0001576197 2023-01-01 2023-03-31 0001576197 2023-05-17 0001576197 2023-03-31 0001576197 2022-12-31 0001576197 SENR:NoteAgreementsMember 2023-03-31 0001576197 SENR:NoteAgreementsMember 2022-12-31 0001576197 2022-01-01 2022-03-31 0001576197 us-gaap:ProductMember 2023-01-01 2023-03-31 0001576197 us-gaap:ProductMember 2022-01-01 2022-03-31 0001576197 SENR:SolidWasteMember 2023-01-01 2023-03-31 0001576197 SENR:SolidWasteMember 2022-01-01 2022-03-31 0001576197 us-gaap:PreferredStockMember 2022-12-31 0001576197 us-gaap:CommonStockMember 2022-12-31 0001576197 us-gaap:AdditionalPaidInCapitalMember 2022-12-31 0001576197 SENR:CommonStockSubscribedMember 2022-12-31 0001576197 SENR:StockSubscriptionReceivableMember 2022-12-31 0001576197 us-gaap:RetainedEarningsMember 2022-12-31 0001576197 us-gaap:NoncontrollingInterestMember 2022-12-31 0001576197 us-gaap:PreferredStockMember 2021-12-31 0001576197 us-gaap:CommonStockMember 2021-12-31 0001576197 us-gaap:AdditionalPaidInCapitalMember 2021-12-31 0001576197 SENR:CommonStockSubscribedMember 2021-12-31 0001576197 SENR:StockSubscriptionReceivableMember 2021-12-31 0001576197 us-gaap:RetainedEarningsMember 2021-12-31 0001576197 us-gaap:NoncontrollingInterestMember 2021-12-31 0001576197 2021-12-31 0001576197 us-gaap:PreferredStockMember 2022-03-31 0001576197 us-gaap:CommonStockMember 2022-03-31 0001576197 us-gaap:AdditionalPaidInCapitalMember 2022-03-31 0001576197 SENR:CommonStockSubscribedMember 2022-03-31 0001576197 SENR:StockSubscriptionReceivableMember 2022-03-31 0001576197 us-gaap:RetainedEarningsMember 2022-03-31 0001576197 us-gaap:NoncontrollingInterestMember 2022-03-31 0001576197 2022-03-31 0001576197 us-gaap:PreferredStockMember 2023-01-01 2023-03-31 0001576197 us-gaap:CommonStockMember 2023-01-01 2023-03-31 0001576197 us-gaap:AdditionalPaidInCapitalMember 2023-01-01 2023-03-31 0001576197 SENR:CommonStockSubscribedMember 2023-01-01 2023-03-31 0001576197 SENR:StockSubscriptionReceivableMember 2023-01-01 2023-03-31 0001576197 us-gaap:RetainedEarningsMember 2023-01-01 2023-03-31 0001576197 us-gaap:NoncontrollingInterestMember 2023-01-01 2023-03-31 0001576197 us-gaap:PreferredStockMember 2022-01-01 2022-03-31 0001576197 us-gaap:CommonStockMember 2022-01-01 2022-03-31 0001576197 us-gaap:AdditionalPaidInCapitalMember 2022-01-01 2022-03-31 0001576197 SENR:CommonStockSubscribedMember 2022-01-01 2022-03-31 0001576197 SENR:StockSubscriptionReceivableMember 2022-01-01 2022-03-31 0001576197 us-gaap:RetainedEarningsMember 2022-01-01 2022-03-31 0001576197 us-gaap:NoncontrollingInterestMember 2022-01-01 2022-03-31 0001576197 us-gaap:PreferredStockMember 2023-03-31 0001576197 us-gaap:CommonStockMember 2023-03-31 0001576197 us-gaap:AdditionalPaidInCapitalMember 2023-03-31 0001576197 SENR:CommonStockSubscribedMember 2023-03-31 0001576197 SENR:StockSubscriptionReceivableMember 2023-03-31 0001576197 us-gaap:RetainedEarningsMember 2023-03-31 0001576197 us-gaap:NoncontrollingInterestMember 2023-03-31 0001576197 SENR:ParagonWasteSolutionsLLCMember 2023-03-31 0001576197 SENR:PelleCharLLCMember 2023-03-31 0001576197 SENR:BenefuelsLLCMember 2023-03-31 0001576197 SENR:ProductSalesMember SENR:EnvironmentalSolutionsMember 2023-01-01 2023-03-31 0001576197 SENR:ProductSalesMember SENR:SolidWasteMember 2023-01-01 2023-03-31 0001576197 SENR:ProductSalesMember 2023-01-01 2023-03-31 0001576197 SENR:MediaSalesMember SENR:EnvironmentalSolutionsMember 2023-01-01 2023-03-31 0001576197 SENR:MediaSalesMember SENR:SolidWasteMember 2023-01-01 2023-03-31 0001576197 SENR:MediaSalesMember 2023-01-01 2023-03-31 0001576197 SENR:EnvironmentalSolutionsMember 2023-01-01 2023-03-31 0001576197 SENR:SolidWasteMember 2023-01-01 2023-03-31 0001576197 SENR:ProductSalesMember SENR:EnvironmentalSolutionsMember 2022-01-01 2022-03-31 0001576197 SENR:ProductSalesMember SENR:SolidWasteMember 2022-01-01 2022-03-31 0001576197 SENR:ProductSalesMember 2022-01-01 2022-03-31 0001576197 SENR:MediaSalesMember SENR:EnvironmentalSolutionsMember 2022-01-01 2022-03-31 0001576197 SENR:MediaSalesMember SENR:SolidWasteMember 2022-01-01 2022-03-31 0001576197 SENR:MediaSalesMember 2022-01-01 2022-03-31 0001576197 SENR:ManagementFeesMember SENR:EnvironmentalSolutionsMember 2022-01-01 2022-03-31 0001576197 SENR:ManagementFeesMember SENR:SolidWasteMember 2022-01-01 2022-03-31 0001576197 SENR:ManagementFeesMember 2022-01-01 2022-03-31 0001576197 SENR:EnvironmentalSolutionsMember 2022-01-01 2022-03-31 0001576197 SENR:SolidWasteMember 2022-01-01 2022-03-31 0001576197 SENR:NextTwelveMonthsMember 2023-03-31 0001576197 SENR:FieldAndShopEquipmentMember 2023-03-31 0001576197 SENR:FieldAndShopEquipmentMember 2022-12-31 0001576197 us-gaap:VehiclesMember 2023-03-31 0001576197 us-gaap:VehiclesMember 2022-12-31 0001576197 SENR:FurnitureAndOfficeEquipmentMember 2023-03-31 0001576197 SENR:FurnitureAndOfficeEquipmentMember 2022-12-31 0001576197 us-gaap:LeaseholdImprovementsMember 2023-03-31 0001576197 us-gaap:LeaseholdImprovementsMember 2022-12-31 0001576197 us-gaap:CostOfSalesMember 2023-01-01 2023-03-31 0001576197 us-gaap:CostOfSalesMember 2022-01-01 2022-03-31 0001576197 us-gaap:SellingGeneralAndAdministrativeExpensesMember 2023-01-01 2023-03-31 0001576197 us-gaap:SellingGeneralAndAdministrativeExpensesMember 2022-01-01 2022-03-31 0001576197 us-gaap:GoodwillMember 2023-03-31 0001576197 SENR:CustomerListMember 2023-03-31 0001576197 SENR:CustomerListMember 2023-01-01 2023-03-31 0001576197 SENR:TechnologyMember 2023-03-31 0001576197 SENR:TechnologyMember 2023-01-01 2023-03-31 0001576197 us-gaap:TradeNamesMember 2023-03-31 0001576197 us-gaap:TradeNamesMember 2023-01-01 2023-03-31 0001576197 us-gaap:GoodwillMember 2022-12-31 0001576197 us-gaap:GoodwillMember 2022-01-01 2022-12-31 0001576197 SENR:CustomerListMember 2022-12-31 0001576197 SENR:CustomerListMember 2022-01-01 2022-12-31 0001576197 SENR:TechnologyMember 2022-12-31 0001576197 SENR:TechnologyMember 2022-01-01 2022-12-31 0001576197 us-gaap:TradeNamesMember 2022-12-31 0001576197 us-gaap:TradeNamesMember 2022-01-01 2022-12-31 0001576197 2022-01-01 2022-12-31 0001576197 srt:MinimumMember 2023-03-31 0001576197 srt:MaximumMember 2023-03-31 0001576197 SENR:ParagonWasteSolutionsLLCMember 2023-03-31 0001576197 SENR:ParagonSouthwestMedicalWasteMember 2022-07-20 0001576197 SENR:ShortTermNotesMember 2022-12-31 0001576197 SENR:ConvertibleNotesUnsecuredMember 2022-12-31 0001576197 SENR:CurrentPortionOfLongTermDebtMember 2022-12-31 0001576197 SENR:LongTermDebtsMember 2022-12-31 0001576197 SENR:ShortTermNotesMember 2023-01-01 2023-03-31 0001576197 SENR:ConvertibleNotesUnsecuredMember 2023-01-01 2023-03-31 0001576197 SENR:CurrentPortionOfLongTermDebtMember 2023-01-01 2023-03-31 0001576197 SENR:LongTermDebtsMember 2023-01-01 2023-03-31 0001576197 SENR:ShortTermNotesMember 2023-03-31 0001576197 SENR:ConvertibleNotesUnsecuredMember 2023-03-31 0001576197 SENR:CurrentPortionOfLongTermDebtMember 2023-03-31 0001576197 SENR:LongTermDebtsMember 2023-03-31 0001576197 SENR:SecuredNotePayableMember 2023-01-20 0001576197 SENR:SecuredNotePayableMember 2023-01-20 2023-01-20 0001576197 SENR:SecuredNotePayableMember 2023-01-01 2023-03-31 0001576197 srt:SubsidiariesMember SENR:SecuredNotePayableMember 2023-03-10 0001576197 srt:SubsidiariesMember SENR:SecuredNotePayableMember 2023-03-10 2023-03-10 0001576197 srt:SubsidiariesMember SENR:SecuredNotePayableMember 2023-01-01 2023-03-31 0001576197 SENR:InsurancePremiumFinancingNoteMember 2023-03-31 0001576197 SENR:SecuredNotesMember 2023-03-31 0001576197 SENR:UnsecuredNotesPayableMember 2023-03-31 0001576197 SENR:PWSMember 2023-03-31 0001576197 SENR:PelleCharMember 2023-03-31 0001576197 SENR:CustomerMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2023-01-01 2023-03-31 0001576197 SENR:CustomerMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2022-01-01 2022-03-31 0001576197 us-gaap:WarrantMember 2023-01-01 2023-03-31 0001576197 us-gaap:WarrantMember 2022-01-01 2022-03-31 0001576197 SENR:OptionsMember 2023-01-01 2023-03-31 0001576197 SENR:OptionsMember 2022-01-01 2022-03-31 0001576197 SENR:ConvertibleNotesPayableIncludingAccruedInterestMember 2023-01-01 2023-03-31 0001576197 SENR:ConvertibleNotesPayableIncludingAccruedInterestMember 2022-01-01 2022-03-31 0001576197 us-gaap:CorporateMember 2023-01-01 2023-03-31 0001576197 SENR:EnvironmentalSolutionsMember 2023-03-31 0001576197 SENR:SolidWasteMember 2023-03-31 0001576197 us-gaap:CorporateMember 2023-03-31 0001576197 us-gaap:CorporateMember 2022-01-01 2022-03-31 0001576197 SENR:EnvironmentalSolutionsMember 2022-03-31 0001576197 SENR:SolidWasteMember 2022-03-31 0001576197 us-gaap:CorporateMember 2022-03-31 iso4217:USD shares iso4217:USD shares pure 0001576197 false Q1 --12-31

http://fasb.org/us-gaap/2023#RelatedPartyMember

10-Q true 2023-03-31 2023 false 000-54987 Strategic Environmental & Energy Resources, Inc. NV 02-0565834 370 Interlocken Blvd Suite 680 Broomfield CO 80021 303 277-1625 Yes Yes false Non-accelerated Filer true false 65088575

45100

21500

179000

219200

640500

24100

9400

155900

138700

158900

85800

217200

820400

1113100

33600

38600

20000

20700

235700

249700

182200

40100

1332000

1644400

780200

1044800

3111900

2953800

446200

536000

4208300

3517000

179800

184000

1605000

504300

505900

65300

63100

76400

85500

10977400

10495100

200400

217400

1838800

1839900

13016600

12552400

0.001

5000000

0.001

70000000

65088575

65088575 65088575

65100

25000 25000

22973800

25000

-32784500

-32005100

-9745600

-8966200

-1939000

-1941800

-11684600

-10908000

1332000

1644400

2785000 2785000

553200

756000

50000

553200

806000

489000

557200

7400

335300

263100

308500

332300

1132800

1160000

-579600

-354000

206000

189000

96600

20700

77000

-185300

-15400

-764900

-369400

-11700

-21300

-776600

-390700

2800

-4100

-779400

-386600

-0.01

-0.00

-0.01

-0.00

-0.01

65088575

65088600

65100

22973800

25000

-25000

-32005100

-1941800

-10908000

-779400

2800

-776600

65088600

65100

22973800

25000

-25000

-32784500

-1939000

-11684600

65088600

65100

22973800

25000

-25000

-29364800

-1870600

-8196500

-386600

-4100

-390700

65088600

65100

22973800

25000

-25000

-29751400

-1874700

-8587200

-764900

-369400

-11700

-21300

-776600

-390700

5600

30300

96600

19800

-421300

212700

17200

11300

14700

-71300

73800

70000

-72100

274300

-89800

-2400

-9100

-626400

-388000

28300

-28300

23400

650000 319300

650000

295900

23600

-120400

21500

188800

45100

68400

13600

1500

35800

50800

96600 15400

NOTE 1 – ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has two wholly owned operating subsidiaries and three majority-owned subsidiaries; all of which together provide technology solutions and services to companies primarily in the oil and gas, refining, landfill, food, beverage & agriculture, and renewable fuel industries. The two wholly owned subsidiaries include: 1) MV, LLC (d/b/a MV Technologies) (“MV”), designs and builds biogas conditioning solutions for the production of renewable natural gas, odor control systems and natural gas vapor capture primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; 2) Strategic Environmental Materials, LLC, (“SEM”), is a materials technology company focused on development of cost-effective chemical absorbents. SEM was discontinued in 2023 due to its products not meeting customer requirements. The three majority-owned subsidiaries are 1) Paragon Waste Solutions, LLC (“PWS”), 2) PelleChar, LLC (“PelleChar”), and 3) Benefules, LLC (“Benefuels”). PWS is currently owned <span id="xdx_90D_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20230331__srt--OwnershipAxis__custom--ParagonWasteSolutionsLLCMember_zMT27bH1WfX5" title="Noncontrolling interest, ownership percentage">54% by SEER, PelleChar is owned <span id="xdx_902_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_c20230331__srt--OwnershipAxis__custom--PelleCharLLCMember_zHhNOGeAHC52" title="Noncontrolling interest, ownership percentage">51% by SEER, and Benefuels is owned <span id="xdx_90E_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_c20230331__srt--OwnershipAxis__custom--BenefuelsLLCMember_zt1qWqKbJDaa" title="Noncontrolling interest, ownership percentage">85% by SEER. Benefuels, focuses specifically on treating biogas for conversion to pipeline quality gas and/or compressed natural gas (“CNG”) for fleet vehicle fuel. PWS developed specific opportunities to deploy and commercialize patented technologies for a non-thermal plasma-assisted oxidation process that makes possible the clean and efficient destruction of solid hazardous chemical and biological waste (i.e., regulated medical waste, chemicals, pharmaceuticals and refinery tank waste, etc.) without landfilling or traditional incineration and without harmful emissions. Additionally, this technology “cleans” and conditions emissions and gaseous waste streams (i.e., volatile organic compounds and other greenhouse gases) generated from diverse sources such as refineries, oil fields, and many others. In July 2022, the Company exchanged its patents and related technology, to its joint venture, Paragon Southwest Medical Waste (“PSMW”), in exchange for units in PSMW (See Note 9.) PelleChar was established in September 2018 and is owned <span id="xdx_90A_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_c20230331__srt--OwnershipAxis__custom--PelleCharLLCMember_zXhZrdcx0Ot9" title="Noncontrolling interest, ownership percentage">51% by SEER. Pellechar has secured third-party pellet manufacturing capabilities from one of the nation’s premier pellet manufacturers. Working closely with Biochar Now, LLC, Pellechar commenced sales in late 2019 of its proprietary pellets containing the proven and superior Biochar Now product starting with the landscaping and big agriculture markets. At this time, Pellechar is the only company able to offer a soil amendment pellet containing the Biochar Now product that is produced using the patented pyrolytic process. Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly owned subsidiaries, SEM, and MV, and its majority-owned subsidiaries PWS and PelleChar, since their respective acquisition or formation dates. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The Company has non-controlling interest in joint ventures, which are reported on the equity method. Going Concern As shown in the accompanying consolidated financial statements, the Company has experienced recurring losses, and has accumulated a deficit of approximately $32.8 million as of March 31, 2023, and $32.0 million as of December 31, 2022. For the three months ended March 31, 2023, the Company incurred a net loss of approximately $0.8 million and for the three months ended March 31, 2022, the Company incurred a net loss of approximately $0.4 million. The Company had a working capital deficit of approximately $10.2 million as of March 31, 2023, and a working capital deficit of $9.4 million as of December 31, 2022. These factors raise substantial doubt about the ability of the Company to continue to operate as a going concern. Realization of a major portion of the Company’s assets as of March 31, 2023, is dependent upon continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. For the three months ended March 31, 2023, the Company raised approximately $0.7 million from the issuance of short-term and long-term debt, for a net cash provided by financing activities of approximately $0.7 million. In addition, the Company has undertaken a number of specific steps to continue to operate as a going concern. The Company continues to focus on developing organic growth in our operating companies and improving gross and net margins through increased attention to pricing, aggressive cost management and overhead reductions, including discontinuing SEM, a line of business with historically insufficient margins. The Company has limited common shares available for issue which may limit the ability to raise capital or settle debt through issuance of shares. The Company has increased business development efforts to address opportunities identified in expanding markets attributable to increased interest in energy conservation and emission control regulations. In addition, the Company is evaluating various forms of financing which may be available to it. There can be no assurance that the Company will secure additional financing for working capital, increase revenues and achieve the desired result of net income and positive cash flow from operations in future years. These financial statements do not give any effect to any adjustments that would be necessary should the Company be unable to report on a going concern basis. Basis of Presentation Unaudited Interim Financial Information The accompanying interim condensed consolidated financial statements are unaudited. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all the normal recurring adjustments necessary to present fairly the financial position and results of operations as of and for the periods presented. The interim results are not necessarily indicative of the results to be expected for the full year or any future period. Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company believes that the disclosures are adequate to make the interim information presented not misleading. These consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Report on Form 10-K filed on April 15, 2022, for the year ended December 31, 2022.

0.54

0.51

0.85

0.51

-32800000

-32000000.0

800000

400000

10200000 9400000 700000

700000

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the forecasted cash flows used in the impairment testing of goodwill and intangible assets. The carrying amount of intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; and the Company’s ability to continue as a going concern. Actual results could differ from those estimates. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss. Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3) Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $0 for both the three months ended March 31, 2023, and 2022. Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230331_zkcryuFRaBP1" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221231_zc3xsFAuqm93" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--InventoryFinishedGoods_iI_maCzw9a_zSvvWaSEupTe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 60%; text-align: left">Finished goods</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">24,100</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">9,400</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_mtCzw9a_z7UGk3XkdD7a" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification (“ASC”) 740, Income Taxes, which utilizes the asset and liability method of computing deferred income taxes. The objective of this method is to establish deferred tax assets and liabilities for any temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the three months ended March 31, 2023, and 2022 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized as of March 31, 2023, and 2022. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2021. The tax periods for the years ending December 31, 2019, through 2022 are open to examination by federal and state authorities.

Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the forecasted cash flows used in the impairment testing of goodwill and intangible assets. The carrying amount of intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; and the Company’s ability to continue as a going concern. Actual results could differ from those estimates.

Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss.

Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3)

Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $0 for both the three months ended March 31, 2023, and 2022.

Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230331_zkcryuFRaBP1" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221231_zc3xsFAuqm93" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--InventoryFinishedGoods_iI_maCzw9a_zSvvWaSEupTe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 60%; text-align: left">Finished goods</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">24,100</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">9,400</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_mtCzw9a_z7UGk3XkdD7a" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230331_zkcryuFRaBP1" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221231_zc3xsFAuqm93" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--InventoryFinishedGoods_iI_maCzw9a_zSvvWaSEupTe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; width: 60%; text-align: left">Finished goods</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">24,100</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">9,400</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InventoryNet_iTI_mtCzw9a_z7UGk3XkdD7a" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Inventory, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

24100

9400

24100

9400

Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification (“ASC”) 740, Income Taxes, which utilizes the asset and liability method of computing deferred income taxes. The objective of this method is to establish deferred tax assets and liabilities for any temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the three months ended March 31, 2023, and 2022 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized as of March 31, 2023, and 2022. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2021. The tax periods for the years ending December 31, 2019, through 2022 are open to examination by federal and state authorities.

NOTE 3 – REVENUE Products Revenue Product revenue generated from contracts with customers, for the manufacture of products for the removal and treatment of hazardous vapor and gasses. Total estimated revenue includes all of the following: (1) the basic contract price, (2) contract options, and (3) change orders. Once contract performance is underway, the Company may experience changes in conditions, client requirements, specifications, designs, materials, and expectations regarding the period of performance. Such changes are “change orders” and may be initiated by us or by our clients. In many cases, agreement with the client as to the terms of change orders is reached prior to work commencing; however, sometimes circumstances require that work progress without obtaining client agreement. Revenue related to change orders is recognized as costs are incurred if it is probable that costs will be recovered by changing the contract price. The Company does not incur pre-contract costs. Under the new revenue recognition guidance, the Company found no change in the manner product revenue is recognized. Provisions for estimated losses on uncompleted contracts are recorded in the period in which the losses are identified and included as additional loss. Provisions for estimated losses on contracts are shown separately as liabilities on the balance sheet, if significant, except in circumstances in which related costs are accumulated on the balance sheet, in which case the provisions are deducted from the accumulated costs. A provision as a liability is reported as a current liability. The Company includes in current assets and current liabilities amounts related to contracts realizable and payable. Costs and estimated earnings in excess of billings on uncompleted contracts represent the excess of contract costs and profits recognized to date over billings to date and are recognized as a current asset. Revenue contract liabilities represent the excess of billings to date over the amount of contract costs and profits recognized to date and are recognized as a current liability. Products revenue also includes media sales which are recognized as the product is shipped to the customer for use. Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zKSC7PCdZVCh" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zaQCtylxoisd" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230101__20230331_zKHdQ5ZFS4Ek" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Sources of Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProductSalesMember_ztpCTIlv5F5k" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify">Product sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">377,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">377,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--MediaSalesMember_zRYcPwJNwx18" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">Media sales</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,700</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,700</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_zt08EooxlhQf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Revenue</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">553,200</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"> -</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">553,200</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zSZeh5s9JlH3" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zBDNAH3qdPM9" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20220331_zqZAoJI7zBa" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended March 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Sources of Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProductSalesMember_zSCvk5ER9wie" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify">Product sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">666,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">666,300</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--MediaSalesMember_z4Ik12pL3iX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Media sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ManagementFeesMember_zx2JWkxBKOg8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Management fees</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_z9I991RLGiAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Revenue</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">756,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">806,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Contract Balances Where a performance obligation has been satisfied but not yet invoiced at the reporting date, a contract asset is recognized on the balance sheet. Where a performance obligation has not yet been satisfied but an invoice has been raised at the reporting date, a contract liability is recognized on the balance sheet. The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Contract Liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Accounts Receivable,</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Contract</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Contract</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Deferred Revenue</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Deferred Revenue</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> net</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Assets</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">(current)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">(non-current)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%">Balance as of March 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_98D_eus-gaap--AccountsReceivableNet_iS_pp0p0_c20230331_zi3MNyxfg5Ul" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Accounts Receivable, net">219,200</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_98A_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20230331_zGjeuYySP8X2" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Contract Assets">155,900</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_982_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20230331_zlzCTySpkH0e" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Contract Liabilities">446,200</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_98A_eus-gaap--DeferredRevenueCurrent_iI_pp0p0_c20230331_zyOZt3DN90r7" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Deferred Revenue (current)"> -</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_985_eus-gaap--DeferredRevenueNoncurrent_iI_pp0p0_c20230331_z6Vl7Dm2ocxh" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Deferred Revenue (noncurrent)"> -</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Balance as of December 31, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_c20221231_z6gkUbPku8D7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Accounts Receivable, net">640,500</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20221231_zjBa88J2fWce" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Contract Assets">138,700</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98C_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20221231_z4Mtqqwqodrf" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Contract Liabilities">536,000</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_988_eus-gaap--DeferredRevenueCurrent_iI_pp0p0_c20221231_z3VM7QaYSp17" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (current)">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_eus-gaap--DeferredRevenueNoncurrent_iI_pp0p0_c20221231_zf7nVfLGSxvl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (noncurrent)">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Increase (decrease)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98C_eus-gaap--IncreaseDecreaseInReceivables_pp0p0_c20230101__20230331_zmv8ANNp0Ywk" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Increase (decrease) in Accounts Receivable, net">(421,300</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_984_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_pp0p0_c20230101__20230331_zgqoyl0KPnX2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Increase (decrease) in Contract Assets">17,200</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_988_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20230101__20230331_zyW1yFe9TVC9" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Increase (decrease) in Contract Liabilities">(89,800</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_982_ecustom--IncreaseDecreaseInDeferredRevenueCurrent_pp0p0_c20230101__20230331_zwoAc9294Ndi" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (current), Increase (decrease)">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98A_ecustom--IncreaseDecreaseInDeferredRevenueNonCurrent_pp0p0_c20230101__20230331_zifkWfqbtbwg" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (non-current), Increase (decrease)">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> The majority of the Company’s revenue is generally invoiced on a weekly or monthly basis, and the payments are generally received within approximately 30-60 days. Contract liabilities are recorded when cash payments are received or due in advance of the Company’s performance, including amounts that are refundable. Remaining Performance Obligations As of March 31, 2023, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $1.2 million, of which the Company expects to recognize approximately <span id="xdx_901_eus-gaap--RevenueRemainingPerformanceObligationPercentage_iI_pid_dp_c20230331__srt--StatementScenarioAxis__custom--NextTwelveMonthsMember_z7EqDzLGFDp1" title="Revenue remaining performance obligations, percentage">85% of this revenue over the next 12 months. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected term of one year or less and (ii) contracts for which the Company recognizes revenue at the amounts to which it has the right to invoice for services performed.

Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zKSC7PCdZVCh" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zaQCtylxoisd" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230101__20230331_zKHdQ5ZFS4Ek" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Sources of Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProductSalesMember_ztpCTIlv5F5k" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify">Product sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">377,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">377,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--MediaSalesMember_zRYcPwJNwx18" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">Media sales</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,700</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">175,700</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_zt08EooxlhQf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Revenue</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">553,200</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"> -</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">553,200</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zSZeh5s9JlH3" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zBDNAH3qdPM9" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20220331_zqZAoJI7zBa" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended March 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Environmental Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solid Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Sources of Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProductSalesMember_zSCvk5ER9wie" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify">Product sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">666,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">666,300</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--MediaSalesMember_z4Ik12pL3iX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Media sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,700</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ManagementFeesMember_zx2JWkxBKOg8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Management fees</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_z9I991RLGiAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Revenue</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">756,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">50,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">806,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

377500

175700

553200

666300

89700

50000

756000

50000

806000

The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Contract Liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Accounts Receivable,</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Contract</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Contract</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Deferred Revenue</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Deferred Revenue</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> net</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Assets</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Liabilities</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">(current)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">(non-current)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%">Balance as of March 31, 2023</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_98D_eus-gaap--AccountsReceivableNet_iS_pp0p0_c20230331_zi3MNyxfg5Ul" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Accounts Receivable, net">219,200</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_98A_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20230331_zGjeuYySP8X2" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Contract Assets">155,900</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_982_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20230331_zlzCTySpkH0e" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Contract Liabilities">446,200</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_98A_eus-gaap--DeferredRevenueCurrent_iI_pp0p0_c20230331_zyOZt3DN90r7" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Deferred Revenue (current)"> -</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_985_eus-gaap--DeferredRevenueNoncurrent_iI_pp0p0_c20230331_z6Vl7Dm2ocxh" style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right" title="Deferred Revenue (noncurrent)"> -</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Balance as of December 31, 2022</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98A_eus-gaap--AccountsReceivableNet_iI_c20221231_z6gkUbPku8D7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Accounts Receivable, net">640,500</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_985_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20221231_zjBa88J2fWce" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Contract Assets">138,700</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_98C_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20221231_z4Mtqqwqodrf" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Contract Liabilities">536,000</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_988_eus-gaap--DeferredRevenueCurrent_iI_pp0p0_c20221231_z3VM7QaYSp17" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (current)">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td id="xdx_983_eus-gaap--DeferredRevenueNoncurrent_iI_pp0p0_c20221231_zf7nVfLGSxvl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (noncurrent)">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Increase (decrease)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98C_eus-gaap--IncreaseDecreaseInReceivables_pp0p0_c20230101__20230331_zmv8ANNp0Ywk" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Increase (decrease) in Accounts Receivable, net">(421,300</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_984_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_pp0p0_c20230101__20230331_zgqoyl0KPnX2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Increase (decrease) in Contract Assets">17,200</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_988_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20230101__20230331_zyW1yFe9TVC9" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Increase (decrease) in Contract Liabilities">(89,800</td> <td style="font: 10pt Times New Roman, Times, Serif">)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_982_ecustom--IncreaseDecreaseInDeferredRevenueCurrent_pp0p0_c20230101__20230331_zwoAc9294Ndi" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (current), Increase (decrease)">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98A_ecustom--IncreaseDecreaseInDeferredRevenueNonCurrent_pp0p0_c20230101__20230331_zifkWfqbtbwg" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred Revenue (non-current), Increase (decrease)">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

219200

155900

446200

640500

138700

536000

-421300

17200

-89800

1200000

0.85

NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230331_zWYZSq12MV4l" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221231_z3sfApwj3i38" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">*</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FieldAndShopEquipmentMember_zGmhimKcJhRf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Field and shop equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">394,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">395,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zLRe4HI13whf" style="vertical-align: bottom; background-color: White"> <td>Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zkuRXmqh2TT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">333,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zMzvj07g6tel" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENz9s2_zPz6uMRKPeS3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Property and equipment, gross</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">797,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">837,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENz9s2_zrYcsPKzm4kg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(763,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(798,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENz9s2_zj3HD5z5jzV7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">33,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">38,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the three months ended March 31, 2023, and 2022 was $4,900 and $24,800, respectively. For the three months ended March 31, 2023, and 2022, depreciation expense included in cost of goods sold was $4,900 and $18,400, respectively. For the three months ended March 31, 2023, and 2022, depreciation expense included in selling, general and administrative expenses was $0 and $6,400, respectively.

Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230331_zWYZSq12MV4l" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20221231_z3sfApwj3i38" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">*</td><td> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FieldAndShopEquipmentMember_zGmhimKcJhRf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Field and shop equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">394,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">395,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zLRe4HI13whf" style="vertical-align: bottom; background-color: White"> <td>Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zkuRXmqh2TT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">333,800</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zMzvj07g6tel" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Leasehold improvements</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENz9s2_zPz6uMRKPeS3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Property and equipment, gross</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">797,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">837,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENz9s2_zrYcsPKzm4kg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(763,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(798,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENz9s2_zj3HD5z5jzV7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">33,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">38,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

394900

395000

72500

293400

333800

36200

797000

837500

763400

798900

33600

38600

4900

24800

4900

18400

6400

NOTE 5 – INTANGIBLE ASSETS SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023 (Unaudited)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Goodwill</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zSlguEYprGGg" style="text-align: right" title="Gross carrying amount">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_z37CQLVFmvU1" style="text-align: right" title="Accumulated amortization">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_z465p7Lbs41j" style="text-align: right" title="Impairment"> -</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zs3PyFCbQmNb" style="text-align: right" title="Net carrying value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Customer list</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zOUItowf4O3g" style="width: 11%; text-align: right">42,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zIlwIblkyjWc" style="width: 11%; text-align: right">(42,500</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zNQ4us2mcoNk" style="width: 11%; text-align: right" title="Impairment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zTrvy7xnvCWd" style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Technology</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zJQPBMaBdAx3" style="text-align: right">684,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zEK6Q6zosEcl" style="text-align: right">(664,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_z0Yg9Qc0dUm7" style="text-align: right" title="Impairment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zLNl2UdCNuah" style="text-align: right">20,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Trade name</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zphRKIUOPaYl" style="border-bottom: Black 1.5pt solid; text-align: right">54,900</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zmobdFLOldH2" style="border-bottom: Black 1.5pt solid; text-align: right">(54,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zSUY6eFdTMje" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_z9S3O74MmY33" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331_zfPj4Rl2Cjfg" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">781,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20230331_zdasHrjNK3d4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">(761,400</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331_zRXBcxtvUjG7" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20230331_zxiWLkkPnLX" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">20,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Goodwill</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zcCFqgIiC3Hi" style="width: 11%; text-align: right" title="Gross carrying amount">277,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_pp0p0" style="width: 11%; text-align: right" title="Accumulated amortization">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zxmWRps4UYn1" style="width: 11%; text-align: right" title="Impairment">(277,800</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_pp0p0" style="width: 11%; text-align: right" title="Net carrying value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer list</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zJDWaDvu7ksh" style="text-align: right">42,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zi72CsY6lKg2" style="text-align: right">(42,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_ziJuppDieeca" style="text-align: right" title="Impairment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zLTzHvt2CXm7" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Technology</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zp5TyW25Sxp8" style="text-align: right">875,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zIEGW4STRpoi" style="text-align: right">(813,300</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zETWTqejoyI8" style="text-align: right" title="Impairment">(41,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zH9een7n8Vxb" style="text-align: right">20,700</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Trade name</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zGifDfGv5xwi" style="border-bottom: Black 1.5pt solid; text-align: right">54,900</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_z1Hghy1gNlU6" style="border-bottom: Black 1.5pt solid; text-align: right">(54,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zBGwjSpm3XMi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zLXXwsjbhxh" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zbqonfLT7dU1" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">1,251,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_z4qdCVCEHXD1" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">(910,700</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231_zc17SIPlSkpk" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">(319,700</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231_z6FNylttt6M" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">20,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The estimated useful lives of the intangible assets range from seven to twenty years. Amortization expense was $<span id="xdx_900_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20230331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zMq6ifXFc1k8" title="Amortization expense">700 and $<span id="xdx_906_eus-gaap--AmortizationOfIntangibleAssets_c20220101__20220331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z4HPAhrqnBZ6" title="Amortization expense">5,500 for the three months ended March 31, 2023, and 2022, respectively.

SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">March 31, 2023 (Unaudited)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Goodwill</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zSlguEYprGGg" style="text-align: right" title="Gross carrying amount">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_z37CQLVFmvU1" style="text-align: right" title="Accumulated amortization">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_z465p7Lbs41j" style="text-align: right" title="Impairment"> -</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zs3PyFCbQmNb" style="text-align: right" title="Net carrying value">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Customer list</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zOUItowf4O3g" style="width: 11%; text-align: right">42,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zIlwIblkyjWc" style="width: 11%; text-align: right">(42,500</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zNQ4us2mcoNk" style="width: 11%; text-align: right" title="Impairment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zTrvy7xnvCWd" style="width: 11%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Technology</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zJQPBMaBdAx3" style="text-align: right">684,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zEK6Q6zosEcl" style="text-align: right">(664,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_z0Yg9Qc0dUm7" style="text-align: right" title="Impairment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zLNl2UdCNuah" style="text-align: right">20,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Trade name</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zphRKIUOPaYl" style="border-bottom: Black 1.5pt solid; text-align: right">54,900</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zmobdFLOldH2" style="border-bottom: Black 1.5pt solid; text-align: right">(54,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zSUY6eFdTMje" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_z9S3O74MmY33" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20230331_zfPj4Rl2Cjfg" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">781,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20230331_zdasHrjNK3d4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">(761,400</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20230101__20230331_zRXBcxtvUjG7" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20230331_zxiWLkkPnLX" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">20,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Accumulated amortization</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Impairment</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net carrying value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Goodwill</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zcCFqgIiC3Hi" style="width: 11%; text-align: right" title="Gross carrying amount">277,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_pp0p0" style="width: 11%; text-align: right" title="Accumulated amortization">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_zxmWRps4UYn1" style="width: 11%; text-align: right" title="Impairment">(277,800</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--GoodwillMember_pp0p0" style="width: 11%; text-align: right" title="Net carrying value">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer list</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zJDWaDvu7ksh" style="text-align: right">42,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zi72CsY6lKg2" style="text-align: right">(42,500</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_ziJuppDieeca" style="text-align: right" title="Impairment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerListMember_zLTzHvt2CXm7" style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Technology</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zp5TyW25Sxp8" style="text-align: right">875,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zIEGW4STRpoi" style="text-align: right">(813,300</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zETWTqejoyI8" style="text-align: right" title="Impairment">(41,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyMember_zH9een7n8Vxb" style="text-align: right">20,700</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Trade name</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zGifDfGv5xwi" style="border-bottom: Black 1.5pt solid; text-align: right">54,900</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_z1Hghy1gNlU6" style="border-bottom: Black 1.5pt solid; text-align: right">(54,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zBGwjSpm3XMi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Impairment">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20221231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TradeNamesMember_zLXXwsjbhxh" style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20221231_zbqonfLT7dU1" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">1,251,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20221231_z4qdCVCEHXD1" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization">(910,700</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_iN_di_c20220101__20221231_zc17SIPlSkpk" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment">(319,700</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20221231_z6FNylttt6M" style="border-bottom: Black 2.5pt double; text-align: right" title="Net carrying value">20,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The estimated useful lives of the intangible assets range from seven to twenty years. Amortization expense was $<span id="xdx_900_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20230331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zMq6ifXFc1k8" title="Amortization expense">700 and $<span id="xdx_906_eus-gaap--AmortizationOfIntangibleAssets_c20220101__20220331__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z4HPAhrqnBZ6" title="Amortization expense">5,500 for the three months ended March 31, 2023, and 2022, respectively.

42500

-42500

684000

-664000

20000

54900

-54900

781400

-761400

20000

277800

42500

-42500

875900

-813300

41900

20700

54900

-54900

1251100

-910700

319700

20700

700

5500

NOTE 6 – LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from 1 to 8 years, and often include one or more options to renew. These renewal terms can extend the lease term from 1 year to month-to-month and are included in the lease term when it is reasonably certain that the Company will exercise the option. These operating leases are included in “Right of use assets” on the Company’s March 31, 2023, Consolidated Balance Sheets and represent the Company’s right to use the underlying asset for the lease term. The Company’s obligation to make lease payments are included in “Current portion of lease liabilities” and “Lease liabilities net of current portion” on the Company’s March 31, 2023, Consolidated Balance Sheets. As of March 31, 2023, total right-of-use assets and operating lease liabilities were approximately $235,700 and $265,700, respectively. All operating lease expense is recognized on a straight-line basis over the lease term. In the three months ended March 31, 2023, the Company recognized approximately $20,900 in operating lease costs for right-of-use assets. Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. The Company has certain contracts for real estate which may contain lease and non-lease components which it has elected to treat as a single lease component. Information related to the Company’s right-of-use assets and related lease liabilities were as follows (unaudited): SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeasePayments_c20230101__20230331_znP2XG74CULk" style="width: 16%; text-align: right" title="Operating lease payments">36,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeasePayments_c20220101__20220331_z4hJiFKAzJij" style="width: 16%; text-align: right" title="Cash paid for operating lease liabilities">36,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use assets obtained in exchange for new operating lease obligations</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20230101__20230331_zUtmIyKMQja4" style="text-align: right" title="Right of use asset obtained in exchange for operating lease liability">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20220101__20220331_zBx1j2IudE9g" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating lease obligations">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted-average remaining lease term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted-average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left">%</td></tr> </table> Maturities of lease liabilities as of March 31, 2023 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20230331_zXGYELQX3VI4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzayu_zEaK7eGh8x48" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%; text-align: right">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">66,600</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzayu_zfs6wiJTaLf3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,900</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzayu_zgMq0XVbHXhc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzayu_z9pJsk8zqrsk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzayu_zIjwQxtiQuS9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maLOLLPzayu_zFKkwu9kZD39" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zz5oP3prkWYi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 1.5pt">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(49,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iTI_zf4myrqGNwnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">265,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zHlm9lxCtVa1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zl5uHlG1vN59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current operating lease liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">200,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseLiability_iTI_zOoShpXyXiNb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">265,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P1Y

P8Y

P1Y

235700

265700

20900

Information related to the Company’s right-of-use assets and related lease liabilities were as follows (unaudited): SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash paid for operating lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--OperatingLeasePayments_c20230101__20230331_znP2XG74CULk" style="width: 16%; text-align: right" title="Operating lease payments">36,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeasePayments_c20220101__20220331_z4hJiFKAzJij" style="width: 16%; text-align: right" title="Cash paid for operating lease liabilities">36,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Right-of-use assets obtained in exchange for new operating lease obligations</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20230101__20230331_zUtmIyKMQja4" style="text-align: right" title="Right of use asset obtained in exchange for operating lease liability">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20220101__20220331_zBx1j2IudE9g" style="text-align: right" title="Right-of-use assets obtained in exchange for new operating lease obligations">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted-average remaining lease term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted-average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10</td><td style="text-align: left">%</td></tr> </table>

36700

P41M

P53M

0.10

Maturities of lease liabilities as of March 31, 2023 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20230331_zXGYELQX3VI4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzayu_zEaK7eGh8x48" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%; text-align: right">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">66,600</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzayu_zfs6wiJTaLf3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,900</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzayu_zgMq0XVbHXhc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzayu_z9pJsk8zqrsk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzayu_zIjwQxtiQuS9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maLOLLPzayu_zFKkwu9kZD39" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zz5oP3prkWYi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 1.5pt">Less imputed interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(49,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iTI_zf4myrqGNwnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">265,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zHlm9lxCtVa1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zl5uHlG1vN59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Non-current operating lease liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">200,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseLiability_iTI_zOoShpXyXiNb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: right; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">265,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

66600

90900

93600

64500

49900

265700

65300

200400

265700

NOTE 7 – ACCRUED LIABILITIES Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td> </td> <td colspan="2" id="xdx_491_20230331_zdGu9mS8bed9" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20221231_zW6hPZOeGzFk" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right">(unaudited)</td><td style="font-size: 11pt; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">*</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_maCzWtp_zhYtUSzvyPD7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued compensation and related taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">86,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">81,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestPayableCurrent_iI_maCzWtp_zc1z2sMPmNV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,759,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,562,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SettlementLiabilitiesCurrent_iI_maCzWtp_zJDiAQLec9ek" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued settlement/litigation claims</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iI_maCzWtp_zVi99BnMzjlf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warranty and defect claims</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maCzWtp_zuzv0NpPWaej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,900</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">102,600</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtCzWtp_z1vr43lEdXkf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total Accrued Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,111,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,953,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td> </td> <td colspan="2" id="xdx_491_20230331_zdGu9mS8bed9" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20221231_zW6hPZOeGzFk" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-size: 11pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right">(unaudited)</td><td style="font-size: 11pt; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">*</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_maCzWtp_zhYtUSzvyPD7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued compensation and related taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">86,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">81,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InterestPayableCurrent_iI_maCzWtp_zc1z2sMPmNV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,759,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,562,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SettlementLiabilitiesCurrent_iI_maCzWtp_zJDiAQLec9ek" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued settlement/litigation claims</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iI_maCzWtp_zVi99BnMzjlf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warranty and defect claims</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maCzWtp_zuzv0NpPWaej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,900</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">102,600</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtCzWtp_z1vr43lEdXkf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total Accrued Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,111,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,953,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

86800

81900

2759400

2562300

150000

59800

57000

55900

102600

3111900

2953800

NOTE 8 – UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49E_20230331_zd39hz53TYw9" style="text-align: center">March 31,</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49F_20221231_z3HBOYRp67cd" style="text-align: center">December 31,</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">*</td><td> </td></tr> <tr id="xdx_407_eus-gaap--ContractWithCustomerAssetGrossCurrent_iI_maCWCANzHjX_zgUSB1HMRMrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Revenue recognized</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">353,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">440,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ContractWithCustomerAssetAccumulatedAllowanceForCreditLossCurrent_iNI_di_msCWCANzHjX_zadl4VQucn4c" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Less: billings to date</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(197,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(301,500</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ContractWithCustomerAssetsNetCurrent_iTI_mtCWCANzHjX_zS45RXZ1MjIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">155,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">138,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ContractWithCustomerAssetsBillingsToDateInExcessOfCosts_iI_zdr5Kh65bjKl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Billings to date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,575,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,849,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_di_zlPCUUBrHPg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Revenue recognized</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,128,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,313,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_ze3pEwcz7Tie" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Contract liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">446,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">536,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49E_20230331_zd39hz53TYw9" style="text-align: center">March 31,</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49F_20221231_z3HBOYRp67cd" style="text-align: center">December 31,</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">*</td><td> </td></tr> <tr id="xdx_407_eus-gaap--ContractWithCustomerAssetGrossCurrent_iI_maCWCANzHjX_zgUSB1HMRMrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Revenue recognized</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">353,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">440,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ContractWithCustomerAssetAccumulatedAllowanceForCreditLossCurrent_iNI_di_msCWCANzHjX_zadl4VQucn4c" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Less: billings to date</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(197,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(301,500</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ContractWithCustomerAssetsNetCurrent_iTI_mtCWCANzHjX_zS45RXZ1MjIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">155,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">138,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ContractWithCustomerAssetsBillingsToDateInExcessOfCosts_iI_zdr5Kh65bjKl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Billings to date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,575,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,849,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iNI_di_zlPCUUBrHPg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: left">Revenue recognized</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,128,900</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,313,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_ze3pEwcz7Tie" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Contract liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">446,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">536,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

353300

440200

197400

301500

155900 138700 2575100 2849400

2128900

2313400

446200

536000

NOTE 9 – INVESTMENTS Paragon Waste Solutions LLC Since its inception through March 31, 2023, the Company has provided approximately $6.5 million in funding to PWS for working capital and the further development and construction of various prototypes and commercial waste destruction units. No members of PWS have made capital contributions or other funding to PWS other than SEER. The intent of the operating agreement is to provide the funding as an advance against future earnings distributions made by PWS. Paragon Southwest Medical Waste On July 20, 2022, PWS transferred all patents owned covering medical waste destruction, and related technology, to its joint venture, Paragon Southwest Medical Waste (“PSMW”), in exchange for units in PSMW. The units in PSMW transferred in connection with this transaction increased SEER’s equity in PSMW to approximately <span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20220720__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ParagonSouthwestMedicalWasteMember_zWi5cdyukHVa" title="Equity percentage">30%, on a total consolidated basis. This transaction also canceled the irrevocable license and royalty agreement, and the management agreement between PWS and PSMW.

6500000

0.30

NOTE 10 – DEBT Debt as of March 31, 2023 (Unaudited), and December 31, 2022, was comprised of the following: SCHEDULE OF DEBT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Short term notes</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Convertible notes, unsecured</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Current portion of long-term debt</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Long term debt</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td> <td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%">Balance December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zTqcC5PIOLQl" style="width: 10%; text-align: right" title="Debt, beginning balance">3,517,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_z35wBkcx2t7a" style="width: 10%; text-align: right" title="Debt, beginning balance">1,605,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zJTdeiLVmRa5" style="width: 10%; text-align: right" title="Debt, beginning balance">531,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_fKDQp_zFzQErEjxwk4" style="width: 10%; text-align: right" title="Debt, beginning balance">1,849,100</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331_z2TdwCqmGLp1" style="width: 10%; text-align: right" title="Debt, beginning balance">7,502,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in borrowing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zMGbhE0yESRa" style="text-align: right" title="Increase in borrowing">691,300</td><td id="xdx_F22_zV2fiJ9KnJ36" style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_ztuRtuvDimA6" style="text-align: right" title="Increase in borrowing">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zd1nnONyVwOj" style="text-align: right" title="Increase in borrowing">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_fKDIp_zHLyvTQ5dj8" style="text-align: right" title="Increase in borrowing">-</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331_zs7kU8kAXOG8" style="text-align: right" title="Increase in borrowing">691,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Principal reductions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_fKDEp_zfqZLM3NZvol" style="text-align: right" title="Principal reductions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_z8F33P7KMvdd" style="text-align: right" title="Principal reductions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_z7T60XVO3L0g" style="text-align: right" title="Principal reductions">(27,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_zh6zRlm8ztfl" style="text-align: right" title="Principal reductions">(10,800</td><td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331_zGyCuciydJlh" style="text-align: right" title="Principal reductions">(37,800</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Amortization of debt discount</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zyZhAqPsiZ19" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_zVjYw2R2jte7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zXPPgdft0oUd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_zxJ0VajiZ1jj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="text-align: left"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331_zYN1qmPbdJm6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance September 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zCrZdtaaNOUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">4,208,300</td><td id="xdx_F29_zul6Ich9Qyt7" style="padding-bottom: 2.5pt; text-align: left">(2)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_fKDMp_zNjx4J90Zol7" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">1,605,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zKXf3haJRIDg" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">504,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_zc4ps5J8QEm7" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">1,838,300</td><td id="xdx_F2E_znvA9k8VIn4g" style="padding-bottom: 2.5pt; text-align: left">(3)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331_z6J1DoJQnct6" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">8,155,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.25in; background-color: white">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A) Secured note payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20230120__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_zxtHdTQnEwJc" title="Debt principal amount">350,000, secured by certain real estate and equity, dated January 20, 203, interest at an annual rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230120__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_zTd5ixcbbPAd" title="Note payable, interest">8.0% simple interest and matures on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20230120__20230120__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_z1U1srH50v51" title="Note payable, maturity date">October 18, 2023. For the three months ended March 31, 2023, the Company recorded interest expense of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--InterestExpense_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_z3U5OQG8ecs4" title="Debt principal amount">5,300. There was no unpaid interest as of March 31, 2023. B) A secured note payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20230310__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_z7ep0T0TzIv9" title="Debt principal amount">300,000, secured by real estate and equity in subsidiaries dated March 10, 2023, interest at an annual rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230310__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_zx4c9SpiODqf" title="Note payable, interest">8% simple interest and matures on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20230310__20230310__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_zl4CigBOHYI4" title="Note payable, maturity date">December 10, 2023. For the three months ended March 31, 2023, the Company recorded interest expense of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--InterestExpense_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_zlwZBgQ1PFB" title="Debt principal amount">1,800. There was no unpaid interest as of March 31, 2023. (C) Insurance premium financing note for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20230331__us-gaap--DebtInstrumentAxis__custom--InsurancePremiumFinancingNoteMember_zQLPYrN04FSe" title="Debt principal amount">51,100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: top; background-color: white">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top">The balance consists of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--NotesPayable_iI_c20230331__us-gaap--DebtInstrumentAxis__custom--SecuredNotesMember_z7GdNVAGPG8l">3,717,100 of secured notes, and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--NotesPayable_iI_c20230331__us-gaap--DebtInstrumentAxis__custom--UnsecuredNotesPayableMember_z1ICpqJ7QjZa">493,200 unsecured notes payable. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; background-color: white; text-align: left">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; white-space: nowrap; vertical-align: bottom">Secured notes. </td></tr> </table>

Debt as of March 31, 2023 (Unaudited), and December 31, 2022, was comprised of the following: SCHEDULE OF DEBT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Short term notes</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Convertible notes, unsecured</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Current portion of long-term debt</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Long term debt</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td> <td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%">Balance December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zTqcC5PIOLQl" style="width: 10%; text-align: right" title="Debt, beginning balance">3,517,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_z35wBkcx2t7a" style="width: 10%; text-align: right" title="Debt, beginning balance">1,605,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zJTdeiLVmRa5" style="width: 10%; text-align: right" title="Debt, beginning balance">531,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_fKDQp_zFzQErEjxwk4" style="width: 10%; text-align: right" title="Debt, beginning balance">1,849,100</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtCurrent_iS_pp0p0_c20230101__20230331_z2TdwCqmGLp1" style="width: 10%; text-align: right" title="Debt, beginning balance">7,502,400</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in borrowing</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zMGbhE0yESRa" style="text-align: right" title="Increase in borrowing">691,300</td><td id="xdx_F22_zV2fiJ9KnJ36" style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_ztuRtuvDimA6" style="text-align: right" title="Increase in borrowing">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zd1nnONyVwOj" style="text-align: right" title="Increase in borrowing">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_fKDIp_zHLyvTQ5dj8" style="text-align: right" title="Increase in borrowing">-</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_pp0p0_c20230101__20230331_zs7kU8kAXOG8" style="text-align: right" title="Increase in borrowing">691,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Principal reductions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_fKDEp_zfqZLM3NZvol" style="text-align: right" title="Principal reductions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_z8F33P7KMvdd" style="text-align: right" title="Principal reductions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_z7T60XVO3L0g" style="text-align: right" title="Principal reductions">(27,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_zh6zRlm8ztfl" style="text-align: right" title="Principal reductions">(10,800</td><td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_iN_pp0p0_di_c20230101__20230331_zGyCuciydJlh" style="text-align: right" title="Principal reductions">(37,800</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Amortization of debt discount</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zyZhAqPsiZ19" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_zVjYw2R2jte7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zXPPgdft0oUd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_zxJ0VajiZ1jj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="text-align: left"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230331_zYN1qmPbdJm6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortization of debt discount">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance September 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ShortTermNotesMember_zCrZdtaaNOUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">4,208,300</td><td id="xdx_F29_zul6Ich9Qyt7" style="padding-bottom: 2.5pt; text-align: left">(2)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesUnsecuredMember_fKDMp_zNjx4J90Zol7" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">1,605,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--CurrentPortionOfLongTermDebtMember_zKXf3haJRIDg" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">504,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--LongTermDebtsMember_zc4ps5J8QEm7" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">1,838,300</td><td id="xdx_F2E_znvA9k8VIn4g" style="padding-bottom: 2.5pt; text-align: left">(3)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtCurrent_iE_pp0p0_c20230101__20230331_z6J1DoJQnct6" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt, ending balance">8,155,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.25in; background-color: white">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A) Secured note payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20230120__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_zxtHdTQnEwJc" title="Debt principal amount">350,000, secured by certain real estate and equity, dated January 20, 203, interest at an annual rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230120__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_zTd5ixcbbPAd" title="Note payable, interest">8.0% simple interest and matures on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20230120__20230120__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_z1U1srH50v51" title="Note payable, maturity date">October 18, 2023. For the three months ended March 31, 2023, the Company recorded interest expense of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--InterestExpense_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember_z3U5OQG8ecs4" title="Debt principal amount">5,300. There was no unpaid interest as of March 31, 2023. B) A secured note payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20230310__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_z7ep0T0TzIv9" title="Debt principal amount">300,000, secured by real estate and equity in subsidiaries dated March 10, 2023, interest at an annual rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230310__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_zx4c9SpiODqf" title="Note payable, interest">8% simple interest and matures on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20230310__20230310__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_zl4CigBOHYI4" title="Note payable, maturity date">December 10, 2023. For the three months ended March 31, 2023, the Company recorded interest expense of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--InterestExpense_c20230101__20230331__us-gaap--DebtInstrumentAxis__custom--SecuredNotePayableMember__srt--ConsolidatedEntitiesAxis__srt--SubsidiariesMember_zlwZBgQ1PFB" title="Debt principal amount">1,800. There was no unpaid interest as of March 31, 2023. (C) Insurance premium financing note for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20230331__us-gaap--DebtInstrumentAxis__custom--InsurancePremiumFinancingNoteMember_zQLPYrN04FSe" title="Debt principal amount">51,100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: top; background-color: white">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top">The balance consists of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--NotesPayable_iI_c20230331__us-gaap--DebtInstrumentAxis__custom--SecuredNotesMember_z7GdNVAGPG8l">3,717,100 of secured notes, and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--NotesPayable_iI_c20230331__us-gaap--DebtInstrumentAxis__custom--UnsecuredNotesPayableMember_z1ICpqJ7QjZa">493,200 unsecured notes payable. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; background-color: white; text-align: left">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; white-space: nowrap; vertical-align: bottom">Secured notes. </td></tr> </table>

3517000

1605000

531300

1849100

7502400

691300

27000

10800

37800

4208300

1605000

504300

1838300

8155900

350000

0.080

2023-10-18

5300

300000

0.08

2023-12-10

1800

51100

3717100

493200

<p id="xdx_806_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zb5tD7ZxdpX4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 11 – RELATED PARTY TRANSACTIONS Notes payable and accrued interest, related parties <p id="xdx_89F_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zZyvJDlmooH8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Related parties accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20230331_zUfo3ruatHqk" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20221231_zsgmhO0a5yJ8" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--NotesPayableCurrent_iI_maDTRPCzjjM_zkB4slUrHSjc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Short term notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedInterestRelatedParties_iI_pp0p0_maDTRPCzjjM_zO7EHIxhjTd2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">54,800</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">59,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilities_iTI_pp0p0_mtDTRPCzjjM_zEKMV97eedn4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total short-term notes and accrued interest - Related parties</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">179,800</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">184,000</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_89F_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zZyvJDlmooH8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Related parties accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20230331_zUfo3ruatHqk" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20221231_zsgmhO0a5yJ8" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_402_eus-gaap--NotesPayableCurrent_iI_maDTRPCzjjM_zkB4slUrHSjc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Short term notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedInterestRelatedParties_iI_pp0p0_maDTRPCzjjM_zO7EHIxhjTd2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued interest</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">54,800</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">59,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilities_iTI_pp0p0_mtDTRPCzjjM_zEKMV97eedn4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total short-term notes and accrued interest - Related parties</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">179,800</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">184,000</td><td style="text-align: left"> </td></tr> </table>

125000

54800 59000

179800

184000

NOTE 12 – EQUITY TRANSACTIONS 2023 Common Stock Transactions During the three months ended March 31, 2022, no new equity transactions have occurred. 2022 Common Stock Transactions During the three months ended March 31, 2023, no new equity transactions have occurred. Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a <span id="xdx_904_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20230331__srt--OwnershipAxis__custom--PWSMember_zIORc1AS9QLb" title="Percentage of non controlling equity interest">46% non-controlling equity interest in PWS and <span id="xdx_90E_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20230331__srt--OwnershipAxis__custom--PelleCharMember_zl1rJK3qy0cl" title="Percentage of non controlling equity interest">49% non-controlling equity interest in PelleChar. Net losses attributable to non-controlling interest, as reported on our condensed consolidated statements of operations, represents the net loss of each entity attributable to the non-controlling equity interest. The non-controlling interest is reflected within stockholders’ equity on the condensed consolidated balance sheet.

The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS and 49% non-controlling equity interest in PelleChar.

0.46

0.49

NOTE 13 – CUSTOMER CONCENTRATIONS The Company had sales from operations to three customers, for the three months ended March 31, 2023, and 2022 that surpassed the 10% threshold of total revenue, respectively. In total, these customers represented approximately <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zdrG03g8aRc7" title="Concentration risk percentage">68% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220101__20220331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zUFY4xERekcd" title="Concentration risk percentage">64% of our total sales, respectively. The concentration of the Company’s business with a relatively small number of customers may expose us to a material adverse effect if one or more of these large customers were to experience financial difficulty or were to cease being customers for non-financial related issues.

0.68

0.64

NOTE 14 – NET GAIN OR LOSS PER SHARE Basic net gain or loss per share is computed by dividing net gain or loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net gain or loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be anti-dilutive. For three months ended March 31, 2023, all potentially dilutive securities have been excluded from the diluted share calculations because they were anti-dilutive as a result of the net losses incurred for the respective period, or were dilutive, but the exercise prices were above the stock price for the entire period, deeming them not to be converted, or exercised during the period. Accordingly, basic shares equal diluted shares for all periods presented. <p id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zHO9Q58wCS2h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20230101__20230331_zmN2ZZfBjEbf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20220101__20220331_zFdQ5iVac6c9" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zviNlBeDjcua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Warrants</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--OptionsMember_z43rFVNoMMxg" style="vertical-align: bottom; background-color: White"> <td>Options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,590,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesPayableIncludingAccruedInterestMember_zGCMUp6RfN03" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Convertible notes payable, including accrued interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,342,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,120,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zZGsW12hEAab" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Potentially dilutive securities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,342,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,910,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89A_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zHO9Q58wCS2h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20230101__20230331_zmN2ZZfBjEbf" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20220101__20220331_zFdQ5iVac6c9" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended March 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zviNlBeDjcua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Warrants</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--OptionsMember_z43rFVNoMMxg" style="vertical-align: bottom; background-color: White"> <td>Options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,590,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNotesPayableIncludingAccruedInterestMember_zGCMUp6RfN03" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Convertible notes payable, including accrued interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,342,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,120,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_zZGsW12hEAab" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Potentially dilutive securities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,342,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,910,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

200000

1000000

1590000

3342000

3120500

4342000

4910500

<p id="xdx_806_eus-gaap--DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock_zoYShXg6pImb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 15 – DISCONTINUED SEM OPERATIONS On March 31, 2023, the Company’s board of directors, by unanimous consent, adopted a resolution to discontinue operations of the Company’s wholly owned subsidiary, SEM, LLC. For the unaudited three months ended March 31, 2023 and March 31, 2022, all operations from SEMS have been reported as discontinued operations. <p id="xdx_89E_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zmQPeC7q5To7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20230331_zUVj4NtxJ5L3" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20221231_zqOXXFXRAiG4" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">*</td><td> </td></tr> <tr id="xdx_40B_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zlQNRKjTr82a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_i01I_maAODGIzktW_zWmwMihTnAsi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Property and equipment, net</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">217,200</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">217,200</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtAODGIzktW_zwa5htq3iToa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total assets held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">217,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">217,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zN3H3EP5CVw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zq0dFKpj09P3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayableCurrent_i02I_maLODGIz173_zP5Ltd5Yhsb8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">40,900</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccruedLiabilitiesCurrent_i02I_maLODGIz173_zASyCHt501b4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DisposalGroupIncludingDiscontinuedOperationCurrentPortionOfLongTermDebt_i02I_maLODGIz173_zlW2gyth2tPi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Current portion of long-term debt</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i02TI_mtLODGIz173_maLODGIzmQq_zROnX0fjpaha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 20pt">Total Current Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DisposalGroupIncludingDiscontinuedOperationLongTermDebt_iI_maLODGIzmQq_zGaEECdnH59e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Long term debt</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtLODGIzmQq_znbmsfGHNTfi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total liabilities held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">76,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">85,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Major classes of line items constituting pretax income on discontinued operations: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20230331_zAQKDVMGW6gd" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20220331_zzgWw7q168pe" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the three months ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">March 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maCzFO3_z4pkxUYV25Si" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Services revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">103,900</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_iN_di_zPNODlX8gxQ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Services costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(6,400</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(101,900</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_iN_di_zQtBswQvKJXg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,900</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherExpense_iN_di_zUtNgI377aPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Salaries and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"/><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,300</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherIncome_iN_di_zVSVC13hWAy9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: justify">Other expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(500</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,100</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_iNT_di_msCzFO3_zNPS38sebyoj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">Total expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,700</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(125,200</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss_iT_mtCzFO3_maCzgWF_zZFbRUElmwMi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,700</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,300</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DiscontinuedOperationTaxExpenseBenefitFromProvisionForGainLossOnDisposal_maCzgWF_ziA65pvC2Hsl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: justify">Income tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_iT_mtCzgWF_z6cYsAbB1rY2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total Loss from discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,700</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(21,300</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

<p id="xdx_89E_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zmQPeC7q5To7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20230331_zUVj4NtxJ5L3" style="text-align: center">March 31,</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20221231_zqOXXFXRAiG4" style="text-align: center">December 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">(unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: center">*</td><td> </td></tr> <tr id="xdx_40B_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zlQNRKjTr82a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_i01I_maAODGIzktW_zWmwMihTnAsi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Property and equipment, net</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">217,200</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">217,200</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtAODGIzktW_zwa5htq3iToa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total assets held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">217,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">217,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zN3H3EP5CVw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zq0dFKpj09P3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayableCurrent_i02I_maLODGIz173_zP5Ltd5Yhsb8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">40,900</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccruedLiabilitiesCurrent_i02I_maLODGIz173_zASyCHt501b4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DisposalGroupIncludingDiscontinuedOperationCurrentPortionOfLongTermDebt_i02I_maLODGIz173_zlW2gyth2tPi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Current portion of long-term debt</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,400</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i02TI_mtLODGIz173_maLODGIzmQq_zROnX0fjpaha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 20pt">Total Current Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,300</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DisposalGroupIncludingDiscontinuedOperationLongTermDebt_iI_maLODGIzmQq_zGaEECdnH59e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Long term debt</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,200</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtLODGIzmQq_znbmsfGHNTfi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total liabilities held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">76,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">85,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Major classes of line items constituting pretax income on discontinued operations: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230101__20230331_zAQKDVMGW6gd" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20220331_zzgWw7q168pe" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the three months ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">March 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maCzFO3_z4pkxUYV25Si" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Services revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">103,900</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_iN_di_zPNODlX8gxQ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Services costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(6,400</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(101,900</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_iN_di_zQtBswQvKJXg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">General and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,900</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherExpense_iN_di_zUtNgI377aPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Salaries and related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"/><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,300</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherIncome_iN_di_zVSVC13hWAy9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: justify">Other expense</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(500</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,100</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_iNT_di_msCzFO3_zNPS38sebyoj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; text-align: justify">Total expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,700</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(125,200</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss_iT_mtCzFO3_maCzgWF_zZFbRUElmwMi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Operating loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,700</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,300</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DiscontinuedOperationTaxExpenseBenefitFromProvisionForGainLossOnDisposal_maCzgWF_ziA65pvC2Hsl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: justify">Income tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_iT_mtCzgWF_z6cYsAbB1rY2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total Loss from discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,700</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(21,300</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

217200

36100

40900

12400

10000

25400 25400

73900

76300

2500 9200

76400

85500

103900

6400

101900

4800

9900

12300

500

1100

11700

125200

-11700

-21300

-11700

-21300

NOTE 16 – SEGMENT INFORMATION AND MAJOR CUSTOMERS The Company currently has identified two segments as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2.5in">MV, PelleChar</td> <td style="font: 10pt Times New Roman, Times, Serif">Environmental Solutions</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">PWS</td> <td style="font: 10pt Times New Roman, Times, Serif">Solid Waste</td></tr> </table> The composition of our current reportable segments is consistent with that used by our chief decision makers to evaluate performance and allocate resources. All of our operations are located in the U.S. The Company has not allocated corporate selling, general and administrative expenses, and stock-based compensation to the segments. All intercompany transactions have been eliminated. <p id="xdx_89E_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zsEWIQtoFf77" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Segment information for the (unaudited) three months ended March 31, 2023 and 2022 is as follows: SCHEDULE OF SEGMENT INFORMATION Three Months ended March 31, <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zrJl7J67Tbw4" style="text-align: center">Environmental</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zAcyi6Rzgk08" style="text-align: center">Solid</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zlYv7nhOxoeg"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20230101__20230331_zMKOpaTE4Uyi"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zkuHNL7yMZKh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2.5pt">Revenue</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">553,200</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">553,200</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DepreciationDepletionAndAmortization_zi032LLcgQE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Depreciation and amortization (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestExpense_zCuoFGMXwtrl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Interest expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">205,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">206,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLoss_zTydgUNBPJbg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net income (loss) attributable to SEER common stockholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(147,600</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(641,300</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(779,400</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CapitalExpenditureDiscontinuedOperations_zfxrhjUtVXK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Capital expenditures (cash and noncash)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Assets_iI_c20230331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zmVmbVLE9PE9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">711,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_z9jpuuuj7ojj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zN6276BR5Wb8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">620,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20230331_zJxmdiYptFC8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">1,332,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zUzeTqVQDk2c" style="text-align: center">Environmental(1)</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zYSVyWd4sfQl" style="text-align: center">Solid</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zS7BOLMw0IG9"> </td><td> </td><td> </td> <td colspan="2" id="xdx_499_20220101__20220331_ziUmY1m8ed6"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solutions (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zGqOMg64O5D7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 40%; padding-bottom: 2.5pt; text-align: left">Revenue</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">756,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">50,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">806,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DepreciationDepletionAndAmortization_z67j9e68LPZ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Depreciation and amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">24,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestExpense_zrsYo1Qclhc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Interest expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">184,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">189,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zueSrZCxYkNe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net income (loss) attributable to SEER common stockholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">36,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,900</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(417,200</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(386,600</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CapitalExpenditureDiscontinuedOperations_zE7LoxspWIC8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Capital expenditures (cash and noncash)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20220331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_fKDEp_zaFK53yTryLg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">1,547,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_c20220331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zzN6rf6LMiq7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">277,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20220331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zumDCi27xvp6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">492,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20220331_z5D5NW0VSCm6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">2,317,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in">(1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Excluded the Results of SEM which was discontinued January 1, 2023. (See Note 15)</td></tr></table>

<p id="xdx_89E_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zsEWIQtoFf77" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Segment information for the (unaudited) three months ended March 31, 2023 and 2022 is as follows: SCHEDULE OF SEGMENT INFORMATION Three Months ended March 31, <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_499_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zrJl7J67Tbw4" style="text-align: center">Environmental</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zAcyi6Rzgk08" style="text-align: center">Solid</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zlYv7nhOxoeg"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20230101__20230331_zMKOpaTE4Uyi"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solutions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zkuHNL7yMZKh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 2.5pt">Revenue</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">553,200</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">553,200</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DepreciationDepletionAndAmortization_zi032LLcgQE7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Depreciation and amortization (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestExpense_zCuoFGMXwtrl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Interest expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">205,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">206,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLoss_zTydgUNBPJbg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net income (loss) attributable to SEER common stockholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(147,600</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(641,300</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(779,400</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CapitalExpenditureDiscontinuedOperations_zfxrhjUtVXK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Capital expenditures (cash and noncash)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Assets_iI_c20230331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zmVmbVLE9PE9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">711,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_z9jpuuuj7ojj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_c20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zN6276BR5Wb8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">620,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20230331_zJxmdiYptFC8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">1,332,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_zUzeTqVQDk2c" style="text-align: center">Environmental(1)</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zYSVyWd4sfQl" style="text-align: center">Solid</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20220101__20220331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zS7BOLMw0IG9"> </td><td> </td><td> </td> <td colspan="2" id="xdx_499_20220101__20220331_ziUmY1m8ed6"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Solutions (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Waste</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zGqOMg64O5D7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 40%; padding-bottom: 2.5pt; text-align: left">Revenue</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">756,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">50,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">806,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DepreciationDepletionAndAmortization_z67j9e68LPZ8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Depreciation and amortization</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">24,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestExpense_zrsYo1Qclhc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Interest expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">184,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">189,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zueSrZCxYkNe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net income (loss) attributable to SEER common stockholders</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">36,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,900</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(417,200</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(386,600</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CapitalExpenditureDiscontinuedOperations_zE7LoxspWIC8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Capital expenditures (cash and noncash)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,300</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_c20220331__us-gaap--StatementBusinessSegmentsAxis__custom--EnvironmentalSolutionsMember_fKDEp_zaFK53yTryLg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">1,547,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_iI_c20220331__us-gaap--StatementBusinessSegmentsAxis__custom--SolidWasteMember_zzN6rf6LMiq7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">277,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20220331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zumDCi27xvp6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">492,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20220331_z5D5NW0VSCm6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">2,317,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in">(1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Excluded the Results of SEM which was discontinued January 1, 2023. (See Note 15)</td></tr></table>

553200

5600

800

205700

206500

-147600

9500

-641300

-779400

711700

100

620200

1332000

756000

50000

806000

5100

7400

11900

24400

300

4100

184600

189000

36500

-5900

-417200

-386600

28300

1547700

277600

492500

2317800

These numbers were derived from the audited financial statements for the year ended December 31, 2022. Includes 2,785,000 shares issuable as of March 31, 2023, and December 31, 2022, per terms of note agreements. A) Secured note payable of $350,000, secured by certain real estate and equity, dated January 20, 203, interest at an annual rate of 8.0% simple interest and matures on October 18, 2023. For the three months ended March 31, 2023, the Company recorded interest expense of $5,300. There was no unpaid interest as of March 31, 2023. B) A secured note payable of $300,000, secured by real estate and equity in subsidiaries dated March 10, 2023, interest at an annual rate of 8% simple interest and matures on December 10, 2023. For the three months ended March 31, 2023, the Company recorded interest expense of $1,800. There was no unpaid interest as of March 31, 2023. (C) Insurance premium financing note for $51,100 The balance consists of $3,717,100 of secured notes, and $493,200 unsecured notes payable. Secured notes. Excluded the Results of SEM which was discontinued January 1, 2023. (See Note 15)