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ORGANIZATION, ACQUISITIONS, AND LIQUIDITY (Tables) | 9 Months Ended
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Sep. 30, 2022
Emerald Construction Management Inc [Member] |
Restructuring Cost and Reserve [Line Items] |
SCHEDULE OF INITIAL ACQUISITION OF TARGET COMPANIES | SCHEDULE OF INITIAL ACQUISITION OF TARGET COMPANIES
Purchase Price |  | $ | 7,671,557 |
Allocation of Purchase Price: |  |  |  |
Cash |  | $ | 622,641 |
Accounts receivable |  | $ | 2,666,811 |
Contract receivable |  | $ | 494,456 |
Prepayments and other assets |  | $ | 38,086 |
Property and equipment |  | $ | 403,008 |
ROU asset |  | $ | 82,408 |
Goodwill |  | $ | 4,135,006 |
Intangible assets |  | $ | 3,659,000 |
Accrued expenses |  | $ | 2,361,302 |
Contract liabilities |  | $ | 1,071,399 |
ROU liability |  | $ | 82,408 |
Deferred tax liability |  | $ | 914,750 |
SCHEDULE OF SUPPLEMENTAL INFORMATION ON UNAUDITED PRO-FORMA BASIC OF ACQUISITION | The following pro forma amounts reflect the Company’s results as if the acquisition of Emerald had occurred on January 1, 2021. These pro forma amounts have been calculated after applying the Company’s accounting policies and adjusting the results of the acquisition to reflect the additional amortization of intangibles. SCHEDULE OF SUPPLEMENTAL INFORMATION ON UNAUDITED PRO-FORMA BASIC OF ACQUISITION
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Revenue |  |  | 12,368,293 |  |  |  | 25,911,249 |  |  |  | 61,384,107 |  |  |  | 58,974,083 |
Net Income (loss) |  |  | (8,597,133 | ) |  |  | 561,630 |  |  |  | (10,155,899 | ) |  |  | (15,053 | )
2WR Sellers [Member] |
Restructuring Cost and Reserve [Line Items] |
SCHEDULE OF INITIAL ACQUISITION OF TARGET COMPANIES | SCHEDULE OF INITIAL ACQUISITION OF TARGET COMPANIES
Purchase Price |  | $ | 10,058,536 |
Allocation of Purchase Price: |  |  |  |
Cash |  | $ | 950,690 |
Accounts receivable |  | $ | 1,676,208 |
Prepayments and other assets |  | $ | 42,752 |
Property and equipment |  | $ | 9,351 |
Goodwill |  | $ | 7,090,054 |
Intangible assets |  | $ | 1,762,500 |
Accrued expenses |  | $ | 1,032,394 |
Deferred tax liability |  | $ | 440,625 |
SCHEDULE OF SUPPLEMENTAL INFORMATION ON UNAUDITED PRO-FORMA BASIC OF ACQUISITION | The following pro forma amounts reflect the Company’s results as if the acquisition of the 2WR Entities had occurred on January 1, 2021. These pro forma amounts have been calculated after applying the Company’s accounting policies and adjusting the results of the acquisition to reflect the additional amortization of intangibles. SCHEDULE OF SUPPLEMENTAL INFORMATION ON UNAUDITED PRO-FORMA BASIC OF ACQUISITION
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Revenue |  |  | 12,368,293 |  |  |  | 19,225,173 |  |  |  | 49,702,659 |  |  |  | 47,842,906 |
Net Income (loss) |  |  | (8,660,783 | ) |  |  | 389,217 |  |  |  | (11,096,304 | ) |  |  | 1,022,095 |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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