SMG Industries (SMGI) 10-K 17 Apr 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 17, 2023	Jun. 30, 2022
Document and Entity Information
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 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	Common Stock, par value $.001 per share
Trading Symbol	SMGI
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 4,281,560
Entity Common Stock, Shares Outstanding		47,739,284
Entity Central Index Key	0001426506
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
ICFR Auditor Attestation Flag	false
Auditor Name	MaloneBailey, LLP
Auditor Firm ID	206
Auditor Location	Houston, Texas

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 127,225	$ 257,768
Restricted cash	1,105,818	858,408
Accounts receivable, net of allowance for doubtful accounts of $855,832 and $1,041,387 as of December 31, 2022 and 2021, respectively	12,185,792	11,703,347
Prepaid expenses and other current assets	2,308,067	2,162,238
Current assets of discontinued operations		17,446
Total current assets	15,726,902	14,999,207
Property and equipment, net of accumulated depreciation of $16,360,783 and $11,262,193 as of December 31, 2022 and 2021, respectively	5,414,830	10,463,352
Right of use assets - operating lease	734,504	3,312,710
Other assets	305,451	448,887
Other assets of discontinued operations, net		1,500
Total assets	22,181,687	29,225,656
Current liabilities:
Accounts payable	3,014,598	3,958,515
Accounts payable - related party	565,603	94,602
Accrued expenses and other liabilities	2,850,547	4,055,113
Current portion of right of use liabilities - operating leases	650,945	816,671
Deferred revenue	128,000
Secured line of credit	10,623,887	9,468,759
Current portion of unsecured notes payable	2,465,445	1,168,420
Current portion of secured notes payable, net	6,990,486	3,527,960
Current portion of convertible note, net	7,327,288	1,616,672
Current liabilities of discontinued operations	200,994	588,283
Total current liabilities	34,817,793	25,294,995
Long term liabilities:
Convertible note payable, net		2,620,145
Notes payable - secured, net of current portion	13,307,309	14,535,751
Right of use liabilities - operating leases, net of current portion	278,137	2,545,950
Long term liabilities of discontinued operations	300,586	381,746
Total liabilities	48,703,825	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 December 31, 2022 and 2021, respectively	39,181	33,732
Additional paid in capital	18,081,457	16,845,873
Accumulated deficit	(44,642,776)	(33,032,536)
Total stockholders' deficit	(26,522,138)	(16,152,931)
Total liabilities and stockholders' deficit	22,181,687	29,225,656
Series A preferred stock
Stockholders' deficit
Preferred stock
Series B preferred stock
Stockholders' deficit
Preferred stock

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Allowance for doubtful accounts	$ 855,832	$ 1,041,387
Accumulated depreciation	$ 15,329,817	$ 11,262,193
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Common stock, 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, 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	2,000
Preferred stock, shares outstanding (in shares)	0	2,000
Series B preferred stock
Preferred stock, 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 ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUES	$ 71,021,862	$ 52,113,827
COST OF REVENUES	65,285,261	52,714,418
GROSS PROFIT (LOSS)	5,736,601	(600,591)
OPERATING EXPENSES:
Selling, general and administrative	9,079,344	8,377,682
Gain on sale of assets	(330,499)	(43,624)
Total operating expenses	8,748,845	8,334,058
LOSS FROM OPERATIONS	(3,012,244)	(8,934,649)
OTHER INCOME (EXPENSE)
Interest expense, net	(9,431,681)	(7,618,889)
Other income	228,689	46,620
Other expense	(100,365)
Loss on settlement of notes payable		(807)
Gain on extinguishment of debt	564,814
Gain on PPP loan forgiveness		5,023,089
Total other expense	(8,738,543)	(2,549,987)
NET LOSS FROM CONTINUING OPERATIONS	(11,750,787)	(11,484,636)
Income from discontinued operations	140,547	342,656
NET LOSS	(11,610,240)	(11,141,980)
Preferred stock dividends		(75,000)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (11,610,240)	$ (11,216,980)
Net income (loss) per common share
Continuing operations, Basic (in dollars per share)	$ (0.32)	$ (0.50)
Continuing operations, Diluted (in dollars per share)	(0.32)	(0.50)
Discontinued operations, Basic (in dollars per share)	0	0.01
Discontinued operations, Diluted (in dollars per share)	0	0.01
Net loss attributable to common shareholders, Basic (in dollars per share)	(0.32)	(0.49)
Net loss attributable to common shareholders, Diluted (in dollars per share)	$ (0.32)	$ (0.49)
Weighted average common shares outstanding
Basic (in shares)	36,399,788	23,316,751
Diluted (in shares)	36,399,788	23,316,751

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Series A Preferred Stock	Common Stock	Additional Paid In Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2020	$ 2	$ 19,447	$ 10,978,254	$ (21,815,556)	$ (10,817,853)
Beginning balance (in shares) at Dec. 31, 2020	2,000	19,446,258
Share based compensation			67,460		67,460
Shares issued for deferred financing costs (in shares)		1,125,000
Shares issued for deferred financing cost		$ 1,125	336,375		337,500
Shares issued with debt and beneficial conversion feature on convertible notes payable		$ 7,932	5,130,138		5,138,070
Shares issued with debt and beneficial conversion feature on convertible notes payable (in shares)		7,931,612
Shares issued to settle note payable		$ 375	74,250		74,625
Shares issued to settle note payable (in shares)		375,000
Shares issued to settle accounts payable		$ 410	81,180		81,590
Shares issued to settle accounts payable (in shares)		410,000
Series A Convertible Preferred Stock converted into common shares	$ (2)	$ 4,443	178,216		182,657
Series A Convertible Preferred Stock converted into common shares (in shares)	(2,000)	4,443,292
Preferred stock dividends				(75,000)	(75,000)
Net loss				(11,141,980)	(11,141,980)
Ending balance at Dec. 31, 2021		$ 33,732	16,845,873	(33,032,536)	(16,152,931)
Ending balance (in shares) at Dec. 31, 2021		33,731,162
Share based compensation			61,043		61,043
Shares issued for deferred financing costs (in shares)		1,393,648
Shares issued for deferred financing cost		$ 1,393	396,380		397,773
Net loss				(11,610,240)	(11,610,240)
Shares issued for debt extension (in shares)		3,305,487
Shares issued for debt extension		$ 3,306	640,161		643,467
Shares issued for the settlement of debt		$ 750	138,000		138,750
Shares issued for the settlement of debt (in shares)		750,000
Ending balance at Dec. 31, 2022		$ 39,181	$ 18,081,457	$ (44,642,776)	$ (26,522,138)
Ending balance (in shares) at Dec. 31, 2022		39,180,297

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss from continuing operations	$ (11,750,787)	$ (11,484,636)
Adjustments to reconcile net loss to net cash used in operating activities:
Share based compensation	61,043	67,460
Depreciation and amortization	5,328,366	5,398,529
Amortization of deferred financing costs	3,790,028	2,208,291
Amortization of right of use assets - operating leases	457,325	436,787
Shares issued for debt extension	643,467
Bad debt expense	208,996	454,990
Loss on settlement of liabilities		41,397
Gain on disposal of assets	(330,499)	(43,624)
Gain extinguishment of debt	(564,814)
Gain PPP Loan Forgiveness		(5,022,102)
Changes in:
Accounts receivable	(691,441)	(7,237,370)
Prepaid expenses and other current assets	3,767,578	3,118,119
Other assets	(165,520)	(241,940)
Accounts payable	(1,005,206)	2,677,329
Accounts payable - related party	471,001	(75,842)
Accrued expenses and other liabilities	(980,656)	1,525,563
Right of use operating lease liabilities	(172,736)	(537,616)
Deferred revenue	128,000	(30,000)
Net cash used in operating activities from continuing operations	(805,855)	(8,744,665)
Net cash provided by operating activities from discontinued operations	80,450	568,519
Net cash used in operating activities	(725,405)	(8,176,146)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash proceeds from disposal of property and equipment	895,564
Cash paid for disposition of MG Cleaners, LLC		(35,000)
Cash paid for purchase of property and equipment	(301,412)	(97,026)
Net cash used in investing activities from continuing operations	594,152	(132,026)
Net cash provided by (used in) investing activities	594,152	(132,026)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of deferred financing costs		(20,623)
Proceeds from secured line of credit, net	1,126,700	5,326,060
Proceeds from notes payable	5,229,098	15,064,003
Payments on notes payable	(6,027,228)	(15,553,327)
Payments on convertible notes payable		(50,000)
Proceeds from convertible notes payable		3,906,079
Net cash provided by financing activities from continuing operations	328,570	8,672,192
Net cash used in financing activities from discontinued operations	(80,450)	(226,932)
Net cash provided by financing activities	248,120	8,445,260
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	116,867	137,088
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	1,116,176	979,088
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	1,233,043	1,116,176
Supplemental disclosures:
Cash paid for income taxes	0	0
Cash paid for interest	5,076,266	5,534,279
Noncash investing and financing activities
Right of use assets capitalized		2,478,508
Non-cash consideration paid for increase in secured notes payable		203,010
Preferred stock dividend		75,000
Settlement of note payable and accrued interest with common stock issuance	138,750	73,818
Settlement of accounts payable with common stock issuance		41,000
Note receivable for property and equipment	275,000	616,683
Shares issued for deferred financing costs	397,773	337,500
Prepaid expenses financed with note payable	3,638,407	3,253,678
Equipment received in exchange for settlement of notes receivable	$ 919,946
Shares issued with debt and beneficial conversion feature on convertible notes payable		5,138,070
Series A Convertible Preferred Stock converted into common shares		182,657
Convertible notes payable issued to settle accounts payable and accrued expenses		$ 1,381,740

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2022
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 — ORGANIZATION AND NATURE OF BUSINESS Organization and Nature of Business SMG Industries Inc. (“we”, “our”, the “Company” or “SMG”) is a corporation established pursuant to the laws of the State of Delaware on January 7, 2008. The Company’s original business was the acquisition and stockpile of a rare metal known as Indium used in cell phones and other industrial applications. The Company eventually sold its stockpile and distributed most of the proceeds to its stockholders via special dividends and share repurchases. The Company today is a growth-oriented midstream, logistics and oilfield services company that operates throughout the domestic Southwest United States. Through its wholly-owned operating subsidiaries, the Company offers an expanding suite of products and services across the oilfield market segments of drilling, completions and production. SMG is headquartered in Houston, Texas with facilities in Floresville, Hempstead, Henderson, Houston, Odessa, Palestine, 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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, 5J Logistics Services LLC and 5J Driveaway LLC (together referred to as “5J “ or “5J Transportation Group”), Momentum Water Transfer Services, LLC (“MWTS”), Jake Oilfield Solutions LLC (“Jake”) and Trinity Services LLC (“Trinity”), all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation. Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Customer Concentration and Credit Risk During the years ended December 31, 2022 and 2021, no one customer accounted for more than 10% of our total gross revenues. One customer accounted for approximately 14% of accounts receivable as of December 31, 2022 and no customer accounted for more than 10% of accounts receivable as of December 31, 2021. One vendor represented approximately 11% of accounts payable at December 31, 2022 and no vendors exceeded 10% of accounts payable at December 31, 2021. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company. Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less. Restricted Cash The following table provides a reconciliation of cash, cash and cash equivalents and restricted cash reported within the balance sheets that sum to the total of the same such amounts shown in the statements of cash flows. ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ 127,225 ​ $ 257,768 Restricted cash ​ 1,105,818 ​ 858,408 Total ​ $ 1,233,043 ​ $ 1,116,176 ​ Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2022 and 2021, the allowance for bad debts was $855,832 and $1,041,387, respectively. Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: ​ ​ ​ ​ ​ ​ Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 Furniture, Fixtures and Other 3 ​ Intangible Assets, and Long-Lived Assets The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2022 and 2021, the Company evaluated long lived assets for impairment and recorded no impairment losses. Leases Lessee Accounting Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of these criteria. For all leases at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any initial direct costs incurred, less any lease incentives received. All right-of-use assets are reviewed for impairment. The lease liability is initially measured at the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, an incremental borrowing rate for the same term as the underlying lease. Lease expense for operating leases is recognized on a straight-line basis over the lease term. Included in lease expense are any variable lease payments incurred in the period that were not included in the initial lease liability. Lease expense for finance leases would consist of the amortization of the right-of-use asset on a straight-line basis over the lease term and interest expense determined on an amortized cost basis. The lease payments are allocated between a reduction of the lease liability and interest expense. The Company does not have any finance leases as of December 31, 2022 or 2021. Lessor Accounting From time to time, the Company may lease equipment to owner-operators that are accounted for as sales-type leases. The leases generally contain a purchase option based on the market value of the equipment at the point of termination. The Company recognizes the net investment in the lease as the present value of the lease payments not yet received plus the present value of the unguaranteed residual value, using the interest rate implicit in the lease. The difference between the undiscounted lease payments received over the lease term and the related net investment in the lease is reported as interest income over the life of the lease term. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Disaggregation of revenue All of the Company’s revenue from continuing operations is currently generated from services. As such no further disaggregation of revenue information is provided. All revenues are currently in the southern region of the United States. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time. Cost of Revenues Cost of revenues includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, fuel and non-cash depreciation of equipment. Cost of revenues are recorded in the same period as the corresponding revenue. Discontinued Operations In December 2020 we sold MG and decided to cease the operations of Trinity. An entity that is disposed of by sale or ceasing of operations is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity’s operations and financial results. As such, MG and Trinity are reported as discontinued operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of December 31, 2022 and 2021. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the years ended December 31, 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 years ended December 31, 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. Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year. Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts receivable, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2022 and 2021, the Company did not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2022, 1,525,000 of stock options, 1,763,335 of warrants and 79,470,350 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2021, 1,575,000 of stock options, 1,763,335 of warrants and 79,467,400 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the years ended December 31, 2022 and 2021, all potentially dilutive instruments were excluded as their effective would have been anti-dilutive. ​ ​ ​ ​ ​ ​ ​ ​ Basic and Diluted Loss December 31, 2022 December 31, 2021 Net loss from continuing operations ​ $ (11,750,787) ​ $ (11,484,636) Net income from discontinued operations ​ ​ 140,547 ​ ​ 342,656 Net loss ​ ​ (11,610,240) ​ ​ (11,141,980) Preferred stock dividends ​ ​ — ​ ​ (75,000) Net loss attributable to common shareholders ​ ​ (11,610,240) ​ ​ (11,216,980) ​ ​ ​ ​ ​ ​ ​ Basic and Dilutive Shares: ​ ​ ​ ​ Weighted average basic shares outstanding ​ 36,399,788 ​ 23,316,751 Net dilutive stock options ​ — ​ — Dilutive shares ​ 36,399,788 ​ 23,316,751 ​ Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations. Share-Based Payment Arrangements The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which a recipient is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. There were no common stock option grants during the years ended December 31, 2022 and 2021: ​ Reclassification Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. Recent Accounting Pronouncements In March 2022, the FASB issued ASU 2022-02, “Financial Instruments-Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures.” ASU 2022-02 addresses areas identified by the FASB as part of its post-implementation review of the credit losses standard (ASU 2016-13) that introduced the CECL model. The amendments eliminate the accounting guidance for TDRs by creditors that have adopted the CECL model and enhance the disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the amendments require a public business entity to disclose current-period gross write-offs for financing receivables and net investment in leases by year of origination in the vintage disclosures. The amendments in this ASU should be applied prospectively, except for the transition method related to the recognition and measurement of TDRs, where an entity has the option to apply a modified retrospective transition method resulting in a cumulative-effect adjustment to retained earnings in the period of adoption. The Company adopted the guidance prospectively in the first quarter of 2023 and will provide enhanced modification disclosures as part of the Form 10-Q for the first quarter of 2023. The adoption of the standard is not anticipated to have a material impact on the Company’s financial statements. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The Company adopted this guidance early on January 1, 2023, which resulted in a reduction to additional paid in capital of $6,195,780, a decrease in accumulated deficit of $4,646,032 and a reduction of remaining unamortized debt discount of $1,579,748 related to the previously recognized beneficial conversion features on the Company’s convertible debt.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 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 recurring net losses, 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 in its heavy haul, super heavy haul, drilling rig mobilization, commodity freight, brokerage services and driveway services revenue streams.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT, NET
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET Property and equipment Property and equipment at December 31, 2022 and 2021 consisted of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Equipment ​ $ 6,743,890 ​ $ 7,768,597 Trucks and Trailers ​ ​ 11,331,834 ​ ​ 11,167,001 Downhole oil tools ​ 659,873 ​ 659,873 Vehicles ​ 1,236,323 ​ 1,538,528 Buildings ​ ​ 493,529 ​ ​ 493,529 Furniture, fixtures and other ​ 279,198 ​ 98,017 ​ ​ ​ ​ ​ ​ ​ Property and equipment, gross ​ 20,744,647 ​ 21,725,545 ​ ​ ​ ​ ​ ​ ​ Less: accumulated depreciation ​ (15,329,817) ​ (11,262,193) ​ ​ ​ ​ ​ ​ ​ Property and equipment, net ​ $ 5,414,830 ​ $ 10,463,352 ​ Depreciation expense for the years ended December 31, 2022 and 2021 was $5,328,366 and $5,398,529, respectively. ​ On July 11, 2022, the Company entered into a secured promissory note. 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. On November 30, 2022, the Company entered into a secured promissory note. The note is due and payable in thirty-six monthly installments of $3,304 commencing on December 30, 2022 and the final installment is due on November 30, 2025. ​

ACCRUED EXPENSES AND OTHER LIAB

ACCRUED EXPENSES AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES
ACCRUED EXPENSES AND OTHER LIABILITIES	NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES Accrued expenses as of December 31, 2022 and 2021 included the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Payroll and payroll taxes payable ​ $ 1,240,397 ​ $ 1,929,414 State and local tax payable ​ 169,238 ​ 422,781 Interest payable ​ ​ 400,049 ​ ​ 482,950 Accrued operational expenses ​ ​ 871,720 ​ ​ 1,006,343 Accrued general and administrative expenses ​ ​ 59,621 ​ ​ 178,561 Other ​ 109,522 ​ 35,064 ​ ​ ​ ​ ​ ​ ​ Total Accrued Expenses ​ $ 2,850,547 ​ $ 4,055,113 ​

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
NOTES PAYABLE
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE Notes payable included the following as of December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 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. In January 2023 the note was extended to June 30, 2023. ​ $ 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. In January 2023 the note was extended to June 30, 2023. ​ 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. In January 2023 the note was extended to June 30, 2023. ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ 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. ​ 64,521 ​ 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. ​ 77,856 ​ 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. ​ 389,339 ​ 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. ​ ​ 347,045 ​ ​ 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. ​ ​ 538,613 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 109,833 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Secured promissory note issued on November 30, 2022. The note is due and payable in thirty-six monthly installments of $3,304 commencing on December 30, 2022 and the final installment is due on November 30, 2025. ​ ​ 104,103 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 15,911,485 ​ ​ 12,740,000 ​ ​ ​ 20,297,795 ​ ​ 18,075,504 Less discounts and deferred finance costs ​ — ​ (11,793) Less current maturities ​ (6,990,486) ​ (3,527,960) ​ ​ ​ ​ ​ ​ ​ Long term secured notes payable, net of current maturities and discounts ​ $ 13,307,309 ​ $ 14,535,751 ​ On March 9, 2021, the Company entered into a third amendment and surrender agreement with Utica requiring weekly payments of $23,750 until May 28, 2021. Upon the occurrence of an event of default under such amendment, and after the expiration of any cure period related to any such default, the surrender agreement entered into between the parties shall govern the surrender of the ownership and possession of the 5J equipment to Utica, or their designee, pursuant to the terms of the Lease agreement between the parties. The surrender agreement directs any third party in possession of any of such equipment to surrender the equipment in their possession to Utica and for Lessee to comply with any related paperwork requests to transfer ownership of the equipment to Utica. The surrender agreement shall terminate on the earlier to occur of: (i) June 25, 2021, or (ii) the occurrence of an event of default, that is not cured within any applicable cure period. From June 4, 2021 to June 25, 2021 the weekly payments shall increase to $112,000 per week, and thereafter commencing on July 27, 2021 the payments shall be $448,000 per month. On June 10, 2021, the Company entered into a fourth amendment and surrender agreement with Utica requiring weekly payments of $60,000 until July 2, 2021. Upon the occurrence of an event of default under such amendment, and after the expiration of any cure period related to any such default, the surrender agreement entered into between the parties shall govern the surrender of the ownership and possession of the 5J equipment to Utica, or their designee, pursuant to the terms of the Lease agreement between the parties. The surrender agreement directs any third party in possession of any of such equipment to surrender the equipment in their possession to Utica and for Lessee to comply with any related paperwork requests to transfer ownership of the equipment to Utica. The surrender agreement shall terminate on the earlier to occur of: (i) June 25, 2021, or (ii) the occurrence of an event of default, that is not cured within any applicable cure period. From July 9, 2021, until August 27, 2021 the weekly payments shall increase to $104,654 per week, and thereafter commencing on August 27, 2021 the payments shall be between $418,616 and $523,270 per month through the maturity date. On August 10, 2021, the Company entered into an amendment of the forbearance agreement and surrender agreement on June 10, 2021 with Utica and 5J Trucking LLC which provided for weekly payments under the terms of the February 2020 lease for $104,654 until August 31, 2021 and a fixed buy out equal to $12,725,000. After August 31, 2021, the payment schedule returns to its original terms as per the June 10, 2021 amendment. On September 7, 2021, 5J Trucking, 5J Oilfield, 5J Transportation, 5J Brokerage and 5J Specialized LLC (the “5J Entities”) entered into a loan agreement (“Loan Agreement”) and security agreement (“Security Agreement”) with Amerisource Funding Inc. (“Amerisource”) in the total amount of $12,740,000. Pursuant to the terms of the Loan Agreement, the 5J Entities will pay interest only on a monthly basis through October 1, 2022 and principal and interest thereafter over the remaining term through September 7, 2026. The Note bears interest at a rate of 12.0% per annum and may be prepaid early at any time without penalty. The 5J Entities will also pay an annual collateral management fee to Amerisource in the amount of 0.40% of the total loan amount payable at the closing and each anniversary during the term of the note. Amerisource is a related party of the Company due to its holdings of common stock and convertible debt of the Company and has an officer on the Board of Directors of the Company. Pursuant to the terms of the Security Agreement, the 5J Entities granted a security interest in all of their assets to Amerisource as collateral for the repayment of the Amerisource loan, however, until such time as Utica has been paid in full pursuant to the master lease agreement entered into by and between 5J Trucking and 5J Oilfield with Utica on February 27, 2020, Utica will continue to have a priority security interest in a significant portion of the 5J Entities assets. In connection with the Loan Agreement, the Company, the parent company of each of the 5J Entities, entered into a pledge agreement pursuant to which the Company has granted a security interest in all of its assets to Amerisource and a guaranty agreement pursuant to which the Company has guaranteed the timely payment of all amounts due under the Loan Agreement. The Loan Agreement includes customary covenants, including a negative convent that the 5J Entities may not create or permit for any lien to exist on the collateral nor enter into any new debt agreement. The proceeds from the issuance of the Note were used to pay down the outstanding balance owed to Utica pursuant to a Second Forbearance Agreement entered into by and between 5J Trucking and 5J Oilfield with Utica on September 7, 2021. The Utica agreement was paid in full through the Amerisource Loan Agreement in November 2021. On July 12, 2021, the Company paid in full a December 12, 2019 promissory note with a principal balance of $25,000 that matured including all accrued interest for $29,973. 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 July 11, 2022, the Company entered into a secured promissory note with an initial principal amount of $119,818. 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. On November 30, 2022, the Company entered into a secured promissory note with an initial principal amount of $104,103. The note is due and payable in thirty-six monthly installments of $3,304 commencing on December 30, 2022 and the final installment is due on November 30, 2025. 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 year ended December 31, 2022. During the year ended December 31, 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 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 30, ​ December 31, ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 640,083 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 98,780 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ 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 on April 13, 2021 for $196,188 , monthly payments of $6,822 for 24 months , with an interest rate of 6% and a default interest rate of 18% . ​ ​ 2,925 ​ ​ 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 year ended December 31, 2022, an additional $895,025 was loaned by the shareholder, related party. On August 3, 2022, the note was extended to December 31, 2022. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 134,073 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured ​ ​ 2,465,445 ​ ​ 1,429,981 Less discounts and deferred finance costs ​ ​ — ​ ​ (261,561) Less current portion ​ ​ (2,465,445) ​ ​ (1,168,420) ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured, net of current portion ​ $ — ​ $ — ​ In April 2020, 5J Oilfield Services LLC was informed by Hancock Whitney Bank, its lender, that they received approval from the U.S. Small Business Administration (“SBA”) to fund 5J’s request for a loan under the SBA’s Paycheck Protection Program (“PPP Loan”) created as part of the recently enacted Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) administered by the SBA. In connection with the PPP Loan, 5J has entered into a two-year promissory note. Per the terms of the PPP Loan, 5J will return $10,000 of the SBA advance and receive net cash proceeds of $3,148,100 from the Hancock Whitney Bank. In accordance with the requirements of the CARES Act, 5J intends to use the proceeds from the PPP Loan primarily for payroll costs. The PPP Loan is scheduled to mature on August 22, 2022, has a 1.00% interest rate, and is subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. The loan was forgiven on June 3, 2021. The gain on the forgiveness of the loan is included in other income on the Company’s Consolidated Statement of Operations for the year ended December 31, 2021. On January 28, 2021, 5J Oilfield Services LLC received proceeds of $1,769,002 under the SBA PPP2 program. On February 3, 2021, Jake Oilfield Solutions LLC received proceeds of $35,000 under the SBA PPP2 program. On February 4, 2021, SMG Industries, Inc. received proceeds of $70,000 under the SBA PPP2 program. The Jake Oilfield Solutions LLC and the SMG Industries, Inc. SBA PPP2 loans of $35,000 and $70,000, respectively were forgiven on September 29, 2021. In October 2021, the 5J Oilfield Services LLC PPP2 loan was forgiven in full. The gain on the forgiveness of the loans are included in other income on the Company’s Consolidated Statement of Operations for the year ended December 31, 2021. 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. In January 2023 the note was extended to June 30, 2023. 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. In January 2023 the note was extended to June 30, 2023. 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. In January 2023 the note was extended to June 30, 2023. 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. In January 2023 the note was extended to June 30, 2023. 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. In January 2023 the note was extended to June 30, 2023. 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. In January 2023 the note was extended to June 30, 2023. 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. In January 2023 the note was extended to June 30, 2023. The Company amortized total debt discount of $659,335 related to unsecured notes payable during the year ended December 31, 2022. Unsecured Notes Payable – Discontinued Operations On April 28, 2020, Trinity, received proceeds of $195,000 under the SBA PPP1 program. In accordance with the requirements of the CARES Act, the Companies used the proceeds from the PPP1 Loan primarily for payroll costs. The loans have a 1.00% interest rate and are subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. The PPP Loan was scheduled to mature on, August 28, 2020. The Trinity loan was forgiven February 16, 2021. On February 1, 2021, Trinity, received proceeds of $133,018 under the SBA PPP2 program. The loans have a 1.00% interest rate and are subject to the terms and conditions applicable to all loans made pursuant to the Paycheck Protection Program as administered by the SBA under the CARES Act. The PPP Loan was scheduled to mature on, August 1, 2021. An additional $133,018 under the PPP2 program was forgiven in September 2021. The Trinity loans were included in Current Liabilities-Discontinued Operations on the Company’s December 31, 2020 Consolidated Balance Sheet and the gain on the forgiveness of the loan is included in loss from discontinued operations on the Company’s Consolidated Statement of Operations for the year ended December 31, 2021. Accounts Receivable Financing Facility (Secured Line of Credit) On February 27, 2020, the 5J Entities entered into a Revolving Accounts Receivable Assignment and Term Loan Financing and Security Agreement with Amerisource Funding Inc. (“Amerisource”) in the aggregate amount of $10,000,000 (“Amerisource Financing”).The Amerisource Financing provides for: (i) an equipment loan in the principal amount of $1,401,559 (“Amerisource Equipment Loan”), (ii) a bridge term facility in the amount of $550,690 (“Bridge Facility”), and (iii) an accounts receivable revolving line of credit up to $10,000,000 (“AR Facility”). The Company recorded deferred financing costs of $223,558 recognized on the date of incurrence as a discount. During the years ended December 31, 2022 and 2021, $28,428 and $96,442 of debt discount was amortized to interest expense, and unamortized discount was $0 and $28,428 as of December 31, 2022 and 2021, respectively. Amerisource is a related party of the Company due to its holdings of common stock and convertible debt of the Company and has an officer on the Board of Directors of the Company. The AR Facility has been issued in an amount not to exceed $10,000,000, with the maximum availability limited to 90% of the eligible accounts receivable (as defined in the financing agreement). The AR Facility is paid for by the assignment of the accounts receivable of each of the 5J Entities and is secured by all instruments and proceeds related thereto. The AR Facility has an interest rate of 4.5% in excess of the prime rate per annum, an initial collateral management fee of 0.75% of the maximum account limit per annum, a non-usage fee of 0.35% assessed on a quarterly basis on the difference between the maximum availability under the AR Facility and the average daily revolving loan balance outstanding, and a one time commitment fee equal to $100,000 paid at closing. The AR Facility can be terminated by the 5J Entities with 60 days written notice. There is an early termination fee equal to two percent (2.0)% of the then maximum account limit if there are more than twelve (12) months remaining in term of the AR Facility, or one percent (1.0)% of the then maximum account limit if there twelve months or less remaining in the term of the AR Facility. The Company is a guarantor of the Amerisource Financing. The AR Facility originally matured on February 27, 2023, but automatically extended for an additional 12 months per the terms of the agreement. The balances under the above lines of credit was $10,623,887 and $9,468,759 as of December 31, 2022 and 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 12.2% and is considered a related party, for the sale of a 10% convertible promissory note in the principal amount of $1,600,000 (“Amerisource Stretch Note”). The Amerisource Stretch Note matures on March 31, 2023 and was extended to June 30, 2023, and is convertible into shares of the Company’s common stock at a conversion price of $0.25 per share. The interest rate on the Amerisource Stretch Note increases to 11% per annum on February 27, 2021 and to 12% per annum on February 27, 2022. Interest shall be paid on a quarterly basis. In addition, 2,498,736 shares of the Company’s common stock with a fair value of $419,788 were issued to the noteholder in connection with the sale of the Amerisource Note. The Company recorded deferred financing costs of $419,788 recognized on the date of incurrence as a discount and will be amortized over the life of the loan. During the years ended December 31, 2022 and 2021, $151,589 and $151,590 of debt discount was amortized to interest expense, and there was $0 and $151,589 of unamortized discount as of December 31, 2022 and 2021, respectively. The Amerisource Stretch Note may be prepaid at any time by the Company on 10 days-notice to the noteholder without penalty. As of December 31, 2022 and December 31, 2021, the outstanding principal balance was $1,600,000. During the year ended December 31, 2020, the Company entered into secured note purchase agreements with nine individual investors for the purchase and sale of convertible promissory notes (“Convertible Notes”) in the principal amount of $2,019,000. The notes pay 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 year ended December 31, 2021, the Company received $3,906,079 of cash, $522,301 of reduction of outstanding payables, and $859,439 of expenses paid on behalf of the Company in the form of new convertible notes under the terms above from related parties. The convertible promissory notes issued for non-cash consideration described above included the following: During the year ended December 31, 2021, the Company issued multiple convertible promissory notes in the aggregate amount of $609,439, in exchange for payment of Company expenses of $609,439 to Steve Madden. The convertible notes mature after twenty-four months, pays 10% per annum interest rate, paid quarterly, and have a fixed conversion rate at $0.10 per share. This lender also received 914,160 shares of the Company’s restricted common stock in connection with this convertible note investment On October 4, 2021, Newton Dorsett was issued a $77,592 secured convertible note, paid in kind to settle outstanding payables, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. This lender also received 116,388 shares of the Company’s restricted common stock in connection with this convertible note investment. On October 29, 2021, James Frye was issued a $212,000 secured convertible note, paid in kind to settle outstanding payables, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. This lender also received 318,000 shares of the Company’s restricted common stock in connection with this convertible note investment. On October 30, 2021 James Frye was issued a $232,709 secured convertible note, paid in kind to settle outstanding payables, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. This lender also received 349,064 shares of the Company’s restricted common stock in connection with this convertible note investment. On December 16, 2021, Steve Madden was issued a $250,000 secured convertible note, paid in kind for services as Chief Transition Officer, that matures after twenty-four months, pays a 10% per annum interest rate, paid quarterly, and has a fixed conversion rate at $0.10 per share. The convertible note was recorded as a prepaid expense to be amortized over a one year period. This lender also received 375,000 shares of the Company’s restricted common stock in connection with this convertible note investment. On July 12, 2021, the Company paid in full a secured convertible note originally issued April 2019 with a principal balance of $50,000 that matured including all accrued interest for $54,896. Of the $8,907,035 principal amount as of December 31, 2022 and 2021, $7,556,740 of the Convertible Notes are held by investors, officers and board members, who are considered related parties, primarily existing debt holders. As of December 31, 2022, the convertible notes, net balance was $7,327,288 with long term convertible notes payable of $0 and a current portion of convertible notes of $7,327,288. 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. During the year ended December 31, 2021, $1,518,142 of debt discount was amortized to interest expense, and there was $4,518,708 of unamortized discount as of December 31, 2021. During the years ended December 31, 2022, $2,938,960 of debt discount was amortized to interest expense, and there was $1,579,749 of unamortized discount as of December 31, 2022. Future maturities of all Company debt as of December 31, 2022 are as follows: ​ ​ ​ ​ ​ 2023 $ 28,869,571 2024 ​ 4,169,023 2025 ​ 4,636,523 2026 ​ 4,253,510 2027 ​ 153,441 Thereafter ​ ​ 212,096 Total ​ $ 42,294,164 ​

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2022
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Year ended December 31, 2022 During the year ended December 31, 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 years ended December 31, 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 6. 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 . Year ended December 31, 2021 During the year ended December 31, 2021, a total of 6,431,612 shares of restricted common stock were issued to related parties, and 1,500,000 shares were issued to non-related parties pursuant to the convertible notes payable described in Note 6. The 2,000 Series A non-redeemable convertible preferred stock with a stated value of $1,000 per share held by an affiliate of the Company matured on July 20, 2021. The Series A Preferred Stock is convertible at a fixed price of $0.50 per share. The Company issued 4,443,292 restricted common shares to the holder and family members in October 2021. In October 2021, the Company issued 785,000 shares of its common stock for the settlement of $41,000 of accounts payable and $73,818 of secured note payable. The fair value of the common stock issued was $156,215 resulting in a loss on settlement of accounts payable of $40,490 and a loss on the settlement of liabilities of $807. On December 22, 2021, the Company issued a total of 1,125,000 shares of common stock to three lenders in connection with unsecured notes payable. These shares had a fair value of $337,500 and were recorded as deferred finance costs. Preferred Stock – Series A Convertible Preferred stock On July 20, 2020, in connection with the sole holder of the Series A Convertible Preferred stock signing a personal guarantee on a 5J equipment note, the Company agreed and filed an amendment the Series A certificate of designation and terms to increase the coupon rate from 3% to 5% for the remainder of the term and to extend the term prior to non redeemable conversion from June 4, 2020 to July 20, 2021. On August 5, 2020, the following terms of the Series A Preferred Stock were amended: ● The dividend was increased from 3% to 5% ; and ● All outstanding shares of the nonredeemable Series A Convertible Preferred Stock shall automatically convert into the Company’s Common Stock on July 20, 2021. The Series A Convertible Preferred stock was converted in full in October 2021 and the Company issued 4,443,292 restricted common shares to the holder and family members.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2022
STOCK OPTIONS AND WARRANTS
STOCK OPTIONS AND WARRANTS	NOTE 8 – STOCK OPTIONS AND WARRANTS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Aggregate ​ Aggregate ​ ​ Exercise ​ Average ​ Number Exercise Price ​ Price Range Exercise Price Outstanding, December 31, 2020 2,060,000 ​ $ 688,750 ​ $ 0.24-0.75 ​ $ 0.33 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ ​ — Cancelled, forfeited or expired (485,000) ​ (127,500) ​ ​ 0.24-0.30 ​ ​ 0.26 Outstanding, December 31, 2021 1,575,000 ​ ​ 561,250 ​ ​ 0.25-0.75 ​ ​ 0.36 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ ​ — Cancelled, forfeited or expired (50,000) ​ (15,000) ​ ​ 0.30 ​ ​ 0.30 Outstanding, December 31, 2022 1,525,000 ​ $ 546,250 ​ $ 0.25-0.75 ​ $ 0.36 Exercisable, December 31, 2022 1,436,111 ​ $ 519,583 ​ $ 0.25-0.75 ​ $ 0.36 ​ Summary of stock option information is as follows: During the year ended December 31, 2022, the Company recognized $61,043 of expense related to outstanding stock options. At December 31, 2022, the Company had $10,097 of unrecognized expenses related to options. The weighted average remaining contractual life is approximately 1.91 years for stock options outstanding on December 31, 2022. At December 31, 2022, there was no intrinsic value to the outstanding stock options. During the year ended December 31, 2021, the Company recognized $67,460 of expense related to outstanding stock options. At December 31, 2021, the Company had $73,894 of unrecognized expenses related to options. The weighted average remaining contractual life is approximately 2.86 years for stock options outstanding on December 31, 2021. At December 31, 2021 there was no intrinsic value to the outstanding stock options. Summary Stock warrant information is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Aggregate ​ Aggregate ​ ​ Exercise ​ Average ​ Number Exercise Price ​ Price Range Exercise Price Outstanding, December 31, 2020 1,763,335 ​ $ 496,667 ​ $0.15-$0.75 $ 0.28 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ ​ — Cancelled, forfeited or expired — ​ — ​ ​ — ​ ​ — Outstanding, December 31, 2021 1,763,335 ​ ​ 496,667 ​ ​ 0.15-0.75 ​ ​ 0.28 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ — Cancelled, forfeited or expired — ​ — ​ ​ — ​ — Outstanding, December 31, 2022 1,763,335 ​ $ 496,667 ​ ​ $0.15-$0.75 ​ $ 0.28 Exercisable, December 31, 2022 1,763,335 ​ $ 496,667 ​ ​ $0.15-$0.75 ​ $ 0.28 ​ The weighted average remaining contractual life is approximately 4.10 years for stock warrants outstanding on December 31, 2022. At December 31, 2022 the outstanding stock warrants had no aggregate intrinsic value. The weighted average remaining contractual life is approximately 5.10 years for stock warrants outstanding on December 31, 2021. At December 31, 2021 there was $58,850 of intrinsic value of outstanding stock warrants.

DISPOSITION OF BUSINESSES

DISPOSITION OF BUSINESSES	12 Months Ended
	Dec. 31, 2022
DISPOSITION OF BUSINESSES
DISPOSITION OF BUSINESSES	NOTE 9 – 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 $.001 per share (“Exchanged Shares”) to the Company for cancellation, additional consideration received by the Company in connection with the transaction included the removal of the Company as a guarantor of certain MG debt. Upon the Company’s receipt of the Exchanged Shares, the Exchanged Shares will be retired and returned to treasury resulting in a decrease of 1,408,276 shares of its common stock issued and outstanding, and all 750,000 unvested incentive stock options previously granted to Mr. Christian will expire. Mr. Stephen Christian, the Company’s former Executive Vice President and Secretary, is the control person of S&A. As a result of the terms of the transaction, S&A became the owner of all of the MG Interests. In connection with the sale of MG, Mr. Christian resigned as Executive Vice President and Secretary of the Company. The Company also agreed to pay $150,000 in cash to MG Cleaners, with $35,000 and $75,000 paid in December 2021 and 2020, respectively. The decision to sell Trinity assets and the MG sale agreement qualify as discontinued operations in accordance with U.S. GAAP, as each represents a significant strategy shift of the Company’s operations that will have a major effect on the Company’s operations. As a result, the Consolidated Balance Sheets as of December 31, 2022 and 2021 present the assets and liabilities of MG and Trinity as assets and liabilities of discontinued operations. The Consolidated Statements of Operations for the years end December 31, 2022 and 2021 present the results of MG and Trinity as Net loss from discontinued operations. The Consolidated Statements of Cash Flows for the years end December 31, 2022 and 2021 present operating, investing, and financing activities of MG and Trinity as cash flows from or used in discontinued operations. ​ The balance sheets of Trinity and MG combined are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ — ​ $ 11 Accounts receivable, net ​ — ​ 17,011 Prepaid expenses and other current assets ​ — ​ 424 Current assets of discontinued operations ​ — ​ 17,446 Other assets ​ — ​ 1,500 Other assets of discontinued operations ​ — ​ 1,500 Total assets of discontinued operations ​ $ — ​ $ 18,946 ​ ​ ​ ​ ​ ​ ​ Accounts payable ​ 62,526 ​ $ 400,659 Accrued expenses and other liabilities ​ 138,468 ​ 187,624 Current liabilities of discontinued operations ​ 200,994 ​ 588,283 Notes payable - secured, net of current portion ​ 149,741 ​ 150,000 Notes payable - unsecured, net of current portion ​ 150,845 ​ 231,746 Long term liabilities of discontinued operations ​ 300,586 ​ 381,746 Total liabilities of discontinued operations ​ $ 501,580 ​ $ 970,029 ​ The statements of operations of Trinity and MG combined are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2022 2021 Revenues ​ $ — $ 157,620 Cost of revenues ​ ​ — ​ ​ (196,543) Selling, general and administrative ​ — ​ (310,569) Loss from operations ​ ​ — ​ ​ (349,492) Gain on forgiveness of PPP loan and Federal tax credits ​ ​ — ​ ​ 373,712 Other income ​ ​ 163,977 ​ ​ 27,635 Other expense ​ ​ (11,602) ​ ​ — Gain on asset disposal ​ ​ — ​ ​ 393,577 Interest expense, net ​ ​ (11,828) ​ ​ (102,776) Net income from discontinued operations ​ $ 140,547 $ 342,656 ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES As of December 31, 2021, the Company had an open letter of credit in the amount of $414,638 as collateral for its insurance policy, which was closed during the year ended December 31, 2022. As of December 31, 2022, the Company had cash collateral of $1,105,818 and as collateral for its insurance policy, respectively. Litigation During the year ended December 31, 2021, 5J Trucking LLC and James E. Frye entered into a settlement and release agreement with a third party equipment provider to settle outstanding claims by the provider. The Company agreed to pay a total of $196,188 to settle outstanding accounts payable, with $50,000 due upon execution and 24 monthly payments of $6,822. The Company recorded the liability as an unsecured note payable, as described in Note 6, which has a balance of $2,925 and $98,433 as of December 31, 2022 and 2021, respectively. From time to time, SMG may be subject to routine litigation, claims, or disputes in the ordinary course of business. Other than the above listed matter, in the opinion of management; no other pending or known threatened claims, actions or proceedings against SMG are expected to have a material adverse effect on SMG’s financial position, results of operations or cash flows. SMG cannot predict with certainty, however, the outcome or effect of any of the litigation or investigatory matters specifically described above or any other pending litigation or claims. There can be no assurance as to the ultimate outcome of any lawsuits and investigations.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
LEASES
LEASES	NOTE 11 – LEASES The Company has operating and finance leases for sales and administrative offices, motor vehicles and certain machinery and equipment. The Company’s leases have remaining lease terms of 1 year to 4 years. For purposes of calculating operating lease liabilities, lease terms may may On April 19, 2021, 5J Transportation LLC entered into a five year lease with Miller Investments & Properties for 45 acres in N.E. Houston, Texas, of which 24 acres is stabilized, and office and warehouse facilities, with monthly payments starting at $55,000 per month, escalating annually to a maximum of $58,191 per month by year five. During the year ended December 31, 2022, the Company entered into a termination agreement with a lessor to release the Company from its obligation under the lease and change the Company’s use of the asset to a month to month basis. In exchange for the use of the property previously being leased, the Company will maintain the premises, handle administrative services of the storage facility customers, and operate the storage business on behalf of the lessor. The Company derecognized a right of use asset of $2,120,881 and right of use lease liabilities of $2,260,803 in connection with this agreement, and recognized a gain on lease termination of $139,922, included in “Gain on disposal of assets” on the consolidated statement of operations. In connection with this termination, the Company entered into an agreement with the lessor to manage the property for the lessor in exchange for use of the property for the Company’s operations. The Company is accounting for this transaction as a contract with a customer under ASC 606, with the Company receiving non-cash consideration for the services provided. The Company estimated the fair value of the non-cash consideration in accordance with ASC 606-10-32 based on the market value of the lease payment for the space being used by the Company, and recognized revenue and corresponding rental expense, included within cost of sales on the Company’s consolidated statements of operations. During the year ended December 31, 2022, the Company recognized revenue and expense of $120,000 related to this agreement. The components of lease cost for operating and finance leases for the years ended December 31, 2022 and 2021 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 Lease Cost ​ ​ ​ Operating lease cost ​ $ 704,777 ​ $ 944,508 Short-term lease cost ​ ​ 497,238 ​ ​ 485,824 Total lease cost ​ $ 1,202,015 ​ $ 1,430,332 ​ Supplemental cash flow information related to leases was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 Other Lease Information ​ ​ ​ ​ ​ Cash paid for amounts included in the measurement of lease liabilities: ​ ​ ​ ​ ​ Operating cash flows from operating leases ​ $ 172,736 ​ $ 537,616 ​ The following table summarizes the lease-related assets and liabilities recorded in the consolidated balance sheets at December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ Lease Position December 31, 2022 December 31, 2021 Operating Leases ​ ​ ​ ​ ​ ​ Operating lease right-of-use assets ​ $ 734,504 ​ $ 3,312,710 Right of use liability operating lease current portion ​ $ 650,945 ​ $ 816,671 Right of use liability operating lease long term ​ 278,137 ​ 2,545,950 Total operating lease liabilities ​ $ 929,082 ​ $ 3,362,621 ​ The Company utilizes the incremental borrowing rate in determining the present value of lease payments unless the implicit rate is readily determinable. ​ ​ ​ ​ ​ ​ ​ Lease Term and Discount Rate December 31, 2022 December 31, 2021 Weighted-average remaining lease term (years) ​ ​ Operating leases 13.5 ​ 3.7 ​ Weighted-average discount rate ​ ​ Operating leases 8.6 % 10.9 % ​ The following table provides the maturities of lease liabilities at December 31, 2022: ​ ​ ​ ​ ​ ​ Operating ​ ​ Leases Maturity of Lease Liabilities at December 31, 2022 ​ 2023 ​ $ 616,075 2024 ​ 267,583 2025 ​ 97,597 2026 ​ 6,750 2027 and thereafter ​ — Total future undiscounted lease payments ​ $ 988,005 Less: Interest ​ (58,923) Present value of lease liabilities ​ $ 929,082 ​ At December 31, 2022, the Company had no

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 12 – RELATED PARTY TRANSACTIONS Newton Dorsett, who received 2,000 shares of Series A Convertible Preferred Stock with a stated value of $1,000 per share in connection with the sale of Trinity Services to us also owns or has control over Dorsett Properties LLC, an entity that is the lessor to a lease with the Company. The lease was for $2,000 per month from July 1, 2019 until June 1, 2024. The lease was terminated May 30, 2021. The 2,000 shares of Series A non-redeemable convertible preferred stock of the Company matured on July 20, 2021 and is convertible at a fixed price of $0.50 per share. The Company issued 4,443,292 restricted common shares to the holder and family members in October 2021. James E. Frye, who currently serves as a director on our Board and President of our 5J subsidiary and also owns or has control over 5J Properties LLC, an entity that is the lessor to four leases with the Company. These four leases located in Palestine, Pleasanton, West Odessa and Floresville Texas all have similar five-year terms with options for renewal. The current monthly rent for these leases totals approximately $14,250. James Frye is an owner of a southwest based crane rental company that we use as a vendor and is a customer from time to time. During the years ended December 31, 2022 and 2021, we purchased $351,056 and $655,760 in rental services and have charged the crane company $60,000 and $99,799 that are included in our revenues, respectively. As of December 31, 2022, the Company owed $565,603 to and was owed $79,780 by the entity controlled by James Frye. On June 15, 2020, the Company entered into an Interim Management Services Agreement with Apex Heritage Group, Inc. (the “Consultant”), of which Steven H. Madden, a related party, has sole voting and investment control over. The Consultant will provide Jeffrey Martini to serve as the Company’s Chief Financial Officer, reporting to both the Company’s Chief Executive Officer and its Board of Directors. The Company shall pay to Consultant an amount and in a form to be mutually agreed by both parties. In December 2020, Mr. Martini was also appointed as Chief Executive officer. In December 2021, the Company issued a convertible promissory note with a principal amount of $250,000 to the Consultant for services as Chief Transition Officer for the period from August 1, 2021 until August 1, 2022. While Mr. Martini served as our Chief Executive Officer and Chief Financial Officer, we are not party to an employment agreement with Mr. Martini. Instead, APEX Heritage Group, Inc. (“Apex”) has contracted directly with Mr. Martini for such management services and is routinely compensated in turn via the provision of debt and/or equity instruments under the terms of an interim management services agreement, among other arrangements. During 2020, Apex was reimbursed via convertible debt valued at $225,000, which was in part compensation for such employment, and during the year ended December 31, 2021, $931,034 was reimbursed through the issuance of convertible debt from the Company. Mr. Martini resigned as the Company’s Chief Executive Officer and Chief Financial Officer on August 23, 2021 and serves as a consultant to us contracted through the Apex Management Services Agreement. On August 24, 2021, Steven H. Madden was elected as our Chief Transition Officer. During the year ended December 31, 2022, the Company entered into unsecured notes with related parties totaling $1,229,098 in principal. See Note 6. During the year ended December 31, 2022 and 2021, the Company entered into new convertible notes payable with related parties totaling approximately $0 and $4,287,740 in principal, respectively. See Note 6.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
INCOME TAXES	NOTE 13 – INCOME TAXES The components of income taxes are as follows, in thousands: ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended ​ ​ December 31, ​ December 31, ​ 2022 2021 Current income tax expense (benefit) ​ $ — ​ $ — Deferred income tax expense (benefit) ​ (2,603,000) ​ (1,468,000) Valuation allowance ​ 2,603,000 ​ 1,468,000 Income tax expense (benefit) ​ $ — ​ $ — ​ The components of deferred tax assets are as follows, in thousands: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ 2022 2021 Deferred tax asset (liability): ​ ​ ​ ​ ​ ​ Net operating loss carryforwards ​ $ 9,866,000 ​ $ 9,866,000 Income (expenses) not currently earned (incurred) ​ (282,000) ​ 2,321,000 Total ​ 9,584,000 ​ 12,187,000 Valuation allowance ​ (9,584,000) ​ (12,187,000) Net deferred tax asset (liability) ​ $ — ​ $ — ​ A valuation allowance is provided when it is more likely than not that a portion or all of the deferred tax asset will not be realized. The differences between book income and tax income relate principally to revenue recognition and to differences between accelerated methods of depreciation allowed on income tax returns and straight-line methods of depreciation used for book purposes. At December 31, 2022, the Company has net operating losses available for the indefinite carryforward of approximately $46,810,000 prior year loses available to be carried forward, net of $3,415,000 of prior year losses being mitigated due to the Section 382 limitation. The New Tax Act signed into law on December 22, 2017 made significant changes to the Internal Revenue Code. These changes include of corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017. Additionally, the NOL carryforward period for new NOLs will change from 20 succeeding taxable years to an indefinite period. Additionally, business interest expense is limited to 30% of adjusted taxable income beginning January 1, 2022. With the elimination of the alternative minimum tax, NOLs for taxable years beginning after December 31, 2017, can offset 80% of Federal taxable income. Due to CARES Act, for years prior to December 31, 2020, the 80% taxable income offset has been eliminated and the 5-year carryback of NOL’s generated in 2018 through 2020 has been reinstated. After January 1, 2021, NOL’s can only be carried forward and the 80% Federal taxable income limitation applies. Since the Company is using the asset and liability method of accounting for income taxes and because deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which temporary differences are expected to reverse, the Company is revaluing the net deferred assets, fully offset by a valuation allowance, to account for future changes in tax law. In March 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was signed into law, providing numerous tax provisions and other stimulus measures, including the Employee Retention Tax Credit (ERTC): a refundable tax credit against certain employment taxes for qualifying businesses keeping employees on their payroll during the COVID-19 pandemic. The ERTC was subsequently amended by the Taxpayer Certainty and Disaster Tax Relief Act of 2020, the Consolidated Appropriation Act of 2021, and the American Rescue Plan Act of 2021, all of which amended and extended the ERTC availability and guidelines under the CARES Act. During the year ended December 31, 2022, the Company recorded an aggregate benefit of $785,350 in Cost of Revenue and $59,112 in Selling, General and Administrative expenses in its Consolidated Statements of Operations related to tax credits received during the year. During the year ended December 31, 2021, the Company recorded an aggregate benefit of $836,971 in Cost of Revenue and $129,949 in Selling, General and Administrative expenses in its Consolidated Statements of Operations related to tax credits received during the year. The Company’s ERTC filings remain open to examination by the IRS. U.S. federal income tax returns after 2017 remain open to examination. Generally, state income tax returns after 2017 remain open to examination. No income tax returns are currently under examination. As of December 31, 2022 and December 31,2021, the Company does not have any unrecognized tax benefits, and continues to monitor its current and prior tax positions for any changes. The Company recognizes penalties and interest related to unrecognized tax benefits as income tax expense. For the years ended December 31, 2022 and December 31,2021, there were no penalties or interest recorded in income tax expense.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On January 19, 2023, the Company and Amerisource entered into an agreement to provide the Company with an additional $1,000,000 advance amount on the existing AR Facility (the “Overadvance”). The Overadvance will have monthly payments of principal and interest beginning February 1, 2023, bear interest at 12% per year, and Mature on September 7, 2026. Effective January 1, 2023, the Company issued an aggregate of 6,558,987 shares of its common stock to various holders of the Company’s promissory notes in exchange for the noteholders agreeing to extend the maturity date of an aggregate of $4,372,657 of the Company’s outstanding promissory notes to June 30, 2023. Of the total, 3,253,500 shares were issued to holders of $2,169,000 of convertible promissory notes, 720,000 shares were issued to holders of $480,000 in secured notes payable, and 2,585,487 shares were issued to holders of $1,723,657 of unsecured notes payable. All of the shares of Common Stock were issued pursuant to Section 4(2) of the Securities Act of 1933, as amended. On January 27, 2023, the Company issued an aggregate of 2,000,000 shares of its Common Stock to four purchasers of new promissory notes in the principal amount of $1,000,000, and all of the shares of Common Stock were issued pursuant to Section 4(2) of the Securities Act of 1933, as amended. ​

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 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, 5J Logistics Services LLC and 5J Driveaway LLC (together referred to as “5J “ or “5J Transportation Group”), Momentum Water Transfer Services, LLC (“MWTS”), Jake Oilfield Solutions LLC (“Jake”) and Trinity Services LLC (“Trinity”), all of which have a fiscal year end of December 31. All intercompany accounts, balances and transactions have been eliminated in the consolidation.
Use of Estimates in Financial Statement Preparation	Use of Estimates in Financial Statement Preparation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Customer Concentration and Credit Risk	Customer Concentration and Credit Risk During the years ended December 31, 2022 and 2021, no one customer accounted for more than 10% of our total gross revenues. One customer accounted for approximately 14% of accounts receivable as of December 31, 2022 and no customer accounted for more than 10% of accounts receivable as of December 31, 2021. One vendor represented approximately 11% of accounts payable at December 31, 2022 and no vendors exceeded 10% of accounts payable at December 31, 2021. The Company maintains demand deposits with commercial banks. At times, certain balances held within these accounts may not be fully guaranteed or insured by the U.S. federal government. The uninsured portion of cash are backed solely by the assets of the underlying institution. As such, the failure of an underlying institution could result in financial loss to the Company.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include all highly liquid investments with original maturities of three months or less.
Restricted Cash	Restricted Cash The following table provides a reconciliation of cash, cash and cash equivalents and restricted cash reported within the balance sheets that sum to the total of the same such amounts shown in the statements of cash flows. ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ 127,225 ​ $ 257,768 Restricted cash ​ 1,105,818 ​ 858,408 Total ​ $ 1,233,043 ​ $ 1,116,176 ​
Accounts Receivable	Accounts Receivable Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for bad debts. The allowance for bad debts is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of December 31, 2022 and 2021, the allowance for bad debts was $855,832 and $1,041,387, respectively.
Property and Equipment	Property and Equipment Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows: ​ ​ ​ ​ ​ ​ Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 Furniture, Fixtures and Other 3 ​
Intangible Assets, and Long-Lived Assets	Intangible Assets, and Long-Lived Assets The fair value of the Company’s reporting unit is dependent upon the Company’s estimate of future cash flows and other factors. The Company’s estimates of future cash flows include assumptions concerning future operating performance and economic conditions and may differ from actual future cash flows. Estimated future cash flows are adjusted by an appropriate discount rate derived from the Company’s market capitalization plus a suitable control premium at date of the evaluation. The financial and credit market volatility directly impacts the Company’s fair value measurement through the Company’s weighted average cost of capital that the Company uses to determine its discount rate and through the Company’s stock price that the Company uses to determine its market capitalization. Therefore, changes in the stock price may also affect the amount of impairment recorded. The Company recognizes an acquired intangible asset apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or when it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. The Company’s long-lived assets, including intangibles, are reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. During the years ended December 31, 2022 and 2021, the Company evaluated long lived assets for impairment and recorded no impairment losses.
Leases	Leases Lessee Accounting Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of these criteria. For all leases at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease. The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any initial direct costs incurred, less any lease incentives received. All right-of-use assets are reviewed for impairment. The lease liability is initially measured at the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, an incremental borrowing rate for the same term as the underlying lease. Lease expense for operating leases is recognized on a straight-line basis over the lease term. Included in lease expense are any variable lease payments incurred in the period that were not included in the initial lease liability. Lease expense for finance leases would consist of the amortization of the right-of-use asset on a straight-line basis over the lease term and interest expense determined on an amortized cost basis. The lease payments are allocated between a reduction of the lease liability and interest expense. The Company does not have any finance leases as of December 31, 2022 or 2021. Lessor Accounting From time to time, the Company may lease equipment to owner-operators that are accounted for as sales-type leases. The leases generally contain a purchase option based on the market value of the equipment at the point of termination. The Company recognizes the net investment in the lease as the present value of the lease payments not yet received plus the present value of the unguaranteed residual value, using the interest rate implicit in the lease. The difference between the undiscounted lease payments received over the lease term and the related net investment in the lease is reported as interest income over the life of the lease term.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: - Identification of the contract with a customer - Identification of the performance obligations in the contract - Determination of the transaction price - Allocation of the transaction price to the performance obligations in the contract - Recognition of revenue when, or as, the Company satisfies a performance obligation Disaggregation of revenue All of the Company’s revenue from continuing operations is currently generated from services. As such no further disaggregation of revenue information is provided. All revenues are currently in the southern region of the United States. Service revenues are recognized when (or as) the Company satisfies a performance obligation by transferring control of the performance obligation to a customer. Control of a performance obligation may transfer to the customer either over time or at a point in time depending on an evaluation of the specific facts and circumstances for each contract, including the terms and conditions of the contract as agreed with the customer, as well as the nature of the services to be provided. Control transfers over time when the customer is able to direct the use of and obtain substantially all of the benefits of our work as we perform. This typically occurs when services have no alternative use and the Company has a right to payment for performance completed to date, including a reasonable profit margin. The majority of our revenues are recognized at a point in time.
Cost of Revenues	Cost of Revenues Cost of revenues includes all direct expenses incurred to produce the revenue for the period. This includes, but is not limited to, direct employee cost, direct contract labor, transportation costs, equipment rental, equipment maintenance, fuel and non-cash depreciation of equipment. Cost of revenues are recorded in the same period as the corresponding revenue.
Discontinued Operations	Discontinued Operations In December 2020 we sold MG and decided to cease the operations of Trinity. An entity that is disposed of by sale or ceasing of operations is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity’s operations and financial results. As such, MG and Trinity are reported as discontinued operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities of discontinued operations in the Consolidated Balance Sheets as of December 31, 2022 and 2021. The results of discontinued operations are aggregated and presented separately in the Consolidated Statements of Operations as net income from discontinued operations for the years ended December 31, 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 years ended December 31, 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.
Employee Benefits	Employee Benefits Wages, salaries, bonuses and social security contributions are recognized as an expense in the year in which the associated services are rendered by employees. Any unused portion of accrued sick or vacation leave expires on December 31 of each year and is not eligible to be carried over to the following year.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of short-term instruments, including cash, accounts receivable, accounts payable and accrued expenses, and short-term notes approximate fair value due to the relatively short period to maturity for these instruments. The long-term debt approximate fair value since the related rates of interest approximate current market rates. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1: inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3: inputs to the valuation methodology are unobservable and significant to the fair value The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. During the years ended December 31, 2022 and 2021, the Company did not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.
Basic and Diluted Net Loss per Share	Basic and Diluted Net Loss per Share The Company presents both basic and diluted net loss per share on the face of the statements of operations. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted per share calculations give effect to all potentially dilutive shares of common stock outstanding during the period, including stock options and warrants, and using the treasury-stock method. If anti-dilutive, the effect of potentially dilutive shares of common stock is ignored. For the year ended December 31, 2022, 1,525,000 of stock options, 1,763,335 of warrants and 79,470,350 shares issuable from convertible notes were considered for their dilutive effects. For the year ended December 31, 2021, 1,575,000 of stock options, 1,763,335 of warrants and 79,467,400 shares issuable from convertible notes were considered for their dilutive effects. As a result of the Company’s net losses for the years ended December 31, 2022 and 2021, all potentially dilutive instruments were excluded as their effective would have been anti-dilutive. ​ ​ ​ ​ ​ ​ ​ ​ Basic and Diluted Loss December 31, 2022 December 31, 2021 Net loss from continuing operations ​ $ (11,750,787) ​ $ (11,484,636) Net income from discontinued operations ​ ​ 140,547 ​ ​ 342,656 Net loss ​ ​ (11,610,240) ​ ​ (11,141,980) Preferred stock dividends ​ ​ — ​ ​ (75,000) Net loss attributable to common shareholders ​ ​ (11,610,240) ​ ​ (11,216,980) ​ ​ ​ ​ ​ ​ ​ Basic and Dilutive Shares: ​ ​ ​ ​ Weighted average basic shares outstanding ​ 36,399,788 ​ 23,316,751 Net dilutive stock options ​ — ​ — Dilutive shares ​ 36,399,788 ​ 23,316,751 ​
Income Taxes	Income Taxes Income taxes are accounted under the asset-and-liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The portion of any deferred tax asset for which it is more likely than not that a tax benefit will not be realized must then be offset by recording a valuation allowance. A valuation allowance has been established against all of the deferred tax assets, as it is more likely than not that these assets will not be realized given the Company’s expected operating losses. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgement occurs. The Company recognizes potential interest and penalties, if any, related to income tax positions as a component of the provision for income taxes on the statements of operations.
Share-Based Payment Arrangements	Share-Based Payment Arrangements The Company measures the cost of services received in exchange for an award of equity instruments (share-based payments, or SBP) based on the grant-date fair value of the award. That cost is recognized over the period during which a recipient is required to provide service in exchange for the SBP award—the requisite service period (vesting period). For SBP awards subject to conditions, compensation is not recognized until the performance condition is probable of occurrence. The grant-date fair value of share options is estimated using the Black-Scholes-Merton option-pricing model. There were no common stock option grants during the years ended December 31, 2022 and 2021: ​
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 In March 2022, the FASB issued ASU 2022-02, “Financial Instruments-Credit Losses (Topic 326), Troubled Debt Restructurings and Vintage Disclosures.” ASU 2022-02 addresses areas identified by the FASB as part of its post-implementation review of the credit losses standard (ASU 2016-13) that introduced the CECL model. The amendments eliminate the accounting guidance for TDRs by creditors that have adopted the CECL model and enhance the disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the amendments require a public business entity to disclose current-period gross write-offs for financing receivables and net investment in leases by year of origination in the vintage disclosures. The amendments in this ASU should be applied prospectively, except for the transition method related to the recognition and measurement of TDRs, where an entity has the option to apply a modified retrospective transition method resulting in a cumulative-effect adjustment to retained earnings in the period of adoption. The Company adopted the guidance prospectively in the first quarter of 2023 and will provide enhanced modification disclosures as part of the Form 10-Q for the first quarter of 2023. The adoption of the standard is not anticipated to have a material impact on the Company’s financial statements. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The Company adopted this guidance early on January 1, 2023, which resulted in a reduction to additional paid in capital of $6,195,780, a decrease in accumulated deficit of $4,646,032 and a reduction of remaining unamortized debt discount of $1,579,748 related to the previously recognized beneficial conversion features on the Company’s convertible debt.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of reconciliation of cash, cash and cash equivalents and restricted cash reported within the balance sheet	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ 127,225 ​ $ 257,768 Restricted cash ​ 1,105,818 ​ 858,408 Total ​ $ 1,233,043 ​ $ 1,116,176 ​
Schedule of property and equipment	​ ​ ​ ​ ​ ​ Estimated Category Useful Lives Building and improvements 20 years Vehicles and trailers 5 years Equipment 5 Furniture, Fixtures and Other 3 ​
Schedule of basic and diluted net loss per share for their dilutive effects	​ ​ ​ ​ ​ ​ ​ ​ Basic and Diluted Loss December 31, 2022 December 31, 2021 Net loss from continuing operations ​ $ (11,750,787) ​ $ (11,484,636) Net income from discontinued operations ​ ​ 140,547 ​ ​ 342,656 Net loss ​ ​ (11,610,240) ​ ​ (11,141,980) Preferred stock dividends ​ ​ — ​ ​ (75,000) Net loss attributable to common shareholders ​ ​ (11,610,240) ​ ​ (11,216,980) ​ ​ ​ ​ ​ ​ ​ Basic and Dilutive Shares: ​ ​ ​ ​ Weighted average basic shares outstanding ​ 36,399,788 ​ 23,316,751 Net dilutive stock options ​ — ​ — Dilutive shares ​ 36,399,788 ​ 23,316,751 ​

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT, NET
Schedule of property and equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Equipment ​ $ 6,743,890 ​ $ 7,768,597 Trucks and Trailers ​ ​ 11,331,834 ​ ​ 11,167,001 Downhole oil tools ​ 659,873 ​ 659,873 Vehicles ​ 1,236,323 ​ 1,538,528 Buildings ​ ​ 493,529 ​ ​ 493,529 Furniture, fixtures and other ​ 279,198 ​ 98,017 ​ ​ ​ ​ ​ ​ ​ Property and equipment, gross ​ 20,744,647 ​ 21,725,545 ​ ​ ​ ​ ​ ​ ​ Less: accumulated depreciation ​ (15,329,817) ​ (11,262,193) ​ ​ ​ ​ ​ ​ ​ Property and equipment, net ​ $ 5,414,830 ​ $ 10,463,352 ​

ACCRUED EXPENSES AND OTHER LI_2

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES
Schedule of accrued expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 ​ ​ ​ ​ ​ ​ ​ Payroll and payroll taxes payable ​ $ 1,240,397 ​ $ 1,929,414 State and local tax payable ​ 169,238 ​ 422,781 Interest payable ​ ​ 400,049 ​ ​ 482,950 Accrued operational expenses ​ ​ 871,720 ​ ​ 1,006,343 Accrued general and administrative expenses ​ ​ 59,621 ​ ​ 178,561 Other ​ 109,522 ​ 35,064 ​ ​ ​ ​ ​ ​ ​ Total Accrued Expenses ​ $ 2,850,547 ​ $ 4,055,113

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
NOTES PAYABLE
Schedule of notes payable	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 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. In January 2023 the note was extended to June 30, 2023. ​ $ 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. In January 2023 the note was extended to June 30, 2023. ​ 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. In January 2023 the note was extended to June 30, 2023. ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ 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. ​ 64,521 ​ 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. ​ 77,856 ​ 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. ​ 389,339 ​ 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. ​ ​ 347,045 ​ ​ 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. ​ ​ 538,613 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 109,833 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Secured promissory note issued on November 30, 2022. The note is due and payable in thirty-six monthly installments of $3,304 commencing on December 30, 2022 and the final installment is due on November 30, 2025. ​ ​ 104,103 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 15,911,485 ​ ​ 12,740,000 ​ ​ ​ 20,297,795 ​ ​ 18,075,504 Less discounts and deferred finance costs ​ — ​ (11,793) Less current maturities ​ (6,990,486) ​ (3,527,960) ​ ​ ​ ​ ​ ​ ​ Long term secured notes payable, net of current maturities and discounts ​ $ 13,307,309 ​ $ 14,535,751 ​
Summary of future maturities of all the Company's debt	​ ​ ​ ​ ​ 2023 $ 28,869,571 2024 ​ 4,169,023 2025 ​ 4,636,523 2026 ​ 4,253,510 2027 ​ 153,441 Thereafter ​ ​ 212,096 Total ​ $ 42,294,164
Unsecured Debt
NOTES PAYABLE
Schedule of notes payable	Notes Payable – Unsecured ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 30, ​ December 31, ​ 2022 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 640,083 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. ​ ​ 98,780 ​ ​ — ​ ​ ​ ​ ​ ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ 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 on April 13, 2021 for $196,188 , monthly payments of $6,822 for 24 months , with an interest rate of 6% and a default interest rate of 18% . ​ ​ 2,925 ​ ​ 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 year ended December 31, 2022, an additional $895,025 was loaned by the shareholder, related party. On August 3, 2022, the note was extended to December 31, 2022. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 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. In January 2023 the note was extended to June 30, 2023. ​ ​ 134,073 ​ ​ — ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured ​ ​ 2,465,445 ​ ​ 1,429,981 Less discounts and deferred finance costs ​ ​ — ​ ​ (261,561) Less current portion ​ ​ (2,465,445) ​ ​ (1,168,420) ​ ​ ​ ​ ​ ​ ​ Notes payable - unsecured, net of current portion ​ $ — ​ $ — ​

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2022
STOCK OPTIONS AND WARRANTS
Schedule of stock option information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Aggregate ​ Aggregate ​ ​ Exercise ​ Average ​ Number Exercise Price ​ Price Range Exercise Price Outstanding, December 31, 2020 2,060,000 ​ $ 688,750 ​ $ 0.24-0.75 ​ $ 0.33 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ ​ — Cancelled, forfeited or expired (485,000) ​ (127,500) ​ ​ 0.24-0.30 ​ ​ 0.26 Outstanding, December 31, 2021 1,575,000 ​ ​ 561,250 ​ ​ 0.25-0.75 ​ ​ 0.36 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ ​ — Cancelled, forfeited or expired (50,000) ​ (15,000) ​ ​ 0.30 ​ ​ 0.30 Outstanding, December 31, 2022 1,525,000 ​ $ 546,250 ​ $ 0.25-0.75 ​ $ 0.36 Exercisable, December 31, 2022 1,436,111 ​ $ 519,583 ​ $ 0.25-0.75 ​ $ 0.36 ​
Schedule of stock warrant information	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ Aggregate ​ Aggregate ​ ​ Exercise ​ Average ​ Number Exercise Price ​ Price Range Exercise Price Outstanding, December 31, 2020 1,763,335 ​ $ 496,667 ​ $0.15-$0.75 $ 0.28 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ ​ — Cancelled, forfeited or expired — ​ — ​ ​ — ​ ​ — Outstanding, December 31, 2021 1,763,335 ​ ​ 496,667 ​ ​ 0.15-0.75 ​ ​ 0.28 Granted — ​ — ​ ​ — ​ ​ — Exercised — ​ — ​ ​ — ​ — Cancelled, forfeited or expired — ​ — ​ ​ — ​ — Outstanding, December 31, 2022 1,763,335 ​ $ 496,667 ​ ​ $0.15-$0.75 ​ $ 0.28 Exercisable, December 31, 2022 1,763,335 ​ $ 496,667 ​ ​ $0.15-$0.75 ​ $ 0.28 ​

DISPOSITION OF BUSINESSES (Tabl

DISPOSITION OF BUSINESSES (Tables)	12 Months Ended
	Dec. 31, 2022
DISPOSITION OF BUSINESSES
Summary of balance sheets and statements of operations of Trinity and MG combined	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ $ — ​ $ 11 Accounts receivable, net ​ — ​ 17,011 Prepaid expenses and other current assets ​ — ​ 424 Current assets of discontinued operations ​ — ​ 17,446 Other assets ​ — ​ 1,500 Other assets of discontinued operations ​ — ​ 1,500 Total assets of discontinued operations ​ $ — ​ $ 18,946 ​ ​ ​ ​ ​ ​ ​ Accounts payable ​ 62,526 ​ $ 400,659 Accrued expenses and other liabilities ​ 138,468 ​ 187,624 Current liabilities of discontinued operations ​ 200,994 ​ 588,283 Notes payable - secured, net of current portion ​ 149,741 ​ 150,000 Notes payable - unsecured, net of current portion ​ 150,845 ​ 231,746 Long term liabilities of discontinued operations ​ 300,586 ​ 381,746 Total liabilities of discontinued operations ​ $ 501,580 ​ $ 970,029 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ ​ 2022 2021 Revenues ​ $ — $ 157,620 Cost of revenues ​ ​ — ​ ​ (196,543) Selling, general and administrative ​ — ​ (310,569) Loss from operations ​ ​ — ​ ​ (349,492) Gain on forgiveness of PPP loan and Federal tax credits ​ ​ — ​ ​ 373,712 Other income ​ ​ 163,977 ​ ​ 27,635 Other expense ​ ​ (11,602) ​ ​ — Gain on asset disposal ​ ​ — ​ ​ 393,577 Interest expense, net ​ ​ (11,828) ​ ​ (102,776) Net income from discontinued operations ​ $ 140,547 $ 342,656

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
LEASES
Schedule of components of lease cost for operating and finance leases	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 Lease Cost ​ ​ ​ Operating lease cost ​ $ 704,777 ​ $ 944,508 Short-term lease cost ​ ​ 497,238 ​ ​ 485,824 Total lease cost ​ $ 1,202,015 ​ $ 1,430,332 ​
Schedule of supplemental cash flow information	​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2022 December 31, 2021 Other Lease Information ​ ​ ​ ​ ​ Cash paid for amounts included in the measurement of lease liabilities: ​ ​ ​ ​ ​ Operating cash flows from operating leases ​ $ 172,736 ​ $ 537,616 ​
Schedule of lease position related assets and liabilities recorded in the consolidated balance sheets	​ ​ ​ ​ ​ ​ ​ ​ Lease Position December 31, 2022 December 31, 2021 Operating Leases ​ ​ ​ ​ ​ ​ Operating lease right-of-use assets ​ $ 734,504 ​ $ 3,312,710 Right of use liability operating lease current portion ​ $ 650,945 ​ $ 816,671 Right of use liability operating lease long term ​ 278,137 ​ 2,545,950 Total operating lease liabilities ​ $ 929,082 ​ $ 3,362,621 ​
Schedule of operating lease other information	​ ​ ​ ​ ​ ​ ​ Lease Term and Discount Rate December 31, 2022 December 31, 2021 Weighted-average remaining lease term (years) ​ ​ Operating leases 13.5 ​ 3.7 ​ Weighted-average discount rate ​ ​ Operating leases 8.6 % 10.9 % ​
Schedule of maturities of lease liabilities	​ ​ ​ ​ ​ ​ Operating ​ ​ Leases Maturity of Lease Liabilities at December 31, 2022 ​ 2023 ​ $ 616,075 2024 ​ 267,583 2025 ​ 97,597 2026 ​ 6,750 2027 and thereafter ​ — Total future undiscounted lease payments ​ $ 988,005 Less: Interest ​ (58,923) Present value of lease liabilities ​ $ 929,082 ​

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
Schedule of component of income tax	The components of income taxes are as follows, in thousands: ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended ​ ​ December 31, ​ December 31, ​ 2022 2021 Current income tax expense (benefit) ​ $ — ​ $ — Deferred income tax expense (benefit) ​ (2,603,000) ​ (1,468,000) Valuation allowance ​ 2,603,000 ​ 1,468,000 Income tax expense (benefit) ​ $ — ​ $ — ​
Schedule of components of deferred tax assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ December 31, ​ 2022 2021 Deferred tax asset (liability): ​ ​ ​ ​ ​ ​ Net operating loss carryforwards ​ $ 9,866,000 ​ $ 9,866,000 Income (expenses) not currently earned (incurred) ​ (282,000) ​ 2,321,000 Total ​ 9,584,000 ​ 12,187,000 Valuation allowance ​ (9,584,000) ​ (12,187,000) Net deferred tax asset (liability) ​ $ — ​ $ — ​

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) customer shares	Dec. 31, 2021 USD ($) customer shares	Jan. 01, 2023 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Allowance for bad debts	$ 855,832	$ 1,041,387
Impairment losses	$ 0	0
Measurement of Recognized Income Tax Position Description	Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized.
Additional paid in capital	$ 18,081,457	16,845,873
Accumulated deficit	$ (44,642,776)	$ (33,032,536)
Convertible notes
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Anti-dilutive shares, excluded from computation of earnings per share | shares	79,470,350	79,467,400
Warrants
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Anti-dilutive shares, excluded from computation of earnings per share | shares	1,763,335	1,763,335
Stock options
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Anti-dilutive shares, excluded from computation of earnings per share | shares	1,525,000	1,575,000
Subsequent Event
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Additional paid in capital			$ 6,195,780
Accumulated deficit			4,646,032
Unamortized debt discount			$ 1,579,748
Revenue
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration Risk, Additional Characteristic	no one customer accounted for more than 10% of our total gross revenues	no one customer accounted for more than 10% of our total gross revenues
Revenue | Customer concentration | Customer
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration risk percentage		14%
Accounts receivable
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration Risk, Additional Characteristic	One customer accounted for approximately 14% of accounts receivable	no customer accounted for more than 10% of accounts receivable
Accounts receivable | Credit concentration | Customer
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration risk percentage	10%
Accounts receivable | Customer concentration
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Number of customers | customer	1	0
Accounts payable | Credit concentration | Customer
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration risk percentage	11%	10%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of cash, cash and cash equivalents and restricted cash reported within the balance sheet (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Cash and cash equivalents	$ 127,225	$ 257,768
Restricted cash	1,105,818	858,408
Total	$ 1,233,043	$ 1,116,176	$ 979,088

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and equipment (Details)	12 Months Ended
	Dec. 31, 2022
Building and improvements
Property and Equipment
Estimated Useful Lives	20 years
Vehicle and trailers
Property and Equipment
Estimated Useful Lives	5 years
Equipment | Minimum
Property and Equipment
Estimated Useful Lives	5 years
Equipment | Maximum
Property and Equipment
Estimated Useful Lives	7 years
Furniture, Fixtures and Other | Minimum
Property and Equipment
Estimated Useful Lives	3 years
Furniture, Fixtures and Other | Maximum
Property and Equipment
Estimated Useful Lives	7 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Basic and diluted net loss per share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Basic and Diluted Loss
Net loss from continuing operations	$ (11,750,787)	$ (11,484,636)
Net income from discontinued operations	140,547	342,656
Net loss	(11,610,240)	(11,141,980)
Preferred stock dividends		(75,000)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (11,610,240)	$ (11,216,980)
Basic and Dilutive Shares:
Weighted average basic shares outstanding	36,399,788	23,316,751
Net dilutive stock options	0	0
Dilutive shares	36,399,788	23,316,751

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property and equipment
Property and equipment, gross	$ 20,744,647	$ 21,725,545
Less: accumulated depreciation	(15,329,817)	(11,262,193)
Property and equipment, net	5,414,830	10,463,352
Equipment
Property and equipment
Property and equipment, gross	6,743,890	7,768,597
Trucks and Trailers
Property and equipment
Property and equipment, gross	11,331,834	11,167,001
Downhole oil tools
Property and equipment
Property and equipment, gross	659,873	659,873
Vehicles
Property and equipment
Property and equipment, gross	1,236,323	1,538,528
Buildings
Property and equipment
Property and equipment, gross	493,529	493,529
Furniture, fixtures and other
Property and equipment
Property and equipment, gross	$ 279,198	$ 98,017

PROPERTY AND EQUIPMENT, NET - A

PROPERTY AND EQUIPMENT, NET - Additional Information (Details) - USD ($)							1 Months Ended	12 Months Ended
	Nov. 30, 2022	Sep. 29, 2022	Jul. 11, 2022	Jul. 27, 2021	Jun. 10, 2021	Mar. 09, 2021	Jun. 25, 2021	Dec. 31, 2022	Dec. 31, 2021
Property and equipment
Depreciation expense								$ 5,328,366	$ 5,398,529
Monthly periodic payment		$ 45,833		$ 448,000	$ 60,000	$ 23,750	$ 112,000
Secured promissory note due On June 8 2027
Property and equipment
Monthly periodic payment			$ 2,372
Secured promissory note due On November 30 2025
Property and equipment
Monthly periodic payment	$ 3,304

ACCRUED EXPENSES AND OTHER LI_3

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ACCRUED EXPENSES AND OTHER LIABILITIES
Payroll and payroll taxes payable	$ 1,240,397	$ 1,929,414
State and local tax payable	169,238	422,781
Interest payable	400,049	482,950
Accrued operational expenses	871,720	1,006,343
Accrued general and administrative expenses	59,621	178,561
Other	109,522	35,064
Total Accrued Expenses	$ 2,850,547	$ 4,055,113

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Sep. 07, 2021
Notes payable:
Amount of notes payable	$ 20,297,795	$ 18,075,504
Less discounts and deferred finance costs		(11,793)
Less current maturities	(6,990,486)	(3,527,960)
Long term secured notes payable, net of current maturities and discounts	13,307,309	14,535,751
Secured Note Dec 2018 One
Notes payable:
Amount of notes payable	100,000	100,000
Secured Note Dec 2018 Two
Notes payable:
Amount of notes payable	100,000	100,000
Secured Note Dec 2018 Three
Notes payable:
Amount of notes payable	100,000	100,000
Secured Note Dec 2018 Four
Notes payable:
Amount of notes payable	275,000	792,470
Secured Note May 2019 One
Notes payable:
Amount of notes payable	100,000	100,000
Secured Note June 2019
Notes payable:
Amount of notes payable	80,000	80,000
Secured Note February 2020 One
Notes payable:
Amount of notes payable	2,000,000	2,000,000
Various Secured Notes Payable Maturing From January 2023 Through March 2023
Notes payable:
Amount of notes payable	64,521	343,723
Secured Note February 2020 Two
Notes payable:
Amount of notes payable	77,856	545,050
Secured Promissory Notes
Notes payable:
Amount of notes payable	389,339	390,000
Secured Promissory Notes, June 2020
Notes payable:
Amount of notes payable	347,045	784,261
Secured promissory note issued on January 27, 2022.
Notes payable:
Amount of notes payable	538,613
Secured promissory note due on July 11 2022
Notes payable:
Amount of notes payable	109,833
Secured Promissory Note November 2022
Notes payable:
Amount of notes payable	104,103
Secured Promissory Note September 2021
Notes payable:
Amount of notes payable	$ 15,911,485	$ 12,740,000	$ 12,740,000

NOTES PAYABLE - Unsecured notes

NOTES PAYABLE - Unsecured notes payable (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Notes payable:
Notes payable - unsecured	$ 2,465,445	$ 1,429,981
Less discounts and deferred finance costs		(261,561)
Less current portion	(2,465,445)	(1,168,420)
Insurance Premium Financing Note May 2022
Notes payable:
Outstanding balance		743,576
Insurance premium financing note May 2023
Notes payable:
Outstanding balance	640,083
Insurance Premium Financing Note February 2022
Notes payable:
Outstanding balance		58,413
Insurance premium financing note maturing on February 14, 2023
Notes payable:
Outstanding balance	98,780
Unsecured Note Payable With Shareholder
Notes payable:
Outstanding balance	44,559	44,559
Unsecured Advances from Momentum Water Transfer Service LLC
Notes payable:
Outstanding balance		35,000
Unsecured note payable for settlement of lawsuit
Notes payable:
Outstanding balance	2,925	98,433
Unsecured note payable with shareholder one
Notes payable:
Outstanding balance	1,045,025	150,000
Unsecured note payable with shareholder two
Notes payable:
Outstanding balance	250,000	150,000
Unsecured note payable with shareholder three
Notes payable:
Outstanding balance	250,000	$ 150,000
Unsecured note payable with shareholder four
Notes payable:
Outstanding balance	$ 134,073

NOTES PAYABLE - Additional Info

NOTES PAYABLE - Additional Information (Details)

1 Months Ended

2 Months Ended

3 Months Ended

12 Months Ended

Dec. 30, 2022 USD ($) installment

Nov. 30, 2022 USD ($)

Sep. 29, 2022 USD ($) payment shares

Sep. 22, 2022 USD ($) shares

Jul. 11, 2022 USD ($)

Mar. 03, 2022 USD ($)

Feb. 14, 2022 USD ($)

Feb. 11, 2022 USD ($)

Jan. 27, 2022 USD ($)

Jan. 07, 2022 USD ($)

Jan. 06, 2022 USD ($)

Dec. 16, 2021 USD ($) $ / shares shares

Oct. 30, 2021 USD ($) $ / shares shares

Oct. 29, 2021 USD ($) $ / shares shares

Oct. 04, 2021 USD ($) $ / shares shares

Sep. 07, 2021 USD ($)

Sep. 06, 2021 USD ($)

Aug. 27, 2021 USD ($)

Aug. 10, 2021 USD ($)

Jul. 27, 2021 USD ($)

Jul. 12, 2021 USD ($)

Jun. 10, 2021 USD ($)

Apr. 13, 2021 USD ($)

Mar. 09, 2021 USD ($)

Feb. 04, 2021 USD ($)

Feb. 03, 2021 USD ($)

Feb. 01, 2021 USD ($)

Jan. 28, 2021 USD ($)

Jun. 20, 2020 USD ($) installment

Apr. 28, 2020 USD ($)

Feb. 27, 2020 USD ($) $ / shares shares

Dec. 07, 2018 USD ($)

Jun. 25, 2021 USD ($)

Apr. 30, 2020 USD ($)

Aug. 27, 2021 USD ($)

Mar. 31, 2022 shares

Dec. 31, 2022 USD ($) shares

Dec. 31, 2021 USD ($) $ / shares shares

Dec. 31, 2020 USD ($) individual $ / shares

Feb. 27, 2022

Dec. 22, 2021 USD ($)

Sep. 30, 2021 USD ($)

Sep. 29, 2021 USD ($)

Sep. 28, 2021 USD ($)

Feb. 27, 2021

Jun. 17, 2019

May 01, 2019 USD ($)

Aug. 10, 2018 USD ($)

NOTES PAYABLE

Convertible note principle amount

$ 8,907,035

Remaining quarterly payments | payment

6

Monthly periodic payment

$ 45,833

$ 448,000

$ 60,000

$ 23,750

$ 112,000

Lease payments

$ 104,654

Buy-out amount

$ 12,725,000

Interest rate percentage

10%

Shares issued for settlement of debt

138,750

Interest rate

8%

Amount of notes payable

20,297,795

$ 18,075,504

Cash paid under settlement agreement

$ 564,814

Amortized total debt discount

2,938,960

1,518,142

Total of interest expense based on fair value

643,467

Proceeds from notes payable, related party

$ 100,000

895,025

Unamortized debt discount amount

1,579,749

4,518,708

Accrued interest

152,385

Convertible notes, net

7,327,288

4,236,817

Convertible notes, related party balance

7,556,740

Current portion of convertible note

7,327,288

1,616,672

Long term convertible notes payable

2,620,145

Catalyst Finance L.P.

NOTES PAYABLE

Lines of credit amount

10,623,887

9,468,759

Amerisource Note [Member]

NOTES PAYABLE

Equity ownership percentage

12.20%

Maximum

NOTES PAYABLE

Monthly periodic payment

$ 523,270

Debt instrument payment

$ 104,654

Minimum

NOTES PAYABLE

Monthly periodic payment

$ 418,616

Newton Dorsett [Member]

NOTES PAYABLE

Convertible note principle amount

$ 77,592

Interest rate

10%

Number of shares issued to investors | shares

116,388

Term (in years)

24 months

Conversion price per share | $ / shares

$ 0.10

James Frye [Member]

NOTES PAYABLE

Convertible note principle amount

$ 232,709

$ 212,000

Interest rate

10%

10%

Number of shares issued to investors | shares

349,064

318,000

Term (in years)

24 months

24 months

Conversion price per share | $ / shares

$ 0.10

$ 0.10

Steve Madden

NOTES PAYABLE

Convertible note principle amount

$ 250,000

$ 609,439

Interest rate

10%

10%

Number of shares issued to investors | shares

375,000

Expenses paid by related party

$ 609,439

Term (in years)

24 months

24 months

Conversion price per share | $ / shares

$ 0.10

$ 0.10

Restricted stock | Steve Madden

NOTES PAYABLE

Number of shares issued to investors | shares

914,160

Jake Oilfield Solutions LLC

NOTES PAYABLE

Proceeds from issuance of debt

$ 35,000

Trinity loan forgiven amount

$ 35,000

$ 35,000

5J Oilfield Services LLC

NOTES PAYABLE

Interest rate percentage

1%

Proceeds from issuance of debt

$ 70,000

$ 1,769,002

$ 3,148,100

Repayments of debt

$ 10,000

Trinity loan forgiven amount

$ 70,000

Notes payable

NOTES PAYABLE

Convertible note principle amount

$ 275,000

5J Entities

NOTES PAYABLE

Amortized total debt discount

28,428

$ 96,442

Deferred Financing Cost

$ 223,558

Unamortized debt discount amount

0

28,428

Common Stock

NOTES PAYABLE

Shares issued for settlement of debt (in shares) | shares

750,000

750,000

Shares issued for settlement of debt

$ 138,750

$ 138,750

Outstanding accounts payable

50,000

Convertible Notes Payable [Member]

NOTES PAYABLE

Convertible note principle amount

250,000

$ 2,019,000

Expenses paid by related party

931,034

$ 225,000

Term (in years)

2 years

Conversion price per share | $ / shares

$ 0.10

Number of individual investors for the purchase and sale of convertible promissory note | individual

9

Cash received from related party

3,906,079

Reduction of outstanding payables by related party

522,301

Expenses paid on behalf of the Company by related party

859,439

Current portion of convertible note

7,327,288

Convertible Notes Payable [Member] | Notes Payable To Related Party

NOTES PAYABLE

Current portion of convertible note

1,616,672

Current portion of convertible note

0

Long term convertible notes payable

2,620,145

Unsecured Note August 10 2018

NOTES PAYABLE

Convertible note principle amount

$ 40,000

Interest rate percentage

10%

Debt instrument additional face amount

$ 25,000

Unsecured notes payable

NOTES PAYABLE

Amount of notes payable

35,000

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

Amount of notes payable

$ 480,000

Amortized total debt discount

$ 11,794

Secured notes payable | Trinity Services, LLC and MG Cleaners, LLC

NOTES PAYABLE

Number of shares issued to investors | shares

720,000

Secured Note Dec 2018 One

NOTES PAYABLE

Interest rate percentage

10%

Amount of notes payable

$ 100,000

100,000

Secured Note Dec 2018 Two

NOTES PAYABLE

Interest rate percentage

10%

Amount of notes payable

100,000

100,000

Secured Note Dec 2018 Three

NOTES PAYABLE

Interest rate percentage

10%

Amount of notes payable

100,000

100,000

Secured Promissory Note January 2022

NOTES PAYABLE

Monthly payment amount

$ 15,275

Initial installment amount

95,025

Additional payment

10,634

Amount of notes payable

538,613

Secured Note Dec 2018 Four

NOTES PAYABLE

Remaining quarterly payments | payment

6

Monthly installments

$ 7,500

Amount of debt converted

$ 467,000

Remaining quarterly payments payable per month

45,833

Interest rate percentage

6%

Amount of notes payable

275,000

792,470

Amended Loan Agreement With Amerisource Funding | 5J Entities

NOTES PAYABLE

Proceeds from issuance of debt

$ 4,000,000

Secured promissory note due On June 8 2027

NOTES PAYABLE

Monthly periodic payment

$ 2,372

Secured promissory note due On November 30 2025

NOTES PAYABLE

Monthly periodic payment

$ 3,304

Secured Note May 2019 One

NOTES PAYABLE

Convertible note principle amount

$ 100,000

Interest rate percentage

10%

Amount of notes payable

100,000

100,000

Secured promissory note due on July 11 2022

NOTES PAYABLE

Monthly payment amount

2,372

Amount of notes payable

109,833

Secured Note February 2020 One

NOTES PAYABLE

Interest rate percentage

10%

Amount of notes payable

2,000,000

2,000,000

Various Secured Notes Payable Maturing From January 2023 Through March 2023

NOTES PAYABLE

Amount of notes payable

$ 64,521

343,723

Various Secured Notes Payable Maturing From January 2023 Through March 2023 | Maximum

NOTES PAYABLE

Number of monthly installments | installment

36

Interest rate percentage

5.50%

Various Secured Notes Payable Maturing From January 2023 Through March 2023 | Minimum

NOTES PAYABLE

Interest rate percentage

5.32%

Secured Note February 2020 Two

NOTES PAYABLE

Interest rate percentage

10%

Amount of notes payable

$ 77,856

545,050

Secured Promissory Notes

NOTES PAYABLE

Convertible note principle amount

$ 104,103

$ 275,000

$ 119,818

843,844

$ 25,000

$ 1,600,000

Interest rate percentage

3.75%

Repayment of convertible note along with accrued interest

29,973

Amount of notes payable

$ 389,339

390,000

Amount of interest included in the secured promissory note

$ 147,818

Secured Promissory Notes, June 2020

NOTES PAYABLE

Monthly installments

$ 45,585

Amount of notes payable

347,045

784,261

Insurance premium financing note May 2023

NOTES PAYABLE

Convertible note principle amount

1,677,968

Monthly payment amount

$ 174,154

Interest rate percentage

8%

Total loans

$ 640,083

Insurance premium financing note maturing on February 14, 2023

NOTES PAYABLE

Convertible note principle amount

485,830

Monthly payment amount

$ 49,809

Interest rate percentage

5.47%

Total loans

$ 98,780

Amerisource Note [Member]

NOTES PAYABLE

Convertible note principle amount

$ 1,600,000

Interest rate percentage

10%

12%

11%

Amortized total debt discount

151,589

151,590

Number of shares issued to investors | shares

2,498,736

Deferred Financing Cost

$ 419,788

Unamortized debt discount amount

0

151,589

Conversion price per share | $ / shares

$ 0.25

Amerisource AR Facility | 5J Entities

NOTES PAYABLE

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%

Amerisource Equipment Loan | 5J Entities

NOTES PAYABLE

Convertible note principle amount

$ 1,401,559

Amerisource Bridge Facility | 5J Entities

NOTES PAYABLE

Convertible note principle amount

$ 550,690

Secured Note June 2019

NOTES PAYABLE

Interest rate percentage

10%

Amount of notes payable

80,000

80,000

PPP2

NOTES PAYABLE

Proceeds from issuance of debt

$ 133,018

Trinity loan forgiven amount

$ 133,018

SBA PPP1 program

NOTES PAYABLE

Interest rate percentage

1%

Proceeds from issuance of debt

$ 195,000

Unsecured Notes Payable For Settlement Of Lawsuit [Member]

NOTES PAYABLE

Convertible note principle amount

$ 196,188

Monthly payment amount

$ 6,822

Default interest rate

18

Term (in years)

24 months

Total loans

$ 2,925

98,433

Unsecured Notes Payable For Settlement Of Lawsuit [Member] | Maximum

NOTES PAYABLE

Interest rate percentage

6%

Paycheck Protection Program Loan

NOTES PAYABLE

Interest rate percentage

1%

Paycheck Protection Program Loan | 5J Oilfield Services LLC

NOTES PAYABLE

Term (in years)

2 years

Secured Promissory Note September 2021

NOTES PAYABLE

Loan commitment amount

16,740,000

$ 12,740,000

Interest rate percentage

12%

Amount of notes payable

12,740,000

$ 15,911,485

12,740,000

Secured Promissory Note November 2022

NOTES PAYABLE

Number of monthly installments | installment

36

Monthly installments

$ 3,304

Amount of notes payable

104,103

Loan Agreement With Amerisource Funding | 5J Entities

NOTES PAYABLE

Convertible note principle amount

$ 12,740,000

Interest rate percentage

12%

Total loan amount percentage

0.40%

Secured Convertible Note, April, 2019

NOTES PAYABLE

Repayment of convertible note along with accrued interest

50,000

Accrued interest

$ 54,896

Insurance Premium Financing Note May 2022

NOTES PAYABLE

Convertible note principle amount

1,487,202

Monthly payment amount

$ 153,537

Interest rate percentage

6.99%

Total loans

743,576

Insurance Premium Financing Note February 2022

NOTES PAYABLE

Convertible note principle amount

$ 292,065

Monthly payment amount

$ 7,793

Interest rate percentage

5.78%

Total loans

58,413

Unsecured note payable with shareholder one

NOTES PAYABLE

Total loans

$ 1,045,025

150,000

Unsecured note payable with shareholder one | Mr. Madden

NOTES PAYABLE

Proceeds from notes payable, related party

$ 100,000

150,000

Unsecured note payable with shareholder two

NOTES PAYABLE

Convertible note principle amount

$ 150,000

Interest rate percentage

12%

Total loans

250,000

150,000

Unsecured note payable with shareholder two | Newton Dorsett [Member]

NOTES PAYABLE

Interest rate percentage

12%

Proceeds from notes payable, related party

$ 100,000

150,000

Total loans

250,000

Unsecured note payable with shareholder three

NOTES PAYABLE

Convertible note principle amount

$ 150,000

Interest rate percentage

12%

Proceeds from notes payable, related party

$ 100,000

Total loans

250,000

150,000

Unsecured note payable with shareholder three | Grey Fox Investments

NOTES PAYABLE

Interest rate percentage

12%

Proceeds from notes payable, related party

$ 100,000

150,000

Total loans

250,000

Unsecured note payable with shareholder four

NOTES PAYABLE

Convertible note principle amount

$ 134,073

Interest rate percentage

12%

Total loans

$ 134,073

Unsecured note payable with shareholder four | James Frye [Member]

NOTES PAYABLE

Proceeds from notes payable, related party

$ 134,073

Shares issued for cash (in shares) | shares

201,110

Short term note, one | Mr. Madden

NOTES PAYABLE

Interest rate percentage

12%

Total loans

$ 250,000

Short term note, two | Mr. Madden

NOTES PAYABLE

Proceeds from notes payable, related party

$ 95,025

Shares issued for cash (in shares) | shares

142,538

Short term note, three | Mr. Madden

NOTES PAYABLE

Proceeds from notes payable, related party

$ 250,000

Shares issued for cash (in shares) | shares

375,000

Short-term bridge note | Mr. Madden

NOTES PAYABLE

Proceeds from notes payable, related party

$ 450,000

Shares issued for cash (in shares) | shares

675,000

NOTES PAYABLE - Future maturiti

NOTES PAYABLE - Future maturities of secured notes payable (Details)	Dec. 31, 2022 USD ($)
NOTES PAYABLE
2023	$ 28,869,571
2024	4,169,023
2025	4,636,523
2026	4,253,510
2027	153,441
Thereafter	212,096
Total	$ 42,294,164

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)					1 Months Ended	12 Months Ended
	Sep. 29, 2022	Sep. 22, 2022	Dec. 22, 2021	Jul. 20, 2021	Oct. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
STOCKHOLDERS' DEFICIT
Number of shares issued to lender			1,125,000
Value of shares issued for deferred financing costs			$ 337,500			$ 397,773	$ 337,500
Secured notes payable					$ 73,818
Interest expense						9,431,681	$ 7,618,889
Shares issued for settlement of debt						$ 138,750
Common stock issued for settlement of accounts payable					785,000
Accounts payable					$ 41,000
Common stock issued					156,215
Loss on settlement of accounts payable					40,490
Loss on settlement of liabilities					$ 807
Convertible notes payable
STOCKHOLDERS' DEFICIT
Common stock issued							1,500,000
Secured notes payable
STOCKHOLDERS' DEFICIT
Shared issued						720,000
Secured notes payable						$ 480,000
Unsecured notes payable
STOCKHOLDERS' DEFICIT
Shared issued						2,585,487
Unsecured notes payable						$ 1,723,657
Common stock
STOCKHOLDERS' DEFICIT
Number of shares issued to lender						1,393,648
Shares issued for settlement of debt (in shares)	750,000	750,000
Shares issued for settlement of debt	$ 138,750	$ 138,750
Common stock | Restricted stock
STOCKHOLDERS' DEFICIT
Common stock issued					4,443,292		6,431,612
Common stock | Fair Value
STOCKHOLDERS' DEFICIT
Interest expense						$ 643,467
Non-redeemable convertible preferred stock
STOCKHOLDERS' DEFICIT
Common stock issued				2,000
Stated value per share (in dollars per share)				$ 1,000
Series A Preferred Stock
STOCKHOLDERS' DEFICIT
Stated value per share (in dollars per share)						$ 0.001	$ 0.001
Fixed price						$ 0.50

STOCKHOLDERS' DEFICIT - Preferr

STOCKHOLDERS' DEFICIT - Preferred stock (Details) - shares				1 Months Ended	12 Months Ended
	Jul. 20, 2021	Aug. 05, 2020	Aug. 04, 2020	Oct. 31, 2021	Dec. 31, 2021
Series A Preferred Stock
STOCKHOLDERS' DEFICIT
Preferred stock, dividend rate, percentage	5%	5%	3%
Common stock | Restricted stock
STOCKHOLDERS' DEFICIT
Common stock issued				4,443,292	6,431,612

STOCK OPTIONS AND WARRANTS - St

STOCK OPTIONS AND WARRANTS - Stock option (Details) - Stock Options - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
STOCK OPTIONS AND WARRANTS
Outstanding - Aggregate Number - Beginning Balance	1,575,000	2,060,000
Granted - Aggregate Number	0	0
Exercised - Aggregate Number	0	0
Cancelled, forfeited or expired - Aggregate Number	(50,000)	(485,000)
Outstanding - Aggregate Number - Ending Balance	1,525,000	1,575,000
Exercisable - Aggregate Number	1,436,111
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 561,250	$ 688,750
Granted - Aggregate Exercise Price	0	0
Exercised - Aggregate Exercise Price	0	0
Cancelled, forfeited or expired - Aggregate Exercise Price	(15,000)	(127,500)
Outstanding - Aggregate Exercise Price - Ending Balance	546,250	$ 561,250
Exercisable - Aggregate Exercise Price	$ 519,583
Granted - Exercise Price Range	$ 0	$ 0
Exercised- Exercise Price Range	0	0
Cancelled, forfeited or expired - Exercise Price Range	0.30
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.36	0.33
Granted - Weighted Average Exercise Price	0	0
Exercised - Weighted Average Exercise Price	0	0
Cancelled, forfeited or expired - Weighted Average Exercise Price	0.30	0.26
Outstanding - Weighted Average Exercise Price - Ending Balance	0.36	0.36
Outstanding - Exercisable Weighted Average Exercise Price	0.36
Minimum
STOCK OPTIONS AND WARRANTS
Outstanding - Exercise Price Range - Beginning balance	0.25	0.24
Cancelled, forfeited or expired - Exercise Price Range		0.24
Outstanding - Exercise Price Range - Ending balance	0.25	0.25
Exercisable - Exercise Price Range	0.25
Maximum
STOCK OPTIONS AND WARRANTS
Outstanding - Exercise Price Range - Beginning balance	0.75	0.75
Cancelled, forfeited or expired - Exercise Price Range		0.30
Outstanding - Exercise Price Range - Ending balance	0.75	$ 0.75
Exercisable - Exercise Price Range	$ 0.75

STOCK OPTIONS AND WARRANTS - _2

STOCK OPTIONS AND WARRANTS - Stock warrant information (Details) - Warrant - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
STOCK OPTIONS AND WARRANTS
Outstanding - Aggregate Number - Beginning Balance	1,763,335	1,763,335
Granted - Aggregate Number		0
Exercised - Aggregate Number	0	0
Cancelled, forfeited or expired - Aggregate Number	0	0
Outstanding - Aggregate Number - Ending Balance	1,763,335	1,763,335
Exercisable - Aggregate Number	1,763,335
Outstanding - Aggregate Exercise Price - Beginning Balance	$ 496,667	$ 496,667
Granted - Aggregate Exercise Price		0
Exercised - Aggregate Exercise Price	0	0
Cancelled, forfeited or expired - Aggregate Exercise Price	0	0
Outstanding - Aggregate Exercise Price - Ending Balance	496,667	$ 496,667
Exercisable - Aggregate Exercise Price	$ 496,667
Granted - Exercise Price Range	$ 0	$ 0
Exercised - Exercise Price Range	0	0
Cancelled, forfeited or expired - Exercise Price Range	0	0
Outstanding - Weighted Average Exercise Price - Beginning Balance	0.28	0.28
Granted - Weighted Average Exercise Price		0
Exercised - Weighted Average Exercise Price	0	0
Cancelled, forfeited or expired - Weighted Average Exercise Price	0	0
Outstanding - Weighted Average Exercise Price - Ending Balance	0.28	0.28
Exercisable - Weighted Average Exercise Price	0.28
Minimum
STOCK OPTIONS AND WARRANTS
Outstanding - Exercise Price Range	0.15	0.15	$ 0.15
Exercisable - Exercise Price Range	0.15
Maximum
STOCK OPTIONS AND WARRANTS
Outstanding - Exercise Price Range	0.75	$ 0.75	$ 0.75
Exercisable - Exercise Price Range	$ 0.75

STOCK OPTIONS AND WARRANTS - Ad

STOCK OPTIONS AND WARRANTS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock Options
STOCK OPTIONS AND WARRANTS
Expense related to outstanding stock option	$ 61,043	$ 67,460
Unrecognized expenses related to options	$ 10,097	$ 73,894
Weighted average remaining contractual life of stock options	1 year 10 months 28 days	2 years 10 months 9 days
Intrinsic value of outstanding stock option	$ 0	$ 0
Warrants
STOCK OPTIONS AND WARRANTS
Weighted average remaining contractual life of stock warrants	4 years 1 month 6 days	5 years 1 month 6 days
Aggregate intrinsic value of stock warrants	$ 0	$ 58,850

DISPOSITION OF BUSINESSES - MG

DISPOSITION OF BUSINESSES - MG Cleaners LLC (Details) - USD ($)	Dec. 22, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
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
Agreed to pay		$ 150,000
Cash			$ 35,000	$ 75,000
Incentive stock options
DISPOSITION OF BUSINESSES
Unvested incentive stock options	750,000

DISPOSITION OF BUSINESSES - Bal

DISPOSITION OF BUSINESSES - Balance sheets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Balance sheets of Trinity and MG combined
Current assets of discontinued operations		$ 17,446
Other assets		1,500
Current liabilities of discontinued operations	$ 200,994	588,283
Long term liabilities of discontinued operations	300,586	381,746
Discontinued operations | Trinity and MG
Balance sheets of Trinity and MG combined
Cash and cash equivalents		11
Accounts receivable, net		17,011
Prepaid expenses and other current assets		424
Current assets of discontinued operations		17,446
Other assets		1,500
Other assets of discontinued operations		1,500
Total assets of discontinued operations		18,946
Accounts payable	62,526	400,659
Accrued expenses and other liabilities	138,468	187,624
Current liabilities of discontinued operations	200,994	588,283
Notes payable - secured, net of current portion	149,741	150,000
Notes payable - unsecured, net of current portion	150,845	231,746
Long term liabilities of discontinued operations	300,586	381,746
Total liabilities of discontinued operations	$ 501,580	$ 970,029

DISPOSITION OF BUSINESSES - Sta

DISPOSITION OF BUSINESSES - Statements of operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statements of operations of Trinity and MG
Other income	$ 228,689	$ 46,620
Discontinued operations | Trinity and MG
Statements of operations of Trinity and MG
Revenues		157,620
Cost of revenues		(196,543)
Selling, general and administrative		(310,569)
Loss from operations		(349,492)
Gain on forgiveness of PPP loan and Federal tax credits		373,712
Other income	163,977	27,635
Other expense	(11,602)
Gain on asset disposal		393,577
Interest expense, net	(11,828)	(102,776)
Net income from discontinued operations	$ 140,547	$ 342,656

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)		12 Months Ended
	Apr. 13, 2021 USD ($)	Dec. 31, 2022 USD ($) M	Dec. 31, 2021 USD ($)
COMMITMENTS AND CONTINGENCIES
Letter of credit as collateral for insurance policy			$ 414,638
Cash collateral for insurance policy		$ 1,105,818	858,408
Unsecured note payable
COMMITMENTS AND CONTINGENCIES
Monthly payments	$ 6,822
Outstanding balance		2,925	$ 98,433
Unsecured note payable | 5J Trucking LLC and James E. Frye
COMMITMENTS AND CONTINGENCIES
Settlement amount of outstanding accounts payable		196,188
Outstanding accounts payable		$ 50,000
Number of monthly payments | M		24
Monthly payments		$ 6,822

LEASES (Details)

LEASES (Details)		12 Months Ended
	Apr. 19, 2021 USD ($) a	Dec. 31, 2022 USD ($) lease	Dec. 31, 2021 USD ($)
LEASES
Right of use asset derecognized		$ 2,120,881
Right of use lease liabilities derecognized		2,260,803
Gain on lease termination		139,922
Expense on lease termination		120,000
Lease Cost
Operating lease cost		704,777	$ 944,508
Short-term lease cost		497,238	485,824
Total lease cost		$ 1,202,015	$ 1,430,332
Number of additional leases | lease		0
5J Transportation LLC | Miller Investments And Properties
LEASES
Terms of leases	5 years
Area of land in N.E. Houston | a	45
Area of land stabilized | a	24
Monthly lease payments	$ 55,000
Minimum
LEASES
Operating lease, lease term		1 year
Finance lease, lease term		1 year
Maximum
LEASES
Operating lease, lease term		4 years
Finance lease, lease term		4 years
Maximum | 5J Transportation LLC | Miller Investments And Properties
LEASES
Monthly lease payments	$ 58,191

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 172,736	$ 537,616

LEASES - Lease-related assets a

LEASES - Lease-related assets and liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Lease Position
Operating lease right-of-use assets	$ 734,504	$ 3,312,710
Right of use liability operating lease current portion	650,945	816,671
Right of use liability operating lease long term	278,137	2,545,950
Total operating lease liabilities	$ 929,082	$ 3,362,621
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Right of use liability operating lease current portion, Right of use liability operating lease long term

LEASES - Operating lease other

LEASES - Operating lease other information (Details)	Dec. 31, 2022	Dec. 31, 2021
Weighted-average remaining lease term (years)
Operating leases	13 years 6 months	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 ($)	Dec. 31, 2022	Dec. 31, 2021
LEASES
2023	$ 616,075
2024	267,583
2025	97,597
2026	6,750
2027 and thereafter	0
Total future undiscounted lease payments	988,005
Less: Interest	(58,923)
Present value of lease liabilities	$ 929,082	$ 3,362,621

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	1 Months Ended	12 Months Ended
	Oct. 31, 2021 shares	Dec. 31, 2022 USD ($) lease $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	Oct. 04, 2021 USD ($)
RELATED PARTY TRANSACTIONS
Related party transaction rental services		$ 351,056	$ 655,760
Revenue from related parties		60,000	$ 99,799
Convertible note principle amount		8,907,035
Trinity Services
RELATED PARTY TRANSACTIONS
Current monthly rent payments for all leases with related party		2,000
Convertible notes payable
RELATED PARTY TRANSACTIONS
Common stock issued | shares			1,500,000
Stock Issued During Period, Shares, Other | shares			1,500,000
Convertible note principle amount			$ 250,000	$ 2,019,000
Expenses paid by related party			931,034	$ 225,000
Principal amount notes entered during the period		0	$ 4,287,740
Five J Properties LLC
RELATED PARTY TRANSACTIONS
Current monthly rent payments for all leases with related party		$ 14,250
Number of leases with related party | lease		4
Terms of leases		5 years
Newton Dorsett
RELATED PARTY TRANSACTIONS
Restricted common shares | shares	4,443,292
Convertible note principle amount					$ 77,592
Newton Dorsett | Series A Convertible Preferred Stock
RELATED PARTY TRANSACTIONS
Common stock issued | shares		2,000
Stock Issued During Period, Shares, Other | shares		2,000
Preferred stock, par value (in dollars per share) | $ / shares		$ 1,000
Fixed price | $ / shares		$ 0.50
Newton Dorsett | Series A non-redeemable convertible preferred stock
RELATED PARTY TRANSACTIONS
Common stock issued | shares		2,000
Stock Issued During Period, Shares, Other | shares		2,000
Entity controlled by James Frye
RELATED PARTY TRANSACTIONS
Owed to the entity		$ 565,603
Owed by the entity		79,780
Unsecured notes with related parties
RELATED PARTY TRANSACTIONS
Principal amount notes entered during the period		$ 1,229,098

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INCOME TAXES
Current income tax expense (benefit)	$ 0	$ 0
Deferred income tax expense (benefit)	(2,603,000)	(1,468,000)
Valuation allowance	2,603,000	1,468,000
Income tax expense (benefit)	$ 0	$ 0

INCOME TAXES - Components of de

INCOME TAXES - Components of deferred tax assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax asset (liability):
Net operating loss carryforwards	$ 9,866,000	$ 9,866,000
Income (expenses) not currently earned (incurred)	(282,000)	2,321,000
Total	9,584,000	12,187,000
Valuation allowance	(9,584,000)	(12,187,000)
Net deferred tax asset (liability)	$ 0	$ 0

INCOME TAXES - Additional infor

INCOME TAXES - Additional information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INCOME TAXES
Operating loss carryforwards		$ 3,415,000
Deferred tax assets, operating loss carryforwards, not subject to expiration	$ 46,810,000
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	21%	35%
Net operating loss carry back	5 years
Selling, General and Administrative Expense
INCOME TAXES
Tax credit received	$ 59,112	$ 129,949
Cost of Revenue
INCOME TAXES
Tax credit received	$ 785,350	$ 836,971

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Jan. 27, 2023 USD ($) item shares	Jan. 19, 2023 USD ($) shares	Feb. 01, 2023	Dec. 31, 2022 USD ($)	Sep. 29, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
SUBSEQUENT EVENTS
Additional face amount of loan provided				$ 8,907,035
Interest rate percentage							10%
Amount of notes payable				20,297,795		$ 18,075,504
Convertible notes payable
SUBSEQUENT EVENTS
Additional face amount of loan provided						$ 250,000	$ 2,019,000
Secured notes payable
SUBSEQUENT EVENTS
Amount of notes payable				480,000
Unsecured notes payable
SUBSEQUENT EVENTS
Amount of notes payable				$ 1,723,657	$ 35,000
Subsequent Event | Convertible notes payable
SUBSEQUENT EVENTS
Number of common stock shares issued | shares		3,253,500
Amount of notes payable		$ 2,169,000
Subsequent Event | Amerisource AR Facility
SUBSEQUENT EVENTS
Additional face amount of loan provided		$ 1,000,000
Interest rate percentage			12%
Subsequent Event | Promissory notes held by various holders
SUBSEQUENT EVENTS
Number of common stock shares issued | shares		6,558,987
Amount of notes payable		$ 4,372,657
Subsequent Event | Secured notes payable
SUBSEQUENT EVENTS
Number of common stock shares issued | shares		720,000
Amount of notes payable		$ 480,000
Subsequent Event | Unsecured notes payable
SUBSEQUENT EVENTS
Number of common stock shares issued | shares		2,585,487
Amount of notes payable		$ 1,723,657
Subsequent Event | New Promissory Notes [Member]
SUBSEQUENT EVENTS
Additional face amount of loan provided	$ 1,000,000
Number of common stock shares issued | shares	2,000,000
Number of purchasers | item	4