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NOTE 4 - ACQUISITIONS (Tables) | 12 Months Ended
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Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract] |
NOTE 4 - ACQUISITIONS - Whisl Consideration |
|  | May 13,
Fair Value of Consideration: |  | 2022
Cash |  |  | $ | 1,250,000 |
1,461,653 shares of common stock |  |  |  | 550,000 |
Total Purchase Price |  |  | $ | 1,800,000 |
NOTE 4 - ACQUISITIONS - Smartbiz Consideration |
|  | June 1,
Fair Value of Consideration: |  | 2022
Cash |  |  | $ | 800,000 |
2,850,330 shares of common stock |  |  |  | 1,000,000 |
Total Purchase Price |  |  | $ | 1,800,000 |
NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired |
Total purchase price |  | $ | 1,800,000 |
Cash |  |  | 141,113 |
Accounts receivable |  |  | 109,762 |
Total identifiable assets |  |  | 250,875 |
Accounts payable |  |  | (241,426 | )
Other current liabilities |  |  | (2,075 | )
Total liabilities assumed |  |  | (243,501 | )
Net assets |  |  | 7,374 |
Non-controlling interest |  |  | 3,613 |
Total net assets |  |  | 3,761 |
Goodwill |  | $ | 1,796,239 |
NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired |
Total purchase price |  | $ | 1,800,000 |
Cash |  |  | 19,755 |
Accounts receivable |  |  | 789,515 |
Total identifiable assets |  |  | 809,270 |
Accounts payable |  |  | (807,265 | )
Other current liabilities |  |  | (76,839 | )
Total liabilities assumed |  |  | (884,104 | )
Accumulated deficit |  |  | (74,834 | )
Non-controlling interest |  |  | (36,669 | )
Total accumulated deficit |  |  | (38,165 | )
Goodwill |  | $ | 1,838,165 |
NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations |
|  | Years Ended
|  | December 31,
|  | 2022 |  | 2021
Revenues |  | $ | 103,353,405 |  |  | $ | 77,483,732 |
Cost of revenues |  |  | 101,717,011 |  |  |  | 74,237,359 |
Gross profit |  |  | 1,636,394 |  |  |  | 3,246,373 |
Operating expenses |  |  | 5,762,097 |  |  |  | 6,102,433 |
Operating loss |  |  | (4,125,703 | ) |  |  | (2,856,060 | )
Other expense |  |  | (2,674,101 | ) |  |  | (880,112 | )
Net Loss |  | $ | (6,799,804 | ) |  | $ | (3,736,172 | )

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