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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)

3 Months Ended

Mar. 31, 2026

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	March 31, 2026		December 31, 2025
Raw materials	$	827,457	$	845,080
Finished goods		518,802		493,411
Total	$	1,346,259	$	1,338,491
Allowance for obsolete inventory
Opening allowance		1,042,169		1,008,049
Additional allowance		1,400		34,310
Earlier year allowance/(reversal) write back		-		-
Closing allowance		1,043,569		1,042,359
Total	$	302,690	$	296,132

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $1,400 and $9,858, for the periods ended March 31, 2026, and March 31, 2025, respectively.

- Definition

Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.

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