551			(1,054	)		96,190			152,164			392,172			314,747			149,067			44,407			(16,124	)		737,371			956,856
Income (loss) from Operations	$	104,433		$	(154,667	)	$	(89,959	)	$	6,904		$	(176,477	)	$	14,699		$	92,948		$	(91,169	)	$	(7,932	)	$	(48,408	)		(77,773	)		(272,640	)

													Nine Months ended September 30 (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	$	2,005,718		$	2,291,916		$	651,579		$	897,849		$	1,540,298		$	2,659,027		$	1,539,675		$	1,192,986		$	255,501		$	143,233		$	5,992,771		$	7,185,011
Cost of Revenue		(1,612,265	)		(1,598,618	)		(441,587	)		(555,688	)		(1,045,784	)		(1,574,982	)		(953,752	)		(837,054	)		(162,571	)		(123,219	)		(4,215,959	)		(4,689,561	)
Depreciation/Amortization		11,365			13,109			-			-			15,534			13,435			87,021			68,161			7,423			2,637			121,343			97,342
Gross Profit		393,453			693,298			209,992			342,161			494,514			1,084,045			585,923			355,932			92,930			20,014			1,776,812			2,495,450
Income (loss) from operations	$	(44,897	)	$	(859,224	)	$	(81,643	)	$	89,068		$	(371,095	)		48,922		$	(10,960	)	$	(259,274	)	$	(51,761	)	$	(45,171	)		(560,356	)	$	(1,025,679	)
Total Assets	$	1,293,941		$	1,511,872		$	311,831		$	383,827		$	624,592		$	1,193,570		$	2,465,100		$	2,739,757		$	194,286		$	249,898		$	5,031,375		$	6,078,924