SinglePoint (SING) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 11, 2023
Cover [Abstract]
Entity Registrant Name	Singlepoint Inc.
Entity Central Index Key	0001443611
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		7,239,334
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-53425
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-1240905
Entity Address Address Line 1	3014 E Camelback Rd #2137
Entity Address City Or Town	Phoenix
Entity Address State Or Province	AZ
Entity Address Postal Zip Code	85016
City Area Code	888
Local Phone Number	682-7464
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash	$ 450,906	$ 564,242
Accounts receivable, net	2,528,315	3,034,070
Prepaid expenses	222,299	261,622
Inventory, net	3,166,455	2,481,384
Contract assets	1,054,354	404,849
Notes receivable from related party	276,956	220,456
Total Current Assets	7,699,285	6,966,623
NON-CURRENT ASSETS:
Property, net	231,751	232,873
Right of use asset	1,303,012	1,295,690
Investment, at fair value	134,376	134,376
Intangible assets, net	3,089,018	3,291,242
Goodwill	7,199,567	7,199,567
Total Assets	19,657,009	19,120,371
CURRENT LIABILITIES:
Accounts payable	4,170,367	4,797,456
Accrued expenses, including accrued officer salaries	3,141,714	1,479,656
Current portion of convertible notes payable, net of debt discount	7,321,735	6,748,396
Unearned revenue	6,816,386	4,927,240
Lease liability, current portion	294,739	272,575
Advances from related party	622,276	657,404
Accrued preferred share dividends	359,330	224,760
Current portion of notes payable, net of debt discount	2,643,738	2,464,823
Total Current Liabilities	25,370,285	21,572,310
LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion and debt discount	536,992	840,474
Lease liability, net of current portion	1,007,063	1,039,207
Advances from related party, net of current portion	303,122	400,897
Long-term notes payable, net of current portion and debt discount	398,264	145,357
Total Liabilities	27,615,726	23,998,245
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, par value $0.0001; 5,000,000,000 shares authorized; 1,740,939,685 and 114,127,911 shares issued and outstanding as of June 30, 2023, and December 31, 2022, respectively	174,094	11,413
Additional paid-in capital	86,478,514	85,897,315
Accumulated deficit	(98,897,502)	(95,236,339)
Total Singlepoint Inc. stockholders' equity (deficit)	(12,244,894)	(9,320,038)
Non-controlling interest	(26,763)	212,164
Total Stockholders' Equity (Deficit)	(12,271,657)	(9,107,874)
Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit)	19,657,009	19,120,371
Class C Convertible Preferred Stock
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	0
Class D Convertible Preferred Stock
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	2,100,000	2,400,000
Class A Convertible Preferred Stock
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	7,573
Class B Convertible Preferred Stock
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	0
Class E Convertible Preferred Stock
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	$ 2,212,940	$ 1,830,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Common stock, Par value	$ 0.0001	$ 0.0001
Common stock, Shares authorized	5,000,000,000	5,000,000,000
Common stock, Shares issued	1,740,939,685	114,127,911
Common stock, Shares outstanding	1,740,939,685	114,127,911
Class C Convertible Preferred Stock
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	1,500
Preferred stock, Shares Issued	0	19
Preferred stock, Shares outstanding	0	19
Class D Convertible Preferred Stock
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	2,000	2,000
Preferred stock, Shares Issued	1,750	2,000
Preferred stock, Shares outstanding	1,750	2,000
Class B Convertible Preferred Stock
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	1,500
Preferred stock, Shares Issued	0	0
Preferred stock, Shares outstanding	0	0
Class E Convertible Preferred Stock
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	5,000	5,000
Preferred stock, Shares Issued	2,323	1,920
Preferred stock, Shares outstanding	2,323	1,920
Undesignated Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	19,990,000	19,992,500
Class A Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	80,000,000	80,000,000
Preferred stock, Shares Issued	0	75,725,981
Preferred stock, Shares outstanding	0	75,725,981

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 8,149,480	$ 4,534,681	$ 13,868,850	$ 6,086,223
Cost of revenue	5,449,120	3,204,841	9,515,414	4,574,357
Gross profit	2,700,360	1,329,840	4,353,436	1,511,866
Selling, general and administrative expense ("SG&A")	3,226,357	4,522,284	6,706,130	6,141,746
LOSS FROM OPERATIONS	(525,997)	(3,192,444)	(2,352,694)	(4,629,880)
OTHER INCOME (EXPENSE):
Interest expense	(345,879)	(64,790)	(798,698)	(118,968)
Amortization of debt discounts	(129,878)	(342,294)	(305,192)	(348,453)
Other income	9,406	147,039	43,640	147,039
Loss on settlement of debt	(352,576)	0	(352,576)	0
Other expense, net	(818,927)	(260,045)	(1,412,826)	(320,382)
LOSS BEFORE INCOME TAXES	(1,344,924)	(3,452,489)	(3,765,520)	(4,950,262)
Income taxes	0	0	0	0
NET LOSS	(1,344,924)	(3,452,489)	(3,765,520)	(4,950,262)
Loss attributable to non-controlling interests	5,023	125,879	238,927	201,189
NET LOSS ATTRIBUTABLE TO SINGLEPOINT INC.	$ (1,339,901)	(3,326,610)	$ (3,526,593)	(4,749,073)
Deemed dividends - Series A Preferred shares	10,568,730		10,568,730
NET INCOME (LOSS) AVAILABLE FOR COMMON STOCKHOLDERS	$ 9,228,829	$ (3,326,610)	$ 7,042,137	$ (4,749,073)
Net income (loss) per share - basic	$ 0.01	$ (0.04)	$ 0.01	$ (0.06)
Net income (loss) per share - diluted	$ 0.01	$ (0.04)	$ 0.01	$ (0.06)
Weighted average shares outstanding - basic	1,448,694,787	84,951,404	787,069,367	78,205,892
Weighted average shares outstanding - diluted	1,757,476,050	84,951,404	1,095,850,630	78,205,892

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Total	Preferred Stock Class A	Preferred Stock Class B	Preferred Stock Class C	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Noncontrolling Interest
Balance, shares at Dec. 31, 2021		56,353,015	48	760	58,785,924
Balance, amount at Dec. 31, 2021	$ (3,638,731)	$ 5,635	$ 0	$ 0	$ 5,879	$ 83,453,388	$ (86,158,902)	$ (944,731)
Issuance of common shares for services, shares					1,500,000
Issuance of common shares for services, amount	240,000				$ 150	239,850
Issuance of common shares for services previously accrued	0
Issuance of common shares for cash, shares					6,632,390
Issuance of common shares for cash, amount	499,272				$ 663	498,609
Issuance of common shares for acquisition	0
Issuance of common shares for principal and accrued interest on notes	0
Conversion of preferred shares, shares		(114,117)			2,852,925
Conversion of preferred shares, amount	0	$ (11)			$ 285	(274)
Warrants converted to common shares	0
Rounding adjustment in connection with reverse split	0
Net loss	(1,497,773)						(1,422,463)	(75,310)
Balance, shares at Mar. 31, 2022		56,238,898	48	760	69,771,239
Balance, amount at Mar. 31, 2022	(4,397,233)	$ 5,624	$ 0	$ 0	$ 6,977	84,191,573	(87,581,365)	(1,020,041)
Balance, shares at Dec. 31, 2021		56,353,015	48	760	58,785,924
Balance, amount at Dec. 31, 2021	(3,638,731)	$ 5,635	$ 0	$ 0	$ 5,879	83,453,388	(86,158,902)	(944,731)
Net loss	(4,950,262)
Balance, shares at Jun. 30, 2022		56,108,617		282	89,940,121
Balance, amount at Jun. 30, 2022	(4,099,791)	$ 5,611			$ 8,994	86,593,884	(91,069,111)	360,831
Balance, shares at Mar. 31, 2022		56,238,898	48	760	69,771,239
Balance, amount at Mar. 31, 2022	(4,397,233)	$ 5,624	$ 0	$ 0	$ 6,977	84,191,573	(87,581,365)	(1,020,041)
Issuance of common shares for services, shares					9,626,000
Conversion of preferred shares, shares		(130,281)	(48)	(478)	9,870,052
Conversion of preferred shares, amount		$ (13)			$ 987	(974)
Net loss	(3,452,489)						(3,326,610)	(125,879)
Issuance of common shares for services and closing costs, amount	871,038				$ 963	870,075
Issuance of preferred shares for cash, amount	1,488,000					1,488,000
Issuance of common shares for convertible note, shares					672,830
Issuance of common shares for convertible note, amount	45,277				$ 67	45,210
Accrued preferred stock dividends	(161,136)						(161,136)
Effect of acquisition on non-controlling interest	1,506,751							1,506,751
Balance, shares at Jun. 30, 2022		56,108,617		282	89,940,121
Balance, amount at Jun. 30, 2022	(4,099,791)	$ 5,611			$ 8,994	86,593,884	(91,069,111)	360,831
Balance, shares at Dec. 31, 2022		75,725,981		19	114,127,911
Balance, amount at Dec. 31, 2022	(9,107,874)	$ 7,573	$ 0	$ 0	$ 11,413	85,897,315	(95,236,339)	212,164
Issuance of common shares for cash, shares					1,461,503
Issuance of common shares for cash, amount	38,077				$ 146	37,931
Conversion of preferred shares, shares		(436,000)		(52)	14,358,648
Conversion of preferred shares, amount	120,000	$ (44)		$ 0	$ 1,436	(118,608)
Net loss	(2,420,596)						(2,186,692)	(233,904)
Issuance of common shares for services and closing costs, amount					$ 0
Issuance of preferred shares for cash, amount	100,000					100,000
Accrued preferred stock dividends	(71,240)						(71,240)
Issuance of common shares for acquisition expenses, shares					633,647
Issuance of common shares for acquisition expenses, amount	36,118				$ 63	36,055
Issuance of common shares for principal and accrued interest on notes, shares					1,512,882
Issuance of common shares for principal and accrued interest on notes, amount	176,402				$ 151	176,251
Issuance of preferred shares, shares		4,474,018
Issuance of preferred shares, amount	0	$ 447				(447)
Issuance of preferred shares for cash, shares				34
Balance, shares at Mar. 31, 2023		79,763,999		1	132,094,591
Balance, amount at Mar. 31, 2023	(11,129,113)	$ 7,976		$ 0	$ 13,209	86,365,713	(97,494,271)	(21,740)
Balance, shares at Dec. 31, 2022		75,725,981		19	114,127,911
Balance, amount at Dec. 31, 2022	(9,107,874)	$ 7,573	0	$ 0	$ 11,413	85,897,315	(95,236,339)	212,164
Net loss	(3,765,520)
Balance, shares at Jun. 30, 2023					1,740,939,685
Balance, amount at Jun. 30, 2023	(12,271,657)	$ 0	0	$ 0	$ 174,094	86,478,514	(98,897,502)	(26,763)
Balance, shares at Mar. 31, 2023		79,763,999		1	132,094,591
Balance, amount at Mar. 31, 2023	(11,129,113)	$ 7,976		$ 0	$ 13,209	86,365,713	(97,494,271)	(21,740)
Issuance of common shares for cash, shares					4,994,404
Issuance of common shares for cash, amount	85,710				$ 500	85,210
Conversion of preferred shares, shares		(79,763,999)			1,603,850,690
Conversion of preferred shares, amount	180,000	$ (7,976)			$ 160,385	27,591
Net loss	(1,344,924)						(1,339,901)	(5,023)
Accrued preferred stock dividends	(63,330)			$ 0			(63,330)
Accrued preferred stock dividends, shares				(1)
Balance, shares at Jun. 30, 2023					1,740,939,685
Balance, amount at Jun. 30, 2023	$ (12,271,657)	$ 0	$ 0	$ 0	$ 174,094	$ 86,478,514	$ (98,897,502)	$ (26,763)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint Inc. stockholders	$ (3,526,593)	$ (4,749,073)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss attributable to non-controlling interests	(238,927)	(201,189)
Common stock issued for services	36,118	1,111,038
Bad debt expense	23,826	105,040
Depreciation	162,296	85,503
Amortization of intangibles	202,224	83,094
Amortization of debt discounts	305,192	348,453
Amortization of deferred compensation	0	30,187
Goodwill impairment charge	0	28,005
Loss on settlement of debt	352,576	0
Changes in operating assets and liabilities (net of acquisitions):
Accounts receivable	481,929	(222,944)
Prepaid expenses	39,323	(139,364)
Inventory	(685,071)	(109,071)
Contract assets	(649,505)	(7,311)
Accounts payable	(611,110)	935,068
Accrued expenses	1,662,058	297,527
Unearned revenue	1,889,146	560,595
NET CASH USED IN OPERATING ACTIVITIES	(556,518)	(1,844,442)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired	0	(1,283,613)
Cash paid for notes receivable from related party	(56,500)	0
Cash paid for property	(51,836)	(71,966)
NET CASH USED IN INVESTING ACTIVITIES	(108,336)	(1,355,579)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	123,787	499,271
Proceeds from advances from related party	105,250	93,627
Proceeds from issuance of convertible notes	350,000	3,777,500
Payments on advances to related party	(101,229)	(145,000)
Payments on convertible notes payable	(113,904)	0
Payments on capital lease obligations	(142,619)	(64,388)
Payments on notes payable	(152,707)	(250,000)
Proceeds from sale of preferred stock - Class C	100,000	0
Proceeds from sale of preferred stock - Class E	382,940	1,488,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	551,518	5,399,010
NET CHANGE IN CASH	(113,336)	2,198,989
Cash at beginning of period	564,242	191,485
Cash at end of period	450,906	2,390,474
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	3,417	32,669
Income tax paid	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Recognition of new right of use assets and lease liabilities	132,639	0
Non-cash consideration given for acquisitions through issuance of common stock and notes payable	0	2,422,836
Original issue discount from issuance of notes payable	0	1,523,198
Common stock issued for conversion of debt and accrued interest	176,402	45,277
Conversion of preferred stock to common stock	308,020	24
Accrual of preferred stock dividends	$ 134,570	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
	Jun. 30, 2023
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Corporate History On May 14, 2019, Singlepoint Inc. (“Singlepoint” or “the Company”) established a subsidiary, Singlepoint Direct Solar LLC (“Direct Solar America”), completing the acquisition of certain assets of Direct Solar, LLC and AI Live Transfers LLC. The Company owns Fifty One Percent (51%) of the membership interests of Direct Solar America. On January 26, 2021, the Company acquired 100% ownership of EnergyWyze, LLC, a limited liability company (“EnergyWyze”). On February 26, 2021, the Company purchased 51% ownership of Box Pure Air, LLC, (“Box Pure Air”). On April 21, 2022 the Company purchased 80.1% membership interests in The Boston Solar Company, LLC (“Boston Solar”). Business The Company is a diversified holding company principally engaged through its subsidiaries on providing renewable energy solutions and energy-efficient applications to drive better health and living. Our primary focus is on sustainability by providing an integrated solar energy solution for our customers and clean environment solutions through our air purification business. We conduct our solar operations primarily through our subsidiary, Boston Solar, in which we hold an 80.1% equity interest. We conduct our air purification operations through Box Pure Air, in which we hold a 51% equity interest. We also have ownership interests outside of our primary solar and air purification businesses. We consider these subsidiaries to be noncore businesses of ours. These noncore businesses are: · Discount Indoor Garden Supply, Inc. (“DIGS”), in which we hold a 90% equity interest and which provides products and services within the agricultural industry designed to improve yields and efficiencies; · EnergyWyze, a wholly owned subsidiary and which is a digital and direct marketing firm focused on customer lead generation in the solar energy industry; · ShieldSaver, LLC (“ShieldSaver”), in which we hold a 51% equity interest and which focuses on efficiently tracking records of vehicle repairs; and · Direct Solar America, in which we hold a 51% equity interest and which works with homeowners and small commercial businesses to provide solar, battery backup and electric vehicle (“EV”) chargers at their location(s). We built and plan to continue to build our portfolio through organic growth, synergistic acquisitions, products, and partnerships. We generally acquire majority and/or controlling stakes in innovative and promising businesses that are expected to appreciate in value over time. We are particularly focused on businesses where our engagement will be potentially significant for that entity’s growth prospects. We strive to create long-term value for our stockholders by helping our subsidiary companies to increase their market penetration, grow revenue and improve operating margins and cash flow. Our emphasis is on building businesses in industries where our management team has in-depth knowledge and experience, or where our management can provide value by advising on new markets and expansion. Going Concern The consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of June 30, 2023, the Company has yet to achieve profitable operations and is dependent on its ability to raise capital from stockholders or other sources to sustain operations and to ultimately achieve viable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. These factors raise substantial doubt about the Company’s ability to continue as a going concern. As of June 30, 2023, Company had $450,906 in cash. The Company’s net loss incurred for the six months ended June 30, 2023,attributable to Singlepoint, Inc. was $3,526,593, its accumulated deficit was $98,797,502, and its working capital deficit was $17,671,000 at June 30, 2023. The Company’s ability to continue in existence is dependent on its ability to develop the existing businesses and to achieve profitable operations. Since the Company does not anticipate achieving profitable operations and/or adequate cash flows in the near term, management will continue to pursue additional debt and equity financing.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of June 30, 2023, and December 31, 2022, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K for the year ended December 31, 2022, and our other reports on file with the Securities and Exchange Commission (“SEC”). Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of June 30, 2023, and December 31, 2022, and for the three and six months ended June 30, 2023 and 2022, and the accounts of Boston Solar as of June 30, 2023, and December 31, 2022, and for the three and six months ended June 30, 2023, and the period from April 21, 2022 (acquisition date) through June 30, 2022. All significant intercompany transactions have been eliminated in consolidation. Use of Estimates in the Preparation of Financial Statements The preparation of consolidated 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 and assumptions. Reclassifications Certain 2022 and 2021 amounts have been reclassified to conform to the 2023 presentation. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had $275,691 of deposits in excess of amounts insured by the FDIC as of June 30, 2023. Revenues The Company records revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, DIGS, Singelpoint (parent company)), (2) Distribution (DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar of America, EnergyWyze). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Boston Solar (3) Box Pure Air (4) DIGS (5) Direct Solar of America (6) EnergyWyze Retail Sales. Distribution Revenue. Services Revenue. Returns and other adjustments Construction Contract Performance Obligations, Revenues and Costs The primary method used to estimate standalone selling price of each performance obligation is the expected cost plus a margin approach, under which the Company estimates the costs of satisfying the performance obligations and then adds appropriate margins. The Company recognizes revenue over time on its contracts when it satisfies a performance obligation by continuously transferring control to a customer. The customer typically controls the contract and related service, as evidenced by contractual termination clauses or by contract terms specifying the Company’s rights to payment for work performed to date, plus a reasonable profit to deliver products or services that do not have an alternative use to the Company. Management has determined that using contract costs as an input method depicts the continuous transfer of control to customers as the Company incurs these costs from fixed-price or lump-sum contracts. Under this method, actual direct contract costs incurred are compared to total estimated contract costs for each contract to determine a percentage depicting progress toward contract completion or satisfaction of performance obligations. This percentage is applied to the contract price or allocated transaction price to determine the amount of cumulative revenue to recognize. Contract costs include all installed materials, direct labor and subcontract costs. Operating costs are charged to expense as incurred. Contract costs incurred that do not contribute to satisfying performance obligations and are not reflective of transferring control to the customer, such as uninstalled materials and rework labor, are excluded from the percent complete calculation. Contract Estimates The estimation of total revenue and cost at completion requires significant judgment and involves the use of various estimation techniques. Management must make assumptions and estimates regarding labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors. Changes in job performance, job conditions and estimated profitability, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and revenue. Such changes are recognized in the period in which the revisions are determined. If, at any time, the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period in which it is identified. Contract Modifications Contract modifications are routine in the performance of the Company’s contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct and are accounted for as part of the existing contract. Contract Assets and Liabilities Billing practices are governed by the contract terms of each project based primarily on costs incurred, achievement of milestones or predetermined schedules. Billings do not necessarily correlate with revenue recognized over time. Contract assets represent revenues recognized in excess of amounts billed. Contract liabilities represents billings in excess of revenues recognized. Accrued revenue includes amounts which have met the criteria for revenue recognition and have not yet been billed to the client. The Company’s residential contracts include payments terms that call for payment upon receipt of the invoice, and their commercial contracts call for payment between 15 and 60 days from the invoice date, primarily within 30 days. Accounts Receivable The Company carries its accounts receivable at the amount management expects to collect from outstanding receivables. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts, when deemed necessary, based on historic write offs and collections and current credit conditions. Accounts receivable are net of an allowance for doubtful accounts of $47,779 and $51,706 as of June 30, 2023, and December 31, 2022, respectively. During the three and six months ended June 30, 2023, the Company wrote off $1,500 and $23,826, respectively, of receivables. Inventory Inventory consists primarily of photovoltaic modules, inverters, racking and associated finished parts required for the assembly of photovoltaic systems. Inventories are valued at the lower of cost or net realizable value determined by the first-in, first-out method. The Company writes down its inventory for estimated obsolescence equal to the difference between the carrying value of the inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual future demand or market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Inventory is net of a reserve for obsolescence of $286,849 and $326,239 as of June 30, 2023, and December 31, 2022, respectively. Accrued Warranty and Production Guarantee Liabilities As a standard practice, the Company warranties its labor for ten years from the completion date of the installation projects and passes through manufacturer warranties on products installed. These warranties are not separately priced, therefore, costs related to the warranties are accrued when management determines they are able to estimate them. Management has not separately accounted for the actual warranty costs each year, and has accrued based on their best estimates as of each year end. As a standard practice, the Company provides a two-year production guarantee on installed solar systems. These production guarantees are not separately priced, therefore, costs related to production guarantees are accrued based on management’s best estimates as of each year end. Separately, the Company offers customers an optional ten-year production guarantee that can be purchased for $1,000. Such amounts are deferred when received and recognized ratably over the guarantee period. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption. Leases ASC 842, “Leases”, requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities. Income Taxes The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. 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 operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward. Net Income (loss) Per Common Share Basic net income (loss) per share is calculated by dividing the net loss available to common stockholders by the weighted average number of common shares outstanding for the period, without consideration for common stock equivalents. The Company’s potentially dilutive securities, which include common shares issuable under certain preferred shares classes and convertible notes, and warrants, have been included in the computation of diluted net income per share for the three and six-month periods ended June 30, 2023. Diluted net income per share, for the three and six-month periods ending June 30, 2023, was calculated by dividing the net income by the weighted-average number of common shares outstanding for the period determined using the treasury-stock method and the if-converted method. For the three and six-month periods ending June 30, 2022, the potentially dilutive securities were excluded from the computation of diluted loss per share as the effect would be to reduce the net loss per common share. Therefore, the weighted-average common stock outstanding is used to calculate both basic and diluted net loss per share for the three and six-months periods ending June 30, 2022. A reconciliation of the weighted average shares outstanding used in basic and diluted earnings per share computation is as follows: Three months Ended June 30, Six months Ended June 30, 2023 2022 2023 2022 Numerator: Net income (loss) available for common stockholders $ 9,228,829 $ (3,326,610 ) $ 7,042,137 $ (4,749,073 ) Denominator: Weighted-average shares to compute basic earnings per share 1,448,694,787 84,951,404 787,069,367 78,205,892 Class D preferred stock, including preferred dividends 110,214,757 - 110,214,757 - Class E preferred stock, including preferred dividends 145,901,942 - 145,901,942 - Convertible notes 48,535,473 - 48,535,473 - Warrants 4,129,091 - 4,129,091 - Weighted-average shares to compute diluted earnings per share 1,757,476,050 84,951,404 1,095,850,630 78,205,892 Income (loss) per share: Basic $ 0.01 $ (0.04 ) $ 0.01 $ (0.06 ) Diluted $ 0.01 $ (0.04 ) $ 0.01 $ (0.06 ) Fair Value Measurements The Company’s financial instruments consist of cash, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 requires immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company’s fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of ASU 2016-13 had no material impact on the Company’s consolidated financial statements for the interim period ended June 30, 2023. Subsequent Events Other than the events described in Note 11, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the consolidated financial statements were issued and filed with the SEC.

CONTRACT ASSETS

CONTRACT ASSETS	6 Months Ended
	Jun. 30, 2023
CONTRACT ASSETS
CONTRACT ASSETS	NOTE 3 – CONTRACT ASSETS Deferred costs and estimated earnings and billings on uncompleted contracts consist of the following as of June 30, 2023 and December 31, 2022: June 30, 2023 December 31, 2022 Deferred costs $ 404,849 $ 311,911 Estimated earnings - - Total deferred costs and estimated earnings 404,849 311,911 Add: billings to date 649,505 92,938 Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts $ 1,054,354 $ 404,849 Deferred costs include permitting costs to fulfill contracts on installations in progress.

GOODWILL INTANGIBLE ASSETS AND

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS	6 Months Ended
	Jun. 30, 2023
GOODWILL INTANGIBLE ASSETS AND INVESTMENTS
GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS	NOTE 4 – GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS Boston Solar Acquisition On April 21, 2022, the Company completed the acquisition of 80.1% of the membership interests in Boston Solar, a leading residential, small commercial solar energy, procurement, and construction (“EPC”) company focused on customers in the greater Boston area. This acquisition solidifies the Company’s EPC acquisition strategy. The total consideration paid for the purchased interests was $6,064,858 consisting of: $2,287,168 of cash paid at closing; issuance of a note payable in 14,781,938 shares of Company common stock with a fair value of $1,252,273; issuance of a promissory note with a fair value of $897,306; issuance of a convertible promissory note with a fair value of $1,378,111 payable in cash or shares of Company common stock at the holder’s option; and a $250,000 holdback of additional cash. The Company incurred acquisition related expenses of approximately $587,000 during the year ended December 31, 2022, which were recognized in SG&A within the Company’s consolidated statement of operations. The Company accounted for the acquisition as a purchase of a business and recorded the excess of the purchase price over the estimated fair value of the assets acquired and liabilities assumed as goodwill. The total purchase price was allocated as follows: Goodwill $ 6,785,416 Tangible assets 4,787,928 Intangible asset – tradename/trademarks (10-year life) 3,008,100 Intangible asset – IP/technology (7-year life) 438,000 Intangible asset – non-competes (3-year life) 123,200 Total liabilities (7,571,036 ) Non-controlling interest (1,506,750 ) Total consideration paid for 80.1% interest $ 6,064,858 Revenue of $13,362,071 and net loss of ($866,784) related to Boston Solar are included in the Company’s consolidated statement of operations for the six-months ended June 30, 2023. These results are prior to consideration for non-controlling interest. The following supplemental unaudited pro forma information presents the consolidated results of the Company’s operations as if the acquisition of Boston Solar on April 21, 2022 had been consummated on January 1, 2022. This supplemental unaudited pro forma information is based solely on the historical unaudited financial results for the Boston Solar acquisition and does not include operational or other changes which might have been affected by the Company. The supplemental unaudited pro forma information presented below is for illustrative purposes only and is not necessarily indicative of the results which would have been achieved or results which may be achieved in the future: Three months Ended June 30, 2023 2022 Revenue, net $ 8,149,480 $ 5,333,803 Net loss $ (1,339,901 ) $ (3,348,902 ) Goodwill The following table presents details of the Company’s goodwill as of June 30, 2023, and December 31, 2022: Boston Solar Box Pure Air Total Balances at December 31, 2022: $ 6,785,416 $ 414,151 $ 7,199,567 Aggregate goodwill acquired - - - Impairment losses - - - Balances at June 30, 2023 $ 6,785,416 $ 414,151 $ 7,199,567 The Company periodically reviews the carrying value of intangible assets not subject to amortization, including goodwill, to determine whether impairment may exist. Goodwill and certain intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale or disposition of a significant portion of the business, or other factors. Specifically, a goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses level 3 inputs and a discounted cash flow methodology. A discounted cash flow analysis requires one to make various judgmental assumptions including assumptions about future cash flows, growth rates, and discount rates. The assumptions about future cash flows and growth rates are based on the Company’s budget and long-term plans. Discount rate assumptions are based on an assessment of the risk inherent in the respective reporting units. Intangible Assets The following table presents details of the Company’s intangible assets (excluding goodwill) as of June 30, 2023 and December 31, 2022: IP/ Technology Tradename Trademarks Non- Competes Total Balances at December 31, 2022: $ 394,984 $ 2,801,290 $ 94,968 $ 3,291,242 Intangibles acquired - - - - Less: Amortization 31,284 150,408 20,532 202,224 Balances at June 30, 2023 $ 363,700 $ 2,650,882 $ 74,436 $ 3,089,018 Estimated amortization expense: Year Ending December 31, 2023 (Remainder) $ 202,224 2024 404,448 2025 376,224 2026 363,384 2027 363,384 Thereafter 1,379,354 Total $ 3,089,018 Investments On August 9, 2022, the Company acquired a minority interest, with the right to acquire the remaining interests, of Frontline Power Solutions LLC (“Frontline”), a Multi-state Licensed Energy Services Company (“ESCO”). Frontline is a comprehensive energy service Company with the ability to operate in deregulated markets across the country and provide energy supply agreements to all sizes of commercial, industrial, and institutional properties. The Company signed a Membership Interest Purchase Agreement (“MIPA”) with Frontline whereby the Company agreed to: (i) make an investment in Frontline for a 13.3% membership interest in exchange for $100,000 of the Company’s shares (the number of shares determined by a 30-day Volume Weighted Average Price(“vwap”) calculation, which were subsequently fair valued on August 9, 2022); (ii) issue a promissory note to Frontline for $150,000 ; and (iii) purchase the remaining interest (86.7%) membership interest for a cash consideration of $500,000 minus any outstanding principal and interest outstanding under the promissory note, subject to certain closing conditions (the “Second Closing”). In the event that Second Closing does not occur then the promissory note would convert into an additional 6.6% membership interest of Frontline for a total ownership interest of 19.9% for the Company.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2023
NOTES PAYABLE
NOTES PAYABLE	NOTE 5 - NOTES PAYABLE Notes Payable Seller Note Payable Note Purchase Agreement OID Purchase Agreement SBA Loan Settlement and Release Agreement Convertible Notes Payable Purchase Agreement Seller Note Payable in Shares Seller Convertible Note Promissory Note Promissory Note 2 As of June 30, 2023, the Company was in compliance with all covenants of its debt agreements, with the exception for the Other convertible note that is currently in default and included in current portion of convertible notes payable, and the Note Purchase Agreement, the Purchase Agreements and the Seller Convertible notes which are past maturity. These notes are past maturity and the Company is working with the investors. No default provision options have been exercised to date and no warrants have been issued.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
LEASES
LEASES	NOTE 6 – LEASES Boston Solar was acquired on April 21, 2022 and has fixed rate non-cancelable operating lease agreements for office, warehouse, and parking real estate, vehicles, and tools. The monthly operating lease payments for real estate are from $4,372 to $18,466 and end September 2027. Vehicle leases range from $594 to $1,241 per month, and their end dates from December 2023 to September 2026. Tools lease payments are $1,285 per month and end March 2027. Total lease expense for the six months ended September 30, 2022 was $194,358. At April 21, 2022, as part of the acquisition, the Company recognized initial ROU assets and lease liabilities related to Boston Solar of $1,400,278 and $(1,400,278), respectively. Future minimum lease payments are as follows: Year Ending December 31 2023 (remainder) $ 194,360 2024 376,080 2025 372,094 2026 343,524 2027 219,364 Thereafter - Total 1,505,422 Less: Interest (203,620 ) Present value of lease liabilities 1,301,802 Less: Current portion (294,739 ) Lease liability, net of current portion $ 1,007,063

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	6 Months Ended
	Jun. 30, 2023
STOCKHOLDERS EQUITY
STOCKHOLDERS EQUITY	NOTE 7 - STOCKHOLDERS’ EQUITY Class A Convertible Preferred Shares As of June 30, 2023, and December 31, 2022, the Company had authorized 80,000,000 shares of Class A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value per share, of which 0 and 75,725,981 shares were issued and outstanding as of June 30, 2023, and December 31, 2022, respectively. Each share of Class A Stock is convertible at any time into 25 shares of common stock. No dividends are payable unless declared by the Board of Directors. On April 17, 2023, all of the outstanding Class A Stock was converted into common stock at a ratio of one share of Class A Stock into 20 shares of common stock. The reduction in the per-share ratio of 25 shares of common stock to 20 shares resulted in a deemed dividend credit, which is reflected in Net Income Available for Common Stockholders. Class B Convertible Preferred Stock As of June 30, 2023, and December 31, 2022, the Company had authorized 1,500 shares of Class B Preferred Stock, $0.0001 par value per share, of which 0 shares were issued and outstanding as of June 30, 2023, and December 31, 2022. Class C Convertible Preferred Stock As of June 30, 2023, and December 31, 2022, the Company had authorized 1,500 shares of Class C Preferred Stock, of which 0 and 19 shares were issued and outstanding as of June 30, 2023 and December 31, 2022, respectively. The Company has the right to redeem the Class C Preferred Stock, in accordance with the terms stated by the Certificate of Designation. The Company shall pay a dividend of three percent (3%) per annum on the Class C Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class C Preferred Stock calculated at the purchase price. The Stated Value (as defined by the Certificate of Designation) of the Class C Preferred Stock is $1,200 per share. On June 8, 2022, the Company amended the conversion rights so that each share of the Class C Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by the lesser of (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded volume weighted average price (“VWAP”) for the fifteen (15) trading days preceding a conversion. Class D Convertible Preferred Shares As of June 30, 2023, and December 31, 2022, the Company had authorized 2,000 shares of Class D Preferred Stock, of which 1,750 and 2,000 shares were issued and outstanding as of June 30, 2023, and December 31, 2022, respectively. The Company has the right to redeem the Class D Preferred Stock, in accordance with the terms stated by the Certificate of Designation. The Company shall pay a dividend of three percent (3%) per annum on the Class D Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class D Preferred Stock calculated at the purchase price. The Stated Value of the Class D Preferred Stock is $1,200 per share. On June 8, 2022, the Company amended the conversion rights so that each share of the Class D Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion. Class E Convertible Preferred Shares As of June 30, 2023, and December 31, 2022, the Company had authorized 5,000 and 2,500 shares, respectively, of Class E Preferred Stock, of which 2,323 and 1,920 shares were issued and outstanding as of June 30, 2023, and December 31, 2022, respectively. On April 7, 2022, the Company entered a Securities Purchase Agreement (the “GHS Purchase Agreement”) with GHS Investments, LLC (“GHS”), whereby GHS agreed to purchase, in three separate tranches, up to $1.5 million of the Company’s Class E Preferred Stock. The first tranche (the “Initial Closing Date”), which closed upon execution of the GHS Purchase Agreement, was for the purchase 707 shares of Class E Preferred Stock for $707,000. The second tranche, which closed 30 days after the Initial Closing Date, was for the purchase of 500 shares of Class E Preferred Stock for $500,000, and the third tranche, which closed approximately 60 days following the Initial Closing Date, was for the purchase of 293 shares of Class E Preferred Stock for $293,000. In addition, the Company issued to GHS (i) an additional 50 shares of Class E Preferred Stock on the Initial Closing Date as an equity incentive and (ii) warrants to purchase 4,129,091 shares of the Company’s common stock at an exercise price of $0.11 per share for a period of five years. On November 3, 2022, the Company entered a Securities Purchase Agreement (the “Purchase Agreement”) with GHS, whereby GHS agreed to purchase 350 shares of the Company’s Class E Preferred Stock in two equal tranches of $175,000. The first tranche (the “Initial Closing Date”), occurred promptly upon execution of the Purchase Agreement, was the purchase of 175 shares of Class E Preferred Stock for $175,000. The second tranche, scheduled for 15 trading days following the Initial Closing Date, upon satisfaction of the applicable deliveries and closing conditions set forth in the Purchase Agreement, was the purchase of 175 shares of Class E Preferred Stock for $175,000. In addition, the Company issued GHS ten shares of Class E Preferred Stock upon the Initial Closing Date as an equity incentive and agreed to issue ten shares of Class E Preferred Stock upon the closing of the second tranche as an equity incentive. The Company has the right to redeem the Class E Preferred Stock, in accordance with the terms stated by the Certificate of Designation. On January 13, 2023, the Company entered a Securities Purchase Agreement (the “Purchase Agreement”) with GHS Investments, LLC (“GHS”), whereby GHS agreed to purchase up to Seven Hundred Fifty (750) shares of the Company’s Class E Convertible Preferred Stock (the “Class E Preferred Stock”). Upon the execution of the Purchase Agreement, the Company agreed to sell, and GHS agreed to purchase, one hundred (100) shares of Class E Preferred Stock at price of $1,000 per share of Class E Preferred Stock. Upon the terms and subject to the conditions set forth in the Purchase Agreement, upon satisfaction of the applicable deliveries and closing conditions, the Company agreed to sell, and GHS agreed to purchase, upon a mutually agreed upon date determined by the Company and GHS, three Additional Closings (as defined in the Purchase Agreement), each for the purchase of up-to two hundred and fifty (250) shares of Class E Preferred Stock at price of $1,000 per share of Class E Preferred Stock. In addition, the Company issued GHS twenty-five shares of Class E Preferred Stock upon the Initial Closing Date as an equity incentive. During the six months ended June 30, 2023, the Company issued 403 shares of Class E Preferred Stock. The Company shall pay a dividend of eight percent (8%) per annum on the Class E Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class E Preferred Stock calculated at the purchase price. The Stated Value of the Class E Preferred Stock is $1,200 per share. The Class E Preferred Stock will vote together with the common stock on an as-converted basis subject to the Beneficial Ownership Limitations (as set forth in the Certificate of Designation).The conversion price (the “ Conversion Price From the date of issuance until the date when the original holder no longer holds any shares of Class E Preferred Stock, upon any issuance by the Company or any of its subsidiaries of common stock or common stock equivalents for cash consideration, Indebtedness or a combination of units thereof (a “ Subsequent Financing Undesignated Preferred Shares As of June 30, 2023, and December 31, 2022, a total of 19,990,000 and 19,992,500 shares, respectively, of preferred stock remains undesignated and unissued. Common Stock As of June 30, 2023, and December 31, 2022, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 1,740,939,685 and 114,127,911 shares issued and outstanding, respectively. Equity Financing and Registration Rights Agreements On January 26, 2023 (the “Effective Date”), the Company entered into an equity financing agreement (the “Equity Financing Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“GHS”) pursuant to which GHS shall purchase from the Company, up to that number of shares of common stock of the Company (the “Shares”) having an aggregate Purchase Price of Ten Million Dollars ($10,000,000), subject to certain limitations and conditions set forth in the Equity Financing Agreement from time to time over the course of twenty four (24) months after an effective registration of the Shares with the SEC pursuant to the Registration Rights Agreement, is declared effective by the SEC (the “Contract Period”). The Equity Financing Agreement grants the Company the right, from time to time at its sole discretion (subject to certain conditions) during the Contract Period, to direct GHS to purchase shares of Common Stock on any business day (a “Put”), provided that at least ten trading days has passed since the most recent Put. The Purchase Price of the Put shall be eighty percent (80%) percent of the traded price of the Common Stock during the ten (10) consecutive Trading Days preceding the relevant Trading Day on which GHS receives a Put Notice. Following an up-list of the Company’s Common Stock to the NASDAQ or equivalent national exchange, the Purchase Price shall be ninety percent (90%) of the Market Price, subject to a floor price of $.02 per share, below which the Company shall not deliver a Put. The maximum dollar amount of each Put will not exceed five hundred thousand dollars ($500,000) and the minimum dollar amount of each Put is ten thousand dollars ($10,000). In the event the Company becomes listed on an exchange which limits the number of shares of Common Stock that may be issued without shareholder approval, then the number of Shares issuable by the Company and purchasable by GHS, shall not exceed that number of the shares of Common Stock that may be issuable without shareholder approval. Puts are further limited to GHS owning no more than 4.99% of the outstanding stock of the Company at any given time. The Company will pay a fee of 2% of the gross proceeds the Company receives from sales of common stock under the Purchase Agreement, to Icon Capital Group, LLC (“Icon”) pursuant to a placement agent agreement between the Company and Icon (the “Placement Agent Agreement”). The Equity Financing Agreement, Placement Agent Agreement and the Registration Rights Agreement contain customary representations, obligations, rights, warranties, agreements, and conditions of the parties. The Equity Financing Agreement terminates upon any of the following events: when GHS has purchased an aggregate of Ten Million Dollars ($10,000,000) in the Common Stock of the Company pursuant to the Equity Financing Agreement; or on the date that is twenty-four (24) calendar months from the date the Equity Financing Agreement was executed. Actual sales of shares of Common Stock to GHS under the Equity Financing Agreement will depend on a variety of factors to be determined by the Company from time to time, including, among others, market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding for the Company and its operations. The Registration Rights Agreement provides that the Company shall (i) use its best efforts to file with the SEC the Registration Statement within 30 days of the date of the Registration Rights Agreement; and (ii) have the Registration Statement declared effective by the SEC within 30 days after the date the Registration Statement is filed with the SEC, but in no event more than 90 days after the Registration Statement is filed. Shares issued during the three months ended June 30, 2023 On April 10, 2023, the Company issued 2,191,561 shares of common stock pursuant to the Equity Financing Agreement. On April 17, 2023, the Company issued 542,373,300 shares of common stock to a former officer and related family members in exchange for conversion of 27,118,665 shares of Class A Preferred Stock. On April 17, 2023, the Company issued 387,265,700 shares and 243,500,000 shares of common stock to the Chief Executive Officer and Chief Financial Officer, respectively, in exchange for conversion of 19,363,285 shares and 12,175,000 shares of Class A Preferred Stock, respectively. On April 17, 2023, the Company issued 211,420,000 shares of common stock to a member of the board of directors in exchange for 10,571,000 shares of Class A Preferred Stock. On April 17, 2023, the Company issued 210,720,980 shares of common stock in exchange for 10,536,049 shares of Class A Preferred Stock. On April 24, 2023, the Company issued 2,802,843 shares of common stock pursuant to the Equity Financing Agreement. On April 28, 2023, the Company issued 128 shares of Class E Preferred Stock for cash. On June 1, 2023, the Company issued 2,479,339 shares of common stock in exchange for 50 shares of Class D Preferred Stock. On June 29, 2023, the Company issued 6,091,371 shares of common stock in exchange for 100 shares of Class D Preferred Stock.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS Accrued Officer Compensation As of June 30, 2023, and December 31, 2022, a total of $243,286 and $38,880, respectively, was accrued for unpaid officer wages due the Company’s CEO, and CFO/President under their respective employment agreements. Other On April 17, 2023, the Company issued 542,373,300 shares of common stock to a former officer and related family members in exchange for conversion of 27,118,665 shares of Class A Preferred Stock. On April 17, 2023, the Company issued 387,265,700 shares and 243,500,000 shares of common stock to the Chief Executive Officer and Chief Financial Officer, respectively, in exchange for conversion of 19,363,285 shares and 12,175,000 shares of Class A Preferred Stock, respectively. On April 17, 2023, the Company issued 211,420,000 shares of common stock to a member of the board of directors in exchange for 10,571,000 shares of Class A Preferred Stock.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2023
COMMITMENTS AND CONTINGENCIES (Note 9)
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Litigation From time to time, we are a party to claims and actions for matters arising out of our business operations. We regularly evaluate the status of the legal proceedings and other claims in which we are involved to assess whether a loss is probable or there is a reasonable possibility that a loss, or an additional loss, may have been incurred and determine if accruals are appropriate. If accruals are not appropriate, we further evaluate each legal proceeding to assess whether an estimate of possible loss or range of possible loss can be made for disclosure. Although the outcome of claims and litigation is inherently unpredictable, we believe that we have adequate provisions for any probable and estimable losses. It is possible, nevertheless, that our consolidated financial position, results of operations or liquidity could be materially and adversely affected in any particular period by the resolution of a claim or legal proceeding. Legal expenses related to defense, negotiations, settlements, rulings and advice of outside legal counsel are expensed as incurred. Equity Incentive Plan On January 30, 2020, the Company adopted the 2019 Equity Incentive Plan (the “Plan”) to provide additional means through the grant of awards to attract, motivate, retain and reward selected employees and other eligible persons. As of the date of this report the Company has not issued any awards under the Plan.

REVENUE CLASSES AND CONCENTRATI

REVENUE CLASSES AND CONCENTRATIONS	6 Months Ended
	Jun. 30, 2023
REVENUE CLASSES AND CONCENTRATIONS
REVENUE CLASSES AND CONCENTRATIONS	NOTE 10 - REVENUE CLASSES AND CONCENTRATIONS Selected financial information for the Company’s operating revenue for disaggregated revenue purposes are as follows: Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Revenue by product/service lines: Retail $ 479,830 $ 2,024,011 Distribution 1,845 2,649 Services 13,387,175 4,059,563 Total $ 13,868,850 $ 6,086,223 Revenue by subsidiary: Singlepoint (parent company) $ 10,699 $ 15,060 Boston Solar 13,362,072 3,839,773 Box Pure Air 467,635 2,005,860 Direct Solar America 10,800 108,386 DIGS 3,341 5,741 Energy Wyze 14,303 111,403 Total $ 13,868,850 $ 6,086,223 No customer comprised 10% or greater of the Company’s revenue for the six months ended June 30, 2023. One customer comprised 24% of the Company’s revenue for the six months ended June 30, 2022.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS On July 20, 2023, the Company effected a 1 for 400 reverse stock split of its common stock. At the effective time of the reverse stock split, every 400 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. The number of authorized shares and the par value per share of the common stock and the number of authorized or issued and outstanding shares of the Company’s preferred stock remained unchanged. On April 21, 2022 the Company issued an unsecured promissory note (the "Note") in the aggregate principal amount of $1,000,000 to Romain Strecker ("Strecker") as part of the acquisition of his interests in The Boston Solar Company LLC. Principal payments were due as follows: $250,000 due October 21, 2022, $250,000 due April 30, 2023 and $500,000 due October 31, 2023. On August 9, Strecker filed a Motion for Summary Judgement in Lieu of Complaint (the "Motion") seeking an order that the entire balance of the Note and associated expenses with collection of the note are due. The Company intends to oppose the Motion. It also has and will continue to pursue resolutions, including conversion of the principal into equity with the Noteholder to satisfy the obligation.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of June 30, 2023, and December 31, 2022, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K for the year ended December 31, 2022, and our other reports on file with the Securities and Exchange Commission (“SEC”).
Principles of Consolidation	The accompanying condensed consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of June 30, 2023, and December 31, 2022, and for the three and six months ended June 30, 2023 and 2022, and the accounts of Boston Solar as of June 30, 2023, and December 31, 2022, and for the three and six months ended June 30, 2023, and the period from April 21, 2022 (acquisition date) through June 30, 2022. All significant intercompany transactions have been eliminated in consolidation.
Use of Estimates in the Preparation of Financial Statements	The preparation of consolidated 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 and assumptions.
Reclassifications	Certain 2022 and 2021 amounts have been reclassified to conform to the 2023 presentation.
Cash and Cash Equivalents	The Company considers all highly liquid investments with original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had $275,691 of deposits in excess of amounts insured by the FDIC as of June 30, 2023.
Revenues	The Company records revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, DIGS, Singelpoint (parent company)), (2) Distribution (DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar of America, EnergyWyze). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Boston Solar (3) Box Pure Air (4) DIGS (5) Direct Solar of America (6) EnergyWyze Retail Sales. Distribution Revenue. Services Revenue. Returns and other adjustments Construction Contract Performance Obligations, Revenues and Costs The primary method used to estimate standalone selling price of each performance obligation is the expected cost plus a margin approach, under which the Company estimates the costs of satisfying the performance obligations and then adds appropriate margins. The Company recognizes revenue over time on its contracts when it satisfies a performance obligation by continuously transferring control to a customer. The customer typically controls the contract and related service, as evidenced by contractual termination clauses or by contract terms specifying the Company’s rights to payment for work performed to date, plus a reasonable profit to deliver products or services that do not have an alternative use to the Company. Management has determined that using contract costs as an input method depicts the continuous transfer of control to customers as the Company incurs these costs from fixed-price or lump-sum contracts. Under this method, actual direct contract costs incurred are compared to total estimated contract costs for each contract to determine a percentage depicting progress toward contract completion or satisfaction of performance obligations. This percentage is applied to the contract price or allocated transaction price to determine the amount of cumulative revenue to recognize. Contract costs include all installed materials, direct labor and subcontract costs. Operating costs are charged to expense as incurred. Contract costs incurred that do not contribute to satisfying performance obligations and are not reflective of transferring control to the customer, such as uninstalled materials and rework labor, are excluded from the percent complete calculation.
Contract Estimates	The estimation of total revenue and cost at completion requires significant judgment and involves the use of various estimation techniques. Management must make assumptions and estimates regarding labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors. Changes in job performance, job conditions and estimated profitability, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and revenue. Such changes are recognized in the period in which the revisions are determined. If, at any time, the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period in which it is identified.
Contract Modifications	Contract modifications are routine in the performance of the Company’s contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct and are accounted for as part of the existing contract.
Contract Assets and Liabilities	Billing practices are governed by the contract terms of each project based primarily on costs incurred, achievement of milestones or predetermined schedules. Billings do not necessarily correlate with revenue recognized over time. Contract assets represent revenues recognized in excess of amounts billed. Contract liabilities represents billings in excess of revenues recognized. Accrued revenue includes amounts which have met the criteria for revenue recognition and have not yet been billed to the client. The Company’s residential contracts include payments terms that call for payment upon receipt of the invoice, and their commercial contracts call for payment between 15 and 60 days from the invoice date, primarily within 30 days.
Accounts Receivable	The Company carries its accounts receivable at the amount management expects to collect from outstanding receivables. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts, when deemed necessary, based on historic write offs and collections and current credit conditions. Accounts receivable are net of an allowance for doubtful accounts of $47,779 and $51,706 as of June 30, 2023, and December 31, 2022, respectively. During the three and six months ended June 30, 2023, the Company wrote off $1,500 and $23,826, respectively, of receivables.
Inventory	Inventory consists primarily of photovoltaic modules, inverters, racking and associated finished parts required for the assembly of photovoltaic systems. Inventories are valued at the lower of cost or net realizable value determined by the first-in, first-out method. The Company writes down its inventory for estimated obsolescence equal to the difference between the carrying value of the inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual future demand or market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Inventory is net of a reserve for obsolescence of $286,849 and $326,239 as of June 30, 2023, and December 31, 2022, respectively.
Accrued Warranty and Production Guarantee Liabilities	As a standard practice, the Company warranties its labor for ten years from the completion date of the installation projects and passes through manufacturer warranties on products installed. These warranties are not separately priced, therefore, costs related to the warranties are accrued when management determines they are able to estimate them. Management has not separately accounted for the actual warranty costs each year, and has accrued based on their best estimates as of each year end. As a standard practice, the Company provides a two-year production guarantee on installed solar systems. These production guarantees are not separately priced, therefore, costs related to production guarantees are accrued based on management’s best estimates as of each year end. Separately, the Company offers customers an optional ten-year production guarantee that can be purchased for $1,000. Such amounts are deferred when received and recognized ratably over the guarantee period.
Convertible Instruments	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption.
Leases	ASC 842, “Leases”, requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities.
Income Taxes	The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. 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 operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward.
Net Income (loss) Per Common Share	Basic net income (loss) per share is calculated by dividing the net loss available to common stockholders by the weighted average number of common shares outstanding for the period, without consideration for common stock equivalents. The Company’s potentially dilutive securities, which include common shares issuable under certain preferred shares classes and convertible notes, and warrants, have been included in the computation of diluted net income per share for the three and six-month periods ended June 30, 2023. Diluted net income per share, for the three and six-month periods ending June 30, 2023, was calculated by dividing the net income by the weighted-average number of common shares outstanding for the period determined using the treasury-stock method and the if-converted method. For the three and six-month periods ending June 30, 2022, the potentially dilutive securities were excluded from the computation of diluted loss per share as the effect would be to reduce the net loss per common share. Therefore, the weighted-average common stock outstanding is used to calculate both basic and diluted net loss per share for the three and six-months periods ending June 30, 2022. A reconciliation of the weighted average shares outstanding used in basic and diluted earnings per share computation is as follows: Three months Ended June 30, Six months Ended June 30, 2023 2022 2023 2022 Numerator: Net income (loss) available for common stockholders $ 9,228,829 $ (3,326,610 ) $ 7,042,137 $ (4,749,073 ) Denominator: Weighted-average shares to compute basic earnings per share 1,448,694,787 84,951,404 787,069,367 78,205,892 Class D preferred stock, including preferred dividends 110,214,757 - 110,214,757 - Class E preferred stock, including preferred dividends 145,901,942 - 145,901,942 - Convertible notes 48,535,473 - 48,535,473 - Warrants 4,129,091 - 4,129,091 - Weighted-average shares to compute diluted earnings per share 1,757,476,050 84,951,404 1,095,850,630 78,205,892 Income (loss) per share: Basic $ 0.01 $ (0.04 ) $ 0.01 $ (0.06 ) Diluted $ 0.01 $ (0.04 ) $ 0.01 $ (0.06 )
Fair Value Measurements	The Company’s financial instruments consist of cash, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use.
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 requires immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company’s fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of ASU 2016-13 had no material impact on the Company’s consolidated financial statements for the interim period ended June 30, 2023.
Subsequent Events	Other than the events described in Note 11, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the consolidated financial statements were issued and filed with the SEC.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule reconciliation of the weighted average shares outstanding	Three months Ended June 30, Six months Ended June 30, 2023 2022 2023 2022 Numerator: Net income (loss) available for common stockholders $ 9,228,829 $ (3,326,610 ) $ 7,042,137 $ (4,749,073 ) Denominator: Weighted-average shares to compute basic earnings per share 1,448,694,787 84,951,404 787,069,367 78,205,892 Class D preferred stock, including preferred dividends 110,214,757 - 110,214,757 - Class E preferred stock, including preferred dividends 145,901,942 - 145,901,942 - Convertible notes 48,535,473 - 48,535,473 - Warrants 4,129,091 - 4,129,091 - Weighted-average shares to compute diluted earnings per share 1,757,476,050 84,951,404 1,095,850,630 78,205,892 Income (loss) per share: Basic $ 0.01 $ (0.04 ) $ 0.01 $ (0.06 ) Diluted $ 0.01 $ (0.04 ) $ 0.01 $ (0.06 )

CONTRACT ASSETS (Tables)

CONTRACT ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
CONTRACT ASSETS
Schedule of Deferred costs and estimated earnings	June 30, 2023 December 31, 2022 Deferred costs $ 404,849 $ 311,911 Estimated earnings - - Total deferred costs and estimated earnings 404,849 311,911 Add: billings to date 649,505 92,938 Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts $ 1,054,354 $ 404,849

GOODWILL INTANGIBLE ASSETS AN_2

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2023
GOODWILL INTANGIBLE ASSETS AND INVESTMENTS
Schedule of Estimated Fair value of assets acquired	Goodwill $ 6,785,416 Tangible assets 4,787,928 Intangible asset – tradename/trademarks (10-year life) 3,008,100 Intangible asset – IP/technology (7-year life) 438,000 Intangible asset – non-competes (3-year life) 123,200 Total liabilities (7,571,036 ) Non-controlling interest (1,506,750 ) Total consideration paid for 80.1% interest $ 6,064,858
Schedule of Proforma Information	Three months Ended June 30, 2023 2022 Revenue, net $ 8,149,480 $ 5,333,803 Net loss $ (1,339,901 ) $ (3,348,902 )
Schedule of goodwill	Boston Solar Box Pure Air Total Balances at December 31, 2022: $ 6,785,416 $ 414,151 $ 7,199,567 Aggregate goodwill acquired - - - Impairment losses - - - Balances at June 30, 2023 $ 6,785,416 $ 414,151 $ 7,199,567
Company's intangible assets (excluding goodwill)	IP/ Technology Tradename Trademarks Non- Competes Total Balances at December 31, 2022: $ 394,984 $ 2,801,290 $ 94,968 $ 3,291,242 Intangibles acquired - - - - Less: Amortization 31,284 150,408 20,532 202,224 Balances at June 30, 2023 $ 363,700 $ 2,650,882 $ 74,436 $ 3,089,018
Schedule of Maturity of estimated amortization expense	Year Ending December 31, 2023 (Remainder) $ 202,224 2024 404,448 2025 376,224 2026 363,384 2027 363,384 Thereafter 1,379,354 Total $ 3,089,018

LEASE (Tables)

LEASE (Tables)	6 Months Ended
	Jun. 30, 2023
LEASE (Tables)
Shedule of Future maturities lease payment	Year Ending December 31 2023 (remainder) $ 194,360 2024 376,080 2025 372,094 2026 343,524 2027 219,364 Thereafter - Total 1,505,422 Less: Interest (203,620 ) Present value of lease liabilities 1,301,802 Less: Current portion (294,739 ) Lease liability, net of current portion $ 1,007,063

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	6 Months Ended
	Jun. 30, 2023
REVENUE CLASSES AND CONCENTRATIONS
Summary of operating revenue for disaggregated revenue purposes	Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Revenue by product/service lines: Retail $ 479,830 $ 2,024,011 Distribution 1,845 2,649 Services 13,387,175 4,059,563 Total $ 13,868,850 $ 6,086,223 Revenue by subsidiary: Singlepoint (parent company) $ 10,699 $ 15,060 Boston Solar 13,362,072 3,839,773 Box Pure Air 467,635 2,005,860 Direct Solar America 10,800 108,386 DIGS 3,341 5,741 Energy Wyze 14,303 111,403 Total $ 13,868,850 $ 6,086,223

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Apr. 21, 2022	Feb. 26, 2021	Jan. 26, 2021	May 14, 2019
NET INCOME (LOSS)	$ (1,339,901)	$ (3,326,610)	$ (3,526,593)	$ (4,749,073)
Accumulated deficit	(98,797,502)		(98,797,502)
Working Capital Deficit	(17,671,000)		(17,671,000)
Cash	$ 450,906		$ 450,906		$ 564,242
Box Pure Air, LLC [Member]
Membership interest, percentage	51%		51%				51%
Discount Indoor Garden Supply, Inc. [Member]
Membership interest, percentage	90%		90%
ShieldSaver, LLC [Member]
Membership interest, percentage	51%		51%
Direct Solar America [Member]
Equity ownership, percentage	51%		51%						51%
Boston Solar [Member]
Membership interest, percentage	80.10%		80.10%			80.10%
EnergyWyze, LLC [Member]
Membership interest, percentage								100%

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
NET INCOME (LOSS) AVAILABLE FOR COMMON STOCKHOLDERS	$ 9,228,829	$ (3,326,610)	$ 7,042,137	$ (4,749,073)
Net income (loss) per share - basic	$ 0.01	$ (0.04)	$ 0.01	$ (0.06)
Weighted-average shares to compute basic earnings per share	1,448,694,787	84,951,404	787,069,367	78,205,892
Weighted-average shares to compute diluted earnings per share	1,757,476,050	84,951,404	1,095,850,630	78,205,892
Net income (loss) per share - diluted	$ 0.01	$ (0.04)	$ 0.01	$ (0.06)
Class D Convertible Preferred Stock
Potentially dilutive securities	110,214,757	0	110,214,757	0
Class E Convertible Preferred Stock
Potentially dilutive securities	145,901,942	0	145,901,942	0
Convertible Notes
Potentially dilutive securities	48,535,473	0	48,535,473	0
Warrants Notes
Potentially dilutive securities	4,129,091	0	4,129,091	0

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Excess of insured amount	$ 275,691	$ 275,691
Allowance for doubtful accounts	47,779	47,779	$ 51,706
Write off receivables	1,500	23,826
Inventory	286,849	286,849	$ 326,239
Production purchase	$ 1,000	$ 1,000

CONTRACT ASSETS (Details)

CONTRACT ASSETS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CONTRACT ASSETS
Deferred costs	$ 404,849	$ 311,911
Estimated earnings	0	0
Deferred costs and estimated earnings	404,849	311,911
Add: billings to date	649,505	92,938
Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts	$ 1,054,354	$ 404,849

GOODWILL INTANGIBLE ASSETS AN_3

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS (Details) - USD ($)	1 Months Ended
	Apr. 21, 2022	Jun. 30, 2023	Dec. 31, 2022	Apr. 21, 2021
Goodwill		$ 7,199,567	$ 7,199,567
IP/technology
Intangible asset				$ 438,000
Intangible asset useful life	7 years
Non-compete
Intangible asset				123,200
Intangible asset useful life	3 years
tradename/trademarks
Intangible asset				3,008,100
Intangible asset useful life	10 years
Boston Solar Acquisitions [Member]
Goodwill				6,785,416
Tangible assets				4,787,928
Total Liablities				(7,571,036)
Non-controlling Interest				(1,506,750)
Total consideration paid for 80.1% interest				$ 6,064,858

GOODWILL INTANGIBLE ASSETS AN_4

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS (Details 1) - Boston Solar Acquisition [Member] - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Revenue, net	$ 8,149,480	$ 5,333,803
Net loss	$ (1,339,901)	$ (3,348,902)

GOODWILL INTANGIBLE ASSETS AN_5

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS (Details 2)	6 Months Ended
	Jun. 30, 2023 USD ($)
Goodwill, beginning	$ 7,199,567
Impairment losses	0
Aggregate goodwill acquired	0
Goodwill, ending	7,199,567
Boston Solars [Member]
Goodwill, beginning	6,785,416
Impairment losses	0
Aggregate goodwill acquired	0
Goodwill, ending	6,785,416
Box Pure Airs [Member]
Goodwill, beginning	414,151
Impairment losses	0
Aggregate goodwill acquired	0
Goodwill, ending	$ 414,151

GOODWILL INTANGIBLE ASSETS AN_6

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS (Details 3) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Intangible assets, beginning	$ 3,291,242
Intanginle acquired	0
Less: Amortization	202,224	$ 83,094
Intangible asset, ending	3,089,018
IP/technology
Intangible assets, beginning	394,984
Intanginle acquired	0
Less: Amortization	31,284
Intangible asset, ending	363,700
Non-compete
Intangible assets, beginning	94,968
Intanginle acquired	0
Less: Amortization	20,532
Intangible asset, ending	74,436
tradename/trademarks
Intangible assets, beginning	2,801,290
Intanginle acquired	0
Less: Amortization	150,408
Intangible asset, ending	$ 2,650,882

GOODWILL INTANGIBLE ASSETS AN_7

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS (Details 4) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
GOODWILL INTANGIBLE ASSETS AND INVESTMENTS
2023 (Remainder)	$ 202,224
2024	404,448
2025	376,224
2026	363,384
2027	363,384
Thereafter	1,379,354
Total	$ 3,089,018	$ 3,291,242

GOODWILL INTANGIBLE ASSETS AN_8

GOODWILL INTANGIBLE ASSETS AND INVESTMENTS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended				6 Months Ended
	Aug. 09, 2022	Apr. 21, 2022	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
NET INCOME (LOSS)			$ (1,344,924)	$ (2,420,596)	$ (3,452,489)	$ (1,497,773)	$ (3,765,520)	$ (4,950,262)
Revenue			$ 8,149,480		$ 4,534,681		13,868,850	$ 6,086,223
Boston Solar Acquisitions [Member]
NET INCOME (LOSS)							(866,784)
Total consideration		$ 6,064,858
Fair value of stock		1,252,273
Issuance of promissory note with a fair value		897,306
Issuance of convertible promissory note		1,378,111
Holdback additional cash		250,000
Cash paid for acquisition		$ 2,287,168
Common stock shares		14,781,938
Acquisition related expenses		$ 587,000
Revenue							$ 13,362,071
Investments description	(i) make an investment in Frontline for a 13.3% membership interest in exchange for $100,000 of the Company’s shares (the number of shares determined by a 30-day Volume Weighted Average Price(“vwap”) calculation, which were subsequently fair valued on August 9, 2022); (ii) issue a promissory note to Frontline for $150,000 ; and (iii) purchase the remaining interest (86.7%) membership interest for a cash consideration of $500,000 minus any outstanding principal and interest outstanding under the promissory note, subject to certain closing conditions (the “Second Closing”). In the event that Second Closing does not occur then the promissory note would convert into an additional 6.6% membership interest of Frontline for a total ownership interest of 19.9% for the Company.

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended						3 Months Ended	6 Months Ended
	Feb. 07, 2023	Jun. 26, 2023	Mar. 31, 2023	Oct. 25, 2022	Apr. 21, 2022	Jul. 31, 2021	May 31, 2020	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Current portion of notes payable								$ 2,643,738	$ 2,643,738		$ 2,464,823
Current portion of notes payable								7,321,735	7,321,735		$ 6,748,396
Interest charge									23,826	$ 105,040
EnergyWyze [Member]
Fair value of purchase consideration								339,599	339,599
SBA Loan [Member]
Current portion of notes payable								27,778	27,778
Interest rate							3.75%
Long-term notes payable								122,222	122,222
Proceed from loan							$ 150,000
Monthly installment							$ 731
Debt instrument maturity period							30 years
Promissory Note [Member]
Current portion of notes payable								150,000	150,000
Debt instrument face amount	$ 284,760
Interest rate	12%
Monthly installment								31,893	$ 31,893
Interest charge	$ 34,171
Discount rate									25%
Number of trading days	10 days
Original issue discount amount	$ 30,510
Total payback to the holder									$ 318,931
OID Purchase Agreement [Member]
Current portion of notes payable								600,000	600,000
Interest rate				15%
Original Issue Discount				20%
Description of security purchase agreement				the Company entered a securities purchase agreement (the “OID Purchase Agreement”) with 622 Capital, LLC (“622 Capital”), whereby 622 Capital purchased from the Company, and the Company issued, (i) an aggregate principal amount of $600,000 of 20% original issue discount senior notes (each, a “Note” and collectively, the “Notes”), and (ii) 2,620,545 shares of common stock, par value $0.0001 per share, of the Company
Promissory Note additional [Member]
Current portion of notes payable								100,000	100,000
Debt instrument face amount		$ 118,650
Interest rate		12%
Monthly installment								14,765	$ 14,765
Interest charge		$ 14,238
Discount rate									25%
Number of trading days		10 days
Original issue discount amount		$ 13,640
Total payback to the holder									$ 132,888
Settlement and Release Agreement [Member] | Boston Solar [Member]
Current portion of notes payable								90,000	90,000
Long-term notes payable								260,000	260,000
Total payments			$ 500,000					150,000
Payments period			30 months
Purchase Agreements [Member] | Promissory Note [Member]
Current portion of notes payable								1,178,512	1,178,512
Debt instrument face amount						$ 1,580,000
Periodic payment principal due on October 31, 2022						$ 250,000
Interest bearing, rate						8%
Quarterly cash payments						$ 250,000
Minimum payment						$ 50,000
Purchase Agreement [Member]
Current portion of notes payable								4,882,353	4,882,353
Debt instrument face amount					$ 4,885,353
Percent of consideration paid					80.10%
Percent of maximum number of common stock					125%
Original issue discount percent					15%
Percent of warrant shares					100%
Seller Convertiable Notes [Member]
Convertible note					$ 976,016
Interest rate					12.50%
Current portion of notes payable								1,378,111	1,378,111
Fair value of note					$ 1,378,111
Debt instrument premium					409,095
Seller Notes Payable [Member]
Current portion of notes payable								739,918	739,918
Debt instrument face amount					1,000,000
Periodic payment principal due on October 31, 2022					250,000
Periodic principal amount due on October 31, 2023					500,000
Periodic payment principal due on April 30, 2023					250,000
Issuance of promissory note with a fair value					$ 897,306
Interest expenses period					18 years
Seller 36 months Notes Payable [Member]
Fair value of note					$ 1,252,272
Current portion of notes payable								811,271	811,271
Long-term notes payable								$ 536,992	$ 536,992
Unsecured seller note					$ 1,940,423
Number of trading days									60 days

LEASES (Details)

LEASES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
LEASES
2023	$ 194,360
2024	376,080
2025	372,094
2026	343,524
2027	219,364
Thereafter	0
Total	1,505,422
Less: interest	(203,620)
Present value of lease liabilities	1,301,802
Less: Current portion	(294,739)
Lease liability, net of current portion	$ 1,007,063	$ 1,039,207

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Apr. 21, 2022	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022
ROU Assets			$ 1,303,012	$ 1,295,690
Lease Liabilities			$ (1,301,802)
Boston Solar [Member]
Monthly operating lease payments minimum	$ 4,372
Monthly operating lease payments maximum	18,466
Vehicle leases minimum	594
Vehicle leases	1,241
Tools lease payments	1,285
Total lease expense		$ 194,358
ROU Assets	1,400,278
Lease Liabilities	$ (1,400,278)

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)					1 Months Ended			6 Months Ended
	Jun. 02, 2023	Jan. 13, 2023	Nov. 03, 2022	Apr. 07, 2022	Jun. 29, 2023	Apr. 17, 2023	Jan. 26, 2023	Jun. 30, 2023	Jun. 01, 2023	Apr. 28, 2023	Apr. 24, 2023	Apr. 10, 2023	Dec. 31, 2022
Preferred stock share undesignated and unissued								19,990,000					19,992,500
Common stock, Shares outstanding								1,740,939,685					114,127,911
Common stock, Shares issued								1,740,939,685					114,127,911
Common stock, Par value								$ 0.0001					$ 0.0001
Common stock, Shares authorized								5,000,000,000					5,000,000,000
Board Of Directors [Member]
Conversion of stock						10,571,000
Common stock, Shares issued						211,420,000
Consultant [Member]
Common stock issued for service, shares							10,000,000
Former Officer [Member]
Conversion of stock						27,118,665
Common stock, Shares issued						542,373,300
Chief Executive Officer [Member]
Conversion of stock						19,363,285
Common stock, Shares issued						387,265,700
Chief Financial Officer [Member]
Conversion of stock						12,175,000
Common stock, Shares issued						243,500,000
Registration Rights Agreement [Member] | Maximum [Member]
Common stock issued for service, amount							$ 500,000
Registration Rights Agreement [Member] | Minimum [Member]
Common stock issued for service, amount							$ 10,000
Class C Convertible Preferred Stock
Preferred stock share authorized								1,500					1,500
Annual dividend								3%
Description of material rights								On June 8, 2022, the Company amended the conversion rights so that each share of the Class C Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by the lesser of (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded volume weighted average price (“VWAP”) for the fifteen (15) trading days preceding a conversion
Preferred shares issued, shares								0					19
Preferred stock, Par value								$ 0.0001					$ 0.0001
Preferred stock, Shares outstanding								0					19
Stated value of preferred stock								1,200
Class D Convertible Preferred Stock
Preferred stock share authorized								2,000					2,000
Annual dividend								3%
Description of material rights								On June 8, 2022, the Company amended the conversion rights so that each share of the Class D Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion
Preferred shares issued, shares								1,750					2,000
Preferred stock, Par value								$ 0.0001					$ 0.0001
Preferred stock, Shares outstanding								1,750					2,000
Preferred Stock, Shares Subscribed but Unissued, Subscriptions Receivable								$ 1,200
Class A Preferred Stock
Conversion of stock						10,536,049
Common stock, Shares issued						210,720,980
Class D Preferred Stock
Conversion of stock	50				100
Common stock, Shares issued					6,091,371				2,479,339
Class E Preferred Stock
Common stock, Shares issued								403		128
Class E Convertible Preferred Shares [Member]
Preferred stock share authorized								5,000					2,500
Percent of dividend to pay				8%
Preferred shares issued, shares								2,323					2,323
Preferred stock, Par value			$ 1,200
Preferred stock, Shares outstanding								1,920					1,920
warrant to purchase common stock				4,129,091
Exercise price				$ 0.11
Subsequent financing			Subsequent Financing on a $1.00 for $1.00 basis
Class E Convertible Preferred Shares [Member] | GHS Purchase Agreement First Tranche [Member]
Shares purchased, shares		250	175	707
Shares purchased, amount		$ 1,000	$ 175,000	$ 707,000
Class E Convertible Preferred Shares [Member] | GHS Purchase Agreement Second Tranche [Member]
Shares purchased, shares			175	500
Shares purchased, amount			$ 175,000	$ 500,000
Class E Convertible Preferred Shares [Member] | GHS Purchase Agreement Third Tranche [Member]
Shares purchased, shares				293
Shares purchased, amount				$ 293,000
Class E Convertible Preferred Shares [Member] | GHS Purchase Agreement [Member]
Shares purchased, shares		10,000,000
Shares purchased, amount		$ 1,000		$ 1,500,000
Equity Finance Agreement One [Member]
Common stock, Shares issued											2,802,843
Equity Finance Agreement [Member]
Common stock, Shares issued												2,191,561
Class A Convertible Preferred Shares [Member]
Preferred stock share authorized								80,000,000
Preferred shares issued, shares								0					75,725,981
Preferred stock, Par value								$ 0.0001
Preferred stock, Shares outstanding								0					75,725,981
Class B Convertible Preferred Shares [Member]
Preferred stock share authorized								1,500
Preferred shares issued, shares								0					0
Preferred stock, Par value								$ 0.0001
Preferred stock, Shares outstanding								0					0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended
	Apr. 17, 2023	Jun. 30, 2023	Dec. 31, 2022
Accrued expenses, including accrued officer salaries		$ 243,286	$ 38,880
Common stock, share Issued		1,740,939,685	114,127,911
Former Officer And Related Family Members [Member]
Common stock, share Issued	542,373,300
Former Officer And Related Family Members [Member] | Class A Preferred Stock [Member]
Conrtible preferred stock	27,118,665
Chief Executive Officers [Member]
Common stock, share Issued	387,265,700
Chief Executive Officers [Member] | Class A Preferred Stock [Member]
Conrtible preferred stock	19,363,285
Chief Financial Officers [Member]
Common stock, share Issued	243,500,000
Chief Financial Officers [Member] | Class A Preferred Stock [Member]
Conrtible preferred stock	12,175,000
Member Of Board Of Directors [Member]
Common stock, share Issued	211,420,000
Member Of Board Of Directors [Member] | Class A Preferred Stock [Member]
Conrtible preferred stock	10,571,000

REVENUE CLASSES AND CONCENTRA_3

REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Revenue by product/service lines:
Retail	$ 479,830	$ 2,024,011
Distribution	1,845	2,649
Services	13,387,175	4,059,563
Total	13,868,850	6,086,223
Revenue by subsidiary:
Singlepoint (parent company)	10,699	15,060
Boston Solar	13,362,072	3,839,773
Box Pure Aire	467,635	2,005,860
Direct Solar America	10,800	108,386
DIGS	3,341	5,741
Energy Wyze	14,303	111,403
Total revenue	$ 13,868,850	$ 6,086,223

REVENUE CLASSES AND CONCENTRA_4

REVENUE CLASSES AND CONCENTRATIONS (Details Narrative) - Revenue [Member]	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Customer No [Member]
Percentages of revenue	10%
Customer One [Member]
Percentages of revenue		24%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative1) - USD ($)	1 Months Ended
	Jul. 20, 2023	Apr. 21, 2022
April 21, 2022
Debt instrument face amount		$ 1,000,000
Periodic payment principal due on October 31, 2022		250,000
Periodic principal amount due on October 31, 2023		500,000
Periodic payment principal due on April 30, 2023		$ 250,000
Subsequent Event [Member]
Description of reverse stock split	the Company effected a 1 for 400 reverse stock split of its common stock