NOTE

— SEGMENT AND GEOGRAPHIC DATA

We conduct our business through

two

reportable segments: Dental and Medical. These segments offer different products and services to different customer base. The Company provides general corporate services to its segments; however, these services are

not

considered when making operating decisions and assessing segment performance. These services are reported under “Corporate Services” below and these include costs associated with executive management, investor relations, patents, trademarks, licensing agreements, new instruments developments, financing activities and public company compliance.

The following tables present information about our reportable and operating segments:

Net Sales:	Three months ended March 31, 2021		Three months ended March 31, 2020

Dental	$	2,853,657	$	1,803,586
Medical		71,050		7,800
Total net sales	$	2,924,707	$	1,811,386

Operating Income (Loss):	Three months ended March 31, 2021			Three months ended March 31, 2020

Dental	$	1,126,069		$	576,386
Medical		(895,781	)		(669,814	)
Corporate		(1,214,661	)		(1,515,178	)
Total operating loss	$	(984,373	)	$	(1,608,606	)

Depreciation and Amortization	Three months ended March 31, 2021		Three months ended March 31, 2020

Dental	$	1,706	$	5,699
Medical		3,851		3,712
Corporate		15,367		27,808
Total depreciation and amortization	$	20,924	$	37,219

Income (loss) before taxes and equity in earnings of affiliates:	Three months ended March 31, 2021			Three months ended March 31, 2020

Dental	$	1,125,154		$	572,289
Medical		(897,051	)		(669,814	)
Corporate		(1,215,011	)		(1,515,178	)
Total loss before taxes and equity in earnings of affiliate	$	(986,908	)	$	(1,612,703	)

Total Assets:	March 31, 2021		December 31, 2020

Dental	$	6,954,380	$	6,035,645
Medical		1,019,186		923,658
Corporate		14,667,467		12,612,147
Total assets	$	22,641,033	$	19,571,450

The following table presents information about our operations by geographic area for

three

months ended

March 31, 2021

and

2020

. Net sales by geographic area are based on the respective locations of our subsidiaries:

	Three months ended March 31, 2021						Three months ended March 31, 2020
	Dental		Medical		Total		Dental		Medical		Total
Domestic: US/Canada
Instruments	$	176,016	$	-	$	176,016	$	525	$	-	$	525
Handpieces		794,984		8,150		803,134		697,360		-		697,360
Accessories		17,908				17,908		22,506		-		22,506
Total Domestic US	$	988,908	$	8,150	$	997,058	$	720,391	$	-	$	720,391

International: Rest of World
Instruments	$	383,255	$	42,500	$	425,755	$	242,504	$	7,600	$	250,104
Handpieces		954,534		20,400		974,934		830,208		200		830,408
Accessories		20,560		-		20,560		10,483		-		10,483
Total International	$	1,358,349	$	62,900	$	1,421,249	$	1,083,195	$	7,800	$	1,090,995

International: China
Instruments	$	150,000	$	-	$	150,000	$	-	$	-	$	-
Handpieces		356,400		-		356,400		-		-		-
Other		-		-		-		-		-		-
Total International	$	506,400	$	-	$	506,400	$	-	$	-	$	-

Total Product Sales	$	2,856,658	$	71,050	$	2,924,707	$	1,803,586	$	7,800	$	1,811,386