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NOTE 12 - SEGMENTS (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2023 | Dec. 31, 2022
Segment Reporting [Abstract] |  |
NOTE 12 - SEGMENT - Schedule of Operating Activities by Geographic Segment | Three months ended March 31, 2023 NOTE 12 - SEGMENT Schedule of Operating Activities by Geographic Segment
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 24,847,671 |  |  |  | 1,347,435 |  |  | $ | (1,528,577 | ) |  | $ | 24,666,529 |
Cost of revenue |  |  | 23,825,886 |  |  |  | 1,152,484 |  |  |  | (1,528,577 | ) |  |  | 23,449,793 |
Gross profit |  |  | 1,021,785 |  |  |  | 194,951 |  |  |  | — |  |  |  | 1,216,736 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 1,350,956 |  |  |  | 183,310 |  |  |  | — |  |  |  | 1,534,266 |
Operating (loss) income |  |  | (329,171 | ) |  |  | 11,641 |  |  |  | — |  |  |  | (317,530 | )
Other income (expense) |  |  | 174,955 |  |  |  | (16,247 | ) |  |  | — |  |  |  | 158,708 |
Net loss |  | $ | (154,216 | ) |  | $ | (4,606 | ) |  | $ | — |  |  | $ | (158,822 | )
Three months ended March 31, 2022
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 18,475,113 |  |  |  | 1,026,080 |  |  | $ | (81,882 | ) |  | $ | 19,419,311 |
Cost of revenue |  |  | 18,193,952 |  |  |  | 823,181 |  |  |  | (81,882 | ) |  |  | 18,935,251 |
Gross profit |  |  | 281,161 |  |  |  | 202,899 |  |  |  | — |  |  |  | 484,060 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 781,300 |  |  |  | 208,198 |  |  |  | — |  |  |  | 989,498 |
Operating (loss) |  |  | (500,139 | ) |  |  | (5,299 | ) |  |  | — |  |  |  | (505,438 | )
Other (expense) income |  |  | (29,841 | ) |  |  | 10,548 |  |  |  | — |  |  |  | (19,293 | )
Net (loss) income |  | $ | (529,980 | ) |  | $ | 5,249 |  |  | $ | — |  |  | $ | (524,731 | )
Asset Information The following table shows asset information by geographic segment as of March 31, 2023 and December 31, 2022:
March 31, 2023 |  | USA |  | Switzerland |  | Elimination |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  | $ | 6,419,124 |  |  | $ | 1,235,556 |  |  | $ | (917,713 | ) |  | $ | 6,736,967 |
Non-current assets |  | $ | 11,631,453 |  |  | $ | 703,066 |  |  | $ | (6,184,562 | ) |  | $ | 6,149,957 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  | $ | 5,378,018 |  |  | $ | 1,840,726 |  |  | $ | (917,713 | ) |  | $ | 6,301,031 |
Non-current liabilities |  | $ | — |  |  | $ | 256,233 |  |  | $ | — |  |  | $ | 256,233 |
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 |
| Year ended December 31, 2022 NOTE 15 - SEGMENT Schedule of Operating Activities by Geographic Segment
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 94,188,685 |  |  |  | 4,913,216 |  |  | $ | (5,898,369 | ) |  | $ | 93,203,532 |
Cost of revenue |  |  | 93,162,695 |  |  |  | 4,147,690 |  |  |  | (5,898,369 | ) |  |  | 91,412,016 |
Gross profit |  |  | 1,025,990 |  |  |  | 765,526 |  |  |  | — |  |  |  | 1,791,516 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 4,216,107 |  |  |  | 767,069 |  |  |  | — |  |  |  | 4,983,176 |
Operating loss |  |  | (3,190,117 | ) |  |  | (1,543 | ) |  |  | — |  |  |  | (3,191,660 | )
Other income (expense) |  |  | (2,679,759 | ) |  |  | 5,658 |  |  |  | — |  |  |  | (2,674,101 | )
Net income (loss) |  | $ | (5,869,876 | ) |  | $ | 4,115 |  |  | $ | — |  |  | $ | (5,865,761 | )
Year ended December 31, 2021
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 60,112,852 |  |  |  | 4,681,978 |  |  | $ | (92,812 | ) |  | $ | 64,702,018 |
Cost of revenue |  |  | 59,274,781 |  |  |  | 3,986,334 |  |  |  | (92,812 | ) |  |  | 63,168,303 |
Gross profit |  |  | 838,071 |  |  |  | 695,644 |  |  |  | — |  |  |  | 1,533,715 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 3,733,579 |  |  |  | 784,052 |  |  |  | — |  |  |  | 4,517,631 |
Operating income (loss) |  |  | (2,895,508 | ) |  |  | (88,408 | ) |  |  | — |  |  |  | (2,983,916 | )
Other income (expense) |  |  | (897,507 | ) |  |  | 17,422 |  |  |  | — |  |  |  | (880,085 | )
Net income (loss) |  | $ | (3,793,015 | ) |  | $ | (70,986 | ) |  | $ | — |  |  | $ | (3,864,001 | )
Asset Information The following table shows asset information by geographic segment as of December 31, 2022 and 2021:
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 |
December 31, 2021 |  | USA |  | Switzerland |  | Elimination |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  | $ | 5,783,859 |  |  | $ | 997,216 |  |  | $ | (214,551 | ) |  | $ | 6,566,524 |
Non-current assets |  | $ | 4,468,491 |  |  | $ | 609,189 |  |  | $ | (2,584,562 | ) |  | $ | 2,493,118 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  | $ | 1,070,972 |  |  | $ | 1,506,594 |  |  | $ | (214,551 | ) |  | $ | 2,363,015 |
Non-current liabilities |  | $ | — |  |  | $ | 275,729 |  |  | $ | — |  |  | $ | 275,729 |

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