Inventories

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Inventories

Note 5 – Inventories

Inventories consist of hemp biomass that is received in bulk. The CBD biomass is initially processed by extraction into winterized crude oil. The winterized crude oil is then processed into distillate and then into CBD isolate. These three processes are continuous as raw materials are converted from biomass to isolate in back-to-back operations so work in process is just a matter of hours in the processing cycle from biomass to CBD isolate. The isolate is then sold at wholesale or further processed into isomers. Inventories consistent of the following:

	December 31, 2023		December 31, 2022
Raw materials	$	1,196,112	$	829,844
Finished goods		423,430		1,194,209
Total	$	1,619,542	$	2,024,053

Can B̅ Corp. and Subsidiaries

Notes to Consolidated Financial Statements

December 31, 2023 and 2022