21. DISAGGREGATED EXPENSES

9 Months Ended

Sep. 30, 2025

Notes

21. DISAGGREGATED EXPENSES

21.DISAGGREGATED EXPENSES 

Cost of sales consisted of the following for the three and nine months ended September 30:

		Three		Three		Nine		Nine
		Months		Months		Months		Months
		Ended		Ended		Ended		Ended
		September 30,		September 30,		September 30,		September 30,
		2025		2024		2025		2024
Crude Oil	$	1,194,132	$	2,578,024	$	8,707,452	$	13,478,422
Fuels and chemicals		327,623		7,530		1,139,356		23,803
Freight out		73,323		379,931		1,262,592		1,936,407
Freight in		89,259		112,376		912,974		696,786
Salary and wages		314,442		552,070		944,082		1,208,851
Depreciation and amortization		313,963		937,173		866,473		1,174,117
Repairs and maintenance		52,880		22,156		212,520		229,887
Other		22,104		161,579		59,777		246,280
	$	2,387,726	$	4,750,839	$	14,105,226	$	18,994,553

General and administrative expenses consisted of the following for the three and nine months ended September 30:

	Three	Three	Nine	Nine
	Months	Months	Months	Months
	Ended	Ended	Ended	Ended
	September 30,	September 30,	September 30,	September 30,
	2025	2024	2025	2025
Professional fees	542,411	382,688	2,006,484	920,378
Executive compensation	661,214	549,061	2,067,905	1,692,269
Insurance	171,507	150,516	495,200	479,600
Travel	706	27,252	104,854	158,748
Lease and utilities	50,052	113,590	164,662	200,090
Other	26,029	9,795	86,917	154,244
Bank charges	11,189	11,840	18,113	136,477
Licenses	(11,987)	13,384	3,178	36,068
Auto	48,349	21,510	106,583	79,544
	1,499,470	1,279,636	5,053,896	3,857,418

Professional fees included the following for the three and nine months ended September 30:

	Three Months	Three Months	Nine Months	Nine Months
	September 30,	September 30,	September 30,	September 30,
	2025	2024	2025	2024
Business development	300,506	119,237	1,303,070	216,636
Auditor	103,072	10,730	340,046	233,885
Legal	75,033	109,624	158,136	149,717
Membership and subscriptions	47,386	(15,906)	108,443	56,299
Investor relations	17,262	98,725	38,004	161,363
Tax	(553)	10,321	29,464	10,320
Environmental	7,478	69,141	29,321	71,145
Other	(7,773)	(19,184)	-	21,013
	542,411	382,688	2,006,484	920,378