| Schedule of Property and Equipment |
As
of March 31, 2026 and December 31, 2025, the property and equipment consists of the following:
Schedule of Property and Equipment
| Cost | |
Buildings and land | | |
Office equipment and software | | |
Machinery and equipment | | |
Vehicles | | |
Leasehold improvements | | |
Total | |
| Balance as of January 1, 2025 | |
$ | 27,654,718 | | |
$ | 219,438 | | |
$ | 5,611,300 | | |
$ | 597,150 | | |
$ | 5,000 | | |
$ | 34,087,606 | |
| Additions | |
| 165,729 | | |
| 10,603 | | |
| 716,682 | | |
| 182,112 | | |
| - | | |
| 1,075,126 | |
| Disposals and transfers | |
| (184,583 | ) | |
| - | | |
| - | | |
| - | | |
| - | | |
| (184,583 | ) |
| Balance as of December 31, 2025 | |
$ | 27,635,864 | | |
$ | 230,041 | | |
$ | 6,327,982 | | |
$ | 779,262 | | |
$ | 5,000 | | |
$ | 34,978,149 | |
| Additions | |
| 154,750 | | |
| - | | |
| 325,089 | | |
| 15,000 | | |
| - | | |
| 494,839 | |
| Balance as of March 31, 2026 | |
$ | 27,790,614 | | |
$ | 230,041 | | |
$ | 6,653,071 | | |
$ | 794,262 | | |
$ | 5,000 | | |
$ | 35,472,988 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated Depreciation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance as of January 1, 2025 | |
$ | (5,738,488 | ) | |
$ | (183,984 | ) | |
$ | (1,906,976 | ) | |
$ | (210,985 | ) | |
$ | (4,557 | ) | |
$ | (8,044,990 | ) |
| Depreciation | |
| (1,401,997 | ) | |
| (26,017 | ) | |
| (576,282 | ) | |
| (71,690 | ) | |
| (443 | ) | |
| (2,076,429 | ) |
| Disposals and transfers | |
| 204,610 | | |
| - | | |
| - | | |
| (20,027 | ) | |
| - | | |
| 184,583 | |
| Balance as of December 31, 2025 | |
$ | (6,935,875 | ) | |
$ | (210,001 | ) | |
$ | (2,483,258 | ) | |
$ | (302,702 | ) | |
$ | (5,000 | ) | |
$ | (9,936,836 | ) |
| Depreciation | |
| (354,530 | ) | |
| (6,616 | ) | |
| (170,300 | ) | |
| (24,664 | ) | |
| - | | |
| (556,110 | ) |
| Balance as of March 31, 2026 | |
$ | (7,290,405 | ) | |
$ | (216,617 | ) | |
$ | (2,653,558 | ) | |
$ | (327,366 | ) | |
$ | (5,000 | ) | |
$ | (10,492,946 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Net Book Value | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| March 31, 2026 | |
$ | 20,500,209 | | |
$ | 13,424 | | |
$ | 3,999,513 | | |
$ | 466,896 | | |
$ | - | | |
$ | 24,980,042 | |
| December 31, 2025 | |
$ | 20,699,989 | | |
$ | 20,040 | | |
$ | 3,844,724 | | |
$ | 476,560 | | |
$ | - | | |
$ | 25,041,313 | |
|