Flexible Solutions International (FSI) 10-Q14 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-31540
Entity Registrant Name	FLEXIBLE SOLUTIONS INTERNATIONAL INC.
Entity Central Index Key	0001069394
Entity Tax Identification Number	71-1630889
Entity Incorporation, State or Country Code	A0
Entity Address, Address Line One	6001 54 Ave.
Entity Address, City or Town	Taber
Entity Address, State or Province	AB
Entity Address, Country	CA
Entity Address, Postal Zip Code	T1G 1X4
City Area Code	(403)
Local Phone Number	223-2995
Title of 12(b) Security	Common Stock
Trading Symbol	FSI
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,435,532

Condensed Interim Consolidated

Condensed Interim Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current
Cash and cash equivalents	$ 8,943,972	$ 6,115,099
Term deposits	1,010,241	700,000
Accounts receivable, net (Note 4)	6,914,321	9,449,857
Inventories (Note 5)	9,440,152	14,419,430
Prepaid expenses	1,940,601	310,297
Total current assets	28,249,287	30,994,683
Property, equipment and leaseholds, net (Note 6)	12,940,325	9,709,288
Right of use assets (Note 3)	128,484	167,222
Intangible assets (Note 8)	2,320,000	2,440,000
Long term deposits (Note 9)	396,154	8,540
Investments (Note 10)	6,251,818	5,458,895
Goodwill (Note 8)	2,534,275	2,534,275
Deferred tax asset	274,289	274,289
Total Assets	53,094,632	51,587,192
Current
Accounts payable	2,048,419	873,904
Accrued liabilities	811,180	959,856
Deferred revenue	18,220	387,763
Income taxes payable	5,240,892	4,486,350
Short term line of credit (Note 11)		2,818,591
Current portion of lease liability (Note 3)	59,160	58,080
Current portion of long term debt (Note 12)	830,760	717,612
Total current liabilities	9,008,631	10,302,156
Lease liability (Note 3)	69,324	109,142
Deferred income tax liability	500,459	500,459
Long term debt (Note 12)	7,029,461	5,436,465
Total Liabilities	16,607,875	16,348,222
Stockholders’ Equity
Common stock, value	12,436	12,426
Capital in excess of par value	18,079,409	17,523,345
Other comprehensive loss	(605,465)	(805,799)
Accumulated earnings	16,253,260	15,903,964
Total stockholders’ equity – controlling interest	33,739,640	32,633,936
Non-controlling interests (Note 15)	2,747,117	2,605,034
Total Stockholders’ Equity	36,486,757	35,238,970
Total Liabilities and Stockholders’ Equity	$ 53,094,632	$ 51,587,192

Condensed Interim Consolidate_2

Condensed Interim Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, shares authorized	50,000,000	50,000,000
Common stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.01	$ 0.01
Common stock, shares issued	12,435,532	12,426,260
Common stock, shares outstanding	12,435,532	12,426,260

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Sales	$ 8,720,621	$ 11,685,107	$ 28,899,429	$ 33,633,530
Cost of sales	7,248,266	8,502,551	21,303,229	22,777,467
Gross profit	1,472,355	3,182,556	7,596,200	10,856,063
Operating Expenses
Wages	545,255	587,935	2,004,568	1,890,727
Administrative salaries and benefits	392,051	220,406	1,179,370	681,017
Insurance	218,723	185,371	648,698	508,056
Office and miscellaneous	181,349	111,832	355,139	271,144
Interest expense	119,599	80,609	369,967	190,366
Professional fees	97,057	131,602	239,356	597,505
Travel	60,796	27,659	187,060	120,185
Consulting	57,941	85,477	190,171	248,168
Research	52,834	19,088	90,169	63,345
Advertising and promotion	50,909	32,705	161,318	124,910
Lease expense	28,775	30,284	81,715	124,123
Investor relations and transfer agent fee	26,626	34,440	149,511	100,317
Telecommunications	15,640	10,879	38,650	31,438
Utilities	12,249	5,451	25,223	20,635
Shipping	6,032	6,042	15,798	18,943
Currency exchange	(6,808)	(20,983)	9,693	(9,351)
Commissions		529	2,985	61,459
Total operating expenses	1,859,028	1,549,326	5,749,391	5,042,987
Operating income	(386,673)	1,633,230	1,846,809	5,813,076
Gain on acquisition of ENP Peru				335,051
Gain on investment	97,254	(451)	423,957	213,865
Interest income	5,380	37,213	58,565	69,354
Income before income tax	(284,039)	1,669,992	2,329,331	6,431,346
Income taxes
Income tax expense	(219,712)	(349,181)	(873,861)	(1,604,429)
Net income for the period including non-controlling interests	(503,751)	1,320,811	1,455,470	4,826,917
Less: Net income attributable to non-controlling interests	(214,410)	(212,680)	(479,397)	(523,272)
Net income attributable to controlling interest	$ (718,161)	$ 1,108,131	$ 976,073	$ 4,303,645
Income per share (basic)	$ (0.06)	$ 0.09	$ 0.08	$ 0.35
Income per share (diluted)	$ (0.06)	$ 0.09	$ 0.08	$ 0.34
Weighted average number of common shares (basic)	12,435,532	12,384,746	12,434,669	12,376,818
Weighted average number of common shares (diluted)	12,496,748	12,417,026	12,517,064	12,479,769
Other comprehensive income:
Net income	$ (503,751)	$ 1,320,811	$ 1,455,470	$ 4,826,917
Unrealized gain (loss) on foreign currency translations	140,928	(70,167)	200,334	(29,531)
Total comprehensive income	(362,823)	1,250,644	1,655,804	4,797,386
Comprehensive income – non-controlling interest	(214,410)	(212,680)	(479,397)	(523,272)
Comprehensive income attributable to Flexible Solutions International Inc.	$ (577,233)	$ 1,037,964	$ 1,176,407	$ 4,274,114

Condensed Interim Consolidate_4

Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net income for the period including non-controlling interests	$ 1,455,470	$ 4,826,917
Adjustments to reconcile net income to net cash:
Stock based compensation	542,474	164,659
Depreciation and amortization	1,215,171	811,877
Lease right of use depreciation	38,738	37,748
Lease right of use financing	4,822	6,687
Gain on investment	(423,957)	(213,865)
Gain on ENP Peru		(335,051)
Changes in non-cash working capital items:
(Increase) decrease in accounts receivable	2,535,536	(2,638,030)
(Increase) decrease in inventory	4,520,141	(4,780,381)
Increase in prepaid expenses	(1,630,304)	(50,749)
Increase (decrease) in accounts payable and accrued liabilities	1,484,976	(22,484)
Increase in income taxes payable	754,542	1,604,429
Increase (decrease) in deferred revenue	(369,543)	(70,295)
Cash provided by (used in) operating activities	10,128,066	(658,538)
Investing activities
Non-controlling interest of 317 Mendota	200,000
Long term deposits	(387,614)
Additional investment in Trio	(470,000)
Proceeds of equity investment	101,034	108,750
Net purchase of property, equipment and leaseholds	(4,326,208)	(647,232)
Acquisition of ENP Peru		(499,329)
Cash used in investing activities	(4,882,788)	(1,037,811)
Financing activities
Repayment of short term line of credit	(2,818,591)	(276,079)
Repayment of long term debt	(542,148)	(2,117,928)
Loan proceeds received	2,248,292	2,194,000
Dividends paid	(626,777)
Lease payments	(43,560)	(44,435)
Distributions to non-controlling interests	(537,314)	(499,789)
Proceeds from issuance of common stock	13,600	74,020
Cash used in financing activities	(2,306,498)	(670,211)
Effect of exchange rate changes on cash	200,334	(29,531)
Inflow (outflow) of cash	3,139,114	(2,396,091)
Cash and cash equivalents, beginning	6,815,099	6,735,574
Cash resources	9,954,213	4,339,483
Cash and cash equivalents consists of:
Cash	8,943,972	4,339,483
Term Deposits	1,010,241
Supplemental disclosure of cash flow information:
Income taxes paid	119,319
Interest paid	369,967	190,366
Inventory additions in accounts payable	$ 1,252,540	$ 422,340

Condensed Interim Consolidate_5

Condensed Interim Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Capital in Excess of Par Value [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021	$ 12,355	$ 16,983,648	$ 8,882,360	$ (775,730)	$ 25,102,633	$ 2,602,843	$ 27,705,476
Balance, shares at Dec. 31, 2021	12,355,246
Translation adjustment				42,543	42,543		42,543
Net income			1,533,059		1,533,059	144,477	1,677,536
Common stock issued	$ 23	56,917			56,940		56,940
Common stock issued, shares	22,500
Stock-based compensation		54,271			54,271		54,271
Distributions to non-controlling interests						(265,922)	(265,922)
Balance at Mar. 31, 2022	$ 12,378	17,094,836	10,415,419	(733,187)	26,789,446	2,481,398	29,270,844
Balance, shares at Mar. 31, 2022	12,377,746
Balance at Dec. 31, 2021	$ 12,355	16,983,648	8,882,360	(775,730)	25,102,633	2,602,843	27,705,476
Balance, shares at Dec. 31, 2021	12,355,246
Net income							4,826,917
Balance at Sep. 30, 2022	$ 12,385	17,222,297	13,186,005	(805,261)	29,615,426	2,626,326	32,241,752
Balance, shares at Sep. 30, 2022	12,384,746
Balance at Dec. 31, 2021	$ 12,355	16,983,648	8,882,360	(775,730)	25,102,633	2,602,843	27,705,476
Balance, shares at Dec. 31, 2021	12,355,246
Balance at Dec. 31, 2022	$ 12,426	17,523,345	15,903,964	(805,799)	32,633,936	2,605,034	35,238,970
Balance, shares at Dec. 31, 2022	12,426,260
Balance at Mar. 31, 2022	$ 12,378	17,094,836	10,415,419	(733,187)	26,789,446	2,481,398	29,270,844
Balance, shares at Mar. 31, 2022	12,377,746
Translation adjustment				(1,907)	(1,907)		(1,907)
Net income			1,662,455		1,662,455	166,115	1,828,570
Common stock issued	$ 7	17,073			17,080		17,080
Common stock issued, shares	7,000
Stock-based compensation		55,194			55,194		55,194
Distributions to non-controlling interests						(116,934)	(116,934)
Balance at Jun. 30, 2022	$ 12,385	17,167,103	12,077,874	(735,094)	28,522,268	2,530,579	31,052,847
Balance, shares at Jun. 30, 2022	12,384,746
Translation adjustment				(70,167)	(70,167)		(70,167)
Net income			1,108,131		1,108,131	212,680	1,320,811
Stock-based compensation		55,194			55,194		55,194
Distributions to non-controlling interests						(116,933)	(116,933)
Balance at Sep. 30, 2022	$ 12,385	17,222,297	13,186,005	(805,261)	29,615,426	2,626,326	32,241,752
Balance, shares at Sep. 30, 2022	12,384,746
Balance at Dec. 31, 2022	$ 12,426	17,523,345	15,903,964	(805,799)	32,633,936	2,605,034	35,238,970
Balance, shares at Dec. 31, 2022	12,426,260
Translation adjustment				(167,239)	(167,239)		(167,239)
Net income			884,369		884,369	80,125	964,494
Common stock issued	$ 10	13,590			13,600		13,600
Common stock issued, shares	9,272
Stock-based compensation		185,298			185,298		185,298
Balance at Mar. 31, 2023	$ 12,436	17,722,233	16,788,333	(973,038)	33,549,964	2,685,159	36,235,123
Balance, shares at Mar. 31, 2023	12,435,532
Balance at Dec. 31, 2022	$ 12,426	17,523,345	15,903,964	(805,799)	32,633,936	2,605,034	35,238,970
Balance, shares at Dec. 31, 2022	12,426,260
Net income							1,455,470
Balance at Sep. 30, 2023	$ 12,436	18,079,409	16,253,260	(605,465)	33,739,640	2,747,117	36,486,757
Balance, shares at Sep. 30, 2023	12,435,532
Balance at Mar. 31, 2023	$ 12,436	17,722,233	16,788,333	(973,038)	33,549,964	2,685,159	36,235,123
Balance, shares at Mar. 31, 2023	12,435,532
Translation adjustment				226,645	226,645		226,645
Net income			809,865		809,865	184,862	994,727
Stock-based compensation		181,228			181,228		181,228
Dividends paid			(626,777)		(626,777)		(626,777)
Non-controlling interest of 317 Mendota LLC						200,000	200,000
Distributions to non-controlling interests						(387,696)	(387,696)
Balance at Jun. 30, 2023	$ 12,436	17,903,461	16,971,421	(746,393)	34,140,925	2,682,325	36,823,250
Balance, shares at Jun. 30, 2023	12,435,532
Translation adjustment				140,928	140,928		140,928
Net income			(718,161)		(718,161)	214,410	(503,751)
Stock-based compensation		175,948			175,948		175,948
Distributions to non-controlling interests						(149,618)	(149,618)
Balance at Sep. 30, 2023	$ 12,436	$ 18,079,409	$ 16,253,260	$ (605,465)	$ 33,739,640	$ 2,747,117	$ 36,486,757
Balance, shares at Sep. 30, 2023	12,435,532

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 30, 2023
Accounting Policies [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION These interim condensed consolidated financial statements (“consolidated financial statements”) include the accounts of Flexible Solutions International, Inc. (the “Company”), its wholly-owned subsidiaries Flexible Fermentation Ltd., NanoChem Solutions Inc. (“NanoChem”), Flexible Solutions Ltd., Flexible Biomass LP, FS Biomass Inc., NCS Deferred Corp., Natural Chem SEZC Ltd., InnFlex Holdings Inc., ENP Peru Investments LLC (“ENP Peru”), its 100 65 In 2022, NanoChem purchased an additional 50 91.67 8.33 65 8.33 In June 2023, the Company purchased an 80 20 The Company and its subsidiaries develop, manufacture and market specialty chemicals which slow the evaporation of water. One product, HEATSAVR®, is marketed for use in swimming pools and spas where its use, by slowing the evaporation of water, allows the water to retain a higher temperature for a longer period of time and thereby reduces the energy required to maintain the desired temperature of the water in the pool. Another product, WATERSAVR®, is marketed for water conservation in irrigation canals, aquaculture, and reservoirs where its use slows water loss due to evaporation. In addition to the water conservation products, the Company also manufactures and markets water-soluble chemicals utilizing thermal polyaspartate biopolymers (hereinafter referred to as “TPAs”), which are beta-proteins manufactured from the common biological amino acid, L-aspartic. TPAs can be formulated to prevent corrosion and scaling in water piping within the petroleum, chemical, utility and mining industries. TPAs are also used as proteins to enhance fertilizers in improving crop yields and can be used as additives for household laundry detergents, consumer care products and pesticides. The TPA division also manufactures two nitrogen conservation products for agriculture that slows nitrogen loss from fields.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	2. SIGNIFICANT ACCOUNTING POLICIES The condensed interim consolidated financial statements of the Company have been prepared by management in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information, applied on a basis consistent for all periods. Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for a complete set of financial statements. These consolidated financial statements and notes thereto should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Securities and Exchange Commission on March 31, 2023. In the opinion of management, all adjustments of a normal recurring nature considered necessary for a fair presentation have been included. The results of operations of any interim period are not necessarily indicative of the results of operations to be expected for the full fiscal year. (a) Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original or remaining maturity of less than three months at the date of purchase to be cash equivalents. Cash and cash equivalents are maintained with several financial institutions. (b) Term Deposits The deposits maintained by the Company with banks comprises term deposits. The Company has two term deposits, the first for $ 700,000 8.25 150 300,000 (c) Inventories and Cost of Sales The Company has three major classes of inventory: completed goods, work in progress and raw materials and supplies. In all classes inventories are stated at the lower of cost and net realizable value. Cost is determined on a first-in, first-out basis or weighted average cost formula to inventories in different subsidiaries. Cost of sales includes all expenditures incurred in bringing the goods to the point of sale. Inventory costs and costs of sales include direct costs of the raw material, inbound freight charges, warehousing costs, handling costs (receiving and purchasing) and utilities and overhead expenses related to the Company’s manufacturing and processing facilities. Shipping and handling charges billed to customers are included in revenue (2023 - $ 381,740 341,918 771,772 783,917 (d) Allowance for Doubtful Accounts The Company provides an allowance for doubtful accounts when management estimates collectability to be uncertain. Accounts receivable are continually reviewed to determine which, if any, accounts are doubtful of collection. In making the determination of the appropriate allowance amount, the Company considers current economic and industry conditions, relationships with each significant customer, overall customer credit-worthiness and historical experience. (e) Property, Equipment, Leaseholds and Intangible Assets The following assets are recorded at cost and depreciated using the methods and annual rates shown below: SCHEDULE OF METHOD OF DEPRECIATION Computer hardware 30% Declining balance Manufacturing equipment 20% Declining balance Office equipment 20% Declining balance Boat 20% Declining balance Building and improvements 10% Declining balance Trailer 30% Declining balance Automobiles Straight-line over 5 years Patents Straight-line over 17 years Technology Straight-line over 10 years Leasehold improvements Straight-line over lease term Customer relationships Straight-line over 15 years Software Straight-line over 3 years (f) Impairment of Long-Lived Assets In accordance with FASB Codification Topic 360, Property, Plant and Equipment (g) Foreign Currency The functional currency of the Company is the U.S. dollar. The functional currency of three of the Company’s subsidiaries is the Canadian dollar. The translation of the Canadian dollar to the reporting currency of the Company, the U.S. dollar, is performed for assets and liabilities using exchange rates in effect at the balance sheet date. Revenue and expense transactions are translated using average exchange rates prevailing during the year. Translation adjustments arising on conversion of the Company’s financial statements from the subsidiary’s functional currency, Canadian dollars, into the reporting currency, U.S. dollars, are excluded from the determination of income (loss) and are disclosed as other comprehensive income in the consolidated statements of income and comprehensive income. Foreign exchange gains and losses relating to transactions not denominated in the applicable local currency are included in operating income (loss) if realized during the year and in comprehensive income (loss) if they remain unrealized at the end of the year. (h) Revenue Recognition The Company generates revenue primarily from energy and water conservation products and biodegradable polymers, as further discussed in Note 16. The Company follows a five-step model for revenue recognition. The five steps are: (1) identification of the contract(s) with the customer, (2) identification of the performance obligation(s) in the contract(s), (3) determination of the transaction price, (4) allocation of the transaction price to the performance obligation, and (5) recognition of revenue when (or as) the performance obligation is satisfied. The Company has fulfilled its performance obligations when control transfers to the customer, which is generally at the time the product is shipped since risk of loss is transferred to the purchaser upon delivery to the carrier. For shipments which are free-on-board shipping point, the Company has elected to account for shipping and handling activities as a fulfillment cost rather than as an additional promised service and performance obligation. Since the Company’s inception, product returns have been insignificant; therefore, no provision has been established for estimated product returns. Deferred revenues consist of products sold to distributors with payment terms greater than the Company’s customary business terms due to lack of credit history or operating in a new market in which the Company has no prior experience. The Company defers the recognition of revenue until the criteria for revenue recognition has been met and payments become due or cash is received from these distributors. (i) Stock Issued in Exchange for Services The Company’s common stock issued in exchange for services is valued at estimated fair market value based upon trading prices of the Company’s common stock on the dates of the stock transactions. The corresponding expense of the services rendered is recognized over the period that the services are performed. (j) Stock-based Compensation The Company recognizes compensation expense for all share-based payments in accordance with FASB Codification Topic 718, Compensation — Stock Compensation The fair value at grant date of stock options is estimated using the Black-Scholes option-pricing model. Compensation expense is recognized on a straight-line basis over the stock option vesting period based on the estimated number of stock options that are expected to vest. Shares are issued from treasury upon exercise of stock options. (k) Other Comprehensive Income Other comprehensive income refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income, but are excluded from net income as these amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s other comprehensive income is comprised only of unrealized foreign exchange gains and losses related to the translation of subsidiaries’ functional currency into the reporting currency. (l) Income Per Share Basic earnings per share is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding in the period. Diluted earnings per share are calculated giving effect to the potential dilution of the exercise of options and warrants. Common equivalent shares, composed of incremental common shares issuable upon the exercise of stock options and warrants are included in diluted net income per share to the extent that these shares are dilutive. Common equivalent shares that have an anti-dilutive effect on net income (loss) per share have been excluded from the calculation of diluted weighted average shares outstanding for the three and nine months ended September 30, 2023 and 2022. (m) Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and would impact the results of operations and cash flows. Estimates and underlying assumptions are reviewed at each period end. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Significant areas requiring the use of management estimates include assumptions and estimates relating to the valuation of goodwill and intangible assets, valuation of assets acquired at fair value, asset impairment analysis, share-based payments, valuation allowances for deferred income tax assets, determination of useful lives of property, equipment and leaseholds and intangible assets, recoverability of accounts receivable, recoverability of investments, discount rates for right of use assets and the valuation of inventory. (n) Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs described below, of which the first two are considered observable and the last unobservable, that may be used to measure fair value. ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 — Unobservable inputs that are supported by little or no market activity which is significant to the fair value of the assets or liabilities. The fair values of cash and cash equivalents, term deposits, accounts receivable, accounts payable, accrued liabilities and the short term line of credit for all periods presented approximate their respective carrying amounts due to the short term nature of these financial instruments. The fair value of the long term debt and lease liabilities for all periods presented approximate their respective carrying amounts due to these financial instruments being at market rates. (o) Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Legal fees associated with loss contingencies are expensed as incurred. The Company is not aware of any contingencies at the date of these consolidated financial statements. (p) Income Taxes Income taxes are computed by multiplying the Company’s taxable net income by the Company’s effective tax rates. Deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss carry-forwards, if any. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided to reduce the carrying amount of deferred income tax assets if it is considered more likely than not that some portion, or all, of the deferred income tax assets will not be realized. In accordance with FASB Codification Topic 740, Income taxes (q) Risk Management The Company’s credit risk is primarily attributable to its accounts receivable. The amounts presented in the accompanying consolidated balance sheets are net of allowances for doubtful accounts, estimated by the Company’s management based on prior experience and the current economic environment. The Company is exposed to credit-related losses in the event of non-payment by customers. Credit exposure is minimized by dealing with only credit worthy counterparties. Revenue for the Company’s three primary customers totaled $14,020,837 49 19,050,848 57 5,811,847 67 7,452,860 64 4,688,642 68 6,124,424 65 The credit risk on cash is limited because the Company limits its exposure to credit loss by placing its cash with major financial institutions. The Company maintains cash balances at financial institutions which at times exceed federally insured amounts. The Company has not experienced any losses in such accounts. The Company is exposed to foreign exchange and interest rate risk to the extent that market value rate fluctuations materially differ from financial assets and liabilities, subject to fixed long-term rates. In order to manage its exposure to foreign exchange risks, the Company is closely monitoring the fluctuations in the foreign currency exchange rates and the impact on the value of cash, accounts receivable, and accounts payable and accrued liabilities. The Company has not hedged its exposure to currency fluctuations. The Company is exposed to interest rate risk to the extent that the fair value or future cash flows for financial liabilities will fluctuate as a result of changes in market interest rates. The Company is exposed to interest rate risk on its long-term debt. In order to manage its exposure to interest rate risk, the Company is closely monitoring fluctuations in market interest risks and will refinance its long-term debt where possible to obtain more favourable rates. (r) Equity Method Investment The Company accounts for investments using the equity method of accounting if the investment provides the Company the ability to exercise significant influence, but not control, over the investee. Significant influence is generally deemed to exist if the Company’s ownership interest in the voting stock of the investee ranges between 20% and 50%, although other factors, such as representation on the investee’s board of directors, are considered in determining whether the equity method of accounting is appropriate. (s) Goodwill and Intangible Assets Goodwill represents the excess of the purchase price of an acquired entity over the amounts assigned to the assets acquired and liabilities assumed. Goodwill is not amortized, but is reviewed for impairment annually or more frequently if certain impairment conditions arise. The Company performs an annual goodwill impairment review in the fourth quarter of each year at the reporting unit level. The evaluation begins with a qualitative assessment of the factors that could impact the significant inputs used to estimate fair value. If after performing the qualitative assessment, it is determined that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, including goodwill, then no further analysis is necessary. However, if the results of the qualitative test are unclear, the Company performs a quantitative test, which involves comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses an income-based valuation method, determining the present value of future cash flows, to estimate the fair value of a reporting unit. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired, and no further analysis is necessary. If the fair value of the reporting unit is less than its carrying amount, goodwill impairment would be recognized equal to the amount of the carrying value in excess of the reporting unit’s fair value, limited to the total amount of goodwill allocated to the reporting unit. Intangible assets primarily include trademarks and trade secrets with indefinite lives and customer-relationships with finite lives. Intangible assets with indefinite lives are not amortized but are tested for impairment on an annual basis, or more frequently if indicators of impairment are present. Indefinite lived intangible assets are assessed using either a qualitative or a quantitative approach. The qualitative assessment evaluates factors including macro-economic conditions, industry and company-specific factors, legal and regulatory environments, and historical company performance in assessing fair value. If it is determined that it is more likely than not that the fair value of the intangible asset is less than its carrying value, a quantitative test is then performed. Otherwise, no further testing is required. When using a quantitative approach, the Company compares the fair value of the intangible asset to its carrying amount. If the estimated fair value of the intangible asset is less than the carrying amount of the intangible asset, impairment is indicated, requiring recognition of an impairment charge for the differential. In accordance with FASB Codification Topic 350, Intangibles – Goodwill and Other Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company reviews for impairment indicators of finite-lived intangibles and other long-lived assets as described in the “Impairment of Long Lived Assets” significant accounting policy. (t) Recent Accounting Pronouncements The Company has implemented all applicable new accounting pronouncements that are in effect. Those pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

LEASES

LEASES	9 Months Ended
LEASES	Sep. 30, 2023
Leases
LEASES	3. LEASES Accounting and reporting guidance for leases requires that leases be evaluated and classified as either operating or finance leases by the lessee and as either operating, sales-type or direct financing leases by the lessor. For leases with terms greater than 12 months, the Company records the related right-of-use (“ROU”) asset and lease obligation at the present value of lease payments over the term. Leases may include fixed rental escalation clauses, renewal options and / or termination options that are factored into the determination of lease payments when appropriate. The Company’s operating leases are included in ROU assets, lease liabilities-current portion and lease liability-long term portion in the accompanying consolidated balance sheets. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. The Company’s leases do not usually provide a readily determinable implicit rate; therefore, an estimate of the Company’s incremental borrowing rate is used to discount the lease payments based on information available at the lease commencement date. The discount rate used was 5.5 The table below summarizes the right-of-use asset and lease liability for the nine months ended September 30, 2023 and the year ended December 31, 2022: SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY September 30, 2023 December 31, 2022 Right of Use Assets Balance, January 1 $ 167,222 $ 217,267 Right of use assets, beginning balance $ 167,222 $ 217,267 Depreciation (38,738 ) (50,045 ) Balance, end of period $ 128,484 $ 167,222 Right of use assets, ending balance $ 128,484 $ 167,222 Lease Liability Balance, January 1 $ 167,222 $ 217,267 Lease liability, beginning balance $ 167,222 $ 217,267 Lease interest expense 4,812 8,566 Payments (43,550 ) (58,611 ) Balance, end of period $ 128,484 $ 167,222 Lease liability, ending balance $ 128,484 $ 167,222 Short-term portion $ 59,160 $ 58,080 Long-term portion 69,324 109,142 Total $ 128,484 $ 167,222 Undiscounted rent payments for the next four years are as follows: SCHEDULE OF UNDISCOUNTED RENT PAYMENTS 2023 $ 14,520 2024 59,520 2025 61,020 Total $ 135,060 Impact of discounting (6,576 ) Lease liability, September 30, 2023 $ 128,484

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	9 Months Ended
ACCOUNTS RECEIVABLE	Sep. 30, 2023
Receivables [Abstract]
ACCOUNTS RECEIVABLE	4. ACCOUNTS RECEIVABLE SCHEDULE OF ACCOUNTS RECEIVABLE September 30, 2023 December 31, 2022 Accounts receivable $ 7,203,680 $ 9,739,150 Allowances for doubtful accounts (289,359 ) (289,293 ) Total accounts receivable $ 6,914,321 $ 9,449,857

INVENTORIES

INVENTORIES	9 Months Ended
INVENTORIES	Sep. 30, 2023
Inventory Disclosure [Abstract]
INVENTORIES	5. INVENTO RIES SCHEDULE OF INVENTORY September 30, 2023 December 31, 2022 Completed goods $ 2,539,460 $ 3,806,646 Raw materials and supplies 6,900,692 10,612,784 Total inventory $ 9,440,152 $ 14,419,430

PROPERTY, EQUIPMENT & LEASEHOLD

PROPERTY, EQUIPMENT & LEASEHOLDS	9 Months Ended
PROPERTY, EQUIPMENT & LEASEHOLDS	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, EQUIPMENT & LEASEHOLDS	6. PROPERTY, EQUIPMENT & LEASEHOLDS SCHEDULE OF PROPERTY, EQUIPMENT AND LEASEHOLDS September 30, Accumulated September 30, 2023 Cost Depreciation 2023 Net Buildings and improvements $ 12,180,004 $ 3,729,894 $ 8,450,110 Automobiles 196,255 132,847 63,408 Computer hardware 43,436 42,840 596 Manufacturing equipment 9,498,662 5,533,484 3,965,178 Boat 34,400 29,331 5,069 Office equipment 134,119 119,730 14,389 Trailer 8,873 7,890 983 Leasehold Improvements 88,872 88,872 — Land 440,592 — 440,592 Technology 101,038 101,038 — $ 22,726,251 $ 9,785,926 $ 12,940,325 December 31, Accumulated December 31, 2022 Cost Depreciation 2022 Net Buildings and improvements $ 8,775,629 $ 3,310,920 $ 5,464,709 Automobiles 196,255 107,055 89,200 Computer hardware 43,432 42,663 769 Office equipment 133,280 112,782 20,498 Manufacturing equipment 8,634,063 4,891,736 3,742,327 Trailers 8,857 7,592 1,265 Boat 34,400 27,907 6,493 Leasehold improvements 88,872 88,872 — Technology 100,860 100,860 — Land 384,027 — 384,027 $ 18,399,675 $ 8,690,387 $ 9,709,288 The amount of depreciation expense for nine months ended September 30, 2023 was $ 1,095,171 679,548

PATENTS

PATENTS	9 Months Ended
PATENTS	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
PATENTS	7. PATENTS SCHEDULE OF PATENTS September 30, 2023 Cost Accumulated September 30, 2023 Net Patents $ 196,069 $ 196,069 $ - December 31, 2022 Cost Accumulated December 31, 2022 Net Patents $ 195,725 $ 195,725 $ - The amount of amortization for the nine months ended September 30, 2023 was $ nil (2022 - $ 12,329 ) and is included in cost of sales in the unaudited condensed interim consolidated statements of operations and comprehensive income. The movement in cost relates solely to foreign exchange differences.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	8. GOODWILL AND INTANGIBLE ASSETS SCHEDULE OF GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS Goodwill Balance as of December 31, 2021 $ 2,534,275 Additions - Impairment - Balance as of December 31, 2022 and September 30, 2023 $ 2,534,275 Indefinite Lived Intangible Assets Balance as of December 31, 2021 $ 770,000 Additions - Impairment - Balance as of December 31, 2022 and September 30, 2023 $ 770,000 Goodwill relates to the acquisition of ENP Investments. Indefinite lived intangible assets consist of trade secrets and trademarks related to the acquisition of ENP Investments. Definite Life Intangible Assets Balance as of December 31, 2021 $ 1,830,000 Amortization (160,000 ) Balance as of December 31, 2022 1,670,000 Amortization (120,000 ) Balance as of September 30, 2023 $ 1,550,000 Definite life intangible assets consist of customer relationships and software related to the acquisition of ENP Investments. Customer relationships and software are amortized over their estimated useful life of 15 3 Estimated amortization expense over the next five years is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE 2023 $ 160,000 2024 160,000 2025 160,000 2026 160,000 2027 160,000

LONG TERM DEPOSITS

LONG TERM DEPOSITS	9 Months Ended
LONG TERM DEPOSITS	Sep. 30, 2023
Long Term Deposits
LONG TERM DEPOSITS	9. LONG TERM DEPOSITS Long term deposits consist of damage deposits held by landlords and security deposits held by various vendors. SCHEDULE OF LONG TERM DEPOSITS September 30, 2023 December 31, 2022 Long term deposits $ 396,154 $ 8,540

INVESTMENTS

INVESTMENTS	9 Months Ended
INVESTMENTS	Sep. 30, 2023
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	10. INVESTMENTS ( a ) T 50 % ownership interest in ENP Peru, split between NanoChem ( 41.67 %) and ENP Investments ( 8.33 %), which was acquired in fiscal 2016. ENP Peru is located in Illinois and leases warehouse space. In June 2022, NanoChem acquired an additional 50 % ownership interest at a cost of $ 506,659 paid through a new $ 259,000 mortgage and cash on hand. The 35 % non-controlling interest of the 8.33 % owned by ENP Investments is included in non-controlling interest in these unaudited condensed interim consolidated financial statements. The Company’s investment in ENP Peru was previously accounted for using the equity method, however, it is now consolidated into the unaudited condensed interim consolidated financial statements from the date control was obtained. In June 2023, NanoChem purchased the remaining 8.33 % of ENP Peru from ENP Investments to become full owner. It was determined that ENP Peru did not meet the definition of a business in accordance with FASB Codification Topic 805, Business Combinations , SCHEDULE OF FAIR VALUES OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED Purchase consideration $ 506,659 Assets acquired: Cash 7,330 Building 3,750,000 Land 150,000 Liabilities assumed: Deferred tax liability (174,582 ) Long term debt (2,849,500 ) Total identifiable net assets: 883,248 Excess of assets acquired over consideration 376,589 Less investment eliminated upon consolidation (41,538 ) Gain on acquisition of ENP Peru $ 335,051 A summary of the Company’s investment follows: SCHEDULE OF EQUITY METHOD INVESTMENT Balance, December 31, 2021 $ 22,642 Return of equity (8,750 ) Gain in equity method investment 27,646 Investment eliminated upon consolidation (41,538 ) Balance, December 31, 2022 and September 30, 2023 $ - ( b ) In December 2018 the Company invested $ 200,000 December 6, 2023 Investments – Equity Method and Joint Ventures ( c ) 500,000 470,000 97,000 10.00 Investments – Equity Securities ( ( d) In January 2019, the Company invested in a Florida based LLC that is engaged in international sales of fertilizer additives. The Company accounts for this investment using the equity method of accounting. According to the operating agreement, the Company has a 50 SCHEDULE OF EQUITY METHOD INVESTMENT Balance, December 31, 2021 $ 3,701,368 Gain in equity method investment 307,527 Return of equity (250,000 ) Balance, December 31, 2022 $ 3,758,895 Gain in equity method investment 422,923 Return of equity (100,000 ) Balance, September 30, 2023 $ 4,081,818 Summarized profit and loss information related to the equity accounted investment is as follows: SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT Nine months Nine months Net sales $ 11,915,398 $ 11,101,350 Gross profit 3,514,142 2,519,331 Net income 845,846 $ 359,938 During the nine months ended September 30, 2023, the Company had sales of $ 7,116,232 7,931,549 2,274,958 2,423,285 e) 500,000 500,000 1,000,000

SHORT-TERM LINE OF CREDIT

SHORT-TERM LINE OF CREDIT	9 Months Ended
SHORT-TERM LINE OF CREDIT	Sep. 30, 2023
Debt Disclosure [Abstract]
SHORT-TERM LINE OF CREDIT	11. SHORT-TERM LINE OF CREDIT (a) 500,000 4,500,000 50 2,000,000 8.5 7.5 The revolving line of credit contains customary affirmative and negative covenants, including the following: compliance with laws, provisions of financial statements and periodic reports, payment of taxes, maintenance of inventory and insurance, maintenance of operating accounts at Stock Yards, Stock Yard’s access to collateral, formation or acquisition of subsidiaries, incurrence of indebtedness, dispositions of assets, granting liens, changes in business, ownership or business locations, engaging in mergers and acquisitions, making investments or distributions and affiliate transactions. NanoChem is a guarantor of 65 2,925,000 35 1,575,000 To secure the repayment of any amounts borrowed under the revolving line of credit, the Company granted Stock Yards a security interest in substantially all of the assets of ENP Investments, exclusive of intellectual property assets. Short-term borrowings outstanding under the revolving line as of September 30, 2023 were $ nil 2,477,794 (b) 4,000,000 80 50 2,000,000 8.5 7.5 The revolving line of credit contains customary affirmative and negative covenants, including the following: compliance with laws, provision of financial statements and periodic reports, payment of taxes, maintenance of inventory and insurance, maintenance of operating accounts at Stock Yards, Stock Yards access to collateral, formation or acquisition of subsidiaries, incurrence of indebtedness, dispositions of assets, granting liens, changes in business, ownership or business locations, engaging in mergers and acquisitions, making investments or distributions and affiliate transactions. The covenants also require that the Company maintain a minimum ratio of qualifying financial assets to the sum of qualifying financial obligations. As of September 30, 2023, the Company was in compliance with all loan covenants. To secure the repayment of any amounts borrowed under the revolving line of credit, the Company granted Stock Yards a security interest in substantially all of the assets of NanoChem, exclusive of intellectual property assets. Short-term borrowings outstanding under the revolving line as of September 30, 2023 were $ nil 340,797

LONG TERM DEBT

LONG TERM DEBT	9 Months Ended
LONG TERM DEBT	Sep. 30, 2023
Debt Disclosure [Abstract]
LONG TERM DEBT	12. LONG TERM DEBT ( a ) In October 2020, NanoChem signed a loan for $ 1,980,947 3.85 5 65 nil 30,334 nil nil ( b ) In October 2020, NanoChem signed a loan for $ 894,253 3.85 two years nil 5,816 nil nil (c) 450,000 10 4.35 5 2.5 13,459 13,959 402,137 415,430 ( d ) In June 2022, NanoChem signed a loan for $ 1,935,000 53,176 23,632 1,164,686 1,632,672 ( e) In January 2020 ENP Peru signed a $ 3,000,000 4.35 ten years 2,849,500 92,304 23,632 2,756,573 2,813,015 (f) 259,000 10 years 5.4 10,447 3,568 251,735 256,162 (g) 2,000,000 6.5 50,361 nil 1,036,798 1,036,798 (h) 3,240,000 47,450 nil 2,248,292 nil As of September 30, 2023, Company was in compliance with all loan covenants. SCHEDULE OF LOAN COVENANTS Continuity September 30, 2023 December 31, 2022 Balance, January 1 $ 6,154,077 $ 2,366,598 Balance, beginning of period $ 6,154,077 $ 2,366,598 Plus: Proceeds from loans 2,248,292 3,230,798 Plus: Loan acquired with acquisition of ENP Peru - 2,849,500 Less: Payments on loan (542,148 ) (2,292,819 ) Balance, end of period $ 7,860,221 $ 6,154,077 SCHEDULE OF OUTSTANDING BALANCE LOAN Outstanding balance at December 31, September 30, 2023 December 31, 2022 a) Long term debt – Midland States Bank $ - $ - b) Long term debt – Midland States Bank - - c) Long term debt – Stock Yards Bank & Trust 402,137 415,430 d) Long term debt – Stock Yards Bank & Trust 1,164,686 1,632,672 e) Long term debt – Stock Yards Bank & Trust 2,756,573 2,813,015 f) Long term debt – Stock Yards Bank & Trust 251,735 256,162 g) Long term debt – Stock Yards Bank & Trust 1,036,798 1,036,798 h) Long term debt – Stock Yards Bank & Trust 2,248,292 — Long-term Debt 7,860,221 6,154,077 Less: current portion (830,760 ) (717,612 ) Long-term debt non current $ 7,029,461 $ 5,436,465

STOCK OPTIONS

STOCK OPTIONS	9 Months Ended
STOCK OPTIONS	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK OPTIONS	13. STOCK OPTIONS The Company has a stock option plan (“Plan”). The purpose of this Plan is to provide additional incentives to key employees, officers, directors and consultants of the Company and its subsidiaries in order to help attract and retain the best available personnel for positions of responsibility and otherwise promote the success of the Company’s business. It is intended that options issued under this Plan constitute non-qualified stock options. The general terms of awards under the option plan are that 100 5 The following table summarizes the Company’s stock option activities for the year ended December 31, 2022 and the nine month period ended September 30, 2023: SCHEDULE OF STOCK OPTION ACTIVITIES Number of shares Exercise price Weighted average Balance, December 31, 2021 789,500 $ 1.42 4.13 $ 2.78 Granted 981,000 $ 3.55 3.61 $ 3.55 Cancelled or expired (13,486 ) $ 1.70 3.61 $ 2.32 Exercised (71,014 ) $ 1.42 2.44 $ 1.98 Balance, December 31, 2022 1,686,000 $ 1.70 4.13 $ 3.27 Cancelled or expired (12,000 ) $ 3.46 4.13 $ 3.60 Exercised (8,000 ) $ 1.70 $ 1.70 Balance, September 30, 2023 1,666,000 $ 1.75 4.13 $ 3.27 Exercisable, September 30, 2023 664,000 $ 1.75 4.13 $ 2.93 The weighted average remaining contractual life of options outstanding is 3.4 The fair value of each option grant is calculated using the following weighted average assumptions: SCHEDULE OF STOCK OPTION FAIR VALUE ASSUMPTIONS 2022 Expected life – years 3.0 Interest rate 1.76 3.64 Volatility 66.01 69.66 Weighted average fair value of options granted $ 1.46 1.65 During the nine months ended September 30, 2023 and 2022, the Company did not grant any new options to consultants. Options granted in previous quarters resulted in expenses in the amount of $ 47,391 47,380 5,000 5,475 491,013 111,804 There were 8,000 nil 29,500 nil As of September 30, 2023, there was approximately $ 887,957 1.9 The aggregate intrinsic value of vested options outstanding at September 30, 2023 is $ nil nil

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
CAPITAL STOCK	Sep. 30, 2023
Equity [Abstract]
CAPITAL STOCK	14. CAPITAL STOCK . During the nine months ended September 30, 2023, 8,000 29,500 During the nine months ended September 30 2023, the Company issued 1,272 4,070 In nine months ended September 30, 2023, the Company announced a special dividend of $ 0.05

NON-CONTROLLING INTERESTS

NON-CONTROLLING INTERESTS	9 Months Ended
NON-CONTROLLING INTERESTS	Sep. 30, 2023
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTERESTS	15. NON-CONTROLLING INTERESTS ( a ) ENP Investments is a limited liability corporation (“LLC”) that manufactures and distributes golf, turf and ornamental agriculture products in Mendota, Illinois. The Company owns a 65 35 ENP Investments makes cash distributions to its equity owners based on formulas defined within its Ownership Interest Purchase Agreement dated October 1, 2018. Distributions are defined in the Ownership Interest Purchase Agreement as cash on hand to the extent it exceeds current and anticipated long-term and short-term needs, including, without limitation, needs for operating expenses, debt service, acquisitions, reserves, and mandatory distributions, if any. From the effective date of acquisition onward, the minimum distributions requirements under the Ownership Interest Purchase Agreement were satisfied. The total distribution from the effective date of acquisition onward was $ 3,043,833 SCHEDULE OF DISTRIBUTIONS Balance, December 31, 2021 $ 2,602,843 Distribution (689,434 ) Non-controlling interest share of income 691,625 Balance, December 31, 2022 2,605,034 Distribution (537,314 ) Non-controlling interest share of income 490,012 Balance, September 30, 2023 $ 2,557,732 During the nine months ended September 30, 2023, the Company had sales of $ 4,728,562 4,913,342 35 2,154,033 3,634,083 b ) 80 20 SCHEDULE OF NON CONTROLLING INTEREST RELATED TO ACQUISITION Balance, December 31, 2022 $ - Acquisition 200,000 Non-controlling interest share of loss (10,615 ) Balance, September 30, 2023 $ 189,385

SEGMENTED, SIGNIFICANT CUSTOMER

SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY	16. SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY . The Company operates in two (a) (b) The third product line is nitrogen conservation products used for the agriculture industry. These products decrease the loss of nitrogen fertilizer after initial application and allows less fertilizer to be used. These products are made and sold by the Company’s TPA division. The accounting policies of the segments are the same as those described in Note 2, Significant Accounting Policies The Company’s reportable segments are strategic business units that offer different, but synergistic products and services. They are managed separately because each business requires different technology and marketing strategies. Three months ended September 30, 2023: SCHEDULE OF REPORTABLE SEGMENTS EWCP BCPA Total Revenue $ 144,794 $ 8,575,827 $ 8,720,621 Interest expense - 119,599 119,599 Depreciation and amortization 4,380 459,217 463,597 Income tax expense 12,770 206,942 219,712 Segment profit (loss) (22,105 ) (696,056 ) (718,161 ) Segment assets 3,697,284 49,397,348 53,094,632 Expenditures for segment assets - (542,014 ) (542,014 ) Three months ended September 30, 2022: EWCP BCPA Total Revenue $ 179,007 $ 11,506,100 $ 11,685,107 Interest expense - 80,609 80,609 Depreciation and amortization 9,091 330,508 339,599 Income tax expense 24,035 325,146 349,181 Segment profit (loss) 69,376 1,038,755 1,108,131 Segment assets 2,345,580 46,462,283 48,807,863 Expenditures for segment assets - (233,862 ) (233,862 ) Nine months ended September 30, 2023: EWCP BCPA Total Revenue $ 446,056 $ 28,453,373 $ 28,899,429 Interest expense - 369,967 369,967 Depreciation and amortization 13,099 1,202,072 1,215,171 Income tax expense 25,341 848,520 873,861 Segment profit (loss) (215,095 ) 1,191,168 976,073 Segment assets 3,697,284 49,397,348 53,094,632 Expenditures for segment assets - (4,326,208 ) (4,326,208 ) Nine months ended September 30, 2022: EWCP BCPA Total Revenue $ 415,830 $ 33,217,700 $ 33,633,530 Interest expense - 190,366 190,366 Depreciation and amortization 27,537 784,340 811,877 Income tax expense 35,341 1,569,088 1,604,429 Segment profit (loss) (139,362 ) 4,443,007 4,303,645 Segment assets 2,345,580 46,462,283 48,807,863 Expenditures for segment assets - (647,232 ) (647,232 ) The sales generated in the United States and Canada are as follows: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA Nine months ended Nine months ended Canada $ 413,265 $ 449,106 United States and abroad 28,486,164 33,184,424 Total $ 28,899,429 $ 33,633,530 The Company’s long-lived assets (property, equipment, leaseholds intangibles, goodwill, and right of use assets) are located in Canada and the United States as follows: SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES September 30, 2023 December 31, 2022 Canada $ 143,811 $ 150,890 United States 17,779,273 14,699,896 Total $ 17,923,084 $ 14,850,786 Three primary customers accounted for $ 14,020,837 49 19,050,848 57

COMPARATIVE FIGURES

COMPARATIVE FIGURES	9 Months Ended
COMPARATIVE FIGURES	Sep. 30, 2023
Comparative Figures
COMPARATIVE FIGURES	17. COMPARATIVE FIGURES . Certain of the comparative figures have been reclassified to conform with the current period’s presentation.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	18. SUBSEQUENT EVENTS In October 2023, the Company received the payment of $ 200,000 On November 2, 2023 the Board of Directors voted to cancel all stock options granted to Dan O’Brien on December 14, 2022.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Cash and Cash Equivalents	(a) Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original or remaining maturity of less than three months at the date of purchase to be cash equivalents. Cash and cash equivalents are maintained with several financial institutions.
Term Deposits	(b) Term Deposits The deposits maintained by the Company with banks comprises term deposits. The Company has two term deposits, the first for $ 700,000 8.25 150 300,000
Inventories and Cost of Sales	(c) Inventories and Cost of Sales The Company has three major classes of inventory: completed goods, work in progress and raw materials and supplies. In all classes inventories are stated at the lower of cost and net realizable value. Cost is determined on a first-in, first-out basis or weighted average cost formula to inventories in different subsidiaries. Cost of sales includes all expenditures incurred in bringing the goods to the point of sale. Inventory costs and costs of sales include direct costs of the raw material, inbound freight charges, warehousing costs, handling costs (receiving and purchasing) and utilities and overhead expenses related to the Company’s manufacturing and processing facilities. Shipping and handling charges billed to customers are included in revenue (2023 - $ 381,740 341,918 771,772 783,917
Allowance for Doubtful Accounts	(d) Allowance for Doubtful Accounts The Company provides an allowance for doubtful accounts when management estimates collectability to be uncertain. Accounts receivable are continually reviewed to determine which, if any, accounts are doubtful of collection. In making the determination of the appropriate allowance amount, the Company considers current economic and industry conditions, relationships with each significant customer, overall customer credit-worthiness and historical experience.
Property, Equipment, Leaseholds and Intangible Assets	(e) Property, Equipment, Leaseholds and Intangible Assets The following assets are recorded at cost and depreciated using the methods and annual rates shown below: SCHEDULE OF METHOD OF DEPRECIATION Computer hardware 30% Declining balance Manufacturing equipment 20% Declining balance Office equipment 20% Declining balance Boat 20% Declining balance Building and improvements 10% Declining balance Trailer 30% Declining balance Automobiles Straight-line over 5 years Patents Straight-line over 17 years Technology Straight-line over 10 years Leasehold improvements Straight-line over lease term Customer relationships Straight-line over 15 years Software Straight-line over 3 years
Impairment of Long-Lived Assets	(f) Impairment of Long-Lived Assets In accordance with FASB Codification Topic 360, Property, Plant and Equipment
Foreign Currency	(g) Foreign Currency The functional currency of the Company is the U.S. dollar. The functional currency of three of the Company’s subsidiaries is the Canadian dollar. The translation of the Canadian dollar to the reporting currency of the Company, the U.S. dollar, is performed for assets and liabilities using exchange rates in effect at the balance sheet date. Revenue and expense transactions are translated using average exchange rates prevailing during the year. Translation adjustments arising on conversion of the Company’s financial statements from the subsidiary’s functional currency, Canadian dollars, into the reporting currency, U.S. dollars, are excluded from the determination of income (loss) and are disclosed as other comprehensive income in the consolidated statements of income and comprehensive income. Foreign exchange gains and losses relating to transactions not denominated in the applicable local currency are included in operating income (loss) if realized during the year and in comprehensive income (loss) if they remain unrealized at the end of the year.
Revenue Recognition	(h) Revenue Recognition The Company generates revenue primarily from energy and water conservation products and biodegradable polymers, as further discussed in Note 16. The Company follows a five-step model for revenue recognition. The five steps are: (1) identification of the contract(s) with the customer, (2) identification of the performance obligation(s) in the contract(s), (3) determination of the transaction price, (4) allocation of the transaction price to the performance obligation, and (5) recognition of revenue when (or as) the performance obligation is satisfied. The Company has fulfilled its performance obligations when control transfers to the customer, which is generally at the time the product is shipped since risk of loss is transferred to the purchaser upon delivery to the carrier. For shipments which are free-on-board shipping point, the Company has elected to account for shipping and handling activities as a fulfillment cost rather than as an additional promised service and performance obligation. Since the Company’s inception, product returns have been insignificant; therefore, no provision has been established for estimated product returns. Deferred revenues consist of products sold to distributors with payment terms greater than the Company’s customary business terms due to lack of credit history or operating in a new market in which the Company has no prior experience. The Company defers the recognition of revenue until the criteria for revenue recognition has been met and payments become due or cash is received from these distributors.
Stock Issued in Exchange for Services	(i) Stock Issued in Exchange for Services The Company’s common stock issued in exchange for services is valued at estimated fair market value based upon trading prices of the Company’s common stock on the dates of the stock transactions. The corresponding expense of the services rendered is recognized over the period that the services are performed.
Stock-based Compensation	(j) Stock-based Compensation The Company recognizes compensation expense for all share-based payments in accordance with FASB Codification Topic 718, Compensation — Stock Compensation The fair value at grant date of stock options is estimated using the Black-Scholes option-pricing model. Compensation expense is recognized on a straight-line basis over the stock option vesting period based on the estimated number of stock options that are expected to vest. Shares are issued from treasury upon exercise of stock options.
Other Comprehensive Income	(k) Other Comprehensive Income Other comprehensive income refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income, but are excluded from net income as these amounts are recorded directly as an adjustment to stockholders’ equity. The Company’s other comprehensive income is comprised only of unrealized foreign exchange gains and losses related to the translation of subsidiaries’ functional currency into the reporting currency.
Income Per Share	(l) Income Per Share Basic earnings per share is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding in the period. Diluted earnings per share are calculated giving effect to the potential dilution of the exercise of options and warrants. Common equivalent shares, composed of incremental common shares issuable upon the exercise of stock options and warrants are included in diluted net income per share to the extent that these shares are dilutive. Common equivalent shares that have an anti-dilutive effect on net income (loss) per share have been excluded from the calculation of diluted weighted average shares outstanding for the three and nine months ended September 30, 2023 and 2022.
Use of Estimates	(m) Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and would impact the results of operations and cash flows. Estimates and underlying assumptions are reviewed at each period end. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Significant areas requiring the use of management estimates include assumptions and estimates relating to the valuation of goodwill and intangible assets, valuation of assets acquired at fair value, asset impairment analysis, share-based payments, valuation allowances for deferred income tax assets, determination of useful lives of property, equipment and leaseholds and intangible assets, recoverability of accounts receivable, recoverability of investments, discount rates for right of use assets and the valuation of inventory.
Fair Value of Financial Instruments	(n) Fair Value of Financial Instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs described below, of which the first two are considered observable and the last unobservable, that may be used to measure fair value. ● Level 1 – Quoted prices in active markets for identical assets or liabilities. ● Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 — Unobservable inputs that are supported by little or no market activity which is significant to the fair value of the assets or liabilities. The fair values of cash and cash equivalents, term deposits, accounts receivable, accounts payable, accrued liabilities and the short term line of credit for all periods presented approximate their respective carrying amounts due to the short term nature of these financial instruments. The fair value of the long term debt and lease liabilities for all periods presented approximate their respective carrying amounts due to these financial instruments being at market rates.
Contingencies	(o) Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Legal fees associated with loss contingencies are expensed as incurred. The Company is not aware of any contingencies at the date of these consolidated financial statements.
Income Taxes	(p) Income Taxes Income taxes are computed by multiplying the Company’s taxable net income by the Company’s effective tax rates. Deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss carry-forwards, if any. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided to reduce the carrying amount of deferred income tax assets if it is considered more likely than not that some portion, or all, of the deferred income tax assets will not be realized. In accordance with FASB Codification Topic 740, Income taxes
Risk Management	(q) Risk Management The Company’s credit risk is primarily attributable to its accounts receivable. The amounts presented in the accompanying consolidated balance sheets are net of allowances for doubtful accounts, estimated by the Company’s management based on prior experience and the current economic environment. The Company is exposed to credit-related losses in the event of non-payment by customers. Credit exposure is minimized by dealing with only credit worthy counterparties. Revenue for the Company’s three primary customers totaled $14,020,837 49 19,050,848 57 5,811,847 67 7,452,860 64 4,688,642 68 6,124,424 65 The credit risk on cash is limited because the Company limits its exposure to credit loss by placing its cash with major financial institutions. The Company maintains cash balances at financial institutions which at times exceed federally insured amounts. The Company has not experienced any losses in such accounts. The Company is exposed to foreign exchange and interest rate risk to the extent that market value rate fluctuations materially differ from financial assets and liabilities, subject to fixed long-term rates. In order to manage its exposure to foreign exchange risks, the Company is closely monitoring the fluctuations in the foreign currency exchange rates and the impact on the value of cash, accounts receivable, and accounts payable and accrued liabilities. The Company has not hedged its exposure to currency fluctuations. The Company is exposed to interest rate risk to the extent that the fair value or future cash flows for financial liabilities will fluctuate as a result of changes in market interest rates. The Company is exposed to interest rate risk on its long-term debt. In order to manage its exposure to interest rate risk, the Company is closely monitoring fluctuations in market interest risks and will refinance its long-term debt where possible to obtain more favourable rates.
Equity Method Investment	(r) Equity Method Investment The Company accounts for investments using the equity method of accounting if the investment provides the Company the ability to exercise significant influence, but not control, over the investee. Significant influence is generally deemed to exist if the Company’s ownership interest in the voting stock of the investee ranges between 20% and 50%, although other factors, such as representation on the investee’s board of directors, are considered in determining whether the equity method of accounting is appropriate.
Goodwill and Intangible Assets	(s) Goodwill and Intangible Assets Goodwill represents the excess of the purchase price of an acquired entity over the amounts assigned to the assets acquired and liabilities assumed. Goodwill is not amortized, but is reviewed for impairment annually or more frequently if certain impairment conditions arise. The Company performs an annual goodwill impairment review in the fourth quarter of each year at the reporting unit level. The evaluation begins with a qualitative assessment of the factors that could impact the significant inputs used to estimate fair value. If after performing the qualitative assessment, it is determined that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, including goodwill, then no further analysis is necessary. However, if the results of the qualitative test are unclear, the Company performs a quantitative test, which involves comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses an income-based valuation method, determining the present value of future cash flows, to estimate the fair value of a reporting unit. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired, and no further analysis is necessary. If the fair value of the reporting unit is less than its carrying amount, goodwill impairment would be recognized equal to the amount of the carrying value in excess of the reporting unit’s fair value, limited to the total amount of goodwill allocated to the reporting unit. Intangible assets primarily include trademarks and trade secrets with indefinite lives and customer-relationships with finite lives. Intangible assets with indefinite lives are not amortized but are tested for impairment on an annual basis, or more frequently if indicators of impairment are present. Indefinite lived intangible assets are assessed using either a qualitative or a quantitative approach. The qualitative assessment evaluates factors including macro-economic conditions, industry and company-specific factors, legal and regulatory environments, and historical company performance in assessing fair value. If it is determined that it is more likely than not that the fair value of the intangible asset is less than its carrying value, a quantitative test is then performed. Otherwise, no further testing is required. When using a quantitative approach, the Company compares the fair value of the intangible asset to its carrying amount. If the estimated fair value of the intangible asset is less than the carrying amount of the intangible asset, impairment is indicated, requiring recognition of an impairment charge for the differential. In accordance with FASB Codification Topic 350, Intangibles – Goodwill and Other Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company reviews for impairment indicators of finite-lived intangibles and other long-lived assets as described in the “Impairment of Long Lived Assets” significant accounting policy.
Recent Accounting Pronouncements	(t) Recent Accounting Pronouncements The Company has implemented all applicable new accounting pronouncements that are in effect. Those pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF METHOD OF DEPRECIATION	The following assets are recorded at cost and depreciated using the methods and annual rates shown below: SCHEDULE OF METHOD OF DEPRECIATION Computer hardware 30% Declining balance Manufacturing equipment 20% Declining balance Office equipment 20% Declining balance Boat 20% Declining balance Building and improvements 10% Declining balance Trailer 30% Declining balance Automobiles Straight-line over 5 years Patents Straight-line over 17 years Technology Straight-line over 10 years Leasehold improvements Straight-line over lease term Customer relationships Straight-line over 15 years Software Straight-line over 3 years

LEASES (Tables)

LEASES (Tables)	9 Months Ended
LEASES (Tables)	Sep. 30, 2023
Leases
SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY	The table below summarizes the right-of-use asset and lease liability for the nine months ended September 30, 2023 and the year ended December 31, 2022: SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY September 30, 2023 December 31, 2022 Right of Use Assets Balance, January 1 $ 167,222 $ 217,267 Right of use assets, beginning balance $ 167,222 $ 217,267 Depreciation (38,738 ) (50,045 ) Balance, end of period $ 128,484 $ 167,222 Right of use assets, ending balance $ 128,484 $ 167,222 Lease Liability Balance, January 1 $ 167,222 $ 217,267 Lease liability, beginning balance $ 167,222 $ 217,267 Lease interest expense 4,812 8,566 Payments (43,550 ) (58,611 ) Balance, end of period $ 128,484 $ 167,222 Lease liability, ending balance $ 128,484 $ 167,222 Short-term portion $ 59,160 $ 58,080 Long-term portion 69,324 109,142 Total $ 128,484 $ 167,222
SCHEDULE OF UNDISCOUNTED RENT PAYMENTS	Undiscounted rent payments for the next four years are as follows: SCHEDULE OF UNDISCOUNTED RENT PAYMENTS 2023 $ 14,520 2024 59,520 2025 61,020 Total $ 135,060 Impact of discounting (6,576 ) Lease liability, September 30, 2023 $ 128,484

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
ACCOUNTS RECEIVABLE (Tables)	Sep. 30, 2023
Receivables [Abstract]
SCHEDULE OF ACCOUNTS RECEIVABLE	SCHEDULE OF ACCOUNTS RECEIVABLE September 30, 2023 December 31, 2022 Accounts receivable $ 7,203,680 $ 9,739,150 Allowances for doubtful accounts (289,359 ) (289,293 ) Total accounts receivable $ 6,914,321 $ 9,449,857

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
INVENTORIES (Tables)	Sep. 30, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	SCHEDULE OF INVENTORY September 30, 2023 December 31, 2022 Completed goods $ 2,539,460 $ 3,806,646 Raw materials and supplies 6,900,692 10,612,784 Total inventory $ 9,440,152 $ 14,419,430

PROPERTY, EQUIPMENT & LEASEHO_2

PROPERTY, EQUIPMENT & LEASEHOLDS (Tables)	9 Months Ended
PROPERTY, EQUIPMENT & LEASEHOLDS (Tables)	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, EQUIPMENT AND LEASEHOLDS	SCHEDULE OF PROPERTY, EQUIPMENT AND LEASEHOLDS September 30, Accumulated September 30, 2023 Cost Depreciation 2023 Net Buildings and improvements $ 12,180,004 $ 3,729,894 $ 8,450,110 Automobiles 196,255 132,847 63,408 Computer hardware 43,436 42,840 596 Manufacturing equipment 9,498,662 5,533,484 3,965,178 Boat 34,400 29,331 5,069 Office equipment 134,119 119,730 14,389 Trailer 8,873 7,890 983 Leasehold Improvements 88,872 88,872 — Land 440,592 — 440,592 Technology 101,038 101,038 — $ 22,726,251 $ 9,785,926 $ 12,940,325 December 31, Accumulated December 31, 2022 Cost Depreciation 2022 Net Buildings and improvements $ 8,775,629 $ 3,310,920 $ 5,464,709 Automobiles 196,255 107,055 89,200 Computer hardware 43,432 42,663 769 Office equipment 133,280 112,782 20,498 Manufacturing equipment 8,634,063 4,891,736 3,742,327 Trailers 8,857 7,592 1,265 Boat 34,400 27,907 6,493 Leasehold improvements 88,872 88,872 — Technology 100,860 100,860 — Land 384,027 — 384,027 $ 18,399,675 $ 8,690,387 $ 9,709,288

PATENTS (Tables)

PATENTS (Tables)	9 Months Ended
PATENTS (Tables)	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF PATENTS	SCHEDULE OF PATENTS September 30, 2023 Cost Accumulated September 30, 2023 Net Patents $ 196,069 $ 196,069 $ - December 31, 2022 Cost Accumulated December 31, 2022 Net Patents $ 195,725 $ 195,725 $ -

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS	SCHEDULE OF GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS Goodwill Balance as of December 31, 2021 $ 2,534,275 Additions - Impairment - Balance as of December 31, 2022 and September 30, 2023 $ 2,534,275 Indefinite Lived Intangible Assets Balance as of December 31, 2021 $ 770,000 Additions - Impairment - Balance as of December 31, 2022 and September 30, 2023 $ 770,000 Goodwill relates to the acquisition of ENP Investments. Indefinite lived intangible assets consist of trade secrets and trademarks related to the acquisition of ENP Investments. Definite Life Intangible Assets Balance as of December 31, 2021 $ 1,830,000 Amortization (160,000 ) Balance as of December 31, 2022 1,670,000 Amortization (120,000 ) Balance as of September 30, 2023 $ 1,550,000
SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE	Estimated amortization expense over the next five years is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE 2023 $ 160,000 2024 160,000 2025 160,000 2026 160,000 2027 160,000

LONG TERM DEPOSITS (Tables)

LONG TERM DEPOSITS (Tables)	9 Months Ended
LONG TERM DEPOSITS (Tables)	Sep. 30, 2023
Long Term Deposits
SCHEDULE OF LONG TERM DEPOSITS	Long term deposits consist of damage deposits held by landlords and security deposits held by various vendors. SCHEDULE OF LONG TERM DEPOSITS September 30, 2023 December 31, 2022 Long term deposits $ 396,154 $ 8,540

INVESTMENTS (Tables)

INVESTMENTS (Tables)	9 Months Ended
INVESTMENTS (Tables)	Sep. 30, 2023
Enp Peru Investments Llc [Member]
SCHEDULE OF FAIR VALUES OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED	SCHEDULE OF FAIR VALUES OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED Purchase consideration $ 506,659 Assets acquired: Cash 7,330 Building 3,750,000 Land 150,000 Liabilities assumed: Deferred tax liability (174,582 ) Long term debt (2,849,500 ) Total identifiable net assets: 883,248 Excess of assets acquired over consideration 376,589 Less investment eliminated upon consolidation (41,538 ) Gain on acquisition of ENP Peru $ 335,051
SCHEDULE OF EQUITY METHOD INVESTMENT	A summary of the Company’s investment follows: SCHEDULE OF EQUITY METHOD INVESTMENT Balance, December 31, 2021 $ 22,642 Return of equity (8,750 ) Gain in equity method investment 27,646 Investment eliminated upon consolidation (41,538 ) Balance, December 31, 2022 and September 30, 2023 $ -
Florida Based LLC [Member]
SCHEDULE OF EQUITY METHOD INVESTMENT	SCHEDULE OF EQUITY METHOD INVESTMENT Balance, December 31, 2021 $ 3,701,368 Gain in equity method investment 307,527 Return of equity (250,000 ) Balance, December 31, 2022 $ 3,758,895 Gain in equity method investment 422,923 Return of equity (100,000 ) Balance, September 30, 2023 $ 4,081,818
SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT	Summarized profit and loss information related to the equity accounted investment is as follows: SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT Nine months Nine months Net sales $ 11,915,398 $ 11,101,350 Gross profit 3,514,142 2,519,331 Net income 845,846 $ 359,938

LONG TERM DEBT (Tables)

LONG TERM DEBT (Tables)	9 Months Ended
LONG TERM DEBT (Tables)	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF LOAN COVENANTS	As of September 30, 2023, Company was in compliance with all loan covenants. SCHEDULE OF LOAN COVENANTS Continuity September 30, 2023 December 31, 2022 Balance, January 1 $ 6,154,077 $ 2,366,598 Balance, beginning of period $ 6,154,077 $ 2,366,598 Plus: Proceeds from loans 2,248,292 3,230,798 Plus: Loan acquired with acquisition of ENP Peru - 2,849,500 Less: Payments on loan (542,148 ) (2,292,819 ) Balance, end of period $ 7,860,221 $ 6,154,077
SCHEDULE OF OUTSTANDING BALANCE LOAN	SCHEDULE OF OUTSTANDING BALANCE LOAN Outstanding balance at December 31, September 30, 2023 December 31, 2022 a) Long term debt – Midland States Bank $ - $ - b) Long term debt – Midland States Bank - - c) Long term debt – Stock Yards Bank & Trust 402,137 415,430 d) Long term debt – Stock Yards Bank & Trust 1,164,686 1,632,672 e) Long term debt – Stock Yards Bank & Trust 2,756,573 2,813,015 f) Long term debt – Stock Yards Bank & Trust 251,735 256,162 g) Long term debt – Stock Yards Bank & Trust 1,036,798 1,036,798 h) Long term debt – Stock Yards Bank & Trust 2,248,292 — Long-term Debt 7,860,221 6,154,077 Less: current portion (830,760 ) (717,612 ) Long-term debt non current $ 7,029,461 $ 5,436,465

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	9 Months Ended
STOCK OPTIONS (Tables)	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITIES	The following table summarizes the Company’s stock option activities for the year ended December 31, 2022 and the nine month period ended September 30, 2023: SCHEDULE OF STOCK OPTION ACTIVITIES Number of shares Exercise price Weighted average Balance, December 31, 2021 789,500 $ 1.42 4.13 $ 2.78 Granted 981,000 $ 3.55 3.61 $ 3.55 Cancelled or expired (13,486 ) $ 1.70 3.61 $ 2.32 Exercised (71,014 ) $ 1.42 2.44 $ 1.98 Balance, December 31, 2022 1,686,000 $ 1.70 4.13 $ 3.27 Cancelled or expired (12,000 ) $ 3.46 4.13 $ 3.60 Exercised (8,000 ) $ 1.70 $ 1.70 Balance, September 30, 2023 1,666,000 $ 1.75 4.13 $ 3.27 Exercisable, September 30, 2023 664,000 $ 1.75 4.13 $ 2.93
SCHEDULE OF STOCK OPTION FAIR VALUE ASSUMPTIONS	The fair value of each option grant is calculated using the following weighted average assumptions: SCHEDULE OF STOCK OPTION FAIR VALUE ASSUMPTIONS 2022 Expected life – years 3.0 Interest rate 1.76 3.64 Volatility 66.01 69.66 Weighted average fair value of options granted $ 1.46 1.65

NON-CONTROLLING INTERESTS (Tabl

NON-CONTROLLING INTERESTS (Tables)	9 Months Ended
NON-CONTROLLING INTERESTS (Tables)	Sep. 30, 2023
Noncontrolling Interest [Abstract]
SCHEDULE OF DISTRIBUTIONS	SCHEDULE OF DISTRIBUTIONS Balance, December 31, 2021 $ 2,602,843 Distribution (689,434 ) Non-controlling interest share of income 691,625 Balance, December 31, 2022 2,605,034 Distribution (537,314 ) Non-controlling interest share of income 490,012 Balance, September 30, 2023 $ 2,557,732
SCHEDULE OF NON CONTROLLING INTEREST RELATED TO ACQUISITION	SCHEDULE OF NON CONTROLLING INTEREST RELATED TO ACQUISITION Balance, December 31, 2022 $ - Acquisition 200,000 Non-controlling interest share of loss (10,615 ) Balance, September 30, 2023 $ 189,385

SEGMENTED, SIGNIFICANT CUSTOM_2

SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SCHEDULE OF REPORTABLE SEGMENTS	SCHEDULE OF REPORTABLE SEGMENTS EWCP BCPA Total Revenue $ 144,794 $ 8,575,827 $ 8,720,621 Interest expense - 119,599 119,599 Depreciation and amortization 4,380 459,217 463,597 Income tax expense 12,770 206,942 219,712 Segment profit (loss) (22,105 ) (696,056 ) (718,161 ) Segment assets 3,697,284 49,397,348 53,094,632 Expenditures for segment assets - (542,014 ) (542,014 ) Three months ended September 30, 2022: EWCP BCPA Total Revenue $ 179,007 $ 11,506,100 $ 11,685,107 Interest expense - 80,609 80,609 Depreciation and amortization 9,091 330,508 339,599 Income tax expense 24,035 325,146 349,181 Segment profit (loss) 69,376 1,038,755 1,108,131 Segment assets 2,345,580 46,462,283 48,807,863 Expenditures for segment assets - (233,862 ) (233,862 ) Nine months ended September 30, 2023: EWCP BCPA Total Revenue $ 446,056 $ 28,453,373 $ 28,899,429 Interest expense - 369,967 369,967 Depreciation and amortization 13,099 1,202,072 1,215,171 Income tax expense 25,341 848,520 873,861 Segment profit (loss) (215,095 ) 1,191,168 976,073 Segment assets 3,697,284 49,397,348 53,094,632 Expenditures for segment assets - (4,326,208 ) (4,326,208 ) Nine months ended September 30, 2022: EWCP BCPA Total Revenue $ 415,830 $ 33,217,700 $ 33,633,530 Interest expense - 190,366 190,366 Depreciation and amortization 27,537 784,340 811,877 Income tax expense 35,341 1,569,088 1,604,429 Segment profit (loss) (139,362 ) 4,443,007 4,303,645 Segment assets 2,345,580 46,462,283 48,807,863 Expenditures for segment assets - (647,232 ) (647,232 )
SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA	The sales generated in the United States and Canada are as follows: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA Nine months ended Nine months ended Canada $ 413,265 $ 449,106 United States and abroad 28,486,164 33,184,424 Total $ 28,899,429 $ 33,633,530
SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES	The Company’s long-lived assets (property, equipment, leaseholds intangibles, goodwill, and right of use assets) are located in Canada and the United States as follows: SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES September 30, 2023 December 31, 2022 Canada $ 143,811 $ 150,890 United States 17,779,273 14,699,896 Total $ 17,923,084 $ 14,850,786

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative)	1 Months Ended	9 Months Ended	12 Months Ended
BASIS OF PRESENTATION (Details Narrative)	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Enp Peru Investments Llc [Member]
Subsidiary company ownership interest rate		100%
ENP Investments LLC and ENP Mendota [Member]
Subsidiary company ownership interest rate		65%
ENP Peru [Member]
Subsidiary company ownership interest rate			65%
Increase decrease in share percentage			91.67%
Remaining investment owned percentage		8.33%	8.33%
ENP Peru [Member] \| Unrelated Party [Member]
Subsidiary company ownership interest rate			50%
Mendota LLC [Member]
Subsidiary company ownership interest rate		80%
Mendota LLC [Member] \| Unrelated Party [Member]
Subsidiary company ownership interest rate	80%
Mendota LLC [Member] \| Related Party [Member]
Noncontrolling interest percentage	20%

SCHEDULE OF METHOD OF DEPRECIAT

SCHEDULE OF METHOD OF DEPRECIATION (Details)	9 Months Ended
SCHEDULE OF METHOD OF DEPRECIATION (Details)	Sep. 30, 2023
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	30% Declining balance
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	20% Declining balance
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	20% Declining balance
Boat [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	20% Declining balance
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	10% Declining balance
Trailer [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	30% Declining balance
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	Straight-line over 5 years
Patents [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	Straight-line over 17 years
Technology Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	Straight-line over 10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	Straight-line over lease term
Customer Relationships [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	Straight-line over 15 years
Software [Member]
Property, Plant and Equipment [Line Items]
Depreciation method used and annual rate	Straight-line over 3 years

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Product Information [Line Items]
Deposit	$ 700,000		$ 700,000
Term deposits percent	8.25%		8.25%
Accured interest	$ 150		$ 150
Other term deposit	300,000		300,000
Sale	8,720,621	$ 11,685,107	28,899,429	$ 33,633,530
Cost of sales	7,248,266	8,502,551	$ 21,303,229	22,777,467
Investment [Member]
Product Information [Line Items]
Equity method investment, description			Significant influence is generally deemed to exist if the Company’s ownership interest in the voting stock of the investee ranges between 20% and 50%, although other factors, such as representation on the investee’s board of directors, are considered in determining whether the equity method of accounting is appropriate.
Three Primary Customers [Member]
Product Information [Line Items]
Sale	$ 5,811,847	$ 7,452,860	$ 14,020,837	$ 19,050,848
Three Primary Customers [Member] \| Revenue from Contract with Customer Benchmark [Member]
Product Information [Line Items]
Accounts receivable, after allowance for credit loss, percentage	67%	64%	49%	57%
Three Primary Customers [Member] \| Accounts Receivable [Member]
Product Information [Line Items]
Sale			$ 4,688,642		$ 6,124,424
Accounts receivable, after allowance for credit loss, percentage			68%		65%
Shipping and Handling [Member]
Product Information [Line Items]
Sale			$ 381,740	$ 341,918
Cost of sales			$ 771,772	$ 783,917

SUMMARY OF RIGHT-OF-USE ASSET A

SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Leases
Right of use assets, beginning balance	$ 167,222	$ 217,267
Depreciation	(38,738)	(50,045)
Right of use assets, ending balance	128,484	167,222
Lease liability, beginning balance	167,222	217,267
Lease interest expense	4,812	8,566
Payments	(43,550)	(58,611)
Lease liability, ending balance	128,484	167,222
Short-term portion	59,160	58,080
Long-term portion	69,324	109,142
Total	$ 128,484	$ 167,222

SCHEDULE OF UNDISCOUNTED RENT P

SCHEDULE OF UNDISCOUNTED RENT PAYMENTS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases
2023	$ 14,520
2024	59,520
2025	61,020
Total	135,060
Impact of discounting	(6,576)
Lease liability, September 30, 2023	$ 128,484	$ 167,222	$ 217,267

LEASES (Details Narrative)

LEASES (Details Narrative)	Sep. 30, 2023
Leases
Operating leases discount rate	5.50%

SCHEDULE OF ACCOUNTS RECEIVABLE

SCHEDULE OF ACCOUNTS RECEIVABLE (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Accounts receivable	$ 7,203,680	$ 9,739,150
Allowances for doubtful accounts	(289,359)	(289,293)
Total accounts receivable	$ 6,914,321	$ 9,449,857

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Completed goods	$ 2,539,460	$ 3,806,646
Raw materials and supplies	6,900,692	10,612,784
Total inventory	$ 9,440,152	$ 14,419,430

SCHEDULE OF PROPERTY, EQUIPMENT

SCHEDULE OF PROPERTY, EQUIPMENT AND LEASEHOLDS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Cost	$ 22,726,251	$ 18,399,675
Accumulated Depreciation	9,785,926	8,690,387
Property, plant and equipment, net, total	12,940,325	9,709,288
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	12,180,004	8,775,629
Accumulated Depreciation	3,729,894	3,310,920
Property, plant and equipment, net, total	8,450,110	5,464,709
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Cost	196,255	196,255
Accumulated Depreciation	132,847	107,055
Property, plant and equipment, net, total	63,408	89,200
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	43,436	43,432
Accumulated Depreciation	42,840	42,663
Property, plant and equipment, net, total	596	769
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	9,498,662	8,634,063
Accumulated Depreciation	5,533,484	4,891,736
Property, plant and equipment, net, total	3,965,178	3,742,327
Boat [Member]
Property, Plant and Equipment [Line Items]
Cost	34,400	34,400
Accumulated Depreciation	29,331	27,907
Property, plant and equipment, net, total	5,069	6,493
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	134,119	133,280
Accumulated Depreciation	119,730	112,782
Property, plant and equipment, net, total	14,389	20,498
Trailer [Member]
Property, Plant and Equipment [Line Items]
Cost	8,873	8,857
Accumulated Depreciation	7,890	7,592
Property, plant and equipment, net, total	983	1,265
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	88,872	88,872
Accumulated Depreciation	88,872	88,872
Property, plant and equipment, net, total
Land [Member]
Property, Plant and Equipment [Line Items]
Cost	440,592	384,027
Accumulated Depreciation
Property, plant and equipment, net, total	440,592	384,027
Developed Technology Rights [Member]
Property, Plant and Equipment [Line Items]
Cost	101,038	100,860
Accumulated Depreciation	101,038	100,860
Property, plant and equipment, net, total

PROPERTY, EQUIPMENT & LEASEHO_3

PROPERTY, EQUIPMENT & LEASEHOLDS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,095,171	$ 679,548

SCHEDULE OF PATENTS (Details)

SCHEDULE OF PATENTS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Patents, cost	$ 196,069	$ 195,725
Patents, Accumulated amortization	196,069	195,725
Patents, net

SCHEDULE OF GOODWILL AND INDEFI

SCHEDULE OF GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Goodwill	$ 2,534,275	$ 2,534,275
Goodwill, Additions
Goodwill, Impairment
Goodwill	2,534,275	2,534,275
Indefinite lived intangible assets, beginning balance	770,000	770,000
Indefinite lived intangible assets, Additions
Indefinite lived intangible assets, Impairment
Indefinite lived intangible assets, ending balance	770,000	770,000
ENP Investments Limited Liability Corporation (LLC) [Member]
Indefinite lived intangible assets, beginning balance	1,670,000	1,830,000
Indefinite lived intangible assets, ending balance	1,550,000	1,670,000
Amortization	$ (120,000)	$ (160,000)

PATENTS (Details Narrative)

PATENTS (Details Narrative) - USD ($)	9 Months Ended
PATENTS (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amount of amortization		$ 12,329

SCHEDULE OF ESTIMATED FUTURE AM

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details) - Finite-Lived Intangible Assets [Member]	Sep. 30, 2023 USD ($)
Impairment Effects on Earnings Per Share [Line Items]
2023	$ 160,000
2024	160,000
2025	160,000
2026	160,000
2027	$ 160,000

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details Narrative)	Sep. 30, 2023
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	3 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	15 years

SCHEDULE OF LONG TERM DEPOSITS

SCHEDULE OF LONG TERM DEPOSITS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Long Term Deposits
Long term deposits	$ 396,154	$ 8,540

SCHEDULE OF FAIR VALUES OF THE

SCHEDULE OF FAIR VALUES OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Equity Method Investments and Joint Ventures [Abstract]
Purchase consideration	$ 506,659
Cash	7,330
Building	3,750,000
Land	150,000
Deferred tax liability	(174,582)
Long term debt	(2,849,500)
Total identifiable net assets:	883,248
Excess of assets acquired over consideration	376,589
Less investment eliminated upon consolidation	(41,538)
Gain on acquisition of ENP Peru	$ 335,051

SCHEDULE OF EQUITY METHOD INVES

SCHEDULE OF EQUITY METHOD INVESTMENT (Details) - USD ($)	9 Months Ended	12 Months Ended
SCHEDULE OF EQUITY METHOD INVESTMENT (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Balance, Beginning	$ 5,458,895
Investment eliminated upon consolidation		$ (41,538)
Balance, Ending	6,251,818	5,458,895
Enp Peru Investments Llc [Member]
Balance, Beginning		22,642
Return of equity		(8,750)
Gain in equity method investment		27,646
Investment eliminated upon consolidation		(41,538)
Balance, Ending
Florida Based LLC [Member]
Balance, Beginning	3,758,895	3,701,368
Return of equity	(100,000)	(250,000)
Gain in equity method investment	422,923	307,527
Balance, Ending	$ 4,081,818	$ 3,758,895

SUMMARY OF PROFIT AND LOSS INFO

SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Equity Method Investments and Joint Ventures [Abstract]
Net sales	$ 11,915,398	$ 11,101,350
Gross profit	3,514,142	2,519,331
Net income	$ 845,846	$ 359,938

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Jun. 30, 2022

Dec. 31, 2020

Dec. 31, 2018

Sep. 30, 2023

Sep. 30, 2022

Dec. 31, 2021

Jun. 30, 2023

Apr. 30, 2023

Dec. 31, 2022

Jan. 31, 2019

Dec. 01, 2018

Dec. 31, 2016

Schedule of Equity Method Investments [Line Items]

Cash

$ 8,943,972

$ 4,339,483

Debt maturity date

Dec. 06, 2023

Payments to Acquire Investments

470,000

Applied Holding Corp [Member]

Schedule of Equity Method Investments [Line Items]

Investment

$ 200,000

Trio Opportunity Corp [Member]

Schedule of Equity Method Investments [Line Items]

Investment

$ 470,000

$ 500,000

Trio Opportunity Corp [Member] | Common Class B [Member]

Schedule of Equity Method Investments [Line Items]

Common stock issued, shares

97,000

Share price

$ 10

Florida Based LLC [Member]

Schedule of Equity Method Investments [Line Items]

Sales

7,116,232

$ 7,931,549

Accounts receivable related parties

$ 2,274,958

$ 2,423,285

Lygos Inc [Member]

Schedule of Equity Method Investments [Line Items]

Investment

$ 1,000,000

Payments to Acquire Investments

$ 500,000

ENP Peru [Member]

Schedule of Equity Method Investments [Line Items]

[custom:RemainningShareOutstanding]

$ 506,659

Cash

$ 259,000

ENP Investments LLC [Member]

Schedule of Equity Method Investments [Line Items]

Subsidiary, Ownership Percentage, Parent

35%

Enp Peru Investments Llc [Member]

Schedule of Equity Method Investments [Line Items]

Ownership percentage

50%

Nano Chem [Member]

Schedule of Equity Method Investments [Line Items]

Ownership percentage

41.67%

[custom:AdditionalEquityMethodInvestmentOwnershipPercentage-0]

50%

ENP Investments, LLC [Member]

Schedule of Equity Method Investments [Line Items]

Ownership percentage

8.33%

Florida Based LLC [Member]

Schedule of Equity Method Investments [Line Items]

Ownership percentage

50%

SHORT-TERM LINE OF CREDIT (Deta

SHORT-TERM LINE OF CREDIT (Details Narrative) - USD ($)	1 Months Ended
SHORT-TERM LINE OF CREDIT (Details Narrative) - USD ($)	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Line of credit			$ 2,818,591
Stock Yard And Bank One [Member] \| NanoChem Solutions Inc [Member]
Line of Credit Facility [Line Items]
Loan guaranteed rate		35%
Line of credit		$ 1,575,000
Stock Yard And Bank One [Member] \| New Agreement [Member] \| NanoChem Solutions Inc [Member]
Line of Credit Facility [Line Items]
Loan guaranteed rate		65%
Line of credit		$ 2,925,000
Short term borrowings			$ 2,477,794
Stock Yard And Bank One [Member] \| Midland States Bank [Member] \| New Agreement [Member]
Line of Credit Facility [Line Items]
Increasing amount of revolving line of credit	$ 500,000
Aggregate amount of revolving line of credit	$ 4,500,000
Percentage of foreign accounts receivable of inventory	50%
Debt face amount	$ 2,000,000
Interest rate		8.50%	7.50%
Stock Bank [Member] \| New Agreement [Member] \| NanoChem Solutions Inc [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Short term borrowings			$ 340,797
Stock Bank [Member] \| Midland States Bank [Member] \| New Agreement [Member]
Line of Credit Facility [Line Items]
Aggregate amount of revolving line of credit	$ 4,000,000
Percentage of foreign accounts receivable of inventory	50%
Debt face amount	$ 2,000,000
Interest rate		8.50%	7.50%
Eligible percentage of domestic accounts receivable	80%

SCHEDULE OF LOAN COVENANTS (Det

SCHEDULE OF LOAN COVENANTS (Details) - USD ($)	9 Months Ended	12 Months Ended
SCHEDULE OF LOAN COVENANTS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Balance, beginning of period	$ 6,154,077	$ 2,366,598
Plus: Proceeds from loans	2,248,292	3,230,798
Plus: Loan acquired with acquisition of ENP Peru		2,849,500
Less: Payments on loan	(542,148)	(2,292,819)
Balance, end of period	$ 7,860,221	$ 6,154,077

SCHEDULE OF OUTSTANDING BALANCE

SCHEDULE OF OUTSTANDING BALANCE LOAN (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt	$ 7,860,221	$ 6,154,077	$ 2,366,598
Less: current portion	(830,760)	(717,612)
Long-term debt non current	7,029,461	5,436,465
Midland States Bank [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt
Midland States Bank One [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt
Stock Yards Bank & Trust [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt	402,137	415,430
Stock Yards Bank Trust One [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt	1,164,686	1,632,672
Stock Yards Bank Trust Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt	2,756,573	2,813,015
Stock Yards Bank Trust Three [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt	251,735	256,162
Stock Yards Bank Trust Four [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt	1,036,798	1,036,798
Stock Yards Bank Trust Five [Member]
Defined Benefit Plan Disclosure [Line Items]
Long-term Debt	$ 2,248,292

LONG TERM DEBT (Details Narrati

LONG TERM DEBT (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
LONG TERM DEBT (Details Narrative) - USD ($)	Jun. 30, 2022	Oct. 31, 2020	Jan. 31, 2020	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Jun. 30, 2023
Short-Term Debt [Line Items]
Interest expense				$ 119,599	$ 80,609	$ 369,967	$ 190,366
Midland Bank [Member] \| NanoChem Solutions Inc [Member]
Short-Term Debt [Line Items]
Debt instrument face amount		$ 894,253
Debt instrument term		2 years
Interest expense debt							5,816
Debt Long term debt amount
Midland Bank [Member] \| NanoChem Solutions Inc [Member] \| Prime Rate [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate stated percentage		3.85%
Stock Yards Bank & Trust [Member] \| ENP Realty LLC [Member]
Short-Term Debt [Line Items]
Debt instrument term			10 years
Stock Yards Bank & Trust [Member] \| ENP Realty LLC [Member] \| Prime Rate [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate stated percentage			4.35%
Term Loan [Member] \| Nano Chem [Member]
Short-Term Debt [Line Items]
Debt instrument face amount								2,000,000
Interest expense debt						50,361
Debt Long term debt amount				1,036,798		1,036,798		$ 1,036,798
Term Loan [Member] \| Nano Chem [Member] \| Prime Rate [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate stated percentage								6.50%
Term Loan [Member] \| Mendota [Member]
Short-Term Debt [Line Items]
Debt instrument face amount									$ 3,240,000
Interest expense debt						47,450
Debt Long term debt amount				2,248,292		2,248,292
Term Loan [Member] \| Midland Bank [Member] \| NanoChem Solutions Inc [Member]
Short-Term Debt [Line Items]
Debt instrument face amount		$ 1,980,947
Debt instrument interest rate stated percentage		65%
Debt instrument term		5 years
Interest expense debt							30,334
Term Loan [Member] \| Midland Bank [Member] \| NanoChem Solutions Inc [Member] \| Prime Rate [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate stated percentage		3.85%
Term Loan [Member] \| Midland Bank [Member] \| ENP Mendota, LLC [Member]
Short-Term Debt [Line Items]
Debt instrument face amount	$ 1,935,000		$ 450,000
Debt instrument interest rate stated percentage			2.50%
Debt instrument term			5 years
Interest expense debt						13,459	13,959
Debt Long term debt amount				402,137		402,137		415,430
Term Loan [Member] \| Midland Bank [Member] \| Nano Chem [Member]
Short-Term Debt [Line Items]
Interest expense debt						53,176	23,632
Debt Long term debt amount				1,164,686		1,164,686		1,632,672
Term Loan [Member] \| Midland Bank [Member] \| ENP Peru One [Member]
Short-Term Debt [Line Items]
Debt instrument face amount			$ 3,000,000	2,756,573		2,756,573		2,813,015
Debt instrument term			10 years
First mortgage	2,849,500
Interest expense						92,304	23,632
Term Loan [Member] \| Midland Bank [Member] \| ENP Peru One [Member] \| Prime Rate [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate stated percentage			4.35%
Term Loan [Member] \| Midland Bank [Member] \| ENP Peru Investments [Member]
Short-Term Debt [Line Items]
Debt instrument face amount	$ 259,000
Debt instrument term	10 years
Interest expense debt						10,447	$ 3,568
Debt Long term debt amount				$ 251,735		$ 251,735		$ 256,162
Term Loan [Member] \| Midland Bank [Member] \| ENP Peru Investments [Member] \| Prime Rate [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate stated percentage	5.40%

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITIES (Details) - $ / shares	9 Months Ended	12 Months Ended
SCHEDULE OF STOCK OPTION ACTIVITIES (Details) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, Beginning Balance	1,686,000	789,500
Weighted average exercise price, Beginning Balance	$ 3.27	$ 2.78
Number of shares, Granted		981,000
Weighted average exercise price, Granted		$ 3.55
Number of shares, Cancelled or expired	(12,000)	(13,486)
Weighted average exercise price, Cancelled or expired	$ 3.60	$ 2.32
Number of shares, Exercised	(8,000)	(71,014)
Exercise price per share, Exercised	$ 1.70
Weighted average exercise price, Exercised	$ 1.70	$ 1.98
Number of shares Exercisable, Ending Balance	1,666,000	1,686,000
Weighted average exercise price, Ending Balance	$ 3.27	$ 3.27
Number of shares Exercisable, Ending Balance	664,000
Weighted average exercise price, Exercisable, Ending Balance	$ 2.93
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, Beginning Balance	1.70	1.42
Exercise price per share, Granted		3.55
Exercise price per share, Cancelled or expired	3.46	1.70
Exercise price per share, Exercised		1.42
Exercise price per share, Ending Balance	1.75	1.70
Exercise price per share Exercisable, Ending Balance	1.75
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price per share, Beginning Balance	4.13	4.13
Exercise price per share, Granted		3.61
Exercise price per share, Cancelled or expired	4.13	3.61
Exercise price per share, Exercised		2.44
Exercise price per share, Ending Balance	4.13	$ 4.13
Exercise price per share Exercisable, Ending Balance	$ 4.13

SCHEDULE OF STOCK OPTION FAIR V

SCHEDULE OF STOCK OPTION FAIR VALUE ASSUMPTIONS (Details)	12 Months Ended
SCHEDULE OF STOCK OPTION FAIR VALUE ASSUMPTIONS (Details)	Dec. 31, 2022 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected life - years	3 years
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Interest rate	1.76%
Volatility	66.01%
Weighted average fair value of options granted	$ 1.46
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Interest rate	3.64%
Volatility	69.66%
Weighted average fair value of options granted	$ 1.65

STOCK OPTIONS (Details Narrativ

STOCK OPTIONS (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
STOCK OPTIONS (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Options granted percentage	100%
Options maximum granted term	5 years
Weighted-average remaining contractual life	3 years 4 months 24 days
Number of shares, granted			981,000
Stock options exercised	8,000		71,014
Stock vested compensation non vested	$ 887,957
Weighted average period expected to be recognized	1 year 10 months 24 days
Canada Revenue Agency [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Aggregate intrinsic value of vested options
Consultants [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock option plan expense	47,391	47,380
Employees [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock option plan expense	$ 491,013	$ 111,804
Number of shares, granted		5,000
Additional expenses due to options granted		$ 5,475
Stock options exercised	8,000	29,500
Consultant [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock options exercised

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
CAPITAL STOCK (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock options granted			981,000
Consultant for services, shares	1,272
Consultant for services, value	$ 4,070
Dividends per share	$ 0.05
Employee [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock options granted	8,000	29,500

SCHEDULE OF DISTRIBUTIONS (Deta

SCHEDULE OF DISTRIBUTIONS (Details) - USD ($)	3 Months Ended					9 Months Ended		12 Months Ended
SCHEDULE OF DISTRIBUTIONS (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Distribution to noncontrolling interests, Beginning balance						$ 2,605,034
Distribution	$ (149,618)	$ (387,696)	$ (116,933)	$ (116,934)	$ (265,922)
Non-controlling interest share of income	214,410		$ 212,680			479,397	$ 523,272
Distribution to noncontrolling interests, Ending balance	2,747,117					2,747,117		$ 2,605,034
ENP Investments, LLC [Member] \| Ownership Interest Purchase Agreement [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Distribution to noncontrolling interests, Beginning balance					$ 2,602,843	2,605,034	$ 2,602,843	2,602,843
Distribution						(537,314)		(689,434)
Non-controlling interest share of income						490,012		691,625
Distribution to noncontrolling interests, Ending balance	$ 2,557,732					$ 2,557,732		$ 2,605,034

SCHEDULE OF NON CONTROLLING INT

SCHEDULE OF NON CONTROLLING INTEREST RELATED TO ACQUISITION (Details)	9 Months Ended
	Sep. 30, 2023 USD ($)
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Distribution to noncontrolling interests, Beginning balance	$ 2,605,034
Distribution to noncontrolling interests, Ending balance	2,747,117
Mendota LLC [Member] \| Ownership Interest Purchase Agreement [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Distribution to noncontrolling interests, Beginning balance
Distribution to noncontrolling interests, Acquisition	200,000
Distribution to noncontrolling interests, Non-controlling interest share of loss	(10,615)
Distribution to noncontrolling interests, Ending balance	$ 189,385

NON-CONTROLLING INTERESTS (Deta

NON-CONTROLLING INTERESTS (Details Narrative) - USD ($)	9 Months Ended
NON-CONTROLLING INTERESTS (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Partnership distribution to non-controlling interest	$ 537,314	$ 499,789
Accounts receivable	$ 6,914,321		$ 9,449,857
ENP Investments, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Subsidiary company ownership interest rate	65%
Related party owner ship percentage	35%
Partnership distribution to non-controlling interest	$ 3,043,833
Sales	4,728,562	$ 4,913,342
Accounts receivable	$ 2,154,033		$ 3,634,083
Mendota LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Subsidiary company ownership interest rate	80%
Related party owner ship percentage	20%

SCHEDULE OF REPORTABLE SEGMENTS

SCHEDULE OF REPORTABLE SEGMENTS (Details) - USD ($)	3 Months Ended		9 Months Ended
SCHEDULE OF REPORTABLE SEGMENTS (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue from External Customer [Line Items]
Revenue	$ 8,720,621	$ 11,685,107	$ 28,899,429	$ 33,633,530
Interest expense	119,599	80,609	369,967	190,366
Income tax expense	219,712	349,181	873,861	1,604,429
Segment profit (loss)	(718,161)	1,108,131	976,073	4,303,645
Expenditures for segment assets			(4,326,208)	(647,232)
Segment [Member]
Revenue from External Customer [Line Items]
Revenue	8,720,621	11,685,107	28,899,429	33,633,530
Interest expense	119,599	80,609	369,967	190,366
Depreciation and amortization	463,597	339,599	1,215,171	811,877
Income tax expense	219,712	349,181	873,861	1,604,429
Segment profit (loss)	(718,161)	1,108,131	976,073	4,303,645
Segment assets	53,094,632	48,807,863	53,094,632	48,807,863
Expenditures for segment assets	(542,014)	(233,862)	(4,326,208)	(647,232)
EWCP [Member] \| Segment [Member]
Revenue from External Customer [Line Items]
Revenue	144,794	179,007	446,056	415,830
Interest expense
Depreciation and amortization	4,380	9,091	13,099	27,537
Income tax expense	12,770	24,035	25,341	35,341
Segment profit (loss)	(22,105)	69,376	(215,095)	(139,362)
Segment assets	3,697,284	2,345,580	3,697,284	2,345,580
Expenditures for segment assets
BCPA [Member] \| Segment [Member]
Revenue from External Customer [Line Items]
Revenue	8,575,827	11,506,100	28,453,373	33,217,700
Interest expense	119,599	80,609	369,967	190,366
Depreciation and amortization	459,217	330,508	1,202,072	784,340
Income tax expense	206,942	325,146	848,520	1,569,088
Segment profit (loss)	(696,056)	1,038,755	1,191,168	4,443,007
Segment assets	49,397,348	46,462,283	49,397,348	46,462,283
Expenditures for segment assets	$ (542,014)	$ (233,862)	$ (4,326,208)	$ (647,232)

SCHEDULE OF REVENUE GENERATED I

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales	$ 8,720,621	$ 11,685,107	$ 28,899,429	$ 33,633,530
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales			413,265	449,106
United Statesand Abroad [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Sales			$ 28,486,164	$ 33,184,424

SCHEDULE OF LONG-LIVED ASSETS A

SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 17,923,084	$ 14,850,786
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	143,811	150,890
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 17,779,273	$ 14,699,896

SEGMENTED, SIGNIFICANT CUSTOM_3

SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Details Narrative)	9 Months Ended
	Sep. 30, 2023 USD ($) Segments	Sep. 30, 2022 USD ($)
Revenue, Major Customer [Line Items]
Number of operating segments \| Segments	2
Accounts Receivable [Member] \| Three Customers [Member]
Revenue, Major Customer [Line Items]
Accounts receivable, after allowance for credit loss \| $	$ 14,020,837	$ 19,050,848
Stock option exercise percent	49%	57%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	1 Months Ended
SUBSEQUENT EVENTS (Details Narrative)	Oct. 31, 2023 USD ($)
Subsequent Event [Member] \| Applied Holdings [Member]
Subsequent Event [Line Items]
Payment received	$ 200,000