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SEGMENT REPORTING | 9 Months Ended
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Sep. 30, 2021
Segment Reporting [Abstract] |
SEGMENT REPORTING | NOTE－19 SEGMENT REPORTING We have two reportable segments: (i) e-commerce and (ii) Merchant POS. The e-commerce segment includes the operations of Sopa Technology Company Ltd. Additionally, the Merchant POS segment comprises the operations of Hottab group and SOPA entities except SOPA Technology Company Ltd. Lastly, reported under Merchant POS included acquired operating segment, Hottab group and all SOPA entities except SOPA Technology Company Ltd . Merchant POS includes Hardware sales, subscription sales and e-Commerce includes online ordering such as Fashion & Accessories, Beauty & Personal Care, and Home & Lifestyle. Our Chief Operating Decision Maker (CODM) evaluate operating segments using the following table presents revenues and gross profits by reportable segment and asset except liability information.
Schedule of Segment Reporting |  |  |  |  |  |  |  |  |  |  |  |
|  | Nine Months Ended September 30, 2021
|  | e-Commerce |  | Merchant POS |  | Total
Revenue |  |  |  |  |  |
Hardware sales |  | $ | — |  |  | $ | 335 |  |  | $ | 335 |
Software subscription |  |  | — |  |  |  | 26,970 |  |  |  | 26,970 |
Sales – online ordering |  |  | 73,518 |  |  |  | — |  |  |  | 73,518 |
Total revenue |  |  | 73,518 |  |  |  | 27,305 |  |  |  | 100,823 |
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |
Hardware sales |  |  | — |  |  |  | (165 | ) |  |  | (165 | )
Software subscription |  |  | (166,761 | ) |  |  | (39,626 | ) |  |  | (206,387 | )
Cost of online ordering |  |  | (57,741 | ) |  |  | — |  |  |  | (57,741 | )
Total cost of revenue |  |  | (224,502 | ) |  |  | (39,791 | ) |  |  | (264,293 | )
Operating Expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing expenses |  |  | (78,808 | ) |  |  | (6,219 | ) |  |  | (85,027 | )
Software development costs |  |  | — |  |  |  | (76,698 | ) |  |  | (76,698 | )
Impairment loss |  |  | (200,000 | ) |  |  | — |  |  |  | (200,000 | )
General and administrative expenses |  |  | (73,285 | ) |  |  | (14,341,077 | ) |  |  | (14,414,362 | )
Total operating expenses |  |  | (352,093 | ) |  |  | (14,423,994 | ) |  |  | (14,776,087 | )
Loss from operations |  |  | (503,077 | ) |  |  | (14,436,180 | ) |  |  | (14,939,557 | )
|  | Three Months Ended September 30, 2021
|  | e-Commerce |  | Merchant POS |  | Total
Revenue |  |  |  |  |  |
Hardware sales |  | $ | — |  |  | $ | — |  |  | $ | — |
Software subscription |  |  | — |  |  |  | 10,016 |  |  |  | 10,016 |
Sales – online ordering |  |  | 73,518 |  |  |  | — |  |  |  | 73,518 |
Total revenue |  |  | 73,518 |  |  |  | 10,016 |  |  |  | 83,534 |
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |
Hardware sales |  |  | — |  |  |  | — |  |  |  | — |
Software subscription |  |  | (80,557 | ) |  |  | (21,138 | ) |  |  | (101,695 | )
Cost of online ordering |  |  | (57,741 | ) |  |  | — |  |  |  | (57,741 | )
Total cost of revenue |  |  | (138,298 | ) |  |  | (21,138 | ) |  |  | (159,436 | )
Operating Expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing expenses |  |  | (40,744 | ) |  |  | (2,099 | ) |  |  | (42,843 | )
Software development costs |  |  | — |  |  |  | (9,709 | ) |  |  | (9,709 | )
Impairment loss |  |  | — |  |  |  | — |  |  |  | — |
General and administrative expenses |  |  | (48,658 | ) |  |  | (8,243,805 | ) |  |  | (8,292,463 | )
Total operating expenses |  |  | (89,402 | ) |  |  | (8,255,613 | ) |  |  | (8,345,015 | )
Loss from operations |  |  | (154,182 | ) |  |  | (8,266,735 | ) |  |  | (8,420,917 | )
|  | September 30, 2021
|  | e-Commerce |  | Merchant POS |  | Total
Identifiable assets |  | $ | 147,950 |  |  | $ | 11,170,288 |  |  | $ | 11,318,238 |
|  | December 31, 2020
|  | e-Commerce |  | Merchant POS |  | Total
Identifiable assets |  | $ | — |  |  | $ | 7,866,273 |  |  | $ | 7,866,273 |
|  | Nine Months Ended September 30, 2020
|  | e-Commerce |  | Merchant POS |  | Total
Revenue |  |  |  |  |  |
Hardware sales |  | $ | — |  |  | $ | 3,510 |  |  | $ | 3,510 |
Software subscription |  |  | — |  |  |  | 37,752 |  |  |  | 37,752 |
Sales – online ordering |  |  | — |  |  |  | — |  |  |  | — |
Total revenue |  |  | — |  |  |  | 41,262 |  |  |  | 41,262 |
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |
Hardware sales |  |  | — |  |  |  | (2,982 | ) |  |  | (2,982 | )
Software subscription |  |  | — |  |  |  | (56,127 | ) |  |  | (56,127 | )
Cost of online ordering |  |  | — |  |  |  | — |  |  |  | — |
Total cost of revenue |  |  | — |  |  |  | (59,109 | ) |  |  | (59,109 | )
Operating Expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing expenses |  |  | — |  |  |  | (3,125 | ) |  |  | (3,125 | )
Software development costs |  |  | — |  |  |  | (139,151 | ) |  |  | (139,151 | )
Impairment loss |  |  | — |  |  |  | (8,778 | ) |  |  | (8,778 | )
General and administrative expenses |  |  | — |  |  |  | (2,311,266 | ) |  |  | (2,311,266 | )
Total operating expenses |  |  | — |  |  |  | (2,462,320 | ) |  |  | (2,462,320 | )
Loss from operations |  |  | — |  |  |  | (2,480,167 | ) |  |  | (2,480,167 | )
|  | Three Months Ended September 30, 2020
|  | e-Commerce |  | Merchant POS |  | Total
Revenue |  |  |  |  |  |
Hardware sales |  | $ | — |  |  | $ | 585 |  |  | $ | 585 |
Software subscription |  |  | — |  |  |  | 11,044 |  |  |  | 11,044 |
Sales – online ordering |  |  | — |  |  |  | — |  |  |  | — |
Total revenue |  |  | — |  |  |  | 11,629 |  |  |  | 11,629 |
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |
Hardware sales |  |  | — |  |  |  | (585 | ) |  |  | (585 | )
Software subscription |  |  | — |  |  |  | (19,731 | ) |  |  | (19,731 | )
Cost of online ordering |  |  | — |  |  |  | — |  |  |  | — |
Total cost of revenue |  |  | — |  |  |  | (20,316 | ) |  |  | (20,316 | )
Operating Expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing expenses |  |  | — |  |  |  | — |  |  |  | — |
Software development costs |  |  | — |  |  |  | (33,658 | ) |  |  | (33,658 | )
Impairment loss |  |  | — |  |  |  | 4,164 |  |  |  | 4,164 |
General and administrative expenses |  |  | — |  |  |  | (1,580,287 | ) |  |  | (1,580,287 | )
Total operating expenses |  |  | — |  |  |  | (1,609,781 | ) |  |  | (1,609,781 | )
Loss from operations |  |  | — |  |  |  | (1,618,468 | ) |  |  | (1,618,468 | )

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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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&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 http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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