Mobiquity (MOBQ) 10-K 31 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 29, 2023	Jun. 30, 2022
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-41117
Entity Registrant Name	MOBIQUITY TECHNOLOGIES, INC.
Entity Central Index Key	0001084267
Entity Tax Identification Number	11-3427886
Entity Incorporation, State or Country Code	NY
Entity Address, Address Line One	35 Torrington Lane
Entity Address, City or Town	Shoreham
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11786
City Area Code	(516)
Local Phone Number	246-9422
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 7,667,660
Entity Common Stock, Shares Outstanding		17,051,893
Auditor Name	D. Brooks & Associates CPA,, P.A.
Auditor Location	Palm Beach Gardens, FL
Auditor Firm ID	4048
Common Stock, $.001 par value
Title of 12(b) Security	Common Stock, $.001 par value
Trading Symbol	MOBQ
Security Exchange Name	NASDAQ
Common Stock Purchase Warrants
Title of 12(b) Security	Common Stock Purchase Warrants
Trading Symbol	MOBQW
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 220,854	$ 5,385,245
Accounts receivable, net	340,935	388,112
Prepaid and other current assets	59,200	11,700
Total Current Assets	620,989	5,785,057
Property and equipment, net	15,437	20,335
Goodwill	1,352,865	1,352,865
Intangible assets, net	646,284	1,247,019
Total Assets	2,635,575	8,405,276
Current Liabilities
Accounts payable and accrued expenses	2,302,807	2,367,600
Contract liabilities	193,598	0
Long-term debt, current portion	0	656,504
Total Current Liabilities	2,496,405	3,024,104
Long Term Liabilities
Long-term debt, less current portion	150,000	2,462,500
Total Long-Term Liabilities	150,000	2,462,500
Total Liabilities	2,646,405	5,486,604
Commitments and Contingencies (Note 9)
Stockholders' Equity (Deficit)
Common stock; $0.0001 par value, 100,000,000 shares authorized, 9,311,639 and 6,460,751 shares issued and outstanding	931	650
Treasury stock; $0.0001 par value 37,500 shares outstanding at December 31, 2022 and December 31, 2021	(1,350,000)	(1,350,000)
Additional paid-in capital	211,845,452	206,712,907
Accumulated deficit	(210,507,222)	(202,444,894)
Total Stockholders' Equity (Deficit)	(10,830)	2,918,672
Total Liabilities and Stockholders' Equity (Deficit)	2,635,575	8,405,276
Preferred stock Series AA [Member]
Stockholders' Equity (Deficit)
Preferred Stock, Value, Issued	0	0
Preferred stock Series AAA [Member]
Stockholders' Equity (Deficit)
Preferred Stock, Value, Issued	3	3
Preferred stock Series C [Member]
Stockholders' Equity (Deficit)
Preferred Stock, Value, Issued	0	0
Preferred Stock Series E [Member]
Stockholders' Equity (Deficit)
Preferred Stock, Value, Issued	$ 6	$ 6

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred Stock par value	$ 0.0001
Preferred Stock shares authorized	5,000,000
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares authorized	100,000,000	100,000,000
Common stock shares issued	9,311,639	6,460,751
Common stock outstanding	9,311,639	6,460,751
Treasury Stock par value	$ 0.0001	$ 0.0001
Treasury Stock shares outstanding	37,500	37,500
Preferred stock Series AA [Member]
Preferred Stock par value	$ 0.0001	$ 0.0001
Preferred Stock shares authorized	1,500,000	1,500,000
Preferred stock shares outstanding	0	0
Preferred Stock shares issued	0	0
Preferred stock Series AAA [Member]
Preferred Stock par value	$ 0.0001	$ 0.0001
Preferred Stock shares authorized	1,250,000	1,250,000
Preferred stock shares outstanding	31,413	31,413
Preferred Stock shares issued	31,413	31,413
Preferred stock Series C [Member]
Preferred Stock par value	$ 0.0001	$ 0.0001
Preferred Stock shares authorized	1,500	1,500
Preferred stock shares outstanding	0	0
Preferred Stock shares issued	0	0
Preferred Stock Series E [Member]
Preferred Stock par value	$ 0.0001	$ 0.0001
Preferred Stock shares authorized	70,000	70,000
Preferred stock shares outstanding	61,688	61,688
Preferred Stock shares issued	61,688	61,688

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 4,167,272	$ 2,672,615
Cost of revenues	2,295,404	1,954,383
Gross profit	1,871,868	718,232
General and administrative expenses	9,213,632	13,607,759
Loss from operations	(7,341,764)	(12,889,527)
Other income (expense)
Interest expense	(152,393)	(1,417,268)
Loss on extinguishment of debt - related party	(855,296)	0
Impairment of intangible asset	0	(3,600,000)
Inducement expense	(101,000)	0
Interest income	2,303	0
Amortization of debt discount	0	(692,430)
Loss on disposal of fixed assets	(3,673)	0
Gain on settlement of liability	389,495	0
Gain on forgiveness of debt	0	265,842
Total other income - net	(720,564)	(5,443,856)
Net loss	$ (8,062,328)	$ (18,333,383)

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Earnings Per Share, Basic	$ 0.99	$ 5.47
Earnings Per Share, Diluted	$ 0.99	$ 5.47
Weighted Average Number of Shares Outstanding, Basic	8,143,126	3,351,335
Weighted Average Number of Shares Outstanding, Diluted	8,143,126	3,351,335

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Preferred stock Series AAA [Member]	Series C Preferred Stocks [Member]	Series E Preferred Stocks [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	Total
Balance at December 31, 2020 (As Restated) at Dec. 31, 2020	$ 6		$ 6	$ 282	$ 188,347,902	$ (1,350,000)	$ (184,111,511)	$ 2,886,685
Beginning balance, shares at Dec. 31, 2020	56,413	1,500	61,688	2,803,685		37,500
Stock issued for services				$ 27	1,158,001			1,158,028
Stock issued for services, shares				265,000
Stock issued for cash and warrants - net of offering costs of $974,000 (as restated)				$ 263	10,203,934			10,204,197
Stock issued for cash and warrants net of offering costs as restated, shares				2,631,764
Stock based compensation (as restated)					4,635,224			4,635,224
Conversion of convertible debt to common stock				$ 24	1,347,132			1,347,156
Conversion of convertible debt to common stock, shares				236,768
Stock issued with debt recorded as debt discount				$ 10	700,567			700,577
Stock issued with debt recorded as debt discount, shares				92,900
Warrants issued for interest expense (as restated)					320,188			320,188
Exercise of warrants for common stock (as restated)				$ 5	(5)
Exercise of warrants for common stock as restated, shares				49,384
Conversion of Series AAA preferred stock	$ (3)			$ 1	2
Conversion of Series AAA preferred stock, shares	(25,000)			6,250
Conversion of Series C preferred stock				$ 38	(38)
Conversion of Series C preferred stock, shares		(1,500)		375,000
Net loss (as restated)							(18,333,383)	(18,333,383)
Balance at December 31, 2021 (As Restated) at Dec. 31, 2021	$ 3		$ 6	$ 650	206,712,907	$ (1,350,000)	(202,444,894)	2,918,672
Ending balance, shares at Dec. 31, 2021	31,413		61,688	6,460,751		37,500
Stock issued for services				$ 5	84,495			84,500
Stock issued for services, shares				50,000
Stock issued for cash				$ 87	1,187,413			1,187,500
Stock issued for cash, shares				922,448
Stock based compensation (as restated)					83,605			83,605
Stock issued for conversion of long-term debt				$ 189	3,777,032			3,777,221
Stock issued for conversion of long-term debt, shares				1,878,440
Net loss (as restated)							(8,062,328)	(8,062,328)
Balance at December 31, 2021 (As Restated) at Dec. 31, 2022	$ 3		$ 6	$ 931	$ 211,845,452	$ (1,350,000)	$ (210,507,222)	$ (10,830)
Ending balance, shares at Dec. 31, 2022	31,413		61,688	9,311,639		37,500

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities:
Net loss	$ (8,062,328)	$ (18,333,383)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	9,228	7,565
Amortization of intangibles	600,735	800,735
Loss on disposal of fixed assets	3,674	0
Amortization of debt discount	0	780,079
Recognition of share based compensation	83,605	4,635,224
Loss on debt extinguishment - related party	855,296	0
Gain on settlement of liability	(389,495)	0
Stock issued for services	84,500	1,158,026
Warrants issued for interest expense	0	320,188
Impairment of intangibles asset	0	3,600,000
Gain on forgiveness of PPP loan	0	(265,842)
Inducement expense	101,000	0
Increase in allowance for bad debt	270,254	434,390
Changes in operating assets and liabilities
(Increase) decrease in accounts receivable	(223,079)	876,217
Prepaid expenses and other assets	(47,500)	43,788
Increase (decrease) in accounts payable and accrued expenses	333,129	(774,311)
Increase in contract liabilities	193,598	0
Net cash used in operating activities	(6,187,383)	(6,717,324)
Cash Flows from Investing Activities
Purchases of property and equipment	(8,004)	(6,472)
Net cash used in investing activities	(8,004)	(6,472)
Cash Flows from Financing Activities
Proceeds from the issuance of notes payable - net	0	4,143,000
Common stock issued for cash	1,187,500	0
Repayment on notes payable	(156,504)	(2,840,337)
Proceeds from stock and warrants issued for cash - net of offering costs	0	10,204,196
Net cash provided by financing activities	1,030,996	11,506,859
Net (decrease) increase in cash	(5,164,391)	4,783,063
Cash - beginning of year	5,385,245	602,182
Cash - end of year	220,854	5,385,245
Supplemental disclosure of cash flow Information
Cash paid for interest	145,052	424,616
Cash paid for taxes	2,420	2,065
Supplemental disclosure of non-cash investing and financing activities:
Stock issued for conversion of long-term debt and accrued interest	2,820,925	1,347,156
Cashless exercise of warrants for common stock	$ 0	$ 5

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Mobiquity Technologies, Inc. (“Mobiquity,” “we,” “our” or “the Company”), and its operating subsidiaries, is a next generation location data intelligence company. The Company provides precise unique, at-scale location data and insights on consumer’s real-world behavior and trends for use in marketing and research. We provide one of the most accurate and scaled solutions for mobile data collection and analysis, utilizing multiple geo-location technologies. The Company is seeking to implement several new revenue streams from its data collection and analysis, including, but not limited to, Advertising, Data Licensing, Footfall Reporting, Attribution Reporting, Real Estate Planning, Financial Forecasting and Custom Research. We also are a developer of advertising and marketing technology focused on the creation, automation, and maintenance of an advertising technology operating system (or ATOS). The ATOS platform blends artificial intelligence (or AI) and machine learning (ML) based optimization technology for automatic ad serving that manages and runs digital advertising campaigns. Mobiquity Technologies, Inc. was incorporated in the State of New York and has the following subsidiaries: Schedule Of Subsidiaries Company Name State of Incorporation Mobiquity Networks, Inc. New York Advangelists, LLC Delaware Mobiquity Networks, Inc. Mobiquity Networks, Inc. is a wholly owned subsidiary of Mobiquity Technologies, Inc., commencing operations in January 2011. Mobiquity Networks started and developed as a mobile advertising technology company focused on driving foot-traffic throughout its indoor network and has evolved and grown into a next generation data intelligence company. Mobiquity Networks, Inc. operates our data intelligence platform business. Advangelists, LLC Advangelists LLC is a wholly owned subsidiary of Mobiquity Technologies, Inc., acquired through a merger transaction in December 2018, and operates our ATOS platform business. Liquidity, Going Concern and Management’s Plans These consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2022, the Company had: · Net loss of $ 8,062,328 · Net cash used in operations was $ 6,187,383 Additionally, at December 31, 2022, the Company had: · Accumulated deficit of $ 210,507,222 · Stockholders’ deficit of $ 10,830 · Working capital deficit of $ 1,875,416 We manage liquidity risk by reviewing, on an ongoing basis, our sources of liquidity and capital requirements. The Company has cash on hand of $ 220,854 The Company has incurred significant losses since its inception in 1998 and has not demonstrated an ability to generate sufficient revenues from the sales of its products and services to achieve profitable operations. There can be no assurance that profitable operations will ever be achieved, or if achieved, could be sustained on a continuing basis. In making this assessment we performed a comprehensive analysis of our current circumstances including: our financial position, our cash flows and cash usage forecasts for the year ended December 31, 2022, and our current capital structure including equity-based instruments and our obligations and debts. Without sufficient revenues from operations, if the Company does not obtain additional capital, the Company will be required to reduce the scope of its business development activities or cease operations. In addition to the gross proceeds of $1,437,500 received in conjunction with the Securities Purchase Agreement with Walleye Opportunities master Fund Ltd. in January 2023, and the $2,950,000 in total net proceeds expected to be received in conjunction with the February 2023 Offering (see Note 10), the Company may explore obtaining additional capital financing, and the Company is closely monitoring its cash balances, cash needs, and expense levels. These factors create substantial doubt about the Company’s ability to continue as a going concern within one year after the date that these consolidated financial statements are issued, as the Company will need additional capital to meet its financial obligations. These consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. Management’s strategic plans include the following: · Execution of business plan focused on technology development and improvement, · Seek out equity and/or debt financing to obtain the capital required to meet the Company’s financial obligations, in addition to the gross proceeds of $1,437,500 received in January 2023 noted above. There is no assurance, however, that lenders and investors will continue to advance capital to the Company or that the new business operations will be profitable. · Continuing to explore and execute prospective partnering, distribution and acquisition opportunities, · Identifying unique market opportunities that represent potential positive short-term cash flow. Coronavirus (“COVID-19”) Pandemic During the year ended December 31, 2022, the Company’s financial results and operations were adversely impacted by the COVID-19 pandemic. The Company is a data location company with a specialty to drive traffic to retail stores. In the prior two (2) years, the Company suffered from the effects of the pandemic due to lack of traffic to retail stores related to mandated stay-at-home restrictions and the Company drastically curtailed its operations. The extent to which the Company’s future financial results could be impacted by the COVID-19 pandemic depends on future developments that are highly uncertain and cannot be predicted at this time. The pandemic also had an effect on the Company’s ability attain new customers or retain existing customers, and to collect on its outstanding accounts receivable, resulting in an increase of its allowance for doubtful accounts in fiscal 2022 of approximately $ 324,000 These estimates may change, as new events occur, and additional information is obtained. Actual results could differ materially from these estimates under different assumptions or conditions.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as a single reporting segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States. Use of Estimates Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including stock-based compensation and deferred tax asset valuation allowance, and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material. Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks and the potential of overall business failure. The Company has experienced, and in the future expects to continue to experience, variability in sales and net earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s service offerings. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis. Fair Value of Financial Instruments The Company accounts for financial instruments at fair value, which as is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect certain market assumptions. There are three levels of inputs that may be used to measure fair value: · Level 1—Valuation based on quoted market prices in active markets for identical assets or liabilities in active markets; · Level 2—Valuation based on quoted prices in active markets for similar assets and liabilities; and · Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable and accrued expenses, and contract liabilities. At December 31, 2022 and December 31, 2021, the carrying amounts of these financial instruments approximated their fair values due to the short-term nature of these instruments. The fair value of the Company’s long-term debt approximates its carrying value based on current financing rates available to the Company. The Company does not have any other financial or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments. Cash and Cash Equivalents and Concentrations of Risk For purposes of presentation in the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At December 31, 2022 and December 31, 2021, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000. At December 31, 2022 and December 31, 2021, the Company did no For fiscal 2022 and 2021, sales of our products to one and two customers generated approximately 39 31 Accounts Receivable Accounts receivable represent customer obligations under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Three and six of our customers combined accounted for approximately 82 55 The Company had net accounts receivable of $ 340,935 388,112 1,698,719 Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for doubtful accounts. The Company provides its allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made. The allowance for doubtful accounts was approximately $ 1,091,000 821,000 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations. Impairment of Long-lived Assets Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the year ended December 31, 2021, the Company identified potential impairment triggering events related to the reduction in its projected revenue from adverse economic conditions caused by the COVID-19 pandemic and uncertainty for recovery given the volatility of the capital markets. The Company performed an impairment assessment of its ATOS Platform intangible asset in December 2021 and determined that the carrying value of the asset exceeded its fair value by an estimate of $ 3,600,000 Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in current results of operations. Goodwill The Company’s goodwill represents the excess of the consideration transferred for the acquisition of Advangelists, LLC in December 2018 over the fair value of the underlying identifiable net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. In the event that management determines that the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter in which the determination is made. The Company performs its annual impairment tests of goodwill as of December 31st of each year, or more frequently, if certain indicators are present. Goodwill is required to be tested for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results. Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of December 31, 2022, and 2021. No Intangible Assets In December 2018, the Company acquired the majority of its intangible assets through its acquisition of Advangelists LLC, which included customer relationships and the ATOS platform technology. The Company amortizes its identifiable definite-lived intangible assets over an estimated period of 5 Derivative Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (ASC 480), Distinguishing Liabilities from Equity Derivatives and Hedging Terms of financial instruments are reviewed to determine whether or not they contain embedded derivative instruments that are required to be accounted for separately from the host contract under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations. The Company generally incorporates a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risk. As of December 31, 2022 and 2021, the Company had no derivative liabilities. Debt Issuance Costs Debt issuance costs paid to lenders, or third parties are amortized to interest expense in the consolidated statements of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion reported net with related principal outstanding on the consolidated balance sheet. There were no Revenue Recognition The Company’s revenues are generated from internet advertising, the Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers Identify the contract with a customer. A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract. Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services (performance obligations), the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Currently, the Company does not have any contracts that contain multiple performance obligations. Determine the transaction price. The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts as of December 31, 2022 and 2021 contained a significant financing component. Allocate the transaction price to performance obligations in the contract. If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. Recognize revenue when or as the Company satisfies a performance obligation. The Company satisfies performance obligations at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring the promised service to a customer. Under both managed services arrangements or self-service arrangements, the Company’s promised services under the contracts include identification, bidding and purchasing of advertisement opportunities. The Company also generally has discretion in establishing the pricing of the ads. Since the Company is controlling the promise to deliver the contracted services, the Company is considered the principal in all arrangements for revenue recognition purposes. Payment terms and conditions vary by contract, although terms generally include a requirement of payment within 30 to 90 days. Contract Liabilities Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. As of December 31, 2022, there were $ 193,598 Revenues All revenues recognized were derived from internet advertising for the years ended December 31, 2022, and 2021. Advertising Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expenses in the consolidated statements of operations. The Company did no 1,454 Stock-Based Compensation The Company accounts for our stock-based compensation, including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The fair value of stock-based compensation is generally determined using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services is completed (measurement date). When determining fair value of stock-based compensation, the Company considers the following assumptions in the Black-Scholes model: · Exercise price, · Expected dividends, · Expected volatility, · Risk-free interest rate; and · Expected life of option Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, Income Taxes . The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2022 and 2021, the Company did not identify any uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. The Company recognizes interest and penalties, if any, related to recognized uncertain income tax positions, in other expense. No interest and penalties related to uncertain income tax positions were recorded for the years ended December 31, 2022 and 2021. Open tax years subject to examination by the Internal Revenue Service generally remain open for three years from the filing date. Tax years subject to examination by the state jurisdictions generally remain open for up to four years from the filing date. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Reclassification For financial statement presentation purposes, the Company reclassified amounts among certain stockholders’ equity accounts to reflect shares of outstanding Series AAA, Series C, and Series E preferred stock at their par value, with the offsetting amounts presented as additional paid-in capital. Previously, the preferred stock accounts included par value of the preferred stock shares outstanding plus additional paid-in capital associated with the outstanding stock. Amounts reclassified were $ 493,869 15,000 4,935,040 Recent Issued Accounting Pronouncements We consider the applicability and impact of all new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board (FASB) through the date these consolidated financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company. Financial Instrument – Credit Losses: Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Accounting for Contract Assets and Contract Liabilities from Contracts with Customers: Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions: Recently Adopted Accounting Pronouncement Accounting for Convertible Instruments: Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity We adopted this pronouncement on January 1, 2022; however, the adoption of this standard did not have a material effect on the Company’s consolidated financial statements.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 3: INTANGIBLE ASSETS Definite-Lived Intangible Assets The ATOS platform technology was acquired through the Company’s acquisition of Advangelists, LLC in 2018 and 2019 and is described as follows: · The platform creates an automated marketplace of advertisers and publishers on digital media outlets to host online auctions to facilitate the sale of ad time slots (known as digital real estate) targeted at users while engaged on their connected TV, computer, or mobile device, and · gives advertisers the capability to understand and interact with their audiences and engage them in a meaningful way by the using ads in both image and video formats (known as rich media) to increase their customer base and foot traffic to their physical locations. The other definite-lived intangible asset is a customer relationship asset also acquired through the Advangelists, LLC acquisition. Customer relationship intangible assets are being amortized over their estimated useful lives of five years. The Company periodically evaluates the reasonableness of the useful lives of these assets. These assets are also reviewed for impairment or obsolescence when events or circumstances indicate that the carrying amount may not be recoverable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Schedule of intangible assets Useful Lives December 31, 2022 December 31, 2021 Customer relationships 5 $ 3,003,676 $ 3,003,676 Less accumulated amortization (2,357,392 ) (1,756,657 ) Net carrying value $ 646,284 $ 1,247,019 The ATOS platform was determined to be fully impaired as of December 31, 2021. During the years ended December 31, 2022 and 2021, the Company recognized $ 600,735 800,735 Future amortization of definite-lived intangible assets, for years ending December 31, is as follows: Schedule of future accumulated amortization 2023 $ 569,796 2024 76,488 Total $ 646,284

DEBT

DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 4 – DEBT Following is a summary of debt outstanding at December 31: Summary of long term debt December 31, December 31, Convertible Notes Payable - Related Party (a) $ – $ 2,562,500 Convertible Notes Payable (b) – 250,000 Small Business Administration (c) 150,000 150,000 Notes Payable – Accounts Receivable Factoring (d) – 156,504 Total Debt 150,000 3,119,004 Current portion of debt – 656,504 Long-term portion of debt $ 150,000 $ 2,462,500 (a) From September through March 2021, the Company issued to Dr. Gene Salkind, a director of the Company, along with an affiliate of Dr. Salkind, a total of $ 2,562,500 · The Salkind Notes were convertible at any time at a conversion rate of $32.00 (subsequently amended in April 2021 to $4.00). · The Company could require the Salkind Notes to be converted at any time that the trailing thirty (30) day volume weighted average price per share (as more particularly described in the Salkind Notes) of the Company’s common stock is above $4.00 per share (as amended). · Upon conversion of the Salkind Notes, the Company was to issue warrants for the purchase of common stock of the Company. The number of common shares granted under the warrants was equivalent to 50% of the total shares issued under the principal converted. The warrants are immediately exercisable at a price of $4.00 (as amended) per share through September 2029. · The Salkind Notes were secured by assets of the Company and its subsidiaries. The Salkind Notes contained customary events of default, which, if uncured, entitle the holders to accelerate payment of the principal and all accrued and unpaid interest under the promissory notes. During 2021, the Company made $ 137,500 2,700,000 During fiscal 2022, the holders converted the remaining $ 2,562,500 1,776,333 888,166 Debt Modifications and Extinguishments 855,296 (b) During 2021, the Company issued multiple unsecured Convertible Promissory Notes for total debt proceeds of $ 250,000 A total of $150,000 of non-interest bearing Convertible Notes were issued to a single debt holder with an initial conversion price of $6.00 per share, along with a total origination fee consisting of 7,500 shares of restricted common stock. During the year ended December 31, 2022, the debt holder converted the $150,000 of debt principal at a reduced conversion rate of $2.00 per share under an induced conversion arrangement that included an explicit time limit for conversion. The conversion resulted in the issuance of 75,000 shares of common stock and recognition of $101,000 in inducement expense on the accompanying consolidated statement of operations for the year ended December 31, 2022. A total of $100,000 in 10% Convertible Notes were issued to three individuals with a maturity date of July 1, 2022. The 10% Convertible Notes contained an automatic conversion feature, effectively converting all outstanding and unpaid principal on the maturity date at a conversion rate of $4.00 per share. On July 1, 2022, $100,000 of convertible note principal, and accrued interest of $8,425, were converted into 27,107 common shares at the $4.00 conversion rate. Upon conversion, the $108,425 of principal and accrued interest was reclassified to stockholders’ equity. (c) In June 2020, the Company received an Economic Injury Disaster Loan of $150,000 from the Small Business Administration (SBA) which carries a thirty-year term, and interest at 3.7% per annum, with a maturity date in July of 2050. The loan is to be repaid in monthly installments, including principal and interest, of $731, beginning twelve months from the date of the loan. Total accrued and unpaid interest on the debt was $13,594 at December 31, 2022 and is included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. The total principal outstanding has been presented as long-term liabilities as payments required to be made in 2023 will be applied to accrued interest. (d) In July 2021, Business Capital Providers, Inc. purchased certain future receivables from the Company at a discount under agreements dated July of 2021. All loans have been repaid in full as of December 31, 2022. Gain on Forgiveness of Debt – PPP Loan In May of 2020, the Company applied and received Small Business Administration (SBA) Cares Act loans due to the COVID-19 Pandemic. Each loan carried a five-year term and bore interest at 1.00% per annum (PPP Loan). The window to use the funds for the SBA specific purposes was a twenty-four-week period. If the funds were used for the allotted expenses the PPP Loans are to be forgiven in full. During the second quarter of 2021, the Company applied for and received forgiveness on the PPP Loan of $ 265,842

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 5: INCOME TAXES The Company has federal net operating loss carryforwards (“NOL’s) of $ 58,838,282 45,775,954 The tax effects of temporary differences which give rise to deferred tax assets are summarized as follows: Schedule of deferred tax assets December 31, 2022 2021 Deferred tax assets Net operating losses $ 13,433,000 $ 11,421,000 Accounts receivable 286,000 205,000 Valuation allowance (13,585,000 ) (10,540,000 ) Net deferred tax assets 134,000 1,086,000 Deferred tax liabilities Property and equipment (134,000 ) (1,086,000 ) Net deferred tax assets $ – $ – The change in the Company’s valuation allowance was an increase of $ 3,045,000 881,000 A reconciliation of the federal statutory rate to the Company’s effective tax rate is as follows: Reconciliation of federal statutory rate Year Ended December 31, 2022 2021 Federal income tax at statutory rates (21.00 ) (21.00 ) Change in deferred tax asset valuation allowance 25.00 4.00 Other (4.00 ) 17.00 Income taxes at effective rates 0.00 0.00

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 6: STOCKHOLDERS’ EQUITY The Company’s authorized capital stock consists of 105,000,000 shares, comprised of 100,000,000 0.0001 5,000,000 0.0001 Of the 5,000,000 shares of preferred stock authorized, the Board of Directors has designated the following: · 1,500,000 none · 1,250,000 31,413 · 1,250 · 1,500 none · 2 · 70,000 61,688 Rights Under Preferred Stock The Company’s classes of preferred stock include the following provisions: Optional Conversion Rights · Series AA preferred stock – one share convertible into 50 shares of common stock · Series AAA preferred stock – one share convertible into 100 shares of common stock · Series C preferred stock – one share convertible into 100,000 shares of commons stock · Series E preferred stock – one share at a rate of Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020 Redemption Rights Series E preferred stock is redeemable at any time upon 30 days written notice by the Company and the holders, at a rate of 100% of the Stated Value, as defined. Warrant Coverage Series C preferred stock carries 100% warrant coverage upon preferred stock conversion, warrants exercisable through September 20, 2023 at an exercise price of $ 0.12 No further voting, dividend or liquidation preference rights exist as of December 31, 2022 on any class of preferred stock. Shares Issued for Services Prior to 2021, the Company entered into a consulting agreement with Sterling Asset Management (Sterling) to provide business advisory services. Compensation paid to Sterling under the agreement was in the form of common stock. For the year ended December 31, 2021, the Company issued 7,500 15,000 75,000 177,675 On December 13, 2021, the Company entered into a consulting agreement with 622 Capital LLC to provide business advisory services over a term of six months. The consultant received 100,000 321,000 In December 2021, the Company entered into a consulting agreement with Alchemy Advisory LLC to provide business advisory services over a term of six months. The consultant received 100,000 321,000 On December 29, 2021, the Company entered into a consulting agreement with Pastel Holdings Inc. to provide business advisory services over a term of eighteen months commencing January 1, 2022. The Company is required to pay a $5,000 per month consulting fee during the term of the agreement and to issue five-year warrants for the purchase of 15,000 16,000 In March 2022, the Company entered into a consulting agreement with John Columbia, Inc. to provide business advisory services. As compensation under the agreement, the Company issued 50,000 84,500 Common Stock Issued for Cash During 2021, the Company issued a total of 149,836 898,990 On October 19, 2021, the Company filed a Form S-1 Registration Statement (File no. 333-260364) with the Securities and Exchange Commission to raise over $10 million dollars in an underwritten public offering. The next day the Company filed an application to list our common stock on the NASDAQ Capital Market under the symbol “MOBQ.” This offering was completed on December 13, 2021, and the Company retired the loans of Talos Victory Fund, LLC and Blue Lake Partners LLC out of the gross proceeds it received of approximately $10.3 million. All warrants issued to Talos and Blue Lake were converted on a cashless exercise basis into 24,692 24,692 2,481,928 6,968,168 2,807,937 4.98 74,458 5.1875 During the year ended December 31, 2022, the Company issued 922,448 1,187,500 Common Stock Issued Upon Conversion of Debt During 2021, sixteen of the holders of the Convertible Notes converted $ 1,810,507 223,665 During the fourth quarter of 2021, Business Capital Providers assigned one of its Merchant Agreements and related debt described above to non-affiliated third parties, which subsequently converted $ 89,100 13,103 During 2022, as discussed in Note 4, a total of $ 2,562,500 1,776,333 855,296 567,854 During 2022, as discussed in Note 4, the remaining $ 250,000 102,107 101,000 100,000 8,425 27,107 108,425 Common Stock Issued in Conjunction with Debt Issuance During 2021, the Company issued several convertible debt promissory notes under subscription agreements with accredited investors. The agreements called for the issuance of shares of restricted common stock to the debt holders upon issuance of the debt in exchange for a reduced debt financing rate. The total shares issued under the convertible debt promissory notes was 92,900 700,581 Common Stock Issued Upon Exercise of Warrants During 2021, two warrant holders exercised warrants under a cashless exercise provision, resulting in the issuance 49,384 No Conversion of Preferred Stock During 2021, a shareholder of our Series AAA Preferred Stock converted 25,000 375,000 6,250 During 2021, the single holder of our Series C Preferred Stock converted 1,500 15,000 375,000 375,000

STOCK OPTION PLANS AND WARRANTS

STOCK OPTION PLANS AND WARRANTS	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK OPTION PLANS AND WARRANTS	NOTE 7 – STOCK OPTION PLANS AND WARRANTS Stock Options During Fiscal 2005, the Company established, and the stockholders approved, an Employee Benefit and Consulting Services Compensation Plan (the “2005 Plan”) for the granting of up to 5,000 non-statutory and incentive stock options and stock awards to directors, officers, consultants and key employees of the Company. On June 9, 2005, the Board of Directors amended the Plan to increase the number of stock options and awards to be granted under the Plan to 10,000 shares. During Fiscal 2009, the Company established a plan of long-term stock-based compensation incentives for selected Eligible Participants of the Company covering 10,000 shares. This plan was adopted by the Board of Directors and approved by stockholders in October 2009 (the “2009 Plan”). In September 2013, the Company’s stockholders approved an increase in the number of shares covered by the 2009 Plan to 25,000 shares. In the first quarter of 2016, the Board approved, and stockholders ratified a 2016 Employee Benefit and Consulting Services Compensation Plan covering 25,000 shares (the “2016 Plan”) and approved moving all options which exceeded the 2009 Plan limits to the 2016 Plan. In December 2018, the Board of Directors adopted and in February 2019 the stockholders ratified the 2018 Employee Benefit and Consulting Services Compensation Plan covering 75,000 shares (the “2018 Plan”). On April 2, 2019, the Board approved the “2019 Plan” identical to the 2018 Plan, except that the 2019 Plan covers 150,000 shares. The 2019 Plan required stockholder approval by April 2, 2020, to be able to grant incentive stock options under the 2019 Plan. On October 13, 2021, the Board approved the “2021 Plan” identical to the 2018 Plan, except that the 2019 Plan covers 1,100,000 post-split shares. The 2021 Plan required stockholder approval by October 13, 2022, to be able to grant incentive stock options under the 2021 Plan. The 2005 Plan, 2009 Plan, 2016 Plan, 2018 Plan, 2019 Plan and 2021 Plan are collectively referred to as the “Plans.” In December of 2021, the Company granted a total of 810,000 4.57 In March of 2022, Anne S. Provost was elected to the board of directors and was granted 25,000 4.57 In April of 2022, Dean Julia was granted 12,500 1.55 All stock options under the Plans are granted at or above the fair market value of the common stock at the grant date. Employee and non-employee stock options vest over varying periods and generally expire either 5 or 10 years from the grant date. The fair value of options at the date of grant was estimated using the Black-Scholes option pricing model. For option grants, the Company will take into consideration payments subject to the provisions of ASC 718 “ Stock Compensation Schedule of assumptions used Years Ended 2022 2021 Expected volatility 194 116 Expected dividend yield – – Risk-free interest rate 2.14 2.55 1.28 Expected life (in years) 6.75 10 Schedule of options outstanding Option Shares Weighted Weighted Aggregate Outstanding, January 1, 2021 302,849 $ 45.85 4.65 $ – Granted 835,000 19.85 2.90 – Cancelled and expired (1,940 ) – – – Outstanding, December 31, 2021 1,135,909 16.69 8.39 – Granted 37,500 3.56 8.72 – Cancelled and expired (10,688 ) 21.77 – – Outstanding, December 31, 2022 1,162,721 $ 16.22 7.44 $ – Options exercisable, December 31, 2022 1,154,483 $ 16.16 7.43 $ – The weighted-average grant-date fair value of options granted during fiscal 2022, was $ 1.09 The aggregate intrinsic value of options outstanding and options exercisable at December 31, 2022 is calculated as the difference between the exercise price of the underlying options and the market price of the Company's common stock for the shares that had exercise prices, that were lower than the $0.54 closing price of the Company's common stock on December 31, 2022, of which there were none. The Company’s results for fiscal 2022 and 2021 include employee share-based compensation expense totaling $ 67,541 4,635,224 As of December 31, 2022, the unamortized compensation cost related to unvested stock option awards is $ 13,542 Warrants On December 29, 2021 the Company entered into a 12 month consulting agreement starting in January 2022 with Pastel Holdings Inc (“Pastel”) to provide business advisory services. Pastel will provide assistance and recommendations to help build strategic partnerships and provide the Company with advice regarding revenue opportunities, mergers and acquisitions. Pastel receives 15,000 4.565 16,064 During fiscal 2022, the Company issued 888,166 4.00 The weighted average assumptions made in calculating the fair value of warrants granted during the years ended December 31, 2022, and 2021 are as follows: Schedule of warrant assumptions Years Ended December 31, 2022 2021 Expected volatility 163 198 176 Expected dividend yield – – Risk-free interest rate 1.62 4.25 1.14 Expected term (in years) 3.00-5.00 5.83 Schedule of warrants outstanding Shares Weighted Weighted Aggregate Intrinsic Outstanding, January 1, 2021, 471,557 $ 52.529 6.31 $ – Granted 3,439,157 9.46 4.30 – Exercised (102,262 ) – – – Expired (6,250 ) – – – Outstanding, December 31, 2021 3,800,202 15.19 4.68 – Granted 903,166 4.01 8.61 – Expired (19,568 ) 22.73 – – Outstanding, December 31, 2022 4,683,800 $ 13.01 4.73 $ –

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 8: EARNINGS (LOSS) PER SHARE Pursuant to ASC 260, Earnings Per Share, Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares may consist of common stock issuable for stock options and warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future. In the event of a net loss, diluted loss per share is the same as basic loss per share since the effect of the potential common stock equivalents upon conversion would be anti-dilutive. The following potentially dilutive equity securities outstanding as of December 31, 2022 and 2021 are as follows: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share December 31, 2022 December 31, 2021 Convertible notes payable and accrued interest 58,891 768,204 Stock options 1,162,721 1,135,909 Warrants 4,683,800 3,800,202 Total common stock equivalents 5,905,412 5,704,315

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9: COMMITMENTS AND CONTINGENCIES Litigation We are not a party to any pending material legal proceedings. The following matters were settled in the past two fiscal years. Washington Prime Group, Inc. (“WPG”), a successor in interest to Simon Property Group, L.P., commenced an action in the Marion Superior Court, County of Marion, State of Indiana against the Company in February 2020 alleging default on 36 commercial leases which the Company had entered into in 36 separate shopping mall locations across the United States for the placement of Mobiquity’s Bluetooth messaging system equipment in the shopping malls to send advertisements through to shoppers’ phones as they walked through mall common areas. WPG alleged damages from unpaid rent of $ 892,332 100,000 In December 2019, Carter, Deluca & Farrell LP, a law firm, commenced an action in the Supreme Court of New York, County of Nassau, against the Company seeking $113,654 in past due legal fees allegedly owed. The Company disputed the amount owed to that firm. On March 13, 2021, the Company entered into a settlement agreement with the law firm and paid them $60,000 to settle the lawsuit. In July 2020, Fyber Monetization, an Israeli company in the business of digital advertising, commenced an action against the Company’s wholly owned subsidiary Advangelists LLC in the Magistrate’s Court in Tel Aviv, Israel. In its statement of claim, Fyber alleged that Advangelists owes Fyber license fees of $584,945 invoiced in June through November 3, of 2019 under a February 1, 2017, license agreement for the use of Fyber’s RTB technology and e-commerce platform which connects digital advertising media buyers and media sellers. In March 2022, this lawsuit was settled with the Company paying $ 120,000 389,495 In October 2020, FunCorp Limited, a Cypriot company which owns and operates social networking websites and mobile applications, commenced an action against the Company’s wholly owned subsidiary Advangelists LLC in Superior Court, State of Washington, County of King alleging Advangelists owed FunCorp for unpaid amounts due under an insertion order for placement of Advangelists’ advertisements on FunCorp’s iFunny website totaling $42,464 plus legal fees. Advangelists disputed the claim. In September 2021 the action was settled in payment of $ 44,000 On January 4, 2022, Don Walker (“Trey”) Barrett III accepted the position of Chief Operations and Strategy Officer of Mobiquity Technologies, Inc. On March 23, 2022, the Company reported the termination of the Employment Agreement of Donald (Trey) Barrett III as Chief Operations and Strategy Officer. On April 12, 2022, Mr. Barrett commenced an arbitration against the Company before the American Arbitration Association alleging among other things that the Company terminated Mr. Barrett without cause in breach of the Employment Agreement. On August 12, 2022, the Company and Mr. Barrett reached a settlement in which, among other things, the Company and Mr. Barrett mutually deemed that the termination was not for-cause, the Company agreed to pay Mr. Barrett a sum which is not material to the business or financial condition of the Company, and Mr. Barrett’s non-competition restrictive covenant was canceled. The amount was paid in full settlement of the liability as of September 30, 2022, and the expense is included in general and administrative expenses on the accompanying consolidated statement of operations. Nasdaq Listing Requirements Our common stock and 2021 Warrants are listed on the NasdaqCM. In order to maintain that listing, we must satisfy minimum financial and other continued listing requirements and standards, including those regarding director independence and independent committee requirements, minimum stockholders’ equity, minimum share price, and certain corporate governance requirements. There can be no assurances that we will be able to comply with the applicable listing standards. On January 13, 2023, we received a letter from The Nasdaq Stock Market stating that the Company was not in compliance with Nasdaq Listing Rule 5550(a)(2) because the closing bid price of the Company’s common stock was below $1.00 per share for 30 consecutive business days. Pursuant to Nasdaq’s Listing Rules, the Company has a 180-day grace period, until July 12, 2023, during which the Company may regain compliance if the bid price of its common stock closes at $1.00 per share or more for a minimum of ten consecutive business days. If we do not regain compliance with the bid price requirement, we may be eligible for an additional 180-calendar day compliance period so long as we satisfy the criteria for initial listing on the NasdaqCM and the continued listing requirement for market value of publicly held shares and we provide written notice to Nasdaq of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. A reverse stock split requires the approval of our shareholders, and we cannot assure that we will receive the requisite shareholder vote to allow us to effectuate a stock split. In the event we are not eligible for the second grace period, the Nasdaq staff will provide written notice that our Common Stock is subject to delisting; however, we may request a hearing before the Nasdaq Hearings Panel, which request, if timely made, would stay any further suspension or delisting action by the Nasdaq pending the conclusion of the hearing process and expiration of any extension that may be granted by the Hearings Panel. On January 4, 2023, we received a deficiency notification from the Listing Qualifications Department of The NasdaqCM notifying the Company of its noncompliance with the NasdaqCM Listing Rule 5620(a) to hold an annual meeting of shareholders within no later than one year after the end of the Company’s fiscal year end. Under NasdaqCM Rules the Company now has 45 calendar days to submit a plan to regain compliance and can grant up to 180 calendar days from the fiscal year end, or until June 29, 2023, to regain compliance. On December 14, 2022, we received a deficiency letter from the Listing Qualifications Department of The NasdaqCM notifying the Company of its noncompliance with the NasdaqCM Listing Rule 5550(b)(1) for the NasdaqCM, which requires that a listed company’s stockholders’ equity be at least $2.5 million. In accordance with NasdaqCM rules, the Company has 45 calendar days from the date of the notification to submit a plan to regain compliance with NasdaqCM Listing Rule 5550(b)(1). The Company intends to submit a compliance plan within 45 days of the date of the notification and will evaluate available options to resolve the deficiency and regain compliance. If the Company’s compliance plan is accepted, the Company may be granted up to 180 calendar days from December 14, 2022, to evidence compliance. In order to maintain the listing of its common stock on The NasdaqCM, the Company must demonstrate compliance with Listing Rule 5550(b)(1) which requires the Company to maintain: (1) Stockholders’ equity of at least $2.5 million; or (2) Market Value of Listed Securities of at least $35 million. The Company’s plan of compliance outlined a plan for compliance with the stockholders’ equity standard requirement by completing the recently completed offering. (see Note 10). As the net proceeds of the recently completed offering was approximately $2,950,000, which is lower than the amount anticipated, the Company will likely need to raise additional capital and to amend its plan of compliance. The Company intends to regain compliance with each of the applicable continued listing requirements of The NasdaqCM prior to the end of the compliance periods set forth in the Hearings Panel decision. However, until Nasdaq has reached a final determination that the Company has regained compliance with all of the applicable continued listing requirements, there can be no assurances regarding the continued listing of the Company’s common stock and 2021 Warrants on Nasdaq. If our common stock and 2021 Warrants cease to be listed for trading on the NasdaqCM, we would expect that our Common Stock and 2021 Warrants would be traded on one of the three tiered marketplaces of the OTC Markets Group. If Nasdaq were to delist our common stock and 2021 Warrants, it would be more difficult for our stockholders to dispose of our common stock or 2021 Warrants and more difficult to obtain accurate price quotations on our common stock or 2021 Warrants. The delisting of the Company’s common stock and 2021 Warrants from Nasdaq would have a material adverse effect on the Company’s access to capital markets, and any limitation on market liquidity or reduction in the price of its common stock as a result of that delisting would adversely affect the Company’s ability to raise capital on terms acceptable to the Company, if at all.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10: SUBSEQUENT EVENTS Securities Purchase Agreement On December 30, 2022, we and Walleye Opportunities Master Fund Ltd, a Cayman Islands company (the “Investor”), entered into a Securities Purchase Agreement (the “Agreement”) for the Investor to purchase from the Company (i) a senior secured 20% OID nine-month promissory note in an aggregate original principal amount of $1,437,500 (the “Investor Note”), and (ii) a five year warrant to purchase 2,613,636 shares of the Company’s common stock at an exercise price of $.44 per share which is not exercisable until July 1, 2023 (the “Investor Warrant”). Proceeds from the Agreement were received by the Company in January 2023. A total of 522,727 shares of Common Stock, or approximately 5.3% of the Company’s outstanding shares of Common Stock, were issued to the Investor as an incentive on the transaction, excluding the above referenced Investor Warrant, the shares of Common Stock exercisable pursuant to such Investor Warrant not being considered beneficially owned by the Investor until the Investor Warrant is exercisable within 60 days. A fee of $103,500 plus warrants to purchase 26,136 shares of Common Stock exercisable at $0.484 per share were issued to Spartan Capital Securities LLC. These warrants were subsequently cancelled on February 7, 2023. Approximately $163,000 of the loan proceeds were utilized to retire a small business loan originally in the principal amount of $150,000. The Investor Note will only become convertible into Common Stock upon the occurrence of an Event of Default under and as defined in the Investor Note on terms set forth in the Investor Note. This Note matures and is payable on or before September 30, 2023, and it provides that the investor may demand prepayment after March 31, 2023 and before the maturity date, provided that the purchasers of securities in the offering covered by this prospectus who hold the purchased Company securities at the time the prepayment demand is made unanimously consent to the prepayment. We expect we will rely on proceeds from future fundings or cashflow from operations to repay the Note on the maturity date or earlier at our option, or if the investor demands prepayment which is consented to. If we are unable to raise additional funding after the recently completed offering or do not generate sufficient cashflow to repay the Note when due, we will be in default under the Note if we do not pay it. The Company granted a security interest in all of its assets to the Investor as collateral for its obligations under the Investor Note pursuant to a Security Agreement. In addition, the Company’s subsidiaries guaranteed the obligations of the Company under the Investor Note pursuant to a Subsidiary Guarantee and granted a first lien security interest in all of their assets to the Investor as additional collateral pursuant to the Security Agreement. All securities sold in the above described transaction contain certain piggy-back registration rights after the completion of our February 2023 offering. We have completed various other financings as described under the Notes to Consolidated Financial Statements. Exemption from registration is claimed under Section 4(2) of the Securities Act of 1933, as amended. On January 5, 2023, the Company paid $163,885 to the Small Business Administration to pay off the Company’s SBA loan. February 2023 Public Offering On February 13, 2023, the Company entered into an underwriting agreement (the Underwriting Agreement) with the Spartan Capital Securities, LLC (the Underwriter) relating to the public offering of 3,777,634 shares of common stock and pre-funded warrants to purchase 4,286,883 shares of common stock (the Shares), accompanied by Series 2023 Warrants to purchase 12,096,776 shares of common stock (the February 2023 Offering). The offered securities are priced at a public offering price of $0.465 per combination of one share of common stock or pre-funded warrant, accompanied by one Series 2023 Warrant. Each pre-funded warrant is exercisable at any time to purchase one share of common stock at an exercise price of $0.0001 per share. Each Series 2023 Warrant is exercisable for five years to purchase 1.5 shares of common stock at an exercise price of $0.465 per 1.5 shares. The Series 2023 Warrants also have an alternative cashless exercise permitting the holder to acquire 0.75 shares for each 1.5 shares any time after the earlier of (i) 30 days following the initial exercise date of February 14, 2023 and (ii) the date on which the aggregate trading volume of the Company’s common stock beginning on the initial exercise date of the Series 2023 Warrants exceeds 36,290,322 shares. Additionally, the exercise price of both warrants are subject to customary adjustments for stock splits, stock dividends, reclassifications and the like. The Company also granted the Underwriter a 45-day option to purchase up to an additional 1,209,678 shares and/or pre-funded warrants in lieu of shares, and accompanying Series 2023 Warrants to purchase 1,814,517 shares at the public offering price less the underwriting discounts and commissions, to cover over-allotments, if any. The net proceeds to the Company from the sale of the Shares and Warrants, after deducting the Underwriters’ discounts and commissions and estimated offering expenses payable by the Company, are expected to be approximately $2,950,000. The February 2023 Offering closed on February 16, 2023. The over-allotment has not been exercised and the Company cannot assure as to whether the Underwriters will exercise all or any part of the over-allotment option. Between the closing of the February 2023 Offering and March 28, 2023, one or more investors holding pre-funded warrants converted their pre-funded warrants into 3,036,667 shares of common stock and converted 806,451 of the Series 2023 Warrants into 403,226 shares of common stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.
Business Segments and Concentrations	Business Segments and Concentrations The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as a single reporting segment. Customers in the United States accounted for 100% of our revenues. We do not have any property or equipment outside of the United States.
Use of Estimates	Use of Estimates Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, including stock-based compensation and deferred tax asset valuation allowance, and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material.
Risks and Uncertainties	Risks and Uncertainties The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks and the potential of overall business failure. The Company has experienced, and in the future expects to continue to experience, variability in sales and net earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s service offerings. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company accounts for financial instruments at fair value, which as is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect certain market assumptions. There are three levels of inputs that may be used to measure fair value: · Level 1—Valuation based on quoted market prices in active markets for identical assets or liabilities in active markets; · Level 2—Valuation based on quoted prices in active markets for similar assets and liabilities; and · Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable and accrued expenses, and contract liabilities. At December 31, 2022 and December 31, 2021, the carrying amounts of these financial instruments approximated their fair values due to the short-term nature of these instruments. The fair value of the Company’s long-term debt approximates its carrying value based on current financing rates available to the Company. The Company does not have any other financial or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments.
Cash and Cash Equivalents and Concentrations of Risk	Cash and Cash Equivalents and Concentrations of Risk For purposes of presentation in the consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At December 31, 2022 and December 31, 2021, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000. At December 31, 2022 and December 31, 2021, the Company did no For fiscal 2022 and 2021, sales of our products to one and two customers generated approximately 39 31
Accounts Receivable	Accounts Receivable Accounts receivable represent customer obligations under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral. Three and six of our customers combined accounted for approximately 82 55 The Company had net accounts receivable of $ 340,935 388,112 1,698,719 Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for doubtful accounts. The Company provides its allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made. The allowance for doubtful accounts was approximately $ 1,091,000 821,000 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations.
Impairment of Long-lived Assets	Impairment of Long-lived Assets Management evaluates the recoverability of the Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with the provisions of ASC 360-10-35-15 “Impairment or Disposal of Long-Lived Assets.” If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the year ended December 31, 2021, the Company identified potential impairment triggering events related to the reduction in its projected revenue from adverse economic conditions caused by the COVID-19 pandemic and uncertainty for recovery given the volatility of the capital markets. The Company performed an impairment assessment of its ATOS Platform intangible asset in December 2021 and determined that the carrying value of the asset exceeded its fair value by an estimate of $ 3,600,000
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets. Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in current results of operations.
Goodwill	Goodwill The Company’s goodwill represents the excess of the consideration transferred for the acquisition of Advangelists, LLC in December 2018 over the fair value of the underlying identifiable net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. In the event that management determines that the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter in which the determination is made. The Company performs its annual impairment tests of goodwill as of December 31st of each year, or more frequently, if certain indicators are present. Goodwill is required to be tested for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results. Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of December 31, 2022, and 2021. No
Intangible Assets	Intangible Assets In December 2018, the Company acquired the majority of its intangible assets through its acquisition of Advangelists LLC, which included customer relationships and the ATOS platform technology. The Company amortizes its identifiable definite-lived intangible assets over an estimated period of 5
Derivative Financial Instruments	Derivative Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (ASC 480), Distinguishing Liabilities from Equity Derivatives and Hedging Terms of financial instruments are reviewed to determine whether or not they contain embedded derivative instruments that are required to be accounted for separately from the host contract under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations. The Company generally incorporates a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risk. As of December 31, 2022 and 2021, the Company had no derivative liabilities.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs paid to lenders, or third parties are amortized to interest expense in the consolidated statements of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion reported net with related principal outstanding on the consolidated balance sheet. There were no
Revenue Recognition	Revenue Recognition The Company’s revenues are generated from internet advertising, the Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers Identify the contract with a customer. A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. Identify the performance obligations in the contract. Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services (performance obligations), the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. Currently, the Company does not have any contracts that contain multiple performance obligations. Determine the transaction price. The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts as of December 31, 2022 and 2021 contained a significant financing component. Allocate the transaction price to performance obligations in the contract. If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. Recognize revenue when or as the Company satisfies a performance obligation. The Company satisfies performance obligations at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring the promised service to a customer. Under both managed services arrangements or self-service arrangements, the Company’s promised services under the contracts include identification, bidding and purchasing of advertisement opportunities. The Company also generally has discretion in establishing the pricing of the ads. Since the Company is controlling the promise to deliver the contracted services, the Company is considered the principal in all arrangements for revenue recognition purposes. Payment terms and conditions vary by contract, although terms generally include a requirement of payment within 30 to 90 days. Contract Liabilities Contract liabilities represent deposits made by customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s) that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized. As of December 31, 2022, there were $ 193,598 Revenues All revenues recognized were derived from internet advertising for the years ended December 31, 2022, and 2021.
Advertising	Advertising Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expenses in the consolidated statements of operations. The Company did no 1,454
Stock-Based Compensation	Stock-Based Compensation The Company accounts for our stock-based compensation, including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The fair value of stock-based compensation is generally determined using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services is completed (measurement date). When determining fair value of stock-based compensation, the Company considers the following assumptions in the Black-Scholes model: · Exercise price, · Expected dividends, · Expected volatility, · Risk-free interest rate; and · Expected life of option
Income Taxes	Income Taxes The Company accounts for income tax using the asset and liability method prescribed by ASC 740, Income Taxes . The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2022 and 2021, the Company did not identify any uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. The Company recognizes interest and penalties, if any, related to recognized uncertain income tax positions, in other expense. No interest and penalties related to uncertain income tax positions were recorded for the years ended December 31, 2022 and 2021. Open tax years subject to examination by the Internal Revenue Service generally remain open for three years from the filing date. Tax years subject to examination by the state jurisdictions generally remain open for up to four years from the filing date.
Related Parties	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.
Reclassification	Reclassification For financial statement presentation purposes, the Company reclassified amounts among certain stockholders’ equity accounts to reflect shares of outstanding Series AAA, Series C, and Series E preferred stock at their par value, with the offsetting amounts presented as additional paid-in capital. Previously, the preferred stock accounts included par value of the preferred stock shares outstanding plus additional paid-in capital associated with the outstanding stock. Amounts reclassified were $ 493,869 15,000 4,935,040
Recent Issued Accounting Pronouncements	Recent Issued Accounting Pronouncements We consider the applicability and impact of all new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board (FASB) through the date these consolidated financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company. Financial Instrument – Credit Losses: Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Accounting for Contract Assets and Contract Liabilities from Contracts with Customers: Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions:
Recently Adopted Accounting Pronouncement	Recently Adopted Accounting Pronouncement Accounting for Convertible Instruments: Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity We adopted this pronouncement on January 1, 2022; however, the adoption of this standard did not have a material effect on the Company’s consolidated financial statements.

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule Of Subsidiaries	Schedule Of Subsidiaries Company Name State of Incorporation Mobiquity Networks, Inc. New York Advangelists, LLC Delaware

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Useful Lives December 31, 2022 December 31, 2021 Customer relationships 5 $ 3,003,676 $ 3,003,676 Less accumulated amortization (2,357,392 ) (1,756,657 ) Net carrying value $ 646,284 $ 1,247,019
Schedule of future accumulated amortization	Schedule of future accumulated amortization 2023 $ 569,796 2024 76,488 Total $ 646,284

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Summary of long term debt	Summary of long term debt December 31, December 31, Convertible Notes Payable - Related Party (a) $ – $ 2,562,500 Convertible Notes Payable (b) – 250,000 Small Business Administration (c) 150,000 150,000 Notes Payable – Accounts Receivable Factoring (d) – 156,504 Total Debt 150,000 3,119,004 Current portion of debt – 656,504 Long-term portion of debt $ 150,000 $ 2,462,500

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets December 31, 2022 2021 Deferred tax assets Net operating losses $ 13,433,000 $ 11,421,000 Accounts receivable 286,000 205,000 Valuation allowance (13,585,000 ) (10,540,000 ) Net deferred tax assets 134,000 1,086,000 Deferred tax liabilities Property and equipment (134,000 ) (1,086,000 ) Net deferred tax assets $ – $ –
Reconciliation of federal statutory rate	Reconciliation of federal statutory rate Year Ended December 31, 2022 2021 Federal income tax at statutory rates (21.00 ) (21.00 ) Change in deferred tax asset valuation allowance 25.00 4.00 Other (4.00 ) 17.00 Income taxes at effective rates 0.00 0.00

STOCK OPTION PLANS AND WARRAN_2

STOCK OPTION PLANS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of assumptions used	Schedule of assumptions used Years Ended 2022 2021 Expected volatility 194 116 Expected dividend yield – – Risk-free interest rate 2.14 2.55 1.28 Expected life (in years) 6.75 10
Schedule of options outstanding	Schedule of options outstanding Option Shares Weighted Weighted Aggregate Outstanding, January 1, 2021 302,849 $ 45.85 4.65 $ – Granted 835,000 19.85 2.90 – Cancelled and expired (1,940 ) – – – Outstanding, December 31, 2021 1,135,909 16.69 8.39 – Granted 37,500 3.56 8.72 – Cancelled and expired (10,688 ) 21.77 – – Outstanding, December 31, 2022 1,162,721 $ 16.22 7.44 $ – Options exercisable, December 31, 2022 1,154,483 $ 16.16 7.43 $ –
Schedule of warrant assumptions	Schedule of warrant assumptions Years Ended December 31, 2022 2021 Expected volatility 163 198 176 Expected dividend yield – – Risk-free interest rate 1.62 4.25 1.14 Expected term (in years) 3.00-5.00 5.83
Schedule of warrants outstanding	Schedule of warrants outstanding Shares Weighted Weighted Aggregate Intrinsic Outstanding, January 1, 2021, 471,557 $ 52.529 6.31 $ – Granted 3,439,157 9.46 4.30 – Exercised (102,262 ) – – – Expired (6,250 ) – – – Outstanding, December 31, 2021 3,800,202 15.19 4.68 – Granted 903,166 4.01 8.61 – Expired (19,568 ) 22.73 – – Outstanding, December 31, 2022 4,683,800 $ 13.01 4.73 $ –

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share December 31, 2022 December 31, 2021 Convertible notes payable and accrued interest 58,891 768,204 Stock options 1,162,721 1,135,909 Warrants 4,683,800 3,800,202 Total common stock equivalents 5,905,412 5,704,315

ORGANIZATION AND NATURE OF OP_3

ORGANIZATION AND NATURE OF OPERATIONS (Details - Subsidiaries)	12 Months Ended
	Dec. 31, 2022
Mobiquity Technologies Inc [Member]
Name of subsidiary	Mobiquity Networks, Inc.
State of incorporation	New York
Advangelists LLC [Member]
Name of subsidiary	Advangelists, LLC
State of incorporation	Delaware

ORGANIZATION AND NATURE OF OP_4

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 8,062,328	$ 18,333,383
Net Cash Provided by (Used in) Operating Activities	6,187,383	6,717,324
Accumulated deficit	210,507,222	202,444,894
Total Stockholders' Equity	10,830	(2,918,672)	$ (2,886,685)
Working Capital	1,875,416
Cash on hand	220,854	$ 5,385,245	$ 602,182
[custom:IncreaseInAllowanceForDoubtfulAccounts]	$ 324,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Cash, Uninsured Amount	$ 0
Net accounts receivable	340,935	$ 388,112	$ 1,698,719
Accounts Receivable, Allowance for Credit Loss	1,091,000	821,000
Asset Impairment Charges		3,600,000
Goodwill, Impairment Loss	$ 0	0
Intangible assets useful life	5 years
Debt Instrument, Unamortized Discount	$ 0	0
Contract with Customer, Liability, Current	193,598	0
Advertising Expense	$ 0	$ 1,454
Preferred stock Series AAA [Member]
Product Information [Line Items]
Reclassification amount			493,869
Series C Preferred Stock [Member]
Product Information [Line Items]
Reclassification amount			15,000
Series E Preferred Stock [Member]
Product Information [Line Items]
Reclassification amount			$ 4,935,040
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage	39%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Product Information [Line Items]
Concentration Risk, Percentage		31%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Six Customers [Member]
Product Information [Line Items]
Concentration Risk, Percentage	55%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
Product Information [Line Items]
Concentration Risk, Percentage	82%

INTANGIBLE ASSETS (Details - In

INTANGIBLE ASSETS (Details - Intangible assets) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization	$ (2,357,392)	$ (1,756,657)
Intangible assets, net	$ 646,284	1,247,019
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Intangible asset, gross	$ 3,003,676	$ 3,003,676

INTANGIBLE ASSETS (Details - Ac

INTANGIBLE ASSETS (Details - Accumulated amortization schedule) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 569,796
2024	76,488
Total	$ 646,284	$ 1,247,019

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization	$ 600,735	$ 800,735

LONG-TERM DEBT (Details - long

LONG-TERM DEBT (Details - long term debt outstanding) - USD ($)	7 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total Debt		$ 150,000	$ 3,119,004
Current portion of debt		0	656,504
Long-term portion of debt		150,000	2,462,500
Proceeds from Convertible Debt		0	4,143,000
Several Private Investors [Member]
Debt Instrument [Line Items]
Proceeds from Convertible Debt			250,000
Dr Salkind [Member]
Debt Instrument [Line Items]
Total Debt		0	2,562,500
Subscription Agreements [Member]
Debt Instrument [Line Items]
Total Debt		0	250,000
Small Business Administration [Member]
Debt Instrument [Line Items]
Total Debt		150,000	150,000
Business Capital Providers [Member]
Debt Instrument [Line Items]
Total Debt		$ 0	$ 156,504
Salkind Notes [Member]
Debt Instrument [Line Items]
Proceeds from Convertible Debt	$ 2,562,500

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount		$ 1,347,156
Gain on forgiveness of debt	$ 0	265,842
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Gain on forgiveness of debt		265,842
Salkind Convertible Notes [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount	2,562,500
Gain (Loss) on Extinguishment of Debt	$ 855,296
Salkind Convertible Notes [Member] | Common Stock [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	1,776,333
Salkind Convertible Notes [Member] | Warrants [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued	888,166
Gene Salkind [Member]
Debt Instrument [Line Items]
Repayments of Convertible Debt		137,500
Convertible Notes Payable		$ 2,700,000

INCOME TAXES (Details-Deferred

INCOME TAXES (Details-Deferred tax asset) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Net operating losses	$ 13,433,000	$ 11,421,000
Accounts receivable	286,000	205,000
Valuation allowance	(13,585,000)	(10,540,000)
Net deferred tax assets	134,000	1,086,000
Deferred tax liabilities
Property and equipment	(134,000)	(1,086,000)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details-Federal S

INCOME TAXES (Details-Federal Statutory Rate)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax at statutory rates	(21.00%)	(21.00%)
Change in deferred tax asset valuation allowance	25%	4%
Other	(4.00%)	17%
Income taxes at effective rates	0%	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 58,838,282	$ 45,775,954
Change of deferred tax valuation allowance	3,045,000	(881,000)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ (3,045,000)	$ 881,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	Dec. 13, 2021	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 29, 2021
Class of Stock [Line Items]
Common Stock, Shares Authorized			100,000,000	100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized				5,000,000
Preferred Stock, Par or Stated Value Per Share				$ 0.0001
Common stock issued for services, value				$ 84,500	$ 1,158,028
Proceeds from issuance of common stock				$ 1,187,500	0
Debt Conversion, Converted Instrument, Amount					1,347,156
[custom:StockIssuedWithDebtRecordedAsDebtDiscount]					$ 700,577
Warrants [Member]
Class of Stock [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised				0
Underwriters [Member]
Class of Stock [Line Items]
Wwarrants exercisable				$ 5.1875
Warrants purchased				74,458
Common Shares [Member]
Class of Stock [Line Items]
Stock issued for cash, shares				2,481,928
Proceeds from issuance of common stock				$ 6,968,168
Warrant [Member]
Class of Stock [Line Items]
Stock issued for cash, shares				2,807,937
Wwarrants exercisable				$ 4.98
Related Party Convertible Notes [Member] | Two Individual Conversions [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount				$ 2,562,500
Debt Conversion, Converted Instrument, Shares Issued				1,776,333
Gain (Loss) on Extinguishment of Debt				$ 855,296
[custom:WarrantsIssuedShares]				567,854
Related Party Convertible Notes [Member] | Four Individual Conversions [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount				$ 250,000
Debt Conversion, Converted Instrument, Shares Issued				102,107
Induced Conversion of Convertible Debt Expense				$ 101,000
Related Party Convertible Notes [Member] | Second Conversion [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount				$ 100,000
Debt Conversion, Converted Instrument, Shares Issued				27,107
[custom:DebtConversionConvertedInterestAmount1]				$ 8,425
Adjustments to Additional Paid in Capital, Other				$ 108,425
Talos Victory Fund [Member] | Warrants Converted [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued				24,692
Blue Lake Partners [Member] | Warrants Converted [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued				24,692
Promissory Notes [Member]
Class of Stock [Line Items]
[custom:StockIssuedWithDebtRecordedAsDebtDiscountShares]					92,900
[custom:StockIssuedWithDebtRecordedAsDebtDiscount]					$ 700,581
Sixteen Holders [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount					$ 1,810,507
Debt Conversion, Converted Instrument, Shares Issued					223,665
Business Capital Providers [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount					$ 89,100
Debt Conversion, Converted Instrument, Shares Issued					13,103
Two Warrant Holders [Member] | Cashless Exercise Of Warrants [Member]
Class of Stock [Line Items]
Exercise of warrants for common stock as restated, shares					49,384
Consulting Agreement [Member] | Sterling Asset Management [Member]
Class of Stock [Line Items]
Common stock issued for services, shares					7,500
Consulting Agreement [Member] | Capital L L C 622 [Member]
Class of Stock [Line Items]
Number of restricted common stock issued	100,000
Number of restricted common stock issued, value	$ 321,000
Consulting Agreement [Member] | Alchemy Advisory L L C [Member]
Class of Stock [Line Items]
Number of restricted common stock issued			100,000
Number of restricted common stock issued, value			$ 321,000
Consulting Agreement [Member] | Pastel Holdings Inc [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 4.565
Warrants issued				15,000		15,000
Fair value of warrant				$ 16,000
Consulting Agreement [Member] | John Columbia Inc [Member]
Class of Stock [Line Items]
Common stock issued for services, shares		50,000
Common stock issued for services, value		$ 84,500
Consulting Agreement 2 [Member] | Sterling Asset Management [Member]
Class of Stock [Line Items]
Common stock issued for services, shares					15,000
Common stock issued for services, shares					$ 75,000
Consulting Agreements [Member] | Sterling Asset Management [Member]
Class of Stock [Line Items]
Common stock issued for services, value					$ 177,675
Various Subscription Agreements [Member] | Stock Issued For Cash [Member]
Class of Stock [Line Items]
Stock issued for cash, shares					149,836
Proceeds from issuance of common stock					$ 898,990
Thirteen Individual Stock Subscription Agreements [Member]
Class of Stock [Line Items]
Stock issued for cash, shares				922,448
Proceeds from issuance of common stock				$ 1,187,500
Preferred stock Series AA [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized			1,500,000	1,500,000	1,500,000
Preferred Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Outstanding			0	0	0
Preferred stock Series AAA [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized			1,250,000	1,250,000	1,250,000
Preferred Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Outstanding			31,413	31,413	31,413
Preferred stock Series AAAA [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized				1,250
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized				1,500
Preferred Stock, Shares Outstanding				0
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.12
Conversion of Stock, Shares Issued					375,000
Conversion of Stock, Shares Converted					1,500
Conversion of Stock, Amount Converted					$ 15,000
[custom:ConversionOfStockWarrantsIssued1]					375,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized				2
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized				70,000
Preferred Stock, Shares Outstanding				61,688
Preferred stock Series AAA [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued					6,250
Conversion of Stock, Shares Converted					25,000
Conversion of Stock, Amount Converted					$ 375,000

STOCK OPTION PLANS AND WARRAN_3

STOCK OPTION PLANS AND WARRANTS (Details - Assumptions) - Equity Option [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	194%	116%
Expected dividend yield	0%	0%
Risk-free interest rate	2.14%
Risk-free interest rate	2.55%
Risk-free interest rate		1.28%
Expected term (in years)	6 years 9 months	10 years

STOCK OPTION PLANS AND WARRAN_4

STOCK OPTION PLANS AND WARRANTS (Details - Options outstanding) - Equity Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares outstanding - beginning	1,135,909	302,849
Weighted average exercise price - beginning	$ 16.69	$ 45.85
Weighted average contractural term		8 years 4 months 20 days	4 years 7 months 24 days
Aggregate intrinsic value - beginning	$ 0	$ 0
Shares granted	37,500	835,000
Weighted average exercise price - shares granted	$ 3.56	$ 19.85
Weighted average contractural term -granted	8 years 8 months 19 days	2 years 10 months 24 days
Aggregate intrinsic value - granted	$ 0	$ 0
Shares cancelled and expired	(10,688)	(1,940)
Weighted average exercise price - shares Cancelled and expired	$ 21.77	$ 0
Aggregate intrinsic value - Cancelled & Expired	$ 0	$ 0
Shares outstanding - ending	1,162,721	1,135,909	302,849
Weighted average exercise price - beginning	$ 16.22	$ 16.69	$ 45.85
Weighted average contractural term	7 years 5 months 8 days
Aggregate intrinsic value - ending	$ 0	$ 0	$ 0
Shares exercisable	1,154,483
Weighted average exercise price - exercisable	$ 16.16
Weighted average contractural term - exercisable	7 years 5 months 4 days
Aggregate intrinsic value - exercisable	$ 0

STOCK OPTION PLANS AND WARRAN_5

STOCK OPTION PLANS AND WARRANTS (Details - Warrant assumptions) - Warrant [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	163%
Expected volatility	198%
Expected volatility		176%
Expected dividend yield	0%	0%
Risk-free interest rate	1.62%
Risk-free interest rate	4.25%
Risk-free interest rate		1.14%
Expected term (in years)	3.00-5.00
Expected term (in years)		5 years 9 months 29 days

STOCK OPTION PLANS AND WARRAN_6

STOCK OPTION PLANS AND WARRANTS (Details - Warrants outstanding) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding - beginning	3,800,202	471,557
Weighted average exercise price - beginning	$ 15.19	$ 52.529
Weighted average contractural term	4 years 8 months 23 days	4 years 8 months 4 days	6 years 3 months 21 days
Aggregate intrinsic value - beginning	$ 0	$ 0
Warrants granted	903,166	3,439,157
Weighted average exercise price - shares granted	$ 4.01	$ 9.46
Weighted average contractural term - granted	8 years 7 months 9 days	4 years 3 months 18 days
Aggregate intrinsic value - granted	$ 0	$ 0
Warrants exercised		(102,262)
Weighted average exercise price - shares exercised		$ 0
Aggregate intrinsic value - Exercised		$ 0
Warrants expired	(19,568)	(6,250)
Weighted average exercise price - shares expired	$ 22.73	$ 0
Aggregate intrinsic value - expired	$ 0	$ 0
Warrants outstanding - ending	4,683,800	3,800,202	471,557
Weighted average exercise price - ending	$ 13.01	$ 15.19	$ 52.529
Aggregate intrinsic value - ending	$ 0	$ 0	$ 0

STOCK OPTION PLANS AND WARRAN_7

STOCK OPTION PLANS AND WARRANTS (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 30, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 29, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average grant-date fair value			$ 1.09
Share-Based Payment Arrangement, Noncash Expense			$ 83,605	$ 4,635,224
Unamortized compensation cost			$ 13,542
Secured Convertible Notes To Related Party [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 4
[custom:WarrantsIssuedShares]			888,166
Options And Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Payment Arrangement, Noncash Expense			$ 67,541	$ 4,635,224
Pastel Holdings Inc [Member] | Consulting Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			15,000		15,000
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 4.565
Warrants and Rights Outstanding			$ 16,000
Pastel Holdings Inc [Member] | Consulting Agreement [Member] | General and Administrative Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants and Rights Outstanding					$ 16,064
Plan 2021 [Member] | Employees Or Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures				810,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 4.57
Plan 2021 [Member] | Anne Provost [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures		25,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 4.57
Plan 2021 [Member] | Dean Julia [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	12,500
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 1.55

EARNING (LOSS) PER SHARE (Detai

EARNING (LOSS) PER SHARE (Details - Potentially dilutive equity securities) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	5,905,412	5,704,315
Convertible Notes Payable And Accrued Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	58,891	768,204
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	1,162,721	1,135,909
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	4,683,800	3,800,202

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 18, 2020	Feb. 29, 2020	Mar. 31, 2022	Dec. 31, 2022
Washington Prime Group Inc [Member]
Loss Contingencies [Line Items]
Damages from unpaid rent			$ 892,332
Litigation Settlement, Expense		$ 100,000
Fyber Monetization [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Expense	$ 120,000
Gain on settlement of liability				$ 389,495
Advangelists [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Expense					$ 44,000