SMG Industries (SMGI) 10-K15 Apr 222021 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2021	Apr. 14, 2022	Jun. 30, 2021
Document and Entity Information
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Entity File Number	000-54391
Entity Registrant Name	SMG Industries Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	51-0662991
Entity Address, Address Line One	20475 State Hwy 249, Suite 450
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77070
City Area Code	713
Local Phone Number	955-3497
Title of 12(g) Security	Common Stock, par value $.001 per share
Trading Symbol	SMGI
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			$ 3,017,526
Entity Common Stock, Shares Outstanding		35,124,930
Entity Central Index Key	0001426506
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	MaloneBailey, LLP
Auditor Firm ID	206
Auditor Location	Houston, Texas

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 257,768	$ 263,814
Restricted cash	858,408	715,274
Accounts receivable, net of allowance for doubtful accounts of $1,041,387 and $691,098 as of December 31, 2021 and 2020, respectively	11,703,347	4,920,967
Prepaid expenses and other current assets	2,162,238	1,409,996
Current assets of discontinued operations	17,446	437,787
Total current assets	14,999,207	7,747,838
Property and equipment, net of accumulated depreciation of $11,262,193 and $5,991,572 as of December 31, 2021 and 2020, respectively	10,463,352	16,337,914
Right of use assets - operating lease	3,312,710	1,270,989
Other assets	448,887	499,707
Other assets of discontinued operations, net	1,500	1,568,700
Total assets	29,225,656	27,425,148
Current liabilities:
Accounts payable	3,958,515	2,906,936
Accounts payable - related party	94,602	205,444
Accrued expenses and other liabilities	4,055,113	2,637,207
Current portion of right of use liabilities - operating leases	816,671	575,517
Deferred revenue	0	30,000
Secured line of credit	9,468,759	4,046,256
Current portion of unsecured notes payable	1,168,420	2,187,436
Current portion of secured notes payable, net	3,527,960	4,010,627
Current portion of convertible note, net	1,616,672	50,000
Current liabilities of discontinued operations	588,283	2,243,037
Total current liabilities	25,294,995	18,892,460
Long term liabilities:
Convertible note payable, net	2,620,145	2,417,335
Notes payable - unsecured, net of current portion	0	1,040,223
Notes payable - secured, net of current portion	14,535,751	14,038,409
Right of use liabilities - operating leases, net of current portion	2,545,950	846,212
Long term liabilities of discontinued operations	381,746	1,008,362
Total liabilities	45,378,587	38,243,001
Commitments and contingencies
Stockholders' deficit
Common stock - $0.001 par value; 250,000,000 shares authorized; 33,731,162 and 19,446,258 shares issued and outstanding at December 31, 2021 and 2020, respectively	33,732	19,447
Additional paid in capital	16,845,873	10,978,254
Accumulated deficit	(33,032,536)	(21,815,556)
Total stockholders' deficit	(16,152,931)	(10,817,853)
Total liabilities and stockholders' deficit	29,225,656	27,425,148
Series A preferred stock [Member]
Stockholders' deficit
Preferred stock	0	2
Series B preferred stock [Member]
Stockholders' deficit
Preferred stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Allowance for doubtful accounts	$ 1,041,387	$ 691,098
Property and equipment, net of accumulated depreciation	$ 11,262,193	$ 5,991,572
Preferred stock shares authorized	1,000,000	1,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Number of shares authorized	250,000,000	250,000,000
Common stock share issued	33,731,162	19,446,258
Common stock shares outstanding	33,731,162	19,446,258
Series A preferred stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred stock shares authorized	2,000	2,000
Preferred stock shares issued	0	2,000
Preferred stock shares outstanding	0	2,000
Series B preferred stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred stock shares authorized	6,000	6,000
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUES	$ 52,113,827	$ 26,665,719
COST OF REVENUES	52,714,418	29,477,208
GROSS LOSS	(600,591)	(2,811,489)
OPERATING EXPENSES:
Selling, general and administrative	8,375,682	5,267,186
Impairment expense	0	1,084,671
Acquisition costs	2,000	1,485,829
Total operating expenses	8,377,682	7,837,686
LOSS FROM OPERATIONS	(8,978,273)	(10,649,175)
OTHER INCOME (EXPENSE)
Interest expense, net	(7,618,889)	(3,801,020)
Other income	46,620	74,587
Other expense	0	(30,000)
Loss on settlement of notes payable	(807)	(14,204)
Gain on sale of assets	43,624	220,315
Gain on PPP loan forgiveness	5,023,089	94,339
Total other expense	(2,506,363)	(3,455,983)
NET LOSS FROM CONTINUING OPERATIONS	(11,484,636)	(14,105,158)
Gain on disposal of discontinued operations	0	572,741
Income (loss) from discontinued operations	342,656	(2,336,573)
NET LOSS	(11,141,980)	(15,868,990)
Preferred stock dividends	(75,000)	(254,041)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (11,216,980)	$ (16,123,031)
Net loss per common share
Continuing operations (Basic Per Shares)	$ (0.50)	$ (0.80)
Continuing operations (Diluted Per Shares)	(0.50)	(0.80)
Discontinued operations (Basic Per Shares)	0.01	(0.10)
Discontinued operations (Diluted Per Shares)	0.01	(0.10)
Net loss attributable to common shareholders (in shares)	(0.49)	(0.90)
Net loss attributable to common shareholders (in shares)	$ (0.49)	$ (0.90)
Weighted average common shares outstanding
Basic (in shares)	23,316,751	17,860,452
Diluted (in shares)	23,316,751	17,860,452

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Series A preferred stock [Member]	Series B preferred stock [Member]	Common stock [Member]	Additional Paid-In Capital [Member]	Accumulate Deficit [Member]	Total
Shares issued for acquisition of 5J Entities	$ 0	$ 6	$ 0	$ 4,379,994	$ 0	$ 4,380,000
Shares issued for acquisition of 5J Entities (in shares)	0	6,000
Shares issued for deferred financing cost	$ 0		$ 2,499	417,289	0	419,788
Shares issued for deferred financing cost (in shares)	0		2,498,736
Share based compensation	$ 0		$ 0	66,566	0	66,566
Share based compensation (in shares)	0		0
Warrant issued for notes payable - debt discount	$ 0		$ 0	59,439	0	59,439
Shares issued with debt and beneficial conversion feature on convertible notes payable	$ 0		$ 3,029	1,054,681	0	1,057,710
Shares issued with debt and beneficial conversion feature on convertible notes payable (in shares)	0		3,028,500
Preferred stock dividends	$ 0		$ 0	0	(254,041)	(254,041)
Returned shares of MG Cleaners LLC	$ 0		$ (1,408)	1,408	0	0
Returned shares of MG Cleaners LLC (in shares)	0		(1,408,276)
Cancellation of Series B preferred stock and accrued dividends	$ 0	$ (6)	$ 0	177,129	0	177,123
Cancellation of Series B preferred stock and accrued dividends (in shares)	0	(6,000)	0
Shares issued to settle liabilities	$ 0		$ 446	65,554	0	66,000
Shares issued to settle liabilities (in shares)	0		445,926
Net loss	$ 0		$ 0	0	(15,868,990)	(15,868,990)
Ending balance at Dec. 31, 2020	2		19,447	10,978,254	(21,815,556)	(10,817,853)
Beginning balance at Dec. 31, 2019	$ 2		$ 14,881	4,756,194	(5,692,525)	(921,448)
Ending balance (in shares) at Dec. 31, 2020	2,000		19,446,258
Beginning balance (in shares) at Dec. 31, 2019	2,000		14,881,372
Shares issued for acquisition of 5J Entities (in shares)			0
Shares issued for deferred financing cost	$ 0		$ 1,125	336,375	0	337,500
Shares issued for deferred financing cost (in shares)	0		1,125,000
Share based compensation	$ 0		$ 0	67,460	0	67,460
Share based compensation (in shares)	0
Shares issued with debt and beneficial conversion feature on convertible notes payable	$ 0		$ 7,932	5,130,138	0	5,138,070
Shares issued with debt and beneficial conversion feature on convertible notes payable (in shares)	0		7,931,612
Preferred stock dividends	$ 0		$ 0	0	(75,000)	(75,000)
Shares issued to settle note payable (Shares)	0		375,000
Shares issued to settle note payable	$ 0		$ 375	74,250	0	74,625
Shares issued to settle accounts payable	$ 0		$ 410	81,180	0	81,590
Shares issued to settle accounts payable (in shares)	0		410,000
Series A Convertible Preferred Stock converted into common shares	$ (2)		$ 4,443	178,216	0	182,657
Series A Convertible Preferred Stock converted into common shares (in shares)	(2,000)		4,443,292
Net loss	$ 0		$ 0	0	(11,141,980)	(11,141,980)
Ending balance at Dec. 31, 2021	0		33,732	16,845,873	(33,032,536)	(16,152,931)
Beginning balance at Dec. 31, 2020	$ 2		$ 19,447	$ 10,978,254	$ (21,815,556)	$ (10,817,853)
Ending balance (in shares) at Dec. 31, 2021	0		33,731,162
Beginning balance (in shares) at Dec. 31, 2020	2,000		19,446,258

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss from continuing operations	$ (11,484,636)	$ (14,105,158)
Adjustments to reconcile net loss to net
Share based compensation	67,460	66,566
Depreciation and amortization	5,398,529	4,901,689
Amortization of deferred financing costs	2,208,291	609,396
Amortization of right of use assets - operating leases	436,787	286,790
Impairment expense	0	1,084,671
Bad debt expense	454,990	474,708
Loss on settlement of liabilities	41,397	21,407
Gain on disposal of assets	(43,624)	(220,315)
Gain extinguishment of debt	(5,022,102)	(94,339)
Changes in:
Accounts receivable	(7,237,370)	2,782,038
Prepaid expenses and other current assets	3,118,119	558,182
Other assets	(241,940)	0
Accounts payable	2,677,329	(2,158,362)
Accounts payable - related party	(75,842)	130,444
Accrued expenses and other liabilities	1,525,563	2,067,828
Right of use operating lease liabilities	(537,616)	(136,050)
Deferred revenue	(30,000)	0
Net cash used in operating activities from continuing operations	(8,744,665)	(3,730,505)
Net cash provided by (used in) operating activities from discontinued operations	568,519	(242,162)
Net cash used in operating activities	(8,176,146)	(3,972,667)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition of 5J Entities, net	0	(6,320,168)
Cash paid for disposition of MG Cleaners, LLC	(35,000)	(75,000)
Cash received from sale of property and equipment	0	4,200
Cash paid for purchase of property and equipment	(97,026)	(404,200)
Net cash used in investing activities from continuing operations	(132,026)	(6,795,168)
Net cash used in investing activities from discontinued operations	0	(42,368)
Net cash used in investing activities	(132,026)	(6,837,536)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of deferred financing costs	(20,623)	(223,558)
Proceeds from secured line of credit, net	5,326,060	4,156,238
Proceeds from notes payable	15,064,003	5,584,048
Payments on notes payable	(15,553,327)	(1,385,535)
Payments on convertible notes payable	(50,000)	0
Proceeds from convertible notes payable	3,906,079	3,144,295
Net cash provided by financing activities from continuing operations	8,672,192	11,275,488
Net cash provided by financing activities from discontinued operations	(226,932)	484,235
Net cash provided by financing activities	8,445,260	11,759,723
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	137,088	949,520
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	979,088	29,568
CASH,CASH EQUIVALENTS AND RESTRICTED CASH, end of period	1,116,176	979,088
Supplemental disclosures:
Cash paid for income taxes	0	0
Cash paid for interest	5,534,279	1,979,483
Noncash investing and financing activities
Right of use assets capitalized	2,478,508	0
Non-cash consideration paid for business acquisitions	0	4,380,000
Cancellation of Series B Convertible Preferred stock and accrued dividends	0	177,123
Non-cash consideration paid for increase in secured notes payable	203,010	5,840,622
Non-cash consideration paid for prepaids from debt financing	0	331,065
Non-cash consideration increase in convertible notes payable	0	225,000
Debt discount from issuance of common stock warrants	0	59,439
Preferred stock dividend	75,000	254,041
Settlement of note payable and accrued interest with common stock issuance	73,818	0
Settlement of accounts payable with common stock issuance	41,000	66,000
Note receivable for property and equipment	616,683	0
Expenses paid by related party	0	69,516
Shares issued for deferred financing costs	337,500	419,788
Prepaid expenses financed with note payable	3,253,678	100,997
Equipment received in exchange for settlement of notes receivable	0	223,200
Note payable for property and equipment	0	1,353,500
Shares issued with debt and beneficial conversion feature on convertible notes payable	5,138,070	1,057,710
Series A Convertible Preferred Stock converted into common shares	182,657	0
Convertible notes payable issued to settle accounts payable and accrued expenses	$ 1,381,740	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Dec. 31, 2021
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 — ORGANIZATION AND NATURE OF BUSINESS Organization and Nature of Business SMG Industries Inc. (“we”, “our”, the “Company” or “SMG”) is a corporation established pursuant to the laws of the State of Delaware on January 7, 2008. The Company’s original business was the acquisition and stockpile of a rare metal known as Indium used in cell phones and other industrial applications. The Company eventually sold its stockpile and distributed most of the proceeds to its stockholders via special dividends and share repurchases. The Company today is a growth-oriented midstream, logistics and oilfield services company that operates throughout the domestic Southwest United States. Through its wholly-owned operating subsidiaries, the Company offers an expanding suite of products and services across the oilfield market segments of drilling, completions and production. SMG is headquartered in Houston, Texas with facilities in Odessa, Floresville, Henderson, Victoria and Palestine, Texas. In March 2020 the World Health Organization declared COVID-19 a pandemic. Throughout 2020 and into 2021, many variants of the virus arose. We are still assessing the impact COVID-19 and related variants (together, “COVID-19”) may have on our business, but there can be no assurance that this analysis will enable us to avoid part or all of any impact from the spread of COVID-19 or its consequences, including downturns in business sentiment generally. The extent to which the COVID-19 pandemic and global efforts to contain its spread will impact our operations will depend on future developments, which are highly uncertain and cannot be predicted at this time, and include the duration, severity and scope of the pandemic and the actions taken to contain or treat the COVID-19 pandemic.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly subsidiaries, 5J Trucking LLC, 5J Oilfield Services LLC, 5J Specialized LLC, 5J Transportation LLC and 5J Brokerage LLC (together referred to as “5J”), Momentum Water Transfer Services, LLC ("MWTS"), Jake Oilfield Solutions LLC ("Jake") and Trinity Services LLC ("Trinity"), all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation. Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Acquisition Accounting The Company’s acquisitions are accounted for using the purchase acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The consolidated statements of operations for the fiscal years presented include the results of operations for each of the acquisitions from the date of acquisition. Customer Concentration and Credit Risk During the year ended December 31, 2021, no one customer accounted for more than 10% of our total gross revenues. During fiscal year 2020, one customer accounted for approximately 11% of our total gross revenues. No customer accounted for more than 10% of accounts receivable as of December 31, 2021 and one customer accounted for 10% of accounts receivable as of December 31, 2020. No vendors exceeded 10%of accounts payable at December 31, 2021 and 2020. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company. Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less. Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2021 and 2020, the allowance for bad debts was $1,041,387 and $691,098, respectively. Inventory Inventory, consisting of raw materials, work in progress and finished goods, is valued at the lower of the inventory’s costs or net realizable value, using the first in, first out method to determine the cost. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to net realized value, if lower. All inventory of the Company is held by MG and Trinity and is classified in the December 31, 2020 consolidated balances sheet as Current Assets of Discontinued Operations. Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 Furniture, Fixtures and Other 3 Intangible Assets, and Long-Lived Assets The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2021 and 2020, the Company evaluated long lived assets for impairment and recorded impairment losses of $0 and $1,084,671, respectively. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Disaggregation of revenue All of the Company’s revenue from continuing operations is currently generated from services. As such no further disaggregation of revenue information is provided. All revenues are currently in the southern region of the United States. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time. Cost of Revenues Cost of revenues includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, fuel and non-cash depreciation of equipment. Cost of revenues are recorded in the same period as the corresponding revenue. Discontinued Operations In December 2020 we sold MG and decided to cease the operations of Trinity. An entity that is disposed of by sale or ceasing of operations is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity’s operations and financial results. As such, MG and Trinity are reported as discontinued operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of December 31, 2021 and 2020. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations as net income (loss) from discontinued operations for the years ended December 31, 2021 and 2020. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within the Company’s Consolidated Statements of Cash Flows for the years ended December 31, 2021 and 2020. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, results of operations, and cash flows of MG and Trinity. The discontinued operations exclude general corporate allocations. Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year. Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts receivable, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2021, the Company did not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2020, the Company recorded non-recurring fair value measurements related to the 5J acquisition. These fair value measurements were classified as Level 3 within the fair value hierarchy. See Note 9. Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2021, 1,575,000 of stock options, 1,763,335 of warrants and 79,467,400 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2020, 2,060,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 26,792,950 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the years ended December 31, 2021 and 2020, all potentially dilutive instruments were excluded as their effective would have been anti-dilutive. Basic and Diluted Loss December 31, 2021 December 31, 2020 Net loss from continuing operations $ (11,484,636) $ (14,105,158) Net income (loss) from discontinued operations 342,656 (1,763,832) Net loss (11,141,980) (15,868,990) Preferred stock dividends (75,000) (254,041) Net loss attributable to common shareholders (11,216,980) (16,123,031) Basic and Dilutive Shares: Weighted average basic shares outstanding 23,316,751 17,860,452 Net dilutive stock options — — Dilutive shares 23,316,751 17,860,452 Assets Held for Sale Assets held for sale are measured at the lower of their carrying amount or fair value less cost to sell. See Note 9 for discussion of impairments of our assets held for sale that are included within assets and liabilities of discontinued operations on the consolidated balance sheets. Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations. Share-Based Payment Arrangements The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which an employee is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. Compensation expense for SBP awards granted to nonemployees is remeasured each period as the underlying options vest. The fair value of each option granted during the year ended December 31, 2020 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table. There were no common stock option grants during the year ended December 31, 2021: 2020 Expected dividend yield 0 % Expected option term (years) 5 Expected volatility 223% - 244 % Risk-free interest rate 0.33% - 0.89 % The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Company’s common stock. The assumed discount rate was the default risk-free five-year interest rate provided by Bloomberg L.P. Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
GOING CONCERN	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern and, no adjustments to the consolidated financial statements have been made to account for this uncertainty. The Company concluded that the uncertainty surrounding the COVID-19 global pandemic, its negative working capital, and negative cash flows from operations are conditions that raised substantial doubt about the Company’s ability to continue as a going concern. The Company plans to continue to generate additional revenue (and improve cash flows from operations) in connection with its anticipated growth related to the Company’s February 2020 acquisition of 5J and its expanded revenue lines in heavy haul, super heavy haul, drilling rig mobilization, commodity freight, and brokerage services. The Company notes that loans obtained under the Paycheck Protection Program in 2020 and 2021 have been forgiven in accordance with the terms of the program. During the year ended December 31, 2021, a total of $5,023,089 in principal on PPP loans was forgiven in full. An additional $328,018 of principal related to PPP loans from discontinued operations were also forgiven during the year ended December 31, 2021.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
PROPERTY AND EQUIPMENT, NET	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET Property and equipment Property and equipment at December 31, 2021 and 2020 consisted of the following: December 31, 2021 December 31, 2020 Equipment $ 7,768,597 $ 8,549,824 Trucks and Trailers 11,167,001 11,062,588 Downhole oil tools 659,873 659,873 Vehicles 1,538,528 1,550,335 Buildings 493,529 493,626 Furniture, fixtures and other 98,017 13,240 Property and equipment, gross 21,725,545 22,329,486 Less: accumulated depreciation (11,262,193) (5,991,572) Property and equipment, net $ 10,463,352 $ 16,337,914 Depreciation expense for the years ended December 31, 2021 and 2020 was $5,398,529 and $4,901,689, respectively. During the years ended December 31, 2021 and 2020, the Company evaluated long lived assets for impairment and recorded impairment losses for continuing operations of $0 and $1,084,671, respectively, and $0 and $983,660 for discontinued operations, respectively.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	12 Months Ended
ACCRUED EXPENSES AND OTHER LIABILITIES	Dec. 31, 2021
ACCRUED EXPENSES AND OTHER LIABILITIES
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of December 31, 2021 and 2020 included the following: December 31, 2021 December 31, 2020 Payroll and payroll taxes payable $ 1,929,414 $ 754,183 Sales tax payable 2,291 1,627 State income tax payable 323,280 144,800 Property tax payable 97,210 — Interest payable 482,950 839,240 Credit cards payable — 31,422 Accrued operational expenses 1,006,343 664,710 Accrued general and administrative expenses 178,561 79,067 Accrued dividend — 107,658 Other 35,064 14,500 Total Accrued Expenses $ 4,055,113 $ 2,637,207

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
NOTES PAYABLE	Dec. 31, 2021
NOTES PAYABLE.
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE Notes payable included the following as of December 31, 2021 and 2020: v December 31, December 31, 2021 2020 Secured notes payable: Secured note payable issued January 2, 2018, bearing interest of 6.29% per year. Note was paid off March 16, 2021. $ — $ 22,293 Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. Note is currently past due. If a default notice is received, the interest rate will be 14%. 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of MWTS, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. 792,470 792,470 Secured note payable issued May 1, 2019 to a shareholder, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000. Note was extended to March 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued June 17, 2019 to a shareholder, bearing interest of 10% per year, due June 30, 2020. Note is currently past due. If a default notice is received, the interest rate will be 14%. 80,000 80,000 Secured note payable issued December 12, 2019 to a shareholder, bearing interest of 12% per year, due June 3, 2020. During the year ended December 31, 2021, the note was paid in full. — 25,000 Secured note payable issued July 26, 2019, bearing interest of 7% per year, due in monthly installments ending July 2020. Note is currently past due. If a default notice is received the interest rate will be 10%. On September 29, 2021 we entered into a settlement agreement for $50,000 in cash which was paid on September 29, 2021. — 123,818 Secured note payable with a related party issued February 27, 2020 in connection with the 5J acquisition, bearing interest of 10% per year, due February 1, 2023. 2,000,000 2,000,000 Various notes payable secured by equipment of 5J Trucking, LLC, bearing interest ranging from 5.32% to 5.5% maturing from January 2023 through March 2023. 343,723 568,589 Secured note payable with a related party issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. 545,050 1,012,237 Secured Master Lease Agreement refinanced substantially all of the 5J Entities equipment and a guarantee by an officer of the Company in the aggregate amount of $11,950,000 which amount was financed based on 75% of the net forced liquidation value of the equipment. The note matures on May 27, 2024. The effective interest rate on this agreement is approximately 18.7%. Effective September 10, 2021, the monthly payment is $208,000. The Company repaid a total of $5,381,005 and accrued interest of $1,018,995 through the new Amerisource term loan described below. Deferred financing costs associated with this agreement were $0 as of December 31, 2021. — 11,708,919 Secured promissory notes for Jake, SMG Industries, Inc, and 5J Trucking LLC, with Small Business Administration Economic Injury Disaster Loans, bearing interest 3.75% annually and matures in June, August, and September 2050. 390,000 390,000 Secured promissory note issued on June 20, 2020. The note is due and payable in thirty-six monthly installments of $45,585 commencing on July 20, 2020 and the final installment is due on July 1, 2023. Unamortized deferred financing costs associated with this agreement were $287,560 as of December 31, 2021. 1,071,821 1,570,617 Secured promissory note with Amerisource, a related party, issued on September 7, 2021 in the amount of $6,400,000, bearing interest at 12%, maturing September 7, 2026. The Company is required to make monthly payments of interest only beginning October 1, 2021, with payments of principal and interest beginning in October 2022. An additional $6,340,000 was paid by Amerisource to Utica to settle the Utica promissory note in full in November 2021. Unamortized deferred financing costs associated with this agreement were $11,793 as of December 31, 2021. 12,740,000 — 18,363,064 18,693,943 Less discounts and deferred finance costs (299,353) (644,907) Less current maturities (3,527,960) (4,010,627) Long term secured notes payable, net of current maturities and discounts $ 14,535,751 $ 14,038,409 On February 27, 2020, the 5J Entities entered into a Master Lease Agreement with Utica Leaseco LLC ("Utica") pursuant to which Utica refinanced substantially all of the 5J Entities equipment in the aggregate amount of $11,950,000 which amount was financed based on 75% of the net forced liquidation value of the equipment. Pursuant to the terms of the Utica Financing, the 5J Entities will pay a monthly fee to Utica for a period of 51 months, with a cash payment due at the end of the lease term in the amount of $831,880. The 5J Entities own all of the assets financed pursuant to the Utica Financing, subject to Utica's security interest in all of the equipment of the 5J Entities pursuant to the terms of the security agreement. Each of the Company and Matthew Flemming, its Interim CEO and Interim CFO, have entered into guaranty agreements with Utica, whereby they have guaranteed all of the obligations of the 5J Entities under the Utica Master Lease Agreement, pursuant to the guaranty. On May 19, 2020 the Company entered into its first amendment to Lease Documents with Utica, whereby for a six month period effective April 27, 2020 the Company's payments were amended to $150,000 per month. On August 31, 2020 the Company entered into its second amendment to Lease Documents with Utica, whereby for a two month period effective October 27, 2020 the Company's payments were amended to $150,000 per month. Starting December 27, 2020, at the end of the modification period, the Company's payment will resume at $379,400 through the maturity date of May 27, 2024. This amendment was accounted for as a modification of the debt. The Utica financing has an effective interest rate of approximately 18.6% following the amendments discussed above. On June 17, 2020, our wholly-owned subsidiary, Momentum Water Transfer Services LLC, executed a note with the SBA for $90,000 in connection with the SBA's EIDL program. The note has a thirty year term, an annual interest rate of 3.75% and payments of $439 are due monthly beginning twelve months from the date of the Note. The Note grants the SBA a general security interest in Momentum’s collateral and has no penalty of prepayment. On July 20, 2020, the 5J Specialized, LLC issued a secured promissory note for $1,641,060, which includes precomputed interest of $287,560. The precomputed interest is being accounted for as a debt discount and amortized through the maturity date of the note. The note is due and payable in thirty-six On August 30, 2020, SMG, executed a note with the SBA for $150,000 in connection with the SBA's EIDL program. The note has a thirty year On September 2, 2020, our wholly-owned subsidiary, 5J Trucking, LLC, executed a note with the SBA for $150,000 in connection with the SBA's EIDL program. The note has a thirty year On March 9, 2021, the Company entered into a third amendment and surrender agreement with Utica requiring weekly payments of $23,750 until May 28, 2021. Upon the occurrence of an event of default under such amendment, and after the expiration of any cure period related to any such default, the surrender agreement entered into between the parties shall govern the surrender of the ownership and possession of the 5J equipment to Utica, or their designee, pursuant to the terms of the Lease agreement between the parties. The surrender agreement directs any third party in possession of any of such equipment to surrender the equipment in their possession to Utica and for Lessee to comply with any related paperwork requests to transfer ownership of the equipment to Utica. The surrender agreement shall terminate on the earlier to occur of: (i) June 25, 2021, or (ii) the occurrence of an event of default, that is not cured within any applicable cure period. From June 4, 2021 to June 25, 2021 the weekly payments shall increase to $112,000 per week, and thereafter commencing on July 27, 2021 the payments shall be $448,000 per month. On June 10, 2021, the Company entered into a fourth amendment and surrender agreement with Utica requiring weekly payments of $60,000 until July 2, 2021. Upon the occurrence of an event of default under such amendment, and after the expiration of any cure period related to any such default, the surrender agreement entered into between the parties shall govern the surrender of the ownership and possession of the 5J equipment to Utica, or their designee, pursuant to the terms of the Lease agreement between the parties. The surrender agreement directs any third party in possession of any of such equipment to surrender the equipment in their possession to Utica and for Lessee to comply with any related paperwork requests to transfer ownership of the equipment to Utica. The surrender agreement shall terminate on the earlier to occur of: (i) June 25, 2021, or (ii) the occurrence of an event of default, that is not cured within any applicable cure period. From July 9, 2021, until August 27, 2021 the weekly payments shall increase to $104,654 per week, and thereafter commencing on August 27, 2021 the payments shall be between $418,616 and $523,270 per month through the maturity date. On August 10, 2021, the Company entered into an amendment of the forbearance agreement and surrender agreement on June 10, 2021 with Utica and 5J Trucking LLC which provided for weekly payments under the terms of the February 2020 lease for $104,654 until August 31, 2021 and a fixed buy out equal to $12,725,000. After August 31, 2021, the payment schedule returns to its original terms as per the June 10, 2021 amendment. On September 7, 2021, 5J Trucking, 5J Oilfield, 5J Transportation, 5J Brokerage and 5J Specialized LLC (the “5J Entities”) entered into a loan agreement (“Loan Agreement”) and security agreement (“Security Agreement”) with Amerisource Funding Inc. (“Amerisource”) in the total amount of $12,740,000. Pursuant to the terms of the Loan Agreement, the 5J Entities will pay interest only on a monthly basis through October 1, 2022 and principal and interest thereafter over the remaining term through September 7, 2026. The Note bears interest at a rate of 12.0% per annum and may be prepaid early at any time without penalty. The 5J Entities will also pay an annual collateral management fee to Amerisource in the amount of 0.40% of the total loan amount payable at the closing and each anniversary during the term of the note. Amerisource is a related party of the Company due to its holdings of common stock and convertible debt of the Company and has an officer on the Board of Directors of the Company. Pursuant to the terms of the Security Agreement, the 5J Entities granted a security interest in all of their assets to Amerisource as collateral for the repayment of the Amerisource loan, however, until such time as Utica has been paid in full pursuant to the master lease agreement entered into by and between 5J Trucking and 5J Oilfield with Utica on February 27, 2020, Utica will continue to have a priority security interest in a significant portion of the 5J Entities assets. In connection with the Loan Agreement, the Company, the parent company of each of the 5J Entities, entered into a pledge agreement pursuant to which the Company has granted a security interest in all of its assets to Amerisource and a guaranty agreement pursuant to which the Company has guaranteed the timely payment of all amounts due under the Loan Agreement. The Loan Agreement includes customary covenants, including a negative convent that the 5J Entities may not create or permit for any lien to exist on the collateral nor enter into any new debt agreement. The proceeds from the issuance of the Note were used to pay down the outstanding balance owed to Utica pursuant to a Second Forbearance Agreement entered into by and between 5J Trucking and 5J Oilfield with Utica on September 7, 2021. The Utica agreement was paid in full through the Amerisource Loan Agreement in November 2021. On July 12, 2021, the Company paid in full a December 12, 2019 promissory note with a principal balance of $25,000 that matured including all accrued interest for $29,973. Notes Payable - Discontinued Operations On January 23, 2020, the Trinity Services issued a secured promissory note for $1,272,780, which includes precomputed interest of $210,018. The note is due and payable in thirty-six monthly installments of $35,355 commencing on March 25, 2020 and the final installment is due on February 25, 2023. The note is secured by machinery and equipment owned by SMG. During the year ended December 31, 2021, the secured promissory note was retired in full. As of December 31, 2020, the balance of this note payable is included in Current Liabilities-Discontinued Operations on the Company’s Consolidated Balance Sheet. On September 19, 2019, the Company issued an unsecured note with vendor for $135,375. The promissory note has an annual interest rate of 10.0% and was due at October 30, 2019. The note was issued in exchange for of settlement of accounts payable. As of December 31, 2021 and 2020, the $45,708 balance of this note payable is included in Current Liabilities-Discontinued Operations on the Company’s Consolidated Balance Sheet. On March 6, 2020, Trinity Services, LLC entered into an unsecured line of credit agreement with Red River Bank. The revolving line of credit provides for a maximum balance of $200,000, accrues interest at 5.750% annually, and matures on March 6, 2021. Trinity will pay this loan in full immediately upon Red River’s demand. If no demand is made, Trinity will pay this loan in one payment of all outstanding principal plus all unpaid interest at maturity. As of December 31, 2021 and 2020, the $200,000 and $186,037 balance of this note payable is included in Current Liabilities-Discontinued Operations on the Company's Consolidated Balance Sheet. On May 27, 2020, our wholly-owned subsidiaries, Trinity Services, LLC and MG Cleaners, LLC each executed notes with the SBA for $150,000 in connection with the SBA's economic injury disaster loan ("EIDL") program. The notes have a thirty year term, an annual interest rate of 3.75% and payments of $731 are due monthly beginning twelve months from the date of the note. The notes grant the SBA a general security interest in Trinity Services' and MG Cleaners' collateral and has no penalty of prepayment. Notes Payable – Unsecured December 31, December 31, 2021 2020 Unsecured promissory note for 5J Oilfield Services LLC with Small Business Administration (“SBA”) Paycheck Protection Program (“PPP1”), bearing interest 1.00% annually and was scheduled to mature in April 2022. The loan was forgiven on June 3, 2021. $ — $ 3,148,100 Insurance premium financing note with original principal of $1,487,202, monthly payments of $153,537, with stated interest of 6.99%, maturing on May 1, 2022. 743,576 — Insurance premium financing note with original principal of $292,065, monthly payments of $7,793, with stated interest of 5.78%, maturing on February 14, 2022. 58,413 — Unsecured note payable with a shareholder. Note issued on August 10, 2018 for $40,000, due December 30, 2018 (extended to June 30, 2020) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand. Note is currently past due. If a default notice is received, the interest rate will be 15%. 44,559 44,559 Unsecure advances from the sellers of MWTS, non-interest bearing and due on demand 35,000 35,000 Unsecured payable for settlement of lawsuit with an original settlement of $196,188, monthly payments of $6,822 for 24 months, with an interest rate of 6% and a default interest rate of 18%. 98,433 — Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. Deferred financing costs associated with this agreement were $87,187 as of December 31, 2021. 150,000 — Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. Deferred financing costs associated with this agreement were $87,187 as of December 31, 2021. 150,000 — Unsecured note payable with a shareholder. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. Deferred financing costs associated with this agreement were $87,187 as of December 31, 2021. 150,000 — Notes payable - unsecured 1,429,981 3,227,659 Less discounts and deferred finance costs (261,561) — Less current portion (1,168,420) (2,187,436) Notes payable - unsecured, net of current portion $ — $ 1,040,223 In April 2020, 5J Oilfield Services LLC was informed by Hancock Whitney Bank, its lender, that they received approval from the U.S. Small Business Administration ("SBA") to fund 5J's request for a loan under the SBA's Paycheck Protection Program ("PPP Loan") created as part of the recently enacted Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") administered by the SBA. In connection with the PPP Loan, 5J has entered into a two-year promissory note. Per the terms of the PPP Loan, 5J will return $10,000 of the SBA advance and receive net cash proceeds of $3,148,100 from the Hancock Whitney Bank. In accordance with the requirements of the CARES Act, 5J intends to use the proceeds from the PPP Loan primarily for payroll costs. The PPP Loan is scheduled to mature on August 22, 2022, has a 1.00% interest rate, and is subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. The loan was forgiven on June 3, 2021. The gain on the forgiveness of the loan is included in other income on the Company’s Consolidated Statement of Operations for the year ended December 31, 2021. On January 28, 2021, 5J Oilfield Services LLC received proceeds of $1,769,002 under the SBA PPP2 program. On February 3, 2021, Jake Oilfield Solutions LLC received proceeds of $35,000 under the SBA PPP2 program. On February 4, 2021, SMG Industries, Inc. received proceeds of $70,000 under the SBA PPP2 program. The Jake Oilfield Solutions LLC and the SMG Industries, Inc. SBA PPP2 loans of $35,000 and $70,000, respectively were forgiven on September 29, 2021. In October 2021, the 5J Oilfield Services LLC PPP2 loan was forgiven in full. The gain on the forgiveness of the loans are included in other income on the Company’s Consolidated Statement of Operations for the year ended December 31, 2021. Unsecured Notes Payable – Discontinued Operations On April 28, 2020, Trinity, received proceeds of $195,000 under the SBA PPP1 program. In accordance with the requirements of the CARES Act, the Companies used the proceeds from the PPP1 Loan primarily for payroll costs. The loans have a 1.00% interest rate and are subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. The PPP Loan was scheduled to mature on, August 28, 2020. The Trinity loan was forgiven February 16, 2021. On February 1, 2021, Trinity, received proceeds of $133,018 under the SBA PPP2 program. The loans have a 1.00% interest rate and are subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. The PPP Loan was scheduled to mature on, August 1, 2021. An additional $133,018 under the PPP2 program was forgiven in September 2021. The Trinity loans were included in Current Liabilities-Discontinued Operations on the Company’s December 31, 2020 Consolidated Balance Sheet and the gain on the forgiveness of the loan is included in loss from discontinued operations on the Company’s Consolidated Statement of Operations for the year ended December 31, 2021. Accounts Receivable Financing Facility (Secured Line of Credit) On June 19, 2019, Jake Oilfield Solutions LLC (“Jake”), each of which is a wholly-owned subsidiary of the Company, entered into separate revolving accounts receivable financing facilities (collectively the “AR Facility”) with Catalyst Finance L.P. (“Catalyst”). The AR Facility was funded on June 27, 2019. The new AR Facility with Catalyst was used to pay off the Crestmark facility in full. The AR Facility provides for the Company, through Trinity and Jake, to have access to up to 90% of the net amount of eligible receivables (as defined in the financing agreement). The AR Facility is paid for by the assignment of the accounts receivable of Jake to Catalyst and is secured by all instruments and proceeds related thereto. The AR Facility has an interest rate of 2.25% in excess of the prime rate reported by the Wall Street Journal per annum, plus a financing fee equal to 0.20% of the receivable balance every 15 days, with a maximum cumulative rate of 1.6%. There are no origination fees, monitoring or early termination fees. The AR Facility can be terminated by the Company with thirty days written notice. The Company is a guarantor of the financing facility and our subsidiaries as borrowers have cross-collateralized their accounts receivable with this facility. This arrangement was terminated in May 2020. On February 27, 2020, the 5J Entities entered into a Revolving Accounts Receivable Assignment and Term Loan Financing and Security Agreement with Amerisource Funding Inc. ("Amerisource") in the aggregate amount of $10,000,000 ("Amerisource Financing").The Amerisource Financing provides for: (i) an equipment loan in the principal amount of $1,401,559 ("Amerisource Equipment Loan"), (ii) a bridge term facility in the amount of $550,690 ("Bridge Facility"), and (iii) an accounts receivable revolving line of credit up to $10,000,000 ("AR Facility"). The Company recorded deferred financing costs of $223,558 recognized on the date of incurrence as a discount. During the years ended December 31, 2021 and 2020, $96,442 and $82,349 of debt discount was amortized to interest expense, and unamortized discount was $28,428 and $124,870 as of December 31, 2021 and 2020, respectively. Amerisource is a related party of the Company due to its holdings of common stock and convertible debt of the Company and has an officer on the Board of Directors of the Company. The AR Facility has been issued in an amount not to exceed $10,000,000, with the maximum availability limited to 90% of the eligible accounts receivable (as defined in the financing agreement). The AR Facility is paid for by the assignment of the accounts receivable of each of the 5J Entities and is secured by all instruments and proceeds related thereto. The AR Facility has an interest rate of 4.5% in excess of the prime rate per annum, an initial collateral management fee of 0.75% of the maximum account limit per annum, a non-usage fee of 0.35% assessed on a quarterly basis on the difference between the maximum availability under the AR Facility and the average daily revolving loan balance outstanding, and a one time commitment fee equal to $100,000 paid at closing. The AR Facility can be terminated by the 5J Entities with 60 days written notice. There is an early termination fee equal to two percent (2.0)% of the then maximum account limit if there are more than twelve (12) months remaining in term of the AR Facility, or one percent (1.0)% of the then maximum account limit if there twelve months or less remaining in the term of the AR Facility. The Company is a guarantor of the Amerisource Financing. The balances under the above lines of credit was $9,468,759 and $4,046,256 as of December 31, 2021 and 2020, respectively. Convertible Notes Payable On September 28, 2018, the Company entered into a secured note purchase agreement with an individual investor for the purchase and sale of a convertible promissory note (“Convertible Note”) in the principal amount of $250,000. The Convertible Note is convertible at any time after the date of issuance into shares of the Company’s common stock at a conversion price of $0.50 per share. Interest on the Note shall be paid to the investor at a rate of 8.5% per annum, paid on a quarterly basis, and the maturity date of the Convertible Note is two years after the issuance date. The Convertible Note is secured by all of the assets of the Company, subject to prior liens and security interests. The Company evaluated the Convertible Note and determined is a conventional convertible instrument. As a result, a beneficial conversion feature was calculated as $100,000 at the time of issuance and recorded as a discount. During the year ended December 31, 2020, $39,075 of the discount was fully amortized. On February 27, 2020, the principal amount of $250,000 was converted into the Amerisource Stretch Note and is convertible into the Company's common stock at a fixed exercise price of $0.25 per share anytime while the note is outstanding. On February 27, 2020, the Company entered into a loan agreement with Amerisource Leasing Corporation, which has an equity ownership of 12.2% and is considered a related party, for the sale of a 10% convertible promissory note in the principal amount of $1,600,000 ("Amerisource Stretch Note"). The Amerisource Stretch Note matures on February 27, 2023 and is convertible into shares of the Company's common stock at a conversion price of $0.25 per share. The interest rate on the Amerisource Stretch Note increases to 11% per annum on February 27, 2021 and to 12% per annum on February 27, 2022. Interest shall be paid on a quarterly basis. In addition, 2,498,736 shares of the Company's common stock with a fair value of $419,788 were issued to the noteholder in connection with the sale of the Amerisource Note. The Company recorded deferred financing costs of $419,788 recognized on the date of incurrence as a discount and will be amortized over the life of the loan During the years ended December 31, 2021 and 2020, $151,590 and $116,608 of debt discount was amortized to interest expense, and there was $151,589 and $303,180 of unamortized discount as of December 31, 2021 and 2020, respectively. The Amerisource Stretch Note may be prepaid at any time by the Company on 10 days-notice to the noteholder without penalty. During the year ended December 31, 2020, the Company entered into secured note purchase agreements with nine individual investors for the purchase and sale of convertible promissory notes ("Convertible Notes") in the principal amount of $2,019,000. The Convertible Notes are convertible at any time after the date of issuance into shares of the Company's common stock at a conversion price of $0.10 per share. Interest on the Convertible Notes shall be paid to the investors at a rate of 10.0% per annum, paid on a quarterly basis, and the maturity date of the Convertible Notes is two years after the issuance date. The Convertible Notes are secured by all of the assets of the Company, subject to prior liens and security interests. The Company also issued a total of 3,028,500 shares of common stock to the investors. The Company recognized a debt discount of $1,057,710 which is equivalent to the relative fair value of the 3,028,500 common shares and the beneficial conversion feature on the Convertible Notes. During the year ended December 31, 2020, $158,930 of the discount was amortized. Of the $2,019,000 principal amount, $1,669,000 of the convertible notes are held by investors who are considered related parties, primarily existing debt holders. As of December 31, 2020, there was $898,780 of unamortized discount remaining. During the year ended December 31, 2021, the Company received $3,906,079 of cash, $522,301 of reduction of outstanding payables, and $859,439 of expenses paid on behalf of the Company in the form of new convertible notes under the terms above from related parties. The lenders received 7,931,612 shares of the Company’s restricted common stock. The Company recognized a debt discount of $5,138,070 based on the relative fair value of these shares and the beneficial conversion feature on the Convertible Notes. During the year ended December 31, 2021, $1,518,142 of debt discount was amortized to interest expense, and there was $4,518,708 of unamortized discount as of December 31, 2021. The convertible promissory notes issued for non-cash consideration described above included the following: During the year ended December 31, 2021, the Company issued multiple convertible promissory notes in the aggregate amount of $609,439, in exchange for payment of Company expenses of $609,439 to Steve Madden. The convertible notes mature after twenty-four months, pays 10% per annum interest rate, paid quarterly, and have a fixed conversion rate at $0.10 per share. This lender also received 914,160 shares of the Company’s restricted common stock in connection with this convertible note investment On October 4, 2021, Newton Dorsett was issued a $77,592 secured convertible note, paid in kind to settle outstanding payables, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. This lender also received 116,388 shares of the Company’s restricted common stock in connection with this convertible note investment. On October 29, 2021, James Frye was issued a $212,000 secured convertible note, paid in kind to settle outstanding payables, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. This lender also received 318,000 shares of the Company’s restricted common stock in connection with this convertible note investment. On October 30, 2021 James Frye was issued a $232,709 secured convertible note, paid in kind to settle outstanding payables, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. This lender also received 349,064 shares of the Company’s restricted common stock in connection with this convertible note investment. On December 16, 2021, Steve Madden was issued a $250,000 secured convertible note, paid in kind for services as Chief Transition Officer, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. The convertible note was recorded as a prepaid expense to be amortized over a one year period. This lender also received 375,000 shares of the Company’s restricted common stock in connection with this convertible note investment. On July 12, 2021, the Company paid in full a secured convertible note originally issued April 2019 with a principal balance of $50,000 that matured including all accrued interest for $54,896. Of the $8,907,035 principal amount, $7,906,740 of the Convertible Notes are held by investors, officers and board members, who are considered related parties, primarily existing debt holders. As of December 31, 2021, the convertible notes, net balance was $4,236,817 which long term convertible notes payable of $2,620,145 and current portion of convertible notes of $1,616,672. As of December 31, 2020, the convertible notes, net balance was

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
STOCKHOLDERS' DEFICIT	Dec. 31, 2021
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Year ended December 31, 2021 During the year ended December 31, 2021, a total of 6,956,612 shares of restricted common stock were issued to related parties, and 975,000 shares were issued to non-related parties pursuant to the convertible notes payable described in Note 6. The 2,000 Series A non-redeemable convertible preferred stock with a stated value of $1,000 per share held by an affiliate of the Company matured on July 20, 2021. The Series A Preferred Stock is convertible at a fixed price of $0.50 per share. The Company issued 4,443,292 restricted common shares to the holder and family members in October 2021. In October 2021, the Company issued 785,000 shares of its common stock for the settlement of $41,000 of accounts payable and $73,818 of secured note payable. The fair value of the common stock issued was $156,215 resulting in a loss on settlement of accounts payable of $40,490 and a loss on the settlement of liabilities of $807. On December 22, 2021, the Company issued a total of 1,125,000 shares of common stock to three lenders in connection with unsecured notes payable. These shares had a fair value of $337,500 and were recorded as deferred finance costs. Year ended December 31, 2020 During the year ended December 31, 2020, the Company issued 2,498,736 shares of the common stock to the noteholders in connection with the sale of the Amerisource Stretch Note. Amerisource serves as agent for the note holders, beneficially owns approximately 33.8% of common shares including potential shares issuable upon conversion of debt and has an officer on the Board of Directors of the Company. In July 2020, the Company issued 445,926 shares of its common stock for the settlement of $15,000 of accounts payable and $29,593 of accrued interest. The fair value of the common stock issued was $66,000 resulting in a loss on settlement of $21,407 . On November 10, 2020, the Company filed an amendment to its certificate of incorporation with the Secretary of State of the State of Delaware, increasing its authorized number of shares of common stock to 250,000,000 in connection with our Definitive 14C information statement filed with the SEC on September 28, 2020, pursuant to which a majority of our stockholders entitled to vote thereon approved such action. Preferred Stock – Series A Convertible Preferred stock On July 20, 2020, in connection with the sole holder of the Series A Convertible Preferred stock signing a personal guarantee on a 5J equipment note, the Company agreed and filed an amendment the Series A certificate of designation and terms to increase the coupon rate from 3% to 5% for the remainder of the term and to extend the term prior to non redeemable conversion from June 4, 2020 to July 20, 2021. On August 5, 2020, the following terms of the Series A Preferred Stock were amended: ● ● All outstanding shares of the nonredeemable Series A Convertible Preferred Stock shall automatically convert into the Company’s Common Stock on July 20, 2021. The Series A Convertible Preferred stock was converted in full in October 2021 and the Company issued 4,443,292 restricted common shares to the holder and family members. Preferred Stock – Series B Convertible Preferred stock On February 27, 2020, the Company, James E. Frye ("Frye") and 5J Oilfield Services LLC ("5J Oilfield") entered into a membership interest purchase agreement ("Purchase Agreement") pursuant to which the Company acquired 100% of the membership interests of 5J Oilfield from Frye in exchange for certain consideration, which included the issuance to Frye of 6,000 shares of the Company’s Series B Convertible Preferred Stock, with a stated value of $1,000 per share in accordance with the Certificate of Designation of Preferences, Rights and Limitations of 5% of Series B Convertible Preferred Stock dated effective January 1, 2020 ("SMGI Preferred Shares"). See Note 9 for additional information. On December 31, 2020, the Company, Frye and 5J Oilfield entered into an Amendment and Partial Recission of Membership Interest Purchase Agreement ("Recission Agreement"), effective as of February 27, 2020 (the "Effective Date"), pursuant to which the parties agreed to rescind the issuance of the Series B Convertible Preferred Shares to Frye as of the Effective Date. There have not been any distributions, payments or other transactions effected with respect to the SMGI Preferred Shares between the issuance date and the date of the Recission Agreement. After this transaction was completed, none of the SMGI Preferred Shares are issued and outstanding, and all accrued preferred dividends previously owed to Frye were forgiven.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
STOCK OPTIONS AND WARRANTS	Dec. 31, 2021
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 8 – STOCK OPTIONS AND WARRANTS Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2019 845,000 $ 383,750 $ 0.24-2.18 $ 0.45 Granted 2,210,000 663,000 0.30 0.30 Exercised — — — — Cancelled, forfeited or expired (995,000) (358,000) 0.30-2.00 0.36 Outstanding, December 31, 2020 2,060,000 688,750 0.24-0.75 0.33 Granted — — — — Exercised — — — — Cancelled, forfeited or expired (485,000) (127,500) 0.24-0.30 0.26 Outstanding, December 31, 2021 1,575,000 $ 561,250 $ 0.25-0.75 0.36 Exercisable, December 31, 2021 1,127,778 $ 427,083 $ 0.25-0.75 $ 0.38 Summary of stock option information is as follows: During the year ended December 31, 2021, the Company recognized $67,460 related to outstanding stock options. At December 31, 2021, the Company had $73,894 of unrecognized expenses related to options. The weighted average remaining contractual life is approximately 2.86 years for stock options outstanding on December 31, 2021. At December 31, 2021 there was no intrinsic value to the outstanding stock options. On February 28, 2020, the Company issued 2,025,000 common stock options to 5J and SMG employees. The options vest equally over a three-year period starting on February 28, 2021. The Company valued the stock options using the Black-Scholes model with the following key assumptions: Stock price, $0.168, Exercise price, $0.30, Term 5 years, Volatility 222.83%, Discount rate, 0.89%. In October 2020, the Company awarded a total of 185,000 common stock options to certain employees to purchase common stock at an exercise price of $0.30 per share for a period of five three Company valued the stock options using the Black-Scholes model with the following key assumptions: Stock price, $0.14, Exercise price, $0.30, Term 5 years, Volatility 222.83%, Discount rate, 0.89%. The weighted average remaining contractual life is approximately 2.24 years for stock options outstanding on December 31, 2020. At December 31, 2020 there was no intrinsic value to the outstanding stock options. During the year ended December 31, 2020, the Company recognized $66,566 related to outstanding stock options. At December 31, 2020, the Company had $160,756 of unrecognized expenses related to options. Summary Stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2019 1,430,001 430,000 $0.15-$0.75 $ 0.30 Granted 333,334 66,667 0.20 0.20 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2020 1,763,335 496,667 0.15-0.75 0.28 Granted — — — 0.20 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2021 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28 Exercisable, December 31, 2021 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28 The weighted average remaining contractual life is approximately 5.10 years for stock warrants outstanding on December 31, 2021. At December 31, 2021 there was $58,850 of intrinsic value of outstanding stock warrants. In March 2020, the Company granted 333,334 warrants to two debt holders with a ten The weighted average remaining contractual life is approximately 6.10 years for stock warrants outstanding on December 31, 2020. At December 31, 2020 there was no intrinsic value of outstanding stock warrants.

ACQUISITION AND DISPOSITION OF

ACQUISITION AND DISPOSITION OF BUSINESSES	12 Months Ended
ACQUISITION AND DISPOSITION OF BUSINESSES	Dec. 31, 2021
ACQUISITION AND DISPOSITION OF BUSINESSES
ACQUISITION AND DISPOSITION OF BUSINESSES	NOTE 9 – ACQUISITION AND DISPOSITION OF BUSINESSES 5J Entities Acquisition On February 27, 2020 we entered into Membership Interest Purchase Agreements for the acquisition of all of the membership interests of each of 5J Oilfield Services LLC, a Texas limited liability company ("5J Oilfield") and 5J Trucking LLC, a Texas limited liability company ("5J Trucking") (5J Oilfield and 5J Trucking shall be collectively referred to herein as the "5J Entities") (the "Transaction"). The total purchase price for the 5J Entities was $12.7 million. Pursuant to the terms of the 5J Oilfield Membership Interest Purchase Agreement ("5J Oilfield Agreement"), we acquired 100% of the issued and outstanding membership interests from the sole member of 5J Oilfield ("5J Oilfield Member"), pursuant to which 5J Oilfield has become a wholly-owned subsidiary of SMG. Pursuant to the terms of the 5J Oilfield Agreement, we have: (i) paid the 5J Oilfield Member $6,840,000 in cash; (ii) issued 6,000 shares of our 5% Series B Convertible Preferred Stock, with a fair value of $4,380,000; and (iii) caused 5J Oilfield to issue a note ("Seller Note") to the 5J Oilfield Member in the principal amount of $2,000,000 ("5J Oilfield Purchase Price"). The Series B Convertible Preferred Stock issued in connection with the acquisition of the 5J Entities is convertible at $1.25 per share at any time after its issuance and shall automatically convert into shares of the Company's common stock, par value $.001 per share, three years from the date of issuance. The Company shall pay a quarterly dividend of 5% per annum to the holder of the Series B Convertible Preferred Stock, subject to certain conditions related to the EBITDA of the 5J Entities. In the event that the consolidated quarterly EBITDA of the 5J Entities is not in excess of the aggregate fixed monthly payments made to Amerisource and Utica, the 5J Oilfield Member will have the option of accruing the dividend, or converting such amount due into shares of the Company’s common stock at the market price at such time. The holder of the Series B Convertible Preferred Stock shall vote on all matters presented to the Company’s common stockholders on an as converted basis. All of the shares of Series B Convertible Preferred Stock, and the shares of the Company’s Common Stock underlying the Preferred Stock, issued in connection with the Transaction are restricted securities, as defined in paragraph (a) of Rule 144 under the Securities Act of 1933, as amended (the “Securities Act”). Such shares were issued pursuant to an exemption from the registration requirements of the Securities Act, under Section 4(a)(2) of the Securities Act and the rules and regulations promulgated thereunder. The fair value of the Series B Convertible Preferred Stock was based on the Black-Scholes model with the following key assumptions ranging from: stock price $0.27, exercise price of between $0.25 and $1.25, term 3 years, dividend yield of 5%, volatility of 51% and Discount rate of 1.07% The acquisition of the 5J Entities is being accounted for as a business combination under ASC 805. The following information summarizes the provisional purchase consideration and preliminary allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 6,320,168 Preferred Series B shares issued 4,380,000 Seller note issued 2,000,000 Total purchase consideration $ 12,700,168 Purchase Price Allocation: Accounts receivable 8,177,713 Prepaid expense 2,318,580 Notes receivable 814,347 Other current asset 338,222 Right of use assets – operating 1,510,897 Property and equipment 19,354,189 Accounts payable and accrued expenses (4,945,881) Line of credit (5,840,622) Right of use liabilities – Operating (1,510,897) Notes payable (7,516,380) Total purchase consideration $ 12,700,168 The Company’s consolidated revenues and net loss for the year ended December 31, 2020 included the results of operations since the acquisition date of 5J Entities of $26,665,719 and net loss of $9,639,725, respectively. Trinity Services LLC On June 3, 2019 we entered into an Agreement and Plan of Share Exchange dated as of such date (the “Trinity Exchange Agreement”) with Trinity Services LLC, a Louisiana limited liability company (“Trinity”) and the sole member of Trinity (the “Trinity Member”). We completed the closing of the acquisition of Trinity on June 26, 2019 (“Closing Date”). On the Closing Date, pursuant to the Exchange Agreement, we acquired one hundred percent (100%) of the issued and outstanding membership interests of Trinity (“Trinity Membership Interests”) from the Trinity Member pursuant to which Trinity became our wholly owned subsidiary (“Trinity Acquisition”). In accordance with the terms of the Trinity Exchange Agreement, and in connection with the completion of the Acquisition, on the Closing Date we: (i) issued 2,000 shares of our 3% Series A Secured Convertible Preferred Stock (“Preferred Stock”), stated value $1,000 per share, (ii) paid $500,000 in cash to the Trinity Member, and (iii) assumed approximately $841,000 in notes related to equipment owned by Trinity (“Purchase Price”). The Preferred Stock is convertible at $0.50 per share at any time after the issuance thereof and is secured by all of the unencumbered assets of Trinity. All outstanding shares of Preferred Stock shall automatically convert into shares of the Company’s common stock upon the earlier to occur of: (i) twelve months after the date of issuance of the Preferred Stock; or (ii) six months after the date of issuance of the Preferred Stock, provided that (a) all shares of the Company’s common stock issued upon conversion of the Preferred Stock may be sold under Rule 144 or pursuant to an effective registration statement without a restriction on resale, and (b) the average closing price of the Company’s common stock has been at least of $0.60 per share during the twenty (20) trading days prior to the date of conversion. All of the shares of Preferred Stock, and the shares of the Company’s Common Stock underlying the Preferred Stock, issued in connection with the Acquisition are restricted securities, as defined in paragraph (a) of Rule 144 under the Securities Act of 1933, as amended (the “Securities Act”). Such shares were issued pursuant to an exemption from the registration requirements of the Securities Act, under Section 4(a)(2) of the Securities Act and the rules and regulations promulgated thereunder. The Preferred Stock issued has a stated value of $2,000,000. The fair value of the Preferred Stock was based on the Black-Scholes model with the following key assumptions ranging from: Stock price $0.50, Exercise price $0.42, Term 3 years, Volatility 36% and Discount rate of 1.7%. The acquisition of Trinity was accounted for as a business combination under ASC 805. The following information summarizes the purchase consideration and allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 500,000 Preferred stock issued 1,939,000 Total purchase consideration $ 2,439,000 Purchase Price Allocation Accounts receivable $ 1,195,534 Cost in excess of billings 31,303 Property and equipment 2,887,441 Right of use assets – operating leases 87,900 Accounts payable and accrued expenses (834,363) Right of use assets – operating leases (87,900) Notes payable (840,915) Total purchase consideration $ 2,439,000 In December 2020, management decided to sell or dissolve the Trinity Business. All assets and liabilities of Trinity are classified as held for sale and included within net loss from discontinued operations. The Company planned to auction the fixed assets in 2021 and recorded an impairment of $983,660 during the year ended December 31, 2020 to reflect expected proceeds from this auction. The impairment is included as part of net loss from discontinued operations on the consolidated statement of operations. MG Cleaners LLC On December 22, 2020, the Company, as the sole member of MG Cleaners LLC ("MG"), entered into a share exchange agreement ("Agreement") with S&A Christian Investments L.L.C. ("S&A") pursuant to which the Company transferred all of the membership interests of MG ("MG Interests") to S&A in exchange for Stephen Christian, the control person of S&A, returning 1,408,276 shares of the Company's common stock, par value $.001 per share ("Exchanged Shares") to the Company for cancellation, additional consideration received by the Company in connection with the transaction included the removal of the Company as a guarantor of certain MG debt. Upon the Company's receipt of the Exchanged Shares, the Exchanged Shares will be retired and returned to treasury resulting in a decrease of 1,408,276 shares of its common stock issued and outstanding, and all 750,000 unvested incentive stock options previously granted to Mr. Christian will expire. Mr. Stephen Christian, the Company's former Executive Vice President and Secretary, is the control person of S&A. As a result of the terms of the transaction, S&A became the owner of all of the MG Interests. In connection with the sale of MG, Mr. Christian resigned as Executive Vice President and Secretary of the Company. The Company also agreed to pay $150,000 in cash to MG Cleaners, with $35,000 and $75,000 paid in December 2021 and 2020, respectively. The gain on disposal of MG is summarized below and included in the Net loss from discontinued operations as reported in the consolidated statement of operations for the year ended December 31, 2020: Consideration paid to buyer of MG Cleaners Cash $ 75,000 Accounts payable 75,000 Total consideration paid to buyer $ 150,000 Accounts receivable, net $ 496,492 Inventory 114,504 Prepaid expenses and other current assets 74,494 Property and equipment, net 121,801 Other assets 3,273 Right of use assets - operating lease 94,099 Intangible assets, net 122,079 Total assets $ 1,026,742 Accounts payable $ 468,788 Accrued expenses and other liabilities 321,246 Right of use liabilities - operating leases short term 76,709 Right of use liabilities - finance leases short term 12,961 Secured line of credit 188,690 Current portion of unsecured notes payable 115,772 Current portion of secured notes payable, net 295,887 Notes payable - unsecured, net of current portion 74,228 Notes payable - secured, net of current portion 148,289 Right of use liabilities - operating leases, net of current portion 34,485 Right of use liabilities - finance leases, net of current portion 12,428 Total liabilities $ 1,749,483 Gain on disposal of MG Cleaners $ (572,741) The decision to sell Trinity assets and the MG sale agreement qualify as discontinued operations in accordance with U.S. GAAP, as each represents a significant strategy shift of the Company’s operations that will have a major effect on the Company’s operations. As a result, the Consolidated Balance Sheets as of December 31, 2021 and 2020 present the assets and liabilities of MG and Trinity as assets and liabilities of discontinued operations. The Consolidated Statements of Operations for the years end December 31, 2021 and 2020 present the results of MG and Trinity as Net loss from discontinued operations. The Consolidated Statements of Cash Flows for the years end December 31, 2021 and 2020 present operating, investing, and financing activities of MG and Trinity as cash flows from or used in discontinued operations. The balance sheets of Trinity and MG combined are summarized below: December 31, December 31, 2021 2020 Cash and cash equivalents $ 11 $ 591 Accounts receivable, net 17,011 360,541 Prepaid expenses and other current assets 424 76,655 Current assets of discontinued operations 17,446 437,787 Property and equipment, net — 1,500,000 Other assets 1,500 1,500 Right of use assets - operating lease — 67,200 Other assets of discontinued operations 1,500 1,568,700 Total assets of discontinued operations $ 18,946 $ 2,006,487 Accounts payable 400,659 $ 597,266 Accrued expenses and other liabilities 187,624 198,833 Right of use liabilities - operating leases short term — 38,206 Secured line of credit — 278,301 Current portion of note payable - related party — — Current portion of unsecured notes payable — 440,331 Current portion of secured notes payable, net — 690,100 Current liabilities of discontinued operations 588,283 2,243,037 Notes payable - secured, net of current portion 150,000 855,995 Notes payable - unsecured, net of current portion 231,746 101,374 Right of use liabilities - operating leases, net of current portion — 50,993 Long term liabilities of discontinued operations 381,746 1,008,362 Total liabilities of discontinued operations $ 970,029 $ 3,251,399 The statements of operations of Trinity and MG combined are summarized below: December 31, December 31, 2021 2020 Revenues $ 157,620 $ 4,310,013 Cost of revenues (196,543) (3,501,669) Selling, general and administrative (310,569) (1,805,556) Impairment expense — (983,660) Bad debt expense — (54,009) Loss from operations (349,492) (2,034,881) Gain on forgiveness of PPP loan and Federal tax credits 373,712 — Other income 27,635 20,000 Other expense — (7,566) Gain (loss) on asset disposal 393,577 (2,806) Gain on disposal of business — 572,741 Interest expense, net (102,776) (311,320) Net income (loss) from discontinued operations $ 342,656 $ (1,763,832)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES.
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES As of December 31, 2021, the Company has an open letter of credit in the amount of $414,638 as collateral for its insurance policy. Employment Agreements On October 31, 2017, and made effective October 1, 2017, the Company entered into an employment agreement with Matthew Flemming, our Chief Executive Officer. The term is for three years with a monthly salary of $15,000 for the period. The terms of the agreement also include providing health care, auto allowance of $750 per month if a car is not provided by the Company, and other customary benefits. Termination without cause, as defined in the agreement, grants Mr. Flemming six months’ severance pay. The agreement automatically renews every three months after October 1, 2020. In December 2020, Mr. Flemming resigned as the Company's CEO and became the Company's Chief Development Officer. Litigation During the year ended December 31, 2021, 5J Trucking LLC and James E. Frye entered into a settlement and release agreement with a third party equipment provider to settle outstanding claims by the provider. The Company agreed to pay a total of $196,188 to settle outstanding accounts payable, with $50,000 due upon execution and 24 monthly payments of $6,822. The Company recorded the liability as an unsecured note payable, as described in Note 6, which has a balance of $118,900 as of December 31, 2021. From time to time, SMG may be subject to routine litigation, claims, or disputes in the ordinary course of business. Other than the above listed matter, in the opinion of management; no other pending or known threatened claims, actions or proceedings against SMG are expected to have a material adverse effect on SMG’s financial position, results of operations or cash flows. SMG cannot predict with certainty, however, the outcome or effect of any of the litigation or investigatory matters specifically described above or any other pending litigation or claims. There can be no assurance as to the ultimate outcome of any lawsuits and investigations.

LEASES

LEASES	12 Months Ended
LEASES	Dec. 31, 2021
LEASES
LEASES	NOTE 11 – LEASES The Company has operating and finance leases for sales and administrative offices, motor vehicles and certain machinery and equipment. The Company’s leases have remaining lease terms of 1 year to 4 years. For purposes of calculating operating lease liabilities, lease terms may may On April 19, 2021, 5J Transportation LLC entered into a five year lease with Miller Investments & Properties for 45 acres in N.E. Houston, Texas, of which 24 acres is stabilized, and office and warehouse facilities, with monthly payments starting at $55,000 per month, escalating annually to a maximum of $58,191 per month by year five. The lease has an early termination option at the end of year three liabilities The components of lease cost for operating and finance leases for the years ended December 31, 2021 and 2020 were as follows: December 31, 2021 December 31, 2020 Lease Cost Operating lease cost $ 944,508 $ 387,439 Short-term lease cost 485,824 283,873 Variable lease cost — — Sublease income — — Total lease cost $ 1,430,332 $ 671,312 Supplemental cash flow information related to leases was as follows: December 31, 2021 December 31, 2020 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 537,616 $ 136,050 The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at December 31, 2021 and 2020: Lease Position December 31, 2021 December 31, 2020 Operating Leases Operating lease right-of-use assets $ 3,312,710 $ 1,270,989 Right of use liability operating lease current portion $ 816,671 $ 575,517 Right of use liability operating lease long term 2,545,950 846,212 Total operating lease liabilities $ 3,362,621 $ 1,421,729 Assets and liabilities held for sale as of December 31, 2021 and 2020, included a right of use asset balance of $0 and $67,199, a short term lease liability of $0 and $38,207 and a long term lease liability of $0 and $50,992, respectively. The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. Lease Term and Discount Rate December 31, 2021 December 31, 2020 Weighted-average remaining lease term (years) Operating leases 3.7 3.6 Weighted-average discount rate Operating leases 10.9 % 8.4 % The following table provides the maturities of lease liabilities at December 31, 2021: Operating Leases Maturity of Lease Liabilities at December 31, 2021 2022 $ 1,163,869 2023 1,140,798 2024 952,872 2025 718,375 2026 and thereafter 232,765 Total future undiscounted lease payments $ 4,208,679 Less: Interest (846,058) Present value of lease liabilities $ 3,362,621 At December 31, 2021, the Company had no The Company acquired six operating leases for equipment, office and warehouse space as part of the 5J Acquisition and recognized a right of use asset

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 12 – RELATED PARTY TRANSACTIONS Newton Dorsett, who received 2,000 shares of Series A Convertible Preferred Stock with a stated value of $1,000 per share in connection with the sale of Trinity Services to us also owns or has control over Dorsett Properties LLC, an entity that is the lessor to a lease with the Company. The lease was for $2,000 per month from July 1, 2019 until June 1, 2024. The lease was terminated May 30, 2021. The 2,000 shares of Series A non-redeemable convertible preferred stock of the Company matured on July 20, 2021 and is convertible at a fixed price of $0.50 per share. The Company issued 4,443,292 restricted common shares to the holder and family members in October 2021. James E. Frye, who currently serves as a director on our Board and President of our 5J subsidiary and received 6,000 shares of Series B Convertible Preferred Stock in connection with the sale of 5J to us, also owns or has control over 5J Properties LLC, an entity that is the lessor to three leases with the Company. On December 31, 2020, the Company entered into an agreement whereby James Frye returned all of his Series B Convertible Preferred Stock to the Company for no consideration and forgave all accumulated dividends. There is no Series B preferred outstanding today. These three leases located in Palestine, West Odessa and Floresville Texas all have similar five-year terms with options for renewal. The current monthly rent for these leases totals approximately $14,250. James Frye is an owner of a southwest based crane rental company that we use as a vendor and is a customer from time to time. During the year ended December 31, 2021, we purchased $655,760 in rental services and have charged the crane company $99,799 that are included in our revenues. On June 15, 2020, the Company entered into an Interim Management Services Agreement with Apex Heritage Group, Inc. (the “Consultant”), of which Steven H. Madden, a related party, has sole voting and investment control over. The Consultant will provide Jeffrey Martini to serve as the Company’s Chief Financial Officer, reporting to both the Company’s Chief Executive Officer and its Board of Directors. The Company shall pay to Consultant an amount and in a form to be mutually agreed by both parties. In December 2020, Mr. Martini was also appointed as Chief Executive officer. In December 2021, the Company issued a convertible promissory note with a principal amount of $250,000 to the Consultant for services as Chief Transition Officer for the period from August 1, 2021 until August 1, 2022. During the year ended December 31, 2021 and 2020, the Company entered into new convertible notes payable with related parties totaling approximately $4,637,740 and $1,669,000 in principal, respectively. See Note 6. On October 20, 2020 the Company expanded the Board of Directors by filling a vacant seat and adding two seats including installing Messer's Brady Crosswell, Todd Riedel and James E. Frye Jr to the board. While Mr. Martini served as our Chief Executive Officer and Chief Financial Officer, we are not party to an employment agreement with Mr. Martini. Instead, APEX Heritage Group, Inc. ("Apex") has contracted directly with Mr. Martini for such management services and is routinely compensated in turn via the provision of debt and/or equity instruments under the terms of an interim management services agreement, among other arrangements. During 2020, Apex was reimbursed via convertible debt valued at $225,000, which was in part compensation for such employment, and during the year ended December 31, 2021, $931,034 was reimbursed through the issuance of convertible debt from the Company. Mr. Martini resigned as the Company's Chief Executive Officer and Chief Financial Officer on August 23, 2021 and serves as a consultant to us contracted through the Apex Management Services Agreement. On August 24, 2021, Steven H. Madden was elected as our Chief Transition Officer.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2021
INCOME TAXES
INCOME TAXES	NOTE 13 – INCOME TAXES The components of income taxes are as follows, in thousands: For the Year Ended December 31, December 31, 2021 2020 Current income tax expense (benefit) $ — $ — Deferred income tax expense (benefit) (1,468,000) (2,648,000) Valuation allowance 1,468,000 2,648,000 Income tax expense (benefit) $ — $ — The components of deferred tax assets are as follows, in thousands: December 31, December 31, 2021 2020 Deferred tax asset: Net operating loss carryforwards $ 2,430,000 $ 4,122,000 Income (expenses) not currently earned (incurred) (962,000) (335,000) Total 1,468,000 3,787,000 Valuation allowance (1,468,000) (3,787,000) Net deferred tax asset $ — $ — A valuation allowance is provided when it is more likely than not that a portion or all of the deferred tax asset will not be realized. The differences between book income and tax income relate principally to revenue recognition and to differences between accelerated methods of depreciation allowed on income tax returns and straight-line methods of depreciation used for book purposes. At December 31, 2021, the Company has net operating losses available for the indefinite carryforward of approximately $11,572,000 and $35,409,000 prior year loses available to be carried forward, net of $3,415,000 of prior year losses being mitigated due to the Section 382 limitation. The New Tax Act signed into law on December 22, 2017 made significant changes to the Internal Revenue Code. These changes include of corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017. Additionally, the NOL carryforward period for new NOLs will change from 20 succeeding taxable years to an indefinite period. With the elimination of the alternative minimum tax, NOLs for taxable years beginning after December 31, 2017, can offset 80% of Federal taxable income. Due to CARES Act, for years prior to December 31, 2020, the 80% taxable income offset has been eliminated and the 5-year carryback of NOL’s generated in 2018 through 2020 has been reinstated. After January 1, 2021, NOL’s can only be carried forward and the 80% Federal taxable income limitation applies. Since the Company is using the asset and liability method of accounting for income taxes and because deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which temporary differences are expected to reverse, the Company is revaluing the net deferred assets, fully offset by a valuation allowance, to account for future changes in tax law.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On January 6, 2022, Newton Dorsett, a member of our board of directors, loaned us $100,000 pursuant to a short term bridge note, that along with the initial loan to us in December 2021 of $150,000, totals $250,000. This bridge note matures on January 31, 2022, and pays a 12% per annum interest rate. Mr. Dorsett also received 375,000 shares issued in the first quarter of 2022 as an equity incentive in connection with this note. On January 6, 2022, Grey Fox Investments which is controlled by Brady Crosswell, a member of our board of directors, loaned us $100,000 pursuant to a short term bridge note, that along with the loan to us in December 2021 of $150,000, totals $250,000. This bridge note matures on January 31, 2022, and pays a 12% per annum interest rate. Grey Fox Investments also received 375,000 shares issued in the first quarter of 2022 as an equity incentive in connection with this note. On January 7, 2022, Mr. Madden loaned us $100,000 pursuant to short term bridge note, that along with the initial loan to us in December 2021 of $150,000, totals $250,000. This bridge note matures on January 31, 2022, and pays a 12% per annum interest rate. Mr. Madden also received 375,000 shares issued in the first quarter of 2022 as an equity incentive in connection with this note. On January 27, 2022, the Company issued a secured promissory note for $843,844, which includes precomputed interest of $147,818. The note is due on May 1, 2026 and secured by machinery and equipment owned by the Company. The Company paid an initial installment of $95,025, with monthly payments of approximately $15,275 per month beginning in June 2021 through maturity. On February 11, 2022, Mr. Madden loaned us $95,025 pursuant to a short term bridge note that matures on March 31, 2022. Mr. Madden also received 142,538 shares issued in the first quarter 2022 as an equity incentive in connection with this note. On February 14, 2022, Mr. Madden loaned us $250,000 pursuant to a short term bridge note that matures on March 31, 2022. Mr. Madden also received 375,000 shares issued in the first quarter 2022 as an equity incentive in connection with this note. On February 14, 2022, James Frye, a member of our board of directors, loaned us $134,073 pursuant to a short term bridge note that matures on March 31, 2022. Mr. Frye also received 201,110 shares issued in the first quarter 2022 as an equity incentive (equity kicker) in connection with this note. On March 3, 2022, Mr. Madden loaned us $450,000 pursuant to a short term bridge note that matures on March 31, 2022. Mr. Madden also received 675,000 shares issued after the first quarter 2022 as an equity incentive in connection with this note. On March 15, 2022, each of our 5J subsidiaries entered into an agreement with Amerisource Funding Inc. (“Amerisource”), our senior lender, to amend the Loan Agreement dated September 7, 2021, pursuant to which Amerisource agreed to increase the loan commitment to the 5J entities from $12,740,000 to $16,740,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principles of Consolidation	Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly subsidiaries, 5J Trucking LLC, 5J Oilfield Services LLC, 5J Specialized LLC, 5J Transportation LLC and 5J Brokerage LLC (together referred to as “5J”), Momentum Water Transfer Services, LLC ("MWTS"), Jake Oilfield Solutions LLC ("Jake") and Trinity Services LLC ("Trinity"), all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation.
Use of Estimates in Financial Statement Preparation	Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Acquisition Accounting	Acquisition Accounting The Company’s acquisitions are accounted for using the purchase acquisition method of accounting whereby purchase price is allocated to tangible and intangible assets acquired and liabilities assumed based on fair value. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired is recorded as goodwill. The consolidated statements of operations for the fiscal years presented include the results of operations for each of the acquisitions from the date of acquisition.
Customer Concentration and Credit Risk	Customer Concentration and Credit Risk During the year ended December 31, 2021, no one customer accounted for more than 10% of our total gross revenues. During fiscal year 2020, one customer accounted for approximately 11% of our total gross revenues. No customer accounted for more than 10% of accounts receivable as of December 31, 2021 and one customer accounted for 10% of accounts receivable as of December 31, 2020. No vendors exceeded 10%of accounts payable at December 31, 2021 and 2020. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less.
Accounts Receivable	Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2021 and 2020, the allowance for bad debts was $1,041,387 and $691,098, respectively.
Inventory	Inventory Inventory, consisting of raw materials, work in progress and finished goods, is valued at the lower of the inventory’s costs or net realizable value, using the first in, first out method to determine the cost. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to net realized value, if lower. All inventory of the Company is held by MG and Trinity and is classified in the December 31, 2020 consolidated balances sheet as Current Assets of Discontinued Operations.
Property and Equipment	Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 Furniture, Fixtures and Other 3
Intangible Assets, and Long-Lived Assets	Intangible Assets, and Long-Lived Assets The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2021 and 2020, the Company evaluated long lived assets for impairment and recorded impairment losses of $0 and $1,084,671, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Disaggregation of revenue All of the Company’s revenue from continuing operations is currently generated from services. As such no further disaggregation of revenue information is provided. All revenues are currently in the southern region of the United States. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time.
Cost of Revenues	Cost of Revenues Cost of revenues includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, fuel and non-cash depreciation of equipment. Cost of revenues are recorded in the same period as the corresponding revenue.
Discontinued Operations	Discontinued Operations In December 2020 we sold MG and decided to cease the operations of Trinity. An entity that is disposed of by sale or ceasing of operations is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity’s operations and financial results. As such, MG and Trinity are reported as discontinued operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of December 31, 2021 and 2020. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations as net income (loss) from discontinued operations for the years ended December 31, 2021 and 2020. The cash flows of the discontinued operations are reflected as cash flows of discontinued operations within the Company’s Consolidated Statements of Cash Flows for the years ended December 31, 2021 and 2020. Amounts presented in discontinued operations have been derived from our consolidated financial statements and accounting records using the historical basis of assets, liabilities, results of operations, and cash flows of MG and Trinity. The discontinued operations exclude general corporate allocations.
Employee Benefits	Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts receivable, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2021, the Company did not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2020, the Company recorded non-recurring fair value measurements related to the 5J acquisition. These fair value measurements were classified as Level 3 within the fair value hierarchy. See Note 9.
Basic and Diluted Net Loss per Share	Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2021, 1,575,000 of stock options, 1,763,335 of warrants and 79,467,400 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2020, 2,060,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 26,792,950 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the years ended December 31, 2021 and 2020, all potentially dilutive instruments were excluded as their effective would have been anti-dilutive. Basic and Diluted Loss December 31, 2021 December 31, 2020 Net loss from continuing operations $ (11,484,636) $ (14,105,158) Net income (loss) from discontinued operations 342,656 (1,763,832) Net loss (11,141,980) (15,868,990) Preferred stock dividends (75,000) (254,041) Net loss attributable to common shareholders (11,216,980) (16,123,031) Basic and Dilutive Shares: Weighted average basic shares outstanding 23,316,751 17,860,452 Net dilutive stock options — — Dilutive shares 23,316,751 17,860,452
Assets Held for Sale	Assets Held for Sale Assets held for sale are measured at the lower of their carrying amount or fair value less cost to sell. See Note 9 for discussion of impairments of our assets held for sale that are included within assets and liabilities of discontinued operations on the consolidated balance sheets.
Income Taxes	Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations.
Share-Based Payment Arrangements	Share-Based Payment Arrangements The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which an employee is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. Compensation expense for SBP awards granted to nonemployees is remeasured each period as the underlying options vest. The fair value of each option granted during the year ended December 31, 2020 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table. There were no common stock option grants during the year ended December 31, 2021: 2020 Expected dividend yield 0 % Expected option term (years) 5 Expected volatility 223% - 244 % Risk-free interest rate 0.33% - 0.89 % The expected term of options granted represents the period of time that options granted are expected to be outstanding. The expected volatility was based on the volatility in the trading of the Company’s common stock. The assumed discount rate was the default risk-free five-year interest rate provided by Bloomberg L.P.
Reclassification	Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Property and Equipment	Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 Furniture, Fixtures and Other 3
Schedule of basic and diluted net loss per share for their dilutive effects	Basic and Diluted Loss December 31, 2021 December 31, 2020 Net loss from continuing operations $ (11,484,636) $ (14,105,158) Net income (loss) from discontinued operations 342,656 (1,763,832) Net loss (11,141,980) (15,868,990) Preferred stock dividends (75,000) (254,041) Net loss attributable to common shareholders (11,216,980) (16,123,031) Basic and Dilutive Shares: Weighted average basic shares outstanding 23,316,751 17,860,452 Net dilutive stock options — — Dilutive shares 23,316,751 17,860,452
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The fair value of each option granted during the year ended December 31, 2020 was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the weighted average assumptions in the following table. There were no common stock option grants during the year ended December 31, 2021: 2020 Expected dividend yield 0 % Expected option term (years) 5 Expected volatility 223% - 244 % Risk-free interest rate 0.33% - 0.89 %

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment	Property and equipment at December 31, 2021 and 2020 consisted of the following: December 31, 2021 December 31, 2020 Equipment $ 7,768,597 $ 8,549,824 Trucks and Trailers 11,167,001 11,062,588 Downhole oil tools 659,873 659,873 Vehicles 1,538,528 1,550,335 Buildings 493,529 493,626 Furniture, fixtures and other 98,017 13,240 Property and equipment, gross 21,725,545 22,329,486 Less: accumulated depreciation (11,262,193) (5,991,572) Property and equipment, net $ 10,463,352 $ 16,337,914

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	12 Months Ended
ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	Dec. 31, 2021
ACCRUED EXPENSES AND OTHER LIABILITIES
Schedule of accrued expenses	Accrued expenses as of December 31, 2021 and 2020 included the following: December 31, 2021 December 31, 2020 Payroll and payroll taxes payable $ 1,929,414 $ 754,183 Sales tax payable 2,291 1,627 State income tax payable 323,280 144,800 Property tax payable 97,210 — Interest payable 482,950 839,240 Credit cards payable — 31,422 Accrued operational expenses 1,006,343 664,710 Accrued general and administrative expenses 178,561 79,067 Accrued dividend — 107,658 Other 35,064 14,500 Total Accrued Expenses $ 4,055,113 $ 2,637,207

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
NOTES PAYABLE (Tables)	Dec. 31, 2021
NOTES PAYABLE
Schedule of notes payable	Notes payable included the following as of December 31, 2021 and 2020: v December 31, December 31, 2021 2020 Secured notes payable: Secured note payable issued January 2, 2018, bearing interest of 6.29% per year. Note was paid off March 16, 2021. $ — $ 22,293 Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued December 7, 2018 to a shareholder, bearing interest of 10% per year, due one year after issuance. On March 6, 2020, the note was extended to June 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. Note is currently past due. If a default notice is received, the interest rate will be 14%. 100,000 100,000 Secured note payable issued on December 7, 2018 related to the acquisition of MWTS, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. 792,470 792,470 Secured note payable issued May 1, 2019 to a shareholder, bearing interest of 10% per year, due July 1, 2019, principal balance $100,000. Note was extended to March 30, 2020. Note is currently past due. If a default notice is received the interest rate will be 14%. 100,000 100,000 Secured note payable issued June 17, 2019 to a shareholder, bearing interest of 10% per year, due June 30, 2020. Note is currently past due. If a default notice is received, the interest rate will be 14%. 80,000 80,000 Secured note payable issued December 12, 2019 to a shareholder, bearing interest of 12% per year, due June 3, 2020. During the year ended December 31, 2021, the note was paid in full. — 25,000 Secured note payable issued July 26, 2019, bearing interest of 7% per year, due in monthly installments ending July 2020. Note is currently past due. If a default notice is received the interest rate will be 10%. On September 29, 2021 we entered into a settlement agreement for $50,000 in cash which was paid on September 29, 2021. — 123,818 Secured note payable with a related party issued February 27, 2020 in connection with the 5J acquisition, bearing interest of 10% per year, due February 1, 2023. 2,000,000 2,000,000 Various notes payable secured by equipment of 5J Trucking, LLC, bearing interest ranging from 5.32% to 5.5% maturing from January 2023 through March 2023. 343,723 568,589 Secured note payable with a related party issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. 545,050 1,012,237 Secured Master Lease Agreement refinanced substantially all of the 5J Entities equipment and a guarantee by an officer of the Company in the aggregate amount of $11,950,000 which amount was financed based on 75% of the net forced liquidation value of the equipment. The note matures on May 27, 2024. The effective interest rate on this agreement is approximately 18.7%. Effective September 10, 2021, the monthly payment is $208,000. The Company repaid a total of $5,381,005 and accrued interest of $1,018,995 through the new Amerisource term loan described below. Deferred financing costs associated with this agreement were $0 as of December 31, 2021. — 11,708,919 Secured promissory notes for Jake, SMG Industries, Inc, and 5J Trucking LLC, with Small Business Administration Economic Injury Disaster Loans, bearing interest 3.75% annually and matures in June, August, and September 2050. 390,000 390,000 Secured promissory note issued on June 20, 2020. The note is due and payable in thirty-six monthly installments of $45,585 commencing on July 20, 2020 and the final installment is due on July 1, 2023. Unamortized deferred financing costs associated with this agreement were $287,560 as of December 31, 2021. 1,071,821 1,570,617 Secured promissory note with Amerisource, a related party, issued on September 7, 2021 in the amount of $6,400,000, bearing interest at 12%, maturing September 7, 2026. The Company is required to make monthly payments of interest only beginning October 1, 2021, with payments of principal and interest beginning in October 2022. An additional $6,340,000 was paid by Amerisource to Utica to settle the Utica promissory note in full in November 2021. Unamortized deferred financing costs associated with this agreement were $11,793 as of December 31, 2021. 12,740,000 — 18,363,064 18,693,943 Less discounts and deferred finance costs (299,353) (644,907) Less current maturities (3,527,960) (4,010,627) Long term secured notes payable, net of current maturities and discounts $ 14,535,751 $ 14,038,409
Summary of future maturities of all the Company's debt	2022 $ 16,453,549 2023 11,261,405 2024 3,757,989 2025 3,461,280 2026 3,016,440 Thereafter 213,938 Total $ 38,164,601
Unsecured Debt [Member]
NOTES PAYABLE
Schedule of notes payable	Notes Payable – Unsecured December 31, December 31, 2021 2020 Unsecured promissory note for 5J Oilfield Services LLC with Small Business Administration (“SBA”) Paycheck Protection Program (“PPP1”), bearing interest 1.00% annually and was scheduled to mature in April 2022. The loan was forgiven on June 3, 2021. $ — $ 3,148,100 Insurance premium financing note with original principal of $1,487,202, monthly payments of $153,537, with stated interest of 6.99%, maturing on May 1, 2022. 743,576 — Insurance premium financing note with original principal of $292,065, monthly payments of $7,793, with stated interest of 5.78%, maturing on February 14, 2022. 58,413 — Unsecured note payable with a shareholder. Note issued on August 10, 2018 for $40,000, due December 30, 2018 (extended to June 30, 2020) and 10% interest per year, balance of payable is due on demand. Additional $25,000 advanced and due on demand. Note is currently past due. If a default notice is received, the interest rate will be 15%. 44,559 44,559 Unsecure advances from the sellers of MWTS, non-interest bearing and due on demand 35,000 35,000 Unsecured payable for settlement of lawsuit with an original settlement of $196,188, monthly payments of $6,822 for 24 months, with an interest rate of 6% and a default interest rate of 18%. 98,433 — Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. Deferred financing costs associated with this agreement were $87,187 as of December 31, 2021. 150,000 — Unsecured note payable with a shareholder, a related party. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. Deferred financing costs associated with this agreement were $87,187 as of December 31, 2021. 150,000 — Unsecured note payable with a shareholder. Note issued on December 22, 2021 for $150,000, due January 31, 2022 and 12% interest per year. Deferred financing costs associated with this agreement were $87,187 as of December 31, 2021. 150,000 — Notes payable - unsecured 1,429,981 3,227,659 Less discounts and deferred finance costs (261,561) — Less current portion (1,168,420) (2,187,436) Notes payable - unsecured, net of current portion $ — $ 1,040,223

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
STOCK OPTIONS AND WARRANTS (Tables)	Dec. 31, 2021
STOCK OPTIONS AND WARRANTS
Schedule of stock option information	Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2019 845,000 $ 383,750 $ 0.24-2.18 $ 0.45 Granted 2,210,000 663,000 0.30 0.30 Exercised — — — — Cancelled, forfeited or expired (995,000) (358,000) 0.30-2.00 0.36 Outstanding, December 31, 2020 2,060,000 688,750 0.24-0.75 0.33 Granted — — — — Exercised — — — — Cancelled, forfeited or expired (485,000) (127,500) 0.24-0.30 0.26 Outstanding, December 31, 2021 1,575,000 $ 561,250 $ 0.25-0.75 0.36 Exercisable, December 31, 2021 1,127,778 $ 427,083 $ 0.25-0.75 $ 0.38
Schedule of stock warrant information	Summary Stock warrant information is as follows: Weighted Aggregate Aggregate Exercise Average Number Exercise Price Price Range Exercise Price Outstanding, December 31, 2019 1,430,001 430,000 $0.15-$0.75 $ 0.30 Granted 333,334 66,667 0.20 0.20 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2020 1,763,335 496,667 0.15-0.75 0.28 Granted — — — 0.20 Exercised — — — — Cancelled, forfeited or expired — — — — Outstanding, December 31, 2021 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28 Exercisable, December 31, 2021 1,763,335 $ 496,667 $0.15-$0.75 $ 0.28

ACQUISITION AND DISPOSITION O_2

ACQUISITION AND DISPOSITION OF BUSINESS (Tables)	12 Months Ended
ACQUISITION AND DISPOSITION OF BUSINESS (Tables)	Dec. 31, 2021
Business Acquisition [Line Items]
Schedule of disposal of MG and net loss from discontinued operations as reported in the consolidated statement of operations	Consideration paid to buyer of MG Cleaners Cash $ 75,000 Accounts payable 75,000 Total consideration paid to buyer $ 150,000 Accounts receivable, net $ 496,492 Inventory 114,504 Prepaid expenses and other current assets 74,494 Property and equipment, net 121,801 Other assets 3,273 Right of use assets - operating lease 94,099 Intangible assets, net 122,079 Total assets $ 1,026,742 Accounts payable $ 468,788 Accrued expenses and other liabilities 321,246 Right of use liabilities - operating leases short term 76,709 Right of use liabilities - finance leases short term 12,961 Secured line of credit 188,690 Current portion of unsecured notes payable 115,772 Current portion of secured notes payable, net 295,887 Notes payable - unsecured, net of current portion 74,228 Notes payable - secured, net of current portion 148,289 Right of use liabilities - operating leases, net of current portion 34,485 Right of use liabilities - finance leases, net of current portion 12,428 Total liabilities $ 1,749,483 Gain on disposal of MG Cleaners $ (572,741)
Summary of balance sheets and statements of operations of Trinity and MG combined	December 31, December 31, 2021 2020 Cash and cash equivalents $ 11 $ 591 Accounts receivable, net 17,011 360,541 Prepaid expenses and other current assets 424 76,655 Current assets of discontinued operations 17,446 437,787 Property and equipment, net — 1,500,000 Other assets 1,500 1,500 Right of use assets - operating lease — 67,200 Other assets of discontinued operations 1,500 1,568,700 Total assets of discontinued operations $ 18,946 $ 2,006,487 Accounts payable 400,659 $ 597,266 Accrued expenses and other liabilities 187,624 198,833 Right of use liabilities - operating leases short term — 38,206 Secured line of credit — 278,301 Current portion of note payable - related party — — Current portion of unsecured notes payable — 440,331 Current portion of secured notes payable, net — 690,100 Current liabilities of discontinued operations 588,283 2,243,037 Notes payable - secured, net of current portion 150,000 855,995 Notes payable - unsecured, net of current portion 231,746 101,374 Right of use liabilities - operating leases, net of current portion — 50,993 Long term liabilities of discontinued operations 381,746 1,008,362 Total liabilities of discontinued operations $ 970,029 $ 3,251,399 December 31, December 31, 2021 2020 Revenues $ 157,620 $ 4,310,013 Cost of revenues (196,543) (3,501,669) Selling, general and administrative (310,569) (1,805,556) Impairment expense — (983,660) Bad debt expense — (54,009) Loss from operations (349,492) (2,034,881) Gain on forgiveness of PPP loan and Federal tax credits 373,712 — Other income 27,635 20,000 Other expense — (7,566) Gain (loss) on asset disposal 393,577 (2,806) Gain on disposal of business — 572,741 Interest expense, net (102,776) (311,320) Net income (loss) from discontinued operations $ 342,656 $ (1,763,832)
5J Entities
Business Acquisition [Line Items]
Schedule of the purchase consideration and allocation of the fair values assigned to the assets at the purchase date	Purchase Price: Cash, net $ 6,320,168 Preferred Series B shares issued 4,380,000 Seller note issued 2,000,000 Total purchase consideration $ 12,700,168 Purchase Price Allocation: Accounts receivable 8,177,713 Prepaid expense 2,318,580 Notes receivable 814,347 Other current asset 338,222 Right of use assets – operating 1,510,897 Property and equipment 19,354,189 Accounts payable and accrued expenses (4,945,881) Line of credit (5,840,622) Right of use liabilities – Operating (1,510,897) Notes payable (7,516,380) Total purchase consideration $ 12,700,168
Trinity Services LLC [Member]
Business Acquisition [Line Items]
Schedule of the purchase consideration and allocation of the fair values assigned to the assets at the purchase date	The acquisition of Trinity was accounted for as a business combination under ASC 805. The following information summarizes the purchase consideration and allocation of the fair values assigned to the assets at the purchase date: Purchase Price: Cash, net $ 500,000 Preferred stock issued 1,939,000 Total purchase consideration $ 2,439,000 Purchase Price Allocation Accounts receivable $ 1,195,534 Cost in excess of billings 31,303 Property and equipment 2,887,441 Right of use assets – operating leases 87,900 Accounts payable and accrued expenses (834,363) Right of use assets – operating leases (87,900) Notes payable (840,915) Total purchase consideration $ 2,439,000

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Dec. 31, 2021
LEASES
Schedule of components of lease cost for operating and finance leases	The components of lease cost for operating and finance leases for the years ended December 31, 2021 and 2020 were as follows: December 31, 2021 December 31, 2020 Lease Cost Operating lease cost $ 944,508 $ 387,439 Short-term lease cost 485,824 283,873 Variable lease cost — — Sublease income — — Total lease cost $ 1,430,332 $ 671,312
Schedule of supplemental cash flow information	Supplemental cash flow information related to leases was as follows: December 31, 2021 December 31, 2020 Other Lease Information Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 537,616 $ 136,050
Schedule of lease position related assets and liabilities recorded in the consolidated balance sheets	The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at December 31, 2021 and 2020: Lease Position December 31, 2021 December 31, 2020 Operating Leases Operating lease right-of-use assets $ 3,312,710 $ 1,270,989 Right of use liability operating lease current portion $ 816,671 $ 575,517 Right of use liability operating lease long term 2,545,950 846,212 Total operating lease liabilities $ 3,362,621 $ 1,421,729
Schedule of operating lease other information	Lease Term and Discount Rate December 31, 2021 December 31, 2020 Weighted-average remaining lease term (years) Operating leases 3.7 3.6 Weighted-average discount rate Operating leases 10.9 % 8.4 %
Schedule of maturities of lease liabilities	The following table provides the maturities of lease liabilities at December 31, 2021: Operating Leases Maturity of Lease Liabilities at December 31, 2021 2022 $ 1,163,869 2023 1,140,798 2024 952,872 2025 718,375 2026 and thereafter 232,765 Total future undiscounted lease payments $ 4,208,679 Less: Interest (846,058) Present value of lease liabilities $ 3,362,621

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2021
INCOME TAXES
Schedule of component of income tax	The components of income taxes are as follows, in thousands: For the Year Ended December 31, December 31, 2021 2020 Current income tax expense (benefit) $ — $ — Deferred income tax expense (benefit) (1,468,000) (2,648,000) Valuation allowance 1,468,000 2,648,000 Income tax expense (benefit) $ — $ —
Schedule of components of deferred tax assets	The components of deferred tax assets are as follows, in thousands: December 31, December 31, 2021 2020 Deferred tax asset: Net operating loss carryforwards $ 2,430,000 $ 4,122,000 Income (expenses) not currently earned (incurred) (962,000) (335,000) Total 1,468,000 3,787,000 Valuation allowance (1,468,000) (3,787,000) Net deferred tax asset $ — $ —

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2021customershares	Dec. 31, 2020customershares
Measurement of Recognized Income Tax Position Description	Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized.
Convertible notes payable
Anti-dilutive shares, excluded from computation of earnings per share	79,467,400	26,792,950
Stock Option [Member]
Anti-dilutive shares, excluded from computation of earnings per share	1,575,000	2,060,000
Warrant [Member]
Anti-dilutive shares, excluded from computation of earnings per share	1,763,335	1,763,335
Revenue from Contract with Customer Benchmark [Member]
Concentration Risk, Additional Characteristic	one customer accounted for more than 10% of our total gross revenues	one customer accounted for approximately 11% of our total gross revenues
Accounts receivable
Concentration Risk, Additional Characteristic	No customer accounted for more than 10% of accounts receivable	one customer accounted for 10% of accounts receivable as of December 31, 2020
Customer concentration \| Revenue from Contract with Customer Benchmark [Member]
Number of Major Customers \| customer		1
Customer concentration \| Revenue from Contract with Customer Benchmark [Member] \| Customer
Concentration Risk, Percentage		11.00%
Customer concentration \| Accounts receivable
Number of Major Customers \| customer	0	1
Credit concentration \| Accounts Payable \| Customer
Concentration Risk, Percentage	10.00%	10.00%
Credit concentration \| Accounts receivable \| Customer
Concentration Risk, Percentage	10.00%	10.00%
Series A preferred stock [Member]
Anti-dilutive shares, excluded from computation of earnings per share		4,000,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of basic and diluted loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Basic and Diluted Loss
Net loss from continuing operations	$ (11,484,636)	$ (14,105,158)
Net income (loss) from discontinued operations	342,656	(1,763,832)
Net loss	(11,141,980)	(15,868,990)
Preferred stock dividends	(75,000)	(254,041)
Net loss attributable to common shareholders	$ (11,216,980)	$ (16,123,031)
Basic and Dilutive Shares:
Weighted average basic shares outstanding	23,316,751	17,860,452
Net dilutive stock options	0	0
Dilutive shares	23,316,751	17,860,452

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Disaggregates revenue (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Deferred revenue	$ 0	$ 30,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of weighted average assumption (Details)	1 Months Ended	12 Months Ended
	Oct. 31, 2020	Dec. 31, 2020
Expected dividend yield		0.00%
Expected option term (years)	5 years	5 years
Maximum
Expected volatility		244.00%
Risk-free interest rate		0.89%
Minimum
Expected volatility		223.00%
Risk-free interest rate		0.33%

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Asset Impairment Charges	$ 0	$ 1,084,671
Building and improvements
Property, Plant and Equipment, Useful Life	20 years
Equipment \| Minimum
Property, Plant and Equipment, Useful Life	5 years
Equipment \| Maximum
Property, Plant and Equipment, Useful Life	7 years
Furniture, Fixtures and Other \| Minimum
Property, Plant and Equipment, Useful Life	3 years
Furniture, Fixtures and Other \| Maximum
Property, Plant and Equipment, Useful Life	7 years
Vehicle And Trailers [Member]
Property, Plant and Equipment, Useful Life	5 years

GOING CONCERN - Additional Info

GOING CONCERN - Additional Information (Details)	12 Months Ended
GOING CONCERN - Additional Information (Details)	Dec. 31, 2021USD ($)
GOING CONCERN
PPP loan forgiveness	$ 5,023,089
Principal of ppp loan from discontinued operations forgiven	$ 328,018

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property and equipment, gross	$ 21,725,545	$ 22,329,486
Less: accumulated depreciation	(11,262,193)	(5,991,572)
Property and equipment, net	10,463,352	16,337,914
Tangible Asset Impairment Charges, Total	0	1,084,671
discounted operations	0	983,660
Equipment
Property and equipment, gross	7,768,597	8,549,824
Truckers and Trailers [Member]
Property and equipment, gross	11,167,001	11,062,588
Downhole oil tools [Member]
Property and equipment, gross	659,873	659,873
Vehicles [Member]
Property and equipment, gross	1,538,528	1,550,335
Building [Member]
Property and equipment, gross	493,529	493,626
Furniture, fixtures and other [Member]
Property and equipment, gross	$ 98,017	$ 13,240

PROPERTY AND EQUIPMENT, NET - A

PROPERTY AND EQUIPMENT, NET - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
PROPERTY AND EQUIPMENT, NET
Depreciation	$ 5,398,529	$ 4,901,689

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
ACCRUED EXPENSES AND OTHER LIABILITIES
Payroll and payroll taxes payable	$ 1,929,414	$ 754,183
Sales tax payable	2,291	1,627
State income tax payable	323,280	144,800
Property tax payable	97,210
Interest payable	482,950	839,240
Credit cards payable		31,422
Accrued operational expenses	1,006,343	664,710
Accrued general and administrative expenses	178,561	79,067
Accrued dividend	0	107,658
Other	35,064	14,500
Total Accrued Expenses	$ 4,055,113	$ 2,637,207

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2021	Sep. 07, 2021	Dec. 31, 2020
Notes payable:
Notes Payable	$ 18,363,064		$ 18,693,943
Less discounts and deferred finance costs	(299,353)		(644,907)
Less current maturities	(3,527,960)		(4,010,627)
Long term secured notes payable, net of current maturities and discounts	14,535,751		14,038,409
5J Entities
Notes payable:
Notes Payable	0		11,708,919
Secured Note January 2018 [Member]
Notes payable:
Notes Payable	0		22,293
Secured Note Dec 2018 One [Member]
Notes payable:
Notes Payable	100,000		100,000
Secured Note Dec 2018 Two [Member]
Notes payable:
Notes Payable	100,000		100,000
Secured Note Dec 2018 Three [Member]
Notes payable:
Notes Payable	100,000		100,000
Secured Note Dec 2018 Four [Member]
Notes payable:
Notes Payable	792,470		792,470
Secured Note June 2019 [Member]
Notes payable:
Notes Payable	80,000		80,000
Secured Note May 2019 One [Member]
Notes payable:
Notes Payable	100,000		100,000
Secured Note December, 2019
Notes payable:
Notes Payable	0		25,000
Secured Note July 2019 [Member]
Notes payable:
Notes Payable	0		123,818
Secured Note February 2020 One [Member]
Notes payable:
Notes Payable	2,000,000		2,000,000
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member]
Notes payable:
Notes Payable	343,723		568,589
Secured Note February 2020 Two [Member]
Notes payable:
Notes Payable	545,050		1,012,237
Secured Promissory Notes [Member]
Notes payable:
Notes Payable	390,000		390,000
Secured Promissory Notes, June 2020 [Member]
Notes payable:
Notes Payable	1,071,821		1,570,617
Secured Promissory Note September 2021 [Member]
Notes payable:
Notes Payable	$ 12,740,000	$ 6,400,000	$ 0

NOTES PAYABLE - Future maturiti

NOTES PAYABLE - Future maturities of secured notes payable (Details)	Dec. 31, 2021USD ($)
NOTES PAYABLE.
2022	$ 16,453,549
2023	11,261,405
2024	3,757,989
2025	3,461,280
2026	3,016,440
Thereafter	213,938
Total	$ 38,164,601

NOTES PAYABLE - Unsecured notes

NOTES PAYABLE - Unsecured notes payable (Details) - USD ($)	Jan. 27, 2022	Dec. 31, 2021	Feb. 01, 2021	Dec. 31, 2020	Aug. 31, 2020	Jun. 17, 2020	Aug. 10, 2018
Notes payable:
Less discount		$ (261,561)		$ 0
Unsecured Debt Current And Noncurrent		1,429,981		3,227,659
Less current portion		(1,168,420)		(2,187,436)
Notes payable - unsecured, net of current portion		0		1,040,223
Convertible note principle amount	$ 843,844	8,907,035		2,019,000		$ 90,000
Interest rate					18.60%	3.75%
Unsecured Promissory Note, April 2022 [Member]
Notes payable:
Unsecured Debt		0		3,148,100
Insurance Premium Financing Note May 2022 [Member]
Notes payable:
Unsecured Debt		743,576		0
Convertible note principle amount		$ 1,487,202
Interest rate		6.99%
Insurance Premium Financing Note February 2022 [Member]
Notes payable:
Unsecured Debt		$ 58,413		0
Convertible note principle amount		$ 292,065
Interest rate		5.78%
Unsecured Note Payable With Shareholder [Member]
Notes payable:
Unsecured Debt		$ 44,559		44,559
Unsecured Advances from Momentum Water Transfer Service LLC [Member]
Notes payable:
Unsecured Debt		$ 35,000		35,000
Unsecured Note August 10 2018 [Member]
Notes payable:
Convertible note principle amount							$ 40,000
Unsecured Note April and May 2022 [Member]
Notes payable:
Interest rate		1.00%
Unsecured payable for settlement of lawsuit
Notes payable:
Unsecured Debt		$ 118,900
Convertible note principle amount		196,188
Unsecured note payable for settlement of lawsuit
Notes payable:
Unsecured Debt		98,433		0
Unsecured note payable with shareholder two
Notes payable:
Unsecured Debt		150,000		0
Convertible note principle amount		$ 150,000
Interest rate		12.00%
Deferred Financing Cost		$ 87,187
Unsecured note payable with shareholder three
Notes payable:
Unsecured Debt		150,000		0
Convertible note principle amount		$ 150,000
Interest rate		12.00%
Deferred Financing Cost		$ 87,187
Unsecured note payable with shareholder four
Notes payable:
Unsecured Debt		150,000		$ 0
Convertible note principle amount		$ 150,000
Interest rate		12.00%
Deferred Financing Cost		$ 87,187
Paycheck Protection Program Loan [Member]
Notes payable:
Interest rate			1.00%

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details)	Jan. 27, 2022USD ($)	Dec. 16, 2021USD ($)$ / sharesshares	Oct. 30, 2021USD ($)$ / sharesshares	Oct. 29, 2021USD ($)$ / sharesshares	Oct. 04, 2021USD ($)$ / sharesshares	Sep. 29, 2021USD ($)	Sep. 10, 2021USD ($)	Sep. 07, 2021USD ($)	Aug. 27, 2021USD ($)	Aug. 10, 2021USD ($)	Jul. 27, 2021USD ($)	Jul. 12, 2021USD ($)	Jun. 10, 2021USD ($)	Mar. 09, 2021USD ($)	Feb. 04, 2021USD ($)	Feb. 03, 2021USD ($)	Feb. 01, 2021USD ($)	Jan. 28, 2021USD ($)	Sep. 02, 2020USD ($)	Aug. 31, 2020USD ($)	Aug. 30, 2020USD ($)	Jul. 20, 2020USD ($)instrument	Jun. 20, 2020USD ($)installment	Jun. 17, 2020USD ($)	May 27, 2020USD ($)	May 19, 2020USD ($)	Apr. 28, 2020USD ($)	Mar. 06, 2020USD ($)	Feb. 27, 2020USD ($)$ / sharesshares	Jan. 23, 2020USD ($)installment	Jun. 27, 2019	Jun. 19, 2019	Dec. 07, 2018USD ($)	Sep. 28, 2018USD ($)$ / shares	Oct. 31, 2021shares	Jun. 25, 2021USD ($)	Apr. 30, 2020USD ($)	Sep. 28, 2018USD ($)$ / shares	Aug. 27, 2021USD ($)	Dec. 31, 2021USD ($)M$ / sharesshares	Dec. 31, 2020USD ($)individualshares	Feb. 27, 2022	Jan. 06, 2022USD ($)	Dec. 22, 2021shares	Sep. 30, 2021USD ($)	Sep. 28, 2021USD ($)	Feb. 27, 2021	Mar. 31, 2020$ / shares	Dec. 12, 2019	Sep. 19, 2019USD ($)	Jul. 26, 2019	Jun. 17, 2019	May 01, 2019USD ($)	Aug. 10, 2018USD ($)	Jan. 02, 2018
Debt Instrument, Face Amount	$ 843,844																							$ 90,000																$ 8,907,035	$ 2,019,000
Interest rate																				18.60%				3.75%
Notes Payable																																								18,363,064	18,693,943
Repayments of Notes Payable																																								15,553,327	1,385,535
Line of Credit Facility, Interest Rate Description																															The AR Facility has an interest rate of 2.25% in excess of the prime rate reported by the Wall Street Journal per annum, plus a financing fee equal to 0.20% of the receivable balance every 15 days, with a maximum cumulative rate of 1.6%.
Convertible notes, related party balance																																								7,906,740
Proceeds from Lines of Credit																																								5,326,060	4,156,238
Amortization of Debt Discount (Premium)																																								158,930
Unamortized Debt Discount																																								898,780
Conversion price \| $ / shares																													$ 0.25					$ 0.50				$ 0.50
Shares issued with debt and beneficial conversion feature on convertible notes payable																																								5,138,070	1,057,710
Term (in years)																								30 years
Cash paid under settlement agreement						$ 50,000
Monthly payment for remaining period																				$ 379,400
Lease payments										$ 104,654
Buy-out amount										$ 12,725,000
Reduced monthly payments for two months																				$ 150,000
Amortization of deferred financing costs																																								2,208,291	609,396
Current portion of convertible note																																								1,616,672	50,000
Convertible notes, net																																								4,236,817	2,467,335
Debt Instrument, Periodic Payment, Interest	147,818
Convertible note payable, net																																								2,620,145	2,417,335
Number of Shares Issued to Lender \| shares																																												1,125,000
Line of Credit, Current																																								9,468,759	4,046,256
Shares issued to settle accounts payable (in shares) \| shares																																			785,000
Monthly periodic payment	$ 15,275										$ 448,000		$ 60,000	$ 23,750										$ 439												$ 112,000
Warrant [Member]
Warrants and Rights Outstanding, Term																																																10 years
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares																																																$ 0.20
Fair Value Adjustment of Warrants																																									59,439
Warrant Exercise Price \| $ / shares																																																0.20
Exercise price of warrants \| $ / shares																																																$ 0.20
Catalyst Finance L.P. [Member]
Long-term Line of Credit																																								9,468,759	4,046,256
Maximum
Debt Instrument Payment																																							$ 104,654
Monthly periodic payment									$ 523,270
Minimum
Monthly periodic payment									$ 418,616
Trinity Services, LLC and MG Cleaners, LLC
Debt Instrument, Face Amount																									$ 150,000
Monthly Payment Amount																									$ 731
Interest rate																									3.75%
Term (in years)																									30 years
Newton Dorsett
Debt Instrument, Face Amount					$ 77,592
Number of shares issued to investors \| shares					116,388
Conversion price \| $ / shares					$ 0.10
Term (in years)					24 months
Interest rate					10.00%
James Frye
Debt Instrument, Face Amount			$ 232,709	$ 212,000
Number of shares issued to investors \| shares			349,064	318,000
Conversion price \| $ / shares			$ 0.10	$ 0.10
Term (in years)			24 months	24 months
Interest rate			10.00%	10.00%
Steve Madden
Debt Instrument, Face Amount		$ 250,000																																						$ 609,439
Number of shares issued to investors \| shares		375,000
Conversion price \| $ / shares		$ 0.10																																						$ 0.10
Term (in years)		24 months																																						24 months
Interest rate		10.00%																																						10.00%
Common Stock Issued Shares Settlement Of Notes Payable \| shares																																								609,439
Accounts Receivable Financing Facility [Member] \| Maximum
Percentage Of Accounts Receivable Advanced																															90.00%
Restricted common stock \| Steve Madden
Number of shares issued to investors \| shares																																								914,160
Jake Oilfield Solutions LLC [Member]
Proceeds from Issuance of Debt																$ 35,000
Trinity loan forgiven amount						35,000																																								$ 35,000
Trinity Services LLC [Member]
Debt Instrument, Face Amount																														$ 1,272,780
Maximum borrowing capacity																												$ 200,000
Line Of Credit Facility Maturity																												Mar. 6, 2021
Line of Credit Facility, Interest Rate During Period																												5.75%
Debt Instrument, Periodic Payment, Interest																														$ 210,018
Number of monthly installments \| installment																														36
Monthly periodic payment																														$ 35,355
5J Oilfield Services LLC
Interest rate																																					1.00%
Repayments of Debt																																					$ 10,000
Proceeds from Issuance of Debt															$ 70,000			$ 1,769,002																			$ 3,148,100
Trinity loan forgiven amount						$ 70,000
Utica [Member]
Notes Payable																																								$ 6,340,000
Secured Note January 2018 [Member]
Interest rate																																																							6.29%
Notes Payable																																								0	22,293
Unsecured Note August 10 2018 [Member]
Debt Instrument, Face Amount																																																						$ 40,000
Debt Instrument Additional Face Amount																																																						$ 25,000
Unsecured Note August 10 2018 [Member] \| Maximum
Interest rate																																																						15.00%
Unsecured Note August 10 2018 [Member] \| Minimum
Interest rate																																																						10.00%
Secured Note Dec 2018 One [Member]
Notes Payable																																								100,000	100,000
Secured Note Dec 2018 One [Member] \| Maximum
Interest rate																																	14.00%
Secured Note Dec 2018 One [Member] \| Minimum
Interest rate																																	10.00%
Secured Note Dec 2018 Two [Member]
Notes Payable																																								100,000	100,000
Secured Note Dec 2018 Two [Member] \| Maximum
Interest rate																																	14.00%
Secured Note Dec 2018 Two [Member] \| Minimum
Interest rate																																	10.00%
Secured Note Dec 2018 Three [Member]
Notes Payable																																								100,000	100,000
Secured Note Dec 2018 Three [Member] \| Maximum
Interest rate																																	14.00%
Secured Note Dec 2018 Three [Member] \| Minimum
Interest rate																																	10.00%
Secured Note Dec 2018 Four [Member]
Interest rate																																	6.00%
Notes Payable																																								792,470	792,470
Monthly periodic payment																																	$ 7,500
Secured Note May 2019 One [Member]
Debt Instrument, Face Amount																																																					$ 100,000
Notes Payable																																								$ 100,000	100,000
Secured Note May 2019 One [Member] \| Maximum
Interest rate																																																					14.00%
Secured Note May 2019 One [Member] \| Minimum
Interest rate																																																					10.00%
Secured Note November, 2019
Equipment Refinance, Basis, Percentage																																								75.00%
Secured Note July 2019 [Member]
Notes Payable																																								$ 0	123,818
Secured Note July 2019 [Member] \| Maximum
Interest rate																																																			10.00%	14.00%
Secured Note July 2019 [Member] \| Minimum
Interest rate																																																			7.00%	10.00%
Secured Note December, 2019
Interest rate																																																	12.00%
Notes Payable																																								0	25,000
Secured Note February 2020 One [Member]
Interest rate																													10.00%
Notes Payable																																								2,000,000	2,000,000
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member]
Notes Payable																																								$ 343,723	568,589
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member] \| Maximum
Interest rate																																								5.50%
Various Secured Notes Payable Maturing From January 2023 Through March 2023 [Member] \| Minimum
Interest rate																																								5.32%
Secured Note February 2020 Two [Member]
Notes Payable																																								$ 545,050	1,012,237
Secured Note February 2020 Two [Member] \| Maximum
Interest rate																													10.00%
Secured Promissory Notes [Member]
Debt Instrument, Face Amount												$ 25,000
Interest rate																																								3.75%
Notes Payable																																								$ 390,000	390,000
Repayment of convertible note along with accrued interest												29,973
Secured Promissory Notes, June 2020 [Member]
Notes Payable																																								1,071,821	1,570,617
Monthly periodic payment																							$ 45,585
Deferred Financing Cost																																								$ 287,560
Secured Promissory Notes, June 2020 [Member] \| Minimum
Number of monthly installments \| installment																							36
Secured Promissory Notes, July 2020 [Member] \| 5J Specialized, LLC [Member]
Debt Instrument, Face Amount																						$ 1,641,060
Accrued Interest																						$ 287,560
Number of monthly installments \| instrument																						36
Monthly periodic payment																						$ 45,585
Unsecured Note April and May 2022 [Member]
Interest rate																																								1.00%
Unsecured Note September 19 2019 [Member]
Debt Instrument, Face Amount																																																		$ 135,375
Interest rate																																																		10.00%
Amerisource Note
Debt Instrument, Face Amount																													$ 1,600,000
Interest rate																													10.00%													12.00%					11.00%
Amortization of Debt Discount (Premium)																																								$ 151,590	116,608
Unamortized Debt Discount																																								$ 151,589	303,180
Number of shares issued to investors \| shares																													2,498,736
Conversion price \| $ / shares																													$ 0.25
Stock Issued During Period, Shares, New Issues \| shares																																								2,498,736
Equity ownership																													12.20%											33.80%
Deferred Financing Cost																													$ 419,788
Amerisource AR Facility \| Jake Oilfield Solutions LLC [Member]
Number of days written notice for termination of debt																																30 days
Secured Note June 2019 [Member]
Notes Payable																																								$ 80,000	80,000
PPP2
Proceeds from Issuance of Debt																	$ 133,018
Trinity loan forgiven amount																																													$ 133,018
SBA PPP1 program
Interest rate																											1.00%
Proceeds from Issuance of Debt																											$ 195,000
Unsecured payable for settlement of lawsuit
Debt Instrument, Face Amount																																								$ 196,188
Number Of Monthly Payments \| M																																								24
Monthly Payment Amount																																								$ 6,822
Outstanding balance																																								$ 118,900
Unsecured payable for settlement of lawsuit \| Maximum
Interest rate																																								18.00%
Unsecured payable for settlement of lawsuit \| Minimum
Interest rate																																								6.00%
Paycheck Protection Program Loan [Member]
Interest rate																	1.00%
Paycheck Protection Program Loan [Member] \| 5J Oilfield Services LLC
Term (in years)																																					2 years
Secured Promissory Note September 2021 [Member]
Interest rate																																								12.00%
Notes Payable								$ 6,400,000																																$ 12,740,000	0
Deferred Financing Cost																																								11,793
Loan Agreement With Amerisource Funding \| 5J Entities
Debt Instrument, Face Amount								$ 12,740,000
Interest rate								12.00%
Total loan amount percentage								0.40%
Secured Convertible Note, April, 2019 [Member]
Repayment of convertible note along with accrued interest												50,000
Accrued interest												$ 54,896
Insurance Premium Financing Note May 2022 [Member]
Debt Instrument, Face Amount																																								$ 1,487,202
Interest rate																																								6.99%
Monthly periodic payment																																								$ 153,537
Outstanding balance																																								743,576	0
Insurance Premium Financing Note February 2022 [Member]
Debt Instrument, Face Amount																																								$ 292,065
Interest rate																																								5.78%
Monthly periodic payment																																								$ 7,793
Outstanding balance																																								58,413	0
Unsecured note payable with shareholder two
Debt Instrument, Face Amount																																								$ 150,000
Interest rate																																								12.00%
Deferred Financing Cost																																								$ 87,187
Outstanding balance																																								150,000	0
Unsecured note payable with shareholder three
Debt Instrument, Face Amount																																								$ 150,000
Interest rate																																								12.00%
Deferred Financing Cost																																								$ 87,187
Outstanding balance																																								150,000	0
Unsecured note payable with shareholder four
Debt Instrument, Face Amount																																								$ 150,000
Interest rate																																								12.00%
Deferred Financing Cost																																								$ 87,187
Outstanding balance																																								150,000	0
Pay check Protection Program [Member]
Debt Instrument, Face Amount																					$ 150,000
Interest rate																					3.75%
Term (in years)																					30 years
Monthly periodic payment																					$ 731
Pay check Protection Program [Member] \| Momentum 5J Trucking, LLC [Member]
Debt Instrument, Face Amount																			$ 150,000
Interest rate																			3.75%
Term (in years)																			30 years
Monthly periodic payment																			$ 731
Notes Payable [Member]
Note payable is included in Current Liabilities-Discontinued Operations																																								45,708	45,708
Notes Payable [Member] \| Trinity Services LLC [Member]
Note payable is included in Current Liabilities-Discontinued Operations																																								$ 200,000	186,037
5J Entities
Interest rate																																								18.70%
Notes Payable																																								$ 0	11,708,919
Amortization of Debt Discount (Premium)																																								96,442	82,349
Unamortized Debt Discount																																								28,428	124,870
Reduced monthly payments for six months																										$ 150,000
Equipment Refinance Amount																													$ 11,950,000											11,950,000
Equipment Refinance, Basis, Percentage																													75.00%
Equipment Refinance, Monthly Fee Payable, Period																													51 months
Cash payment due at the end of the lease term																													$ 831,880
Debt Instrument, Periodic Payment, Interest																																								1,018,995
Monthly periodic payment							$ 208,000
Deferred Financing Cost																													223,558											0
5J Entities \| Maximum
Monthly periodic payment																																								5,381,005
5J Entities \| Amerisource AR Facility
Debt Instrument, Face Amount																													10,000,000
Maximum borrowing capacity																													$ 10,000,000
Maximum availability (as a percent)																													90.00%
Basis spread on variable rate (as a percent)																													4.50%
Initial collateral management fee (as a percent)																													0.75%
Non-usage fee (as a percent)																													0.35%
One time commitment fee																													$ 100,000
Number of days written notice for termination of debt																													60 days
Early termination fee, if more than 12months remaining in the debt term (as a percent)																													2.00%
Early termination fee, if twelve months or less remaining in the debt term (as a percent)																													1.00%
5J Entities \| Amerisource Equipment Loan
Debt Instrument, Face Amount																													$ 1,401,559
5J Entities \| Amerisource Bridge Facility
Debt Instrument, Face Amount																													550,690
5J Oilfield Services LLC Member [Member]
Debt Instrument, Face Amount																													2,000,000
Subsequent Event \| Newton Dorsett
Debt Instrument, Face Amount																																											$ 100,000
Convertible notes payable
Debt Instrument, Face Amount																													$ 250,000					$ 250,000				$ 250,000		$ 250,000	2,019,000
Interest rate																																		8.50%				8.50%		10.00%
Convertible notes, related party balance																																								$ 4,637,740	1,669,000
Amortization of Debt Discount (Premium)																																								1,518,142	39,075
Unamortized Debt Discount																																								$ 4,518,708	$ 1,057,710
Number of individual investors for the purchase and sale of convertible promissory note \| individual																																									9
Number of shares issuable to investors \| shares																																								3,028,500	3,028,500
Conversion price \| $ / shares																																								$ 0.10
Shares issued with debt and beneficial conversion feature on convertible notes payable																																						$ 100,000		$ 5,138,070
Term (in years)																																		2 years						2 years
Stock Issued During Period, Shares, Other \| shares																																								975,000
Current portion of convertible note																																									$ 50,000
Cash received from related party																																								$ 3,906,079
Reduction of outstanding payables by related party																																								522,301
Expenses paid on behalf of the Company by related party																																								859,439
Expenses paid by related party																																								$ 931,034	225,000
Convertible notes payable \| Restricted common stock
Number of shares issued to investors \| shares																																								7,931,612
Stock Issued During Period, Shares, Other \| shares																																			4,443,292
Convertible notes payable \| Notes Payable To Related Party [Member]
Current portion of convertible note																																									$ 2,417,335
Current portion of convertible note																																								$ 1,616,672
Convertible note payable, net																																								$ 2,620,145

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)	Dec. 22, 2021	Jul. 20, 2020	Oct. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Gain (Loss) on Extinguishment of Debt				$ 5,022,102	$ 94,339
Shares issued to settle accounts liabilities (in shares)			785,000
Settlement of accounts payable with common stock issuance			$ 41,000	41,000	66,000
Settlement of note payable and accrued interest with common stock issuance			73,818	74,625
Shares issued to settle accounts payable			156,215	81,590
Loss On Settlement Of Accounts Payable			40,490
Loss On Settlement Of liabilities			$ 807
Number of shares issued to lender	1,125,000
Stock Issued During Period, Value, To Settle Deferred Financing Cost	$ 337,500			$ 337,500	$ 419,788
Warrant [Member]
Warrants and Rights Outstanding, Term						10 years
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 0.20
Convertible notes payable
Stock Issued During Period, Shares, Other				975,000
Convertible notes payable \| Restricted common stock
Stock Issued During Period, Shares, Other			4,443,292
Common stock [Member]
Stock Issued During Period, Shares, Other			4,443,292	6,956,612
Nonredeemable Preferred Stock [Member]
Stock Issued During Period, Shares, Other		2,000
Preferred Stock, Par or Stated Value Per Share		$ 1,000
Series A preferred stock [Member]
Preferred Stock, Par or Stated Value Per Share				$ 0.001	$ 0.001
Preferred Stock, Convertible, Conversion Price				$ 0.50
Common Stock Issued Shares Settlement Of Notes Payable				0
Shares issued to settle accounts liabilities (in shares)				0
Settlement of note payable and accrued interest with common stock issuance				$ 0
Shares issued to settle accounts payable				0
Stock Issued During Period, Value, To Settle Deferred Financing Cost				$ 0	$ 0

STOCKHOLDERS' DEFICIT - Preferr

STOCKHOLDERS' DEFICIT - Preferred stock (Details) - USD ($)	Aug. 05, 2020	Aug. 04, 2020	Feb. 27, 2020	Jan. 01, 2020	Oct. 31, 2021	Jul. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Nov. 10, 2020
Accounts Payable, Trade						$ 15,000
Interest Payable						29,593
Stock Issued						66,000
Gain (Loss) on Settlement of Accounts Payable						$ 21,407
Common Stock, Shares Authorized							250,000,000	250,000,000	250,000,000
Preferred Stock, Shares Authorized							1,000,000	1,000,000
Preferred Stock Dividends, Income Statement Impact							$ 75,000	$ 254,041
Common stock issued for settlement of accounts payable						445,926
Convertible notes payable
Stock Issued During Period, Shares, Other							975,000
Amerisource Note
Stock Issued During Period, Shares, New Issues							2,498,736
Equity Method Investment, Ownership Percentage			12.20%				33.80%
Restricted common stock \| Convertible notes payable
Stock Issued During Period, Shares, Other					4,443,292
5J Oilfield Services LLC Member [Member]
Preferred Stock, Dividend Rate, Percentage							5.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares							6,000
Series A preferred stock [Member]
Preferred Stock, Shares Authorized							2,000	2,000
Preferred Stock, Dividend Rate, Percentage	5.00%	3.00%
Preferred Stock, Convertible, Conversion Price							$ 0.50
Series B preferred stock [Member]
Preferred Stock, Shares Authorized							6,000	6,000
Series B preferred stock [Member] \| 5J Oilfield Services LLC Member [Member]
Preferred Stock, Dividend Rate, Percentage				5.00%
Business Acquisition, Share Price			$ 1,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			6,000
Business Acquisition, Percentage of Voting Interests Acquired			100.00%

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - Employee Stock Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Outstanding - Aggregate Number - Beginning Balance	2,060,000	845,000
Granted - Aggregate Number	0	2,210,000
Exercised - Aggregate Number	0	0
Cancelled, Forfeited or Expired - Aggregate Number	(485,000)	(995,000)
Outstanding - Aggregate Number - Ending Balance	1,575,000	2,060,000
Outstanding - Exercisable	1,127,778
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 688,750	$ 383,750
Granted - Aggregate Exercise Price	0	663,000
Exercised - Aggregate Exercise Price	0	0
Cancelled, forfeited or expired - Aggregate Exercise Price	(127,500)	(358,000)
Outstanding - Aggregate Exercise Price - Ending Balance	561,250	$ 688,750
Outstanding - Exercisable Aggregate Exercise Price	$ 427,083
Granted - Exercise Price Range		$ 0.30
Exercised- Exercise Price Range	$ 0	0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.33	0.45
Granted - Weighted Average Exercise Price	0	0.30
Exercised - Weighted Average Exercise Price	0	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0.26	0.36
Outstanding - Weighted Average Exercise Price - Ending Balance	0.36	$ 0.33
Outstanding - Exercisable Weighted Average Exercise Price	0.38
Minimum
Exercise Price Range - Cancelled, Forfeited or Expired		$ 0.30
Cancelled, forfeited or expired - Exercise Price Range	0.24
Outstanding - Exercise Price Range	0.25	$ 0.24	$ 0.24
Exercisable - Exercise Price Range	0.25
Maximum
Exercise Price Range - Cancelled, Forfeited or Expired		$ 2
Cancelled, forfeited or expired - Exercise Price Range	0.30
Outstanding - Exercise Price Range	0.75	$ 0.75	$ 2.18
Exercisable - Exercise Price Range	$ 0.75

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details) - USD ($)	Feb. 28, 2020	Dec. 31, 2021	Oct. 31, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Weighted average remaining contractual life					2 years 10 months 9 days	2 years 2 months 26 days
Intrinsic value of outstanding Stock option		$ 0			$ 0	$ 0
Stock-based compensation related to outstanding stock options					67,460	$ 66,566
Expected option term (years)			5 years			5 years
Stock options vesting period			3 years
Unrecognized expenses related to options		$ 73,894			73,894
Stock issued during period shares, common stock options			185,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price			$ 0.30
Share price			0.14
Exercise price			$ 0.30
Volatility percentage			222.83%
Discount rate			0.89%	0.74%
Stock Issued During Period Shares Common Stock Options			185,000
Employee Stock Option [Member]
Unrecognized expenses related to options						$ 160,756
Five J And Smg Employee [Member]
Stock issued during period shares, common stock options	2,025,000
Share price	$ 0.168
Exercise price	$ 0.30
Term of warrants	5 years
Volatility percentage	222.83%
Discount rate	0.89%
Stock Issued During Period Shares Common Stock Options	2,025,000
Warrant [Member]
Weighted average remaining contractual life		5 years 1 month 6 days				6 years 1 month 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding		$ 58,850			58,850	$ 0
Share price				$ 0.18
Term of warrants				10 years
Volatility percentage				183.29%
Aggregate intrinsic value		$ 58,850			$ 58,850	$ 0

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock warrant information (Details) - Warrant [Member] - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Outstanding - Aggregate Number - Beginning Balance		1,763,335		1,430,001
Granted - Aggregate Number	333,334		333,334
Exercised - Aggregate Number		0	0
Cancelled, Forfeited or Expired - Aggregate Number		0	0
Outstanding - Aggregate Number - Ending Balance		1,763,335	1,763,335
Outstanding - Exercisable		1,763,335
Outstanding - Aggregate Exercise Price - Beginning Balance		$ 496,667	$ 430,000
Granted - Aggregate Exercise Price			66,667
Exercised - Aggregate Exercise Price		0	0
Cancelled, forfeited or expired - Aggregate Exercise Price		0	0
Outstanding - Aggregate Exercise Price - Ending Balance		496,667	$ 496,667
Outstanding - Exercisable Aggregate Exercise Price		$ 496,667
Exercised - Exercise Price Range		$ 0	$ 0
Exercise Price Range - Cancelled, Forfeited or Expired		0	0
Outstanding - Weighted Average Exercise Price - Beginning Balance		0.28	0.30
Granted - Weighted Average Exercise Price		0.20		$ 0.20
Exercised - Weighted Average Exercise Price		0	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price		0	0
Outstanding - Weighted Average Exercise Price - Ending Balance		0.28	0.28
Outstanding - Exercisable Weighted Average Exercise Price		0.28
Minimum
Outstanding - Exercise Price Range - Beginning Balance		0.15
Granted - Exercise Price Range			0.20
Outstanding - Exercise Price Range - Ending Balance		0.15	0.15	$ 0.15
Outstanding - Exercisable Exercise Price Range		0.15
Maximum
Outstanding - Aggregate Exercise Price - Ending Balance				$ 0.75
Outstanding - Exercise Price Range - Beginning Balance		0.75
Outstanding - Exercise Price Range - Ending Balance		0.75	$ 0.75
Outstanding - Exercisable Exercise Price Range		$ 0.75

ACQUISITION AND DISPOSITION O_3

ACQUISITION AND DISPOSITION OF BUSINESSES - Additional Information (Details) - USD ($)	Dec. 22, 2020	Feb. 27, 2020	Jun. 26, 2019	Jun. 03, 2019	Oct. 31, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Jan. 27, 2022	Feb. 01, 2021	Aug. 31, 2020	Jun. 17, 2020	Sep. 28, 2018
Payment of consideration in cash							$ 0	$ 6,320,168
Gain on sale of assets							342,656	(2,336,573)
Interest rate											18.60%	3.75%
Revenues							52,113,827	26,665,719
Net income (loss)							$ (11,141,980)	$ (15,868,990)
Par value							$ 0.001	$ 0.001
Share price					$ 0.14
Conversion price		$ 0.25											$ 0.50
Exercise price					$ 0.30
Amount of debt							$ 8,907,035	$ 2,019,000	$ 843,844			$ 90,000
Expected option term (years)					5 years			5 years
Dividend yield								0.00%
Volatility percentage					222.83%
Discount rate					0.89%	0.74%
Tangible Asset Impairment Charges, Total							0	$ 1,084,671
Loss from discontinued operations							342,656	(1,763,832)
Warrant [Member]
Share price						$ 0.18
Volatility percentage						183.29%
Mg Cleaners Llc [Member]
Number of shares returned	1,408,276
Par value	$ 0.001
Employee Stock Option [Member]
Unvested incentive stock options	750,000
Common stock [Member]
Net income (loss)							0	0
Paycheck Protection Program Loan [Member]
Interest rate										1.00%
Discontinued operations [Member]
Revenues							$ 157,620	4,310,013
5J Entities
Total purchase price		$ 12,700,168
Payment of consideration in cash		$ 6,320,168
Interest rate							18.70%
Revenue								26,665,719
Net loss attributable to common shareholders								9,639,725
Membership interest acquired (as a percent)		100.00%
5J Entities \| Convertible Preferred Stock [Member]
Conversion price in common stock							$ 0.001
Conversion period							3 years
Conversion price							$ 1.25
5J Entities \| Series B Convertible Preferred Stock [Member]
Dividend yield							5.00%
5J Entities \| Series B Convertible Preferred Stock [Member] \| Stock price [Member]
Share price							$ 0.27
5J Entities \| Series B Convertible Preferred Stock [Member] \| Dividend yield [Member]
Dividend yield							5.00%
Volatility percentage							51.00%
Discount rate							1.07%
5J Entities \| Series B Convertible Preferred Stock [Member] \| Maturity [Member]
Expected option term (years)							3 years
5J Entities \| Series B preferred stock [Member]
Preferred Series B shares issued		$ 4,380,000
5J Oilfield Services LLC Member [Member]
Payment of consideration in cash							$ 6,840,000
Number of stock issued as consideration							6,000
Amount of debt		$ 2,000,000
5J Oilfield Services LLC Member [Member] \| Series B preferred stock [Member]
Number of stock issued as consideration		6,000
Share price		$ 1,000
Membership interest acquired (as a percent)		100.00%
Trinity Services LLC [Member]
Total purchase price				$ 2,439,000
Payment of consideration in cash			$ 500,000	500,000
Number of stock issued as consideration			2,000
Preferred Series B shares issued				1,939,000
Membership interest acquired (as a percent)			100.00%
Preferred stock, stated value				$ 2,000,000
Share price							$ 0.50
Exercise price							$ 0.42
Amount of debt			$ 841,000
Expected option term (years)							3 years
Volatility percentage							36.00%
Discount rate							1.70%
Tangible Asset Impairment Charges, Total								$ 983,660
Preferred stock, convertible threshold trading days				20 days
Trinity Services LLC [Member] \| Common stock [Member]
Issue price per share				$ 0.60
Trinity Services LLC [Member] \| Convertible Preferred Stock [Member]
Conversion price				$ 0.50
Trinity Services LLC [Member] \| Series A Secured Convertible Preferred Stock [Member]
Interest rate			3.00%
Share price			$ 1,000
Maximum \| 5J Entities \| Series B Convertible Preferred Stock [Member] \| Exercise price [Member]
Exercise price							$ 1.25
Minimum \| 5J Entities \| Series B Convertible Preferred Stock [Member] \| Exercise price [Member]
Exercise price							$ 0.25

ACQUISITION AND DISPOSITION O_4

ACQUISITION AND DISPOSITION OF BUSINESS - Fair values assigned to assets (Details) - USD ($)	Feb. 27, 2020	Jun. 26, 2019	Jun. 03, 2019	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Cash, net				$ 0	$ 6,320,168
5J Entities
Business Acquisition [Line Items]
Cash, net	$ 6,320,168
Seller note issued	2,000,000
Total purchase consideration	12,700,168
Accounts receivable	8,177,713
Prepaid expenses	2,318,580
Notes receivable	814,347
Other current asset	338,222
Right of use assets - operating leases	1,510,897
Property and equipment	19,354,189
Accounts payable and accrued expenses	(4,945,881)
Line of credit	(5,840,622)
Right of use liabilities - Operating	(1,510,897)
Notes payable	(7,516,380)
Total purchase consideration	12,700,168
5J Entities \| Series B preferred stock [Member]
Business Acquisition [Line Items]
Preferred Series B shares issued	$ 4,380,000
Trinity Services LLC [Member]
Business Acquisition [Line Items]
Cash, net		$ 500,000	$ 500,000
Preferred Series B shares issued			1,939,000
Total purchase consideration			2,439,000
Accounts receivable			1,195,534
Cost in excess of billings			31,303
Right of use assets - operating leases			87,900
Property and equipment			2,887,441
Accounts payable and accrued expenses			(834,363)
Notes payable			(840,915)
Total purchase consideration			$ 2,439,000

ACQUISITION AND DISPOSITION O_5

ACQUISITION AND DISPOSITION OF BUSINESS - MG Cleaners LLC (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Business Acquisition [Line Items]
Accounts receivable, net	$ 4,920,967	$ 11,703,347
Prepaid expenses and other current assets	1,409,996	2,162,238
Property and equipment, net	16,337,914	10,463,352
Other assets	499,707	448,887
Right of use assets - operating lease	1,270,989	3,312,710
Total assets	27,425,148	29,225,656
Accounts payable	2,906,936	3,958,515
Accrued expenses and other liabilities	2,637,207	4,055,113
Right of use liability operating lease current portion	575,517	816,671
Secured line of credit	4,046,256	9,468,759
Current portion of unsecured notes payable	2,187,436	1,168,420
Current portion of secured notes payable, net	4,010,627	3,527,960
Notes payable - unsecured, net of current portion	1,040,223	0
Notes payable - secured, net of current portion	14,038,409	14,535,751
Right of use liabilities - operating leases, net of current portion	846,212	2,545,950
Total liabilities	38,243,001	45,378,587
Mg Cleaners Llc [Member]
Business Acquisition [Line Items]
Cash	75,000	$ 35,000
Accounts payable	75,000
Total consideration paid to buyer	150,000
Accounts receivable, net	496,492
Inventory	114,504
Prepaid expenses and other current assets	74,494
Property and equipment, net	121,801
Other assets	3,273
Right of use assets - operating lease	94,099
Intangible assets, net	122,079
Total assets	1,026,742
Accounts payable	468,788
Accrued expenses and other liabilities	321,246
Right of use liability operating lease current portion	76,709
Right of use liabilities - finance leases short term	12,961
Secured line of credit	188,690
Current portion of unsecured notes payable	115,772
Current portion of secured notes payable, net	295,887
Notes payable - unsecured, net of current portion	74,228
Notes payable - secured, net of current portion	148,289
Right of use liabilities - operating leases, net of current portion	34,485
Right of use liabilities - finance leases, net of current portion	12,428
Total liabilities	1,749,483
Gain on disposal of MG Cleaners	$ (572,741)

ACQUISITION AND DISPOSITION O_6

ACQUISITION AND DISPOSITION OF BUSINESS - Balance sheets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Balance sheets of Trinity and MG combined
Current assets of discontinued operations	$ 17,446	$ 437,787
Other assets	1,500	1,568,700
Current liabilities of discontinued operations	588,283	2,243,037
Long term liabilities of discontinued operations	381,746	1,008,362
Discontinued operations [Member]
Balance sheets of Trinity and MG combined
Cash and cash equivalents	11	591
Accounts receivable, net	17,011	360,541
Prepaid expenses and other current assets	424	76,655
Current assets of discontinued operations	17,446	437,787
Property and equipment, net		1,500,000
Other assets	1,500	1,500
Right of use assets - operating lease		67,200
Other assets of discontinued operations	1,500	1,568,700
Total assets of discontinued operations	18,946	2,006,487
Accounts payable	400,659	597,266
Accrued expenses and other liabilities	187,624	198,833
Right of use liabilities - operating leases short term		38,206
Secured line of credit		278,301
Current portion of unsecured notes payable		440,331
Current portion of secured notes payable, net		690,100
Current liabilities of discontinued operations	588,283	2,243,037
Notes payable - secured, net of current portion	150,000	855,995
Notes payable - unsecured, net of current portion	231,746	101,374
Right of use liabilities - operating leases, net of current portion		50,993
Long term liabilities of discontinued operations	381,746	1,008,362
Total liabilities of discontinued operations	$ 970,029	$ 3,251,399

ACQUISITION AND DISPOSITION O_7

ACQUISITION AND DISPOSITION OF BUSINESS - Statements of operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statements of operations of Trinity and MG
Other income	$ 46,620	$ 74,587
Gain on sale of assets	342,656	(2,336,573)
Discontinued operations [Member]
Statements of operations of Trinity and MG
Revenues	157,620	4,310,013
Cost of revenues	(196,543)	(3,501,669)
Selling, general and administrative	(310,569)	(1,805,556)
Impairment expense	0	(983,660)
Bad debt expense	0	(54,009)
Loss from operations	(349,492)	(2,034,881)
Gain (loss) on asset disposal	393,577	(2,806)
Gain on disposal of business	0	572,741
Gain on forgiveness of PPP loan and Federal tax credits	373,712
Other income	27,635	20,000
Other expense	0	(7,566)
Interest expense, net	(102,776)	(311,320)
Net income (loss) from discontinued operations	$ 342,656	$ (1,763,832)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details)	1 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2017USD ($)	Dec. 31, 2021USD ($)M
Letter of credit as collateral for insurance policy			$ 414,638
Chief Executive Officer [Member]
Term of employment agreement	3 years
Salary and wage, officer, excluding cost of good and service sold		$ 15,000
Officers vehicle allowances		$ 750
Chief Executive Officer [Member] \| 5J Trucking and James E Frye
Monthly Payment			$ 6,822
Unsecured payable for settlement of lawsuit
Number of monthly payments \| M			24
Monthly Payment			$ 6,822
Outstanding balance			118,900
Unsecured payable for settlement of lawsuit \| 5J Trucking and James E Frye
Settlement amount of outstanding accounts payable			196,188
Outstanding Accounts Payable Upon Execution			$ 50,000
Number of monthly payments \| M			24

LEASES (Details)

LEASES (Details)	Apr. 19, 2021USD ($)aitem	Dec. 31, 2021USD ($)lease	Dec. 31, 2020USD ($)
Operating lease right-of-use assets		$ 3,312,710	$ 1,270,989
Operating lease liability		3,362,621	1,421,729
Finance lease cost
Operating lease cost		944,508	387,439
Short-term lease cost		485,824	283,873
Variable lease cost			0
Sublease income			0
Total lease cost		$ 1,430,332	671,312
Number of Additional Leases		0
Discontinued Operations, Held-for-sale [Member]
Right of use asset		$ 0	67,199
Short term lease liability		0	38,207
Long term lease liability		0	$ 50,992
Equipment And Office And Warehouse Space 5J Acquisitions [Member]
Operating lease right-of-use assets		1,510,897
Operating lease liability		$ 1,510,897
Finance lease cost
Number of operating leases \| lease		6
5J Transportation LLC.
Operating lease right-of-use assets	$ 2,478,508
Operating lease liability	$ 2,478,508
Incremental borrowing rate	13
5J Transportation LLC. \| Miller Investments & Properties
Lease term	5 years
Total acres in N.E Houston, Texas \| a	45
Area of office and warehouse facilities \| a	24
Payments per month	$ 55,000
Lease option to terminate (in years)	3 years
5J Transportation LLC. \| BJJ Trailer Leasing
Lease term	12 months
Payments per month	$ 22,500
Number of trailers used \| item	40
Minimum
Operating lease, lease term		1 year
Finance lease, lease term		1 year
Minimum \| Equipment And Office And Warehouse Space 5J Acquisitions [Member]
Lease term		36 months
Maximum
Operating lease, lease term		4 years
Finance lease, lease term		4 years
Maximum \| Equipment And Office And Warehouse Space 5J Acquisitions [Member]
Lease term		60 months
Maximum \| 5J Transportation LLC. \| Miller Investments & Properties
Payments per month	$ 58,191

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 537,616	$ 136,050

LEASES - Lease-related assets a

LEASES - Lease-related assets and liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Lease Position
Operating lease right-of-use assets	$ 3,312,710	$ 1,270,989
Right of use liability operating lease current portion	816,671	575,517
Right of use liability operating lease long term	2,545,950	846,212
Total operating lease liabilities	$ 3,362,621	$ 1,421,729

LEASES - Other information (Det

LEASES - Other information (Details)	Dec. 31, 2021	Dec. 31, 2020
Weighted-average remaining lease term (years)
Operating leases	3 years 8 months 12 days	3 years 7 months 6 days
Weighted-average discount rate
Operating leases	10.90%	8.40%

LEASES - Maturities of lease li

LEASES - Maturities of lease liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
LEASES
2022	$ 1,163,869
2023	1,140,798
2024	952,872
2025	718,375
2026 and thereafter	232,765
Total future undiscounted lease payments	4,208,679
Less: Interest	(846,058)
Present value of lease liabilities	$ 3,362,621	$ 1,421,729

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	1 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details)	Oct. 31, 2021shares	Dec. 31, 2021USD ($)lease$ / sharesshares	Dec. 31, 2020USD ($)	Jan. 27, 2022USD ($)	Oct. 30, 2021USD ($)	Oct. 29, 2021USD ($)	Oct. 04, 2021USD ($)	Jun. 17, 2020USD ($)	Feb. 27, 2020USD ($)	Jun. 26, 2019USD ($)	Sep. 28, 2018USD ($)
Related Party Transaction [Line Items]
Notes payable to related parties		$ 7,906,740
Business Combination, Acquisition Related Costs		2,000	$ 1,485,829
Amount of debt		8,907,035	2,019,000	$ 843,844				$ 90,000
Revenue from Related Parties		99,799
Related party transaction rental services		$ 655,760
Convertible notes payable
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Other \| shares		975,000
Notes payable to related parties		$ 4,637,740	1,669,000
Expenses reimbursed		931,034	225,000
Amount of debt		250,000	$ 2,019,000						$ 250,000		$ 250,000
Five J Properties LLC [Member]
Related Party Transaction [Line Items]
Current monthly rent payments for all leases with related party		$ 14,250
Number of leases with related party \| lease		3
Terms of leases		5 years
James Frye
Related Party Transaction [Line Items]
Amount of debt					$ 232,709	$ 212,000
Newton Dorsett
Related Party Transaction [Line Items]
Number of shares held by related party \| shares	4,443,292
Amount of debt							$ 77,592
Trinity Services LLC [Member]
Related Party Transaction [Line Items]
Current monthly rent payments for all leases with related party		$ 2,000
Amount of debt										$ 841,000
Series A Convertible Preferred Stock [Member] \| Newton Dorsett
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Other \| shares		2,000
Preferred Stock, Par or Stated Value Per Share \| $ / shares		$ 1,000
Preferred Stock, Convertible, Conversion Price \| $ / shares		$ 0.50
Series B Convertible Preferred Stock [Member] \| James Frye
Related Party Transaction [Line Items]
Number of shares held by related party \| shares		6,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
INCOME TAXES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES
Current income tax expense (benefit)	$ 0	$ 0
Deferred income tax expense (benefit)	(1,468,000)	(2,648,000)
Valuation allowance	1,468,000	2,648,000
Income tax expense (benefit)	$ 0	$ 0

INCOME TAXES - Components of de

INCOME TAXES - Components of deferred tax assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax asset:
Net operating loss carryforwards	$ 2,430,000	$ 4,122,000
Income (expenses) not currently earned (incurred)	(962,000)	(335,000)
Total	1,468,000	3,787,000
Valuation allowance	(1,468,000)	(3,787,000)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES - Additional infor

INCOME TAXES - Additional information (Details) - USD ($)	12 Months Ended
INCOME TAXES - Additional information (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2017
INCOME TAXES
Operating loss carryforwards	$ 11,572,000	$ 3,415,000
Deferred tax assets, operating loss carryforwards, not subject to expiration	$ 35,409,000
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	35.00%	21.00%
Operating loss carry forwards offset of taxable income percentage	80.00%	80.00%	80.00%
Net operating loss carry back	5 years

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)

Mar. 03, 2022

Feb. 14, 2022

Feb. 11, 2022

Jan. 27, 2022

Jan. 07, 2022

Jan. 06, 2022

Dec. 16, 2021

Oct. 30, 2021

Oct. 29, 2021

Oct. 04, 2021

Aug. 27, 2021

Jul. 27, 2021

Jun. 10, 2021

Mar. 09, 2021

Jun. 17, 2020

Jun. 25, 2021

Dec. 31, 2021

Sep. 07, 2021

Dec. 31, 2020

Subsequent Event [Line Items]

Amount of debt

$ 843,844

$ 90,000

$ 8,907,035

$ 2,019,000

Amount of interest included in the secured promissory note

147,818

Initial installment amount

95,025

Monthly periodic payment

$ 15,275

$ 448,000

$ 60,000

$ 23,750

$ 439

$ 112,000

Newton Dorsett

Subsequent Event [Line Items]

Amount of debt

$ 77,592

Number of shares issued to investors

116,388

Interest rate

10.00%

James Frye

Subsequent Event [Line Items]

Amount of debt

$ 232,709

$ 212,000

Number of shares issued to investors

349,064

318,000

Interest rate

10.00%

Steve Madden

Subsequent Event [Line Items]

Amount of debt

$ 250,000

$ 609,439

Number of shares issued to investors

375,000

Interest rate

10.00%

Minimum

Subsequent Event [Line Items]

Monthly periodic payment

$ 418,616

Minimum | 5J Entities | Amended Loan Agreement With Amerisource Funding

Subsequent Event [Line Items]

Amount of debt

$ 12,740,000

Maximum

Subsequent Event [Line Items]

Monthly periodic payment

$ 523,270

Maximum | 5J Entities | Amended Loan Agreement With Amerisource Funding

Subsequent Event [Line Items]

Amount of debt

$ 16,740,000

Subsequent Event | Short term Bridge Note maturing on January, 2022

Subsequent Event [Line Items]

Amount of debt

$ 250,000

Subsequent Event | Newton Dorsett

Subsequent Event [Line Items]

Amount of debt

100,000

Subsequent Event | Newton Dorsett | Short term Bridge Note maturing on January, 2022

Subsequent Event [Line Items]

Amount of debt

$ 150,000

Number of shares issued to investors

375,000

Interest rate

12.00%

Subsequent Event | Grey Fox Investments

Subsequent Event [Line Items]

Amount of debt

$ 100,000

Subsequent Event | Grey Fox Investments | Short term Bridge Note maturing on January, 2022

Subsequent Event [Line Items]

Amount of debt

$ 150,000

Number of shares issued to investors

375,000

Interest rate

12.00%

Subsequent Event | James Frye | Short term Bridge Note maturing on March, 2022

Subsequent Event [Line Items]

Amount of debt

$ 134,073

Number of shares issued to investors

201,110

Subsequent Event | Mr. Madden

Subsequent Event [Line Items]

Amount of debt

100,000

Subsequent Event | Mr. Madden | Short term Bridge Note maturing on January, 2022

Subsequent Event [Line Items]

Amount of debt

$ 150,000

Number of shares issued to investors

375,000

Interest rate

12.00%

Subsequent Event | Mr. Madden | Short term Bridge Note maturing on March, 2022

Subsequent Event [Line Items]

Amount of debt

$ 450,000

$ 250,000

$ 95,025

Number of shares issued to investors

675,000

375,000

142,538