21. DISAGGREGATED EXPENSES: SCHEDULE OF DISAGGREGATED EXPENSES (Details) - USD ($) |
3 Months Ended | 6 Months Ended | ||
---|---|---|---|---|
Jun. 30, 2025 |
Jun. 30, 2024 |
Jun. 30, 2025 |
Jun. 30, 2024 |
|
Crude Oil | ||||
Cost of goods sold | $ 2,729,208 | $ 2,444,374 | $ 7,513,308 | $ 10,900,398 |
Fuels and chemicals | ||||
Cost of goods sold | 379,887 | 185,059 | 811,733 | 16,273 |
Freight Out | ||||
Cost of goods sold | 435,180 | 297,492 | 1,189,269 | 1,556,476 |
Freight In | ||||
Cost of goods sold | 361,331 | 172,557 | 823,715 | 584,410 |
Salary and Wages | ||||
Cost of goods sold | 338,683 | 341,327 | 629,641 | 656,781 |
Depreciation and Amortization | ||||
Cost of goods sold | 311,372 | 304,227 | 552,510 | 236,944 |
Repairs and Maintenance | ||||
Cost of goods sold | 91,011 | 80,876 | 159,641 | 207,731 |
Other | ||||
Cost of goods sold | 11,768 | 34,921 | 37,682 | 84,701 |
General and administrative | 35,534 | 14,402 | 60,888 | 56,569 |
Professional Fees | 3,051 | 8,307 | 7,774 | 40,184 |
Professional Fees | (3,051) | (8,307) | (7,774) | (40,184) |
Professional fees | ||||
General and administrative | 498,987 | 9,383 | 1,464,073 | 537,678 |
Executive Compensation | ||||
General and administrative | 773,061 | 592,555 | 1,406,691 | 1,251,030 |
Insurance | ||||
General and administrative | 160,918 | 163,854 | 323,693 | 336,170 |
Travel expenses | ||||
General and administrative | 46,744 | 68,613 | 104,148 | 131,496 |
Lease and utilities | ||||
General and administrative | 55,335 | 56,834 | 114,610 | 63,964 |
Bank charges | ||||
General and administrative | 1,501 | 14,492 | 6,924 | 124,637 |
Licenses | ||||
General and administrative | 14,102 | 20,210 | 15,165 | 22,684 |
Automobile | ||||
General and administrative | 34,514 | 31,035 | 58,234 | 55,034 |
Business Development | ||||
Professional Fees | 265,183 | 158,115 | 1,002,564 | 2,004 |
Professional Fees | (265,183) | (158,115) | (1,002,564) | (2,004) |
Auditor Fees | ||||
Professional Fees | 78,969 | 45,490 | 236,974 | 223,155 |
Professional Fees | (78,969) | (45,490) | (236,974) | (223,155) |
Legal Fees | ||||
Professional Fees | 89,967 | 42,024 | 83,103 | 97,399 |
Professional Fees | (89,967) | (42,024) | (83,103) | (97,399) |
Memberships and Subscriptions | ||||
Professional Fees | 31,435 | 13,806 | 61,057 | 40,093 |
Professional Fees | (31,435) | (13,806) | (61,057) | (40,093) |
Taxes | ||||
Professional Fees | 3,350 | 0 | 30,017 | 0 |
Professional Fees | (3,350) | 0 | (30,017) | 0 |
Environmental | ||||
Professional Fees | 16,493 | 16,547 | 21,841 | 62,638 |
Professional Fees | (16,493) | (16,547) | (21,841) | (62,638) |
Investor Relations | ||||
Professional Fees | 10,540 | 41,325 | 20,742 | 72,205 |
Professional Fees | (10,540) | (41,325) | (20,742) | (72,205) |
Cost of goods sold | 4,658,440 | 3,860,833 | 11,717,499 | 14,243,714 |
General and administrative | 1,620,696 | 971,378 | 3,554,426 | 2,579,262 |
Professional Fees | 498,987 | 9,383 | 1,464,073 | 537,678 |
Professional Fees | $ (498,987) | $ (9,383) | $ (1,464,073) | $ (537,678) |