SurgePays (SURG) 10-K 30 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 30, 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	001-40992
Entity Registrant Name	SURGEPAYS, INC.
Entity Central Index Key	0001392694
Entity Tax Identification Number	98-0550352
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3124 Brother Blvd
Entity Address, Address Line Two	Suite 104
Entity Address, City or Town	Bartlett
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	38133
City Area Code	901
Local Phone Number	302-9587
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			$ 35,232,507
Entity Common Stock, Shares Outstanding		14,121,773
ICFR Auditor Attestation Flag	false
Auditor Firm ID	910
Auditor Name	Rodefer Moss & Co, PLLC
Auditor Location	Brentwood, Tennessee
Common Stock [Member]
Title of 12(b) Security	Common Stock
Trading Symbol	SURG
Security Exchange Name	NASDAQ
Common Stock Purchase Warrants
Title of 12(b) Security	Common Stock Purchase Warrants
Trading Symbol	SURGW
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 7,035,654	$ 6,283,496
Accounts receivable - net	9,230,365	3,249,889
Inventory	11,186,242	4,359,296
Prepaids	111,524
Total Current Assets	27,563,785	13,892,681
Property and equipment - net	643,373	200,448
Other Assets
Note receivable	176,851	176,851
Intangibles - net	2,779,977	3,433,484
Internal use software development costs - net	387,180
Goodwill	1,666,782	866,782
Investment in CenterCom	354,206	443,288
Operating lease - right of use asset - net	431,352	486,668
Total Other Assets	5,796,348	5,407,073
Total Assets	34,003,506	19,500,202
Current Liabilities
Accounts payable and accrued expenses	5,784,374	6,602,577
Accounts payable and accrued expenses - related party	1,728,721	1,389,798
Installment sale liability	13,018,184
Deferred revenue	243,110	276,250
Operating lease liability	39,490	49,352
Notes payable - related parties	1,108,150	1,553,799
Notes payable - SBA government		126,418
Notes payable - net	1,542,033
Total Current Liabilities	23,464,062	9,998,194
Long Term Liabilities
Note payable	53,134
Loans payable - related parties	4,493,798	4,507,017
Notes payable - SBA government	474,846	1,004,767
Operating lease liability	399,413	438,903
Total Long-Term Liabilities	5,421,191	5,950,687
Total Liabilities	28,885,253	15,948,881
Commitments and Contingencies (Note 9)
Stockholders’ Equity
Common stock, $0.001 par value, 500,000,000 shares authorized 14,116,832 and 12,063,834 shares issued and outstanding, respectively	14,117	12,064
Additional paid-in capital	40,780,707	38,662,340
Accumulated deficit	(35,804,106)	(35,123,343)
Stockholders’ equity	4,990,718	3,551,321
Non-controlling interest	127,535
Total Stockholders’ Equity	5,118,253	3,551,321
Total Liabilities and Stockholders’ Equity	34,003,506	19,500,202
Series A Convertible Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value		260
Series C Convertible Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	14,116,832	12,063,834
Common stock, shares outstanding	14,116,832	12,063,834
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	13,000,000
Preferred stock, shares outstanding	0	13,000,000
Series C Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 121,544,190	$ 51,060,589
Costs and expenses
Cost of revenue	108,074,782	44,890,610
General and administrative expenses	12,835,623	12,162,547
Total costs and expenses	120,910,405	57,053,157
Income (loss) from operations	633,785	(5,992,568)
Other income (expense)
Interest expense	(1,843,396)	(3,840,616)
Derivative expense		(1,775,057)
Change in fair value of derivative liabilities		1,806,763
Gain (loss) on investment in CenterCom	(89,082)	28,676
Gain on settlement of liabilities		1,469,641
Amortization of debt discount	(115,404)	(3,677,121)
Gain on deconsolidation of True Wireless		1,895,871
Settlement expense		(3,750,000)
Warrant modification expense		(74,476)
Gain on forgiveness of PPP loan - government	524,143
Other income	336,726	377,743
Total other income (expense) - net	(1,187,013)	(7,538,576)
Net loss including non-controlling interest	(553,228)	(13,531,144)
Non-controlling interest	127,535
Net loss available to common stockholders	$ (680,763)	$ (13,531,144)
Loss per share - basic and diluted	$ (0.05)	$ (3.09)
Weighted average number of shares - basic and diluted	12,395,364	4,381,709

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholder's Equity (Deficit) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 260	$ 722	$ 2,543	$ 10,862,708	$ (21,592,199)		$ (10,725,966)
Beginning balance, shares at Dec. 31, 2020	260,000	721,598	2,542,624
Conversion of debt into common stock - related party, shares			270,745				561,758
Exercise of warrants ($0.001/share)			$ 2	(2)
Exercise of warrants, shares			2,133
Non-controlling interest
Net loss					(13,531,144)		(13,531,144)
Stock issued for services rendered and recognition of share-based compensation ($5 - $14.05/share)			$ 13	3,562			3,575
Stock issued for services rendered and recognition of share based compensation, shares			13,411
Conversion of Series C, preferred stock into common stock		$ (722)	$ 3,608	(2,886)
Conversion of Series C, preferred stock into common stock, shares		(721,598)	3,607,980
Stock issued for cash ($4.30 - $8/share)			$ 4,862	21,294,800			21,299,662
Stock issued for cash, shares			4,862,247
Direct offering costs paid in connection with stock issued for cash				(2,222,952)			(2,222,952)
Stock and warrants issued with debt recorded as a debt discount			$ 18	2,645,872			2,645,890
Stock and warrants issued with debt recorded as a debt discount, shares			18,000
Conversion of debt ($.05 - $10.38/share)			$ 710	3,362,851			3,363,561
Conversion of debt, shares			709,674
Stock issued under make-whole arrangement ($5.60 - $6/share)			$ 15	90,386			90,401
Stock issued under make-whole arrangement, shares			15,147
Stock issued in connection with debt modification ($5.60 - $8/share)			$ 14	108,917			108,931
Stock issued in connection with debt modification, shares			13,916
Stock issued in settlement of liabilities ($4.50 - $15.99/share)			$ 277	1,997,700			1,997,977
Stock issued in settlement of liabilities, shares			276,702
Stock issued for acquisition of membership interest in ECS ($8.95/share)			$ 2	17,898			17,900
Stock issued for acquisition of membership interest in ECS, shares			2,000
Warrant modification expense				74,476			74,476
Forgiveness of accounts payable - CenterCom - related party				429,010			429,010
Ending balance, value at Dec. 31, 2021	$ 260		$ 12,064	38,662,340	(35,123,343)		3,551,321
Ending balance, shares at Dec. 31, 2021	260,000		12,063,834
Conversion of preferred stock to common stock - related parties	$ (260)		$ 1,300	(1,040)
Conversion of preferred stock to common stock - related parties, shares	(260,000)		1,300,000
Conversion of debt into common stock - related party			$ 271	1,086,142			$ 1,086,413
Conversion of debt into common stock - related party, shares							270,745
Stock issued for services			$ 50	103,450			$ 103,500
Stock issued for services, shares			50,000
Recognition of stock-based compensation - stock options				37,176			37,176
Stock issued as direct offering costs			$ 200	(200)
Stock issued as direct offering costs, shares			200,000
Stock issued to purchase software			$ 85	411,315			411,400
Stock issued to purchase software, shares			85,000
Warrants issued as debt issue costs				115,404			115,404
Warrants issued as interest expense				365,794			365,794
Exercise of warrants (cashless)			147	(147)
Exercise of warrants (cashless), shares			147,153
Exercise of warrants ($0.001/share)				473			473
Exercise of warrants, shares
Exercise of warrants, shares			100
Non-controlling interest						127,535	127,535
Net loss					(680,763)		(680,763)
Ending balance, value at Dec. 31, 2022			$ 14,117	$ 40,780,707	$ (35,804,105)	$ 127,535	$ 5,118,253
Ending balance, shares at Dec. 31, 2022			14,116,832

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholder's Equity (Deficit) (Parenthetical)	Dec. 31, 2021 $ / shares
Stock Issued for Service [Member] | Minimum [Member]
Shares issued, price per share	$ 5
Stock Issued for Service [Member] | Maximum [Member]
Shares issued, price per share	14.05
Stock Issued for Cash [Member] | Minimum [Member]
Shares issued, price per share	4.30
Stock Issued for Cash [Member] | Maximum [Member]
Shares issued, price per share	8
Common Stock [Member] | Minimum [Member]
Shares issued, price per share	5
Debt instrument, convertible, conversion price	0.05
Common Stock [Member] | Maximum [Member]
Shares issued, price per share	14.05
Debt instrument, convertible, conversion price	10.38
Stock Issued Under Make Hole Arrangement [Member] | Minimum [Member]
Shares issued, price per share	5.60
Stock Issued Under Make Hole Arrangement [Member] | Maximum [Member]
Shares issued, price per share	6
Stock Issued For Debt Modification [Member] | Minimum [Member]
Shares issued, price per share	5.60
Stock Issued For Debt Modification [Member] | Maximum [Member]
Shares issued, price per share	8
Stock Issued For Settlement Liabilities [Member] | Minimum [Member]
Shares issued, price per share	4.50
Stock Issued For Settlement Liabilities [Member] | Maximum [Member]
Shares issued, price per share	15.99
Stock Issued For Acquisition [Member]
Shares issued, price per share	8.95
Stock Issued For Warrants [Member]
Shares issued, price per share	$ 0.001

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net loss - including non-controlling interest	$ (553,228)	$ (13,531,144)
Adjustments to reconcile net loss to net cash provided by (used in) operations
Bad debt expense (recovery)	(59,485)	24,841
Provision for inventory obsolescence	51,718
Depreciation and amortization	933,384	759,383
Amortization of right-of-use assets	55,316	158,085
Amortization of debt discount/debt issue costs	115,404	3,677,121
Recognition of share-based compensation	140,676	3,575
Warrants issued for interest expense	365,794
Change in fair value of derivative liabilities		(1,806,763)
Derivative expense		1,775,057
Gain on settlement of liabilities		(1,443,016)
(Gain) loss on equity method investment - CenterCom	89,082	(28,676)
Gain on forgiveness of PPP loan	(524,143)	(371,664)
Gain on deconsolidation of subsidiary (True Wireless)		(1,895,871)
Warrant modification expense		74,476
(Increase) decrease in
Accounts receivable	(5,920,991)	(3,094,231)
Lifeline revenue - due from USAC		105,532
Inventory	(6,878,664)	(4,255,637)
Prepaids	(111,524)	5,605
Other		61,458
Increase (decrease) in
Accounts payable and accrued expenses	(812,227)	4,056,812
Accounts payable and accrued expenses - related party	966,468	757,429
Installment sale liability - net	(13,018,184)
Deferred revenue	(33,140)	(167,050)
Operating lease liability	(49,352)	(153,583)
Net cash provided by (used in) operating activities	793,272	(15,288,261)
Investing activities
Purchase of property and equipment	(11,402)	(51,408)
Capitalized internal use software development costs	(387,180)
Purchase of software	(300,000)
Acquisition of Torch, Inc.	(800,000)
Cash disposed in deconsolidation of subsidiary (True Wireless)		(325,316)
Net cash used in investing activities	(1,498,582)	(376,724)
Financing activities
Proceeds from stock and warrants issued for cash	473	21,299,662
Cash paid for direct offering costs		(2,222,952)
Proceeds from loans - related party		4,355,386
Repayments of loans - related party		(2,476,468)
Proceeds from notes payable	6,700,000	1,101,000
Repayments on notes payable	(5,231,251)	(1,377,257)
Proceeds from SBA notes		518,167
Repayments on SBA notes	(11,754)
Proceeds from convertible notes		2,550,000
Repayments on convertible notes - net of overpayment		(2,473,052)
Net cash provided by financing activities	1,457,468	21,274,486
Net increase in cash	752,158	5,609,501
Cash - beginning of year	6,283,496	673,995
Cash - end of year	7,035,654	6,283,496
Supplemental disclosure of cash flow information
Cash paid for interest	523,005	866,684
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities
Debt issue costs recorded in connection with notes payable	115,404
Stock issued to acquire software	411,400
Debt discount/issue costs recorded in connection with debt/derivative liabilities		2,748,084
Conversion of Series C, preferred stock into common stock		722
Gain on forgiveness of CenterCom AP - Related Party		429,010
Stock issued in settlement of liabilities		1,997,977
Conversion of debt into equity		3,363,561
Conversion of debt into equity - related party	1,086,413
Right-of-use asset obtained in exchange for new operating lease liability		515,848
Termination of ECS ROU lease		228,752
Stock issued in connection with debt modification		108,931
Stock issued under make-whole arrangement		90,401
Stock issued for acquisition of membership interest in ECS		17,900
Reclassification of SBA note payable - government to note payable	126,418
Reclassification of accrued interest - related party to note payable - related party	627,545	692,458
Deconsolidation of subsidiary (True Wireless)		$ 2,434,552

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 Organization and Nature of Operations SurgePays, Inc. (“SurgePays,” “SP,” “we,” “our” or “the Company”), and its operating subsidiaries, is a technology-driven company building a next generation supply chain software platform that can offer wholesale goods and services more cost efficiently than traditional and existing wholesale distribution models. The parent (SurgePays, Inc.) and subsidiaries are organized as follows: Schedule of Subsidiaries Company Name Incorporation Date State of Incorporation SurgePays, Inc. August 18, 2006 Tennessee KSIX Media, Inc. November 5, 2014 Nevada KSIX, LLC September 14, 2011 Nevada Surge Blockchain, LLC January 29, 2009 Nevada Injury Survey, LLC July 28, 2020 Nevada DigitizeIQ, LLC July 23, 2014 Illinois LogicsIQ, Inc. October 2, 2018 Nevada Surge Payments, LLC December 17, 2018 Nevada Surgephone Wireless, LLC August 29, 2019 Nevada SurgePays Fintech, Inc. August 22, 2019 Nevada True Wireless, Inc. * October 29, 2020 Oklahoma ECS Prepaid, LLC June 9, 2009 Missouri Central States Legal Services, Inc. August 1, 2003 Missouri Electronic Check Services, Inc. May 19, 1999 Missouri Torch Wireless ** January 29, 2019 Wyoming * Entity was disposed of on May 7, 2021. ** Effective January 1, 2022, the Company acquired Torch Wireless Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Liquidity and Management’s Plans As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2022, the Company had: ● Net loss available to common stockholders of $ 680,763 ● Net cash used in operations was $ 793,272 Additionally, at December 31, 2022, the Company had: ● Accumulated deficit of $ 35,804,106 ● Stockholders’ equity of $ 5,118,253 ● Working capital of $ 4,099,723 We manage liquidity risk by reviewing, on an ongoing basis, our sources of liquidity and capital requirements. The Company has cash on hand of $ 7,035,654 The Company has incurred significant losses since its inception 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 twelve months ended December 31, 2023, and our current capital structure including equity-based instruments and our obligations and debts. The Company believes it has sufficient cash resources on hand along with access to additional debt and/or equity-based capital from third parties and related parties as needed to meet its current obligations for a period that is one year from the issuance date of these financial statements. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Management’s strategic plans include the following: ● Continue the growth of the Affordable Connectivity Program revenue stream, ● Execution of business plan and significant revenue growth from prior period, ● Expand product and services offerings to a larger surrounding geographic area. ● Continuing to explore and execute prospective partnering or distribution opportunities; and ● Identifying unique market opportunities that represent potential positive short-term cash flow.

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 and Non-Controlling Interest These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. For entities that are consolidated, but not 100% owned, a portion of the income or loss and corresponding equity is allocated to owners other than the Company. The aggregate of the income or loss and corresponding equity that is not owned by us is included in Non-controlling Interests in the consolidated financial statements. Business Combinations The Company accounts for business acquisitions using the acquisition method of accounting, in accordance with which assets acquired and liabilities assumed are recorded at their respective fair values at the acquisition date. The fair value of the consideration paid, including contingent consideration, is assigned to the assets acquired and liabilities assumed based on their respective fair values. Goodwill represents the excess of the purchase price over the estimated fair values of the assets acquired and liabilities assumed. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s operating results. Effective January 1, 2022, the Company executed a management agreement with Torch Wireless (“Torch”). Generally, the Company was engaged to handle the following services: ● Oversee management of the business being conducted by Torch, ● Involved in the performance of Torch’s obligations under contracts regarding its business operations and maintenance of Torch’s customer relationships, ● Assist Torch with regulatory compliance, ● Manage all billing and collection functions, including the right to collect revenues related to Torch’s business operations, as part of the agreement, Torch may not participate in this function; and ● Manage all payment functions related to the business, including the right to disburse funds, as part of the agreement, Torch may not participate in this function Torch is a provider of subsidized mobile broadband services to consumers qualifying under the federal guidelines of the U.S. Federal Communication Commission’s Affordable Connectivity Program (“ACP”). The ACP provides the Company up to a $ 100 30 It was determined that the Company had acquired 100% At the time of acquisition, Torch had no significant assets or liabilities. The Company paid $ 800,000 800,000 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 At the time of acquisition, Torch had nominal revenues and losses. As a result, and given the immaterial nature of this acquisition, the Company has elected not to present any pro-forma financial information. In addition, the Company will pay the Sellers monthly residual payments for customers enrolled by the Company through December 31, 2022 of either $ 2 3 For the year ended December 31, 2022, the Company incurred expenses of $1,679,723 related to the residual payments. All expenses are included as a component of cost of goods sold. This transaction does not involve the purchase of a “significant amount of assets” as defined in the Instructions to Item 2.01 of Form 8-K. Additionally, the acquisition of Torch was not deemed to be significant at any level under SEC Regulation S-X 3.05 and does not require the presentation of any additional historical audits. For financial reporting purposes, at December 31, 2022, Torch has been consolidated into the Company’s consolidated statements of financial position, results of operations, and cash flows. At December 31, 2022 and 2021 goodwill was $ 1,666,782 866,782 There were no impairment losses for the years ended December 31, 2022 or 2021, respectively. Deconsolidation of Subsidiary In accordance with ASC Topic 810-10-40, a parent company must deconsolidate a subsidiary as of the date the parent ceases to have a controlling interest in that subsidiary and recognize a gain or loss in net income at that time. On May 7, 2021, the Company disposed of its subsidiary True Wireless, Inc. (“TW”), however we retained $ 1,097,659 1,077,659 20,000 20,000 In connection with the sale, the Company received an unsecured note receivable for $ 176,851 0.6% 10% 7,461 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Payments are scheduled as follows: Schedule of Receivables For the Year Ended December 31, 2022: 2023 $ 52,227 2024 89,532 2025 44,766 186,525 Less: amount representing interest (9,674 ) Total $ 176,851 As a result of the sale, we deconsolidated our entire ownership interest in TW from our consolidated financial statements on May 7, 2021, (the effective date of the sale agreement), and recognized a gain on deconsolidation of $ 1,895,871 Schedule of Deconsolidated Ownership Consideration Note receivable $ 176,851 Fair value of consideration received 176,851 Recognized amounts of identifiable assets sold and liabilities assumed by buyer: Cash 325,316 Lifeline revenue due from USAC 74,650 Inventory 107,089 Property and equipment - net 20,645 Operating lease - right of use asset - net 10,981 Total assets sold 538,681 Accounts payable and accrued expenses 1,183,850 Line of credit 912,870 Note payable - SBA government 150,000 Operating lease liability 10,981 Total liabilities assumed by buyer 2,257,701 Total net liabilities assumed by buyer 1,719,020 Gain on deconsolidation of True Wireless 1,895,871 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 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 multiple reportable segments. See Note 11 regarding segment disclosure. The SurgePhone and Torch Wireless business segment made up approximately 73 100 96 The SurgePhone and Torch Wireless business segment made up approximately 17 100 89 Customers in the United States accounted for 100 See Note 11 regarding segment disclosure. 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 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. Significant estimates during the years ended December 31, 2022 and 2021, respectively, include, allowance for doubtful accounts and other receivables, inventory reserves and classifications, valuation of loss contingencies, valuation of derivative liabilities, valuation of stock-based compensation, estimated useful lives related to intangible assets, capitalized internal-use software development costs, and property and equipment, implicit interest rate in right-of-use operating leases, uncertain tax positions, and the valuation allowance on deferred tax assets. Risks and Uncertainties The Company operates in an industry that is subject to intense competition and change in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 The Company has experienced, and in the future may experience, variability in sales and 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 distribution of the product. 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 under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, and accounts payable and accrued expenses – related party, are carried at historical cost. At December 31, 2022 and 2021, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments” Cash and Cash Equivalents and Concentration of Credit Risk For purposes of 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 2021, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents 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 Accounts Receivable Accounts receivable 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. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an 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. Allowance for doubtful accounts was $ 17,525 137,218 There was a bad debt recovery of $ 59,485 There was bad debt expense of $ 24,841 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations. Inventory Inventory primarily consists of tablets, cell phones and sim cards. Inventories are stated at the lower of cost or net realizable value using the average cost valuation method. During the years ended December 31, 2022 and 2021, the Company recorded a provision for inventory obsolescence of $ 51,718 0 At December 31, 2022 and 2021, the Company had inventory of $ 11,186,242 4,359,296 Impairment of Long-lived Assets including Internal Use Capitalized Software Costs 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. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 There were no Property and Equipment Property and equipment is 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 operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no impairment losses for the years ended December 31, 2022 and 2021, respectively. Internal Use Software Development Costs We capitalize certain internal use software development costs associated with creating and enhancing internally developed software related to our technology infrastructure. These costs include personnel and related employee benefits expenses for employees who are directly associated with and who devote time to software projects, and external direct costs of materials and services consumed in developing or obtaining the software. Software development costs that do not meet the qualification for capitalization, as further discussed below, are expensed as incurred and recorded in general and administrative expenses in the consolidated results of operations. Software development activities generally consist of three stages: (i) planning stage, (ii) application and infrastructure development stage, and (iii) post implementation stage. Costs incurred in the planning and post implementation stages of software development, including costs associated with the post-configuration training and repairs and maintenance of the developed technologies, are expensed as incurred. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 We capitalize costs associated with software developed for internal use when the planning stage is completed, management has authorized further funding for the completion of the project, and it is probable that the project will be completed and perform as intended. Costs incurred in the application and infrastructure development stages, including significant enhancements and upgrades, are capitalized. Capitalization ends once a project is substantially complete, and the software and technologies are ready for their intended purpose. There is judgment involved in estimating the stage of development as well as estimating time allocated to a particular project. A significant change in the time spent on each project could have a material impact on the amount capitalized and related amortization expense in subsequent periods. We amortize internal use software development costs using a straight-line method over a three-year estimated useful life, commencing when the software is ready for its intended use. The straight-line recognition method approximates the manner in which the expected benefit will be derived. We determined the life of internal use software based on historical software upgrades and replacement. On an ongoing basis, we assess if the estimated remaining useful lives of capitalized projects continue to be reasonable based on the remaining expected benefit and usage. If the remaining useful life of a capitalized project is revised, it is accounted for as a change in estimate and the remaining unamortized cost of the underlying asset is amortized prospectively over the updated remaining useful life. We also evaluate internal use software for abandonment and use that as a significant indicator for impairment on a quarterly basis. Right of Use Assets and Lease Obligations The Right of Use Asset and Lease Liability reflect the present value of the Company’s estimated future minimum lease payments over the lease term, which may include options that are reasonably assured of being exercised, discounted using a collateralized incremental borrowing rate. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Typically, renewal options are considered reasonably assured of being exercised if the associated asset lives of the building or leasehold improvements exceed that of the initial lease term, and the performance of the business remains strong. Therefore, the Right of Use Asset and Lease Liability may include an assumption on renewal options that have not yet been exercised by the Company. The Company’s operating leases contained renewal options that expire at various dates with no residual value guarantees. Future obligations relating to the exercise of renewal options is included in the measurement if, based on the judgment of management, the renewal option is reasonably certain to be exercised. Factors in determining whether an option is reasonably certain of exercise include, but are not limited to, the value of leasehold improvements, the value of the renewal rate compared to market rates, and the presence of factors that would cause a significant economic penalty to the Company if the option is not exercised. Management reasonably plans to exercise all options, and as such, all renewal options are included in the measurement of the right-of-use assets and operating lease liabilities. As the rate implicit in leases are not readily determinable, the Company uses an incremental borrowing rate to calculate the lease liability that represents an estimate of the interest rate the Company would incur to borrow on a collateralized basis over the term of a lease within a particular currency environment. See Note 9. Derivative Liabilities 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” Upon conversion of a note for shares of common stock where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives, and debt discounts, 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 Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. Debt Issue Cost Debt issuance cost paid to lenders, or third parties are amortized to interest expense in the consolidated statements of operations, over the life of the underlying debt instrument. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Revenue Recognition The Company recognizes revenue in accordance with ASC 606 to align revenue recognition more closely with the delivery of the Company’s services and will provide financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. To achieve this core principle, the Company applies the following five steps: 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, 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. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 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 December 31, 2021, respectively, 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. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. 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. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Recognize revenue when or as the Company satisfies a performance obligation The Company satisfies performance obligations either over time or at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The following reflects additional discussion regarding our revenue recognition policies for each of our material revenue streams. For each revenue stream we do not offer any returns, refunds or warranties, and no arrangements are cancellable. Additionally, all contract consideration is fixed and determinable at the initiation of the contract. Performance obligations for Torch, TW and LogicsIQ are satisfied when services are performed. Performance obligations for ECS and SB are satisfied at point of sale. For each revenue stream we only have a single performance obligation. Surge Phone Wireless (SPW) and Torch Wireless SPW and Torch Wireless are licensed to provide subsidized mobile broadband services through the FCC’s Affordable Connectivity Program (ACP) to qualifying low-income customers in all fifty states. Revenues are recognized when an ACP application is completed and accepted. Each month we reconcile subscriber usage to ensure the service was utilized. A monthly file is submitted to the Universal Service Administrative Company for review and approval, at which time we have completed our performance obligation and recognize accounts receivable and revenue. Revenues are recorded in the month when services were rendered, with payment typically received on the 28th of the following month. Surge Blockchain Revenues are generated through the sale of various products such as energy drinks, CBD products, and other top selling products in convenience store and bodega nationwide. At the time in which our products are sold at the store our performance obligation is considered complete. At point of sale, our web portal platform initiates an automated clearing house transaction (ACH) resulting in the recording revenue. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 LogicsIQ LogicsIQ is an enterprise software development company providing marketing business intelligence (“BI”), plaintiff generation and case load management solutions for law firms representing plaintiffs in Mass Tort legal cases. Revenues are earned from our lead generation and retained services offerings. Lead generation consist of sourcing leads, which requires us to drive traffic to our landing pages for a specific marketing campaign. We also achieve this in certain marketing campaigns by using third-party preferred vendors to meet the needs of our clients. Revenues are recognized at the time the lead is delivered to the client. If payment is received in advance of the delivery of services, it is included in deferred revenue, and subsequently recognized once the performance obligation has been completed. Retained service offerings consist of turning leads into a retained legal case. To provide this service to our customers, we qualify leads through verification of information collected during the lead generation process. Additionally, we further qualify these leads using a client questionnaire which assists in determining the services to be provided. The qualification process is completed using our call center operations. If payment is received in advance of the delivery of services, it is included in deferred revenue, and subsequently recognized once the performance obligation has been completed. At the time of delivery of leads and the creation of retained cases (customers are qualified at this point), our performance obligation has been completed and revenues are recognized. Arrangements with customers do not provide the customer with the right to take possession of our software or platform at any time. Once the advertising is delivered, it is non-refundable. Surge Fintech and ECS Revenues are generated through the sale of telecommunication products such as mobile phones, wireless top-up refills, and other mobile related products. At the time in which our products are sold through our online web portal (point of sale), our performance obligation is considered complete. At point of sale, our web portal platform initiates an automated clearing house transaction (ACH) resulting in the recording revenue. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 True Wireless (TW) (Former Subsidiary) TW was licensed to provide wireless services to qualifying low-income customers in five states. Revenues were recognized when a lifeline application was completed and accepted. Each month we reconciled subscriber usage to ensure the service was utilized. A monthly file was submitted to the Universal Service Administrative Company for review and approval, at which time we completed our performance obligation and recognized accounts receivable and revenue. Revenues were recorded in the month when services were rendered, with payment typically received on the 15 th TW was sold in May 2021 and was deconsolidated at the disposal date. Contract Liabilities (Deferred Revenue 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. At December 31, 2022 and 2021, the Company had deferred revenue of $ 243,110 276,250 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 The following represents the Company’s disaggregation of revenues for the years ended December 31, 2022 and 2021: Schedule of Disaggregation of Revenue from Contracts with Customers For the Year Ended December 31, 2022 2021 Revenue Revenue % of Revenues Revenue % of Revenues Surge Phone and Torch Wireless $ 88,351,547 72.69 % $ 7,289,239 14.28 % Surge Blockchain, LLC 112,911 0.09 % 138,106 0.27 % LogicsIQ, Inc. 16,760,656 13.79 % 17,846,698 34.95 % Surge Fintech & ECS 16,319,076 13.43 % 24,628,566 48.23 % True Wireless - 0.00 % 1,157,980 2.27 % Total Revenues $ 121,544,190 100 % $ 51,060,589 100 % Cost of Revenues Cost of revenues consists of purchased telecom services including data usage

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 3 – Property and Equipment Property and equipment consisted of the following: Schedule of Property and Equipment Estimated Useful Type December 31, 2022 December 31, 2021 Lives (Years) Computer equipment and software $ 1,006,286 $ 283,484 3 5 Furniture and fixtures 82,752 82,752 5 7 1,089,038 366,236 Less: accumulated depreciation/amortization (445,665 ) (165,788 ) Property and equipment - net $ 643,373 $ 200,448 In June 2022, the Company acquired software having a fair value of $ 711,400 300,000 85,000 411,400 4.84 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Depreciation and amortization expense for the years ended December 31, 2022 and 2021 was $ 279,877 67,125 5,019 These amounts are included as a component of general and administrative expenses in the accompanying consolidated statements of operations.

Intangibles

Intangibles	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles	Note 4 – Intangibles Intangibles consisted of the following: Schedule of Intangible Assets Estimated Useful Type December 31, 2022 December 31, 2021 Lives (Years) Proprietary Software $ 4,286,402 $ 4,286,402 7 Tradenames/trademarks 617,474 617,474 15 ECS membership agreement 465,000 465,000 1 Noncompetition agreement 201,389 201,389 2 Customer Relationships 183,255 183,255 5 5,753,520 5,753,520 Less: accumulated amortization (2,973,543 ) (2,320,036 ) Intangibles - net $ 2,779,977 $ 3,433,484 Amortization expense for the years ended December 31, 2022 and 2021 was $ 653,507 692,258 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Estimated amortization expense for each of the five (5) succeeding years is as follows: Schedule of Estimated Amortization Expenses For the Year Ended December 31: 2023 653,507 2024 653,507 2025 653,507 2026 653,507 2027 165,949 Total $ 2,779,977

Internal Use Software Developme

Internal Use Software Development Costs	12 Months Ended
	Dec. 31, 2022
Internal Use Software Development Costs
Internal Use Software Development Costs	Note 5 – Internal Use Software Development Costs Internal Use Software Development Costs consisted of the following: Schedule of Property Plant and Equipment Estimated Useful Type December 31, 2022 December 31, 2021 Life (Years) Internal Use Software Development Costs $ 387,180 $ - 3 Less: accumulated amortization - - Property and equipment - net $ 387,180 $ - Management has determined that all costs incurred in 2022 related to internal use software development costs related to the application and infrastructure development stage were completed at December 31, 2022. Amortization of these costs will begin in 2023. Based on the Company’s internal use software development costs at December 31, 2022, excluding projects that are not ready for their intended use with a value of $ 387,180 Schedule of Amortization Expenses 2023 129,060 2024 129,060 2025 129,060 Total $ 387,180 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt	Note 6 – Debt The following represents a summary of the Company’s notes payable – SBA government, notes payable – related parties, and notes payable, key terms, and outstanding balances at December 31, 2022 and 2021, respectively: Notes Payable – SBA government (1) Paycheck Protection Program - PPP Loan Pertaining to the Company’s eighteen (18) month loan and in accordance with the Paycheck Protection Program (“PPP”) and Conditional Loan Forgiveness, the promissory note evidencing the loan contains customary events of default relating to, among other things, payment defaults, breach of representations and warranties, or provisions of the promissory note. The occurrence of an event of default may result in the repayment of all amounts outstanding, collection of all amounts owing from the Company, and/or filing suit and obtaining judgment against the Company. Under the terms of the PPP loan program, all or a portion of this Loan may be forgiven upon request from Borrower to Lender, provided the Loan proceeds are used in accordance with the terms of the Coronavirus Aid, Relief and Economic Security Act (the “Act” or “CARES”), Borrower is not in default under the Loan or any of the Loan Documents, and Borrower has provided documentation to Lender supporting such request for forgiveness that includes verifiable information on Borrower’s use of the Loan proceeds, to Lender’s satisfaction, in its sole and absolute discretion. (2) Economic Injury Disaster Loan (“EIDL”) This program was made available to eligible borrowers in light of the impact of the COVID-19 pandemic and the negative economic impact on the Company’s business. Proceeds from the EIDL are to be used for working capital purposes. Installment payments, including principal and interest, are due monthly (beginning twelve (12) months from the date of the promissory note) in amounts ranging from $ 109 751 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Schedule of Notes Payable PPP EIDL EIDL PPP Terms SBA SBA SBA SBA Total Issuance dates of SBA loans April 2020 May 2020 July 2020 March 2021 Term 18 months 30 30 5 Maturity date October 2021 May 2050 July 2050 March 2026 Interest rate 1% 3.75% 3.75% 1% Collateral Unsecured Unsecured Unsecured Unsecured Conversion price N/A N/A N/A N/A Principal $ 498,082 $ 150,000 $ 486,600 $ 518,167 $ 1,652,849 Balance - December 31, 2020 $ 498,082 $ 150,000 $ 486,600 $ - $ 1,134,682 Gross proceeds - - - 518,167 518,167 Forgiveness of loan (371,664 ) - - - (371,664 ) 1 Deconsolidation of subsidiary (“TW”) - - (150,000 ) - (150,000 ) 2 Balance - December 31, 2021 126,418 150,000 336,600 518,167 1,131,185 Forgiveness of loan - - - (518,167 ) (518,167 ) 3 Repayments - (4,078 ) (7,676 ) - (11,754 ) Reclassification to note payable (126,418 ) - - - (126,418 ) Balance - December 31, 2022 $ - $ 145,922 $ 328,924 $ - $ 474,846 1 – During 2021, the Company received a partial forgiveness on a PPP loan totaling $ 377,743 , of which $ 371,664 was for principal and $ 6,079 Monthly payments are $3,566/month 2 – In connection with the deconsolidation of TW in 2021, $ 150,000 3 – During 2022, the Company received a forgiveness on a PPP loan totaling $ 524,143 , of which $ 518,167 was for principal and $ 5,976 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Notes Payable – Related Parties Schedule of Notes Payable 1 2 3 Loan Payable Loan Payable Loan Payable Terms Related Party Related Party Related Party Total Issuance dates of notes Various May 2020/January 2021 August 2021 Maturity date January 1, 2023/January 1, 2024 March 2021 August 2031 Interest rate 10% 15% 10% Collateral Unsecured Unsecured Unsecured Conversion price N/A N/A N/A Balance - December 31, 2020 $ 3,341,940 $ 147,500 $ - $ 3,489,440 Gross proceeds 3,825,000 63,000 467,385 4,355,385 Accrued interest included in note balance 692,458 - - 692,458 Conversion of debt into common stock (2,265,967 ) - - (2,265,967 ) Repayments - (210,500 ) - (210,500 ) Balance - December 31, 2021 5,593,431 - 467,385 6,060,816 Less: short term 1,553,799 - - 1,553,799 Long term $ 4,039,632 $ - $ 467,385 $ 4,507,017 Balance - December 31, 2021 $ 5,593,431 $ - $ 467,385 6,060,816 Conversion of debt into common stock (1,086,413 ) - - (1,086,413 ) Reclass of accrued interest to note payable 627,545 - - 627,545 Balance - December 31, 2022 5,134,563 - 467,385 5,601,948 Less: short term 1,108,150 - - 1,108,150 Long term $ 4,026,413 $ - $ 467,385 $ 4,493,798 1 Activity is with the Company’s Chief Executive Officer and Board Member (Kevin Brian Cox). Prior to September 30, 2021, these notes were either due on demand or had a specific due date. Additionally, these advances had interest rates from 6 % - 15 %. On September 30, 2021, all notes and related accrued interest were combined into two (2) new notes. The new notes had due dates of June 30, 2022 or January 1, 2023. In April 2022, the notes were extended to January 1, 2023 and January 1, 2024, respectively. All notes bear interest at 10%. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 In 2021, the Company included $ 692,458 561,758 4.30 2,415,560 2,265,967 149,593 2,415,560 In 2022, the Company included $ 627,545 270,745 4.01 1,086,413 1,086,413 2 Activity is with the Company’s former President, Chief Operating Officer and Board Member (Anthony Nuzzo). Mr. Nuzzo passed away in March 2022. 3 Activity is with David May, who is a Board Member. In January 2023, the Company repaid principal of $ 467,385 63,258 530,643 Notes Payable Schedule of Notes Payable 1 2 3 4 5 Terms Notes Payable Notes Payable Notes Payable Note Payable Notes Payable Note Payable Total Issuance dates of notes April/May 2022 April/June 2022 March 2022 2019 2021 2022 Maturity date October/November 2022 January/February 2023 March 2023 2020 2022 2025 Interest rate 19% 24% 19% 18% 10% 1.00% Default interest rate 26% N/A 26% 0% 0% 0% Collateral Unsecured All assets Unsecured Unsecured Unsecured Unsecured Warrants issued as debt discount/issue costs 36,000 N/A 15,000 N/A 2,406,250 N/A Balance - December 31, 2020 $ - $ - $ - $ 250,000 $ - $ - $ 250,000 Gross proceeds - - - - 1,101,000 - 1,101,000 Debt discount - - - - (672,254 ) - (672,254 ) Amortization of debt discount - - - - 698,511 - 698,511 Repayments - - - (250,000 ) (1,127,257 ) - (1,377,257 ) Balance - December 31, 2021 - - - - - - - Gross proceeds 1,200,000 5,000,000 500,000 - - - 6,700,000 Reclassification from SBA - PPP note payable - - - - - 126,418 126,418 Repayments (100,000 ) (5,000,000 ) (100,000 ) - - (31,251 ) (5,231,251 ) Debt issue costs (76,451 ) - (38,953 ) - - - (115,404 ) Amortization of debt issue costs 76,451 - 38,953 - - - 115,404 Balance - December 31, 2022 $ 1,100,000 $ - $ 400,000 $ - $ - $ 95,167 $ 1,595,167 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 1 - These notes were issued with 36,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and are amortized over the life of the debt. 2 - The Company executed a $ 5,000,000 , secured, revolving promissory note with a third party. The Company may draw down on the note at 80 % of eligible accounts receivable. The note was repaid in full in November 2022. See below secured revolving debt. 3 - These notes were issued with 15,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and were amortized over the life of the debt. Additionally, in 2022, the Company issued an additional 12,000 , three ( 3 ) year warrants, which have been treated as interest expense in connection with extending the maturity date for notes totaling $ 400,000 to March 2023. In October 2022, the Company repaid $ 100,000 . In March 2023, the remaining $ 400,000 4 - In the event of default, these notes were convertible at 75 % of the market price based upon the VWAP in the preceding 10 days. Debt discount on notes totaling $ 1,101,000 in principle included original issue discounts of $ 101,000 and debt discounts associated with warrants totaling $ 229,268 . Additionally, the Company computed a beneficial conversion feature of $ 341,986 . 5 – See Notes Payable – SBA government note summary 1. Secured Revolving Debt In April 2022, a maximum of $ 3,000,000 5,000,000 The notes accrued interest at a monthly rate of 2 24 80 The maximum amount outstanding under the loan was the lesser of $ 5,000,000 80 In 2022, the Company repaid the $ 5,000,000 46,027 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Convertible Notes Payable – Net Schedule of Notes Payable Convertible Convertible Terms Notes Payable Notes Payable Total Issuance dates of notes February 2020 - December 2020 January 2021 - March 2021 Maturity date February 2021 - September 2021 May 2021 - March 2022 Interest rate 10 14 5 12 Collateral Unsecured Unsecured Conversion price - A - B Balance - December 31, 2020 $ 1,516,170 $ - $ 1,516,170 Gross proceeds - 2,550,000 2,550,000 Debt discount - (2,460,829 ) (2,460,829 ) Amortization of debt discount 517,781 2,460,829 2,978,610 Repayments - cash - (2,550,000 ) D (2,550,000 ) Conversion to equity/debt modification (2,110,898 ) - (2,110,898 ) Reclassified to receivable 76,947 C - 76,947 Balance - December 31, 2021 $ - $ - $ - A - Convertible at 65 B - Convertible at 70 75 C - During 2021, the Company overpaid a note holder by $ 76,947 D - During 2021, the Company repaid the $ 2,550,000 2,300,000 120 465,239 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Line of Credit The Company had a $ 1,000,000 6 0 Debt Maturities The following represents the maturities of the Company’s various debt arrangements for each of the five (5) succeeding years and thereafter as follows: Schedule of Debt Maturities For the Year Ended December 31, Loans Payable - Notes Payable - Note Payable Total 2023 $ 1,108,150 $ - $ 1,542,033 $ 2,650,183 2024 4,493,798 - 42,455 4,536,253 2025 - - 10,679 10,679 2026 - - - - 2027 - - - - Thereafter - 474,846 - 474,846 Total $ 5,601,948 $ 474,846 $ 1,595,167 $ 7,671,961

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2022
Derivative Liabilities	Note 7 – Derivative Liabilities During 2021, the above convertible notes contained embedded conversion options with a conversion price that could result in issuing an undeterminable amount of future common stock to settle the host contract. Accordingly, the embedded conversion option is required to be bifurcated from the host instrument (convertible note) and treated as a liability, which is calculated at fair value, and marked to market at each reporting period. The Company used the binomial pricing model to estimate the fair value of its embedded conversion option liabilities with the following inputs: Schedule of Weighted Average Assumptions December 31, 2021 Expected term (years) 0.20 1 Expected volatility 143 291 % Expected dividends 0 % Risk free interest rate 0.03 0.09 % SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 A reconciliation of the beginning and ending balances for the derivative liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows at December 31, 2021: Summary of Changes in Fair Value Derivative liability - December 31, 2020 $ 1,357,528 Fair value at commitment date 1,877,250 Fair value mark to market adjustment (1,806,763 ) Gain on derivative liability upon related debt settled (1,428,015 ) Derivative liability - December 31, 2021 $ - Changes in fair value of derivative liabilities are included in other income (expense) in the accompanying consolidated statements of operations. During the years ended December 31, 2022 and 2021, the Company recorded a change in fair value of derivative liabilities of $ 0 1,806,763 In connection with bifurcating the embedded conversion option and accounting for this instrument at fair value, the Company computed a fair value on the commitment date, and upon the initial valuation of this instrument, determined that the fair value of the liability exceeded the proceeds of the debt host instrument. As a result, the Company recorded a debt discount at the maximum amount allowed (the face amount of the debt), which required the overage to be recorded as a derivative expense. For the years ended December 31, 2022 and 2021, the Company recorded a derivative expense of $ 0 1,775,057 During the year ended December 31, 2021, in connection with the repayment of convertible notes which contained embedded conversion features, the related derivative liabilities ceased to exist. During the years ended December 31, 2022 and 2021, the Company recorded a gain of $ 0 136,487 During the years ended December 31, 2022 and 2021, the Company recorded a gain of $ 0 1,469,641 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Fair Value of Financial Instruments	Note 8 – Fair Value of Financial Instruments The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made. The Company did not have any assets or liabilities measured at fair value on a recurring basis at December 31, 2022 and 2021, respectively.

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 Operating Lease We have entered into various operating lease agreements, including our corporate headquarters. We account for leases in accordance with ASC Topic 842: Leases, Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments over the lease term. Lease right-of-use assets and liabilities at commencement are initially measured at the present value of lease payments over the lease term. We generally use our incremental borrowing rate based on the information available at commencement to determine the present value of lease payments except when an implicit interest rate is readily determinable. We determine our incremental borrowing rate based on market sources including relevant industry data. We have lease agreements with lease and non-lease components and have elected to utilize the practical expedient to account for lease and non-lease components together as a single combined lease component, from both a lessee and lessor perspective with the exception of direct sales-type leases and production equipment classes embedded in supply agreements. From a lessor perspective, the timing and pattern of transfer are the same for the non-lease components and associated lease component and, the lease component, if accounted for separately, would be classified as an operating lease. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 We have elected not to present short-term leases on the balance sheet as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that we are reasonably certain to exercise. All other lease assets and lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of our leases do not provide an implicit rate of return, we used our incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. Our leases, where we are the lessee, do not include an option to extend the lease term. For purposes of calculating lease liabilities, lease term would include options to extend or terminate the lease when it is reasonably certain that we will exercise such options. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense, included as a component of general and administrative expenses, in the accompanying consolidated statements of operations. Certain operating leases provide for annual increases to lease payments based on an index or rate, our lease has no stated increase, payments were fixed at lease inception. We calculate the present value of future lease payments based on the index or rate at the lease commencement date. Differences between the calculated lease payment and actual payment are expensed as incurred. At December 31, 2022 and 2021, respectively, the Company has no financing leases as defined in ASC 842, “Leases.” The tables below present information regarding the Company’s operating lease assets and liabilities at December 31, 2022 and 2021, respectively: Schedule of Lease Expense For the Year Ended For the Year Ended December 31, 2022 December 31, 2021 Operating Leases $ 55,316 $ 170,962 Interest on lease liabilities 22,718 38,093 Total net lease cost $ 78,034 $ 209,055 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Information Related to Leases December 31, 2022 December 31, 2021 Operating leases Operating lease ROU assets - net $ 431,352 $ 486,668 Operating lease liabilities - current 39,490 49,352 Operating lease liabilities - non-current 399,413 438,903 Total operating lease liabilities $ 438,903 $ 488,255 Supplemental cash flow and other information related to leases was as follows: Schedule of Supplemental Cash Flow and Other Information Related to Leases For the Year Ended For the Year Ended December 31, 2022 December 31, 2021 Cash paid for amounts included in measurement of lease liabilities Operating cash flows from operating leases $ 49,352 $ 145,684 ROU assets obtained in exchange for lease liabilities Operating leases $ - $ 515,848 Weighted average remaining lease term (in years) Operating leases 7.49 8.25 Weighted average discount rate Operating leases 5 % 5 % Future minimum lease payments at December 31: Schedule of Future Minimum Payments 2023 60,294 2024 61,876 2025 63,460 Thereafter 353,485 Total lease payments 539,115 Less: amount representing interest (100,212 ) Total lease obligations $ 438,903 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 In May 2021, the Company and its landlord mutually agreed to terminate the outstanding lease for ECS. The Company had an outstanding ROU liability of $ 228,752 Contingencies – Legal Matters True Wireless and Surge Holdings - Terracom Litigation Global Reconnect, LLC and Terracom, Inc. v. Jonathan Coffman, Jerry Carroll, True Wireless, & Surge Holdings: In the Chancery Court of Hamilton County, TN, Docket # 20-00058, Filed Jan 21, 2020. On January 21, 2020, a complaint was filed related to a noncompetition dispute. Terracom believes Mr. Coffman and Mr. Carroll are in violation of their non-compete agreements by working for us and True Wireless, Inc. Oklahoma and Tennessee state law does not recognize non-compete agreements and are not usually enforced in the state courts of these states, as such we believe True Wireless has a strong case against Terracom. The matter is entering the discovery process. Both Mr. Carroll and Mr. Coffman are no longer working for True Wireless in sales. Mr. Carroll is off the payroll and Mr. Coffman works for SurgePays, Inc., but not in wireless sales. The complaint requests general damages plus fees and costs for tortious interference with a business relationship in their prayer for relief. They have made no written demand for damages at this point in time. The Company believes this matter is simply an anti-competitive attempt by Terracom to cause distress to True Wireless. The case was dismissed without prejudice by the Court on December 15, 2022. Surge Holdings – Juno Litigation Juno Financial v. AATAC and Surge Holdings Inc. AND Surge Holdings Inc. v. AATAC; Circuit Court of Hillsborough County, Florida, Case # 20-CA-2712 DIV A: Breach of Contract, Account Stated and Open Account claims against Surge by a factoring company. Surge has filed a cross-complaint against defendant AATAC for Breach of Contract, Account Stated, Open Account and Common Law Indemnity. Case is in discovery. Following analysis by our litigation counsel stating that there is a good defense, management has decided that a reserve is not necessary. SurgePays – Ambess Litigation On December 17, 2021, Ambess Enterprises, Inc. v SurgePays, Inc., Blair County Pa. case number 2021 GN 3222. Plaintiff alleges breach of contract and prays for damages of approximately $ 73,000.00 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 True Wireless and SurgePays – Litigation Blue Skies Connections, LLC, and True Wireless, Inc. v. SurgePays, Inc., et. al. nd rd Aliotta and Vasquesz v SurgePays – Litigation Robert Aliotta and Steve Vasquesz, on behalf of themselves and others similarly situated v. SurgePays, Inc. d/b/a Surge Logics 100,000.00 Demiray v. SurgePays, Inc. Meral Demiray v Surge Holdings, Inc. a/k/a SurgePays, Inc.: In the United States District Court for the Northern District of Illinois, Case # 22-cv-6591, filed November 23, 2022. Plaintiff filed a claim against SurgePays following her dismissal from her position as an employee of the company. Following negotiations among and between SurgePays, SurgePays’ insurance carrier and the Plaintiff, a settlement has been reached and documentation is currently being drafted for full settlement, release, and dismissal of the claim.

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	Note 10 – Stockholders’ Equity Reverse Stock Split On November 2, 2021, the Company effected a 1 for 50 reverse stock split of all classes of its stock At December 31, 2022, the Company had three (3) classes of stock: Common Stock - 500,000,000 - Par value - $ 0.001 - Voting at 1 vote per share SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Series A, Convertible Preferred Stock - 13,000,000 - none - Par value - $ 0.001 - Voting at 10 votes per share - Ranks senior to any other class of preferred stock - Dividends - none - Liquidation preference – none - Rights of redemption - none - Conversion into 1/10 of a share of common stock for each share held In 2022, all Series A, Preferred stockholders, representing 260,000 1,300,000 0 Series C, Convertible Preferred Stock - 1,000,000 - None - Par value - $ 0.001 - Voting at 250 votes per share - Ranks junior to any other class of preferred stock - Dividends – equal to the per share amount (as converted basis) as the common stockholders should the Board of Directors declare a dividend - Liquidation preference – original issue price plus any declared yet unpaid accrued dividends - Rights of redemption - none - Conversion into 250 shares of common stock for each share held In 2021, all Series C, Preferred stockholders, representing 721,598 3,607,980 0 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Equity Transactions for the Year Ended December 31, 2022 Stock Issued as Direct Offering Costs The Company issued 200,000 shares of common stock for services rendered in connection with the listing of our common stock on the Nasdaq Capital Market in 2021. As a result, the Company recorded the par value of the common stock issued with a corresponding charge to additional paid-in capital, resulting in a net effect of $0 to stockholders’ equity. Stock Issued for Acquisition of Software The Company acquired software having a fair value of $ 711,400 300,000 85,000 411,400 4.84 Exercise of Warrants (Cashless) The Company issued 147,153 498,750 0 Exercise of Warrants The Company issued 100 100 4.73 473 Equity Transactions for the Year Ended December 31, 2021 NASDAQ Listing On November 2, 2021, the Company was approved to be uplisted to NASDAQ. The common stock and warrants are traded on the Nasdaq Capital Market under the symbols SURG and SURGW, respectively. Stock Issued for Services The Company issued 13,411 99,436 5 14.05 Stock and Warrants Issued for Cash and Related Direct Offering Costs The Company issued an aggregate 4,862,247 21,294,800 4.30 8 2,222,952 19,076,710 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Of the 4,862,247 4,600,000 690,000 On November 4, 2021, the Company issued 4,600,000 one share of common stock and one warrant 690,000 4.30 19,786,900 19,780,000 4,600,000 4.30 6,900 690,000 0.01 4.73 3 In connection with the Company’s sale of common stock, the Company incurred direct offering costs of $ 2,222,952 19,076,710 On November 4, 2021, the Company issued 230,000 5 4.73 647,897 Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 118 % Expected dividends 0 % Risk free interest rate 0.53 % Since these warrants were issued as direct offering costs associated with the offering, the Company has accounted for these warrants as both a charge and increase to additional paid-in capital, resulting in a net effect on stockholders’ equity of $ 0 These 230,000 68,161 0 Exercise of Warrants The Company issued 2,133 0 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Stock and Warrants Issued as Debt Discount During 2021, the Company issued stock and warrants in connection with the issuance of debt and derivative liabilities totaling $ 3,562,829 18,000 137,500 3 8 2,645,890 102,194 2,748,084 Fair value of the warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 118 % Expected dividends 0 % Risk free interest rate 0.53 % Conversion of Debt The Company issued 709,674 3,363,561 0.05 10.38 Make-whole Arrangement The Company issued 15,147 90,401 5.60 6 Stock Issued for Debt Modification The Company issued 13,916 108,931 5.60 8 Stock Issued in Settlement of Liabilities The Company issued 276,702 1,997,977 4.50 15.99 1,469,641 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Stock Issued in Acquisition of Membership Interest in ECS On January 30, 2020, the Company entered into a Membership Interest Purchase Agreement and Stock Purchase Agreement with ECS Prepaid, ECS, CSLS and the Winfrey’s. Pursuant to the agreements, the Company acquired all the membership interests of ECS Prepaid and all of the issued and outstanding stock of each ECS and CSLS. The agreements provide that the consideration is to be paid by the Company through the issuance of 10,000 500 2,000 17,900 8.95 5,500 Stock Options Stock option transactions for the years ended December 31, 2022 and 2021 are summarized as follows: Schedule of Stock Option Transactions Weighted Weighted Weighted Average Average Average Remaining Aggregate Grant Number of Exercise Contractual Intrinsic Date Stock Options Options Price Term (Years) Value Fair Value Outstanding - December 31, 2020 17,004 $ 16.00 6.16 $ - $ - Vested and Exercisable - December 31, 2020 - $ - - $ - $ - Unvested and non-exercisable - December 31, 2020 17,004 $ 16.00 6.16 $ - $ - Granted - - $ - Exercised - - Cancelled/Forfeited - - Outstanding - December 31, 2021 17,004 $ 16.00 5.16 $ - $ - Vested and Exercisable - December 31, 2021 3,401 $ 16.00 5.16 $ - $ - Unvested and non-exercisable - December 31, 2021 13,603 $ 16.00 5.16 $ - $ - Granted - - $ - Exercised - - Cancelled/Forfeited - - Outstanding - December 31, 2022 17,004 $ 16.00 1.16 $ - $ - Vested and Exercisable - December 31, 2022 6,801 $ 16.00 1.16 $ - $ - Unvested and non-exercisable - December 31, 2022 10,203 $ 16.00 1.16 $ - $ - SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 During 2022 and 2021, 3,400 6,801 Compensation expense recorded for stock-based compensation is as follows for the years ended December 31, 2022 and 2021, was $ 37,176 37,176 As of December 31, 2022, compensation cost related to the unvested options not yet recognized was $ 43,370 Weighted average period in which compensation will vest (years) 1.16 Warrants Warrant activity for the years ended December 31, 2022 and 2021 are summarized as follows: Schedule of Warrants Activity Weighted Average Weighted Remaining Aggregate Number of Average Contractual Intrinsic Warrants Warrants Exercise Price Term (Years) Value Outstanding - December 31, 2020 194,317 $ 32.50 1.52 $ - Vested and Exercisable - December 31, 2020 194,317 $ 32.50 1.52 $ - Granted 5,935,450 $ 8.01 - - Exercised (2,133 ) $ 12.50 - - Cancelled/Forfeited (44,650 ) $ 23.49 - - Outstanding - December 31, 2021 6,082,984 $ 8.68 2.93 $ - Vested and Exercisable - December 31, 2021 5,852,984 $ 8.70 2.85 $ - Unvested - December 31, 2021 230,000 $ 8.00 4.85 $ - Granted 189,000 $ 4.73 - Exercised (498,850 ) $ 6.49 - Cancelled/Forfeited (91,743 ) $ 40.02 - Outstanding - December 31, 2022 5,681,392 $ 5.05 1.85 $ 10,026,387 Vested and Exercisable - December 31, 2022 5,681,392 $ 5.05 1.85 $ 10,026,387 Unvested - December 31, 2022 - $ - - $ - SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Warrant Transactions for the Year Ended December 31, 2022 Warrants Issued as Debt Issue Costs In connection with $ 1,700,000 51,000 115,404 The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 119 120 % Expected dividends 0 % Risk free interest rate 2.45 2.80 % Warrants Issued as Interest Expense A vendor increased the amount of credit the Company had for making purchases. In consideration of the increase, the Company issued 90,000 212,608 The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 120 % Expected dividends 0 % Risk free interest rate 2.71 % In 2022, the Company extended the due dates of certain notes payable totaling $ 1,600,000 48,000 153,186 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 116 119 % Expected dividends 0 % Risk free interest rate 4.13 4.25 % Warrant Transactions for the Year Ended December 31, 2021 During 2021, the Company granted 277,950 137,500 3 5 8 12 Additionally, in connection with the listing of our common stock on the Nasdaq Capital Market.., 5,290,000 230,000 230,000 6 68,161 In connection with the listing of our common stock on the Nasdaq Capital Market. 433,017 74,476 The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 5 Expected volatility 119 146 % Expected dividends 0 % Risk free interest rate 0.07 1.15 %

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Information	Note 11 – Segment Information Operating segments are defined as components of an enterprise about which separate financial information is available and evaluated regularly by the chief operating decision maker, or decision–making group, in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker is its Chief Executive Officer. The Company evaluated the performance of its operating segments based on revenue and operating loss. All data below is prior to intercompany eliminations. Segment information for the years ended December 31, 2022 and 2021, are as follows: SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Schedule of Operating Segments 2022 2021 For the Years Ended December 31, 2022 2021 Revenues Surge Phone and Torch Wireless $ 88,351,547 $ 7,289,239 Surge Blockchain, LLC 112,911 138,106 LogicsIQ, Inc. 16,760,656 17,846,698 Surge Fintech & ECS 16,319,076 24,628,566 True Wireless - 1,157,980 Surge Pays, Inc. - - Total $ 121,544,190 $ 51,060,589 Cost of revenues Surge Phone and Torch Wireless $ 76,130,286 $ 6,082,121 Surge Blockchain, LLC 2,517 1,377 LogicsIQ, Inc. 14,975,647 14,715,499 Surge Fintech & ECS 16,966,332 23,785,551 True Wireless - 306,062 Surge Pays, Inc. - - Total $ 108,074,782 $ 44,890,610 Operating expenses Surge Phone and Torch Wireless $ 299,406 $ 46,994 Surge Blockchain, LLC 53,571 12,025 LogicsIQ, Inc. 1,460,750 2,425,975 Surge Fintech & ECS 1,327,517 1,389,680 True Wireless - 615,013 Surge Pays, Inc. 9,694,379 7,672,860 Total $ 12,835,623 $ 12,162,547 Income (loss) from operations Surge Phone and Torch Wireless $ 11,921,855 $ 1,160,124 Surge Blockchain, LLC 56,823 124,704 LogicsIQ, Inc. 324,259 705,224 Surge Fintech & ECS (1,974,773 ) (546,665 ) True Wireless - 236,905 Surge Pays, Inc. (9,694,379 ) (7,672,860 ) Total $ 633,785 $ (5,992,568 ) SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Segment information for the Company’s assets and liabilities at December 31, 2022 and 2021, are as follows: December 31, 2022 December 31, 2021 Total Assets Surge Phone and Torch Wireless $ 27,239,365 $ (161,110 ) Surge Blockchain, LLC (550,782 ) (608,188 ) LogicsIQ, Inc. 2,500,499 1,284,562 Surge Fintech & ECS 1,906,212 3,870,409 True Wireless - - Surge Pays, Inc. 2,908,212 15,114,529 Total $ 34,003,506 $ 19,500,202 Total Liabilities Surge Phone and Torch Wireless $ 15,484,392 $ 5,773 Surge Blockchain, LLC 198,197 197,614 LogicsIQ, Inc. 2,619,521 2,056,886 Surge Fintech & ECS 58,919 48,346 True Wireless - - Surge Pays, Inc. 10,524,224 13,640,262 Total $ 28,885,253 $ 15,948,881

Installment Sale Liability

Installment Sale Liability	12 Months Ended
	Dec. 31, 2022
Installment Sale Liability
Installment Sale Liability	Note 12 – Installment Sale Liability Agreement In 2022, the Company executed a two-year (2) financing arrangement with Affordable Connectivity Financing (“ACF”, “Seller”) to receive up to $ 25,000,000 This agreement is based upon the Company submitting a purchase order and ACF approving the request. The Company may cancel the purchase order prior to ACF paying for the devices. The agreement may be extended by a period of one (1) year upon mutual consent Under the terms of the agreement, ACF is directly purchasing products and reselling to the Company at a markup. At December 31, 2022, the markup was 9.85 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Repayment Period Each installment sale contract shall be repaid over a period of nine (9) months. Security This arrangement is fully secured by all assets of the Company. Minimum Outstanding Balance 3 month rolling average of 70% of the installment sale credit amount. Prepayment Penalty The Company is subject to a cancellation fee of 3% during the first year and 2% during the second year. Administrative Fee The Company is required to pay $ 2,000 Default Rate For any unpaid amounts under this agreement, the Company is subject to a fee of 1.35% per month (16.2% annualized). Commitment Fee ACF charged a 2 5,000,000 For example, if the initial installment sale credit amount is $15,000,000, the credit availability fee would be $300,000 (2%). Any subsequent increase of $5,000,000 or more would result in an additional fee of $100,000 (2%). Commitment fees are paid over a period of 12 months as part of the Seller’s monthly invoicing. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Covenants At December 31, 2022, the Company was in compliance with all of the following ratios: 1. Company adjusted EBITDA, 2. Total Leverage Ratio, 3. Fixed Charge Coverage Ratio, 4. Minimum Subscriber Base; and 5. Minimum Liquidity Additionally, the Company is required to provide various data to the vendor on a periodic basis. The Company has not received notice from the vendor regarding any instances of non-compliance. Lockbox The Company will maintain a lockbox for the benefit of the Seller. Accounts Payable and Accrued Expenses At December 31, 2022 and 2021, the Company has recorded an installment sale liability of $ 13,018,184 0 During the years ended December 31, 2022 and 2021, the Company paid fees of $ 1,499,007 0 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 13 – Income Taxes The Company’s tax expense differs from the “expected” tax expense for the period (computed by applying the blended corporate rate and state tax rates of 26.14 Schedule of Components of Income Tax Expense (Benefit) December 31, 2022 December 31, 2021 Federal income tax benefit - 19.64 $ (134,000 ) $ (2,657,000 ) State income tax - 6.5 (44,000 ) (880,000 ) Non-deductible items 1,000 (495,000 ) Subtotal (177,000 ) (4,032,000 ) Change in valuation allowance 177,000 4,032,000 Income tax benefit $ - $ - The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at December 31, 2022 and 2021, respectively, are approximately as follows: Schedule of Deferred Tax Assets December 31, 2022 December 31, 2021 Bad debt $ 22,000 $ 6,000 (Gain) loss on investment in Centercom - related party 25,000 48,000 Amortization of ROU Assets (14,000 ) - Amortization of debt discount 404,000 434,000 Share based payments/option compensation (84,000 ) (47,000 ) Change in fair value of derivative liabilities (321,000 ) (321,000 ) Other - (2,000 ) Net operating loss carryforwards (8,869,000 ) (7,824,000 ) Total deferred tax assets (8,837,000 ) (7,706,000 ) Less: valuation allowance 8,837,000 7,706,000 Net deferred tax asset recorded $ - $ - Deferred tax assets and liabilities are computed by applying the federal and state income tax rates in effect to the gross amounts of temporary differences and other tax attributes, such as net operating loss carryforwards. In assessing if the deferred tax assets will be realized, the Company considers whether it is more likely than not that some or all of these deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which these deductible temporary differences reverse. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 During the year ended December 31, 2022, the valuation allowance increased by approximately $ 1,131,000 At December 31, 2022, the Company has federal and state net operating loss carryforwards, which are available to offset future taxable income, of approximately 33,935,000 8,869,000 These carryforwards may be subject to an annual limitation under Section 382 and 383 of the Internal Revenue Code of 1986, and similar state provisions if the Company experienced one or more ownership changes which would limit the amount of NOL and tax credit carryforwards that can be utilized to offset future taxable income and tax, respectively. In general, an ownership change, as defined by Section 382 and 383, results from transactions increasing ownership of certain stockholders or public groups in the stock of the corporation by more than fifty percentage points over a three- year period. The Company has not completed an IRC Section 382/383 analysis. If a change in ownership were to have occurred, NOL and tax credit carryforwards could be eliminated or restricted. If eliminated, the related asset would be removed from the deferred tax asset schedule with a corresponding reduction in the valuation allowance. Due to the existence of the valuation allowance, limitations created by future ownership changes, if any, will not impact the Company’s effective tax rate. The Company files corporate income tax returns in the United States and State of Tennessee jurisdictions. Due to the Company’s net operating loss posture, all tax years are open and subject to income tax examination by tax authorities. The Company’s policy is to recognize interest expense and penalties related to income tax matters as tax expense. At December 31, 2022 and 2021, respectively, there are no unrecognized tax benefits, and there were no significant accruals for interest related to unrecognized tax benefits or tax penalties.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 14 - Subsequent Events Employment Agreements The Company is currently finalizing amendments to the terms of its executive employment agreements with its Chief Executive Officer and Chief Financial Officer. Both agreements have been approved by the Board of Directors. These agreements are expected to be completed during the second quarter of 2023. Securities and Incentive Plan In March 2023, the Company’s shareholders approved the 2022 Plan (the “Plan”) initially approved, authorized and adopted by the Board of Directors in August 2022. The Plan provides for the following: 1. 3,500,000 2. An annual increase on the first day of each calendar year beginning January 1, 2023 and ending on January 31, 2031 equal to the lesser of: a. 10 b. Such smaller amount of common stock as determined by the Board of Directors. 3. The shares may be issued as follows to directors, officers, employees and consultants: a. Distribution equivalent rights b. Incentive share options c. Non-qualified share options d. Performance unit awards e. Restricted share awards f. Restricted share unit awards g. Share appreciation rights h. Tandem share appreciation rights i. Unrestricted share awards See Schedule 14A Information filed with the US Securities and Exchange Commission on January 19, 2023 for a complete detail of the Plan. Stock Issued For Services The Company issued 20,000 119,200 5.96

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation and Non-Controlling Interest	Principles of Consolidation and Non-Controlling Interest These consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated. For entities that are consolidated, but not 100% owned, a portion of the income or loss and corresponding equity is allocated to owners other than the Company. The aggregate of the income or loss and corresponding equity that is not owned by us is included in Non-controlling Interests in the consolidated financial statements.
Business Combinations	Business Combinations The Company accounts for business acquisitions using the acquisition method of accounting, in accordance with which assets acquired and liabilities assumed are recorded at their respective fair values at the acquisition date. The fair value of the consideration paid, including contingent consideration, is assigned to the assets acquired and liabilities assumed based on their respective fair values. Goodwill represents the excess of the purchase price over the estimated fair values of the assets acquired and liabilities assumed. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Significant judgments are used in determining fair values of assets acquired and liabilities assumed, as well as intangibles. Fair value and useful life determinations are based on, among other factors, estimates of future expected cash flows, and appropriate discount rates used in computing present values. These judgments may materially impact the estimates used in allocating acquisition date fair values to assets acquired and liabilities assumed, as well as the Company’s current and future operating results. Actual results may vary from these estimates which may result in adjustments to goodwill and acquisition date fair values of assets and liabilities during a measurement period or upon a final determination of asset and liability fair values, whichever occurs first. Adjustments to fair values of assets and liabilities made after the end of the measurement period are recorded within the Company’s operating results. Effective January 1, 2022, the Company executed a management agreement with Torch Wireless (“Torch”). Generally, the Company was engaged to handle the following services: ● Oversee management of the business being conducted by Torch, ● Involved in the performance of Torch’s obligations under contracts regarding its business operations and maintenance of Torch’s customer relationships, ● Assist Torch with regulatory compliance, ● Manage all billing and collection functions, including the right to collect revenues related to Torch’s business operations, as part of the agreement, Torch may not participate in this function; and ● Manage all payment functions related to the business, including the right to disburse funds, as part of the agreement, Torch may not participate in this function Torch is a provider of subsidized mobile broadband services to consumers qualifying under the federal guidelines of the U.S. Federal Communication Commission’s Affordable Connectivity Program (“ACP”). The ACP provides the Company up to a $ 100 30 It was determined that the Company had acquired 100% At the time of acquisition, Torch had no significant assets or liabilities. The Company paid $ 800,000 800,000 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 At the time of acquisition, Torch had nominal revenues and losses. As a result, and given the immaterial nature of this acquisition, the Company has elected not to present any pro-forma financial information. In addition, the Company will pay the Sellers monthly residual payments for customers enrolled by the Company through December 31, 2022 of either $ 2 3 For the year ended December 31, 2022, the Company incurred expenses of $1,679,723 related to the residual payments. All expenses are included as a component of cost of goods sold. This transaction does not involve the purchase of a “significant amount of assets” as defined in the Instructions to Item 2.01 of Form 8-K. Additionally, the acquisition of Torch was not deemed to be significant at any level under SEC Regulation S-X 3.05 and does not require the presentation of any additional historical audits. For financial reporting purposes, at December 31, 2022, Torch has been consolidated into the Company’s consolidated statements of financial position, results of operations, and cash flows. At December 31, 2022 and 2021 goodwill was $ 1,666,782 866,782 There were no impairment losses for the years ended December 31, 2022 or 2021, respectively.
Deconsolidation of Subsidiary	Deconsolidation of Subsidiary In accordance with ASC Topic 810-10-40, a parent company must deconsolidate a subsidiary as of the date the parent ceases to have a controlling interest in that subsidiary and recognize a gain or loss in net income at that time. On May 7, 2021, the Company disposed of its subsidiary True Wireless, Inc. (“TW”), however we retained $ 1,097,659 1,077,659 20,000 20,000 In connection with the sale, the Company received an unsecured note receivable for $ 176,851 0.6% 10% 7,461 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Payments are scheduled as follows: Schedule of Receivables For the Year Ended December 31, 2022: 2023 $ 52,227 2024 89,532 2025 44,766 186,525 Less: amount representing interest (9,674 ) Total $ 176,851 As a result of the sale, we deconsolidated our entire ownership interest in TW from our consolidated financial statements on May 7, 2021, (the effective date of the sale agreement), and recognized a gain on deconsolidation of $ 1,895,871 Schedule of Deconsolidated Ownership Consideration Note receivable $ 176,851 Fair value of consideration received 176,851 Recognized amounts of identifiable assets sold and liabilities assumed by buyer: Cash 325,316 Lifeline revenue due from USAC 74,650 Inventory 107,089 Property and equipment - net 20,645 Operating lease - right of use asset - net 10,981 Total assets sold 538,681 Accounts payable and accrued expenses 1,183,850 Line of credit 912,870 Note payable - SBA government 150,000 Operating lease liability 10,981 Total liabilities assumed by buyer 2,257,701 Total net liabilities assumed by buyer 1,719,020 Gain on deconsolidation of True Wireless 1,895,871 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021
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 multiple reportable segments. See Note 11 regarding segment disclosure. The SurgePhone and Torch Wireless business segment made up approximately 73 100 96 The SurgePhone and Torch Wireless business segment made up approximately 17 100 89 Customers in the United States accounted for 100 See Note 11 regarding segment disclosure.
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 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. Significant estimates during the years ended December 31, 2022 and 2021, respectively, include, allowance for doubtful accounts and other receivables, inventory reserves and classifications, valuation of loss contingencies, valuation of derivative liabilities, valuation of stock-based compensation, estimated useful lives related to intangible assets, capitalized internal-use software development costs, and property and equipment, implicit interest rate in right-of-use operating leases, uncertain tax positions, and the valuation allowance on deferred tax assets.
Risks and Uncertainties	Risks and Uncertainties The Company operates in an industry that is subject to intense competition and change in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 The Company has experienced, and in the future may experience, variability in sales and 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 distribution of the product. 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 under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values. The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, and accounts payable and accrued expenses – related party, are carried at historical cost. At December 31, 2022 and 2021, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. ASC 825-10 “Financial Instruments”
Cash and Cash Equivalents and Concentration of Credit Risk	Cash and Cash Equivalents and Concentration of Credit Risk For purposes of 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 2021, respectively, the Company did not have any cash equivalents. The Company is exposed to credit risk on its cash and cash equivalents 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
Accounts Receivable	Accounts Receivable Accounts receivable 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. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an 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. Allowance for doubtful accounts was $ 17,525 137,218 There was a bad debt recovery of $ 59,485 There was bad debt expense of $ 24,841 Bad debt expense (recovery) is recorded as a component of general and administrative expenses in the accompanying consolidated statements of operations.
Inventory	Inventory Inventory primarily consists of tablets, cell phones and sim cards. Inventories are stated at the lower of cost or net realizable value using the average cost valuation method. During the years ended December 31, 2022 and 2021, the Company recorded a provision for inventory obsolescence of $ 51,718 0 At December 31, 2022 and 2021, the Company had inventory of $ 11,186,242 4,359,296
Impairment of Long-lived Assets including Internal Use Capitalized Software Costs	Impairment of Long-lived Assets including Internal Use Capitalized Software Costs 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. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 There were no
Property and Equipment	Property and Equipment Property and equipment is 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 operations. Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no impairment losses for the years ended December 31, 2022 and 2021, respectively.
Internal Use Software Development Costs	Internal Use Software Development Costs We capitalize certain internal use software development costs associated with creating and enhancing internally developed software related to our technology infrastructure. These costs include personnel and related employee benefits expenses for employees who are directly associated with and who devote time to software projects, and external direct costs of materials and services consumed in developing or obtaining the software. Software development costs that do not meet the qualification for capitalization, as further discussed below, are expensed as incurred and recorded in general and administrative expenses in the consolidated results of operations. Software development activities generally consist of three stages: (i) planning stage, (ii) application and infrastructure development stage, and (iii) post implementation stage. Costs incurred in the planning and post implementation stages of software development, including costs associated with the post-configuration training and repairs and maintenance of the developed technologies, are expensed as incurred. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 We capitalize costs associated with software developed for internal use when the planning stage is completed, management has authorized further funding for the completion of the project, and it is probable that the project will be completed and perform as intended. Costs incurred in the application and infrastructure development stages, including significant enhancements and upgrades, are capitalized. Capitalization ends once a project is substantially complete, and the software and technologies are ready for their intended purpose. There is judgment involved in estimating the stage of development as well as estimating time allocated to a particular project. A significant change in the time spent on each project could have a material impact on the amount capitalized and related amortization expense in subsequent periods. We amortize internal use software development costs using a straight-line method over a three-year estimated useful life, commencing when the software is ready for its intended use. The straight-line recognition method approximates the manner in which the expected benefit will be derived. We determined the life of internal use software based on historical software upgrades and replacement. On an ongoing basis, we assess if the estimated remaining useful lives of capitalized projects continue to be reasonable based on the remaining expected benefit and usage. If the remaining useful life of a capitalized project is revised, it is accounted for as a change in estimate and the remaining unamortized cost of the underlying asset is amortized prospectively over the updated remaining useful life. We also evaluate internal use software for abandonment and use that as a significant indicator for impairment on a quarterly basis.
Right of Use Assets and Lease Obligations	Right of Use Assets and Lease Obligations The Right of Use Asset and Lease Liability reflect the present value of the Company’s estimated future minimum lease payments over the lease term, which may include options that are reasonably assured of being exercised, discounted using a collateralized incremental borrowing rate. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Typically, renewal options are considered reasonably assured of being exercised if the associated asset lives of the building or leasehold improvements exceed that of the initial lease term, and the performance of the business remains strong. Therefore, the Right of Use Asset and Lease Liability may include an assumption on renewal options that have not yet been exercised by the Company. The Company’s operating leases contained renewal options that expire at various dates with no residual value guarantees. Future obligations relating to the exercise of renewal options is included in the measurement if, based on the judgment of management, the renewal option is reasonably certain to be exercised. Factors in determining whether an option is reasonably certain of exercise include, but are not limited to, the value of leasehold improvements, the value of the renewal rate compared to market rates, and the presence of factors that would cause a significant economic penalty to the Company if the option is not exercised. Management reasonably plans to exercise all options, and as such, all renewal options are included in the measurement of the right-of-use assets and operating lease liabilities. As the rate implicit in leases are not readily determinable, the Company uses an incremental borrowing rate to calculate the lease liability that represents an estimate of the interest rate the Company would incur to borrow on a collateralized basis over the term of a lease within a particular currency environment. See Note 9.
Derivative Liabilities	Derivative Liabilities 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” Upon conversion of a note for shares of common stock where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives, and debt discounts, 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 Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date.
Debt Issue Cost	Debt Issue Cost Debt issuance cost paid to lenders, or third parties are amortized to interest expense in the consolidated statements of operations, over the life of the underlying debt instrument. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606 to align revenue recognition more closely with the delivery of the Company’s services and will provide financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. To achieve this core principle, the Company applies the following five steps: 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, 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. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 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 December 31, 2021, respectively, 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. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. 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. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Recognize revenue when or as the Company satisfies a performance obligation The Company satisfies performance obligations either over time or at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. The following reflects additional discussion regarding our revenue recognition policies for each of our material revenue streams. For each revenue stream we do not offer any returns, refunds or warranties, and no arrangements are cancellable. Additionally, all contract consideration is fixed and determinable at the initiation of the contract. Performance obligations for Torch, TW and LogicsIQ are satisfied when services are performed. Performance obligations for ECS and SB are satisfied at point of sale. For each revenue stream we only have a single performance obligation. Surge Phone Wireless (SPW) and Torch Wireless SPW and Torch Wireless are licensed to provide subsidized mobile broadband services through the FCC’s Affordable Connectivity Program (ACP) to qualifying low-income customers in all fifty states. Revenues are recognized when an ACP application is completed and accepted. Each month we reconcile subscriber usage to ensure the service was utilized. A monthly file is submitted to the Universal Service Administrative Company for review and approval, at which time we have completed our performance obligation and recognize accounts receivable and revenue. Revenues are recorded in the month when services were rendered, with payment typically received on the 28th of the following month. Surge Blockchain Revenues are generated through the sale of various products such as energy drinks, CBD products, and other top selling products in convenience store and bodega nationwide. At the time in which our products are sold at the store our performance obligation is considered complete. At point of sale, our web portal platform initiates an automated clearing house transaction (ACH) resulting in the recording revenue. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 LogicsIQ LogicsIQ is an enterprise software development company providing marketing business intelligence (“BI”), plaintiff generation and case load management solutions for law firms representing plaintiffs in Mass Tort legal cases. Revenues are earned from our lead generation and retained services offerings. Lead generation consist of sourcing leads, which requires us to drive traffic to our landing pages for a specific marketing campaign. We also achieve this in certain marketing campaigns by using third-party preferred vendors to meet the needs of our clients. Revenues are recognized at the time the lead is delivered to the client. If payment is received in advance of the delivery of services, it is included in deferred revenue, and subsequently recognized once the performance obligation has been completed. Retained service offerings consist of turning leads into a retained legal case. To provide this service to our customers, we qualify leads through verification of information collected during the lead generation process. Additionally, we further qualify these leads using a client questionnaire which assists in determining the services to be provided. The qualification process is completed using our call center operations. If payment is received in advance of the delivery of services, it is included in deferred revenue, and subsequently recognized once the performance obligation has been completed. At the time of delivery of leads and the creation of retained cases (customers are qualified at this point), our performance obligation has been completed and revenues are recognized. Arrangements with customers do not provide the customer with the right to take possession of our software or platform at any time. Once the advertising is delivered, it is non-refundable. Surge Fintech and ECS Revenues are generated through the sale of telecommunication products such as mobile phones, wireless top-up refills, and other mobile related products. At the time in which our products are sold through our online web portal (point of sale), our performance obligation is considered complete. At point of sale, our web portal platform initiates an automated clearing house transaction (ACH) resulting in the recording revenue. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 True Wireless (TW) (Former Subsidiary) TW was licensed to provide wireless services to qualifying low-income customers in five states. Revenues were recognized when a lifeline application was completed and accepted. Each month we reconciled subscriber usage to ensure the service was utilized. A monthly file was submitted to the Universal Service Administrative Company for review and approval, at which time we completed our performance obligation and recognized accounts receivable and revenue. Revenues were recorded in the month when services were rendered, with payment typically received on the 15 th TW was sold in May 2021 and was deconsolidated at the disposal date.
Contract Liabilities (Deferred Revenue	Contract Liabilities (Deferred Revenue 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. At December 31, 2022 and 2021, the Company had deferred revenue of $ 243,110 276,250 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 The following represents the Company’s disaggregation of revenues for the years ended December 31, 2022 and 2021: Schedule of Disaggregation of Revenue from Contracts with Customers For the Year Ended December 31, 2022 2021 Revenue Revenue % of Revenues Revenue % of Revenues Surge Phone and Torch Wireless $ 88,351,547 72.69 % $ 7,289,239 14.28 % Surge Blockchain, LLC 112,911 0.09 % 138,106 0.27 % LogicsIQ, Inc. 16,760,656 13.79 % 17,846,698 34.95 % Surge Fintech & ECS 16,319,076 13.43 % 24,628,566 48.23 % True Wireless - 0.00 % 1,157,980 2.27 % Total Revenues $ 121,544,190 100 % $ 51,060,589 100 %
Cost of Revenues	Cost of Revenues Cost of revenues consists of purchased telecom services including data usage and access to wireless networks. Additionally, prepaid phone cards, marketing services and advertising costs.
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 “Income Taxes”. Using that guidance, tax positions initially need to be recognized in the 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, respectively, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Company recognizes interest and penalties related to 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, respectively. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021
Investment – Former Related Party	Investment – Former Related Party On January 17, 2019, we announced the completion of an agreement to acquire a 40% Anthony N. Nuzzo, a director and officer and the holder of approximately 10% of our voting equity had a controlling interest in CenterCom Global. During 2022, Mr. Nuzzo passed away. See Form 8-K filed on March 24, 2022. The strategic partnership with CenterCom as a bilingual operations hub has powered our growth and revenue. CenterCom has been built to support the infrastructure required to rapidly scale in synergy and efficiency to support our sales growth, customer service and development. We account for this investment under the equity method. Investments accounted for under the equity method are recorded based upon the amount of our investment and adjusted each period for our share of the investee’s income or loss. All investments are reviewed for changes in circumstance or the occurrence of events that suggest an other than temporary event where our investment may not be recoverable. At December 31, 2022 and 2021, our investment in CenterCom was $ 354,206 443,288 During the years ended December 31, 2022 and 2021, we recognized a loss of $ 89,082 28,676 During 2021, CenterCom forgave $ 429,010
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the consolidated statements of operations. The Company recognized $ 259,393 661,238 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021
Stock-Based Compensation	Stock-Based Compensation The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” The Company uses the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. 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 Stock Warrants In connection with certain financing (debt or equity), 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 Company measures the fair value of warrants issued for compensation using the Black-Scholes option pricing model as of the measurement date. However, for warrants issued that meet the definition of a derivative liability, fair value is determined based upon the use of a binomial pricing model. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants (for services) are recorded at fair value and expensed over the requisite service period or at the date of issuance if there is not a service period. SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021
Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split	Basic and Diluted Earnings (Loss) per Share and Reverse Stock Split Pursuant to ASC 260-10-45, basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income 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 were as follows: Schedule of Diluted Net Income (Loss) Per Share December 31, 2022 December 31, 2021 Warrants 5,681,392 5,852,984 Stock options 6,801 3,401 Series A, convertible preferred stock (1) - 26,000 Total common stock equivalents 5,688,193 5,882,385 1 each share converts to 1/10 of a share of common stock Warrants and stock options included as common stock equivalents represent those that are vested and exercisable. See Note 10. Based on the potential common 500,000,000 ) to settle any potential exercises of common stock equivalents.
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. During the years ended December 31, 2022 and 2021, the Company incurred expenses with related parties in the normal course of business totaling $ 20,125,153 4,157,192 Schedule of Related Party Expenses 2022 2021 For the Years Ended December 31, 2022 2021 Related party expenses 321 Communications, Inc $ 16,035,093 $ 690,398 Axia Management, LLC - 95,415 Carddawg Investments, Inc. 166,356 64,488 CenterCom USA, Inc 2,759,763 2,089,101 Galaxy - 1,217,790 National Relief Telecom 1,163,941 - Total $ 20,125,153 $ 4,157,192 Total related party expenses $ 20,125,153 $ 4,157,192 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 The Company uses certain credit cards to pay expenses, these credit cards are in the names of certain of the Company’s officers and directors.
Recent Accounting Standards	Recent Accounting Standards Changes to accounting principles are established by the FASB in the form of Accounting Standards Updates (“ASU’s”) to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements issued through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the consolidated financial statements of the Company.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no material effect on the consolidated results of operations, stockholders’ equity, or cash flows.

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	The parent (SurgePays, Inc.) and subsidiaries are organized as follows: Schedule of Subsidiaries Company Name Incorporation Date State of Incorporation SurgePays, Inc. August 18, 2006 Tennessee KSIX Media, Inc. November 5, 2014 Nevada KSIX, LLC September 14, 2011 Nevada Surge Blockchain, LLC January 29, 2009 Nevada Injury Survey, LLC July 28, 2020 Nevada DigitizeIQ, LLC July 23, 2014 Illinois LogicsIQ, Inc. October 2, 2018 Nevada Surge Payments, LLC December 17, 2018 Nevada Surgephone Wireless, LLC August 29, 2019 Nevada SurgePays Fintech, Inc. August 22, 2019 Nevada True Wireless, Inc. * October 29, 2020 Oklahoma ECS Prepaid, LLC June 9, 2009 Missouri Central States Legal Services, Inc. August 1, 2003 Missouri Electronic Check Services, Inc. May 19, 1999 Missouri Torch Wireless ** January 29, 2019 Wyoming * Entity was disposed of on May 7, 2021. ** Effective January 1, 2022, the Company acquired Torch Wireless

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Receivables	Schedule of Receivables For the Year Ended December 31, 2022: 2023 $ 52,227 2024 89,532 2025 44,766 186,525 Less: amount representing interest (9,674 ) Total $ 176,851
Schedule of Deconsolidated Ownership	As a result of the sale, we deconsolidated our entire ownership interest in TW from our consolidated financial statements on May 7, 2021, (the effective date of the sale agreement), and recognized a gain on deconsolidation of $ 1,895,871 Schedule of Deconsolidated Ownership Consideration Note receivable $ 176,851 Fair value of consideration received 176,851 Recognized amounts of identifiable assets sold and liabilities assumed by buyer: Cash 325,316 Lifeline revenue due from USAC 74,650 Inventory 107,089 Property and equipment - net 20,645 Operating lease - right of use asset - net 10,981 Total assets sold 538,681 Accounts payable and accrued expenses 1,183,850 Line of credit 912,870 Note payable - SBA government 150,000 Operating lease liability 10,981 Total liabilities assumed by buyer 2,257,701 Total net liabilities assumed by buyer 1,719,020 Gain on deconsolidation of True Wireless 1,895,871
Schedule of Disaggregation of Revenue from Contracts with Customers	The following represents the Company’s disaggregation of revenues for the years ended December 31, 2022 and 2021: Schedule of Disaggregation of Revenue from Contracts with Customers For the Year Ended December 31, 2022 2021 Revenue Revenue % of Revenues Revenue % of Revenues Surge Phone and Torch Wireless $ 88,351,547 72.69 % $ 7,289,239 14.28 % Surge Blockchain, LLC 112,911 0.09 % 138,106 0.27 % LogicsIQ, Inc. 16,760,656 13.79 % 17,846,698 34.95 % Surge Fintech & ECS 16,319,076 13.43 % 24,628,566 48.23 % True Wireless - 0.00 % 1,157,980 2.27 % Total Revenues $ 121,544,190 100 % $ 51,060,589 100 %
Schedule of Diluted Net Income (Loss) Per Share	The following potentially dilutive equity securities outstanding as of December 31, 2022 and 2021 were as follows: Schedule of Diluted Net Income (Loss) Per Share December 31, 2022 December 31, 2021 Warrants 5,681,392 5,852,984 Stock options 6,801 3,401 Series A, convertible preferred stock (1) - 26,000 Total common stock equivalents 5,688,193 5,882,385 1 each share converts to 1/10 of a share of common stock
Schedule of Related Party Expenses	Schedule of Related Party Expenses 2022 2021 For the Years Ended December 31, 2022 2021 Related party expenses 321 Communications, Inc $ 16,035,093 $ 690,398 Axia Management, LLC - 95,415 Carddawg Investments, Inc. 166,356 64,488 CenterCom USA, Inc 2,759,763 2,089,101 Galaxy - 1,217,790 National Relief Telecom 1,163,941 - Total $ 20,125,153 $ 4,157,192 Total related party expenses $ 20,125,153 $ 4,157,192

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following: Schedule of Property and Equipment Estimated Useful Type December 31, 2022 December 31, 2021 Lives (Years) Computer equipment and software $ 1,006,286 $ 283,484 3 5 Furniture and fixtures 82,752 82,752 5 7 1,089,038 366,236 Less: accumulated depreciation/amortization (445,665 ) (165,788 ) Property and equipment - net $ 643,373 $ 200,448

Intangibles (Tables)

Intangibles (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangibles consisted of the following: Schedule of Intangible Assets Estimated Useful Type December 31, 2022 December 31, 2021 Lives (Years) Proprietary Software $ 4,286,402 $ 4,286,402 7 Tradenames/trademarks 617,474 617,474 15 ECS membership agreement 465,000 465,000 1 Noncompetition agreement 201,389 201,389 2 Customer Relationships 183,255 183,255 5 5,753,520 5,753,520 Less: accumulated amortization (2,973,543 ) (2,320,036 ) Intangibles - net $ 2,779,977 $ 3,433,484
Schedule of Estimated Amortization Expenses	Estimated amortization expense for each of the five (5) succeeding years is as follows: Schedule of Estimated Amortization Expenses For the Year Ended December 31: 2023 653,507 2024 653,507 2025 653,507 2026 653,507 2027 165,949 Total $ 2,779,977

Internal Use Software Develop_2

Internal Use Software Development Costs (Tables)	12 Months Ended
	Dec. 31, 2022
Internal Use Software Development Costs
Schedule of Property Plant and Equipment	Internal Use Software Development Costs consisted of the following: Schedule of Property Plant and Equipment Estimated Useful Type December 31, 2022 December 31, 2021 Life (Years) Internal Use Software Development Costs $ 387,180 $ - 3 Less: accumulated amortization - - Property and equipment - net $ 387,180 $ -
Schedule of Amortization Expenses	Schedule of Amortization Expenses 2023 129,060 2024 129,060 2025 129,060 Total $ 387,180

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Short-Term Debt [Line Items]
Schedule of Debt Maturities	The following represents the maturities of the Company’s various debt arrangements for each of the five (5) succeeding years and thereafter as follows: Schedule of Debt Maturities For the Year Ended December 31, Loans Payable - Notes Payable - Note Payable Total 2023 $ 1,108,150 $ - $ 1,542,033 $ 2,650,183 2024 4,493,798 - 42,455 4,536,253 2025 - - 10,679 10,679 2026 - - - - 2027 - - - - Thereafter - 474,846 - 474,846 Total $ 5,601,948 $ 474,846 $ 1,595,167 $ 7,671,961
Notes Payable [Member]
Short-Term Debt [Line Items]
Schedule of Notes Payable	Notes Payable Schedule of Notes Payable 1 2 3 4 5 Terms Notes Payable Notes Payable Notes Payable Note Payable Notes Payable Note Payable Total Issuance dates of notes April/May 2022 April/June 2022 March 2022 2019 2021 2022 Maturity date October/November 2022 January/February 2023 March 2023 2020 2022 2025 Interest rate 19% 24% 19% 18% 10% 1.00% Default interest rate 26% N/A 26% 0% 0% 0% Collateral Unsecured All assets Unsecured Unsecured Unsecured Unsecured Warrants issued as debt discount/issue costs 36,000 N/A 15,000 N/A 2,406,250 N/A Balance - December 31, 2020 $ - $ - $ - $ 250,000 $ - $ - $ 250,000 Gross proceeds - - - - 1,101,000 - 1,101,000 Debt discount - - - - (672,254 ) - (672,254 ) Amortization of debt discount - - - - 698,511 - 698,511 Repayments - - - (250,000 ) (1,127,257 ) - (1,377,257 ) Balance - December 31, 2021 - - - - - - - Gross proceeds 1,200,000 5,000,000 500,000 - - - 6,700,000 Reclassification from SBA - PPP note payable - - - - - 126,418 126,418 Repayments (100,000 ) (5,000,000 ) (100,000 ) - - (31,251 ) (5,231,251 ) Debt issue costs (76,451 ) - (38,953 ) - - - (115,404 ) Amortization of debt issue costs 76,451 - 38,953 - - - 115,404 Balance - December 31, 2022 $ 1,100,000 $ - $ 400,000 $ - $ - $ 95,167 $ 1,595,167 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 1 - These notes were issued with 36,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and are amortized over the life of the debt. 2 - The Company executed a $ 5,000,000 , secured, revolving promissory note with a third party. The Company may draw down on the note at 80 % of eligible accounts receivable. The note was repaid in full in November 2022. See below secured revolving debt. 3 - These notes were issued with 15,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and were amortized over the life of the debt. Additionally, in 2022, the Company issued an additional 12,000 , three ( 3 ) year warrants, which have been treated as interest expense in connection with extending the maturity date for notes totaling $ 400,000 to March 2023. In October 2022, the Company repaid $ 100,000 . In March 2023, the remaining $ 400,000 4 - In the event of default, these notes were convertible at 75 % of the market price based upon the VWAP in the preceding 10 days. Debt discount on notes totaling $ 1,101,000 in principle included original issue discounts of $ 101,000 and debt discounts associated with warrants totaling $ 229,268 . Additionally, the Company computed a beneficial conversion feature of $ 341,986 . 5 – See Notes Payable – SBA government note summary 1.
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Schedule of Notes Payable	Convertible Notes Payable – Net Schedule of Notes Payable Convertible Convertible Terms Notes Payable Notes Payable Total Issuance dates of notes February 2020 - December 2020 January 2021 - March 2021 Maturity date February 2021 - September 2021 May 2021 - March 2022 Interest rate 10 14 5 12 Collateral Unsecured Unsecured Conversion price - A - B Balance - December 31, 2020 $ 1,516,170 $ - $ 1,516,170 Gross proceeds - 2,550,000 2,550,000 Debt discount - (2,460,829 ) (2,460,829 ) Amortization of debt discount 517,781 2,460,829 2,978,610 Repayments - cash - (2,550,000 ) D (2,550,000 ) Conversion to equity/debt modification (2,110,898 ) - (2,110,898 ) Reclassified to receivable 76,947 C - 76,947 Balance - December 31, 2021 $ - $ - $ - A - Convertible at 65 B - Convertible at 70 75 C - During 2021, the Company overpaid a note holder by $ 76,947 D - During 2021, the Company repaid the $ 2,550,000 2,300,000 120 465,239
Related Party [Member]
Short-Term Debt [Line Items]
Schedule of Notes Payable	Notes Payable – Related Parties Schedule of Notes Payable 1 2 3 Loan Payable Loan Payable Loan Payable Terms Related Party Related Party Related Party Total Issuance dates of notes Various May 2020/January 2021 August 2021 Maturity date January 1, 2023/January 1, 2024 March 2021 August 2031 Interest rate 10% 15% 10% Collateral Unsecured Unsecured Unsecured Conversion price N/A N/A N/A Balance - December 31, 2020 $ 3,341,940 $ 147,500 $ - $ 3,489,440 Gross proceeds 3,825,000 63,000 467,385 4,355,385 Accrued interest included in note balance 692,458 - - 692,458 Conversion of debt into common stock (2,265,967 ) - - (2,265,967 ) Repayments - (210,500 ) - (210,500 ) Balance - December 31, 2021 5,593,431 - 467,385 6,060,816 Less: short term 1,553,799 - - 1,553,799 Long term $ 4,039,632 $ - $ 467,385 $ 4,507,017 Balance - December 31, 2021 $ 5,593,431 $ - $ 467,385 6,060,816 Conversion of debt into common stock (1,086,413 ) - - (1,086,413 ) Reclass of accrued interest to note payable 627,545 - - 627,545 Balance - December 31, 2022 5,134,563 - 467,385 5,601,948 Less: short term 1,108,150 - - 1,108,150 Long term $ 4,026,413 $ - $ 467,385 $ 4,493,798
Paycheck Protection Program And Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Schedule of Notes Payable	Schedule of Notes Payable PPP EIDL EIDL PPP Terms SBA SBA SBA SBA Total Issuance dates of SBA loans April 2020 May 2020 July 2020 March 2021 Term 18 months 30 30 5 Maturity date October 2021 May 2050 July 2050 March 2026 Interest rate 1% 3.75% 3.75% 1% Collateral Unsecured Unsecured Unsecured Unsecured Conversion price N/A N/A N/A N/A Principal $ 498,082 $ 150,000 $ 486,600 $ 518,167 $ 1,652,849 Balance - December 31, 2020 $ 498,082 $ 150,000 $ 486,600 $ - $ 1,134,682 Gross proceeds - - - 518,167 518,167 Forgiveness of loan (371,664 ) - - - (371,664 ) 1 Deconsolidation of subsidiary (“TW”) - - (150,000 ) - (150,000 ) 2 Balance - December 31, 2021 126,418 150,000 336,600 518,167 1,131,185 Forgiveness of loan - - - (518,167 ) (518,167 ) 3 Repayments - (4,078 ) (7,676 ) - (11,754 ) Reclassification to note payable (126,418 ) - - - (126,418 ) Balance - December 31, 2022 $ - $ 145,922 $ 328,924 $ - $ 474,846

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of Weighted Average Assumptions	The Company used the binomial pricing model to estimate the fair value of its embedded conversion option liabilities with the following inputs: Schedule of Weighted Average Assumptions December 31, 2021 Expected term (years) 0.20 1 Expected volatility 143 291 % Expected dividends 0 % Risk free interest rate 0.03 0.09 %
Summary of Changes in Fair Value	A reconciliation of the beginning and ending balances for the derivative liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows at December 31, 2021: Summary of Changes in Fair Value Derivative liability - December 31, 2020 $ 1,357,528 Fair value at commitment date 1,877,250 Fair value mark to market adjustment (1,806,763 ) Gain on derivative liability upon related debt settled (1,428,015 ) Derivative liability - December 31, 2021 $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Lease Expense	The tables below present information regarding the Company’s operating lease assets and liabilities at December 31, 2022 and 2021, respectively: Schedule of Lease Expense For the Year Ended For the Year Ended December 31, 2022 December 31, 2021 Operating Leases $ 55,316 $ 170,962 Interest on lease liabilities 22,718 38,093 Total net lease cost $ 78,034 $ 209,055
Schedule of Supplemental Information Related to Leases	Supplemental balance sheet information related to leases was as follows: Schedule of Supplemental Information Related to Leases December 31, 2022 December 31, 2021 Operating leases Operating lease ROU assets - net $ 431,352 $ 486,668 Operating lease liabilities - current 39,490 49,352 Operating lease liabilities - non-current 399,413 438,903 Total operating lease liabilities $ 438,903 $ 488,255
Schedule of Supplemental Cash Flow and Other Information Related to Leases	Supplemental cash flow and other information related to leases was as follows: Schedule of Supplemental Cash Flow and Other Information Related to Leases For the Year Ended For the Year Ended December 31, 2022 December 31, 2021 Cash paid for amounts included in measurement of lease liabilities Operating cash flows from operating leases $ 49,352 $ 145,684 ROU assets obtained in exchange for lease liabilities Operating leases $ - $ 515,848 Weighted average remaining lease term (in years) Operating leases 7.49 8.25 Weighted average discount rate Operating leases 5 % 5 %
Schedule of Future Minimum Payments	Future minimum lease payments at December 31: Schedule of Future Minimum Payments 2023 60,294 2024 61,876 2025 63,460 Thereafter 353,485 Total lease payments 539,115 Less: amount representing interest (100,212 ) Total lease obligations $ 438,903

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Stock Option Transactions	Stock option transactions for the years ended December 31, 2022 and 2021 are summarized as follows: Schedule of Stock Option Transactions Weighted Weighted Weighted Average Average Average Remaining Aggregate Grant Number of Exercise Contractual Intrinsic Date Stock Options Options Price Term (Years) Value Fair Value Outstanding - December 31, 2020 17,004 $ 16.00 6.16 $ - $ - Vested and Exercisable - December 31, 2020 - $ - - $ - $ - Unvested and non-exercisable - December 31, 2020 17,004 $ 16.00 6.16 $ - $ - Granted - - $ - Exercised - - Cancelled/Forfeited - - Outstanding - December 31, 2021 17,004 $ 16.00 5.16 $ - $ - Vested and Exercisable - December 31, 2021 3,401 $ 16.00 5.16 $ - $ - Unvested and non-exercisable - December 31, 2021 13,603 $ 16.00 5.16 $ - $ - Granted - - $ - Exercised - - Cancelled/Forfeited - - Outstanding - December 31, 2022 17,004 $ 16.00 1.16 $ - $ - Vested and Exercisable - December 31, 2022 6,801 $ 16.00 1.16 $ - $ - Unvested and non-exercisable - December 31, 2022 10,203 $ 16.00 1.16 $ - $ -
Schedule of Warrants Activity	Warrant activity for the years ended December 31, 2022 and 2021 are summarized as follows: Schedule of Warrants Activity Weighted Average Weighted Remaining Aggregate Number of Average Contractual Intrinsic Warrants Warrants Exercise Price Term (Years) Value Outstanding - December 31, 2020 194,317 $ 32.50 1.52 $ - Vested and Exercisable - December 31, 2020 194,317 $ 32.50 1.52 $ - Granted 5,935,450 $ 8.01 - - Exercised (2,133 ) $ 12.50 - - Cancelled/Forfeited (44,650 ) $ 23.49 - - Outstanding - December 31, 2021 6,082,984 $ 8.68 2.93 $ - Vested and Exercisable - December 31, 2021 5,852,984 $ 8.70 2.85 $ - Unvested - December 31, 2021 230,000 $ 8.00 4.85 $ - Granted 189,000 $ 4.73 - Exercised (498,850 ) $ 6.49 - Cancelled/Forfeited (91,743 ) $ 40.02 - Outstanding - December 31, 2022 5,681,392 $ 5.05 1.85 $ 10,026,387 Vested and Exercisable - December 31, 2022 5,681,392 $ 5.05 1.85 $ 10,026,387 Unvested - December 31, 2022 - $ - - $ -
Warrant One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Fair Value of Warrants	Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 118 % Expected dividends 0 % Risk free interest rate 0.53 %
Warrant Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Fair Value of Warrants	Fair value of the warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 118 % Expected dividends 0 % Risk free interest rate 0.53 %
Warrant Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Fair Value of Warrants	The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 119 120 % Expected dividends 0 % Risk free interest rate 2.45 2.80 %
Warrant Four [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Fair Value of Warrants	The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 120 % Expected dividends 0 % Risk free interest rate 2.71 %
Warrant Five [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Fair Value of Warrants	The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 Expected volatility 116 119 % Expected dividends 0 % Risk free interest rate 4.13 4.25 %
Warrant Six [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Fair Value of Warrants	The fair value of these warrants was determined using a Black-Scholes option pricing model with the following inputs: Schedule of Fair Value of Warrants Expected term (years) 3 5 Expected volatility 119 146 % Expected dividends 0 % Risk free interest rate 0.07 1.15 %

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Operating Segments	Segment information for the years ended December 31, 2022 and 2021, are as follows: SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Schedule of Operating Segments 2022 2021 For the Years Ended December 31, 2022 2021 Revenues Surge Phone and Torch Wireless $ 88,351,547 $ 7,289,239 Surge Blockchain, LLC 112,911 138,106 LogicsIQ, Inc. 16,760,656 17,846,698 Surge Fintech & ECS 16,319,076 24,628,566 True Wireless - 1,157,980 Surge Pays, Inc. - - Total $ 121,544,190 $ 51,060,589 Cost of revenues Surge Phone and Torch Wireless $ 76,130,286 $ 6,082,121 Surge Blockchain, LLC 2,517 1,377 LogicsIQ, Inc. 14,975,647 14,715,499 Surge Fintech & ECS 16,966,332 23,785,551 True Wireless - 306,062 Surge Pays, Inc. - - Total $ 108,074,782 $ 44,890,610 Operating expenses Surge Phone and Torch Wireless $ 299,406 $ 46,994 Surge Blockchain, LLC 53,571 12,025 LogicsIQ, Inc. 1,460,750 2,425,975 Surge Fintech & ECS 1,327,517 1,389,680 True Wireless - 615,013 Surge Pays, Inc. 9,694,379 7,672,860 Total $ 12,835,623 $ 12,162,547 Income (loss) from operations Surge Phone and Torch Wireless $ 11,921,855 $ 1,160,124 Surge Blockchain, LLC 56,823 124,704 LogicsIQ, Inc. 324,259 705,224 Surge Fintech & ECS (1,974,773 ) (546,665 ) True Wireless - 236,905 Surge Pays, Inc. (9,694,379 ) (7,672,860 ) Total $ 633,785 $ (5,992,568 ) SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2022 AND 2021 Segment information for the Company’s assets and liabilities at December 31, 2022 and 2021, are as follows: December 31, 2022 December 31, 2021 Total Assets Surge Phone and Torch Wireless $ 27,239,365 $ (161,110 ) Surge Blockchain, LLC (550,782 ) (608,188 ) LogicsIQ, Inc. 2,500,499 1,284,562 Surge Fintech & ECS 1,906,212 3,870,409 True Wireless - - Surge Pays, Inc. 2,908,212 15,114,529 Total $ 34,003,506 $ 19,500,202 Total Liabilities Surge Phone and Torch Wireless $ 15,484,392 $ 5,773 Surge Blockchain, LLC 198,197 197,614 LogicsIQ, Inc. 2,619,521 2,056,886 Surge Fintech & ECS 58,919 48,346 True Wireless - - Surge Pays, Inc. 10,524,224 13,640,262 Total $ 28,885,253 $ 15,948,881

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The Company’s tax expense differs from the “expected” tax expense for the period (computed by applying the blended corporate rate and state tax rates of 26.14 Schedule of Components of Income Tax Expense (Benefit) December 31, 2022 December 31, 2021 Federal income tax benefit - 19.64 $ (134,000 ) $ (2,657,000 ) State income tax - 6.5 (44,000 ) (880,000 ) Non-deductible items 1,000 (495,000 ) Subtotal (177,000 ) (4,032,000 ) Change in valuation allowance 177,000 4,032,000 Income tax benefit $ - $ -
Schedule of Deferred Tax Assets	The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at December 31, 2022 and 2021, respectively, are approximately as follows: Schedule of Deferred Tax Assets December 31, 2022 December 31, 2021 Bad debt $ 22,000 $ 6,000 (Gain) loss on investment in Centercom - related party 25,000 48,000 Amortization of ROU Assets (14,000 ) - Amortization of debt discount 404,000 434,000 Share based payments/option compensation (84,000 ) (47,000 ) Change in fair value of derivative liabilities (321,000 ) (321,000 ) Other - (2,000 ) Net operating loss carryforwards (8,869,000 ) (7,824,000 ) Total deferred tax assets (8,837,000 ) (7,706,000 ) Less: valuation allowance 8,837,000 7,706,000 Net deferred tax asset recorded $ - $ -

Schedule of Subsidiaries (Detai

Schedule of Subsidiaries (Details)	12 Months Ended
	Dec. 31, 2022
Entity incorporation, state or country code	NV
Surge Pays, Inc. [Member]
Name of subsidiary	SurgePays, Inc.
Incorporation date	Aug. 18, 2006
Entity incorporation, state or country code	TN
KSIX Media, Inc. [Member]
Name of subsidiary	KSIX Media, Inc.
Incorporation date	Nov. 05, 2014
Entity incorporation, state or country code	NV
KSIX, LLC [Member]
Name of subsidiary	KSIX, LLC
Incorporation date	Sep. 14, 2011
Entity incorporation, state or country code	NV
Surge Blockchain, LLC [Member]
Name of subsidiary	Surge Blockchain, LLC
Incorporation date	Jan. 29, 2009
Entity incorporation, state or country code	NV
Injury Survey, LLC [Member]
Name of subsidiary	Injury Survey, LLC
Incorporation date	Jul. 28, 2020
Entity incorporation, state or country code	NV
DigitizelIQ, LLC [Member]
Name of subsidiary	DigitizeIQ, LLC
Incorporation date	Jul. 23, 2014
Entity incorporation, state or country code	IL
LogicsIQ, Inc [Member]
Name of subsidiary	LogicsIQ, Inc.
Incorporation date	Oct. 02, 2018
Entity incorporation, state or country code	NV
Surge Payments, LLC [Member]
Name of subsidiary	Surge Payments, LLC
Incorporation date	Dec. 17, 2018
Entity incorporation, state or country code	NV
SurgePhone Wireless, LLC [Member]
Name of subsidiary	Surgephone Wireless, LLC
Incorporation date	Aug. 29, 2019
Entity incorporation, state or country code	NV
SurgePays Fintech, Inc [Member]
Name of subsidiary	SurgePays Fintech, Inc.
Incorporation date	Aug. 22, 2019
Entity incorporation, state or country code	NV
True Wireless, Inc. [Member]
Name of subsidiary	True Wireless, Inc.
Incorporation date	Oct. 29, 2020	[1]
Entity incorporation, state or country code	OK
ECS Prepaid, LLC [Member]
Name of subsidiary	ECS Prepaid, LLC
Incorporation date	Jun. 09, 2009
Entity incorporation, state or country code	MO
Central States Legal Services, Inc. [Member]
Name of subsidiary	Central States Legal Services, Inc.
Incorporation date	Aug. 01, 2003
Entity incorporation, state or country code	MO
Electronic Check Services, Inc. [Member]
Name of subsidiary	Electronic Check Services, Inc.
Incorporation date	May 19, 1999
Entity incorporation, state or country code	MO
Torch Wireless [Member]
Name of subsidiary	Torch Wireless
Incorporation date	Jan. 29, 2019	[2]
Entity incorporation, state or country code	WY
[1]Entity was disposed of on May 7, 2021.[2]Effective January 1, 2022, the Company acquired Torch Wireless

Organization and Nature of Op_3

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	$ 680,763	$ 13,531,144
Net cash used in operations	793,272	(15,288,261)
Accumulated deficit	35,804,106	35,123,343
Stockholders equity	5,118,253	$ 3,551,321	$ (10,725,966)
Working capital	4,099,723
Cash on hand	$ 7,035,654

Schedule of Receivables (Detail

Schedule of Receivables (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
2023	$ 52,227
2024	89,532
2025	44,766
Receivables, gross	186,525
Less: amount representing interest	(9,674)
Total	$ 176,851	$ 176,851

Schedule of Deconsolidated Owne

Schedule of Deconsolidated Ownership (Details) - USD ($)		12 Months Ended
	May 07, 2021	Dec. 31, 2022	Dec. 31, 2021
Multiemployer Plan [Line Items]
Gain on deconsolidation	$ 1,895,871		$ 1,895,871
Note receivable		176,851	176,851
Operating lease - right of use asset - net		431,352	486,668
Note payable - SBA government		186,525
Operating lease liability		$ 438,903	$ 488,255
True Wireless, Inc. [Member]
Multiemployer Plan [Line Items]
Gain on deconsolidation	1,895,871
Note receivable	176,851
Fair value of consideration received	176,851
Cash	325,316
Lifeline revenue due from USAC	74,650
Inventory	107,089
Property and equipment - net	20,645
Operating lease - right of use asset - net	10,981
Total assets sold	538,681
Accounts payable and accrued expenses	1,183,850
Line of credit	912,870
Note payable - SBA government	150,000
Operating lease liability	10,981
Total liabilities assumed by buyer	2,257,701
Total net liabilities assumed by buyer	$ 1,719,020

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue from Contracts with Customers (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total revenue	$ 121,544,190	$ 51,060,589
Percentage of revenues	100%	100%
Surge Phone and Torck Wireless [Member]
Total revenue	$ 88,351,547	$ 7,289,239
Percentage of revenues	72.69%	14.28%
Surge Blockchain, LLC [Member]
Total revenue	$ 112,911	$ 138,106
Percentage of revenues	0.09%	0.27%
LogicsIQ, Inc [Member]
Total revenue	$ 16,760,656	$ 17,846,698
Percentage of revenues	13.79%	34.95%
Surge Fintech and ECS [Member]
Total revenue	$ 16,319,076	$ 24,628,566
Percentage of revenues	13.43%	48.23%
True Wireless, Inc. [Member]
Total revenue		$ 1,157,980
Percentage of revenues	0%	2.27%

Schedule of Diluted Net Income

Schedule of Diluted Net Income (Loss) Per Share (Details) - shares		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents		5,688,193	5,882,385
Common Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents		5,681,392	5,852,984
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents		6,801	3,401
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	[1]		26,000
[1]each share converts to 1/10 of a share of common stock

Schedule of Related Party Expen

Schedule of Related Party Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Total related party expenses	$ 20,125,153	$ 4,157,192
Three Two One Communications Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Total related party expenses	16,035,093	690,398
Axia Management L L C [Member]
Defined Benefit Plan Disclosure [Line Items]
Total related party expenses		95,415
Carddawg Investments Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Total related party expenses	166,356	64,488
Center Com U S A Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Total related party expenses	2,759,763	2,089,101
Galaxy [Member]
Defined Benefit Plan Disclosure [Line Items]
Total related party expenses		1,217,790
National Relief Telecom [Member]
Defined Benefit Plan Disclosure [Line Items]
Total related party expenses	$ 1,163,941

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	May 07, 2021	Jan. 17, 2019
Product Information [Line Items]
Reimbursement cost	$ 100
Reimbursement cost per customer	30
Payments to acquire businesses	800,000
Goodwill	1,666,782	866,782
Retained liabilities	28,885,253	15,948,881
Forgiven amount	524,143	377,743
Unsecured note receivable	176,851	176,851
Insured by FDIC		250,000
Allowance for doubtful accounts	17,525	137,218
Bad debt expense	59,485	(24,841)
Bad debt expense	(59,485)	24,841
Inventory write-down	51,718
Inventory, net	11,186,242	4,359,296
Impairment loss	0	0
Deferred revenue	243,110	276,250
Investments	354,206	443,288
Gain on investment	(89,082)	28,676
Accounts payable		429,010
Advertising expenses	$ 259,393	$ 661,238
Authorized shares	500,000,000	500,000,000
Expenses with related parties	$ 20,125,153	$ 4,157,192
Customer Concentration Risk [Member] | Surge Phone and Torck Wireless [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Concentrations risk percentage	73%	17%
Customer Concentration Risk [Member] | Federal Communications Commission [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Concentrations risk percentage	100%	100%
Customer Concentration Risk [Member] | Federal Communications Commission [Member] | Accounts Receivable [Member]
Product Information [Line Items]
Concentrations risk percentage	96%	89%
True Wireless, Inc. [Member]
Product Information [Line Items]
Retained liabilities			$ 1,097,659
Accounts payable and accrued expenses			1,077,659
Related party loans			$ 20,000
Forgiven amount		$ 20,000
Unsecured note receivable	$ 176,851
Interest rate	0.60%
Default interest rate	10%
Repayment of principal and interest	$ 7,461
Customer One [Member]
Product Information [Line Items]
Residual payments	2
Customer Two [Member]
Product Information [Line Items]
Residual payments	$ 3
Customer [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Product Information [Line Items]
Concentrations risk percentage	100%
Torch Wireless Inc [Member]
Product Information [Line Items]
Payments to acquire businesses	$ 800,000
Goodwill	$ 800,000
CenterCom Global [Member]
Product Information [Line Items]
Equity method investment ownership percentage				40%
Torch Wireless Inc [Member]
Product Information [Line Items]
Percentage of business acquisition	100%

Schedule of Property and Equipm

Schedule of Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Computer Equipment and Software	$ 1,006,286	$ 283,484
Furniture and Fixtures	82,752	82,752
Property and equipment, gross	1,089,038	366,236
Less: Accumulated Depreciation	(445,665)	(165,788)
Property and equipment, net	$ 643,373	$ 200,448
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Software acquire fair value	$ 711,400
Payments for software	$ 300,000
Purchase of assets, shares	85,000
Purchase of assets, value	$ 411,400
Price per share	$ 4.84
Depreciation expense	$ 279,877	$ 67,125
True Wireless, Inc. [Member]
Depreciation expense	$ 5,019

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 5,753,520	$ 5,753,520
Less: Accumulated depreciation	(2,973,543)	(2,320,036)
Intangible assets	2,779,977	3,433,484
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 4,286,402	4,286,402
Weighted average remaining useful lives	7 years
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 617,474	617,474
Weighted average remaining useful lives	15 years
ECS Membership Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 465,000	465,000
Weighted average remaining useful lives	1 year
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 201,389	201,389
Weighted average remaining useful lives	2 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 183,255	$ 183,255
Weighted average remaining useful lives	5 years

Schedule of Estimated Amortizat

Schedule of Estimated Amortization Expenses (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 653,507
2024	653,507
2025	653,507
2026	653,507
2027	165,949
Total	$ 2,779,977	$ 3,433,484

Intangibles (Details Narrative)

Intangibles (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 653,507	$ 692,258

Schedule of Property Plant and

Schedule of Property Plant and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Internal Use Software Development Costs	$ 1,089,038	$ 366,236
Less: accumulated amortization
Property and equipment, net	387,180
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Internal Use Software Development Costs	$ 387,180
Estimated Useful Life (Years)	3 years

Schedule of Amortization Expens

Schedule of Amortization Expenses (Details)	Dec. 31, 2022 USD ($)
Internal Use Software Development Costs
2023	$ 129,060
2024	129,060
2025	129,060
Total	$ 387,180

Internal Use Software Develop_3

Internal Use Software Development Costs (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Amortization expenses	$ 387,180

Schedule of Notes Payable (Deta

Schedule of Notes Payable (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021
Short-Term Debt [Line Items]
Principal balance		$ 1,652,849
Balance - December 31, 2021		1,131,185		$ 1,134,682
Gross proceeds				518,167
Forgiveness of loan		(518,167)	[1]	(371,664)	[2]
Deconsolidation of subsidiary	[3]			(150,000)
Repayments - cash		(11,754)
Reclassified to receivable		(126,418)
Balance December 31, 2022		474,846		1,131,185
Long term		$ 7,671,961
Warrants issued as discount/issue costs		12,000
Amortization of debt discount		$ 115,404		3,677,121
Debt issue costs		$ (115,404)
Notes Payable One [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[4]	April/May 2022
Maturity date	[4]	October/November 2022
Interest rate	[4]	19%
Collateral	[4]	Unsecured
Gross proceeds	[4]	$ 1,200,000
Repayments - cash	[4]	$ (100,000)
Default interest rate	[4]	26%
Warrants issued as discount/issue costs	[4]	36,000
Balance - December 31, 2021	[4]
Debt discount	[4]
Amortization of debt discount	[4]
Reclassification from SBA - PPP note payable	[4]
Debt issue costs	[4]	(76,451)
Amortization of debt issue costs	[4]	76,451
Balance - December 31, 2022	[4]	$ 1,100,000
Notes Payable Two [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[5]	April/June 2022
Maturity date	[5]	January/February 2023
Interest rate	[5]	24%
Collateral	[5]	All assets
Gross proceeds	[5]	$ 5,000,000
Repayments - cash	[6]	(100,000)
Balance - December 31, 2021	[5]
Debt discount	[5]
Amortization of debt discount	[5]
Reclassification from SBA - PPP note payable	[5]
Debt issue costs	[5]
Amortization of debt issue costs	[5]
Balance - December 31, 2022	[5]
Notes Payable Three [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[6]	March 2022
Maturity date	[6]	March 2023
Interest rate	[6]	19%
Collateral	[6]	Unsecured
Gross proceeds	[6]	$ 500,000
Repayments - cash	[5]	$ (5,000,000)
Default interest rate	[6]	26%
Warrants issued as discount/issue costs	[6]	15,000
Balance - December 31, 2021	[6]
Debt discount	[6]
Amortization of debt discount	[6]
Reclassification from SBA - PPP note payable	[6]
Debt issue costs	[6]	(38,953)
Amortization of debt issue costs	[6]	38,953
Balance - December 31, 2022	[6]	$ 400,000
Notes Payable [Member]
Short-Term Debt [Line Items]
Issuance dates of notes		2019
Maturity date		2020
Interest rate		18%
Collateral	[6]	Unsecured
Gross proceeds
Repayments - cash				(250,000)
Long term		$ 1,595,167
Default interest rate		0%
Balance - December 31, 2021				250,000
Debt discount
Amortization of debt discount
Reclassification from SBA - PPP note payable
Debt issue costs
Amortization of debt issue costs
Balance - December 31, 2022
Notes Payable Four [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[7]	2021
Maturity date	[7]	2022
Interest rate	[7]	10%
Gross proceeds	[7]			1,101,000
Repayments - cash	[7]			(1,127,257)
Default interest rate	[7]	0%
Warrants issued as discount/issue costs	[7]	2,406,250
Balance - December 31, 2021	[7]
Debt discount	[7]			(672,254)
Amortization of debt discount	[7]			698,511
Reclassification from SBA - PPP note payable	[7]
Debt issue costs	[7]
Amortization of debt issue costs	[7]
Balance - December 31, 2022	[7]
Notes Payable Five [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[8]	2022
Maturity date	[8]	2025
Interest rate	[8]	1%
Collateral	[8]	Unsecured
Gross proceeds	[8]
Repayments - cash	[8]	$ (31,251)
Default interest rate	[8]	0%
Balance - December 31, 2021	[8]
Debt discount	[8]
Amortization of debt discount	[8]
Reclassification from SBA - PPP note payable	[8]	126,418
Debt issue costs	[8]
Amortization of debt issue costs	[8]
Balance - December 31, 2022	[8]	95,167
Total Notes Payable [Member]
Short-Term Debt [Line Items]
Gross proceeds		6,700,000		1,101,000
Repayments - cash	[5]			(1,377,257)
Balance - December 31, 2021				250,000
Debt discount				(672,254)
Amortization of debt discount				698,511
Reclassification from SBA - PPP note payable		126,418
Debt issue costs		(5,231,251)
Amortization of debt issue costs	[6]	115,404
Balance - December 31, 2022		$ 1,595,167
Convertible Notes Payable Two [Member]
Short-Term Debt [Line Items]
Issuance dates of notes		February 2020 - December 2020
Maturity date		February 2021 - September 2021
Collateral		Unsecured
Gross proceeds
Repayments - cash
Reclassified to receivable	[9]			76,947
Debt discount
Amortization of debt discount				517,781
Conversion price
Beginning balance				1,516,170
Conversion to equity/debt modification				(2,110,898)
Ending balance
Convertible Notes Payable Two [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Interest rate		10%
Convertible Notes Payable Two [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Interest rate		14%
Convertible Notes Payable Three [Member]
Short-Term Debt [Line Items]
Issuance dates of notes		January 2021 - March 2021
Maturity date		May 2021 - March 2022
Collateral		Unsecured
Gross proceeds				2,550,000
Repayments - cash	[10]			(2,550,000)
Reclassified to receivable
Debt discount				(2,460,829)
Amortization of debt discount				2,460,829
Conversion price
Beginning balance
Conversion to equity/debt modification
Ending balance
Convertible Notes Payable Three [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Interest rate		5%
Convertible Notes Payable Three [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Interest rate		12%
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Gross proceeds				2,550,000
Repayments - cash				(2,550,000)
Reclassified to receivable				76,947
Debt discount				(2,460,829)
Amortization of debt discount				2,978,610
Beginning balance				1,516,170
Conversion to equity/debt modification				(2,110,898)
Ending balance
Notes Payable to Related Parties [Member]
Short-Term Debt [Line Items]
Balance - December 31, 2021		6,060,816		3,489,440
Gross proceeds				4,355,385
Repayments - cash				(210,500)
Balance December 31, 2022		5,601,948		6,060,816
Accrued interest included in note balance				692,458
Conversion of debt into common stock		(1,086,413)		(2,265,967)
Less short term		1,108,150		1,553,799
Long term		4,493,798		4,507,017
Reclass of accrued interest to note payable		$ 627,545
Chief Executive Officer [Member] | Notes Payable to Related Parties [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[11]	Various
Maturity date	[11]	January 1, 2023/January 1, 2024
Interest rate	[11]	10%
Collateral	[11]	Unsecured
Balance - December 31, 2021	[11]	$ 5,593,431		3,341,940
Gross proceeds				3,825,000
Repayments - cash
Balance December 31, 2022	[11]	5,134,563		5,593,431
Accrued interest included in note balance	[11]			692,458
Conversion of debt into common stock	[11]	(1,086,413)		(2,265,967)
Less short term		1,108,150		1,553,799
Long term		4,026,413		4,039,632
Reclass of accrued interest to note payable	[11]	$ 627,545
President Chief Operating Officer and Board Director [Member] | Notes Payable to Related Parties [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[12]	May 2020/January 2021
Maturity date	[12]	March 2021
Interest rate	[12]	15%
Collateral	[12]	Unsecured
Balance - December 31, 2021	[12]			147,500
Gross proceeds				63,000
Repayments - cash				(210,500)
Balance December 31, 2022	[12]
Accrued interest included in note balance	[12]
Conversion of debt into common stock	[12]
Less short term
Long term
Reclass of accrued interest to note payable	[12]
Board Member [Member] | Notes Payable to Related Parties [Member]
Short-Term Debt [Line Items]
Issuance dates of notes	[13]	August 2021
Maturity date	[13]	August 2031
Interest rate	[13]	10%
Collateral	[13]	Unsecured
Balance - December 31, 2021	[13]	$ 467,385
Gross proceeds				467,385
Repayments - cash
Balance December 31, 2022	[13]	467,385		467,385
Accrued interest included in note balance	[13]
Conversion of debt into common stock	[13]
Less short term
Long term		467,385		467,385
Reclass of accrued interest to note payable	[13]
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Issuance dates of notes		April 2020
Term		18 months
Maturity date		October 2021
Interest rate		1%
Collateral		Unsecured
Principal balance		$ 498,082
Balance - December 31, 2021		126,418		498,082
Gross proceeds
Forgiveness of loan				(371,664)
Deconsolidation of subsidiary
Repayments - cash
Reclassified to receivable		(126,418)
Balance December 31, 2022				126,418
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Issuance dates of notes		May 2020
Term		30 years
Maturity date		May 2050
Interest rate		3.75%
Collateral		Unsecured
Principal balance		$ 150,000
Balance - December 31, 2021		150,000		150,000
Gross proceeds
Forgiveness of loan
Deconsolidation of subsidiary
Repayments - cash		(4,078)
Reclassified to receivable
Balance December 31, 2022		$ 145,922		150,000
Economic Injury Disaster Loan One [Member]
Short-Term Debt [Line Items]
Issuance dates of notes		July 2020
Term		30 years
Maturity date		July 2050
Interest rate		3.75%
Collateral		Unsecured
Principal balance		$ 486,600
Balance - December 31, 2021		336,600		486,600
Gross proceeds
Forgiveness of loan
Deconsolidation of subsidiary				(150,000)
Repayments - cash		(7,676)
Reclassified to receivable
Balance December 31, 2022		$ 328,924		336,600
Paycheck Protection Program One [Member]
Short-Term Debt [Line Items]
Issuance dates of notes		March 2021
Term		5 years
Maturity date		March 2026
Interest rate		1%
Collateral		Unsecured
Principal balance		$ 518,167
Balance - December 31, 2021		518,167
Gross proceeds				518,167
Forgiveness of loan		(518,167)
Deconsolidation of subsidiary
Repayments - cash
Reclassified to receivable
Balance December 31, 2022				$ 518,167
[1]During 2022, the Company received a forgiveness on a PPP loan totaling $ 524,143 , of which $ 518,167 was for principal and $ 5,976 377,743 , of which $ 371,664 was for principal and $ 6,079 Monthly payments are $3,566/month 150,000 36,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and are amortized over the life of the debt. 5,000,000 , secured, revolving promissory note with a third party. The Company may draw down on the note at 80 % of eligible accounts receivable. The note was repaid in full in November 2022. See below secured revolving debt. 15,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and were amortized over the life of the debt. Additionally, in 2022, the Company issued an additional 12,000 , three ( 3 ) year warrants, which have been treated as interest expense in connection with extending the maturity date for notes totaling $ 400,000 to March 2023. In October 2022, the Company repaid $ 100,000 75 % of the market price based upon the VWAP in the preceding 10 days. Debt discount on notes totaling $ 1,101,000 in principle included original issue discounts of $ 101,000 and debt discounts associated with warrants totaling $ 229,268 . Additionally, the Company computed a beneficial conversion feature of $ 341,986 . 76,947 2,550,000 2,300,000 120 465,239 6 % - 15 %. On September 30, 2021, all notes and related accrued interest were combined into two (2) new notes. The new notes had due dates of June 30, 2022 or January 1, 2023. In April 2022, the notes were extended to January 1, 2023 and January 1, 2024, respectively. All notes bear interest at 10%. 467,385 63,258 530,643

Schedule of Notes Payable (De_2

Schedule of Notes Payable (Details) (Parenthetical) - USD ($)		1 Months Ended		12 Months Ended
		Mar. 31, 2023	Jan. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Oct. 31, 2022	Sep. 30, 2021	Dec. 31, 2020
Short-Term Debt [Line Items]
Debt instrument, decrease, forgiveness				$ 524,143	$ 377,743
Debt instrument, frequency of periodic payment					Monthly payments are $3,566/month
Proceeds from notes payable				$ 6,700,000	$ 1,101,000
Stock issued during period, shares, conversion of convertible securities				270,745	561,758
Shares issued, price per share				$ 4.84
[custom:GrossProceedsFromNotesPayable]					$ 518,167
Long-Term Debt, Gross				$ 474,846	1,131,185			$ 1,134,682
Warrants issued, shares				12,000
Warrant term				3 years
Interest expense				$ 400,000
Notes payable						$ 100,000
Debt discount				1,101,000
Original issue discount				101,000
Beneficial conversion feature				$ 341,986
Repayments of convertible note					2,550,000
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Amount due				120%
Principal amount					$ 2,300,000
Interest and debt expense				$ 465,239
Warrant [Member]
Short-Term Debt [Line Items]
Warrants issued, shares				498,750
Warrant term					3 years
Debt discount				$ 229,268
Notes Payable One [Member]
Short-Term Debt [Line Items]
Amount due	[1]			19%
[custom:GrossProceedsFromNotesPayable]	[1]			$ 1,200,000
Warrants issued, shares	[1]			36,000
Warrant term				3 years
Notes payable	[1]			$ 1,100,000
Notes Payable Two [Member]
Short-Term Debt [Line Items]
Amount due	[2]			24%
[custom:GrossProceedsFromNotesPayable]	[2]			$ 5,000,000
Secured, revolving promissory note				$ 5,000,000
Accounts receivable eligible percentage				80%
Notes payable	[2]
Notes Payable Three [Member]
Short-Term Debt [Line Items]
Amount due	[3]			19%
[custom:GrossProceedsFromNotesPayable]	[3]			$ 500,000
Warrants issued, shares	[3]			15,000
Warrant term				3 years
Notes payable	[3]			$ 400,000
Notes Payable Four [Member]
Short-Term Debt [Line Items]
Amount due	[4]			10%
[custom:GrossProceedsFromNotesPayable]	[4]				1,101,000
Warrants issued, shares	[4]			2,406,250
Notes payable	[4]
Conversion percentage				75%
Convertible Note Payable One [Member]
Short-Term Debt [Line Items]
Debt instrument convertible conversion				0.65
Debt instrument settlement of outstanding					76,947
Subsequent Event [Member]
Short-Term Debt [Line Items]
Interest expense		$ 400,000
Minimum [Member] | Convertible Note Payable Two [Member]
Short-Term Debt [Line Items]
Debt instrument convertible conversion				0.70
Maximum [Member] | Convertible Note Payable Two [Member]
Short-Term Debt [Line Items]
Debt instrument convertible conversion				0.75
Kevin Brian Cox [Member] | Chief Executive Officer And Board Director [Member]
Short-Term Debt [Line Items]
Accrued interest				$ 627,545	$ 692,458
Shares issued, price per share				$ 4.01	$ 4.30
Debt amount				$ 1,086,413	$ 2,415,560
Principal amount					2,265,967
Accrued interest					149,593
Adjustment to additional paid-in capital, convertible debt instrument issued at substantial premium				1,086,413	2,415,560
Kevin Brian Cox [Member] | Minimum [Member] | Chief Executive Officer And Board Director [Member]
Short-Term Debt [Line Items]
Amount due							6%
Kevin Brian Cox [Member] | Maximum [Member] | Chief Executive Officer And Board Director [Member]
Short-Term Debt [Line Items]
Amount due							15%
David May [Member] | Board [Member] | Subsequent Event [Member]
Short-Term Debt [Line Items]
Accrued interest			$ 63,258
[custom:GrossProceedsFromNotesPayable]			467,385
Long-Term Debt, Gross			$ 530,643
Paycheck Protection Program And Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Proceeds from notes payable					150,000
Principal Amount [Member]
Short-Term Debt [Line Items]
Debt instrument, decrease, forgiveness				518,167	371,664
Accrued Interest [Member]
Short-Term Debt [Line Items]
Debt instrument, decrease, forgiveness				$ 5,976	$ 6,079
[1]These notes were issued with 36,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and are amortized over the life of the debt. 5,000,000 , secured, revolving promissory note with a third party. The Company may draw down on the note at 80 % of eligible accounts receivable. The note was repaid in full in November 2022. See below secured revolving debt. 15,000 , three ( 3 ) year warrants, which have been reflected as debt issue costs and were amortized over the life of the debt. Additionally, in 2022, the Company issued an additional 12,000 , three ( 3 ) year warrants, which have been treated as interest expense in connection with extending the maturity date for notes totaling $ 400,000 to March 2023. In October 2022, the Company repaid $ 100,000 75 % of the market price based upon the VWAP in the preceding 10 days. Debt discount on notes totaling $ 1,101,000 in principle included original issue discounts of $ 101,000 and debt discounts associated with warrants totaling $ 229,268 . Additionally, the Company computed a beneficial conversion feature of $ 341,986 .

Schedule of Debt Maturities (De

Schedule of Debt Maturities (Details)	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
2023	$ 2,650,183
2024	4,536,253
2025	10,679
2026
2027
Thereafter	474,846
Total	7,671,961
Loans Payable Related Parties [Member]
Debt Instrument [Line Items]
2023	1,108,150
2024	4,493,798
2025
2026
2027
Thereafter
Total	5,601,948
Notes Payable SBA Government [Member]
Debt Instrument [Line Items]
2023
2024
2025
2026
2027
Thereafter	474,846
Total	474,846
Notes Payable [Member]
Debt Instrument [Line Items]
2023	1,542,033
2024	42,455
2025	10,679
2026
2027
Thereafter
Total	$ 1,595,167

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	Jun. 30, 2022	Apr. 30, 2022	Apr. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Line of credit, increased value			$ 1,000,000
Line of credit, outstanding					$ 0
Line of credit, interest rate			6%
Secured Revolving Debt [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 3,000,000
Line of credit, increased value	$ 5,000,000
Interest rate		2%
Annual interest rate		24%
Accounts receivable eligible percentage		80%
Line of credit, outstanding		$ 5,000,000
Accounts receivable eligible percentage		80%
Repayments of debt				$ 5,000,000
Accrued interest				46,027
Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment				109
Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment				$ 751

Schedule of Weighted Average As

Schedule of Weighted Average Assumptions (Details)	12 Months Ended
	Dec. 31, 2021
Measurement Input, Expected Dividend Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Fair value assumptions, measurement input, percentages	0%
Minimum [Member] | Measurement Input, Expected Term [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Expected term (years)	2 months 12 days
Minimum [Member] | Measurement Input, Price Volatility [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Fair value assumptions, measurement input, percentages	143%
Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Fair value assumptions, measurement input, percentages	0.03%
Maximum [Member] | Measurement Input, Expected Term [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Expected term (years)	1 year
Maximum [Member] | Measurement Input, Price Volatility [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Fair value assumptions, measurement input, percentages	291%
Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Fair value assumptions, measurement input, percentages	0.09%

Summary of Changes in Fair Valu

Summary of Changes in Fair Value (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Gain on derivative liability upon related debt settled	$ 0	$ 1,469,641
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability, beginning balance		1,357,528
Fair value at commitment date		1,877,250
Fair value mark to market adjustment		(1,806,763)
Gain on derivative liability upon related debt settled		(1,428,015)
Derivative liability, ending balance

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gain on change in fair value of derivative liability		$ 1,806,763
Derivative expense		1,775,057
Gain on settlement of convertible debt	0	136,487
Gain	$ 0	$ 1,469,641

Schedule of Lease Expense (Deta

Schedule of Lease Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating Leases	$ 55,316	$ 170,962
Interest on lease liabilities	22,718	38,093
Total net lease cost	$ 78,034	$ 209,055

Schedule of Supplemental Inform

Schedule of Supplemental Information Related to Leases (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating lease ROU assets - net	$ 431,352	$ 486,668
Operating lease liabilities - current	39,490	49,352
Operating lease liabilities - non-current	399,413	438,903
Total operating lease liabilities	$ 438,903	$ 488,255

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow and Other Information Related to Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows from operating leases	$ 49,352	$ 145,684
Operating leases		$ 515,848
Weighted average remaining lease term (in years) Operating leases	7 years 5 months 26 days	8 years 3 months
Weighted average discount rate Operating leases	5%	5%

Schedule of Future Minimum Paym

Schedule of Future Minimum Payments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
2023	$ 60,294
2024	61,876
2025	63,460
Thereafter	353,485
Total lease payments	539,115
Less: amount representing interest	(100,212)
Total lease obligations	$ 438,903	$ 488,255

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)		12 Months Ended
	Dec. 17, 2021	Dec. 31, 2022	Dec. 31, 2021	May 31, 2021
Operating lease, right use of asset		$ 431,352	$ 486,668
Plaintiff amount	$ 73,000
Estimate amount of potential loss		$ 100,000
ECS Business [Member]
Operating lease, right use of asset				$ 228,752

Schedule of Fair Value of Warra

Schedule of Fair Value of Warrants (Details)	Dec. 31, 2022	Dec. 31, 2021	Nov. 04, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)	3 years
Warrant One [Member] | Measurement Input, Expected Term [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)			3 years
Warrant One [Member] | Measurement Input, Price Volatility [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input			118
Warrant One [Member] | Measurement Input, Expected Dividend Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input			0
Warrant One [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input			0.53
Warrant Two [Member] | Measurement Input, Expected Term [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)		3 years
Warrant Two [Member] | Measurement Input, Price Volatility [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		118
Warrant Two [Member] | Measurement Input, Expected Dividend Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		0
Warrant Two [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		0.53
Warrant Three [Member] | Measurement Input, Expected Term [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)	3 years
Warrant Three [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	119
Warrant Three [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	120
Warrant Three [Member] | Measurement Input, Expected Dividend Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	0
Warrant Three [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	2.45
Warrant Three [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	2.80
Warrant Four [Member] | Measurement Input, Expected Term [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)	3 years
Warrant Four [Member] | Measurement Input, Price Volatility [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	120
Warrant Four [Member] | Measurement Input, Risk Free Interest Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	2.71
Warrant Five [Member] | Measurement Input, Expected Term [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)	3 years
Warrant Five [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	116
Warrant Five [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	119
Warrant Five [Member] | Measurement Input, Expected Dividend Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	0
Warrant Five [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	4.13
Warrant Five [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input	4.25
Warrant Six [Member] | Measurement Input, Expected Term [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)		3 years
Warrant Six [Member] | Measurement Input, Expected Term [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected term (years)		5 years
Warrant Six [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		119
Warrant Six [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		146
Warrant Six [Member] | Measurement Input, Expected Dividend Rate [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		0
Warrant Six [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		0.07
Warrant Six [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants measurement input		1.15

Schedule of Stock Option Transa

Schedule of Stock Option Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Number of options, outstanding beginning	17,004	17,004
Weighted average exercise price, outstanding beginning	$ 16	$ 16
Weighted average remaining contractual term (Years), outstanding	1 year 1 month 28 days	5 years 1 month 28 days	6 years 1 month 28 days
Aggregate intrinsic value, outstanding ending
Weighted average grant-date fair value, outstanding ending
Number of options, vested and exercisable, beginning	3,401
Weighted average exercise price, vested and exercisable, beginning	$ 16
Number of options, unvested and non-exercisable, beginning	13,603	17,004
Weighted average exercise price, unvested and non-exercisable, beginning	$ 16	$ 16
Weighted average remaining contractual term (Years) unvested and non-exercisable	1 year 1 month 28 days	5 years 1 month 28 days	6 years 1 month 28 days
Number of options, granted
Weighted average exercise price - granted
Number of options, exercised
Weighted average exercise price - exercised
Number of options, cancelled/forfeited
Weighted average exercise price - cancelled/forfeited
Weighted average remaining contractual term (Years) vested and exercisable	1 year 1 month 28 days	5 years 1 month 28 days
Number of options, outstanding ending	17,004	17,004	17,004
Weighted average exercise price, ending	$ 16	$ 16	$ 16
Aggregate intrinsic value, outstanding ending
Weighted average grant-date fair value, outstanding ending
Number of options, vested and exercisable, ending	6,801	3,401
Weighted average exercise price, vested and exercisable	$ 16	$ 16
Number of options, unvested and non-exercisable, ending	10,203	13,603	17,004
Weighted average exercise price, unvested and non-exercisable, ending	$ 16	$ 16	$ 16

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Number of warrants outstanding, Ending balance	6,082,984	194,317
Weighted Average Exercise Price Exercisable, Ending balance	$ 8.68	$ 32.50
Weighted Average Remaining Contractual Life (in years), Outstanding	1 year 10 months 6 days	2 years 11 months 4 days	1 year 6 months 7 days
Warrants Aggregate Intrinsic Value, Beginning balance
Number of warrants outstanding, Vested and Exercisable, Beginning balance	5,852,984	194,317
Weighted Average Remaining Contractual Life (in years), Vetsed and Exercisable	$ 8.70	$ 32.50
Weighted Average Remaining Contractual Life (in years), Vetsed and Exercisable	1 year 10 months 6 days	2 years 10 months 6 days	1 year 6 months 7 days
Warrants Aggregate Intrinsic Value, Vested and Exercisable, Beginning balance
Number of warrants outstanding, Granted	189,000	5,935,450
Weighted Average Exercise Price, Granted	$ 4.73	$ 8.01
Number of warrants outstanding, Exercised	(498,850)	(2,133)
Weighted Average Exercise Price, Exercised	$ 6.49	$ 12.50
Number of warrants outstanding, Cancelled/Forfeited	(91,743)	(44,650)
Weighted Average Exercise Price, Cancelled/Forfeited	$ 40.02	$ 23.49
Warrants, Unvested, balance	230,000
Weighted Average Exercise Price, Unvested, balance	$ 8
Weighted Average Remaining Contractual Life (in years), Unvested and Non-exercisable		4 years 10 months 6 days
Warrants Aggregate Intrinsic Value, Unvested, Beginning balance
Number of warrants outstanding, Ending balance	5,681,392	6,082,984	194,317
Weighted Average Exercise Price Exercisable, Ending balance	$ 5.05	$ 8.68	$ 32.50
Warrants Aggregate Intrinsic Value, Ending balance	$ 10,026,387
Number of warrants outstanding, Vested and Exercisable, Ending balance	5,681,392	5,852,984	194,317
Weighted Average Exercise Price, Vested and Exercisable, Ending balance	$ 5.05	$ 8.70	$ 32.50
Warrants Aggregate Intrinsic Value, Vested and Exercisable, Ending balance	$ 10,026,387
Warrants, Unvested, balance		230,000
Weighted Average Exercise Price, Unvested, balance		$ 8
Weighted Average Remaining Contractual Life (in years), Unvested and Non-exercisable
Warrants Aggregate Intrinsic Value, Unvested Ending balance

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
	Nov. 04, 2021	Nov. 02, 2021	Jan. 30, 2020	Jul. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 31, 2022
Class of Stock [Line Items]
Stockholders equity reverse stock split		1 for 50 reverse stock split of all classes of its stock
Common stock, shares authorized					500,000,000	500,000,000
Common stock, par value					$ 0.001	$ 0.001
Common stock, voting rights					Voting at 1 vote per share
Fair value of software					$ 711,400
Payment for software					$ 300,000
Number of stock issued for purchasing asset					85,000
Fair value of shares issued for purchasing asset					$ 411,400
Shares issued price per share					$ 4.84
Cashless exercise of warrants common stock					12,000
Net effect on stockholders' deficit					$ 4,990,718	3,551,321
Shares of common stock, value
Common stock for services, value					$ 103,500
Warrants term					3 years
Stock and warrants issued with debt and derivative liability						3,562,829
Stock and warrants issued with debt recorded as a debt discount						2,645,890
Discount on derivative liability						102,194
Fair value of derivative liabilities						2,748,084
Gain on settlement of debt						1,469,641
Number of common stock issued in acquisition, value					411,400
Compensation expense					37,176	$ 37,176
Compensation cost related to unvested options not yet recognized					$ 43,370
Weighted average period cost not yet recognized, period for recognition					1 year 1 month 28 days
Notes issued					$ 1,700,000
Number of warrants outstanding, exercise					51,000
Debt and warrants fair value					$ 115,404
Notes payable, total								$ 100,000
Warrants granted					189,000	5,935,450
Number of warrants sold for cash						5,290,000
Number of warrants repriced						433,017
Warrant modification expense						$ 74,476
Warrant [Member]
Class of Stock [Line Items]
Warrants term						6 months
Interest Expense [Member]
Class of Stock [Line Items]
Number of warrants outstanding, exercise					90,000
Debt and warrants fair value					$ 212,608
Chief Financial Officer [Member]
Class of Stock [Line Items]
Stock options vested					3,400	3,400
Stock options vested, total					6,801	6,801
Convertible Note Holders [Member]
Class of Stock [Line Items]
Warrants granted						277,950
Warrants Holders [Member]
Class of Stock [Line Items]
Warrants granted						137,500
Underwriters [Member]
Class of Stock [Line Items]
Cashless exercise of warrants common stock						68,161
Number of warrants issued						230,000
Make Whole Arrangement [Member]
Class of Stock [Line Items]
Shares of common stock, shares						15,147
Shares of common stock, value						$ 90,401
Debt Arrangements [Member]
Class of Stock [Line Items]
Shares of common stock, shares						13,916
Shares of common stock, value						$ 108,931
Membership Interest Purchase Agreement and Stock Purchase Sgreement [Member]
Class of Stock [Line Items]
Number of common stock issued in acquisition, shares			10,000
Number of common stock called			500
Convertible Debt [Member]
Class of Stock [Line Items]
Stock issued for conversion of debt, shares						709,674
Stock issued for conversion of debt, value						$ 3,363,561
Notes Payable [Member]
Class of Stock [Line Items]
Number of warrants outstanding, exercise					48,000
Notes payable, total					$ 1,600,000
Interest expense, fair value					$ 153,186
Over-Allotment Option [Member]
Class of Stock [Line Items]
Number of warrants issued	230,000
Exercise price	$ 4.73
Warrants term	5 years
Fair value of warrants	$ 647,897
Minimum [Member] | Warrant [Member]
Class of Stock [Line Items]
Exercise price						$ 8
Warrants term						3 years
Minimum [Member] | Make Whole Arrangement [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 5.60
Minimum [Member] | Debt Arrangements [Member]
Class of Stock [Line Items]
Shares issued price per share						5.60
Minimum [Member] | Convertible Debt [Member]
Class of Stock [Line Items]
Conversion of debt price per share						0.05
Maximum [Member] | Warrant [Member]
Class of Stock [Line Items]
Exercise price						$ 12
Warrants term						5 years
Maximum [Member] | Make Whole Arrangement [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 6
Maximum [Member] | Debt Arrangements [Member]
Class of Stock [Line Items]
Shares issued price per share						8
Maximum [Member] | Convertible Debt [Member]
Class of Stock [Line Items]
Conversion of debt price per share						$ 10.38
Common Stock [Member]
Class of Stock [Line Items]
Shares issued price per share	$ 4.30
Shares of common stock, shares	4,600,000				200,000
Shares of common stock, value					$ 200
Number of common stock for services					50,000
Common stock for services, value					$ 50
Proceeds from common stock	$ 19,780,000
Stock issued as debt discount						18,000
Stock and warrants issued with debt recorded as a debt discount						$ 18
Number of common stock issued in acquisition, shares					85,000
Number of common stock issued in acquisition, value					$ 85
Common Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 5
Conversion of debt price per share						0.05
Common Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Shares issued price per share						14.05
Conversion of debt price per share						$ 10.38
Warrant [Member]
Class of Stock [Line Items]
Cashless exercise of warrants					147,153	2,133
Cashless exercise of warrants common stock					498,750
Net effect on stockholders' deficit				$ 0	$ 0	$ 0
Number of warrants issued				230,000	100	137,500
Shares of common stock, shares				68,161	100
Exercise price					$ 4.73	$ 8
Shares of common stock, value					$ 473
Warrants term						3 years
Common Stocks [Member]
Class of Stock [Line Items]
Shares of common stock, shares						4,600,000
Number of common stock for services						13,411
Common stock for services, value						$ 99,436
Stock and Warrants [Member]
Class of Stock [Line Items]
Shares issued price per share	$ 4.30
Shares of common stock, shares						4,862,247
Shares of common stock, value						$ 21,294,800
Deferred Offering Costs						2,222,952
Proceeds from common stock						19,076,710
Stock and warrants shares, description	one share of common stock and one warrant
Proceeds from stock and warrants issued for cash	$ 19,786,900
Net proceeds from direct offering costs						$ 19,076,710
Stock and Warrants [Member] | Minimum [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 4.30
Stock and Warrants [Member] | Maximum [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 8
Over Allotment Warrants [Member]
Class of Stock [Line Items]
Shares issued price per share	$ 0.01
Shares of common stock, shares	690,000					690,000
Exercise price	$ 4.73
Proceeds from warrants issued	$ 6,900
Warrants term	3 years
Computer Software, Intangible Asset [Member]
Class of Stock [Line Items]
Number of stock issued for purchasing asset					85,000
Computer Software, Intangible Asset [Member] | Common Stock [Member]
Class of Stock [Line Items]
Fair value of shares issued for purchasing asset					$ 411,400
Shares issued price per share					$ 4.84
Series A Convertible Preferred Stocks [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					13,000,000
Preferred stock, shares outstanding					0
Preferred stock, shares issued					0
Preferred stock, par value					$ 0.001
Preferred stock, voting rights					Voting at 10 votes per share
Debt instrument description					Conversion into 1/10 of a share of common stock for each share held
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding					260,000
Preferred stock, shares issued					260,000
Common stock converted shares					1,300,000
Net effect on stockholders' deficit					$ 0
Series C Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					1,000,000	1,000,000
Preferred stock, shares outstanding					0	0
Preferred stock, shares issued					0	0
Preferred stock, par value					$ 0.001	$ 0.001
Preferred stock, voting rights					Voting at 250 votes per share
Debt instrument description					Conversion into 250 shares of common stock for each share held
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding						721,598
Preferred stock, shares issued						721,598
Common stock converted shares						3,607,980
Net effect on stockholders' deficit						$ 0
Stock Issued For Settlement Liabilities [Member]
Class of Stock [Line Items]
Shares of common stock, shares						276,702
Shares of common stock, value						$ 1,997,977
Gain on settlement of debt						$ 1,469,641
Stock Issued For Settlement Liabilities [Member] | Minimum [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 4.50
Stock Issued For Settlement Liabilities [Member] | Maximum [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 15.99
Common Stock [Member]
Class of Stock [Line Items]
Number of common stock issued in acquisition, shares							5,500
Common Stock [Member] | Settlement of Agreements [Member]
Class of Stock [Line Items]
Number of common stock issued in acquisition, shares						2,000
Number of common stock issued in acquisition, value						$ 17,900
Stock Issued For Acquisition [Member]
Class of Stock [Line Items]
Shares issued price per share						$ 8.95

Schedule of Operating Segments

Schedule of Operating Segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	May 07, 2021
Segment Reporting Information [Line Items]
Revenues	$ 121,544,190	$ 51,060,589
Cost of revenues	108,074,782	44,890,610
Operating expenses	12,835,623	12,162,547
Income (loss) from operations	633,785	(5,992,568)
Total assets	34,003,506	19,500,202
Total liabilities	28,885,253	15,948,881
Surge Phone and Torch Wireless [Member]
Segment Reporting Information [Line Items]
Total assets	27,239,365	(161,110)
Total liabilities	15,484,392	5,773
Surge Blockchain, LLC [Member]
Segment Reporting Information [Line Items]
Total assets	(550,782)	(608,188)
Total liabilities	198,197	197,614
LogicsIQ, Inc [Member]
Segment Reporting Information [Line Items]
Total assets	2,500,499	1,284,562
Total liabilities	2,619,521	2,056,886
Surge Fintech ECS [Member]
Segment Reporting Information [Line Items]
Total assets	1,906,212	3,870,409
Total liabilities	58,919	48,346
True Wireless, Inc. [Member]
Segment Reporting Information [Line Items]
Total assets
Total liabilities
Surge Pays, Inc. [Member]
Segment Reporting Information [Line Items]
Total assets	2,908,212	15,114,529
Total liabilities	10,524,224	13,640,262
Surge Phone and Torch Wireless [Member]
Segment Reporting Information [Line Items]
Revenues	88,351,547	7,289,239
Cost of revenues	76,130,286	6,082,121
Operating expenses	299,406	46,994
Income (loss) from operations	11,921,855	1,160,124
Surge Blockchain, LLC [Member]
Segment Reporting Information [Line Items]
Revenues	112,911	138,106
Cost of revenues	2,517	1,377
Operating expenses	53,571	12,025
Income (loss) from operations	56,823	124,704
LogicsIQ, Inc [Member]
Segment Reporting Information [Line Items]
Revenues	16,760,656	17,846,698
Cost of revenues	14,975,647	14,715,499
Operating expenses	1,460,750	2,425,975
Income (loss) from operations	324,259	705,224
Surge Fintech ECS [Member]
Segment Reporting Information [Line Items]
Revenues	16,319,076	24,628,566
Cost of revenues	16,966,332	23,785,551
Operating expenses	1,327,517	1,389,680
Income (loss) from operations	(1,974,773)	(546,665)
True Wireless, Inc. [Member]
Segment Reporting Information [Line Items]
Revenues		1,157,980
Cost of revenues		306,062
Operating expenses		615,013
Income (loss) from operations		236,905
Total liabilities			$ 1,097,659
Surge Pays, Inc. [Member]
Segment Reporting Information [Line Items]
Revenues
Cost of revenues
Operating expenses	9,694,379	7,672,860
Income (loss) from operations	$ (9,694,379)	$ (7,672,860)

Installment Sale Liability (Det

Installment Sale Liability (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Installment Sale Liability
Purchase asset	$ 25,000,000
Agreement extended period	The agreement may be extended by a period of one (1) year upon mutual consent
Sale of asset percentage	9.85%
Installment sale credit amount	3 month rolling average of 70% of the installment sale credit amount.
Prepayment cancellation fee	The Company is subject to a cancellation fee of 3% during the first year and 2% during the second year.
Administrative fees	$ 2,000
Default rate	For any unpaid amounts under this agreement, the Company is subject to a fee of 1.35% per month (16.2% annualized).
Commitment fee percentage	2%
Increase incremental commitment fee	$ 5,000,000
Commitment fee details	For example, if the initial installment sale credit amount is $15,000,000, the credit availability fee would be $300,000 (2%). Any subsequent increase of $5,000,000 or more would result in an additional fee of $100,000 (2%). Commitment fees are paid over a period of 12 months as part of the Seller’s monthly invoicing.
Installment sale liability	$ 13,018,184
Paid fees	$ 1,499,007	$ 0

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Benefit) (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax rate	26.14%
Federal statutory tax rate	19.64%
State and local tax rate	6.50%

Schedule of Components of Inc_2

Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax benefit - 19.64%	$ (134,000)	$ (2,657,000)
State income tax - 6.5%	(44,000)	(880,000)
Non-deductible items	1,000	(495,000)
Subtotal	(177,000)	(4,032,000)
Change in valuation allowance	177,000	4,032,000
Income tax benefit

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Bad debt	$ 22,000	$ 6,000
(Gain) loss on investment in Centercom - related party	25,000	48,000
Amortization of ROU Assets	(14,000)
Amortization of debt discount	404,000	434,000
Share based payments/option compensation	(84,000)	(47,000)
Change in fair value of derivative liabilities	(321,000)	(321,000)
Other		(2,000)
Net operating loss carryforwards	(8,869,000)	(7,824,000)
Total deferred tax assets	(8,837,000)	(7,706,000)
Less: valuation allowance	8,837,000	7,706,000
Net deferred tax asset recorded

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Valuation allowance increase (decrease)	$ 1,131,000
Operating loss carryforwards	33,935,000
Blended tax rate	$ 8,869,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 31, 2023	Jan. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Stock issued for services			$ 103,500
Common Stock [Member]
Subsequent Event [Line Items]
Stock issued for services, shares			50,000
Stock issued for services			$ 50
Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued for employee stock purchase plans ,shares	3,500,000
Common stock outstanding percentage		10%
Stock issued for services, shares	20,000
Stock issued for services	$ 119,200
Share price	$ 5.96