13. Customer and Supplier Concentration

Significant dealers and suppliers are those that account for greater than 10% of the Company’s revenues and purchases.

During the year ended December 31, 2022, one individual dealer had sales of over 10% of our total sales, and one customer represented 12% of total sales. During the year ended December 31, 2021, five individual customers had sales of over 10% of our total sales and combined these five customers represented 67% of total sales.

During the year ended December 31, 2022, we purchased substantial portion of materials from two third-party vendors (27%). As of December 31, 2022, the amount due to the vendors was $845,042. During the year ended December 31, 2021, we purchased substantial portion of materials from two third-party vendors (454%). As of December 31, 2021, the amount due to the vendors was $804,098. The Company believe there are other suppliers that could be substituted should the supplier become unavailable or non- competitive.