SMG Industries (SMGI) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 04, 2022
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
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(b) Security	None
Trading Symbol	SMGI
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 Common Stock, Shares Outstanding		39,180,297
Entity Central Index Key	0001426506
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 395,483	$ 257,768
Restricted cash	1,105,818	858,408
Accounts receivable, net of allowance for doubtful accounts of $927,469 and $1,041,387 as of September 30, 2022 and December 31, 2021, respectively	11,656,527	11,703,347
Prepaid expenses and other current assets	3,525,644	2,162,238
Current assets of discontinued operations	17,435	17,446
Total current assets	16,700,907	14,999,207
Property and equipment, net of accumulated depreciation of $15,288,106 and $11,262,193 as of September 30, 2022 and December 31, 2021, respectively	6,712,073	10,463,352
Right of use assets - operating lease	851,382	3,312,710
Other assets	354,538	448,887
Other assets of discontinued operations, net	1,500	1,500
Total assets	24,620,400	29,225,656
Current liabilities:
Accounts payable	3,765,464	3,958,515
Accounts payable - related party	238,828	94,602
Accrued expenses and other liabilities	3,196,728	4,055,113
Right of use liabilities - operating leases short term	633,110	816,671
Secured line of credit	8,575,725	9,468,759
Current portion of unsecured notes payable	3,705,104	1,168,420
Current portion of secured notes payable, net	6,188,588	3,527,960
Current portion of convertible note, net	3,612,457	1,616,672
Current liabilities of discontinued operations	414,161	588,283
Total current liabilities	30,330,165	25,294,995
Long term liabilities:
Convertible note payable, net	3,049,201	2,620,145
Notes payable - secured, net of current portion	15,316,164	14,535,751
Right of use liabilities - operating leases, net of current portion	392,950	2,545,950
Long term liabilities of discontinued operations	310,359	381,746
Total liabilities	49,398,839	45,378,587
Commitments and contingencies
Stockholders' deficit
Common stock - $0.001 par value; 250,000,000 shares authorized; 39,180,297 and 33,731,162 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively	39,181	33,732
Additional paid in capital	18,066,311	16,845,873
Accumulated deficit	(42,883,931)	(33,032,536)
Total stockholders' deficit	(24,778,439)	(16,152,931)
Total liabilities and stockholders' deficit	24,620,400	29,225,656
Series A preferred stock
Stockholders' deficit
Preferred stock
Series B convertible preferred stock
Stockholders' deficit
Preferred stock

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Allowance for doubtful accounts	$ 927,469	$ 1,041,387
Property and equipment, net of accumulated depreciation	$ 15,228,106	$ 11,262,193
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Common stock, shares par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, share issued (in shares)	39,180,297	33,731,162
Common stock, shares outstanding (in shares)	39,180,297	33,731,162
Series A preferred stock
Preferred stock, shares par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	2,000	2,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series B convertible preferred stock
Preferred stock, shares par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	6,000	6,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUES	$ 19,331,484	$ 14,772,939	$ 53,589,434	$ 34,618,358
COST OF REVENUES	18,070,208	15,292,090	49,731,153	36,947,626
GROSS PROFIT (LOSS)	1,261,276	(519,151)	3,858,281	(2,329,268)
OPERATING EXPENSES:
Selling, general and administrative	2,404,852	1,455,253	7,156,698	4,584,854
Total operating expenses	2,404,852	1,455,253	7,156,698	4,584,854
LOSS FROM OPERATIONS	(1,143,576)	(1,974,404)	(3,298,417)	(6,914,122)
OTHER INCOME (EXPENSE)
Interest expense, net	(2,635,875)	(2,059,908)	(7,433,606)	(4,630,685)
Gain on PPP Loan Forgiveness		105,000		3,253,100
Gain on settlement of debt	564,814		564,814
Other income		348		19,889
Gain on disposal of assets	17,500		351,904	114,926
Total other income (expense)	(2,053,561)	(1,954,560)	(6,516,888)	(1,242,770)
NET LOSS FROM CONTINUING OPERATIONS	(3,197,137)	(3,928,964)	(9,815,305)	(8,156,892)
Income (loss) from discontinued operations	(2,852)	316,926	(36,090)	360,207
NET LOSS	(3,199,989)	(3,612,038)	(9,851,395)	(7,796,685)
Preferred stock dividends		(25,000)		(75,000)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (3,199,989)	$ (3,637,038)	$ (9,851,395)	$ (7,871,685)
Net income (loss) per common share
Continuing operations, Basic	$ (0.09)	$ (0.17)	$ (0.28)	$ (0.39)
Continuing operations, Diluted	(0.09)	(0.17)	(0.28)	(0.39)
Discontinued operations, Basic	0	0.01	0	0.02
Discontinued operations, Diluted	0	0.01	0	0.02
Net loss attributable to common shareholders, Basic	(0.09)	(0.16)	(0.28)	(0.37)
Net loss attributable to common shareholders, Diluted	$ (0.09)	$ (0.16)	$ (0.28)	$ (0.37)
Weighted average common shares outstanding
Basic	36,919,922	23,214,370	35,459,322	21,234,310
Diluted	36,919,922	23,214,370	35,459,322	21,234,310

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Series A preferred stock Preferred Stock	Series B preferred stock Preferred Stock	Common Stock	Additional Paid In Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2020	$ 2	$ 0	$ 19,447	$ 10,978,254	$ (21,815,556)	$ (10,817,853)
Beginning balance (in shares) at Dec. 31, 2020	2,000	0	19,446,258
Share based compensation				17,973		17,973
Shares issued with debt and beneficial conversion feature on convertible notes			$ 393	174,658		175,051
Shares issued with debt and beneficial conversion feature on convertible notes (in shares)			393,107
Preferred stock dividends					(25,000)	(25,000)
Net loss					(3,865,023)	(3,865,023)
Ending balance at Mar. 31, 2021	$ 2	$ 0	$ 19,840	11,170,885	(25,705,579)	(14,514,852)
Ending balance (in shares) at Mar. 31, 2021	2,000	0	19,839,365
Beginning balance at Dec. 31, 2020	$ 2	$ 0	$ 19,447	10,978,254	(21,815,556)	(10,817,853)
Beginning balance (in shares) at Dec. 31, 2020	2,000	0	19,446,258
Net loss						(7,796,685)
Ending balance at Sep. 30, 2021	$ 2		$ 25,726	15,059,907	(29,687,241)	(14,601,606)
Ending balance (in shares) at Sep. 30, 2021	2,000		25,725,310
Beginning balance at Mar. 31, 2021	$ 2	$ 0	$ 19,840	11,170,885	(25,705,579)	(14,514,852)
Beginning balance (in shares) at Mar. 31, 2021	2,000	0	19,839,365
Share based compensation				15,892		15,892
Shares issued with debt and beneficial conversion feature on convertible notes			$ 2,027	1,286,805		1,288,832
Shares issued with debt and beneficial conversion feature on convertible notes (in shares)			2,026,587
Preferred stock dividends					(25,000)	(25,000)
Net loss					(319,624)	(319,624)
Ending balance at Jun. 30, 2021	$ 2	$ 0	$ 21,867	12,473,582	(26,050,203)	(13,554,752)
Ending balance (in shares) at Jun. 30, 2021	2,000	0	21,865,952
Share based compensation				17,279		17,279
Shares issued with debt and beneficial conversion feature on convertible notes			$ 3,859	2,569,046		2,572,905
Shares issued with debt and beneficial conversion feature on convertible notes (in shares)			3,859,358
Preferred stock dividends					(25,000)	(25,000)
Net loss					(3,612,038)	(3,612,038)
Ending balance at Sep. 30, 2021	$ 2		$ 25,726	15,059,907	(29,687,241)	(14,601,606)
Ending balance (in shares) at Sep. 30, 2021	2,000		25,725,310
Beginning balance at Dec. 31, 2021		$ 0	$ 33,732	16,845,873	(33,032,536)	(16,152,931)
Beginning balance (in shares) at Dec. 31, 2021	0	0	33,731,162
Shares issued for deferred financing costs			$ 1,393	396,380		397,773
Shares issued for deferred financing costs (in shares)			1,393,648
Share based compensation				15,605		15,605
Net loss					(3,631,130)	(3,631,130)
Ending balance at Mar. 31, 2022	$ 0	$ 0	$ 35,125	17,257,858	(36,663,666)	(19,370,683)
Ending balance (in shares) at Mar. 31, 2022	0	0	35,124,810
Beginning balance at Dec. 31, 2021		$ 0	$ 33,732	16,845,873	(33,032,536)	(16,152,931)
Beginning balance (in shares) at Dec. 31, 2021	0	0	33,731,162
Shares issued for deferred financing costs						397,773
Net loss						(9,851,395)
Ending balance at Sep. 30, 2022			$ 39,181	18,066,311	(42,883,931)	(24,778,439)
Ending balance (in shares) at Sep. 30, 2022	0	0	39,180,297
Beginning balance at Mar. 31, 2022	$ 0	$ 0	$ 35,125	17,257,858	(36,663,666)	(19,370,683)
Beginning balance (in shares) at Mar. 31, 2022	0	0	35,124,810
Share based compensation				15,146		15,146
Net loss					(3,020,276)	(3,020,276)
Ending balance at Jun. 30, 2022	$ 0	$ 0	$ 35,125	17,273,004	(39,683,942)	(22,375,813)
Ending balance (in shares) at Jun. 30, 2022	0	0	35,124,810
Share based compensation				15,146		15,146
Shares issued for settlement of debt			$ 750	138,000		138,750
Shares issued for settlement of debt (in shares)			750,000
Shares issued for debt extension			$ 3,306	640,161		643,467
Shares issued for debt extension (in shares)			3,305,487
Net loss					(3,199,989)	(3,199,989)
Ending balance at Sep. 30, 2022			$ 39,181	$ 18,066,311	$ (42,883,931)	$ (24,778,439)
Ending balance (in shares) at Sep. 30, 2022	0	0	39,180,297

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss from continuing operations	$ (9,815,305)	$ (8,156,892)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	45,897	51,144
Depreciation	4,144,644	4,074,738
Shares issued for debt extension	643,467
Amortization of deferred financing costs	3,124,398	1,096,867
Amortization of right of use assets - operating leases	340,447	439,398
Bad debt expense	40,301	159,612
Gain on PPP Loan Forgiveness		(3,253,100)
Gain on settlement of debt	(564,814)
Gain on disposal of assets	(351,904)	(114,926)
Changes in operating assets and liabilities:
Accounts receivable	6,519	(6,508,178)
Prepaid expenses and other current assets	2,775,210	2,193,864
Other assets	(187,239)	(306,029)
Accounts payable	(144,341)	2,454,235
Accounts payable - related party	144,226	105,125
Accrued expenses and other liabilities	(706,001)	2,155,223
Right of use operating lease liabilities	(75,758)	(277,329)
Net cash used in operating activities from continuing operations	(580,253)	(5,886,248)
Net cash provided by operating activities from discontinued operations		568,518
Net cash used in operating activities	(580,253)	(5,317,730)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for disposal of MG Cleaners, LLC		(35,000)
Cash proceeds from disposal of property and equipment	329,271
Cash paid for purchase of property and equipment	(47,201)	(97,026)
Net cash provided by (used in) investing activities from continuing operations	282,070	(132,026)
Net cash provided by (used in) investing activities	282,070	(132,026)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of deferred financing costs		(20,623)
Proceeds (payments) on secured line of credit, net	(921,462)	2,880,180
Proceeds from notes payable	5,229,098	8,274,002
Payments on notes payable	(3,624,328)	(8,698,655)
Payments on convertible notes payable		(50,000)
Proceeds from convertible notes payable		3,255,000
Net cash provided by financing activities from continuing operations	683,308	5,639,904
Net cash provided by (used in) financing activities from discontinued operations		(226,932)
Net cash provided by financing activities	683,308	5,412,972
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	385,125	(36,784)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	1,116,176	979,088
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	1,501,301	942,304
Supplemental disclosures:
Cash paid for interest	3,600,469	3,508,529
Noncash investing and financing activities
Prepaid expenses financed with note payable	3,638,407	3,253,678
Preferred stock dividend		75,000
Shares issued for deferred financing costs	397,773
Note receivable for property and equipment	500,209	521,952
Beneficial conversion feature on convertible notes payable		4,036,788
Non-cash increase in secured notes payable for settlement of accounts payable		203,009
Equipment financed with note payable	963,662
Right of use assets and operating lease obligation recognized		2,478,508
Share issued for settlement of debt	$ 138,750
Convertible notes payable issued to settle accounts payable		$ 931,034

BACKGROUND AND BASIS OF PRESENT

BACKGROUND AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2022
BACKGROUND AND BASIS OF PRESENTATION
BACKGROUND AND BASIS OF PRESENTATION	NOTE 1 — BACKGROUND AND BASIS OF PRESENTATION 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 Floresville, Hempstead, Henderson, Houston, Odessa, Palestine, and Victoria, Texas, and Fort Mill, South Carolina. In March 2020 the World Health Organization declared COVID-19 a pandemic. Throughout 2020, 2021 and through 2022, many variants of the virus arose. To date, the Company’s financial results and operations have not been materially adversely impacted by the COVID-19 pandemic. The extent to which the COVID-19 pandemic and global efforts to contain its spread will impact our operations going forward 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. The accompanying unaudited interim consolidated financial statements of SMG have been prepared in accordance with accounting principles generally accepted in the United States of America and should be read in conjunction with the audited consolidated financial statements and notes thereto for the years ended December 31, 2021 and 2020 in the Form 10-K filed on April 15, 2022. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosures contained in the Form 10-K have been omitted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
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 Logistics Services LLC (together referred to as “5J” or “5J Group”), Momentum Water Transfer Services, LLC (“MWTS”), Jake Oilfield Solutions LLC (“Jake”) and Trinity Services LLC (“Trinity”), all of which have quarter ends of September 30 and fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation. Fair Value of Financial Instruments ​ The carrying value of short-term instruments, including cash, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The carrying value of long-term debt approximates 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. 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 September 30, 2022 and December 31, 2021. 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 three and nine months ended September 30, 2022 and 2021. 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 nine months ended September 30, 2022 and 2021. 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. 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 for stock options and warrant and the “if converted” method for convertible notes payable and preferred stock. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the three and nine months ended September 30, 2022, 1,525,000 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 three and nine months ended September 30, 2021, 1,700,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 68,450,340 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the three and nine months ended September 30, 2022 and 2021, all potentially dilutive instruments were excluded as their effect would have been anti-dilutive. ​ 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	9 Months Ended
	Sep. 30, 2022
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 raise 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.

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2022
REVENUE
REVENUE	NOTE 4 – REVENUE 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. ​ Customer Concentration and Credit Risk ​ During the nine months ended September 30, 2022 and 2021, no customers exceeded 10% of revenue. No customer accounted for 10% of accounts receivable as of September 30, 2022 and December 31, 2021.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 5 – PROPERTY AND EQUIPMENT, NET Property and equipment at September 30, 2022 and December 31, 2021 consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2022 December 31, 2021 Equipment ​ $ 7,911,933 ​ $ 7,768,597 Trucks and trailers ​ ​ 11,383,327 ​ ​ 11,167,001 Downhole oil tools ​ 659,873 ​ 659,873 Vehicles ​ 1,334,059 ​ 1,538,528 Building ​ ​ 493,529 ​ ​ 493,529 Furniture, fixtures and other ​ 157,458 ​ 98,017 ​ ​ ​ ​ ​ ​ ​ Property and equipment, gross ​ 21,940,179 ​ 21,725,545 ​ ​ ​ ​ ​ ​ ​ Less: accumulated depreciation ​ (15,228,106) ​ (11,262,193) ​ ​ ​ ​ ​ ​ ​ Property and equipment, net ​ $ 6,712,073 ​ $ 10,463,352 ​ Depreciation expense for the three months ended September 30, 2022 and 2021 was $1,398,753 and $1,337,233, respectively. Depreciation expense for the nine months ended September 30, 2022 and 2021 was $4,144,644 and $4,074,738, respectively.

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	9 Months Ended
	Sep. 30, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 6 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of September 30, 2022 and December 31, 2021 included the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2022 December 31, 2021 Payroll and payroll taxes payable ​ $ 1,293,375 ​ $ 1,929,414 State and local tax payable ​ 549,765 ​ 422,781 Interest payable ​ ​ 397,153 ​ ​ 482,950 Accrued operational expenses ​ ​ 804,712 ​ ​ 1,006,343 Accrued general and administrative expenses ​ ​ 100,300 ​ ​ 178,561 Other ​ 51,423 ​ 35,064 ​ ​ ​ ​ ​ ​ ​ Total Accrued Expenses and Other Liabilities ​ $ 3,196,728 ​ $ 4,055,113 ​

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE Notes payable included the following as of September 30, 2022 and December 31, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Secured notes payable: ​ ​ ​ ​ ​ ​ ​ ​ ​ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ $ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ 100,000 ​ 100,000 ​ ​ ​ ​ ​ ​ ​ Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. On September 9, 2022, the note was extended to December 31, 2022. ​ ​ 100,000 ​ ​ 100,000 ​ ​ ​ ​ ​ ​ ​ Secured note payable issued on December 7, 2018 related to the acquisition of Momentum Water Transfer Services LLC, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. On September 29, 2022, the Company entered into a settlement of debt agreement and release. Per the agreement, the Company converted approximately $467,000 of debt into shares of common stock. The Company will pay six remaining quarterly payments of approximately $45,833 per month beginning in December 2022 through March 31, 2024, the amended maturity date. ​ 275,000 ​ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ 100,000 ​ 100,000 ​ ​ ​ ​ ​ ​ ​ Secured note payable issued June 17, 2019 to a shareholder, bearing interest of 10% per year, due June 30, 2020. On September 9, 2022, the note was extended to December 31, 2022. ​ 80,000 ​ 80,000 ​ ​ ​ ​ ​ ​ 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. ​ ​ 130,428 ​ ​ 343,723 ​ ​ ​ ​ ​ ​ ​ Secured note payable with a related party issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. ​ ​ 194,653 ​ ​ 545,050 ​ ​ ​ ​ ​ ​ ​ 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 in connection with an equipment purchase. 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. ​ ​ 490,530 ​ ​ 784,261 ​ ​ ​ ​ ​ ​ ​ Secured promissory note issued on January 27, 2022. 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 2022 through maturity. ​ ​ 688,315 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Secured promissory note issued on July 11, 2022. The note is due on June 8, 2027 and secured by equipment owned by the Company. The Company will pay monthly payments of approximately $2,372 per month beginning in July 2022 through maturity. ​ 115,826 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Secured promissory note with Amerisource, a related party, issued on September 7, 2021 in the amount of $12,740,000, 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. On March 15, 2022, the Company entered into an agreement with Amerisource, to amend the Loan Agreement dated September 7, 2021, pursuant to which Amerisource agreed to increase the loan commitment to the Company from $12,740,000 to $16,740,000. ​ ​ 16,740,000 ​ ​ 12,740,000 ​ ​ 21,504,752 ​ 18,075,504 Less discounts and deferred finance costs ​ — ​ (11,793) Less current maturities ​ (6,188,588) ​ (3,527,960) ​ ​ ​ ​ ​ ​ ​ Long term secured notes payable, net of current maturities and discounts ​ $ 15,316,164 ​ $ 14,535,751 ​ 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 plus an additional $10,634 payment, with monthly payments of approximately $15,275 per month beginning in June 2022 through maturity. ​ 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. The Company received $4,000,000 of cash proceeds from this agreement. On September 29, 2022, the Company entered into a conversion of debt and release agreement with Denice Cox. Per the agreement, the Company issued 750,000 shares of common stock with a fair value of $138,750 and paid cash of $50,000. In return, the lender agreed to reduce the principal balance of the promissory note (“Note”) to $275,000 and accrued interest of $152,385 was forgiven. The Company will make six quarterly payments of $45,833 and will pay interest of 8% on the new principal amount of $275,000, and the Note matures on March 31, 2024. In addition, the lender agreed to forgive a $35,000 unsecured note payable as part of the transaction and $48,710 of accounts payable. The Company recognized a gain on settlement of $564,814 in connection with this transaction. The Company amortized total debt discount of $11,794 related to secured notes payable during the nine months ended September 30, 2022. During the nine months ended September 30, 2022, the Company issued 720,000 shares for the extension of $480,000 in secured notes payable and 2,585,487 shares for the extension of $1,723,657 in unsecured notes payable. The Company recognized a total of $643,467 of interest expense based on the fair value of the shares issued to the lenders. Notes Payable – Unsecured ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Insurance premium financing note with original principal of $1,353,151, monthly payments of $138,285, with stated interest of 4.76%, maturing on December 1, 2022. ​ $ 385,159 ​ $ — ​ ​ ​ ​ ​ ​ ​ 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 $1,677,968, monthly payments of $174,154, with stated interest of 8.0%, maturing on May 1, 2023. ​ ​ 1,336,150 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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 ​ ​ ​ ​ ​ ​ ​ Insurance premium financing note with original principal of $485,830, monthly payments of $49,809, with stated interest of 5.470%, maturing on February 14, 2023 ​ ​ 236,748 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ ​ 44,559 ​ ​ 44,559 ​ ​ ​ ​ ​ ​ ​ Unsecure advances from the sellers of MWTS, non-interest bearing and due on demand ​ ​ — ​ ​ 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%. ​ ​ 23,390 ​ ​ 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. During the nine months ended September 30, 2022, an additional $895,025 was loaned by the shareholder, related party. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 1,045,025 ​ ​ 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. On January 6, 2022, the shareholder, related party, loaned the Company an additional $100,000. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 250,000 ​ ​ 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. On January 6, 2022, the shareholder, loaned the Company an additional $100,000. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 250,000 ​ ​ 150,000 ​ ​ ​ ​ ​ ​ ​ Unsecured note payable with a shareholder, a related party. Note issued on February 14, 2022 for $134,073, due March 31, 2022 and 12% interest per year. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 134,073 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured ​ ​ 3,705,104 ​ ​ 1,429,981 Less discounts and deferred finance costs ​ ​ — ​ ​ (261,561) Less current portion ​ (3,705,104) ​ (1,168,420) ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured, net of current portion ​ $ — ​ $ — ​ On January 6, 2022, Newton Dorsett, a member of our board of directors, loaned us $100,000 pursuant to a short term note, that along with the initial loan to us in December 2021 of $150,000, totals $250,000. This bridge note matured on January 31, 2022 and pays a 12% per annum interest rate. On August 3, 2022, this note was amended to a revised maturity date of December 31, 2022. 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 note matured on January 31, 2022 and pays a 12% per annum interest rate. On August 3, 2022, this note was amended to a revised maturity date of December 31, 2022. On January 7, 2022, Mr. Madden loaned us $100,000 pursuant to short term note, that along with the initial loan to us in December 2021 of $150,000, totals $250,000. This bridge note matured on January 31, 2022 and pays a 12% per annum interest rate. On August 3, 2022, this note was amended to a revised maturity date of December 31, 2022. On February 11, 2022, Mr. Madden loaned us $95,025 pursuant to a short term note that matured 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 August 3, 2022, this note was amended to a revised maturity date of December 31, 2022. On February 14, 2022, Mr. Madden loaned us $250,000 pursuant to a short term note that matured 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 August 3, 2022, this note was amended to a revised maturity date of December 31, 2022. On February 14, 2022, James Frye, a member of our board of directors, loaned us $134,073 pursuant to a short term note that matured on March 31, 2022. Mr. Frye also received 201,110 shares issued in the first quarter 2022 as an equity incentive in connection with this note. On August 3, 2022, this note was amended to a revised maturity date of December 31, 2022. On March 3, 2022, Mr. Madden loaned us $450,000 pursuant to a short-term bridge note that matured on March 31, 2022. Mr. Madden also received 675,000 shares issued in the first quarter 2022 as an equity incentive in connection with this note. On August 3, 2022, this note was amended to a revised maturity date of December 31, 2022. The Company amortized total debt discount of $659,335 related to unsecured notes payable during the nine months ended September 30, 2022. Accounts Receivable Financing Facility (Secured Line of Credit) 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 nine months ended September 30, 2022, $28,428 of debt discount was amortized to interest expense, and unamortized discount was $0 as of September 30, 2022. 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 were $8,575,725 and $9,468,759 as of September 30, 2022 and December 31, 2021, respectively. Convertible Notes Payable On February 27, 2020, the Company entered into a loan agreement with Amerisource Leasing Corporation, which has an equity ownership of 13.9% 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 fixed 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. The Amerisource Stretch Note may be prepaid at any time by the Company on 10 days-notice to the noteholder without penalty. 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 nine months ended September 30, 2022, $151,590 of debt discount was amortized to interest expense, and there was $0 of unamortized discount as of September 30, 2022. As of September 30, 2022 and December 31, 2021, the outstanding principal balance was $1,600,000. From August 2020 through December 2021, the Company entered into convertible note payable agreements with investors and related parties totaling $7,306,740, with $6,306,740 with related parties, with the notes paying a 10% per annum interest rate, convertible into shares of the Company’s common stock at a fixed conversion price of $0.10 per share with a two year term. These convertible notes are secured by all of the assets of the Company, subject to prior liens and security interests. During the nine months ended September 30, 2022, $2,273,625 of debt discount was amortized to interest expense, and there was $2,245,082 of unamortized discount as of September 30, 2022. ​ As of September 30, 2022, the convertible notes, net balance was $6,661,658 with long term convertible notes payable of $3,049,201 and current portion of convertible notes of $3,612,457. 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. ​ Future maturities of all the Company’s debt as of September 30, 2022 are as follows: ​ ​ ​ ​ ​ 2022 $ 23,701,540 2023 ​ 8,887,796 2024 ​ 4,618,792 2025 ​ 5,114,297 2026 ​ 160,673 Thereafter ​ ​ 209,599 Total ​ $ 42,692,697 ​

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2022
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT During the nine months ended September 30, 2022, the Company issued a total of 1,393,648 shares of common stock to lenders in connection with unsecured notes payable. These shares had a fair value of $397,773 and were recorded as deferred finance costs. During the nine months ended September 30, 2022, the Company issued 720,000 shares for the extension of $480,000 in secured notes payable and 2,585,487 shares for the extension of $1,723,657 in unsecured notes payable. The Company recognized a total of $643,467 of interest expense based on the fair value of the shares issued to the lenders. On September 29, 2022, the Company entered into a conversion of debt and release agreement with Denice Cox as discussed in Note 7. Per the agreement, the Company issued 750,000 shares of the Company’s common stock as part of the settlement. These shares had a fair value of $138,750.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Sep. 30, 2022
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 9 – STOCK OPTIONS AND WARRANTS Summary stock option information is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aggregate ​ ​ Weighted ​ ​ Aggregate ​ Exercise ​ Exercise ​ Average ​ ​ Number ​ Price ​ Price Range ​ Exercise Price Outstanding, December 31, 2021 1,575,000 ​ $ 561,250 ​ $ 0.25-0.75 ​ $ 0.36 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ — Cancelled, forfeited or expired (50,000) ​ (15,000) ​ $ 0.30 ​ $ 0.30 Outstanding, September 30, 2022 1,525,000 ​ $ 546,250 ​ $ 0.25-0.75 ​ $ 0.36 Exercisable, September 30, 2022 1,186,111 ​ $ 444,583 ​ $ 0.25-0.75 ​ $ 0.37 ​ The weighted average remaining contractual life is approximately 2.18 years for stock options outstanding on September 30, 2022. At September 30, 2022, there was no intrinsic value to the outstanding stock options. ​ Summary Stock warrant information is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aggregate ​ ​ Weighted ​ ​ Aggregate ​ Exercise ​ Exercise ​ Average ​ ​ Number ​ Price ​ Price Range ​ Exercise Price Outstanding, December 31, 2021 1,763,335 $ 496,667 ​ $ 0.15-$0.75 ​ $ 0.28 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ — Cancelled, forfeited or expired — ​ — ​ ​ — ​ — Outstanding, September 30, 2022 1,763,335 ​ $ 496,667 ​ $ 0.15 - 0.75 ​ $ 0.28 Exercisable, September 30, 2022 1,763,335 ​ $ 496,667 ​ $ 0.15 - 0.75 ​ $ 0.28 ​ The weighted average remaining contractual life is approximately 4.35 years for stock warrants outstanding on September 30, 2022. At September 30, 2022 the outstanding stock warrants had an aggregate intrinsic value of $11,725.

DISPOSITION OF BUSINESSES

DISPOSITION OF BUSINESSES	9 Months Ended
	Sep. 30, 2022
DISPOSITION OF BUSINESSES
DISPOSITION OF BUSINESSES	NOTE 10 – DISPOSITION OF BUSINESSES Trinity Services LLC In December 2020, management decided to sell or dissolve Trinity. All assets and liabilities of Trinity are classified as assets and liabilities of discontinued operations and included within net income (loss) from discontinued operations. All of Trinity’s equipment was sold in the year ended December 31, 2021 at auction through a third party auctioneer. All proceeds are being utilized to retire outstanding Trinity debt. 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 $0.001 per share (“Exchanged Shares”) to the Company for cancellation, additional 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 $75,000 paid in December 2020. The remaining $75,000 was satisfied with a $40,000 sale of equipment and payment of $35,000 to MG Cleaners in February 2021. ​ 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 strategic 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 September 30, 2022 and December 31, 2021 present the assets and liabilities of Trinity and MG as assets and liabilities of discontinued operations. The Consolidated Statements of Operations for the three and nine months ended September 30, 2022 and 2021 present the results of Trinity and MG as Loss from discontinued operations. The Consolidated Statements of Cash Flows for the nine months end September 30, 2022 and 2021 present operating, investing, and financing activities of Trinity and MG as cash flows from or used in discontinued operations. ​ The balance sheets of Trinity and MG combined are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Cash and cash equivalents ​ $ — ​ $ 11 Accounts receivable, net ​ 17,011 ​ 17,011 Prepaid expenses and other current assets ​ 424 ​ 424 Current assets of discontinued operations ​ 17,435 ​ 17,446 Other assets ​ 1,500 ​ 1,500 Other assets of discontinued operations ​ 1,500 ​ 1,500 Total assets of discontinued operations ​ $ 18,935 ​ $ 18,946 Accounts payable ​ $ 230,463 ​ $ 400,659 Accrued expenses and other liabilities ​ 183,698 ​ 187,624 Current liabilities of discontinued operations ​ 414,161 ​ 588,283 Notes payable - secured, net of current portion ​ 150,000 ​ 150,000 Notes payable - unsecured, net of current portion ​ 160,359 ​ 231,746 Long term liabilities of discontinued operations ​ 310,359 ​ 381,746 Total liabilities of discontinued operations ​ $ 724,520 ​ $ 970,029 ​ The statements of operations of Trinity and MG combined are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ September 30, September 30, September 30, September 30, ​ ​ 2022 ​ 2021 2022 ​ 2021 Revenues ​ $ — ​ $ — ​ $ — ​ $ 157,620 Cost of revenues ​ — ​ (1,972) ​ ​ — ​ ​ (223,659) Selling, general and administrative ​ — ​ (24,927) ​ ​ — ​ ​ (271,016) Loss from operations ​ — ​ (26,899) ​ ​ — ​ ​ (337,055) Gain on forgiveness of PPP loan ​ — ​ 177,243 ​ ​ — ​ ​ 373,712 Gain on asset sale ​ ​ — ​ ​ 186,273 ​ ​ — ​ ​ 389,024 Other income (expense) ​ ​ — ​ ​ (11,467) ​ ​ (27,545) ​ ​ 32,565 Interest income (expense), net ​ (2,852) ​ (8,224) ​ ​ (8,545) ​ ​ (98,039) Net income (loss) from discontinued operations ​ $ (2,852) ​ $ 316,926 ​ $ (36,090) ​ $ 360,207 ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 11 – COMMITMENTS AND CONTINGENCIES As of September 30, 2022, the Company has cash collateral in the amount of $1,104,207 as collateral for its insurance policy. ​ 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 7, which has a balance of $23,390 as of September 30, 2022. From time to time, SMG may be subject to routine litigation, claims, or disputes in the ordinary course of business. In the opinion of management, no 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS James E. Frye, who currently serves as a director on our Board and President of our 5J subsidiary and also owns or has control over 5J Properties LLC, an entity that is the lessor to three leases with the Company. 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 During the nine months ended September 30, 2022, the Company entered into unsecured notes with related parties totaling approximately $1,229,098 in principal. See Note 7.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
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 Logistics Services LLC (together referred to as “5J” or “5J Group”), Momentum Water Transfer Services, LLC (“MWTS”), Jake Oilfield Solutions LLC (“Jake”) and Trinity Services LLC (“Trinity”), all of which have quarter ends of September 30 and fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ​ The carrying value of short-term instruments, including cash, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The carrying value of long-term debt approximates 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.
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 September 30, 2022 and December 31, 2021. 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 three and nine months ended September 30, 2022 and 2021. 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 nine months ended September 30, 2022 and 2021. 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.
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 for stock options and warrant and the “if converted” method for convertible notes payable and preferred stock. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the three and nine months ended September 30, 2022, 1,525,000 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 three and nine months ended September 30, 2021, 1,700,000 of stock options, 1,763,335 of warrants, 4,000,000 shares issuable from Series A Preferred Stock and 68,450,340 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the three and nine months ended September 30, 2022 and 2021, all potentially dilutive instruments were excluded as their effect would have been anti-dilutive. ​
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.

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2022 December 31, 2021 Equipment ​ $ 7,911,933 ​ $ 7,768,597 Trucks and trailers ​ ​ 11,383,327 ​ ​ 11,167,001 Downhole oil tools ​ 659,873 ​ 659,873 Vehicles ​ 1,334,059 ​ 1,538,528 Building ​ ​ 493,529 ​ ​ 493,529 Furniture, fixtures and other ​ 157,458 ​ 98,017 ​ ​ ​ ​ ​ ​ ​ Property and equipment, gross ​ 21,940,179 ​ 21,725,545 ​ ​ ​ ​ ​ ​ ​ Less: accumulated depreciation ​ (15,228,106) ​ (11,262,193) ​ ​ ​ ​ ​ ​ ​ Property and equipment, net ​ $ 6,712,073 ​ $ 10,463,352

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES
Schedule of accrued expenses and other liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2022 December 31, 2021 Payroll and payroll taxes payable ​ $ 1,293,375 ​ $ 1,929,414 State and local tax payable ​ 549,765 ​ 422,781 Interest payable ​ ​ 397,153 ​ ​ 482,950 Accrued operational expenses ​ ​ 804,712 ​ ​ 1,006,343 Accrued general and administrative expenses ​ ​ 100,300 ​ ​ 178,561 Other ​ 51,423 ​ 35,064 ​ ​ ​ ​ ​ ​ ​ Total Accrued Expenses and Other Liabilities ​ $ 3,196,728 ​ $ 4,055,113

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2022
NOTES PAYABLE
Schedule of notes payable	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Secured notes payable: ​ ​ ​ ​ ​ ​ ​ ​ ​ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ $ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ 100,000 ​ 100,000 ​ ​ ​ ​ ​ ​ ​ Secured note payable issued December 7, 2018, bearing interest of 10% per year, due one year after issuance. On September 9, 2022, the note was extended to December 31, 2022. ​ ​ 100,000 ​ ​ 100,000 ​ ​ ​ ​ ​ ​ ​ Secured note payable issued on December 7, 2018 related to the acquisition of Momentum Water Transfer Services LLC, bearing interest of 6% per year and due in monthly installments of $7,500, with a maturity date of December 8, 2023. On September 29, 2022, the Company entered into a settlement of debt agreement and release. Per the agreement, the Company converted approximately $467,000 of debt into shares of common stock. The Company will pay six remaining quarterly payments of approximately $45,833 per month beginning in December 2022 through March 31, 2024, the amended maturity date. ​ 275,000 ​ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ 100,000 ​ 100,000 ​ ​ ​ ​ ​ ​ ​ Secured note payable issued June 17, 2019 to a shareholder, bearing interest of 10% per year, due June 30, 2020. On September 9, 2022, the note was extended to December 31, 2022. ​ 80,000 ​ 80,000 ​ ​ ​ ​ ​ ​ 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. ​ ​ 130,428 ​ ​ 343,723 ​ ​ ​ ​ ​ ​ ​ Secured note payable with a related party issued on February 27, 2020, bearing interest of 10.0% per year, due March 1, 2023. ​ ​ 194,653 ​ ​ 545,050 ​ ​ ​ ​ ​ ​ ​ 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 in connection with an equipment purchase. 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. ​ ​ 490,530 ​ ​ 784,261 ​ ​ ​ ​ ​ ​ ​ Secured promissory note issued on January 27, 2022. 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 2022 through maturity. ​ ​ 688,315 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Secured promissory note issued on July 11, 2022. The note is due on June 8, 2027 and secured by equipment owned by the Company. The Company will pay monthly payments of approximately $2,372 per month beginning in July 2022 through maturity. ​ 115,826 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Secured promissory note with Amerisource, a related party, issued on September 7, 2021 in the amount of $12,740,000, 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. On March 15, 2022, the Company entered into an agreement with Amerisource, to amend the Loan Agreement dated September 7, 2021, pursuant to which Amerisource agreed to increase the loan commitment to the Company from $12,740,000 to $16,740,000. ​ ​ 16,740,000 ​ ​ 12,740,000 ​ ​ 21,504,752 ​ 18,075,504 Less discounts and deferred finance costs ​ — ​ (11,793) Less current maturities ​ (6,188,588) ​ (3,527,960) ​ ​ ​ ​ ​ ​ ​ Long term secured notes payable, net of current maturities and discounts ​ $ 15,316,164 ​ $ 14,535,751
Summary of future maturities of all the Company's debt	Future maturities of all the Company’s debt as of September 30, 2022 are as follows: ​ ​ ​ ​ ​ 2022 $ 23,701,540 2023 ​ 8,887,796 2024 ​ 4,618,792 2025 ​ 5,114,297 2026 ​ 160,673 Thereafter ​ ​ 209,599 Total ​ $ 42,692,697
Unsecured Debt.
NOTES PAYABLE
Schedule of notes payable	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Insurance premium financing note with original principal of $1,353,151, monthly payments of $138,285, with stated interest of 4.76%, maturing on December 1, 2022. ​ $ 385,159 ​ $ — ​ ​ ​ ​ ​ ​ ​ 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 $1,677,968, monthly payments of $174,154, with stated interest of 8.0%, maturing on May 1, 2023. ​ ​ 1,336,150 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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 ​ ​ ​ ​ ​ ​ ​ Insurance premium financing note with original principal of $485,830, monthly payments of $49,809, with stated interest of 5.470%, maturing on February 14, 2023 ​ ​ 236,748 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. On September 9, 2022, the note was extended to December 31, 2022. ​ ​ 44,559 ​ ​ 44,559 ​ ​ ​ ​ ​ ​ ​ Unsecure advances from the sellers of MWTS, non-interest bearing and due on demand ​ ​ — ​ ​ 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%. ​ ​ 23,390 ​ ​ 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. During the nine months ended September 30, 2022, an additional $895,025 was loaned by the shareholder, related party. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 1,045,025 ​ ​ 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. On January 6, 2022, the shareholder, related party, loaned the Company an additional $100,000. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 250,000 ​ ​ 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. On January 6, 2022, the shareholder, loaned the Company an additional $100,000. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 250,000 ​ ​ 150,000 ​ ​ ​ ​ ​ ​ ​ Unsecured note payable with a shareholder, a related party. Note issued on February 14, 2022 for $134,073, due March 31, 2022 and 12% interest per year. On August 3, 2022, the note was extended to December 31, 2022. ​ ​ 134,073 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured ​ ​ 3,705,104 ​ ​ 1,429,981 Less discounts and deferred finance costs ​ ​ — ​ ​ (261,561) Less current portion ​ (3,705,104) ​ (1,168,420) ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured, net of current portion ​ $ — ​ $ —

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2022
STOCK OPTIONS AND WARRANTS
Schedule of stock option information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aggregate ​ ​ Weighted ​ ​ Aggregate ​ Exercise ​ Exercise ​ Average ​ ​ Number ​ Price ​ Price Range ​ Exercise Price Outstanding, December 31, 2021 1,575,000 ​ $ 561,250 ​ $ 0.25-0.75 ​ $ 0.36 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ — Cancelled, forfeited or expired (50,000) ​ (15,000) ​ $ 0.30 ​ $ 0.30 Outstanding, September 30, 2022 1,525,000 ​ $ 546,250 ​ $ 0.25-0.75 ​ $ 0.36 Exercisable, September 30, 2022 1,186,111 ​ $ 444,583 ​ $ 0.25-0.75 ​ $ 0.37
Schedule of stock warrant information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Aggregate ​ ​ Weighted ​ ​ Aggregate ​ Exercise ​ Exercise ​ Average ​ ​ Number ​ Price ​ Price Range ​ Exercise Price Outstanding, December 31, 2021 1,763,335 $ 496,667 ​ $ 0.15-$0.75 ​ $ 0.28 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ — Cancelled, forfeited or expired — ​ — ​ ​ — ​ — Outstanding, September 30, 2022 1,763,335 ​ $ 496,667 ​ $ 0.15 - 0.75 ​ $ 0.28 Exercisable, September 30, 2022 1,763,335 ​ $ 496,667 ​ $ 0.15 - 0.75 ​ $ 0.28

DISPOSITION OF BUSINESSES (Tabl

DISPOSITION OF BUSINESSES (Tables)	9 Months Ended
	Sep. 30, 2022
DISPOSITION OF BUSINESSES
Summary of balance sheets and statements of operations of Trinity and MG combined	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, December 31, ​ ​ 2022 ​ 2021 Cash and cash equivalents ​ $ — ​ $ 11 Accounts receivable, net ​ 17,011 ​ 17,011 Prepaid expenses and other current assets ​ 424 ​ 424 Current assets of discontinued operations ​ 17,435 ​ 17,446 Other assets ​ 1,500 ​ 1,500 Other assets of discontinued operations ​ 1,500 ​ 1,500 Total assets of discontinued operations ​ $ 18,935 ​ $ 18,946 Accounts payable ​ $ 230,463 ​ $ 400,659 Accrued expenses and other liabilities ​ 183,698 ​ 187,624 Current liabilities of discontinued operations ​ 414,161 ​ 588,283 Notes payable - secured, net of current portion ​ 150,000 ​ 150,000 Notes payable - unsecured, net of current portion ​ 160,359 ​ 231,746 Long term liabilities of discontinued operations ​ 310,359 ​ 381,746 Total liabilities of discontinued operations ​ $ 724,520 ​ $ 970,029 ​ The statements of operations of Trinity and MG combined are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ September 30, September 30, September 30, September 30, ​ ​ 2022 ​ 2021 2022 ​ 2021 Revenues ​ $ — ​ $ — ​ $ — ​ $ 157,620 Cost of revenues ​ — ​ (1,972) ​ ​ — ​ ​ (223,659) Selling, general and administrative ​ — ​ (24,927) ​ ​ — ​ ​ (271,016) Loss from operations ​ — ​ (26,899) ​ ​ — ​ ​ (337,055) Gain on forgiveness of PPP loan ​ — ​ 177,243 ​ ​ — ​ ​ 373,712 Gain on asset sale ​ ​ — ​ ​ 186,273 ​ ​ — ​ ​ 389,024 Other income (expense) ​ ​ — ​ ​ (11,467) ​ ​ (27,545) ​ ​ 32,565 Interest income (expense), net ​ (2,852) ​ (8,224) ​ ​ (8,545) ​ ​ (98,039) Net income (loss) from discontinued operations ​ $ (2,852) ​ $ 316,926 ​ $ (36,090) ​ $ 360,207

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
LEASES
Schedule of components of lease cost for operating and finance leases	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Nine months ended ​ ​ September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Operating lease cost ​ $ 134,792 ​ $ 271,356 ​ $ 569,983 ​ $ 661,870 Short-term lease cost ​ ​ 76,086 ​ ​ 37,487 ​ ​ 343,399 ​ ​ 159,077 Total lease cost ​ $ 210,878 ​ $ 308,843 ​ $ 913,382 ​ $ 820,947
Schedule of supplemental cash flow information	​ ​ ​ ​ ​ ​ ​ ​ ​ Nine Months Ended Nine Months Ended ​ ​ September 30, 2022 ​ September 30, 2021 Other Lease Information ​ ​ ​ ​ ​ ​ Cash paid for amounts included in the measurement of lease liabilities: ​ ​ ​ Operating cash flows from operating leases ​ $ 75,758 ​ $ 277,329
Schedule of lease position related assets and liabilities recorded in the consolidated balance sheets	​ ​ ​ ​ ​ ​ ​ ​ Lease Position September 30, 2022 December 31, 2021 Operating Leases ​ ​ Operating lease right-of-use assets ​ $ 851,382 ​ $ 3,312,710 Right of use liability operating lease current portion ​ $ 633,110 ​ $ 816,671 Right of use liability operating lease long term ​ 392,950 ​ 2,545,950 Total operating lease liabilities ​ $ 1,026,060 ​ $ 3,362,621
Schedule of operating lease other information	​ ​ ​ ​ ​ ​ ​ Lease Term and Discount Rate September 30, 2022 December 31, 2021 Weighted-average remaining lease term (years) ​ ​ Operating leases 12.1 ​ 3.7 ​ Weighted-average discount rate ​ ​ ​ ​ Operating leases 8.6 % 10.9 %
Schedule of maturities of lease liabilities	​ ​ ​ ​ ​ ​ Operating ​ ​ Leases 2022 (Three months remaining) ​ $ 298,642 2023 ​ 513,325 2024 ​ 267,583 2025 ​ 23,347 2026 and thereafter ​ — Total future undiscounted lease payments ​ ​ 1,102,897 Less: Interest ​ (76,837) Present value of lease liabilities ​ $ 1,026,060

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Convertible notes
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Anti-dilutive shares, excluded from computation of earnings per share	79,467,400	68,450,340	79,467,400	68,450,340
Stock Option
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Anti-dilutive shares, excluded from computation of earnings per share	1,525,000	1,700,000	1,525,000	1,700,000
Warrant
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Anti-dilutive shares, excluded from computation of earnings per share	1,763,335	1,763,335	1,763,335	1,763,335
Series A preferred stock
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Anti-dilutive shares, excluded from computation of earnings per share		4,000,000		4,000,000

REVENUE (Details)

REVENUE (Details) - Customer - customer	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Customer concentration | Revenue
REVENUE
Number of customers	0	0
Concentration risk percentage	10%	10%
Credit concentration | Accounts receivable
REVENUE
Number of customers	0		0
Concentration risk percentage	10%		10%

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
PROPERTY AND EQUIPMENT, NET
Property and equipment, gross	$ 21,940,179	$ 21,725,545
Less: accumulated depreciation	(15,228,106)	(11,262,193)
Property and equipment, net	6,712,073	10,463,352
Equipment
PROPERTY AND EQUIPMENT, NET
Property and equipment, gross	7,911,933	7,768,597
Trucks and trailers
PROPERTY AND EQUIPMENT, NET
Property and equipment, gross	11,383,327	11,167,001
Downhole oil tools
PROPERTY AND EQUIPMENT, NET
Property and equipment, gross	659,873	659,873
Vehicles
PROPERTY AND EQUIPMENT, NET
Property and equipment, gross	1,334,059	1,538,528
Building
PROPERTY AND EQUIPMENT, NET
Property and equipment, gross	493,529	493,529
Furniture, fixtures and other
PROPERTY AND EQUIPMENT, NET
Property and equipment, gross	$ 157,458	$ 98,017

PROPERTY AND EQUIPMENT, NET - A

PROPERTY AND EQUIPMENT, NET - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
PROPERTY AND EQUIPMENT, NET
Depreciation	$ 1,398,753	$ 1,337,233	$ 4,144,644	$ 4,074,738

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
ACCRUED EXPENSES AND OTHER LIABILITIES
Payroll and payroll taxes payable	$ 1,293,375	$ 1,929,414
State and local tax payable	549,765	422,781
Interest payable	397,153	482,950
Accrued operational expenses	804,712	1,006,343
Accrued general and administrative expenses	100,300	178,561
Other	51,423	35,064
Total Accrued Expenses and Other Liabilities	$ 3,196,728	$ 4,055,113

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Sep. 07, 2021
Notes payable:
Notes payable	$ 21,504,752	$ 18,075,504
Less discounts and deferred finance costs		(11,793)
Less current maturities	(6,188,588)	(3,527,960)
Long term secured notes payable, net of current maturities and discounts	15,316,164	14,535,751
5J Entities
Notes payable:
Notes payable	688,315
Secured Note Dec 2018 One
Notes payable:
Notes payable	100,000	100,000
Secured Note Dec 2018 Two
Notes payable:
Notes payable	100,000	100,000
Secured Note Dec 2018 Three
Notes payable:
Notes payable	100,000	100,000
Secured Note Dec 2018 Four
Notes payable:
Notes payable	275,000	792,470
Secured Note June 2019
Notes payable:
Notes payable	80,000	80,000
Secured Note May 2019 One
Notes payable:
Notes payable	100,000	100,000
Secured Note February 2020 One
Notes payable:
Notes payable	2,000,000	2,000,000
Various Secured Notes Payable Maturing From January 2023 Through March 2023
Notes payable:
Notes payable	130,428	343,723
Secured Note February 2020 Two
Notes payable:
Notes payable	194,653	545,050
Secured Promissory Notes
Notes payable:
Notes payable	390,000	390,000
Secured Promissory Notes, June 2020
Notes payable:
Notes payable	490,530	784,261
Secured Promissory Note September 2021
Notes payable:
Notes payable	16,740,000	$ 12,740,000	$ 12,740,000
Secured promissory note due on July 11 2022
Notes payable:
Notes payable	$ 115,826

NOTES PAYABLE - Unsecured notes

NOTES PAYABLE - Unsecured notes payable (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Notes payable:
Notes payable - unsecured	$ 3,705,104	$ 1,429,981
Less discounts and deferred finance costs		(261,561)
Less current portion	(3,705,104)	(1,168,420)
Notes payable - unsecured, net of current portion	0	0
Insurance Premium Financing Note December 2021
Notes payable:
Unsecured Debt	385,159	0
Insurance Premium Financing Note May 2022
Notes payable:
Unsecured Debt		743,576
Insurance Premium Financing Note February 2022
Notes payable:
Unsecured Debt		58,413
Unsecured Note Payable With Shareholder
Notes payable:
Unsecured Debt	44,559	44,559
Insurance premium financing note maturing on February 14, 2023
Notes payable:
Unsecured Debt	236,748
Unsecured Advances from Momentum Water Transfer Service LLC
Notes payable:
Unsecured Debt		35,000
Insurance premium financing note May 2023
Notes payable:
Unsecured Debt	1,336,150
Unsecured note payable for settlement of lawsuit
Notes payable:
Unsecured Debt	23,390	98,433
Unsecured note payable with shareholder one
Notes payable:
Unsecured Debt	1,045,025	150,000
Unsecured note payable with shareholder two
Notes payable:
Unsecured Debt	250,000	150,000
Unsecured note payable with shareholder three
Notes payable:
Unsecured Debt	250,000	$ 150,000
Unsecured note payable with shareholder four
Notes payable:
Unsecured Debt	$ 134,073

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details)											3 Months Ended	9 Months Ended
	Sep. 29, 2022 USD ($) installment shares	Jul. 11, 2022 USD ($)	Mar. 03, 2022 USD ($) shares	Feb. 14, 2022 USD ($) shares	Feb. 11, 2022 USD ($) shares	Jan. 27, 2022 USD ($)	Sep. 07, 2021 USD ($)	Jun. 20, 2020 USD ($) installment	Feb. 27, 2020 USD ($) $ / shares shares	Dec. 07, 2018 USD ($) item	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2022 USD ($) $ / shares shares	Feb. 27, 2022	Jan. 07, 2022 USD ($)	Jan. 06, 2022 USD ($)	Dec. 31, 2021 USD ($)	Feb. 27, 2021	Jun. 17, 2019	May 01, 2019 USD ($)	Aug. 10, 2018 USD ($)
Convertible note principle amount						$ 843,844
Precomputed interest amount						147,818
Initial installment amount						95,025
Additional payment						10,634
Notes payable											$ 21,504,752	$ 21,504,752				$ 18,075,504
Total of interest expense based on fair value											643,467	643,467
Accrued interest	$ 152,385
Amortized total debt discount												2,273,625
Unamortized debt discount amount											2,245,082	2,245,082
Cash paid under settlement agreement	$ 564,814
Current portion of convertible note											3,612,457	3,612,457				1,616,672
Convertible notes, net											6,661,658	6,661,658				4,236,817
Debt Instrument, Periodic Payment, Interest										$ 45,833
Number of monthly installments | installment	6
Convertible note payable, net											3,049,201	3,049,201				2,620,145
Interest rate	8%
Debt Instrument Payment	$ 467,000
Monthly periodic payment	45,833					15,275
Shares issued for settlement of debt											138,750
Catalyst Finance L.P.
Lines of credit amount											8,575,725	8,575,725				9,468,759
Amerisource Note
Equity ownership percentage									13.90%
Maximum
Convertible note principle amount							$ 16,740,000
Minimum
Convertible note principle amount							12,740,000
Newton Dorsett
Convertible note principle amount															$ 100,000
Grey Fox Investments
Convertible note principle amount															100,000
Mr. Madden
Convertible note principle amount														$ 100,000
Secured Note January 2018
Interest rate										10%
Unsecured Note August 10 2018
Convertible note principle amount																				$ 40,000
Debt instrument additional face amount																				$ 25,000
Unsecured Note August 10 2018 | Minimum
Interest rate																				10%
Unsecured notes payable
Notes payable	35,000										1,723,657	1,723,657
Amount of accounts payable forgiven	48,710
Amortized total debt discount												$ 659,335
Number of shares issued to investors | shares												2,585,487
Secured notes payable
Notes payable											480,000	$ 480,000
Amortized total debt discount												$ 11,794
Number of shares issued to investors | shares												720,000
Secured Note Dec 2018 One
Notes payable											100,000	$ 100,000				100,000
Secured Note Dec 2018 Two
Notes payable											100,000	100,000				100,000
Secured Note Dec 2018 Two | Minimum
Interest rate										10%
Secured Note Dec 2018 Three
Notes payable											100,000	100,000				100,000
Secured Note Dec 2018 Three | Minimum
Interest rate										10%
Secured Promissory Note January 2022
Initial installment amount						95,025
Monthly periodic payment						$ 15,275
Secured Note Dec 2018 Four
Notes payable											275,000	275,000				792,470
Interest rate										6%
Debt Instrument, Periodic Payment, Interest										$ 7,500
Number of monthly installments | item										6
Secured Note May 2019 One
Convertible note principle amount																			$ 100,000
Notes payable											100,000	100,000				100,000
Secured Note May 2019 One | Minimum
Interest rate																			10%
Secured promissory note due on July 11 2022
Notes payable											115,826	115,826
Debt Instrument Payment		$ 2,372
Secured Note February 2020 One
Interest rate									10%
Notes payable											2,000,000	2,000,000				2,000,000
Various Secured Notes Payable Maturing From January 2023 Through March 2023
Notes payable											$ 130,428	$ 130,428				343,723
Various Secured Notes Payable Maturing From January 2023 Through March 2023 | Maximum
Interest rate											5.50%	5.50%
Various Secured Notes Payable Maturing From January 2023 Through March 2023 | Minimum
Interest rate											5.32%	5.32%
Secured Convertible Notes Payable From August 2020 Through December 2021
Interest rate											10%	10%
Convertible notes, related party balance											$ 7,306,740	$ 7,306,740
Due from related parties											$ 6,306,740	$ 6,306,740
Conversion price per share | $ / shares											$ 0.10	$ 0.10
Secured Note February 2020 Two
Interest rate									10%
Notes payable											$ 194,653	$ 194,653				545,050
Secured Promissory Notes
Convertible note principle amount	275,000										$ 1,600,000	$ 1,600,000				1,600,000
Interest rate											3.75%	3.75%
Notes payable											$ 390,000	$ 390,000				390,000
Secured Promissory Notes, June 2020
Notes payable											490,530	490,530				784,261
Monthly periodic payment								$ 45,585
Secured Promissory Notes, June 2020 | Minimum
Number of monthly installments | installment								36
Insurance Premium Financing Note December 2021
Convertible note principle amount											$ 1,353,151	$ 1,353,151
Interest rate											4.76%	4.76%
Monthly periodic payment												$ 138,285
Insurance premium financing note May 2023
Convertible note principle amount											$ 1,677,968	$ 1,677,968
Interest rate											8%	8%
Monthly periodic payment												$ 174,154
Insurance premium financing note maturing on February 14, 2023
Convertible note principle amount											$ 485,830	$ 485,830
Interest rate											5.47%	5.47%
Monthly periodic payment												$ 49,809
Amerisource Note
Convertible note principle amount									$ 1,600,000
Interest rate													12%				11%
Amortized total debt discount												151,590
Unamortized debt discount amount											$ 0	0
Number of shares issued to investors | shares									2,498,736
Interest rate									10%
Deferred Financing Cost									$ 419,788
Conversion price per share | $ / shares									$ 0.25
Secured Note June 2019
Notes payable											80,000	80,000				80,000
Secured Note June 2019 | Minimum
Interest rate																		10%
Unsecured payable for settlement of lawsuit
Convertible note principle amount											$ 196,188	196,188
Monthly payment amount												$ 6,822
Unsecured payable for settlement of lawsuit | Maximum
Interest rate																				18%
Unsecured payable for settlement of lawsuit | Minimum
Interest rate											6%	6%
Secured Promissory Note September 2021
Interest rate											12%	12%
Notes payable							12,740,000				$ 16,740,000	$ 16,740,000				12,740,000
Insurance Premium Financing Note May 2022
Convertible note principle amount											$ 1,487,202	$ 1,487,202
Interest rate											6.99%	6.99%
Monthly periodic payment												$ 153,537
Insurance Premium Financing Note February 2022
Convertible note principle amount											$ 292,065	$ 292,065
Interest rate											5.78%	5.78%
Monthly periodic payment												$ 7,793
Unsecured note payable with shareholder one
Debt instrument additional face amount											$ 895,025	$ 895,025
Interest rate											12%	12%
Unsecured note payable with shareholder two
Debt instrument additional face amount											$ 100,000	$ 100,000
Interest rate											12%	12%
Amount of debt, gross											$ 150,000	$ 150,000
Unsecured note payable with shareholder three
Debt instrument additional face amount											$ 100,000	$ 100,000
Interest rate											12%	12%
Unsecured note payable with shareholder four
Convertible note principle amount											$ 150,000	$ 150,000
Unsecured note payable with a shareholder five
Convertible note principle amount											$ 134,073	$ 134,073
Interest rate											12%	12%
Notes payable
Convertible note principle amount	$ 275,000
5J Entities
Notes payable											$ 688,315	$ 688,315
Amortized total debt discount												28,428
Unamortized debt discount amount											0	0
Deferred Financing Cost									$ 223,558
5J Entities | Amended Loan Agreement With Amerisource Funding
Proceeds from issuance of debt							4,000,000
5J Entities | Amended Loan Agreement With Amerisource Funding | Maximum
Convertible note principle amount							16,740,000
5J Entities | Amended Loan Agreement With Amerisource Funding | Minimum
Convertible note principle amount							$ 12,740,000
5J Entities | Amerisource AR Facility
Convertible note principle amount									10,000,000
Maximum borrowing capacity									$ 10,000,000
Maximum availability (as a percent)									90%
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%
Early termination fee, if twelve months or less remaining in the debt term (as a percent)									1%
5J Entities | Amerisource Equipment Loan
Convertible note principle amount									$ 1,401,559
5J Entities | Amerisource Bridge Facility
Convertible note principle amount									$ 550,690
Common Stock
Shares issued for settlement of debt (in shares) | shares	750,000
Shares issued for settlement of debt	$ 138,750
Outstanding accounts payable	$ 50,000
Convertible Notes Payable.
Convertible notes, related party balance											1,229,098	1,229,098
Current portion of convertible note																1,616,672
Convertible Notes Payable. | Notes Payable To Related Party
Current portion of convertible note																$ 2,620,145
Current portion of convertible note											3,612,457	3,612,457
Convertible note payable, net											$ 3,049,201	$ 3,049,201
Short term Bridge Note maturing on January, 2022
Convertible note principle amount														250,000	250,000
Short term Bridge Note maturing on January, 2022 | Newton Dorsett
Convertible note principle amount															$ 150,000
Interest rate															12%
Short term Bridge Note maturing on January, 2022 | Grey Fox Investments
Convertible note principle amount															$ 150,000
Interest rate															12%
Short term Bridge Note maturing on January, 2022 | Mr. Madden
Convertible note principle amount														$ 150,000
Interest rate														12%
Short term Bridge Note maturing on March, 2022 | James Frye
Convertible note principle amount				$ 134,073
Number of shares issued to investors | shares				201,110
Short term Bridge Note maturing on March, 2022 | Mr. Madden
Convertible note principle amount			$ 450,000	$ 250,000	$ 95,025
Number of shares issued to investors | shares			675,000	375,000	142,538

NOTES PAYABLE - Future maturiti

NOTES PAYABLE - Future maturities of secured notes payable (Details)	Sep. 30, 2022 USD ($)
NOTES PAYABLE
2022	$ 23,701,540
2023	8,887,796
2024	4,618,792
2025	5,114,297
2026	160,673
Thereafter	209,599
Total	$ 42,692,697

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)		3 Months Ended			9 Months Ended
	Sep. 29, 2022	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Value of shares issued for deferred financing costs			$ 397,773		$ 397,773
Shares issued for settlement of debt		$ 138,750
Interest expense		$ 2,635,875		$ 2,059,908	$ 7,433,606	$ 4,630,685
Secured Debt
Shared issued		720,000			720,000
Secured notes payable					$ 480,000
Unsecured Debt.
Shared issued		2,585,487			2,585,487
Unsecured notes payable					$ 1,723,657
Common Stock
Number of shares issued to lender		1,393,648			1,393,648
Shares issued for settlement of debt (in shares)	750,000
Shares issued for settlement of debt	$ 138,750
Common Stock | Fair Value, Recurring
Interest expense					$ 643,467

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock option (Details) - Employee Stock Option - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Outstanding - Aggregate Number - Beginning Balance	1,575,000
Cancelled, Forfeited or Expired - Aggregate Number	(50,000)
Outstanding - Aggregate Number - Ending Balance	1,525,000
Exercisable - Aggregate Number	1,186,111
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 561,250
Cancelled, forfeited or expired - Aggregate Exercise Price	(15,000)
Outstanding - Aggregate Exercise Price - Ending Balance	546,250
Exercisable - Aggregate Exercise Price	$ 444,583
Cancelled, forfeited or expired - Exercise Price Range	$ 0.30
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.36
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0.30
Outstanding - Weighted Average Exercise Price - Ending Balance	0.36
Outstanding - Exercisable Weighted Average Exercise Price	0.37
Minimum
Outstanding - Exercise Price Range	0.25	$ 0.25
Exercisable - Exercise Price Range	0.25
Maximum
Outstanding - Exercise Price Range	0.75	$ 0.75
Exercisable - Exercise Price Range	$ 0.75

STOCK OPTIONS AND WARRANTS - _2

STOCK OPTIONS AND WARRANTS - Stock warrant information (Details) - Warrant	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Outstanding - Aggregate Number - Beginning Balance | shares	1,763,335
Granted - Aggregate Number | shares	0
Exercised - Aggregate Number | shares	0
Cancelled, Forfeited or Expired - Aggregate Number | shares	0
Outstanding - Aggregate Number - Ending Balance | shares	1,763,335
Exercisable - Aggregate Number | shares	1,763,335
Outstanding - Aggregate Exercise Price - Beginning Balance | $	$ 496,667
Granted - Aggregate Exercise Price | $	0
Exercised - Aggregate Exercise Price | $	0
Cancelled, forfeited or expired - Aggregate Exercise Price | $	0
Outstanding - Aggregate Exercise Price - Ending Balance | $	496,667
Exercisable - Aggregate Exercise Price | $	$ 496,667
Granted - Exercise Price Range	$ 0
Exercised - Exercise Price Range	0
Cancelled, Forfeited or Expired - Exercise Price Range	0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.28
Granted - Weighted Average Exercise Price	0
Exercised - Weighted Average Exercise Price	0
Cancelled, Forfeited or Expired - Weighted Average Exercise Price	0
Outstanding - Weighted Average Exercise Price - Ending Balance	0.28
Exercisable - Weighted Average Exercise Price	0.28
Minimum
Outstanding - Exercise Price Range - Beginning Balance	0.15
Outstanding - Exercise Price Range - Ending Balance	0.15
Exercisable - Exercise Price Range	0.15
Maximum
Outstanding - Exercise Price Range - Beginning Balance	0.75
Outstanding - Exercise Price Range - Ending Balance	0.75
Exercisable - Exercise Price Range	$ 0.75

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details)	9 Months Ended
	Sep. 30, 2022 USD ($)
Stock Option
Weighted average remaining contractual life of stock options	2 years 2 months 4 days
Intrinsic value of outstanding stock option	$ 0
Warrant
weighted average remaining contractual life of stock warrants	4 years 4 months 6 days
Aggregate intrinsic value of stock warrants	$ 11,725

DISPOSITION OF BUSINESSES - MG

DISPOSITION OF BUSINESSES - MG Cleaners LLC (Details) - USD ($)		1 Months Ended
	Dec. 22, 2020	Feb. 28, 2021	Dec. 31, 2020	Sep. 30, 2022	Dec. 31, 2021
DISPOSITION OF BUSINESSES
Par value				$ 0.001	$ 0.001
Mg Cleaners Llc
DISPOSITION OF BUSINESSES
Number of shares returned	1,408,276
Par value	$ 0.001
Total purchase price	$ 150,000
Payment of consideration in cash		$ 75,000	$ 75,000
Payments of consideration through sale of equipment		40,000
Payments of consideration to MG Cleaners		$ 35,000

DISPOSITION OF BUSINESSES - Bal

DISPOSITION OF BUSINESSES - Balance sheets (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Balance sheets of Trinity and MG combined
Current assets of discontinued operations	$ 17,435	$ 17,446
Other assets	1,500	1,500
Current liabilities of discontinued operations	414,161	588,283
Long term liabilities of discontinued operations	310,359	381,746
Discontinued operation by sale | Trinity and MG
Balance sheets of Trinity and MG combined
Cash and cash equivalents		11
Accounts receivable, net	17,011	17,011
Prepaid expenses and other current assets	424	424
Current assets of discontinued operations	17,435	17,446
Other assets	1,500	1,500
Other assets of discontinued operations	1,500	1,500
Total assets of discontinued operations	18,935	18,946
Accounts payable	230,463	400,659
Accrued expenses and other liabilities	183,698	187,624
Current liabilities of discontinued operations	414,161	588,283
Notes payable - secured, net of current portion	150,000	150,000
Notes payable - unsecured, net of current portion	160,359	231,746
Long term liabilities of discontinued operations	310,359	381,746
Total liabilities of discontinued operations	$ 724,520	$ 970,029

DISPOSITION OF BUSINESSES - Sta

DISPOSITION OF BUSINESSES - Statements of operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statements of operations of Trinity and MG
Gain on settlement of debt	$ 564,814		$ 564,814
Discontinued operation by sale | Trinity and MG
Statements of operations of Trinity and MG
Revenues				$ 157,620
Cost of revenues		$ (1,972)		(223,659)
Selling, general and administrative		(24,927)		(271,016)
Loss from operations		(26,899)		(337,055)
Gain on forgiveness of PPP loan		177,243		373,712
Gain on asset sale		186,273		389,024
Other income (expense)		(11,467)	(27,545)	32,565
Interest income (expense), net	(2,852)	(8,224)	(8,545)	(98,039)
Net income (loss) from discontinued operations	$ (2,852)	$ 316,926	$ (36,090)	$ 360,207

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($) M
COMMITMENTS AND CONTINGENCIES
Letter of credit as collateral for insurance policy	$ 1,104,207
Unsecured payable for settlement of lawsuit
COMMITMENTS AND CONTINGENCIES
Monthly Payment	6,822
Outstanding balance	$ 23,390
Unsecured payable for settlement of lawsuit | 5J Trucking and James E Frye
COMMITMENTS AND CONTINGENCIES
Settlement amount of outstanding accounts payable		$ 196,188
Outstanding Accounts Payable Upon Execution		$ 50,000
Number of monthly payments | M		24
Monthly Payment		$ 6,822

LEASES (Details)

LEASES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Finance lease cost
Operating lease cost	$ 134,792	$ 271,356	$ 569,983	$ 661,870
Short-term lease cost	76,086	37,487	343,399	159,077
Total lease cost	210,878	$ 308,843	913,382	$ 820,947
Right of use asset derecognized	2,120,881		2,120,881
Right of use lease liabilities derecognized	$ 2,260,803		2,260,803
Gain on lease termination			139,922
Expense on lease termination			$ 120,000
Minimum
LEASES
Operating lease, lease term	1 year		1 year
Finance lease, lease term	1 year		1 year
Maximum
LEASES
Operating lease, lease term	4 years		4 years
Finance lease, lease term	4 years		4 years

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 75,758	$ 277,329

LEASES - Lease-related assets a

LEASES - Lease-related assets and liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Lease Position
Operating lease right-of-use assets	$ 851,382	$ 3,312,710
Right of use liability operating lease current portion	633,110	816,671
Right of use liability operating lease long term	392,950	2,545,950
Total operating lease liabilities	$ 1,026,060	$ 3,362,621

LEASES - Other information (Det

LEASES - Other information (Details)	Sep. 30, 2022	Dec. 31, 2021
Weighted-average remaining lease term (years)
Operating leases	12 years 1 month 6 days	3 years 8 months 12 days
Weighted-average discount rate
Operating leases	8.60%	10.90%

LEASES - Maturities of lease li

LEASES - Maturities of lease liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
LEASES
2022 (Three months remaining)	$ 298,642
2023	513,325
2024	267,583
2025	23,347
2026 and thereafter	0
Total future undiscounted lease payments	1,102,897
Less: Interest	(76,837)
Total operating lease liabilities	$ 1,026,060	$ 3,362,621

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	9 Months Ended
	Sep. 30, 2022 USD ($) lease
RELATED PARTY TRANSACTIONS
Related party transaction rental services	$ 290,065
Revenue from related parties	21,825
Convertible notes payable
RELATED PARTY TRANSACTIONS
Notes payable to related parties	$ 1,229,098
Five J Properties LLC
RELATED PARTY TRANSACTIONS
Number of leases with related party | lease	3
Terms of leases	5 years
Lessee, operating lease, existence of option to extend [true false]	true
Current monthly rent payments for all leases with related party	$ 14,250