| 21. DISAGGREGATED EXPENSES |
21.DISAGGREGATED EXPENSES
Cost of sales consisted of the following for June 30:
|
| Three Months Ended
|
| Three Months Ended
|
| Six Months Ended
|
| Six Months Ended
|
|
| June 30, 2026
|
| June 30, 2025
|
| June 30, 2026
|
| June 30, 2025
|
Crude Oil
| $
| (109,809)
| $
| 2,729,208
| $
| (110,114)
| $
| 7,513,308
|
Fuels and chemicals
|
| 266,203
|
| 379,887
|
| 265,135
|
| 811,733
|
Freight out
|
| 1,723
|
| 435,180
|
| (80,272)
|
| 1,189,269
|
Freight in
|
| 67,100
|
| 361,331
|
| 64,299
|
| 823,715
|
Salary and wages
|
| 134,822
|
| 338,683
|
| 259,925
|
| 629,641
|
Depreciation and amortization
|
| 226,252
|
| 311,372
|
| 488,899
|
| 552,510
|
Repairs and maintenance
|
| 85,577
|
| 91,011
|
| 161,393
|
| 159,641
|
Other
|
| 13,733
|
| 11,768
|
| 25,937
|
| 37,682
|
| $
| 685,601
| $
| 4,658,440
| $
| 1,075,202
| $
| 11,717,499
|
General and administrative expenses consisted of the following for June 30:
|
| Three Months Ended
|
| Three Months Ended
|
| Six Months Ended
|
| Six Months Ended
|
|
| June 30, 2026
|
| June 30, 2025
|
| June 30, 2026
|
| June 30, 2025
|
Executive compensation
| $
| 1,029,027
| $
| 773,061
| $
| 1,537,760
| $
| 1,406,691
|
Professional fees
|
| 623,765
|
| 498,987
|
| 1,076,313
|
| 1,464,073
|
Insurance
|
| 112,620
|
| 160,918
|
| 244,656
|
| 323,693
|
Lease and utilities
|
| 50,196
|
| 55,335
|
| 94,649
|
| 114,610
|
Travel
|
| 23,410
|
| 46,744
|
| 60,590
|
| 104,148
|
Licenses
|
| 24,326
|
| 14,102
|
| 44,455
|
| 15,165
|
Other general and administrative
|
| 19,063
|
| 35,534
|
| 32,662
|
| 60,888
|
Bank charges
|
| 4,549
|
| 1,501
|
| 9,107
|
| 6,924
|
Auto
|
| -
|
| 34,514
|
| -
|
| 58,234
|
| $
| 1,886,956
| $
| 1,620,696
| $
| 3,100,192
| $
| 3,554,426
|
Professional fees included the following for June 30:
|
| Three Months Ended
|
| Three Months Ended
|
| Six Months Ended
|
| Six Months Ended
|
|
| June 30, 2026
|
| June 30, 2025
|
| June 30, 2026
|
| June 30, 2025
|
Auditor
| $
| 63,824
| $
| 78,969
| $
| 239,779
| $
| 236,974
|
Legal
|
| 440,745
|
| 89,967
|
| 566,596
|
| 83,103
|
Business development
|
| 84,915
|
| 265,183
|
| 192,448
|
| 1,002,564
|
Membership and subscriptions
|
| 34,626
|
| 31,435
|
| 64,393
|
| 61,057
|
Environmental
|
| 3,629
|
| 16,493
|
| 17,063
|
| 21,841
|
Investor relations
|
| (3,974)
|
| 10,540
|
| (3,966)
|
| 20,742
|
Other
|
| -
|
| 3,050
|
| -
|
| 7,775
|
Tax
|
| -
|
| 3,350
|
| -
|
| 30,017
|
| $
| 623,765
| $
| 498,987
| $
| 1,076,313
| $
| 1,464,073
|
|