SEGMENTS (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

SCHEDULE OF REPORTABLE SEGMENTS

		SPCH				FGPI				Other ⁽¹⁾				Consolidated
Product sales		$	5,124,050			$	2,486,098			$	-			$	7,610,148
Cost of sales			5,868,427				2,029,487				-				7,897,914
Gross profit (loss)			(744,377	)			456,611				-				(287,766	)
Wages, administrative salaries and benefits			660,556				333,887				-				994,443
Selling, general, and administrative			299,537				134,652				98,410				532,599
Other segment items ⁽²⁾			126,979				63,852				215,467				406,298
Net operating loss			(1,831,449	)			(75,780	)			(313,877	)			(2,221,106	)
Interest expense			107,915				20,697				-				128,612
Depreciation and amortization (included in cost of sales)			243,629				319,300				-				562,929
Capital expenditures			48,324				697,468				-				745,792
Assets at June 30, 2026 ⁽³⁾			54,315,751				4,364,083				286,539				58,966,373

Three months ended June 30, 2025:

		SPCH				FGPI				Other ⁽¹⁾				Consolidated
Product sales		$	8,274,932			$	592,200			$	-			$	8,867,132
Research and development services sales			2,500,000				-				-				2,500,000
Cost of sales			5,547,824				434,042				-				5,981,866
Gross profit			5,227,108				158,158				-				5,385,266
Wages, administrative salaries and benefits			847,842				46,948				-				894,790
Selling, general, and administrative			828,595				47,608				(42,058	)			834,145
Other segment items ⁽²⁾			155,380				1,924				201,913				359,217
Net operating income (loss)			3,395,291				61,678				(159,855	)			3,297,114
Interest expense			158,152				25,974				-				184,126
Depreciation and amortization (included in cost of sales)			443,643				51,252				-				494,895
Capital expenditures			776,873				200,018				-				976,891
Assets at December 31, 2025 ⁽³⁾			58,201,497				2,429,280				1,201,602				61,832,379

Six months ended June 30, 2026:

		SPCH				FGPI				Other ⁽¹⁾				Consolidated
Product Sales		$	10,415,550			$	5,491,595			$	-			$	15,907,145
Cost of sales			9,853,290				4,452,315				-				14,305,605
Gross profit			562,260				1,039,280				-				1,601,540
Wages, administrative salaries and benefits			1,315,591				705,938				-				2,021,529
Selling, general, and administrative			736,701				395,310				162,945				1,294,956
Other segment items ⁽²⁾			263,426				141,352				187,348				592,126
Operating loss			(1,753,458	)			(203,320	)			(350,293	)			(2,307,071	)
Interest expense			220,402				42,279				-				262,681
Depreciation and amortization (included in COGS)			587,526				484,898				-				1,072,424
Capital expenditures			559,856				2,419,701				-				2,979,557

Six months ended June 30, 2025:

		SPCH				FGPI				Other ⁽¹⁾				Consolidated
Product sales		$	15,748,624			$	592,200			$	-			$	16,340,824
Research and development sales			2,500,000				-				-				2,500,000
Cost of sales			11,069,952				434,042				-				11,503,994
Gross profit			7,178,672				158,158				-				7,336,830
Wages, administrative salaries and benefits			1,725,174				64,853				-				1,790,027
Selling, general, and administrative			1,531,746				57,581				868				1,590,195
Other segment items ⁽²⁾			384,676				14,461				329,514				728,651
Net operating income (loss)			3,537,076				21,263				(330,382	)			3,227,957
Interest expense			338,823				43,322				-				382,145
Depreciation and amortization (included in cost of sales)			841,188				118,905				-				960,093
Capital expenditures			766,991				564,051				-				1,331,042

⁽¹⁾		Other is not considered an operating segment and includes expenses and income not identifiable to an operating segment and is not included in operating segment results

⁽²⁾		Other segment items for each reportable segment includes items such as professional fees and research and development.

⁽³⁾		Segment assets include cash, term deposits, accounts receivable, inventory, prepaid expenses, property held for sale, property, equipment and leaseholds, right of use assets, intangible assets, long-term deposits, investments and goodwill.

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

Sales by territory are shown below:

		2026				2025				2026				2025
		Three months ended June 30,								Six months ended June 30,
		2026				2025				2026				2025
Canada		$	289,586			$	167,020			$	377,878			$	455,115
United States and abroad		$	7,320,562			$	11,200,112			$	15,529,267			$	18,385,709
Total		$	7,610,148			$	11,367,132			$	15,907,145			$	18,840,824

SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATE

The Company’s long-lived assets (property, equipment and leaseholds, right of use assets, intangibles, and goodwill) by territory as follows:

		June 30, 2026				December 31, 2025

Canada		$	98,922			$	108,423
United States and abroad			27,843,817				24,318,631
Total		$	27,942,739			$	24,427,054