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NOTE 1. ORGANIZATION, HISTORY AND NATURE OF BUSINESS <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">a)</td><td style="text-align: justify; padding-right: 7.55pt">We were incorporated as a Superior Venture Corp. on April 27, 2010, in the State of Nevada for the purpose of selling wine varietals. On November 9, 2012, we entered into an Exchange Agreement with the Ilustrato Pictures Ltd., a British Columbia corporation (Ilustrato BC”), whereby we acquired all the issued and outstanding common stock of Ilustrato BC. On November 30, 2012, Ilustrato BC transferred all of its assets and liabilities to Ilustrato Pictures Limited, our wholly owned subsidiary in Hong Kong (“Ilustrato HK”). On Februry 11, 2013, we changed the name to Ilustrato Pictures International, Inc.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">b)</td><td style="text-align: justify; padding-right: 7.55pt">On April 1, 2016, Barton Hollow, together with the newly elected director of the issuer, caused the Issuer to enter into a letter of Intent to merger with Cache Cabinetry, LLC, and Arizona limited liability company. Pursuant to the Letter of Intent, the parties thereto would endeavor to arrive at, and enter into, a definitive merger agreement providing for the Merger. As an inducement to the members of Cache Cabinetry, LLC to enter into the Letter of Intent and thereafter transact, the Issuer caused to be issued to the members 360,000,000 shares of its common stock.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">c)</td><td style="text-align: justify; padding-right: 7.55pt">Subsequently, on April 6, 2016, the Issuer and Cache Cabinetry, LLC entered into a definitive agreement and Plan of Merger (the “Merger Agreement”). Concomitant therewith, the stockholders of the Issuer elected Derrick McWilliams, the President of Cache Cabinetry, LLC Chief Executive Officer of the Issuer, who along with Barton Hollow, ratified and approved the Merger Agreement and Merger.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">d)</td><td style="text-align: justify; padding-right: 7.55pt">The Merger closed on June 3, 2016. The merger is designed as a reverse subsidiary merger pursuant to Section 368(a)(2)(E) of the Internal Revenue Code. That is, upon closing, Cache Cabinetry LLC will merger into a newly created subsidiary of the Issuer with the members of Cache Cabinetry, LLC receiving shares of the common stock of the Issuer as consideration therefor. Upon closing of the Merger, Cache Cabinetry, LLC will be the surviving corporation in its merger with the wholly owned subsidiary of the Issuer, therefore has become the wholly owned operating subsidiary of the Issuer.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">e)</td><td style="text-align: justify; padding-right: 7.55pt">On November 9th, 2018, the Company entered into a Term Sheet for Plan of Merger and Control with Larson Elmore.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0.55pt; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">f)</td><td style="text-align: justify">As a part of share purchase arrangement between Lee Larson Elmore and FB Technologies Global Inc., Nick Link, the owner of FB Technologies Global Inc. replaced Lee Larson Elmore as CEO of Ilustrato Pictures International Inc. on January 14, 2021, and we eventually got control over activities and books of accounts of Ilustrato Pictures International Inc. from the date January 14, 2021. So, we are not aware about facts mentioned above vide note no. 1(A), 1(B), 1(C), 1(D), 1(E), 1(F) and 1(G) 'organization, history and business' as they are related to prior to the date on which control over activities and books of accounts of Ilustrato Pictures International Inc. were handed over to us. Thus, those events have been reiterated as disclosed in previous fillings made by the preceding management of the company with SEC.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">g)</td><td>On June 10, 2020, the Company entered into a definitive agreement with FB Fire Technologies Ltd. for the conversion of debt. The shareholders were issued 2,500,000 shares of Class E Preferred Stock and BrohF Holdings Ltd., a creditor of the company was issued 672,175 shares. A final tranche of shares for debt conversion will be issued to the shareholders following the audited financials for 2022.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">h)</td><td style="text-align: justify; padding-right: 7.55pt">Firebug Mechanical Equipment LLC (Firebug Group – U.A.E.) was incorporated on May 8, 2017. ILUS acquired <span id="xdx_90B_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_c20210126__20210126__us-gaap--BusinessAcquisitionAxis__custom--FirebugMedicalEquipmentLLCMember_zpGx6SyHs0Yd">100% of this company on January 26, 2021, under a signed Share Purchase Agreement. This company is engaged in the business of research and development of firefighting technologies as well as the manufacturing firefighting equipment and firefighting vehicles for its customers in the Middle East, Asia, and Africa.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">i)</td><td style="text-align: justify; padding-right: 7.55pt">Georgia Fire & Rescue Supply LLC (Georgia Fire) was incorporated on the January 21, 2003. ILUS acquired <span id="xdx_900_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_c20220331__20220331__us-gaap--BusinessAcquisitionAxis__custom--GeorgiaFireAndRescueSupplyLLCMember_zjMAjAVhFJ1d">100% of this company on March 31, 2022, under a signed Share Purchase Agreement. This company is engaged in the business of sales, distribution and servicing/maintenance of Firefighting, Rescue and Emergency Medical Services equipment.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">j)</td><td style="text-align: justify; padding-right: 30.4pt">Bright Concept Detection and Protection System LLC (BCD Fire) was incorporated on March 18, 2014. ILUS acquired 100% of this company on April 13, 2021, in connection a signed Share Purchase Agreement. This company is engaged in the business of sales, distribution, installation and maintenance of Fire Protection and Security systems.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">k)</td><td style="text-align: justify; padding-right: 0.15in">Bull Head Products Inc. was incorporated on June 8, 2007. ILUS acquired 100% of this company on January 1, 2022, under a signed Share Purchase Agreement. This company is engaged in the business of manufacturing of aluminum truck beds and brush truck skid units for firefighting purposes including wildland firefighting.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">l)</td><td style="text-align: justify; padding-right: 0.15in">Emergency Response Technologies, Inc. This company was incorporated by ILUS on February 22, 2022, as the company’s Emergency Response Subsidiary. This company is engaged in the business of public safety and emergency response focused mergers and acquisitions.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">m)</td><td style="text-align: justify; padding-right: 24.3pt">E-Raptor. This company was incorporated by ILUS as the company’s Commercial Electric Utility Vehicle manufacturer on February 22, 2022. This company is engaged in the business of manufacturing electric utility vehicles for the emergency response, agricultural, industrial, hospitality and transport sectors.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">n)</td><td style="text-align: justify; padding-right: 24.3pt">Replay Solutions was incorporated by ILUS on March 1, 2022. The company is engaged in the business of recovering precious metals from electronic waste, known as urban mining.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">o)</td><td style="text-align: justify; padding-right: 12.35pt">Quality Industrial Corp. was originally incorporated on May 4, 1998. ILUS acquired 77% of this company on May 28, 2022, under a signed Share Purchase Agreement. This company is engaged in the industrial, oil & gas, and manufacturing sectors. Quality Industrial Corp. is a public company which trades on the OTC Market under the ticker QIND and is designed as a Special Purpose Vehicle for our industrial and manufacturing division as well as for our operating company Quality International Co Ltd FCZ and other future acquisitions.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">p)</td><td style="text-align: justify; padding-right: 15.75pt">AL Shola Al Modea Safety and Security LLC is a fire safety company registered in the United Arab Emirates. The company has signed a Share Purchase Agreement to acquire <span id="xdx_90C_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_c20221213__20221213__us-gaap--BusinessAcquisitionAxis__custom--ALSholaAlModeaSafetyAndSecurityLLCMember_zwVlo9NI8Cx4">51% control of AL Shola Al Modea Safety and Security LLC (ASSS) on December 13, 2022.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">q)</td><td style="text-align: justify; padding-right: 5.3pt">Quality International Co Ltd FCZ is a United Arab Emirates registered process manufacturing and engineering company. It manufactures custom solutions for the oil and gas, power/energy, water, desalination, wastewater, offshore and public safety industries. Quality Industrial Corp. signed the definitive Share Purchase Agreement on January 18, 2023, to acquire a <span id="xdx_90B_eus-gaap--SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_c20230118__20230118__us-gaap--BusinessAcquisitionAxis__custom--QualityInternationalCoLtdMember_zmByx4YEJPc5">52% interest in Quality International Co Ltd FCZ.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt/110% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">r)</td><td style="text-align: justify; padding-right: 22.4pt">Petro Line FZ LLC is is a United Arab Emirates registered a company that operates an oil refinery providing oil refining services. Quality Industrial Corp. signed the definitive Share Purchase Agreement on January 27, 2023, to acquire a 51% interest in Petro Line FZ-LLC.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">s)</td><td>Hyperion Defense Solutions (Hyperion) was incorporated on February 13, 2023, and alongside two experienced and esteemed British military veterans, Chris Derbyshire, and Tim Grey. Through their combined 34 years of military service and 22 years holding senior roles in the defense sector, they have amassed a wealth of technical expertise and senior roles in the defense sector, senior level contacts as well as an acute understanding of defense customer requirements and military procurement processes.</td></tr> </table>

360000000

0.77

0.51

0.52

0.51

NOTE 2. SUMMARY OF SIGNIFICANT POLICIES Basis of Presentation and Principles of consolidation The accompanying consolidated financial statements represent the results of operations, financial position, and cash flows of ILUS and all of its majority - owned or controlled subsidiaries are prepared in conformity with generally accepted accounting principles in the United States of America (U.S. GAAP). All significant inter-company accounts and transactions have been eliminated. Further, while preparing consolidated financial statements, all the U.S. GAAP principles of consolidation have been followed and non-controlling interest have been recorded separately in the Consolidated Balance sheets. The following companies are consolidated on the basis of Mergers & Acquisitions: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">1.</td><td style="text-align: justify">ILUS International UK</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">2.</td><td style="text-align: justify">Firebug Mechanical Equipment LLC</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">3.</td><td style="text-align: justify">Bull Head products Inc</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">4.</td><td style="text-align: justify">Georgia Fire & Rescue supply LLC</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">5.</td><td style="text-align: justify">Bright Concept and protection System LLC</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">6.</td><td style="text-align: justify">Quality Industrial Corp.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">7.</td><td style="text-align: justify">AL Shola Al Modea Safety and Security LLC</td></tr></table> Use of estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates used to review the Company’s, impairments and estimations of long-lived assets, revenue recognition of Contract based revenue, allowances for uncollectible accounts, and the valuations of non-cash capital stock issuances. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Fair value of financial instruments The carrying value of cash, accounts payable and accrued expenses, and debt approximate their fair values because of the short-term nature of these instruments. Management believes the Company is not exposed to significant interest or credit risks arising from these financial instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable. · Level 1. Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets. · Level 2. Quoted prices for similar assets and liabilities in active markets; quoted prices included for identical or similar assets and liabilities that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. These are typically obtained from readily available pricing sources for comparable instruments. · Level 3. Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own beliefs about the assumptions that market participants would use in pricing the asset or liability, based on the best information available in the circumstances. Revenue Recognition The company applies paragraph 606-10 of the FASB Accounting Standards Codification for revenue recognition. The company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="width: 5%"> </td> <td style="width: 95%">• persuasive evidence of an arrangement exists,</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td>• the sale price is fixed or determinable,</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td>• collectability is reasonable assured and</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td>• goods have been shipped and/or services rendered.</td></tr> </table> Accounts Receivable Accounts receivable are recorded at face value less an allowance for credit losses. The allowance is an estimate based on historical collection experience, current and future economic and market conditions, and a review of the current status of each customer's trade accounts receivable. Management evaluates the aging of the accounts receivable balances and the financial condition of its customers and all other forward-looking information that is reasonably available to estimate the amount of accounts receivable that may not be collected in the future and before recording the appropriate provision. Allowance for Doubtful Accounts An allowance for doubtful accounts on accounts receivable is charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write off percentages and information collected from individual customers. Accounts receivable are charged off against the allowances when collectability is determined to be permanently impaired. Stock Based Compensation When applicable, the Company will account for stock-based payments to employees in accordance with ASC 718, “Stock Compensation” (“ASC 718”). Stock-based payments to employees include grants of stocks, grants of stock options and issuance of warrants that are recognized in the consolidated statement of operations based on their fair values at the date of grant. In accordance with ASC 718, the company will generally apply the same guidance to both employee and nonemployee share-based awards. However, the company will also follow specific guidance for share-based awards to nonemployees related to the attribution of compensation cost and the inputs to the option-pricing model for expected term. Nonemployee share-based payment equity awards are measured at the grant-date fair value of the equity instruments, similar to employee share-based payment equity awards. The Company calculate the fair value of option grants and warrant issuances utilizing the Binomial pricing model. The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. ASC 718 requires forfeitures to be estimated at the time stock options are granted and warrants are issued to employees and non-employees, and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The term “forfeiture” is distinct from “cancellations” or “expirations” and represents only the unvested portion of the surrendered stock option or warrant. The Company estimates forfeiture rates for all unvested awards when calculating the expenses for the period. In estimating the forfeiture rate, the Company monitors both stock option and warrant exercises as well as employee termination patterns. The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on a straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. Earnings (Loss) per Share The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing income (loss) available to shareholders by the weighted average number of shares available. Diluted earnings (loss) per shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were dilutive. Organization and Offering Cost The Company has a policy to expense organization and offering costs as incurred. Cash and Cash Equivalents For purpose of the statements of cash flows, the Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less. Concentration of Credit Risk The Company primarily transacts its business with one financial institution. The amount on deposit in that one institution may from time to time exceed the federally insured limit. Business segment ASC 280, “Segment Reporting” requires use of the “management approach” model for segments reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. A Division overview presented in the Management Discussion and analysis filed with this form 10-Q. Leases The Company accounts for leases with escalation clauses and rent holidays on a straight-line basis in accordance with Accounting Standards Codification (ASC) 840, “Lease”. The deferred rent expenses liability associated with future lease commitments was reported under the caption “Other long-term obligation” on our consolidated balance sheet. The Company has Lease arrangement for which the liability has been recorded separately. Such Lease arrangements corresponds to the operating subsidiary QIND. Recent Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial report, the Company undertakes a study to determine the consequences of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change. The Company currently does not have any recent accounting pronouncement that they are studying, and feel may be applicable. Off-Balance Sheet Arrangements We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders. Rounding Off Figures are rounded off to the nearest $, except value of EPS and number of shares.

Basis of Presentation and Principles of consolidation The accompanying consolidated financial statements represent the results of operations, financial position, and cash flows of ILUS and all of its majority - owned or controlled subsidiaries are prepared in conformity with generally accepted accounting principles in the United States of America (U.S. GAAP). All significant inter-company accounts and transactions have been eliminated. Further, while preparing consolidated financial statements, all the U.S. GAAP principles of consolidation have been followed and non-controlling interest have been recorded separately in the Consolidated Balance sheets. The following companies are consolidated on the basis of Mergers & Acquisitions: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">1.</td><td style="text-align: justify">ILUS International UK</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">2.</td><td style="text-align: justify">Firebug Mechanical Equipment LLC</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">3.</td><td style="text-align: justify">Bull Head products Inc</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">4.</td><td style="text-align: justify">Georgia Fire & Rescue supply LLC</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">5.</td><td style="text-align: justify">Bright Concept and protection System LLC</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">6.</td><td style="text-align: justify">Quality Industrial Corp.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">7.</td><td style="text-align: justify">AL Shola Al Modea Safety and Security LLC</td></tr></table>

Use of estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates used to review the Company’s, impairments and estimations of long-lived assets, revenue recognition of Contract based revenue, allowances for uncollectible accounts, and the valuations of non-cash capital stock issuances. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

Fair value of financial instruments The carrying value of cash, accounts payable and accrued expenses, and debt approximate their fair values because of the short-term nature of these instruments. Management believes the Company is not exposed to significant interest or credit risks arising from these financial instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable. · Level 1. Quoted prices in active markets for identical assets or liabilities. These are typically obtained from real-time quotes for transactions in active exchange markets involving identical assets. · Level 2. Quoted prices for similar assets and liabilities in active markets; quoted prices included for identical or similar assets and liabilities that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. These are typically obtained from readily available pricing sources for comparable instruments. · Level 3. Unobservable inputs, where there is little or no market activity for the asset or liability. These inputs reflect the reporting entity’s own beliefs about the assumptions that market participants would use in pricing the asset or liability, based on the best information available in the circumstances.

Revenue Recognition The company applies paragraph 606-10 of the FASB Accounting Standards Codification for revenue recognition. The company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="width: 5%"> </td> <td style="width: 95%">• persuasive evidence of an arrangement exists,</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td>• the sale price is fixed or determinable,</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td>• collectability is reasonable assured and</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td>• goods have been shipped and/or services rendered.</td></tr> </table>

Accounts Receivable Accounts receivable are recorded at face value less an allowance for credit losses. The allowance is an estimate based on historical collection experience, current and future economic and market conditions, and a review of the current status of each customer's trade accounts receivable. Management evaluates the aging of the accounts receivable balances and the financial condition of its customers and all other forward-looking information that is reasonably available to estimate the amount of accounts receivable that may not be collected in the future and before recording the appropriate provision.

Allowance for Doubtful Accounts An allowance for doubtful accounts on accounts receivable is charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write off percentages and information collected from individual customers. Accounts receivable are charged off against the allowances when collectability is determined to be permanently impaired.

Stock Based Compensation When applicable, the Company will account for stock-based payments to employees in accordance with ASC 718, “Stock Compensation” (“ASC 718”). Stock-based payments to employees include grants of stocks, grants of stock options and issuance of warrants that are recognized in the consolidated statement of operations based on their fair values at the date of grant. In accordance with ASC 718, the company will generally apply the same guidance to both employee and nonemployee share-based awards. However, the company will also follow specific guidance for share-based awards to nonemployees related to the attribution of compensation cost and the inputs to the option-pricing model for expected term. Nonemployee share-based payment equity awards are measured at the grant-date fair value of the equity instruments, similar to employee share-based payment equity awards. The Company calculate the fair value of option grants and warrant issuances utilizing the Binomial pricing model. The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest. ASC 718 requires forfeitures to be estimated at the time stock options are granted and warrants are issued to employees and non-employees, and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The term “forfeiture” is distinct from “cancellations” or “expirations” and represents only the unvested portion of the surrendered stock option or warrant. The Company estimates forfeiture rates for all unvested awards when calculating the expenses for the period. In estimating the forfeiture rate, the Company monitors both stock option and warrant exercises as well as employee termination patterns. The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on a straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period.

Earnings (Loss) per Share The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing income (loss) available to shareholders by the weighted average number of shares available. Diluted earnings (loss) per shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were dilutive.

Organization and Offering Cost The Company has a policy to expense organization and offering costs as incurred.

Cash and Cash Equivalents For purpose of the statements of cash flows, the Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less.

Concentration of Credit Risk The Company primarily transacts its business with one financial institution. The amount on deposit in that one institution may from time to time exceed the federally insured limit.

Business segment ASC 280, “Segment Reporting” requires use of the “management approach” model for segments reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. A Division overview presented in the Management Discussion and analysis filed with this form 10-Q.

Leases The Company accounts for leases with escalation clauses and rent holidays on a straight-line basis in accordance with Accounting Standards Codification (ASC) 840, “Lease”. The deferred rent expenses liability associated with future lease commitments was reported under the caption “Other long-term obligation” on our consolidated balance sheet. The Company has Lease arrangement for which the liability has been recorded separately. Such Lease arrangements corresponds to the operating subsidiary QIND.

Recent Accounting Pronouncements The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial report, the Company undertakes a study to determine the consequences of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change. The Company currently does not have any recent accounting pronouncement that they are studying, and feel may be applicable.

Off-Balance Sheet Arrangements We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Rounding Off Figures are rounded off to the nearest $, except value of EPS and number of shares.

NOTE 3. GOING CONCERN The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined. The Company’s ability to continue as a going concern is dependent on the Company’s ability to continue to generate sufficient revenues and raise capital within one year from the date of filing. Over the next twelve months management plans to use borrowings and security sales to mitigate the effects of cash flow deficits; however, no assurance can be given that debt or equity financing, if and when required, will be available.

NOTE 4. CASH AND CASH EQUIVALENTS For purposes of the statements of cash flows, in accordance with ASC 230-10-20 the Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less to be cash equivalents. There was $1,436,346 in cash and cash equivalents as of March 31, 2023, and $479,129 as of December 31, 2022, respectively.

1436346

479129

NOTE 5. ACCOUNTS RECEIVABLES Accounts receivables are recorded at face value less an allowance for credit losses. The allowance is an estimate based on historical collection experience, current and future economic and market conditions, and a review of the current status of each customer's trade accounts receivable. Management evaluates the aging of the accounts receivable balances and the financial condition of its customers and all other forward-looking information that is reasonably available to estimate the amount of accounts receivable that may not be collected in the future and before recording the appropriate provision. Major Accounts receivable are from our subsidiary QIND. The duration of such receivables extends from 60 days beyond 12 Months. Payments are received only when a project is completed, and approvals are obtained. Provisions are created based on the estimated irrecoverable amounts determined by referring to past default experience. The majority of accounts receivable extend beyond 12 months and are guaranteed by a shareholder.

NOTE 6. INVENTORY - WORK IN PROGRESS Work In Progress only reflects the value of products in intermediate production stages and excludes the value of finished products being held as inventory in anticipation of future sales and raw materials not yet incorporated into an item for sale.

NOTE 7. OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--OtherCurrentAssetsTextBlock_zeZoKhD4W0ff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 7. OTHER CURRENT ASSETS - Schedule of Other Current Assets (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49C_20230331_zlsAAWYMIfc6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_493_20221231_zeUBJjbpOpe8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr id="xdx_40A_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zCH8Mg3XzzD" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Staff Advances</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,280</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,487</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccruedFeesAndOtherRevenueReceivable_iI_zHdGGVkLq5ah" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Retention Receivable</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">2,800,611</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansAndLeasesReceivableDeferredIncome_iI_zXQZolEm0dfd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Loans Advanced</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,750,722</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">2,551,606</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_zFBeV0SCwF18" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Amount due from Related Party</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,794,218</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">2,096,777</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RetainageDeposit_iI_zALFi23sYUVf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Advance given to Suppliers</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">7,539,940</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">7,572,440</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ReceivablesFromCustomers_iI_zAic89Oso0i4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Statutory Dues Receivables</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">46,826</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">46,326</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepositAssets_iI_zi0L7rZExsm" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Deposits</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,775,441</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,550,914</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_zbqQ5Z0GxXS1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accrual of discounts on Notes</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">46,666</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zfTVi84QUvRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Prepayments/ Prepaid Assets</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">114,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">150,566</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherAssetsMiscellaneousCurrent_iI_zBukSAFdTKWe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other Misc. Current Assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,280,654</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,986,272</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherAssetsCurrent_iI_maCz1yX_zh0ZFTo61Sa6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">17,156,638</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">17,062,388</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Other Misc. Current Assets: Other Misc. Current Assets as mentioned in the above table includes advances paid in connection with the operations of the company. Related party Advances: As of March 31, 2023, and March 31, 2022, the Company had amounts due to Quality Industrial Corp. its subsidiary of the Company, of $797,504 and $0, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--OtherCurrentAssetsTextBlock_zeZoKhD4W0ff" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 7. OTHER CURRENT ASSETS - Schedule of Other Current Assets (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49C_20230331_zlsAAWYMIfc6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_493_20221231_zeUBJjbpOpe8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr id="xdx_40A_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_zCH8Mg3XzzD" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Staff Advances</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,280</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,487</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccruedFeesAndOtherRevenueReceivable_iI_zHdGGVkLq5ah" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Retention Receivable</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">2,800,611</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansAndLeasesReceivableDeferredIncome_iI_zXQZolEm0dfd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Loans Advanced</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,750,722</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">2,551,606</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_zFBeV0SCwF18" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Amount due from Related Party</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,794,218</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">2,096,777</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RetainageDeposit_iI_zALFi23sYUVf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Advance given to Suppliers</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">7,539,940</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">7,572,440</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ReceivablesFromCustomers_iI_zAic89Oso0i4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Statutory Dues Receivables</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">46,826</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">46,326</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepositAssets_iI_zi0L7rZExsm" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Deposits</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,775,441</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,550,914</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_zbqQ5Z0GxXS1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accrual of discounts on Notes</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">46,666</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zfTVi84QUvRd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Prepayments/ Prepaid Assets</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">114,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">150,566</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherAssetsMiscellaneousCurrent_iI_zBukSAFdTKWe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other Misc. Current Assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,280,654</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,986,272</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherAssetsCurrent_iI_maCz1yX_zh0ZFTo61Sa6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">17,156,638</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">17,062,388</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

7280

7487

2800611

1750722

2551606

1794218

2096777

7539940

7572440

46826

46326

1775441

1550914

46666

100000

114280

150566

1280654

2986272

17156638

17062388

797504

NOTE 8. LONG TERM INVESTMENTS <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--OffsettingAssetsTableTextBlock_zC3nxZOFJRjl" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 8. LONG TERM INVESTMENTS - Schedule of Other Assets (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td>Investments:</td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; font-size: 9.5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Investment in FB Fire Technology Ltd.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermInvestments_iI_c20230331__us-gaap-supplement--InvestmentIssuerNameAxis__custom--FBFireTechnologyLtdMember_zm9QtNsUrwG6" style="width: 12%; text-align: right">1,678,955</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermInvestments_iI_c20221231__us-gaap-supplement--InvestmentIssuerNameAxis__custom--FBFireTechnologyLtdMember_zH7OWZXzjLtd" style="width: 12%; text-align: right">1,678,955</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Investment in TVC</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermInvestments_iI_c20230331__us-gaap-supplement--InvestmentIssuerNameAxis__custom--TVCMember_zzLM6JDwVEtd" style="text-align: right">20,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermInvestments_iI_c20221231__us-gaap-supplement--InvestmentIssuerNameAxis__custom--TVCMember_z4AYUTSX2768" style="text-align: right">20,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other Long term Investments</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherLongTermInvestments_iI_c20230331_z2XsLOSAbrS2" style="text-align: right">4,657,982</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherLongTermInvestments_iI_c20221231_zKzE86ObuPLf" style="font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: right">4,668,871</td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 9.5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Investment in Dear Cashmere Holding Co.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermInvestments_iI_c20230331__us-gaap-supplement--InvestmentIssuerNameAxis__custom--DearCashmereHoldingCoMember_z4Z8oLj3c3Tb" style="border-bottom: Black 1pt solid; text-align: right">12,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermInvestments_iI_c20221231__us-gaap-supplement--InvestmentIssuerNameAxis__custom--DearCashmereHoldingCoMember_zvDK1GoUPdKe" style="border-bottom: Black 1pt solid; text-align: right">12,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermInvestments_iI_c20230331_zLUICwryUYHc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">18,357,437</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermInvestments_iI_c20221231_zoGHKxbetAF3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">18,368,326</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--OffsettingAssetsTableTextBlock_zC3nxZOFJRjl" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 8. LONG TERM INVESTMENTS - Schedule of Other Assets (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td>Investments:</td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; font-size: 9.5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Investment in FB Fire Technology Ltd.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermInvestments_iI_c20230331__us-gaap-supplement--InvestmentIssuerNameAxis__custom--FBFireTechnologyLtdMember_zm9QtNsUrwG6" style="width: 12%; text-align: right">1,678,955</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermInvestments_iI_c20221231__us-gaap-supplement--InvestmentIssuerNameAxis__custom--FBFireTechnologyLtdMember_zH7OWZXzjLtd" style="width: 12%; text-align: right">1,678,955</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Investment in TVC</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermInvestments_iI_c20230331__us-gaap-supplement--InvestmentIssuerNameAxis__custom--TVCMember_zzLM6JDwVEtd" style="text-align: right">20,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermInvestments_iI_c20221231__us-gaap-supplement--InvestmentIssuerNameAxis__custom--TVCMember_z4AYUTSX2768" style="text-align: right">20,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other Long term Investments</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherLongTermInvestments_iI_c20230331_z2XsLOSAbrS2" style="text-align: right">4,657,982</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherLongTermInvestments_iI_c20221231_zKzE86ObuPLf" style="font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: right">4,668,871</td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 9.5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Investment in Dear Cashmere Holding Co.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermInvestments_iI_c20230331__us-gaap-supplement--InvestmentIssuerNameAxis__custom--DearCashmereHoldingCoMember_z4Z8oLj3c3Tb" style="border-bottom: Black 1pt solid; text-align: right">12,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermInvestments_iI_c20221231__us-gaap-supplement--InvestmentIssuerNameAxis__custom--DearCashmereHoldingCoMember_zvDK1GoUPdKe" style="border-bottom: Black 1pt solid; text-align: right">12,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermInvestments_iI_c20230331_zLUICwryUYHc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">18,357,437</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermInvestments_iI_c20221231_zoGHKxbetAF3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">18,368,326</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

1678955

20500

4657982

4668871

12000000

18357437

18368326

NOTE 9. RIGHT OF USE ASSETS The Company’s subsidiaries have entered into commercial leases of land for offices, manufacturing yards and storage facilities. The Company determines whether an arrangement contains a lease at inception. A lease liability and corresponding right of use (ROU) asset are recognized for qualifying leased assets based on the present value of fixed and certain index-based lease payments at lease commencement. To determine the present value of lease payments, the Company uses the stated interest rate in the lease, when available, or more commonly a secured incremental borrowing rate that reflects risk, term, and economic environment in which the lease is denominated. The Company has elected not to recognize ROU assets or lease liabilities for leases with a term of twelve months or less. Expense is recognized on a straight-line basis over the lease term for operating leases.

NOTE 10. GOODWILL Goodwill represents the cost of acquired companies in excess of the fair value of the net assets at the acquisition date and is subject to annual impairment. Goodwill is the excess of the purchase price paid for an acquired entity and the amount of the price not assigned to acquired assets and liabilities. It arises when an acquirer pays a high price to acquire a business. This asset only arises from an acquisition and it cannot be generated internally. Goodwill is an intangible asset, and so is listed within the long-term assets section of the acquirer's balance sheet. As a part of the Share Purchase Arrangement between Lee Larson Elmore and FB Technologies Global Inc., Nick Link, the owner of FB Technologies Global Inc. replaced Lee Larson Elmore as CEO of Ilustrato Pictures International Inc. on January 14, 2021, and the company finally took control over the activities and books of accounts of Ilustrato Pictures International Inc. from the date of January 14, 2021. The Unsupported Goodwill has been written off in the financial year ending December 31, 2022. The Additional Goodwill has been generated through our acquisition of Bull Head Products Inc., Georgia Fire & Rescue, Quality Industrial Corp and AL Shola Al Modea Safety and Security LLC.

NOTE 11. TANGIBLE ASSETS <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--PropertyPlantAndEquipmentTextBlock_zMt7uhPyIQpl" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 11. TANGIBLE ASSETS - Schedule of Tangible Assets (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td>Tangible Assets:</td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Land and Building</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--LandAndBuildingMember_zHhrA5Y6Ye3f" style="width: 12%; text-align: right">17,390,196</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--LandAndBuildingMember_zaoC6N7ICQdk" style="width: 12%; text-align: right">17,390,067</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Plant and machinery</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zkIx5GL8YBJa" style="text-align: right">1,711,483</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zRYpVO3ZFREc" style="font-size: 12pt; text-align: right">— </td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, Fixtures and Fittings</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--FurnitureAndFixturesMember_zaRlK3jnQ4Hi" style="text-align: right">213,189</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--FurnitureAndFixturesMember_zwcBvNF6TQi4" style="text-align: right">63,712</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Vehicles</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--VehiclesMember_z4OB1mUJ3QY5" style="text-align: right">64,375</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--VehiclesMember_zCWRBYmBAF8j" style="text-align: right">70,326</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Computer and computer Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--ComputerEquipmentMember_zCng9PVkEhb4" style="text-align: right">27,269</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--ComputerEquipmentMember_znh1hTe3iR98" style="text-align: right">31,067</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Office Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--OfficeEquipmentMember_zQEI46G8Zn19" style="text-align: right">907</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--OfficeEquipmentMember_zQHbv2y7Ed4l" style="text-align: right">1,248</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Capital WIP</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__custom--CapitalWIPMember_zCP2CSL8x72g" style="border-bottom: Black 1pt solid; text-align: right">2,292,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--CapitalWIPMember_zRXDZzgiWKCc" style="border-bottom: Black 1pt solid; text-align: right">28,903</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">21,700,264</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">21,017,415</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Property, Plant and Equipment Property, Plant and Equipment is recorded at cost, except when acquired in a business combination where property, plant and equipment are recorded at fair value. Depreciation of property, plant and equipment is recognized over the estimated useful lifespan of the respective assets using the straight-line method. The estimated useful lifespans are as follows: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock_zSCM750KrNXa" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; width: 50%; border-collapse: collapse; margin-right: auto" summary="xdx: Disclosure - NOTE 11. TANGIBLE ASSETS - Property Plant & Equipement Estimated Useful Lives (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="border: black 1pt solid; width: 84%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Years</td></tr> <tr style="background-color: #CFF0FC"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Buildings, related improvements & land improvements</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230331__srt--RangeAxis__srt--MinimumMember__us-gaap--MajorPropertyClassAxis__us-gaap--BuildingAndBuildingImprovementsMember_zpajInh08Yn9">5-<span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230331__srt--RangeAxis__srt--MaximumMember__us-gaap--MajorPropertyClassAxis__us-gaap--BuildingAndBuildingImprovementsMember_zIkaxWFzqyZi">25</td></tr> <tr style="background-color: white"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Machinery & Equipment</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">3-15</td></tr> <tr style="background-color: #CFF0FC"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Computer hardware & software</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">3-10</td></tr> <tr style="background-color: white"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Furniture & Fixtures</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">3-15</td></tr> </table> Expenditure that extends the useful lifespan of existing property, plant and equipment are capitalized and depreciated over the remaining useful lifespan of the related asset. Expenditure for repairs and maintenance are expensed as incurred. When property, plant and equipment are retired or sold, the cost and related accumulated depreciation is removed from the Company’s balance sheet, with any gain or loss reflected in operations.

<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--PropertyPlantAndEquipmentTextBlock_zMt7uhPyIQpl" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 11. TANGIBLE ASSETS - Schedule of Tangible Assets (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td>Tangible Assets:</td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td colspan="3" style="font-size: 12pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Land and Building</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--LandAndBuildingMember_zHhrA5Y6Ye3f" style="width: 12%; text-align: right">17,390,196</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--LandAndBuildingMember_zaoC6N7ICQdk" style="width: 12%; text-align: right">17,390,067</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Plant and machinery</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zkIx5GL8YBJa" style="text-align: right">1,711,483</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zRYpVO3ZFREc" style="font-size: 12pt; text-align: right">— </td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Furniture, Fixtures and Fittings</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--FurnitureAndFixturesMember_zaRlK3jnQ4Hi" style="text-align: right">213,189</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--FurnitureAndFixturesMember_zwcBvNF6TQi4" style="text-align: right">63,712</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Vehicles</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--VehiclesMember_z4OB1mUJ3QY5" style="text-align: right">64,375</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--VehiclesMember_zCWRBYmBAF8j" style="text-align: right">70,326</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Computer and computer Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--ComputerEquipmentMember_zCng9PVkEhb4" style="text-align: right">27,269</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--ComputerEquipmentMember_znh1hTe3iR98" style="text-align: right">31,067</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Office Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--OfficeEquipmentMember_zQEI46G8Zn19" style="text-align: right">907</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--OfficeEquipmentMember_zQHbv2y7Ed4l" style="text-align: right">1,248</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Capital WIP</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20230331__us-gaap--FairValueByAssetClassAxis__custom--CapitalWIPMember_zCP2CSL8x72g" style="border-bottom: Black 1pt solid; text-align: right">2,292,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--CapitalWIPMember_zRXDZzgiWKCc" style="border-bottom: Black 1pt solid; text-align: right">28,903</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">21,700,264</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">21,017,415</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

17390196

17390067

1711483

213189

63712

64375

70326

27269

31067

907

1248

2292846

28903

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--PropertyPlantAndEquipmentAndIntangibleAssetsTextBlock_zSCM750KrNXa" style="font: 12pt Times New Roman, Times, Serif; margin-left: auto; width: 50%; border-collapse: collapse; margin-right: auto" summary="xdx: Disclosure - NOTE 11. TANGIBLE ASSETS - Property Plant & Equipement Estimated Useful Lives (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="border: black 1pt solid; width: 84%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 1%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">Years</td></tr> <tr style="background-color: #CFF0FC"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Buildings, related improvements & land improvements</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230331__srt--RangeAxis__srt--MinimumMember__us-gaap--MajorPropertyClassAxis__us-gaap--BuildingAndBuildingImprovementsMember_zpajInh08Yn9">5-<span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230331__srt--RangeAxis__srt--MaximumMember__us-gaap--MajorPropertyClassAxis__us-gaap--BuildingAndBuildingImprovementsMember_zIkaxWFzqyZi">25</td></tr> <tr style="background-color: white"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Machinery & Equipment</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">3-15</td></tr> <tr style="background-color: #CFF0FC"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Computer hardware & software</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">3-10</td></tr> <tr style="background-color: white"> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">Furniture & Fixtures</td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">3-15</td></tr> </table>

P5Y

P25Y

P3Y

P15Y

P3Y

P10Y

P3Y

P15Y

NOTE 12. INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--InventoryWorkInProcessTextBlock_zbM1MQOnFRW8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12. INTANGIBLE ASSETS - Closing Out Balance of Work-In-Process (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Intellectual Rights</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--IntellectualPropertyMember_zC7zSyh2RjIc" style="width: 12%; text-align: right">693,338</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--IntellectualPropertyMember_zqrMAWzIfUE9" style="width: 12%; text-align: right">617,240</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Website</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--InternetDomainNamesMember_zkjIgnymgGH4" style="text-align: right">6,112</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--InternetDomainNamesMember_zjo8amVVqipk" style="text-align: right">6,112</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--TrademarksMember_z1HZmpj7nTUk" style="border-bottom: Black 1pt solid; text-align: right">240</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--TrademarksMember_zAGrvjEtzJI9" style="border-bottom: Black 1pt solid; text-align: right">240</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331_zPJs8NeGqBa3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">699,690</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231_zDlhOyYcxqLj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">623,592</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--InventoryWorkInProcessTextBlock_zbM1MQOnFRW8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12. INTANGIBLE ASSETS - Closing Out Balance of Work-In-Process (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Intellectual Rights</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--IntellectualPropertyMember_zC7zSyh2RjIc" style="width: 12%; text-align: right">693,338</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--IntellectualPropertyMember_zqrMAWzIfUE9" style="width: 12%; text-align: right">617,240</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Website</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--InternetDomainNamesMember_zkjIgnymgGH4" style="text-align: right">6,112</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--InternetDomainNamesMember_zjo8amVVqipk" style="text-align: right">6,112</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FairValueByAssetClassAxis__us-gaap--TrademarksMember_z1HZmpj7nTUk" style="border-bottom: Black 1pt solid; text-align: right">240</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--TrademarksMember_zAGrvjEtzJI9" style="border-bottom: Black 1pt solid; text-align: right">240</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331_zPJs8NeGqBa3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">699,690</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231_zDlhOyYcxqLj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">623,592</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

693338

617240

6112

240

699690

623592

NOTE 13. CURRENT LIABILITIES Other Current Liabilities Other Current Liabilities as mentioned in the below table includes short term liabilities. Short term bank borrowings relate to credit-lines and bank borrowings by the company’s subsidiary QIND to meet asset financing and working capital requirements for orders that are in production. <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--OtherLiabilitiesTableTextBlock_z91rgtiZNdm1" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 13. CURRENT LIABILITIES - Schedule of Other Current Liabilities (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_496_20230331_z2gCvK43NZhl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20221231_zSD98Am2bPk6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr id="xdx_401_eus-gaap--LineOfCredit_iI_zrVtiHlqiHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Credit Cards</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">25,150</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,895</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_zKVdbDQA6pva" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Payable to subsidiaries</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">82,145,676</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">82,235,560</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_zYYTI6eOjKm3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Short Term Bank Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">19,716,635</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">18,220,315</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--TaxesPayableCurrent_iI_z1stbhXnrt0k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Tax Payable</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">17,361</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">31,421</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccruedProfessionalFeesCurrent_iI_zvZlVQsN8bgg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Provision for Audit Fees</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">76,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_zxfSBymFeGMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Provision for Expenses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">80,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">9415</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DepositLiabilitiesAccruedInterest_iI_zdWqC6n5szzl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accrued Interest for Convertible Notes</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">51,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">31,855</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--SecuredDebtCurrent_iI_zDtZYLLltHb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other short-term loan</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">855,433</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">101,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zn6x0c2BdnKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Payroll Liability</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">353,883</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">119,987</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_zKT3Vm1wy8b9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Misc. liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,262,345</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: right">1,303,229</td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherLiabilitiesCurrent_iI_zY9YUjNYXWPh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-size: 9pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 9pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 9pt; font-weight: bold; text-align: right">104,584,361</td><td style="padding-bottom: 1pt; font-size: 9pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">102,059,819</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--OtherLiabilitiesTableTextBlock_z91rgtiZNdm1" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 13. CURRENT LIABILITIES - Schedule of Other Current Liabilities (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_496_20230331_z2gCvK43NZhl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20221231_zSD98Am2bPk6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr id="xdx_401_eus-gaap--LineOfCredit_iI_zrVtiHlqiHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Credit Cards</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">25,150</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,895</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_zKVdbDQA6pva" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Payable to subsidiaries</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">82,145,676</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">82,235,560</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_zYYTI6eOjKm3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Short Term Bank Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">19,716,635</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">18,220,315</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--TaxesPayableCurrent_iI_z1stbhXnrt0k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Tax Payable</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">17,361</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">31,421</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccruedProfessionalFeesCurrent_iI_zvZlVQsN8bgg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Provision for Audit Fees</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">76,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_zxfSBymFeGMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Provision for Expenses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">80,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">9415</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DepositLiabilitiesAccruedInterest_iI_zdWqC6n5szzl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accrued Interest for Convertible Notes</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">51,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">31,855</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--SecuredDebtCurrent_iI_zDtZYLLltHb2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other short-term loan</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">855,433</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">101,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zn6x0c2BdnKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Payroll Liability</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">353,883</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">119,987</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedLiabilitiesAndOtherLiabilities_iI_zKT3Vm1wy8b9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Misc. liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,262,345</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: right">1,303,229</td><td style="font: 9.5pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherLiabilitiesCurrent_iI_zY9YUjNYXWPh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-size: 9pt; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 9pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 9pt; font-weight: bold; text-align: right">104,584,361</td><td style="padding-bottom: 1pt; font-size: 9pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">102,059,819</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

25150

6895

82145676

82235560

19716635

18220315

17361

31421

76500

80000

9415

51378

31855

855433

101141

353883

119987

1262345

1303229

104584361

102059819

NOTE 14. NON – CURRENT LIABILITIES <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--OtherNoncurrentLiabilitiesTableTextBlock_z4w2U8sUbYs8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - Note 14. NON-CURRENT LIABILITIES - Schedule of Other Non-Current Liabilities (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20230331_zDDPFm5LKdw9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20221231_zD9dWchwzzn6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr id="xdx_40E_eus-gaap--MunicipalDebtSecuritiesAtCarryingValue_iI_zDYBIel697qj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Provision for Convertible Notes</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,155,338</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,155,338</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermLineOfCredit_iI_zMfZZqelg0ug" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Borrowings from Financial Institutions</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">12,371,221</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">12,378,098</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleExcludingAccruedInterestNoncurrent_iI_zdGqsLoYvy4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Interest On Convertible Notes</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">556,483</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">461,994</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_zsfHG7CAnRJl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Employees’ End of Service Benefits</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">31,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,953,853</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DefinedBenefitPlanBenefitObligation_iI_z3y12cQNSm4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Defined Benefit Obligation (Gratuity)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">71,736</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">60,683</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesOtherThanLongtermDebtNoncurrent_iI_zQTi3CM4KmH6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">14,186,586</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,015,558</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--OtherNoncurrentLiabilitiesTableTextBlock_z4w2U8sUbYs8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - Note 14. NON-CURRENT LIABILITIES - Schedule of Other Non-Current Liabilities (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Particulars</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20230331_zDDPFm5LKdw9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2023</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_499_20221231_zD9dWchwzzn6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr> <tr id="xdx_40E_eus-gaap--MunicipalDebtSecuritiesAtCarryingValue_iI_zDYBIel697qj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Provision for Convertible Notes</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,155,338</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,155,338</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermLineOfCredit_iI_zMfZZqelg0ug" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Borrowings from Financial Institutions</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">12,371,221</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">12,378,098</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleExcludingAccruedInterestNoncurrent_iI_zdGqsLoYvy4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Interest On Convertible Notes</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">556,483</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">461,994</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SupplementalUnemploymentBenefitsSeveranceBenefits_iI_zsfHG7CAnRJl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Employees’ End of Service Benefits</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">31,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">1,953,853</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DefinedBenefitPlanBenefitObligation_iI_z3y12cQNSm4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Defined Benefit Obligation (Gratuity)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">71,736</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">60,683</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesOtherThanLongtermDebtNoncurrent_iI_zQTi3CM4KmH6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">14,186,586</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,015,558</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

1155338

12371221

12378098

556483

461994

31808

1953853

71736

60683

14186586

16015558

NOTE 15. COMMON STOCK AND PREFERRED STOCK In August 2019 the Company’s Amended its Articles of Incorporation to authorize it to issue up to two billion (2,000,000,000) shares, of which all shares are common stock, with a par value of one-tenth of one cent ($0.001) per share. The Company also created the following 30,000,000 preferred shares with a par value of $0.001 to be designated Class A, B and C. Class A – 10,000,000 preferred shares that convert at 3 common shares for every 1 preferred class A share and voting rights of 500 common shares for every 1 preferred class A share. All <span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_c20230331__us-gaap--RelatedPartyTransactionAxis__custom--CEOMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9uMeHpFdS9g">10,000,000 preferred class A shares have been issued to the Company’s CEO. Class B – 10,000,000 preferred shares that convert at 3 common shares for every 1 preferred class B common share. Class C – 10,000,000 preferred shares that convert at 2 common shares for every 1 preferred class C common share with voting rights of 100 common shares for every 1 preferred class C share. On February 14, 2020 the Company designated Class D– 60,741,000 preferred shares; par value $0.001 that convert at 500 common shares for every 1 preferred class D common share with voting rights of 500 common shares for every 1 preferred class D share. On May 28, 2020, the Company designated preferred Class E shares - 5,000,000 preferred shares; par value $0.001; non-cumulative. Dividends are 6% a year commencing a year after issuance. Dividends to be paid annually. Redeemable at $1.00 per share, 2.25% must be redeemed per quarter, commencing one year after issuance, and shall be redeemed at 130% premium to the redemption value. The shares do not have voting rights. On August 26, 2021, the company amended its Articles of Incorporation to updated authorized Class B preferred shares to 100,000,000 (10,000,000 previously) with par value $0.001 that will be converted at 100 common shares (3 common shares previously) for every 1 preferred Class B Share with voting rights of 100 common shares for every 1 preferred class B share. Dividends to be paid according to the company’s dividend policy agreed by the board from time to time. On July 20, 2021, the Company designed preferred Class F shares – 50,000,000 preferred shares; par value $0.001 that convert at 100 common shares for every 1 preferred class F share with no voting rights and no dividends. As of December 31, 2022, there was 1,355,230,699 shares of the Company’s common stock issued and outstanding. As of March 31, 2023, the number of shares outstanding of our Common Stock was 1,379,080,699. EARNING PER SHARE <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z6i89JLGn6w7" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - NOTE 15. COMMON AND PREFERRED STOCK - Basic EPS (Details)"> <tr> <td></td> <td id="xdx_491_20230101__20230331_z5Z6gINV8gn9"> </td> <td id="xdx_499_20220101__20221231_zXyJzn3t2dC8"> </td></tr> <tr style="vertical-align: bottom"> <td style="border: Black 1pt solid; width: 60%; padding-right: 5.4pt; padding-left: 5.4pt">Particulars</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> March 31, 2023 </td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 21%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Basic EPS</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Numerator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_40B_ecustom--NumeratorNetIncomeLoss_zMtPjHggqGc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Net income / (loss)</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">914,662</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 4,559,375 </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_zMjkQ80rfodf" style="vertical-align: bottom; background-color: White"> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Net Income attributable to common stockholders</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 914,662</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 4,559,375 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Denominator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zyD66iw2AOP2" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Weighted average shares outstanding</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,379,080,699</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 1,355,230,699 </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zziqKBmIhUZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Number of shares used for basic EPS computation</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,379,080,699</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 1,355,230,699 </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_zy067HiqbAg5" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Basic EPS</td> <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 0.00</td> <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 0.00</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Diluted EPS</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Numerator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zvlmY4rbBJ2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Net income / (loss)</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">914,662</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 4,559,375 </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersDiluted_zKOWQYMJwawg" style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Net Income attributable to common stockholders</td> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 914,662</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 4,559,375 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Denominator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zoorK5Dg5Qjk" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Number of shares used for basic EPS computation</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,379,080,699</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 1,355,230,699 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class A preferred stock to common stock</td> <td id="xdx_98B_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpWgXEEc1Q2e" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,000,000</td> <td id="xdx_985_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWoQrsJ1PUTe" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,000,000 </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class B preferred stock to common stock</td> <td id="xdx_987_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcpmfN8iDpP9" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">65,589,041</td> <td id="xdx_980_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zWRUGxTpVtBa" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">65,589,041 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class D preferred stock to common stock</td> <td id="xdx_98F_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zB1uIlQlvYSb" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,370,500,000</td> <td id="xdx_98A_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z4mkWk23G7u6" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,370,500,000 </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class F preferred stock to common stock</td> <td id="xdx_98D_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_z6C9hGXM9ylj" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">166,825,000</td> <td id="xdx_98E_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_z7gPXHMmljy" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">158,602,740 </td></tr> <tr id="xdx_409_eus-gaap--DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_zBJ6RhviiFae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Number of shares used for diluted EPS computation</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">32,011,994,740</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 31,979,922,480 </td></tr> <tr id="xdx_40B_eus-gaap--EarningsPerShareDiluted_zgmw0dNKEIBc" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Diluted EPS</td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 0.00</td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 0.00</td></tr> </table>

2000000000

0.001

30000000

0.001

10000000

convert at 3 common shares for every 1 preferred class A share and voting rights of 500 common shares for every 1 preferred class A share

10000000

convert at 3 common shares for every 1 preferred class B common share

10000000

convert at 2 common shares for every 1 preferred class C common share with voting rights of 100 common shares for every 1 preferred class C share

60741000

0.001

convert at 500 common shares for every 1 preferred class D common share with voting rights of 500 common shares for every 1 preferred class D share

5000000

0.001

Dividends are 6% a year commencing a year after issuance. Dividends to be paid annually. Redeemable at $1.00 per share, 2.25% must be redeemed per quarter, commencing one year after issuance, and shall be redeemed at 130% premium to the redemption value

The shares do not have voting rights

100000000

0.001

100

50000000

0.001

convert at 100 common shares for every 1 preferred class F share with no voting rights and no dividends

1355230699

1379080699

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z6i89JLGn6w7" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - NOTE 15. COMMON AND PREFERRED STOCK - Basic EPS (Details)"> <tr> <td></td> <td id="xdx_491_20230101__20230331_z5Z6gINV8gn9"> </td> <td id="xdx_499_20220101__20221231_zXyJzn3t2dC8"> </td></tr> <tr style="vertical-align: bottom"> <td style="border: Black 1pt solid; width: 60%; padding-right: 5.4pt; padding-left: 5.4pt">Particulars</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> March 31, 2023 </td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 21%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> December 31, 2022</td></tr> <tr style="vertical-align: bottom"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Basic EPS</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Numerator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_40B_ecustom--NumeratorNetIncomeLoss_zMtPjHggqGc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Net income / (loss)</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">914,662</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 4,559,375 </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_zMjkQ80rfodf" style="vertical-align: bottom; background-color: White"> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Net Income attributable to common stockholders</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 914,662</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 4,559,375 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Denominator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zyD66iw2AOP2" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Weighted average shares outstanding</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,379,080,699</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 1,355,230,699 </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zziqKBmIhUZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Number of shares used for basic EPS computation</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,379,080,699</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 1,355,230,699 </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_zy067HiqbAg5" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Basic EPS</td> <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 0.00</td> <td style="border-right: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 0.00</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Diluted EPS</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Numerator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zvlmY4rbBJ2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Net income / (loss)</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">914,662</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 4,559,375 </td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersDiluted_zKOWQYMJwawg" style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Net Income attributable to common stockholders</td> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 914,662</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 4,559,375 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.25in">Denominator</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr> <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zoorK5Dg5Qjk" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Number of shares used for basic EPS computation</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,379,080,699</td> <td style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 1,355,230,699 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class A preferred stock to common stock</td> <td id="xdx_98B_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zpWgXEEc1Q2e" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,000,000</td> <td id="xdx_985_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWoQrsJ1PUTe" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,000,000 </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class B preferred stock to common stock</td> <td id="xdx_987_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcpmfN8iDpP9" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">65,589,041</td> <td id="xdx_980_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zWRUGxTpVtBa" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">65,589,041 </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class D preferred stock to common stock</td> <td id="xdx_98F_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zB1uIlQlvYSb" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,370,500,000</td> <td id="xdx_98A_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z4mkWk23G7u6" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">30,370,500,000 </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.5in">Conversion of Class F preferred stock to common stock</td> <td id="xdx_98D_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20230331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_z6C9hGXM9ylj" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">166,825,000</td> <td id="xdx_98E_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20221231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_z7gPXHMmljy" style="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">158,602,740 </td></tr> <tr id="xdx_409_eus-gaap--DilutiveSecuritiesEffectOnBasicEarningsPerShareOther_zBJ6RhviiFae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border: Black 1pt solid; padding-right: 5.4pt; padding-left: 0.75in">Number of shares used for diluted EPS computation</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">32,011,994,740</td> <td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> 31,979,922,480 </td></tr> <tr id="xdx_40B_eus-gaap--EarningsPerShareDiluted_zgmw0dNKEIBc" style="vertical-align: bottom; background-color: White"> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">Diluted EPS</td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$ 0.00</td> <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> $ 0.00</td></tr> </table>

914662 4559375

914662

4559375

1379080699

1355230699

1379080699

1355230699

0.00

914662

4559375

914662

4559375

1379080699

1355230699

30000000

65589041

30370500000

166825000

158602740

32011994740

31979922480

0.00

NOTE 16. OTHER COMPREHENSIVE INCOME <table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--OtherComprehensiveIncomeNoncontrollingInterestTextBlock_z2VMr42SVLI3" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 16. OTHER COMPREHENSIVE INCOME - Schedule of Comprehensive Income (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Statement of Comprehensive Income Statement</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49F_20230101__20230331_zV7TJWQzMuo9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Q1 2023</td></tr> <tr id="xdx_409_eus-gaap--NetIncomeLoss_ziyIYTAHDoVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Net Income</td><td style="width: 10%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">914,662</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Other comprehensive Income /(loss), net of tax</td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_zte63EYxpqOf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Foreign currency translation adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,792</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ComprehensiveIncomeNetOfTax_zt5QBGkS6qQg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Comprehensive Income</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">916,454</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--OtherComprehensiveIncomeNoncontrollingInterestTextBlock_z2VMr42SVLI3" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 16. OTHER COMPREHENSIVE INCOME - Schedule of Comprehensive Income (Details)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Statement of Comprehensive Income Statement</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_49F_20230101__20230331_zV7TJWQzMuo9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Q1 2023</td></tr> <tr id="xdx_409_eus-gaap--NetIncomeLoss_ziyIYTAHDoVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Net Income</td><td style="width: 10%; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">914,662</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Other comprehensive Income /(loss), net of tax</td><td style="font-size: 12pt; padding-bottom: 1pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right"> </td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_zte63EYxpqOf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Foreign currency translation adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,792</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ComprehensiveIncomeNetOfTax_zt5QBGkS6qQg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Comprehensive Income</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">916,454</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

914662

1792

916454

NOTE 17. NON-CONTROLLING INTEREST The Company acquired 52% of Quality International for $82,000,000, now owning 52% of net assets of Quality International. Net Assets of Quality International was $49,255,718 on December 31, 2022. The remaining $56,387,027 of the purchase price is a part of the Company’s Goodwill (see financial footnote). Furthermore, current quarter earnings of the subsidiaries where the company doesn’t hold 100% ownership has been transferred to Non-Controlling Interest in the respective shareholding ratio.

0.52

82000000

0.52

49255718

56387027

NOTE 18. NOTES PAYABLE The following is the list of Notes payable as of March 31, 202. Convertible Notes issued during the reported period are accounted in the books as liability, accrued Interest and discount on notes is also accounted accordingly as per general accounting principles. <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On June 14, 2021, the company entered into a convertible note with GPL Ventures LLC – Alexander Dillon, for the amount of $500,000. The note is convertible at 25% below the average past 10-day share price. The note was assigned to RB Capital note assigned from GPL Ventures LLC to RB Capital on October 24, 2022.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On January 28, 2022, the company entered into a convertible note with RB Capital Partners Inc. – Brett Rosen for the amount of $500,000. The note is convertible at a fixed price $0.20 and bears 5% interest per annum. The note matures on January 27, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On February 04, 2022, the company entered into a convertible note with Discover Growth Fund LLC – John Burke for the amount of $2,000,000. The note is convertible at a 35% below the lowest past 15-day share price and bears 12% interest per annum. The note matures on February 4, 2023.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On April 26, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $500,000. The note is convertible into common stock at the rate of $0.20 and bears 5% interest per annum. The note matures on April 25, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On May 20, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $500,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on May 19, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On May 27, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $500,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on May 26, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On June 01, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $1,000,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on May 31, 2024</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On July 12, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $500,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on July 11, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On August 10, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $500,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on August 09, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On August 25, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $200,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on August 24, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On September 21, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $650,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on September 20, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On November 14, 2022, the company entered into a convertible note with RB Capital Partners Inc., for the amount of $400,000. The note is convertible into common stock at the rate of $0.50 and bears 5% interest per annum. The note matures on November 13, 2024.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td style="text-align: justify">On December 2, 2022, the company entered into a convertible note with AJB Capital Investment LLC for the amount of $1,200,000. The note is convertible into common stock upon an event of default at the rate equal to volume weighted average trading price of the specified period and bears 12% interest. The note matures on June 01, 2023.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">•</td><td>On January 26, 2023, the company entered into a convertible note with Jefferson Street Capital for the amount of $100,000. The note is convertible into common stock upon an event of default at the rate equal to volume weighted average trading price of the specified period and bears 12% interest. The note matures on July 26, 2023.</td></tr></table>

500000

The note is convertible at 25% below the average past 10-day share price. The note was assigned to RB Capital note assigned from GPL Ventures LLC to RB Capital on October 24, 2022.

500000

The note is convertible at a fixed price $0.20 and bears 5% interest per annum. The note matures on January 27, 2024.

2000000

The note is convertible at a 35% below the lowest past 15-day share price and bears 12% interest per annum. The note matures on February 4, 2023

2023-02-04

500000

The note is convertible into common stock at the rate of $0.20 and bears 5% interest per annum

2024-04-25

500000