Acquisition (Tables)

12 Months Ended

Dec. 31, 2022

Acquisition (Tables)

Schedule of Assets Acquired of Purchase Price

Description	Amount
Assets
Cash	$	13,136
Account receivables		93,970
Prepaids		2,594
Deposits		21,419
Intangible assets, trademarks/tradenames		114,000
Intangible assets, customer relationships		345,000
Fixed assets - net		30,697
Liabilities
Account payables		(345,057	)
Accrued liabilities		(1,939	)
Net assets		273,820
Goodwill		1,282,072
Total Purchase Price	$	1,555,892

Schedule of purchase price allocation of the Avail Transaction

	Initial			Final
Description	Allocation			Allocation
Assets
Cash	$	988,870		$	988,870
Account receivables		395,144			395,144
Inventories		486,736			486,736
Prepaid expenses		93,727			93,727
Intangible assets - Trademarks/Tradenames		-			1,272,000
Intangible assets - Customer Relationships		-			1,464,000
Fixed assets - net		247,038			247,038
Right-of-use assets		609,511			609,511
Other assets		13,268			13,268
Liabilities
Account payables		(562,778	)		(562,778	)
Accrued liabilities		(653,289	)		(653,289	)
Operating lease liabilities		(609,511	)		(609,511	)
Net assets		1,008,716			3,744,716
Goodwill		3,491,284			972,272
Total Purchase Price	$	4,500,000		$	4,716,988