NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Policies)

3 Months Ended

Mar. 31, 2025

Inventory

Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following:

Location : Vista, CA		March 31,		December 31,
		2025		2024
Raw materials	$	1,122,518	$	841,054
Finished goods		444,687		434,611
Total	$	1,567,205	$	1,275,665
Allowance for obsolete inventory
Opening allowance		1,008,049		922,878
Additional allowance		9,858
Earlier year allowance/(reversal) write back		-		85,171
Closing allowance		1,017,907		1,008,049
Total	$	549,298	$	267,616

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $9,858 and $0.00, for the periods ended March 31, 2025, and March 31, 2024, respectively.

- Definition

Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.

+ References + Details