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NOTE 15 - SEGMENT (Tables) | 12 Months Ended
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Dec. 31, 2023
Segment Reporting [Abstract] |
NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment | Year ended December 31, 2023 NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment
|  | USA |  | Switzerland |  | Elimination |  | Total
Revenues |  | $ | 144,466,050 |  |  |  | 5,530,738 |  |  | $ | (5,494,437 | ) |  | $ | 144,502,351 |
Cost of revenue |  |  | 140,610,403 |  |  |  | 4,714,372 |  |  |  | (5,494,437 | ) |  |  | 139,830,338 |
Gross profit |  |  | 3,855,647 |  |  |  | 816,366 |  |  |  | — |  |  |  | 4,672,013 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administration |  |  | 4,263,805 |  |  |  | 723,711 |  |  |  | — |  |  |  | 4,987,516 |
Operating income (loss) |  |  | (408,158 | ) |  |  | 92,655 |  |  |  | — |  |  |  | (315,503 | )
Other income (expense) |  |  | 189,284 |  |  |  | (93,217 | ) |  |  | — |  |  |  | 96,067 |
Net income (loss) |  | $ | (218,874 | ) |  | $ | (562 | ) |  | $ | — |  |  | $ | (219,436 | )
Year ended December 31, 2022
|  | 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 | )
Asset Information The following table shows asset information by geographic segment as of December 31, 2023 and 2022:
December 31, 2023 |  | USA |  | Switzerland |  | Elimination |  | Total
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  | $ | 14,537,969 |  |  | $ | 1,874,627 |  |  | $ | (693,424 | ) |  | $ | 15,719,172 |
Non-current assets |  | $ | 11,810,606 |  |  | $ | 810,437 |  |  | $ | (6,184,562 | ) |  | $ | 6,436,481 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  | $ | 11,978,244 |  |  | $ | 2,556,124 |  |  | $ | (693,424 | ) |  | $ | 13,840,944 |
Non-current liabilities |  | $ | 139 |  |  | $ | 268,698 |  |  | $ | — |  |  | $ | 268,837 |
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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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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