SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Schedule of revenues and net income from operations

Asset:	September 30, 2024		December 31, 2023
Healthcare	$	20,155,319	$	18,955,991
Real Estate		578,620		587,456
Corporate, administration and other		2,780,823		1,202,364
Consolidated assets	$	23,514,762	$	20,745,811

	Three Months Ended September 30,
	2024			2023 (Restated)
Revenues:
Healthcare	$	1,355,641		$	3,405,859
Real Estate		–			–
Consolidated revenues	$	1,355,641		$	3,405,859
Cost of sales:
Healthcare	$	1,000,601		$	551,423
Real Estate		–			–
Consolidated cost of sales	$	1,000,601		$	551,423
Income from operations from subsidiaries
Healthcare	$	138,197		$	2,610,188
Real Estate		(4,000	)		(278	)
Income from operations from subsidiaries	$	134,197		$	2,609,910
Loss from operations from Cardiff Lexington	$	(719,357	)	$	(336,516	)
Total income from operations	$	(585,160	)	$	2,273,394
Income (loss) before taxes
Healthcare	$	138,197		$	2,521,820
Real Estate		(4,000	)		(278	)
Corporate, administration and other non-operating expenses		(2,112,165	)		(536,316	)
Consolidated (loss) income before taxes	$	(1,977,968	)	$	1,985,226

	Nine Months Ended September 30,
	2024			2023 (Restated)
Revenues:
Healthcare	$	5,149,416		$	9,476,764
Real Estate		–			–
Consolidated revenues	$	5,149,416		$	9,476,764
Cost of sales:
Healthcare	$	2,741,765		$	2,589,407
Real Estate		–			–
Consolidated cost of sales	$	2,741,765		$	2,589,407
Income (loss) from operations from subsidiaries
Healthcare	$	1,739,099		$	5,994,978
Real Estate		(8,836	)		(2,118	)
Income from operations from subsidiaries	$	1,730,263		$	5,992,860
Loss from operations from Cardiff Lexington	$	(2,255,914	)	$	(1,212,479	)
Total (loss) income from operations	$	(525,651	)	$	4,780,381
Income (loss) before taxes
Healthcare	$	1,739,099		$	4,717,363
Real Estate		(8,836	)		(2,118	)
Corporate, administration and other non-operating expenses		(4,011,608	)		(1,840,632	)
Consolidated (loss) income before taxes	$	(2,281,345	)	$	2,874,613