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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Mar. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of revenue disaggregation
               
  

Three Months Ended

March 31,

   2025  2024
Telecommunication services  $1,262,355   $ 
Consulting and staffing services       16,651 
Marketplace Solutions   134,543    205,906 
Total revenue  $1,396,898   $222,557 
Schedule of expected contract liabilities
      
  

Total

Contract Liabilities

   
   March 31,  Recognize
   2025  2025
Other  $49,371   $49,371 
Marketplace Solutions   47,159    47,159 
Total  $96,530   $96,530 
Schedule of fair value of assets and liabilities
                          
  

Fair Value at

March 31,

  Fair Value Measurement Using
   2025  Level 1  Level 2  Level 3
Marketable Securities  $144,084   $144,084   $   $ 
Contingent Consideration   440,620            440,620 
Warrant Liability  $498,126   $   $   $498,126 

 

  

Fair Value at

December 31,

  Fair Value Measurement Using
   2024  Level 1  Level 2  Level 3
Marketable Securities  $142,275   $142,275   $   $ 
Contingent Consideration                
Warrant Liability  $490,541   $   $   $490,541 
Schedule of warrant liabilities measured at fair value on a recurring basis
     
Ending balance, December 31, 2024  $490,541 
Re-measurement adjustments:     
Change in fair value of warrant liability   7,585 
Ending balance, March 31, 2025  $498,126 

 

For the Company’s contingent consideration measured at fair value on a recurring basis using significant unobservable inputs (Level 3), the following table provides a reconciliation of the beginning and ending balance for each category therein, and gains or losses recognized during the three months ended March 31, 2025:

      
Ending balance, December 31, 2024  $ 
Contingent consideration in exchange for intangible assets (See Note 5):   605,004 
Change in fair value of contingent consideration:   (164,384)
Ending balance, March 31, 2025  $440,620 
Schedule of unobservable inputs used in the fair value measurements of the derivative liabilities
             
   

March 31, 2025

 
    Warrant Liability       Contingent Consideration  
Fair Value   $ 498,126     $ 440,620  
Valuation technique   Backsolve method       Monte Carlo  
Significant unobservable unit   Time to maturity and volatility       Stock price, annual volatility, term discount rate  

 

               
   

December 31, 2024

 
    Warrant Liability       Contingent Consideration  
Fair Value   $ 490,541     $  
Valuation technique   Backsolve method       N/A  
Significant unobservable unit   Time to maturity and volatility       N/A  
Assumptions used

Assumptions used

    March 31, 2025  
Stock Price   $ 1.810  
Annual Volatility   142.00%  
Term (years)   0.49  
Discount Rate   4.330%  

 

    February 20, 2025  
Stock Price   $ 2.53  
Annual Volatility   122.00%  
Term (years)   0.49  
Discount Rate   3.545%  
Schedule of net loss used for anti-dilutive securities
               
  

Three Months Ended

March 31,

   2025  2024
Net loss  $(4,542,163)  $(778,427)
Net income attributable to noncontrolling interests   (16,595    
Net loss attributable to commons shareholders,numerator, basic computation  $(4,558,758)  $(778,427)
Schedule of antidilutive shares
Schedule of antidilutive shares      
   March 31,  March 31,
   2025  2024
Options   13,320    82,876 
Warrants   342,827    951,589 
Convertible preferred stock        
    356,147    1,034,465