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ORGANIZATION, ACQUISITIONS, AND LIQUIDITY (Tables)

9 Months Ended

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
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