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DEBT AND CREDIT FACILITIES (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Aug. 05, 2024
Aug. 11, 2023
Aug. 01, 2023
Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]                
Unamortized debt issuance costs $ 59,603   $ 59,603         $ 0
Debt issuance costs $ 2,055 $ 0 $ 2,055 $ (0)        
Term Loan [Member]                
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]                
Term loan percentage 8.30%   8.30%          
Debt issuance costs $ 61,658              
Loan Agreement [Member]                
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]                
Principal amount           $ 12,000,000.0    
Loan agreement percentage             100.00%  
Loan bank advance           $ 9,750,000    
Bank, interest rate         3.00%      
Loan agreement, description     (i) create, assume or guarantee certain liabilities, (ii) create, assume or suffer liens securing indebtedness, (iii) make or permit loans and advances, (iv) acquire any assets outside the ordinary course of business, (v) consolidate, merge or sell all or a material part of its assets, (vi) pay dividends or other distributions on, or redeem or repurchase, interest in an obligor, including the Company, as guarantor (vii) cease, suspend or materially curtail business operations or (viii) engage in certain affiliate transactions. In addition, the Loan Agreement contains financial covenants that require SMAT to maintain (i) a minimum Debt Services Coverage Ratio of 1.2 to 1.0 as of the last day of each applicable fiscal quarter and (ii) a maximum Cash Flow Leverage Ratio of not more than (a) 4.5 to 1.0 as of the last day of the fiscal quarter ending on September 30, 2023, (b) 4.0 to 1.0 as of the last day of each fiscal quarter ending on December 31, 2023 and March 31, 2024, (c) 3.5 to 1.0 as of the last day of each fiscal quarter ending June 30, 2024 and September 30, 2024 and (d) 3.0 to 1.0 as of the last day of each fiscal quarter thereafter.