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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)
6 Months Ended
Jun. 30, 2025
Policies  
Inventory

Inventory

 

Inventory is stated at the lower of cost or market.  The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following:

 

Location : Vista, CA

 

 

June 30,

 

 

December 31,

 

 

 

2025

 

 

2024

Raw materials

 

$

812,397 

 

$

841,054 

Finished goods

 

 

539,581 

 

 

434,611 

Total

 

$

1,351,978 

 

$

1,275,665 

Allowance for obsolete inventory

 

 

 

 

 

 

Opening allowance

 

 

1,008,049 

 

 

922,878 

Allowance (Reversal) for the Year

 

 

18,068 

 

 

85,171 

Closing allowance

 

 

1,026,117 

 

 

1,008,049 

Total

 

$

325,861 

 

$

267,616 

 

The Company has established an allowance for obsolete inventory.  Expense for obsolete inventory was $18,068 and $85,171, for the periods ended June 30, 2025, and December 31, 2024, respectively.