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NOTE 15 - SEGMENT | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Segment Reporting [Abstract] |  |
NOTE 15 - SEGMENT | NOTE 13 - SEGMENTS At December 31, 2022 and 2021, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment are located. Operating Activities The following table shows operating activities information by geographic segment for the six months ended June 30, 2023 and 2022: 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 |
| NOTE 15 - SEGMENT At December 31, 2022 and 2021, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment are located. Operating Activities The following table shows operating activities information by geographic segment for the years ended December 31, 2022 and 2021: 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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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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