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NOTE 13 - SEGMENTS (Tables) | 6 Months Ended
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Jun. 30, 2023
Segment Reporting [Abstract] |
NOTE 13 - SEGMENT - Schedule of Operating Activities by Geographic Segment | Three months ended June 30, 2023 NOTE 13 - SEGMENT - Schedule of Operating Activities by Geographic Segment
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 32,960,138 |  |  |  | 1,334,080 |  |  | $ | (1,469,389 | ) |  | $ | 32,824,829 |
Cost of revenue |  |  | 32,359,937 |  |  |  | 1,149,815 |  |  |  | (1,469,389 | ) |  |  | 32,040,363 |
Gross profit |  |  | 600,201 |  |  |  | 184,265 |  |  |  | — |  |  |  | 784,466 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 845,485 |  |  |  | 191,699 |  |  |  | — |  |  |  | 1,037,184 |
Operating loss |  |  | (245,284 | ) |  |  | (7,434 | ) |  |  | — |  |  |  | (252,718 | )
Other income (expense) |  |  | 98,224 |  |  |  | (7,150 | ) |  |  | — |  |  |  | 91,074 |
Net loss |  | $ | (147,060 | ) |  | $ | (14,584 | ) |  | $ | — |  |  | $ | (161,644 | )
Three months ended June 30, 2022
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 23,059,647 |  |  |  | 1,236,823 |  |  | $ | (596,754 | ) |  | $ | 23,699,716 |
Cost of revenue |  |  | 22,418,046 |  |  |  | 1,032,150 |  |  |  | (596,754 | ) |  |  | 22,853,442 |
Gross profit |  |  | 641,601 |  |  |  | 204,673 |  |  |  | — |  |  |  | 846,274 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 921,793 |  |  |  | 222,659 |  |  |  | — |  |  |  | 1,144,452 |
Operating loss |  |  | (280,192 | ) |  |  | (17,986 | ) |  |  | — |  |  |  | (298,178 | )
Other income (expense) |  |  | 13,314 |  |  |  | (593 | ) |  |  | — |  |  |  | 12,721 |
Net loss |  | $ | (266,878 | ) |  | $ | (18,579 | ) |  | $ | — |  |  | $ | (285,457 | )
Six months ended June 30, 2023
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 57,807,809 |  |  |  | 2,681,515 |  |  | $ | (2,997,966 | ) |  | $ | 57,491,358 |
Cost of revenue |  |  | 56,185,823 |  |  |  | 2,302,299 |  |  |  | (2,997,966 | ) |  |  | 55,490,156 |
Gross profit |  |  | 1,621,986 |  |  |  | 379,216 |  |  |  | — |  |  |  | 2,001,202 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 2,196,441 |  |  |  | 375,009 |  |  |  | — |  |  |  | 2,571,450 |
Operating (loss) income |  |  | (574,455 | ) |  |  | 4,207 |  |  |  | — |  |  |  | (570,248 | )
Other income (expense) |  |  | 273,179 |  |  |  | (23,397 | ) |  |  | — |  |  |  | 249,782 |
Net loss |  | $ | (301,276 | ) |  | $ | (19,190 | ) |  | $ | — |  |  | $ | (320,466 | )
Six months ended June 30, 2022
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 41,534,760 |  |  |  | 2,262,903 |  |  | $ | (678,636 | ) |  | $ | 43,119,027 |
Cost of revenue |  |  | 40,611,998 |  |  |  | 1,855,331 |  |  |  | (678,636 | ) |  |  | 41,788,693 |
Gross profit |  |  | 922,762 |  |  |  | 407,572 |  |  |  | — |  |  |  | 1,330,334 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 1,703,093 |  |  |  | 430,857 |  |  |  | — |  |  |  | 2,133,950 |
Operating loss |  |  | (780,331 | ) |  |  | (23,285 | ) |  |  | — |  |  |  | (803,616 | )
Other income (expense) |  |  | (16,527 | ) |  |  | 9,955 |  |  |  | — |  |  |  | (6,572 | )
Net loss |  | $ | (796,858 | ) |  | $ | (13,330 | ) |  | $ | — |  |  | $ | (810,188 | )
Asset Information The following table shows asset information by geographic segment as of June 30, 2023 and December 31, 2022:
June 30, 2023 |  | USA |  | Switzerland |  | Elimination |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  | $ | 6,381,103 |  |  | $ | 1,425,799 |  |  | $ | (709,186 | ) |  | $ | 7,097,716 |
Non-current assets |  | $ | 11,670,900 |  |  | $ | 768,107 |  |  | $ | (6,184,562 | ) |  | $ | 6,254,445 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  | $ | 5,519,606 |  |  | $ | 2,102,070 |  |  | $ | (709,186 | ) |  | $ | 6,912,490 |
Non-current liabilities |  | $ | — |  |  | $ | 261,762 |  |  | $ | — |  |  | $ | 261,762 |
December 31, 2022 |  | USA |  | Switzerland |  | Elimination |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  | $ | 6,496,354 |  |  | $ | 1,172,889 |  |  | $ | (1,232,653 | ) |  | $ | 6,436,590 |
Non-current assets |  | $ | 11,646,662 |  |  | $ | 650,794 |  |  | $ | (6,184,562 | ) |  | $ | 6,112,894 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  | $ | 5,967,729 |  |  | $ | 1,716,603 |  |  | $ | (1,232,653 | ) |  | $ | 6,451,679 |
Non-current liabilities |  | $ | — |  |  | $ | 262,388 |  |  | $ | — |  |  | $ | 262,388 |

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