Segment information

3 Months Ended

Mar. 31, 2025

Segment Reporting [Abstract]

Segment information

18. Segment information

The Company provides rehabilitation services to customers in the U.S. These services are provided to customers at its Evernia, Addiction Recovery Institute of America facility located in West Palm Beach and its Addiction Recovery Institute of America, located in Kentucky. These facilities are regarded as one reporting segment.

The Company’s CODM reviews financial information presented and decides how to allocate resources based on net operating income (loss). Net income (loss) is used for evaluating financial performance.

Significant segment expenses include Salaries and wages, rent expense, professional fees, management fees, food expenses, marketing and advertising expenses, insurance expenses and depreciation and amortization expenses. Other operating expenses include all remaining costs necessary to operate our business, which primarily include other administrative expenses. The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM.

The segment operating results of the one reportable segment for the three months ended March 31, 2025 is disclosed as follows:

	Three months ended   March 31, 2025
	Detox and rehab Services
Revenue	$	3,517,775
Salaries and wages		2,063,298
Rent expense		739,801
Professional fees		356,112
Client related expenses		295,408
Marketing and advertising expenses		117,238
Insurance expenses		108,141
Other operating expenses		288,958
Depreciation and amortization expense		196,221
Operating loss		(647,402	)
Other (expense) income
Other income		172,240
Interest income		1,219
Interest expense		(292,857	)
Amortization of debt discount		(129,882	)
Foreign exchange movements		(757	)
Net loss before income taxes	$	(897,439	)

The segment operating results of the reportable segments for the three months ended March 31, 2024 is disclosed as follows:

		Three months ended March 31, 2024
		Detox and rehab Services
Revenue	$		1,300,100
Salaries and wages			727,741
Rent expense			265,132
Professional fees			150,550
Client related expenses			107,282
Marketing and advertising expenses			44,096
Insurance expenses			36,869
Other operating expenses			86,299
Depreciation and amortization expense			111,206
Operating loss			(229,075	)
Other (expense) income
Interest income			575
Interest expense			(93,186	)
Amortization of debt discount			(63,162	)
Foreign exchange movements			10,645
Net loss before income taxes	$		(374,203	)