21. DISAGGREGATED EXPENSES: SCHEDULE OF DISAGGREGATED EXPENSES (Details) - USD ($) |
3 Months Ended | 6 Months Ended | ||
|---|---|---|---|---|
Jun. 30, 2026 |
Jun. 30, 2025 |
Jun. 30, 2026 |
Jun. 30, 2025 |
|
| Crude Oil | ||||
| Cost of Goods and Services Sold | $ (109,809) | $ 2,729,208 | $ (110,114) | $ 7,513,308 |
| Fuels and chemicals | ||||
| Cost of Goods and Services Sold | 266,203 | 379,887 | 265,135 | 811,733 |
| Freight Out | ||||
| Cost of Goods and Services Sold | 1,723 | 435,180 | (80,272) | 1,189,269 |
| Freight In | ||||
| Cost of Goods and Services Sold | 67,100 | 361,331 | 64,299 | 823,715 |
| Salary and Wages | ||||
| Cost of Goods and Services Sold | 134,822 | 338,683 | 259,925 | 629,641 |
| Depreciation and Amortization | ||||
| Cost of Goods and Services Sold | 226,252 | 311,372 | 488,899 | 552,510 |
| Repairs and Maintenance | ||||
| Cost of Goods and Services Sold | 85,577 | 91,011 | 161,393 | 159,641 |
| Other | ||||
| Cost of Goods and Services Sold | 13,733 | 11,768 | 25,937 | 37,682 |
| General and administrative | 19,063 | 35,534 | 32,662 | 60,888 |
| Professional Fees | 0 | 3,050 | 0 | 7,775 |
| Executive Compensation | ||||
| General and administrative | 1,029,027 | 773,061 | 1,537,760 | 1,406,691 |
| Professional fees | ||||
| General and administrative | 623,765 | 498,987 | 1,076,313 | 1,464,073 |
| Insurance | ||||
| General and administrative | 112,620 | 160,918 | 244,656 | 323,693 |
| Lease and utilities | ||||
| General and administrative | 50,196 | 55,335 | 94,649 | 114,610 |
| Travel expenses | ||||
| General and administrative | 23,410 | 46,744 | 60,590 | 104,148 |
| Licenses | ||||
| General and administrative | 24,326 | 14,102 | 44,455 | 15,165 |
| Bank charges | ||||
| General and administrative | 4,549 | 1,501 | 9,107 | 6,924 |
| Automobile | ||||
| General and administrative | 0 | 34,514 | 0 | 58,234 |
| Auditor Fees | ||||
| Professional Fees | 63,824 | 78,969 | 239,779 | 236,974 |
| Legal Fees | ||||
| Professional Fees | 440,745 | 89,967 | 566,596 | 83,103 |
| Business Development | ||||
| Professional Fees | 84,915 | 265,183 | 192,448 | 1,002,564 |
| Memberships and Subscriptions | ||||
| Professional Fees | 34,626 | 31,435 | 64,393 | 61,057 |
| Environmental | ||||
| Professional Fees | 3,629 | 16,493 | 17,063 | 21,841 |
| Investor Relations | ||||
| Professional Fees | (3,974) | 10,540 | (3,966) | 20,742 |
| Taxes | ||||
| Professional Fees | 0 | 3,350 | 0 | 30,017 |
| Cost of Goods and Services Sold | 685,601 | 4,658,440 | 1,075,202 | 11,717,499 |
| General and administrative | 1,886,956 | 1,620,696 | 3,100,192 | 3,554,426 |
| Professional Fees | $ 623,765 | $ 498,987 | $ 1,076,313 | $ 1,464,073 |