ORGANIZATION AND NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2025

ORGANIZATION AND NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Business Acquisitions

Consideration
Cash	$	5,331,120
Fair value of common stock issued		138,667
Fair value of total consideration transferred	$	5,469,787
Recognized amounts of identifiable assets acquired
Financial assets	$	1,796,911
Inventory		297,340
Property, plant and equipment		7,488,818
Identifiable intangible assets		562,200
Financial liabilities		(3,235,233	)
Total identifiable net assets	$	6,910,036
Bargain purchase gain	$	1,440,249

Schedule of Accounts Receivable & Allowance for Doubtful Accounts

	June 30, 2025
Balance as of January 1, 2025	$	22,799,219
Provisions for credit losses		-
Write-offs		-
Foreign exchange adjustments		3,031,243
Other adjustments		-
Balance as of June 30, 2025	$	25,830,462

Schedule of Property and Equipment, useful life

	Estimated Useful Life
Leasehold improvements and technical works	Lesser of lease term or 25 years
Buildings	25-30 years
Vehicles	6 years
Machinery	20 years
Furniture, fixtures and equipment	5–10 years
Computers and software	3-5 years

Schedule of weighted average number of shares

	Three months ended,
	June 30, 2025		June 30, 2024
Weighted average number of common shares outstanding Basic		28,753,492		17,834,023
Potentially dilutive common stock equivalents
Weighted average number of common and equivalent shares outstanding – Diluted		28,753,492		17,834,023

	Six months ended,
	June 30, 2025		June 30, 2024
Weighted average number of common shares outstanding Basic		27,403,053		17,025,203
Potentially dilutive common stock equivalents		-		-
Weighted average number of common and equivalent shares outstanding – Diluted		27,403,053		17,025,203

Schedule of antidilutive securities

	June 30, 2025		June 30, 2024
Warrants		12,926,506		8,558,380
Shares issuable upon conversion of convertible debt		4,943,260		-
Total		17,860,766		8,558,380