SinglePoint (SING) 10-K/A 22 Aug 24 2023 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Aug. 19, 2024	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	SinglePoint Inc.
Entity Central Index Key	0001443611
Document Type	10-K/A
Amendment Flag	true
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		23,795,626
Entity Public Float			$ 37,778,391
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	000-53425
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-1240905
Entity Address Address Line 1	3104 East Camelback Road #2137
Entity Address City Or Town	Phoenix
Entity Address State Or Province	AZ
Entity Address Postal Zip Code	85016
City Area Code	888
Icfr Auditor Attestation Flag	false
Auditor Name	Turner, Stone & Company, L.L.P
Auditor Location	Dallas, Texas
Auditor Firm Id	76
Local Phone Number	682-7464
Security 12b Title	COMMON STOCK, $0.0001
Trading Symbol	SING
Security Exchange Name	CboeBZX
Entity Interactive Data Current	Yes
Amendment Description	The Company filed its Annual Report on Form 10-K for the year ended December 31, 2023. with the Securities and Exchange Commission (“SEC”) on July 19, 2024. This Amendment No. 1 on Form 10-K/A (“Amendment No. 1” or “Form 10-K/A”) is being filed to reflect the reclassification of inventory and unearned revenue (the “Reclassification”) in the consolidated balance sheet as December 31, 2023. The Reclassification is due to the Company performing an evaluation of its accounting for materials utilized in the completion of projects, which were previously netted with unearned revenues on a contract basis. Management determined the originally filed 10-K does not give full effect to the transactions, and the inventory and unearned revenues were understated at year end. On August 19, 2024, Management concluded its evaluation and determined that the identified errors required the filing of this 10-K/A, as further discussed in the accompanying consolidated financial statements included in this form 10-K/A.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS:
Cash	$ 758,622	$ 564,242
Accounts receivable, net	1,076,293	3,034,070
Prepaid expenses	1,422,844	261,622
Inventory, net	1,835,084	2,481,384
ASSETS
Contract assets	647	404,849
Notes receivable from related party	289,957	220,456
Total Current Assets	5,383,447	6,966,623
NON-CURRENT ASSETS:
Property, net	256,020	232,873
Right of use asset	1,391,700	1,295,690
Investment, at fair value	134,376	134,376
Intangible assets, net	2,886,794	3,291,242
Goodwill	7,199,567	7,199,567
Total Assets	17,251,904	19,120,371
CURRENT LIABILITIES:
Accounts payable	4,216,791	4,797,456
Accrued expenses, including accrued officer salaries	2,453,237	1,479,656
Current portion of convertible notes payable, net of debt discount	1,500,241	6,748,396
Unearned revenue	4,128,230	4,927,240
Lease liability, current portion	345,442	272,575
Advances from related party, current	22,656	657,404
Accrued preferred share dividends	0	224,760
Derivative liability	388,983	0
Current portion of notes payable, net of debt discount	1,920,778	2,464,823
Total Current Liabilities	14,976,358	21,572,310
LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion and debt discount	0	840,474
Lease liability, net of current portion	1,046,259	1,039,207
Advances from related party, net of current portion	0	400,897
Long-term notes payable, net of current portion and debt discount	346,113	145,357
Total Liabilities	16,368,730	23,998,245
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, par value $0.0001; 192,307,693 and 5,000,000,000 shares authorized as December 31, 2023 and 2022, respectively; 4,351,638 and 10,974 shares issued and outstanding as of December 31, 2023 and 2022, respectively	434	0
Additional paid-in capital	103,879,988	85,908,728
Accumulated deficit	(102,634,869)	(95,236,339)
Total Singlepoint Inc. stockholders' equity (deficit)	1,245,653	(9,320,038)
Non-controlling interest	(362,479)	212,164
Total Stockholders' Equity (Deficit)	883,174	(9,107,874)
Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit)	17,251,904	19,120,371
Previously Reported [Member]
CURRENT ASSETS:
Inventory, net	619,926
ASSETS
Total Current Assets	4,168,289
NON-CURRENT ASSETS:
Total Assets	16,036,746
STOCKHOLDERS' EQUITY (DEFICIT)
Accumulated deficit	(102,136,773)	(95,236,339)
Total Singlepoint Inc. stockholders' equity (deficit)	1,743,749	(9,320,038)
Total Stockholders' Equity (Deficit)	1,381,270	(9,107,874)
Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit)	16,036,746
Class A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	100	7,573
Class B Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	0
Class C Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	0
Class D Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	2,400,000
Class E Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	$ 0	$ 1,830,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Common stock, Par value	$ 0.0001	$ 0.0001
Common stock, Shares authorized	192,307,693	5,000,000,000
Common stock, Shares issued	4,351,638	10,974
Common stock, Shares outstanding	4,351,638	10,974
Class B Convertible Preferred Stock [Member]
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 C Convertible Preferred Stock [Member]
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 [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	2,000	2,000
Preferred stock, Shares Issued	0	2,000
Preferred stock, Shares outstanding	0	2,000
Class E Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	5,000	5,000
Preferred stock, Shares Issued	0	1,920
Preferred stock, Shares outstanding	0	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	1,000,000	75,725,981
Preferred stock, Shares outstanding	1,000,000	75,725,981

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CONSOLIDATED STATEMENTS OF OPERATIONS
REVENUE	$ 26,319,863	$ 21,786,149
Cost of revenue	19,147,087	15,461,282
Gross profit	7,172,776	6,324,867
Selling, general and administrative expense ("SG&A")	23,259,353	13,109,333
LOSS FROM OPERATIONS	(16,086,577)	(6,784,466)
OTHER INCOME (EXPENSE):
Interest expense	(1,477,380)	(234,169)
Amortization of debt discounts	(656,951)	(1,376,934)
Impairment of goodwill	0	(1,315,973)
Other income	275,780	384,008
Loss on conversion of preferred stock to common	(1,394,817)	0
Gain on change in fair value of derivative liability securities	735,127	0
Financing costs	(1,928,028)	0
Gain on settlement of debt	1,766,183	125,001
Other expense, net	(2,680,086)	(2,418,067)
LOSS BEFORE INCOME TAXES	(18,766,663)	(9,202,533)
Income taxes	0	0
NET LOSS	(18,766,663)	(9,202,533)
Loss attributable to non-controlling interests	574,643	349,856
NET LOSS ATTRIBUTABLE TO SINGLEPOINT INC.	(18,192,020)	(8,852,677)
Deemed dividends - Series A Preferred shares	10,568,730	0
NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS	$ (7,623,290)	$ (8,852,677)
Loss per share available to common stockholders - basic and diluted	$ (26.82)	$ (806.71)
Weighted average shares outstanding - basic and diluted	284,276	10,974

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - 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	5,652
Balance, amount at Dec. 31, 2021	$ (3,638,731)	$ 5,635	$ 0	$ 0	$ 0	$ 83,459,267	$ (86,158,902)	$ (944,731)
Issuance of common shares for services and closing costs, shares					1,431
Issuance of common shares for services and closing costs, amount	1,502,513	0	0	0	$ 0	1,502,513	0	0
Issuance of common shares for cash, shares					989
Issuance of common shares for cash, amount	767,233	0	0	0	$ 0	767,233	0	0
Issuance of common shares related to debt issuance, shares					252
Issuance of common shares related to debt issuance, amount	0	0	0	0	$ 0	0	0	0
Issuance of common shares for convertible debt, shares					65
Issuance of common shares for convertible debt, amount	45,277	0	0	0	$ 0	45,277	0	0
Issuance of common shares for investment, shares					103
Issuance of common shares for investment, amount	134,376	$ 0	$ 0	$ 0	$ 0	134,376	0	0
Conversion of preferred shares, shares		(627,034)	(48)	(741)	2,482
Conversion of preferred shares, amount	0	$ (62)	$ 0	$ 0	$ 0	62	0	0
Issuance of preferred shares, shares		20,000,000
Issuance of preferred shares, amount	2,000	$ 2,000	0	0	0	0	0	0
Accrued preferred stock dividend	(224,760)	0	0	0	0	0	(224,760)	0
Effect of acquisition on non-controlling interest	1,506,751	0	0	0	0	0	0	1,506,751
Net loss	(9,202,533)	$ 0	0	$ 0	$ 0	0	(8,852,677)	(349,856)
Balance, shares at Dec. 31, 2022		75,725,981		19	10,974
Balance, amount at Dec. 31, 2022	(9,107,874)	$ 7,573	0	$ 0	$ 0	85,908,728	(95,236,339)	212,164
Issuance of common shares for cash, shares					21,371
Issuance of common shares for cash, amount	334,883	$ 0	0	$ 0	$ 2	334,881	0	0
Conversion of preferred shares, shares		(80,199,999)		(53)	277,346
Conversion of preferred shares, amount	480,000	$ (8,020)	0	$ 0	$ 27	487,993	0	0
Accrued preferred stock dividend	224,760	0	0	0	0	0	224,760	0
Net loss	(18,766,663)	0	0	0	$ 0	0	(18,192,020)	(574,643)
Issuance of common shares for services, shares					1,412,639
Issuance of common shares for services, amount	3,937,939	0	0	0	$ 142	3,937,797	0	0
Issuance of common shares for acquisition and related expenses, shares					2,801
Issuance of common shares for acquisition and related expenses, amount	216,118	0	0	0	$ 0	216,118	0	0
Sale of common shares through registered offering, shares					800,000
Sale of common shares through registered offering, amount	3,087,264	0	0	0	$ 80	3,087,184	0	0
Conversion of debt and accrued interest into common, shares					1,085,915
Conversion of debt and accrued interest into common, amount	3,719,210	0	0	0	$ 109	3,719,101	0	0
Conversion of debt into pre-funded common stock warrants	4,428,796	0	0	0	0	4,428,796	0	0
Conversion of preferred shares into pre-funded common stock warrants	5,728,597	0	0	0	$ 0	5,728,597	0	0
Exercise of pre-funded warrants, shares					617,900
Exercise of pre-funded warrants, amount	0	$ 0	0	$ 0	$ 62	(62)	0	0
Issuance of preferred shares for services, shares		5,474,018		34
Issuance of preferred shares for services, amount	6,487,326	$ 547	0	$ 0	0	6,486,779	0	0
Deemed dividends	0	0	0	0	0	(10,568,730)	10,568,730	0
Settlement of derivative liability	112,818	0	0	0	$ 0	112,818	0	0
Rounding adjustment in connection with reverse split, shares					122,692
Rounding adjustment in connection with reverse split, amount	0	$ 0	0	0	$ 12	(12)	0	0
Balance, shares at Dec. 31, 2023		1,000,000			4,351,638
Balance, amount at Dec. 31, 2023	$ 883,174	$ 100	$ 0	$ 0	$ 434	$ 103,879,988	$ (102,634,869)	$ (362,479)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint Inc. stockholders	$ (18,192,020)	$ (8,852,677)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss attributable to non-controlling interests	(574,643)	(349,856)
Common stock issued for acquisition and related expenses	216,118	0
Common stock issued for services	2,573,081	1,502,513
Preferred stock issued for services	6,487,326	2,000
Inventory obsolescence	498,096	0
Bad debt expense	331,622	178,958
Depreciation	276,847	216,623
Amortization of intangibles	404,448	312,543
Amortization of debt discounts	656,951	1,376,934
Amortization of deferred compensation	0	120,747
Gain on change in fair value of derivative liability	(735,127)	0
Goodwill impairment charge	0	1,315,973
Gain on debt settlement	(1,766,183)	(125,001)
Financing costs	1,928,028	0
Loss from conversion of preferred stock into pre-funded warrant	1,394,817	0
Changes in operating assets and liabilities (net of acquisitions):
Accounts receivable	1,626,154	(1,272,320)
Prepaid expenses	203,636	(9,812)
Inventory	(148,204)	(844,213)
Contract assets	404,202	(160,549)
Accounts payable	(580,663)	1,364,352
Accrued expenses	1,851,820	(53,062)
Unearned revenue	(798,992)	1,122,013
NET CASH USED IN OPERATING ACTIVITIES	(3,646,278)	(4,164,983)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired	0	(1,272,320)
Cash paid for notes receivable from related party	(69,500)	(157,000)
Cash paid for property	(105,900)	(92,922)
NET CASH USED IN INVESTING ACTIVITIES	(175,400)	(1,522,242)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	3,422,147	767,233
Proceeds from advances from related party	150,637	275,878
Proceeds from notes payable	49,980	552,085
Proceeds from issuance of convertible notes	680,000	3,777,500
Payments on advances from related party	(147,113)	(185,470)
Payments on convertible notes payable	(312,716)	0
Payments on capital lease obligations	(210,185)	(202,982)
Payments on notes payable	(200,472)	(754,262)
Proceeds from sale of preferred stock - Class E	583,780	1,830,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	4,016,058	6,059,982
NET CHANGE IN CASH	194,380	372,757
Cash at beginning of year	564,242	191,485
Cash at end of year	758,622	564,242
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	20,503	169,055
Income tax paid	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Recognition of new right of use assets and lease liabilities	0	66,969
Exercise of pre-funded warrants into common stock	62	0
Deemed dividend on Class A preferred stock	10,568,730	0
Common stock issued for purchase of investment	0	134,376
Common stock issued for conversion of debt and accrued interest	0	45,277
Settlement of derivative liability	112,818	0
Rounding adjustment in connection with reverse split	12	0
Accrued preferred stock dividends and other	224,760	2,581
Recognition of new right of use assets and lease liabilities other	290,104	0
Recognition of debt discount related to derivative liability	285,371	0
Common stock issued for prepaid services	$ 1,364,858	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 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 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”) and subsequently purchased the remaining 49% ownership on October 1, 2023. 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 100% 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 business 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 control 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 accompaning consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of December 31, 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 accompanying consolidated 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 December 31, 2023, the Company had $758,622 in cash. The Company’s net loss incurred for the year ended December 31, 2023, was $ 18,192,020 9,592,911 The Company’s ability to continue in existence is dependent on the Company’s ability to develop the Company’s 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	12 Months Ended
	Dec. 31, 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 Restatement of Previously Issued Financial Statements Subsequent to the issuance of the consolidated financial statements as of and for the year ended December 31, 2023, the Company performed an evaluation of its accounting for materials utilized in the completion of projects, which were previously netted with unearned revenues on a contract basis. Management determined the previously issued consolidated financial statements did not give full effect to the transactions, and the inventory and unearned revenues were understated at year end. Management concluded its evaluation and determined that the identified errors required the restatement of the accompanying consolidated financial statements. The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported consolidated balance sheets, consolidated statements of operations, consolidated statements of stockholders’ equity (deficit), and consolidated statements of cash flows for the period ended December 31, 2023. As Reported Adjustment As Restated Consolidated Balance Sheet as of December 31, 2023 Inventory $ 619,926 $ 1,215,158 $ 1,835,084 Total Current Assets 4,168,289 1,215,158 5,383,447 Total Assets 16,036,746 1,215,158 17,251,904 Unearned revenue 2,414,976 1,713,254 4,128,230 Total Current Liabilities 13,263,104 1,713,254 14,976,358 Total Liabilities 14,655,476 1,713,254 16,368,730 Accumulated deficit (102,136,773 ) (498,096 ) (102,634,869 ) Total SinglePoint Inc. stockholders' equity (deficit) 1,743,749 (498,096 ) 1,245,653 Total Stockholders' Equity (Deficit) 1,381,270 (498,096 ) 883,174 Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit) 16,036,746 1,215,158 17,251,904 Consolidated Statement of Operations for the Year Ended December 31, 2023 Cost of revenue $ 18,648,991 $ 498,096 $ 19,147,087 Gross profit 7,670,872 (498,096 ) 7,172,776 Loss From Operations (15,588,481 ) (498,096 ) (16,086,577 ) Loss Before Income Taxes (18,268,567 ) (498,096 ) (18,766,663 ) Net Loss (18,268,567 ) (498,096 ) (18,766,663 ) Net Loss Attributable to SinglePoint Inc. (17,693,924 ) (498,096 ) (18,192,020 ) Net Loss Available for Common Stockholders (7,125,194 ) (498,096 ) (7,623,290 ) Loss per share available to common stockholders - basic and diluted (25.06 ) (1.75 ) (26.82 ) Consolidated Statement of Cash Flows for the Year Ended December 31, 2023 Net loss attributable to SinglePoint Inc. stockholders $ (17,693,924 ) $ (498,096 ) $ (18,192,020 ) Inventory obsolescence - 498,096 498,096 Inventory 1,861,458 (1,713,254 ) 148,204 Unearned revenue (2,512,246 ) 1,713,254 (798,992 ) Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of December 31, 2023 and 2022, and for the years then ended, and the accounts of Boston Solar as of December 31, 2023, and the period from April 21, 2022 (acquisition date) through December 31, 2022. All significant intercompany transactions have been eliminated in consolidation. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with US GAAP 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 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 amounts have been reclassified to conform to the 2023 presentation. Reverse Stock-splits On July 20, 2023, the Company affected a 1 for 400 reverse stock split of the Company’s 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. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. On December 14, 2023, the Company affected a 1 for 26 reverse stock split of the Company’s common stock, and a proportionate related reduction in the number of the Company’s authorized shares of Common Stock from 5,000,000,000 to 192,307,693. At the effective time of the reverse stock split, every 26 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. 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. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. All disclosures of common shares and per common share data in the accompanying consolidated financial statements and related notes reflect these reverse stock splits for all periods presented. Cash The Company considers all highly-liquid investments with an original maturity of ninety days or less at the time of purchase to be cash equivalents. There were no cash equivalents at December 31, 2023 and 2022. The Company also maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had $279,542 of deposits in excess of amounts insured by the FDIC as of December 31, 2023. Revenues The Company records revenue under the adoption of 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, Singlepoint (parent company)), (2) Distribution (DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar, 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 (6) EnergyWyze Retail Sales. Distribution Revenue. ’ Services Revenue. Returns and other adjustments Construction Contract Performance Obligations, Revenues and Costs The Company recognizes revenue upon completion. 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 is net of an allowance for credit losses of $375,414 and $51,706 as of December 31, 2023 and 2022, respectively. During the twelve months ended December 31, 2023 and 2022, the Company wrote off $120,405 and $0, 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 $ 761,662 Accrued Warranty and Production Guarantee Liabilities As a standard practice, the Company warranties its labor for ten years from the completion date of their 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 the Accounting Standards Committee (“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. For the years ended December 31, 2023 and 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 years ended December 31, 2023 and 2022. A reconciliation of the weighted average shares outstanding used in basic and diluted earnings per share computation is as follows: Year Ended December 31, 2023 2022 Numerator: Net loss available for common stockholders $ ( 7,623,290 ) $ (8,852,677 ) Denominator: Weighted-average shares to compute basic earnings per share 284,276 10,974 Class D preferred stock, including preferred dividends - - Class E preferred stock, including preferred dividends - - Convertible notes - - Warrants - - Weighted-average shares to compute diluted earnings per share 284,276 10,974 Loss per share: Basic $ ( 26.82 ) $ (806.71 ) Diluted $ ( 26.82 ) $ (806.71 ) 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 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. The Company did not have any Level 1 or Level 2 assets and liabilities at December 31, 2023 or 2022. The derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the years ended December 31, 2023 and 2022: Balance - January 1, 2022 $ - Additions - Change in fair value - Balance - December 31, 2022 $ - Additions 1,236,928 Settlement (112,818 ) Change in fair value (735,127 ) Balance - December 31, 2023 $ 388,983 During 2023 the Company issued note payable agreements (Note 5) which contained default provisions that contain a conversion feature meeting the definition of a derivative liability which therefore require bifurcation. At December 31, 2023, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $2.15; risk-free interest rates ranging from 5.26% to 5.60%; expected volatility of the Company’s common stock ranging from 273% to 345%; exercise prices of $1.26; and terms from one to seven months. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, (“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 the Company’s consolidated financial position or consolidated results of operations upon adoption. In September 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 year ended December 31, 2023. Subsequent Events Other than the events described in Note 12, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the consolidated

CONTRACT ASSETS

CONTRACT ASSETS	12 Months Ended
	Dec. 31, 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 December 31, 2023 and December 31, 2022: 2023 2022 Deferred costs $ 404,849 $ 311,911 Estimated earnings - - Total deferred costs and estimated earnings on uncompleted contracts 404,849 311,911 Billings to date (404,202 ) 92,938 Deferred costs and estimated earnings in excess of related billings on uncompleted contracts $ 647 $ 404,849 Deferred costs include permitting costs to fulfill contracts on installations in progress.

ACQUISITIONS, GOODWILL, INTANGI

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS	12 Months Ended
	Dec. 31, 2023
ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS
ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	NOTE 4 – ACQUISITIONS, 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 2022 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 $19,124,124 and net loss of $332,995 related to Boston Solar for the period from the April 21, 2022 acquisition date through December 31, 2022 are included in the Company’s consolidated statement of operations for the year ended December 31, 2022. 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, 2021. 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: Year Ended December 31, 2023 2022 Revenue, net $ 26,319,863 $ 27,385,051 Net loss $ (18,192,020 ) $ (9,609,240 ) Goodwill The following table presents details of the Company’s goodwill as of December 31, 2023 and 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 December 31, 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 to assess impairment. A discounted cash flow analysis requires various judgmental assumptions to be made including 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 December 31, 2023 and 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 62,568 300,816 41,064 404,448 Balances at December 31, 2023 $ 332,416 $ 2,500,474 $ 53,904 $ 2,886,794 Estimated amortization expense: Year Ending December 31, 2024 $ 404,448 2025 376,224 2026 363,384 2027 363,384 2028 363,384 Thereafter 1,015,970 Total $ 2,886,794 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	12 Months Ended
	Dec. 31, 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 Other Convertible Notes Payable Purchase Agreement Seller Note Payable in Shares Seller Convertible Note Promissory Note Promissory Note 2 Promissory Note 3 . Promissory Note 4 Promissory Note 5

LEASES

LEASES	12 Months Ended
	Dec. 31, 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 $4,789 to $20,231 and end September 2027. Vehicle leases range from $549 to $1,241 per month, and their end dates from June 2024 to September 2026. Tools lease payments are $1,285 per month and end March 2027. Total lease expense for the year ended December 31, 2023 was $389,120. 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 2024 $ 441,118 2025 437,132 2026 408,562 2027 277,852 2028 25,896 Total 1,590,560 Less: Interest (198,859 ) Present value of lease liabilities 1,391,701 Less: Current portion (345,442 ) Lease liability, net of current portion $ 1,046,259

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2023
STOCKHOLDERS' EQUITY (DEFICIT)
STOCKHOLDERS EQUITY	NOTE 7 - STOCKHOLDERS’ EQUITY Class A Convertible Preferred Shares As of December 31, 2023 and 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 1,000,000 and 75,725,981 shares were issued and outstanding as of December 31, 2023 and 2022, respectively. Each share of Class A Stock is convertible at any time into one tenth (1/10) share of common stock. No dividends are payable unless declared by the Board of Directors. On April 17, 2023, all of the then 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 December 31, 2023 and 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 December 31, 2023, and 2022. Class C Convertible Preferred Stock As of December 31, 2023 and 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 December 31, 2023 and 2022, respectively. Class D Convertible Preferred Shares As of December 31, 2023 and 2022, the Company had authorized 2,000 shares of Class D Preferred Stock, of which 0 and 2,000 shares were issued and outstanding as of December 31, 2023 and 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 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 September 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) $42.20; and (b) where applicable, a fixed price equaling 100% of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion. Class E Convertible Preferred Shares As of December 31, 2023 and 2022, the Company had authorized 5,000 and 2,500 shares, respectively, of Class E Preferred Stock, of which 0 and 1,920 shares were issued and outstanding as of December 31, 2023 and 2022, respectively. The Company shall pay a dividend of 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 Subsequent Financing Undesignated Preferred Shares As of December 31, 2023 and 2022, a total of 19,990,000 and 19,992,500 shares, respectively, of preferred stock remain undesignated and unissued. Common Stock As of December 31, 2023 and 2022, the Company’s authorized common stock was 192,307,693 and 5,000,000,000 shares, at $0.0001 par value per share, respectively, with 4,351,638 and 10,974 shares issued and outstanding as of December 31, 2023 and 2022, respectively. On July 20, 2023, the Company affected a 1 for 400 reverse stock split of the Company’s 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. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. On December 14, 2023, the Company affected a 1 for 26 reverse stock split of the Company’s common stock, and a proportionate related reduction in the number of the Company’s authorized shares of Common Stock from 5,000,000,000 to 192,307,693. At the effective time of the reverse stock split, every 26 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. 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. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. 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 80% 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 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 year ended December 31, 2023 On January 4, 2023, the Company issued 481 shares of common stock to a board member of the Company in exchange for conversion of 200,000 shares of Class A Preferred Stock. On January 24, 2023, the Company issued 113 shares of common stock to GHS in exchange for 52 shares of Class C Preferred Stock. On February 3, 2023, the Company issued 145 shares of common stock as payment of principal on the seller note payable. On February 6, 2023, the Company issued 61 shares of common stock related to an exclusivity agreement. On February 9, 2023, the Company issued 567 shares of common stock to the family member of a former officer in exchange for conversion of 236,000 shares of Class A Preferred Stock. On February 22, 2023, the Company issued 220 shares of common stock to GHS in exchange for 100 shares of Class D Preferred Stock. On March 22, 2023, the Company issued 141 shares of common stock pursuant to the Equity Financing Agreement. On April 10, 2023, the Company issued 211 shares of common stock pursuant to the Equity Financing Agreement. On April 17, 2023, the Company issued 52,151 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 37,237 shares and 23,413 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 20,329 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 20,262 shares of common stock in exchange for 10,536,049 shares of Class A Preferred Stock. On April 24, 2023, the Company issued 270 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 238 shares of common stock in exchange for 50 shares of Class D Preferred Stock. On June 29, 2023, the Company issued 586 shares of common stock in exchange for 100 shares of Class D Preferred Stock. On July 20, 2023, the Company issued 569 shares of common stock to directly owned shareholders for rounding up of shares related to reverse share split. On July 21, 2023, the Company issued 1,644 shares of common stock for services and acquisition expenses. On August 7, 2023, the Company issued 108,823 shares of common stock to shareholders in street name for rounding up of shares related to the reverse share split. On September 5, 2023, the Company issued 4,208 shares of common stock in exchange for 100 shares of Series D Preferred Stock. On October 10, 2023, the Company issued 2,371 shares of common stock in exchange for 49% of Box Pure Air. On October 19, 2023, the Company issued 5,569 shares of common stock in exchange for 50 shares of Class D Preferred Stock. On various dates in October 2023, the Company issued 7,551 shares of common stock in exchange for conversion of debt. On October 19, 2023, the Company issued 8,805 shares of common stock pursuant to the Equity Financing Agreement. On November 9, 2023, the Company issued 3,466 shares of common stock pursuant to the Equity Financing Agreement. On November 21, 2023, the Company issued 18,319 shares of common stock in exchange for conversion of debt. On November 29, 2023, the Company issued 8,479 shares of common stock pursuant to the Equity Financing Agreement. On December 19, 2023, the Company issued 800,000 shares of common stock for cash pursuant to a registered direct offering. On various dates in December 2023, the Company issued 1,411,365 shares of common stock for services. On various dates in December 2023, the Company issued 802,124 shares of common stock in exchange for conversion of debt. On various dates in December 2023, the Company issued 987,315 shares of common stock resulting from the exercise of pre-funded warrants. Warrants On December 14, 2023, SinglePoint Inc. entered into an underwriting agreement with Alexander Capital, LP, as representative of the underwriters party thereto (together, with the Representative, the “ Underwriters Offering Firm Shares Underwriter Warrants The Company entered into conversion agreements with the holders of the Company’s outstanding shares of Class D preferred stock and Class E preferred stock under which such holders agreed to convert all their shares into Common Stock as of December 15, 2023. As a result of the conversions, in connection with the Offering, the Company issued approximately 1,533,388 shares of its Common Stock, with a portion of such shares issuable upon the exercise of pre-funded warrants that were issued to the holder in lieu of shares of Common Stock. The pre-funded warrants require the payment of an additional $0.01 per warrant and the written notice of exercise to the Company to convert the pre-funded warrant into one share of the common stock of the Company. At December 31, 2023, there were 2,971,410 pre-funded warrants issued and outstanding. At December 31, 2023, there were 4,394,119 warrants issued and outstanding related to the Purchase Note (see Note 5 – Notes Payable) with an exercise price of $520 per share. At December 31, 2023, there were 397 warrants issued and outstanding related to GHS with an exercise price of $1,144 per share.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS In December 2023, all of the debt and accrued interest related to a former officer of the Company were converted into 269,921 shares of common stock with terms consistent with non-related party debt conversions. In December 2023, debt and accrued interest of $336,258 related to a former officer of Boston Solar was converted into common shares. As of December 31, 2023, the chief executive officer of the Company and an officer of a subsidiary had advanced to the Company $12,086 and $10,570, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 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. Seller Note Payable 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	12 Months Ended
	Dec. 31, 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: Year Ended December 31, 2023 Year Ended December 31, 2022 Revenue by product/service lines: Retail $ 724,172 $ 2,309,535 Distribution 1,845 2,931 Services 25,593,846 19,473,683 Total $ 26,319,863 $ 21,786,149 Revenue by subsidiary: Singlepoint (parent company) $ 14,698 $ 26,888 Boston Solar 25,559,983 19,124,124 Box Pure Air 704,540 2,277,732 Non-Core 40,642 357,405 Total $ 26,319,863 $ 21,786,149 No customers comprised 10% or greater of the Company's revenue for the years ended December 31, 2023 and 2022. No customer comprised 10% or greater of the Company’s accounts receivable as of December 31, 2023. One customer comprised 27% of the Company’s accounts receivable as of December 31, 2022.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
INCOME TAXES
INCOME TAXES	NOTE 11 – INCOME TAXES The components of income tax expense for the years ended December 31, 2023, and 2022 consist of the following: 2023 2022 Federal tax statutory rate 21.0 % 21.0 % Permanent differences (14.1 )% (6.8 )% Temporary differences 0.5 % (5.9 )% Valuation allowance (7.4 )% (8.3 )% Effective rate 0 % 0 % Significant components of the Company’s estimated deferred tax assets and liabilities as of December 31, 2023 and 2022 are as follows: 2023 2022 Deferred tax assets: Net operating loss carryforwards $ 5,600,000 $ 3,700,000 Temporary differences 90,000 (520,000 ) Total deferred tax asset 5,510,000 3,180,000 Valuation allowance (5,510,000 ) (3,180,000 ) $ - $ - The Company has net operating losses (“NOLs”) as of December 31, 2023, of approximately $26.8 million for federal tax purposes, which will expire in varying amounts through 2043. The Company may be able to utilize its NOLs to reduce future federal and state income tax liabilities. However, these NOLs are subject to various limitations under Internal Revenue Code ("IRC") Section 382. IRC Section 382 limits the use of NOLs to the extent there has been an ownership change of more than 50 percentage points. In addition, the NOL carry-forwards are subject to examination by the taxing authority and could be adjusted or disallowed due to such exams. Although the Company has not undergone an IRC Section 382 analysis, it is possible that the utilization of the NOLs could be substantially limited. The Company has no tax provision for the years ended December 31, 2023 and 2022 due to the net losses and full valuation allowances against net deferred tax assets.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS Acquisition of Remaining Interest in Boston Solar On January 1, 2024, the Company entered into an agreement with the owner of 19.9% of Boston Solar (“Minority Owner”) pursuant to which the Company agreed to purchase the 19.9% of Boston Solar from the Minority Owner in exchange for: (i) a six (6) month convertible note in the amount $275,000; and (ii) a twelve (12) month convertible note in the amount $275,000. Additionally, the Company agreed to convert the Seller Note Payable in Shares (which is owned by the Minority Owner) into common shares of the Company as a price of $3.50 per share which would result in approximately 504,006 common shares. As a result of the transaction, the Company owns 100% of Boston Solar. Exchange Agreements On February 22, 2024, the Company and Bucktown Capital, LLC, a Utah limited liability company (“Lender”), entered into an Exchange Agreement, dated February 16, 2024 (the “Exchange Agreement”), pursuant to which the Company and Lender agreed to (i) partition a new promissory note (the “Partitioned Note”) from that certain promissory note dated July 13, 2021 in the original principal amount of $1,580,000 (the “Original Note”) and then cause the outstanding balance of the Original Note to be reduced to $95,000; and (ii) exchange the Partitioned Note for the delivery of the 296,652 shares of Company’s common stock, par value $0.0001. On May 21, 2024 and May 22, 2024, the Company and the Lender entered into a series of exchange agreements, pursuant to which the Company and Lender agreed to (i) partition new promissory notes from that certain promissory note dated July 13, 2021 in the original principal amount of $1,580,000 and then cause the outstanding balance of the Original Note to be reduced by $360,000; and (ii) exchange the Partitioned Notes for the delivery of an aggregate amount of 2,518,186 shares of the Company’s Common Stock, par value $0.0001. On May 29, 2024 and May 30, 2024, the Company and the Lender, entered into a series of exchange agreements, pursuant to which the Company and Lender agreed to (i) partition new promissory notes from that certain promissory note dated July 13, 2021 in the original principal amount of $1,580,000 and then cause the outstanding balance of the Original Note to be reduced by $423,500; and (ii) exchange the Partitioned Notes for the delivery of an aggregate amount of 2,935,557 shares of the Company’s Common Stock, par value $0.0001. On June 18, 2024, the Company and the Lender, entered into an exchange agreement pursuant to which the Company and Lender agreed to (i) partition a new promissory note from that certain promissory note dated July 13, 2021 in the original principal amount of $1,580,000 and then cause the outstanding balance of the Original Note to be reduced by approximately $133,912; and (ii) exchange the Partitioned Note for the delivery of an aggregate amount of 1,077,851 shares of the Company’s common stock, par value $0.0001. There is no principal amount outstanding on the Original Note following the consummation of the transaction pursuant to the Exchange Agreement. Securities Purchase Agreements On February 23, 2024, the Company entered into Securities Purchase Agreements, that were effective February 27, 2024, with 1800 Diagonal Lending LLC, an accredited investor (“DL”) pursuant to which the Company issued to DL a Promissory Note (the “DL Note 1”) in the aggregate principal amount of $156,000 with an original issue discount of $26,000 resulting in net proceeds to the Company of $125,000, and a second Promissory Note (the “DL Note 2” and collectively with DL Note 1 the “DL Notes”) in the aggregate principal amount of $163,585 with an original issue discount of $18,819.66 resulting in net proceeds to the Company of $125,000. The DL Notes have maturity dates of November 30, 2024, and the Company has agreed to pay interest on the unpaid principal balance of the DL Note 1 at the rate of 15% per annum, and 12% per annum on the DL Note 2, from the date on which the DL Notes were issued, respectively. A one-time interest charge of 15% or $23,400, and 12% or $19,630 were applied on the issuance dates of the DL Note 1 and DL Note 2, respectively, to the principal amounts owed under the DL Notes. The Company has right to accelerate payments or prepay in full the DL Notes at any time with no prepayment penalty. The DL Notes are not secured by any collateral or any assets of the Company. The outstanding principal amount of the DL Notes may be converted into shares of the Company’s common stock, par value $0.0001 per share (the “Common Stock”) in the event of default (missed payment). In the event of default under the DL Notes, DL may convert the DL Notes into shares of the Company’s common stock at a conversion price equal to 75% of the lowest trading price during the 10-day period immediately preceding the date of conversion. In addition, upon the occurrence and during the continuation of an event of default, the DL Notes shall become immediately due and payable, and the Company shall pay to DL in full satisfaction of its obligations under the DL Notes, and the Default Amount (as defined in the DL Notes) as set forth in the DL Notes. In no event shall DL be allowed to affect a conversion of the DL Notes into Common Stock if such conversion, along with all other shares of Company Common Stock beneficially owned by DL and its affiliates would exceed 4.99% of the outstanding shares of the Common Stock of the Company. The issuances of the DL Notes were made in reliance upon the exemption from the registration requirements of the Securities Act of 1933, as amended (the “Act”), pursuant to Section 4(a)(2) of the Act. Listing Qualifications Notification Letters On February 28, 2024, the Company received a notification letter from the Listing Qualifications Department of The Cboe BZX Exchange, Inc. (“Cboe BZX”) notifying the Company that its Common Stock did not maintain a minimum bid price of $1 over thirty (30) consecutive business days as required by Cboe BZX Listing Rule 14.9(e)(1)(B) (the “Minimum Bid Price Requirement”). The receipt of the Cboe notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” This determination starts a 180-day period ending on August 26, 2024, for the Company to comply with the Minimum Bid Price Requirement. If at any time before August 26, 2024, the closing bid price of the Company's Common Stock is at least $1 for a minimum of 10 consecutive business days, unless the Cboe BZX exercises its discretion to extend this 10 day period, the Company will be deemed to have regained compliance with the Minimum Bid Price Requirement, following which, Cboe BZX will provide a written confirmation of compliance and the matter will be closed. In the event that the Company does not regain compliance by August 26, 2024, the Company may be eligible for an additional 180 calendar day grace period provided that it meets the applicable market value of publicly held shares required for continued listing and other applicable standards for initial listing of its Common Stock on the Cboe BZX (other than the Minimum Bid Price Requirement). To be eligible, the Company will also need to provide a written notice of its intention to cure the deficiency during this second compliance period. If the Company does not regain compliance with the Minimum Bid Price Requirement during the second 180 calendar day grace period, and is ineligible for an additional grace period, Cboe BZX will provide written notice that the Common Stock of the Company is subject to delisting from the Cboe BZX. In that event, the Company may appeal the determination to a Cboe BZX hearings panel. On April 17, 2024, the Company received a notification letter from the Listing Qualifications Department of the Cboe BZX notifying the Company that the Company did not timely file its Form 10-K for the year ended December 31, 2023 within the 15-day grace period (as set forth in the Form 12b-25 filed with the Securities and Exchange Commission on April 2, 2024) as required by Cboe BZX Listing Rule 14.6(c)(1) (the “Timely Filing Requirement”). The receipt of the Cboe BZX notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Cboe BZX notification letter indicated that the Company has until June 16, 2024, to submit a plan to regain compliance with the Timely Filing Requirement and that, following review of such plan, the Cboe BZX can grant an extension of up to 180 calendar days from the date of the original Cboe BZX notification letter, or until October 14, 2024, to regain compliance with the Timely Filing Requirement. On June 4, 2024, the Company received a notification letter from Cboe BZX (the “Second Notice” and together with the First Notice, the “Notices”) notifying the Company that the Company’s failure to file its Form 10-Q for the quarter ended March 31, 2024 (the “Form 10-Q”) within the 5-day grace period (as set forth in the Form 12b-25 the Company filed with the SEC on May 16, 2024) is also a failure to comply with the Timely Filing Requirement. The receipt of the Notices does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Second Notice indicated that the Company has until June 16, 2024, to submit a plan to regain compliance with the Timely Filing Requirement with respect to both the Form 10-K and the Form 10-Q and that, following review of such plan, the Cboe BZX can grant an extension of up to 180 calendar days from the date of the First Notice, or until October 14, 2024, to regain compliance with the Timely Filing Requirement. On June 14, 2024, the Company provided the Staff with a plan for regaining compliance with respect to the Minimum Bid Price Requirement and the Timely Filing Requirement. On June 18, 2024, the Company received a written notice (the “Delisting Notice”) indicating that the Company has not cured the deficiencies noted in the Cboe BZX Deficiency Notices and that the Staff had determined that the Common Stock also does not meet the continued listing standards of Cboe BZX Listing Rule 14.9(e)(2)(B) (the “MVLS Standard”) as the market value of its listed securities was below the minimum of $50 million and Cboe BZX Listing Rule 14.9(e)(2)(C) (the “Net Income Standard”) as the Company’s net income from continuing operations was below the minimum of $750,000 for two of the three most recently completed fiscal years. In addition, the Staff noted in the Delisting Notice that because the Company’s Form 10-K and Form 10-Q have not been filed, the Staff is unable to determine whether the Company’s Common Stock complies with Cboe BZX Listing Rule 14.9(e)(2)(A) (the “Equity Standard” and together with the MVLS Standard and the Net Income Standard, the “Continued Listing Standards”) which requires a stockholders’ equity of at least $5 million and market value of publicly held shares of at least $15 million. Based on the aggregate of the deficiencies with respect to the Minimum Bid Price Requirement, the Timely Filing Requirement and the Continued Listing Standards, the Staff, pursuant to its authority under Cboe BZX Listing Rule 14.2, has determined to suspend the trading of the Common Stock on June 27, 2024 and then delist it from Cboe BZX. Under Cboe BZX Listing Rule 14.12(h), the Company may request a hearing before a Hearings Panel (the “Panel”) by submitting a written request to the chief regulatory officer of the Cboe BZX no later than 5:30 p.m. ET on June 25, 2024 and a hearing fee of $20,000 with 15 calendar days of the Delisting Notice. A timely request for review would stay the delisting of the Common Stock for a period of 15 calendar days from June 25, 2024, or until July 10, 2024, unless the Panel decides to stay the delisting for an additional period of time. Accordingly, the Company has already taken proactive measures and requested a hearing before the Panel, at which hearing the Company will request an extension within which to evidence compliance with Minimum Bid Price Requirement, the Timely Filing Requirement and the applicable Continued Listing Standard. The time and place of any hearing before the Panel will be determined by the Panel. The Company intends to take definitive steps in an effort to evidence compliance with the applicable continued listing requirements of the Cboe BZX. There can be no assurance that the Panel will grant the Company’s request for a stay of the delisting or continued listing. Private Placement On May 8, 2024, the Company completed a private placement pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) dated as of April 26, 2024 with Target 10 Capital LLC (the “Investor”). At closing, the Company received gross proceeds of $1,000,000 and issued to the Investor, (i) an aggregate principal amount of $1,250,000 of 12% original issue discount convertible promissory notes (each, a “Note” and collectively, the “Notes”), and (ii) pre-funded warrants to purchase up to 1,000,000 shares of Common Stock of the Company (each, a “Warrant” and collectively, the “Warrants”). Pursuant to the terms of the Purchase Agreement the Company and, where applicable, Boston Solar also entered into the following agreements (together with the Purchase Agreement, the Notes and the Warrants, collectively referred to as the “Transaction Documents”): the Registration Rights Agreement dated as of April 26, 2024, between the Company and the Investor (the “Registration Rights Agreement”), and the Pledge Agreement dated as of April 26, 2024 (the “Pledge Agreement”) by and among the Company, Boston Solar and the Investor. Pursuant to the Pledge Agreement, in order to secure the full and timely payment and performance of all of the Company’s Obligations to the Investor under the Transaction Documents, the Company agreed to transfer, pledge, assign, and grant to the Investor a continuing lien and security interest in all right, title and interest of the Company’s 100% of the issued and outstanding Membership Interests of Boston Solar. Boston Solar guaranteed the obligations of the Company under the Transaction Documents and granted the Investor a security interest in and pledged its assets as collateral for the Transaction Documents, in the event of a default under the terms of any of the Transaction Documents. Settlement Agreement On July 11, 2024, the Company entered into a Settlement Agreement with Silverback Capital Corporation ("SCC") 3 10 1933.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Restatement of Previously Issued Policy	Subsequent to the issuance of the consolidated financial statements as of and for the year ended December 31, 2023, the Company performed an evaluation of its accounting for materials utilized in the completion of projects, which were previously netted with unearned revenues on a contract basis. Management determined the previously issued consolidated financial statements did not give full effect to the transactions, and the inventory and unearned revenues were understated at year end. Management concluded its evaluation and determined that the identified errors required the restatement of the accompanying consolidated financial statements. The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported consolidated balance sheets, consolidated statements of operations, consolidated statements of stockholders’ equity (deficit), and consolidated statements of cash flows for the period ended December 31, 2023. As Reported Adjustment As Restated Consolidated Balance Sheet as of December 31, 2023 Inventory $ 619,926 $ 1,215,158 $ 1,835,084 Total Current Assets 4,168,289 1,215,158 5,383,447 Total Assets 16,036,746 1,215,158 17,251,904 Unearned revenue 2,414,976 1,713,254 4,128,230 Total Current Liabilities 13,263,104 1,713,254 14,976,358 Total Liabilities 14,655,476 1,713,254 16,368,730 Accumulated deficit (102,136,773 ) (498,096 ) (102,634,869 ) Total SinglePoint Inc. stockholders' equity (deficit) 1,743,749 (498,096 ) 1,245,653 Total Stockholders' Equity (Deficit) 1,381,270 (498,096 ) 883,174 Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit) 16,036,746 1,215,158 17,251,904 Consolidated Statement of Operations for the Year Ended December 31, 2023 Cost of revenue $ 18,648,991 $ 498,096 $ 19,147,087 Gross profit 7,670,872 (498,096 ) 7,172,776 Loss From Operations (15,588,481 ) (498,096 ) (16,086,577 ) Loss Before Income Taxes (18,268,567 ) (498,096 ) (18,766,663 ) Net Loss (18,268,567 ) (498,096 ) (18,766,663 ) Net Loss Attributable to SinglePoint Inc. (17,693,924 ) (498,096 ) (18,192,020 ) Net Loss Available for Common Stockholders (7,125,194 ) (498,096 ) (7,623,290 ) Loss per share available to common stockholders - basic and diluted (25.06 ) (1.75 ) (26.82 ) Consolidated Statement of Cash Flows for the Year Ended December 31, 2023 Net loss attributable to SinglePoint Inc. stockholders $ (17,693,924 ) $ (498,096 ) $ (18,192,020 ) Inventory obsolescence - 498,096 498,096 Inventory 1,861,458 (1,713,254 ) 148,204 Unearned revenue (2,512,246 ) 1,713,254 (798,992 )
Principles of Consolidation	The consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of December 31, 2023 and 2022, and for the years then ended, and the accounts of Boston Solar as of December 31, 2023, and the period from April 21, 2022 (acquisition date) through December 31, 2022. All significant intercompany transactions have been eliminated in consolidation.
Use of Estimates in the Preparation of Financial Statements	The preparation of financial statements in conformity with US GAAP 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 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 amounts have been reclassified to conform to the 2023 presentation.
Reverse Stock-Split	On July 20, 2023, the Company affected a 1 for 400 reverse stock split of the Company’s 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. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. On December 14, 2023, the Company affected a 1 for 26 reverse stock split of the Company’s common stock, and a proportionate related reduction in the number of the Company’s authorized shares of Common Stock from 5,000,000,000 to 192,307,693. At the effective time of the reverse stock split, every 26 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. 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. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. All disclosures of common shares and per common share data in the accompanying consolidated financial statements and related notes reflect these reverse stock splits for all periods presented.
Cash	The Company considers all highly-liquid investments with an original maturity of ninety days or less at the time of purchase to be cash equivalents. There were no cash equivalents at December 31, 2023 and 2022. The Company also maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had $279,542 of deposits in excess of amounts insured by the FDIC as of December 31, 2023.
Revenues	The Company records revenue under the adoption of 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, Singlepoint (parent company)), (2) Distribution (DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar, 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 (6) EnergyWyze Retail Sales. Distribution Revenue. ’ Services Revenue. Returns and other adjustments Construction Contract Performance Obligations, Revenues and Costs The Company recognizes revenue upon completion. 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 is net of an allowance for credit losses of $375,414 and $51,706 as of December 31, 2023 and 2022, respectively. During the twelve months ended December 31, 2023 and 2022, the Company wrote off $120,405 and $0, 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 $ 761,662
Accrued Warranty and Production Guarantee Liabilities	As a standard practice, the Company warranties its labor for ten years from the completion date of their 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 the Accounting Standards Committee (“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. For the years ended December 31, 2023 and 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 years ended December 31, 2023 and 2022. A reconciliation of the weighted average shares outstanding used in basic and diluted earnings per share computation is as follows: Year Ended December 31, 2023 2022 Numerator: Net loss available for common stockholders $ ( 7,623,290 ) $ (8,852,677 ) Denominator: Weighted-average shares to compute basic earnings per share 284,276 10,974 Class D preferred stock, including preferred dividends - - Class E preferred stock, including preferred dividends - - Convertible notes - - Warrants - - Weighted-average shares to compute diluted earnings per share 284,276 10,974 Loss per share: Basic $ ( 26.82 ) $ (806.71 ) Diluted $ ( 26.82 ) $ (806.71 )
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 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. The Company did not have any Level 1 or Level 2 assets and liabilities at December 31, 2023 or 2022. The derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the years ended December 31, 2023 and 2022: Balance - January 1, 2022 $ - Additions - Change in fair value - Balance - December 31, 2022 $ - Additions 1,236,928 Settlement (112,818 ) Change in fair value (735,127 ) Balance - December 31, 2023 $ 388,983 During 2023 the Company issued note payable agreements (Note 5) which contained default provisions that contain a conversion feature meeting the definition of a derivative liability which therefore require bifurcation. At December 31, 2023, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $2.15; risk-free interest rates ranging from 5.26% to 5.60%; expected volatility of the Company’s common stock ranging from 273% to 345%; exercise prices of $1.26; and terms from one to seven months.
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, (“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 the Company’s consolidated financial position or consolidated results of operations upon adoption. In September 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 year ended December 31, 2023.
Subsequent Events	Other than the events described in Note 12, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the consolidated

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Previously Issued	As Reported Adjustment As Restated Consolidated Balance Sheet as of December 31, 2023 Inventory $ 619,926 $ 1,215,158 $ 1,835,084 Total Current Assets 4,168,289 1,215,158 5,383,447 Total Assets 16,036,746 1,215,158 17,251,904 Unearned revenue 2,414,976 1,713,254 4,128,230 Total Current Liabilities 13,263,104 1,713,254 14,976,358 Total Liabilities 14,655,476 1,713,254 16,368,730 Accumulated deficit (102,136,773 ) (498,096 ) (102,634,869 ) Total SinglePoint Inc. stockholders' equity (deficit) 1,743,749 (498,096 ) 1,245,653 Total Stockholders' Equity (Deficit) 1,381,270 (498,096 ) 883,174 Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit) 16,036,746 1,215,158 17,251,904 Consolidated Statement of Operations for the Year Ended December 31, 2023 Cost of revenue $ 18,648,991 $ 498,096 $ 19,147,087 Gross profit 7,670,872 (498,096 ) 7,172,776 Loss From Operations (15,588,481 ) (498,096 ) (16,086,577 ) Loss Before Income Taxes (18,268,567 ) (498,096 ) (18,766,663 ) Net Loss (18,268,567 ) (498,096 ) (18,766,663 ) Net Loss Attributable to SinglePoint Inc. (17,693,924 ) (498,096 ) (18,192,020 ) Net Loss Available for Common Stockholders (7,125,194 ) (498,096 ) (7,623,290 ) Loss per share available to common stockholders - basic and diluted (25.06 ) (1.75 ) (26.82 ) Consolidated Statement of Cash Flows for the Year Ended December 31, 2023 Net loss attributable to SinglePoint Inc. stockholders $ (17,693,924 ) $ (498,096 ) $ (18,192,020 ) Inventory obsolescence - 498,096 498,096 Inventory 1,861,458 (1,713,254 ) 148,204 Unearned revenue (2,512,246 ) 1,713,254 (798,992 )
Schedule of antidilutive securities excluded from computation of earnings per share	Year Ended December 31, 2023 2022 Numerator: Net loss available for common stockholders $ ( 7,623,290 ) $ (8,852,677 ) Denominator: Weighted-average shares to compute basic earnings per share 284,276 10,974 Class D preferred stock, including preferred dividends - - Class E preferred stock, including preferred dividends - - Convertible notes - - Warrants - - Weighted-average shares to compute diluted earnings per share 284,276 10,974 Loss per share: Basic $ ( 26.82 ) $ (806.71 ) Diluted $ ( 26.82 ) $ (806.71 )
Schedule of fair value measurements summary activity	Balance - January 1, 2022 $ - Additions - Change in fair value - Balance - December 31, 2022 $ - Additions 1,236,928 Settlement (112,818 ) Change in fair value (735,127 ) Balance - December 31, 2023 $ 388,983

CONTRACT ASSETS (Tables)

CONTRACT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
CONTRACT ASSETS
Schedule of Deferred costs and estimated earnings	2023 2022 Deferred costs $ 404,849 $ 311,911 Estimated earnings - - Total deferred costs and estimated earnings on uncompleted contracts 404,849 311,911 Billings to date (404,202 ) 92,938 Deferred costs and estimated earnings in excess of related billings on uncompleted contracts $ 647 $ 404,849

ACQUISITIONS, GOODWILL, INTAN_2

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS
Schedule of 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	Year Ended December 31, 2023 2022 Revenue, net $ 26,319,863 $ 27,385,051 Net loss $ (18,192,020 ) $ (9,609,240 )
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 December 31, 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 62,568 300,816 41,064 404,448 Balances at December 31, 2023 $ 332,416 $ 2,500,474 $ 53,904 $ 2,886,794
Maturity of estimated amortization expense	Year Ending December 31, 2024 $ 404,448 2025 376,224 2026 363,384 2027 363,384 2028 363,384 Thereafter 1,015,970 Total $ 2,886,794

LEASE (Tables)

LEASE (Tables)	12 Months Ended
	Dec. 31, 2023
LEASE (Tables)
Schedule of Future minimum lease payments	Year Ending December 31 2024 $ 441,118 2025 437,132 2026 408,562 2027 277,852 2028 25,896 Total 1,590,560 Less: Interest (198,859 ) Present value of lease liabilities 1,391,701 Less: Current portion (345,442 ) Lease liability, net of current portion $ 1,046,259

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
REVENUE CLASSES AND CONCENTRATIONS
Summary of operating revenue for disaggregated revenue purposes	Year Ended December 31, 2023 Year Ended December 31, 2022 Revenue by product/service lines: Retail $ 724,172 $ 2,309,535 Distribution 1,845 2,931 Services 25,593,846 19,473,683 Total $ 26,319,863 $ 21,786,149 Revenue by subsidiary: Singlepoint (parent company) $ 14,698 $ 26,888 Boston Solar 25,559,983 19,124,124 Box Pure Air 704,540 2,277,732 Non-Core 40,642 357,405 Total $ 26,319,863 $ 21,786,149

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
INCOME TAXES
Schedule of components of income tax expense	2023 2022 Federal tax statutory rate 21.0 % 21.0 % Permanent differences (14.1 )% (6.8 )% Temporary differences 0.5 % (5.9 )% Valuation allowance (7.4 )% (8.3 )% Effective rate 0 % 0 %
Schedule of deferred tax assets and liabilities	2023 2022 Deferred tax assets: Net operating loss carryforwards $ 5,600,000 $ 3,700,000 Temporary differences 90,000 (520,000 ) Total deferred tax asset 5,510,000 3,180,000 Valuation allowance (5,510,000 ) (3,180,000 ) $ - $ -

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Oct. 01, 2023	Apr. 21, 2022	Feb. 26, 2021	May 14, 2019
Net loss attributable to Singlepoint Inc. stockholders	$ (18,192,020)	$ (8,852,677)
Working capital deficit	(9,592,911)
Cash	$ 758,622
Boston Solar [Member]
Membership interest, percentage	80.10%			80.10%
Box Pure Air, LLC [Member]
Membership interest, percentage	100%		49%		51%
Discount Indoor Garden Supply, Inc. [Member]
Membership interest, percentage	90%
ShieldSaver, LLC [Member]
Membership interest, percentage	51%
Direct Solar America [Member]
Equity ownership, percentage	51%					51%
EnergyWyzeLLC [Member]
Equity ownership, percentage					100%

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory	$ 1,835,084	$ 2,481,384
Total Current Assets	5,383,447	6,966,623
Total Assets	17,251,904	19,120,371
Unearned revenue	4,128,230
Total Current Liabilities	14,976,358
Total Liabilities	16,368,730
Accumulated deficit	(102,634,869)	(95,236,339)
Total Singlepoint Inc. stockholders' equity (deficit)	1,245,653	(9,320,038)
Total Stockholders' Equity (Deficit)	883,174	(9,107,874)	$ (3,638,731)
Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit)	17,251,904	19,120,371
Cost of revenue	19,147,087	15,461,282
Gross profit	7,172,776	6,324,867
Loss From Operations	(16,086,577)	(6,784,466)
Loss Before Income Taxes	(18,766,663)	(9,202,533)
Net Loss	(18,766,663)	(9,202,533)
Net Loss Attributable to SinglePoint Inc.	(18,192,020)
Net Loss Available for Common Stockholders	$ (7,623,290)	$ (8,852,677)
Loss per share available to common stockholders - basic and diluted	$ (26.82)	$ (806.71)
Net loss attributable to Singlepoint Inc. stockholders	$ (18,192,020)	$ (8,852,677)
Inventory obsolescence	498,096	0
Inventories	148,204
Unearned revenues	(798,992)	1,122,013
Total Singlepoint Inc. stockholders' equity (deficit)	1,245,653	(9,320,038)
Total Stockholders' Equity (Deficit)	883,174	(9,107,874)	$ (3,638,731)
Gross profit	7,172,776	6,324,867
LOSS FROM OPERATIONS	(16,086,577)	(6,784,466)
LOSS BEFORE INCOME TAXES	(18,766,663)	(9,202,533)
NET LOSS	(18,766,663)	(9,202,533)
NET LOSS ATTRIBUTABLE TO SINGLEPOINT INC.	(18,192,020)	(8,852,677)
NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS	(7,623,290)	(8,852,677)
Inventories	(148,204)	(844,213)
Previously Reported [Member]
Inventory	619,926
Total Current Assets	4,168,289
Total Assets	16,036,746
Unearned revenue	2,414,976
Total Current Liabilities	13,263,104
Total Liabilities	14,655,476
Accumulated deficit	(102,136,773)	(95,236,339)
Total Singlepoint Inc. stockholders' equity (deficit)	1,743,749	(9,320,038)
Total Stockholders' Equity (Deficit)	1,381,270	(9,107,874)
Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit)	16,036,746
Cost of revenue	18,648,991
Gross profit	7,670,872
Loss From Operations	(15,588,481)
Loss Before Income Taxes	(18,268,567)
Net Loss	(18,268,567)
Net Loss Available for Common Stockholders	$ (7,125,194)
Loss per share available to common stockholders - basic and diluted	$ (25.06)
Net loss attributable to Singlepoint Inc. stockholders	$ (17,693,924)
Inventory obsolescence	0
Unearned revenues	(2,512,246)
Total Singlepoint Inc. stockholders' equity (deficit)	1,743,749	(9,320,038)
Total Stockholders' Equity (Deficit)	1,381,270	$ (9,107,874)
Gross profit	7,670,872
LOSS FROM OPERATIONS	(15,588,481)
LOSS BEFORE INCOME TAXES	(18,268,567)
NET LOSS	(18,268,567)
NET LOSS ATTRIBUTABLE TO SINGLEPOINT INC.	(17,693,924)
NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS	(7,125,194)
Inventories	1,861,458
Revision of Prior Period, Adjustment [Member]
Inventory	1,215,158
Total Current Assets	1,215,158
Total Assets	1,215,158
Unearned revenue	1,713,254
Total Current Liabilities	1,713,254
Total Liabilities	1,713,254
Accumulated deficit	(498,096)
Total Singlepoint Inc. stockholders' equity (deficit)	(498,096)
Total Stockholders' Equity (Deficit)	(498,096)
Total Liabilities, Mezzanine, and Stockholders' Equity (Deficit)	1,215,158
Cost of revenue	498,096
Gross profit	(498,096)
Loss From Operations	(498,096)
Loss Before Income Taxes	(498,096)
Net Loss	(498,096)
Net Loss Available for Common Stockholders	$ (498,096)
Loss per share available to common stockholders - basic and diluted	$ (1.75)
Net loss attributable to Singlepoint Inc. stockholders	$ (498,096)
Inventory obsolescence	498,096
Unearned revenues	1,713,254
Total Singlepoint Inc. stockholders' equity (deficit)	(498,096)
Total Stockholders' Equity (Deficit)	(498,096)
Gross profit	(498,096)
LOSS FROM OPERATIONS	(498,096)
LOSS BEFORE INCOME TAXES	(498,096)
NET LOSS	(498,096)
NET LOSS ATTRIBUTABLE TO SINGLEPOINT INC.	(498,096)
NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS	(498,096)
Inventories	$ (1,713,254)

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss available for common stockholders	$ (7,623,290)	$ (8,852,677)
Weighted-average shares to compute basic earnings per share	284,276	10,974
Weighted-average shares to compute diluted earnings per share	284,276	10,974
Loss per share - basic	$ (26.82)	$ (806.71)
Loss per share - diluted	$ (26.82)	$ (806.71)
Convertible Notes
Potentially dilutive securities	0	0
Preferred Stock Class D Member
Potentially dilutive securities	0	0
Preferred Stock Class E Member
Potentially dilutive securities	0	0
Warrants Member
Potentially dilutive securities	0	0

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Derivative liabilities are Level 3 fair value measurements	$ 0	$ 0
Additions	1,236,928	0
Settlement	(112,818)
Change in fair value	(735,127)	0
Derivative liabilities are Level 3 fair value measurements	$ 388,983	$ 0

BASIS OF PRESENTATION AND SUM_7

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 20, 2023	Dec. 31, 2023	Dec. 31, 2022
Excess of insured amount		$ 279,542
Allowance for credit loss		375,414	$ 51,706
Inventory		761,662	326,239
Production purchase		1,000
Receivables write off		$ 120,405	$ 0
Convertible Class B Preferred Stock [Member]
Reverse Stock-split description	Company affected a 1 for 400 reverse stock split of the Company’s 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		Company affected a 1 for 26 reverse stock split of the Company’s common stock, and a proportionate related reduction in the number of the Company’s authorized shares of Common Stock from 5,000,000,000 to 192,307,693
Fair Value Estimation of Conversion Feature Derivatives [Member]
Common stock price		$ 2.15
Fair Value Estimation of Conversion Feature Derivatives [Member] | Measurement Input Exercise Price [Member]
Exercise prices		$ 1.26
Fair Value Estimation of Conversion Feature Derivatives [Member] | Minimum [Member]
Expected volatility		273%
Fair Value Estimation of Conversion Feature Derivatives [Member] | Minimum [Member] | Measurement Input Risk Free Interest Rate [Member]
Risk free interest rate		5.26%
Fair Value Estimation of Conversion Feature Derivatives [Member] | Maximum [Member]
Expected volatility		345%
Fair Value Estimation of Conversion Feature Derivatives [Member] | Maximum [Member] | Measurement Input Risk Free Interest Rate [Member]
Risk free interest rate		5.60%

CONTRACT ASSETS (Details)

CONTRACT ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CONTRACT ASSETS
Deferred costs	$ 404,849	$ 311,911
Estimated earnings	0	0
Total deferred costs and estimated earnings on uncompleted contracts	404,849	311,911
Billings to date	(404,202)	92,938
Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts	$ 647	$ 404,849

ACQUISITIONS, GOODWILL, INTAN_3

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS (Details)	Dec. 31, 2023 USD ($)
IP/technology
Intangible asset - tradename/trademarks (10-year life)	$ 438,000
Non-compete
Intangible asset - tradename/trademarks (10-year life)	123,200
tradename/trademarks
Intangible asset - tradename/trademarks (10-year life)	3,008,100
Boston Solar Acquisitions [Member]
Goodwill	6,785,416
Tangible assets	4,787,928
Total liabilities	(7,571,036)
Non-controlling interest	(1,506,750)
Total consideration paid for 80.1% interest	$ 6,064,858

ACQUISITIONS, GOODWILL, INTAN_4

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS (Details 1) - Boston Solar Acquisitions [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue, net	$ 26,319,863	$ 27,385,051
Net loss	$ (18,192,020)	$ (9,609,240)

ACQUISITIONS, GOODWILL, INTAN_5

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS (Details 2)	12 Months Ended
	Dec. 31, 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

ACQUISITIONS, GOODWILL, INTAN_6

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible assets, beginning	$ 3,291,242
Intanginle acquired	0
Less: Amortization	404,448	$ 312,543
Intangible asset, ending	2,886,794
IP/technology
Intangible assets, beginning	394,984
Intanginle acquired	0
Less: Amortization	62,568
Intangible asset, ending	332,416
Non-compete
Intangible assets, beginning	94,968
Intanginle acquired	0
Less: Amortization	41,064
Intangible asset, ending	53,904
tradename/trademarks
Intangible assets, beginning	2,801,290
Intanginle acquired	0
Less: Amortization	300,816
Intangible asset, ending	$ 2,500,474

ACQUISITIONS, GOODWILL, INTAN_7

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS (Details 4)	Dec. 31, 2023 USD ($)
ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS
2024	$ 404,448
2025	376,224
2026	363,384
2027	363,384
2028	363,384
Thereafter	1,015,970
Total	$ 2,886,794

ACQUISITIONS, GOODWILL, INTAN_8

ACQUISITIONS, GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	Aug. 09, 2022	Apr. 21, 2022	Dec. 31, 2023	Dec. 31, 2022
Revenue		$ 19,124,124	$ 26,319,863	$ 21,786,149
Boston Solar Acquisitions [Member]
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
Percent of consideration paid		80.10%
Acquisition related expenses		$ 587,000
Net loss				332,995
Impairment in goodwill				$ 1,287,969
Investments description	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							12 Months Ended
	Oct. 10, 2023	Oct. 03, 2023	Feb. 07, 2023	Jun. 26, 2023	Mar. 31, 2023	Jan. 21, 2023	Oct. 25, 2022	Apr. 21, 2022	Jul. 31, 2021	May 31, 2020	Dec. 31, 2023	Dec. 31, 2022	Aug. 28, 2023	Jan. 13, 2023
Debt instrument face amount														$ 100
Bad debt expense											$ 331,622	$ 178,958
Current portion of notes payable											1,920,778	$ 2,464,823
Promissory Note
Interest rate			12%
Debt instrument face amount			$ 284,760
Original issue discount amount			30,510
Bad debt expense			$ 34,171
Monthly installment											31,893
Total payback to the holder											$ 318,931
Discount rate											25%
Promissory Note 2
Interest rate				12%
Debt instrument face amount				$ 118,650
Original issue discount amount				13,640
Bad debt expense				14,238
Monthly installment											$ 14,765
Total payback to the holder											$ 132,888
Discount rate											25%
Current portion of notes payable				$ 30,311							$ 30,312
Promissory Note 3
Debt instrument face amount													$ 130,000
Discount rate											25%
Current portion of notes payable											$ 130,000
Promissory Note 4
Debt instrument face amount		$ 78,500
Discount rate		12%									25%
Current portion of notes payable											$ 78,500
Promissory Note 5
Interest rate	12%
Debt instrument face amount	$ 145,205
Original issue discount amount	16,705
Bad debt expense	17,424
Monthly installment											18,070
Total payback to the holder	$ 12										$ 162,629
Discount rate											25%
Current portion of notes payable											$ 109,065
Purchase Agreement [Member]
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%
SBA Loan [Member]
Monthly installment										$ 731
Current portion of notes payable											32,164
Interest rate										3.75%
Long-term notes payable											117,836
Proceed from loan										$ 150,000
Debt instrument maturity period										30 years
Promossory Note [Member] | New Purchase Agreement [Member]
Debt instrument face amount									$ 1,580,000
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
Discount on note, Percentage						120%
Interest rate						15%
Periodic payment principal due on October 31, 2022									250,000
Quarterly cash payments									250,000
Minimum payment									50,000
Convrted outstanding principal balance									$ 200,000
Current portion of notes payable											1,004,378
Other Agreement [Member]
Current portion of notes payable											7,530
Notes payable											20,807
Related party payment											49,980
Seller Convertiable Notes [Member]
Interest rate								12.50%
Discount rate								20%
Convertible note								$ 976,016
Fair value of note								1,378,111
Debt instrument premium								409,095
Seller Notes Payable [Member]
Debt instrument face amount								1,000,000
Current portion of notes payable											750,000
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 months
Seller 36 months Notes Payable [Member]
Current portion of notes payable											1,587,619
Fair value of note								$ 1,252,272
Unsecured seller note								$ 1,940,423
Number of trading days												60 days
Settlement and Release Agreement [Member]
Current portion of notes payable											90,000
Long-term notes payable											$ 215,000
Related party payment					$ 500,000

LEASES (Details)

LEASES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
LEASES
2024	$ 441,118
2025	437,132
2026	408,562
2027	277,852
2028	25,896
Total	1,590,560
Less: interest	(198,859)
Present value of lease liabilities	1,391,701
Less: Current portion	(345,442)
Lease liability, net of current portion	$ 1,046,259	$ 1,039,207

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 21, 2022	Dec. 31, 2023	Dec. 31, 2022
ROU Assets		$ 1,391,700	$ 1,295,690
Lease Liabilities		1,391,701
Boston Solar [Member]
Tools lease payments	$ 1,285
Total lease expense		$ 389,120
ROU Assets	1,400,278
Lease Liabilities	1,400,278
Boston Solar [Member] | Minimum [Member]
Monthly operating lease payments	4,789
Vehicle leases	549
Boston Solar [Member] | Maximum [Member]
Monthly operating lease payments	20,231
Vehicle leases	$ 1,241

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	Dec. 14, 2023	Jul. 20, 2023	Jan. 26, 2023	Dec. 31, 2023	Dec. 19, 2023	Nov. 29, 2023	Nov. 21, 2023	Nov. 09, 2023	Oct. 19, 2023	Oct. 10, 2023	Sep. 05, 2023	Aug. 07, 2023	Jun. 29, 2023	Jun. 01, 2023	Apr. 24, 2023	Apr. 17, 2023	Apr. 10, 2023	Mar. 22, 2023	Feb. 22, 2023	Feb. 09, 2023	Feb. 06, 2023	Feb. 03, 2023	Jan. 24, 2023	Jan. 04, 2023	Dec. 31, 2022	Oct. 31, 2022	Dec. 31, 2021
Common stock, Shares issued				4,351,638																					10,974
Common stock, Shares outstanding				4,351,638																					10,974
Common stock, Par value				$ 0.0001																					$ 0.0001
Common stock, Shares authorized				192,307,693																					5,000,000,000
Warrants issued and outstanding exercise price				$ 520
Warrants issued and outstanding				4,394,119
Direct Offering [Member]
Common stock, Shares issued					800,000
Seller Notes Payable [Member]
Common stock, Shares issued																						145
GHS [Member]
Warrants issued and outstanding exercise price				$ 1,144
Warrants issued and outstanding				397
Exclusivity Agreement [Member]
Common stock, Shares issued																					61
Former Officer [Member]
Common stock, Shares issued																				567
Conversion of stock																				236,000
Services And Acquisition Expenses [Member]
Common stock, Shares issued		1,644
Services [Member]
Common stock, Shares issued				1,411,365
Conversion of stock				802,124
Equity Financing and Registration Rights Agreements [Member]
Equity financing agreement aggregate purchase price			$ 10,000,000
Equity financing agreement grants, description				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 80% 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 90% of the Market Price, subject to a floor price of $.02 per share, below which the Company shall not deliver a Put
Maximum dollar amount of each Put			500,000
Minimum dollar amount of each Put			$ 10,000
Outstanding stock percentage			4.99%
Gross proceeds from sales of common stock, fee percentage			2%
Equity Financing Agreement termination amount			$ 10,000,000
Ox Pure Air [Member]
Common stock, Shares issued										2,371
Conversion of Debt [Member]
Common stock, Shares issued							18,319														633,647
Underwriting Agreement With Alexander Capital LP. [Member]
Common stock, Shares issued	1,533,388
Exercise price	$ 0.01
Common Stock Shares [Member]
Preferred stock share undesignated and unissued				19,990,000																					19,992,500
Common stock, Shares issued	26			4,351,638																					10,974
Common stock, Shares outstanding	26			4,258,893
Reverse stock split	Company affected a 1 for 26 reverse stock split of the Company’s common stock, and a proportionate related reduction in the number of the Company’s authorized shares of Common Stock from 5,000,000,000 to 192,307,693	Company affected a 1 for 400 reverse stock split of the Company’s 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
Common stock, Par value				$ 0.0001																					$ 0.0001
Common stock, Shares authorized	5,000,000,000			192,307,693																					5,000,000,000
Class B Convertible Preferred Stock [Member]
Preferred stock share authorized				1,500																					1,500
Preferred shares issued, shares				0																					0
Preferred stock, Par value				$ 0.0001																					$ 0.0001
Preferred stock, Shares outstanding				0																					0
Class C Convertible Preferred Stock [Member]
Preferred stock share authorized				1,500																					1,500
Preferred shares issued, shares				0																					19
Preferred stock, Par value				$ 0.0001																					$ 0.0001
Preferred stock, Shares outstanding				0																					19
Class D Convertible Preferred Stock [Member]
Preferred stock share authorized				2,000																					2,000
Preferred shares issued, shares				0																					2,000
Preferred stock, Par value				$ 0.0001																					$ 0.0001
Preferred stock, Shares outstanding				0																					2,000
Description of material rights				On September 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) $42.20; and (b) where applicable, a fixed price equaling 100% of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion.
Stated value of preferred stock				$ 1,200
Class A Preferred Stock [Member]
Common stock, Shares issued																20,262
Conversion of stock																10,536,049
Class A Preferred Stock [Member] | Chief Executive Officer [Member]
Common stock, Shares issued																37,237
Conversion of stock																19,363,285
Class A Preferred Stock [Member] | Chief Financial Officer [Member]
Common stock, Shares issued																23,413
Conversion of stock																12,175,000
Class A Preferred Stock [Member] | Board [Member]
Common stock, Shares issued																								481
Conversion of stock																								200,000
Class A Preferred Stock [Member] | Former Officer and Related Family [Member]
Common stock, Shares issued																52,151
Conversion of stock																27,118,665
Class A Preferred Stock [Member] | Board Of Directors [Member]
Common stock, Shares issued																20,329
Conversion of stock																10,571,000
Class C Preferred Stock [Member] | GHS [Member]
Common stock, Shares issued																							113
Conversion of stock																							52
Class D Preferred Stock [Member]
Common stock, Shares issued				7,551					5,569		4,208		586	238												1,872,659
Conversion of stock									50		100		100	50
Class D Preferred Stock [Member] | GHS [Member]
Common stock, Shares issued																			220
Conversion of stock																			100
Class A Convertible Preferred Shares [Member]
Preferred stock share authorized				80,000,000																					80,000,000
Number of Votes				On April 17, 2023, all of the then 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
Preferred shares issued, shares				1,000,000																					75,725,981		56,353,015
Preferred stock, Par value				$ 0.0001																					$ 0.0001
Preferred stock, Shares outstanding				1,000,000																					75,725,981
Class E Convertible Preferred Shares [Member]
Preferred stock share authorized				5,000																					2,500
Preferred shares issued, shares				0																					1,920
Preferred stock, Par value				$ 1,200
Dividend percentage				8%
Preferred stock, Shares outstanding				0																					1,920
Subsequent financing				Subsequent Financing on a $1 for $1 basis. Upon a Subsequent Financing, such holder of at least one hundred (100) shares of Class E Preferred Stock shall have the right to participate in up to an amount of the Subsequent Financing equal to 100% of the Subsequent Financing on the same terms, conditions and price provided for in the Subsequent Financing
Equity Finance Agreement [Member]
Common stock, Shares issued						8,479		3,466	8,805						270		211	141
Class E Preferred Stock [Member]
Common stock, Shares issued																128
Reverse Share Split [Member]
Common stock, Shares issued		569										108,823
Pre-funded Warrants [Member]
Common stock, Shares issued				987,315
Warrants issued and outstanding				2,971,410
Warrant [Member] | Underwriting Agreement With Alexander Capital LP. [Member]
Common stock, Shares issued	800,000
Warrants to purchase shares of common stocks	16,000
Exercise price	$ 6.50
Warrants to purchase shares of common stocks, percentage	130%
Common stock, Par value	$ 0.0001

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt and accrued interest converted into shares of common stock	269,921
Chief Executive Officer [Member]
Advance from related party	$ 12,086	$ 10,570
Debt and accrued interest	$ 336,258

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Dec. 31, 2023 USD ($)
Seller Notes Payable [Member]
Current portion of notes payable	$ 750,000

REVENUE CLASSES AND CONCENTRA_3

REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue by product/service lines:
Retail	$ 724,172	$ 2,309,535
Distribution	1,845	2,931
Services	25,593,846	19,473,683
Total	26,319,863	21,786,149
Revenue by subsidiary:
Singlepoint (parent company)	14,698	26,888
Boston Solar	25,559,983	19,124,124
Box Pure Aire	704,540	2,277,732
Non-Core	40,642	357,405
Total revenue	$ 26,319,863	$ 21,786,149

REVENUE CLASSES AND CONCENTRA_4

REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Customer One [Member] | Accounts Receivable [Member]
Percentages of revenue		27%
Customer No [Member] | Accounts Receivable [Member]
Percentages of revenue	10%	10%
Customer No [Member] | Revenue [Member]
Percentages of revenue	10%	10%

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
INCOME TAXES
Federal tax statutory rate	21%	21%
Permanent differences	(14.10%)	(6.80%)
Temporary differences	0.50%	(5.90%)
Valuation allowance	(7.40%)	(8.30%)
Effective rate	0%	0%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carry forwards	$ 5,600,000	$ 3,700,000
Temporary differences	(90,000)	(520,000)
Total deferred tax asset	5,510,000	3,180,000
Valuation allowance	$ (5,510,000)	$ (3,180,000)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
INCOME TAXES
Net operating losses	$ 26.8
Operating loss carryforward, expiry year	2043

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				1 Months Ended
	Jul. 11, 2024	Jun. 04, 2024	May 08, 2024	Jun. 25, 2024	Jun. 18, 2024	Apr. 17, 2024	Feb. 28, 2024	Feb. 23, 2024	May 29, 2024	May 21, 2024	Feb. 22, 2024	Jan. 13, 2023
Outstanding overdue liabilities	$ 2,500,000
Promissory note aggregate principal amount												$ 100
Original issue discount												$ 1,000
Private Placement | Subsequent Event [Member]
Private placement notification letter, description			On May 8, 2024, the Company completed a private placement pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) dated as of April 26, 2024 with Target 10 Capital LLC (the “Investor”). At closing, the Company received gross proceeds of $1,000,000 and issued to the Investor, (i) an aggregate principal amount of $1,250,000 of 12% original issue discount convertible promissory notes (each, a “Note” and collectively, the “Notes”), and (ii) pre-funded warrants to purchase up to 1,000,000 shares of Common Stock of the Company (each, a “Warrant” and collectively, the “Warrants”). Pursuant to the terms of the Purchase Agreement the Company and, where applicable, Boston Solar also entered into the following agreements (together with the Purchase Agreement, the Notes and the Warrants, collectively referred to as the “Transaction Documents”): the Registration Rights Agreement dated as of April 26, 2024
Acquisition of Remaining Interest in Boston Solar [Member]
Convertible notem amount											$ 275,000
Ownership percentage											19.90%
Common shares price per share											$ 3.50
Common shares											504,006
Common shares, ownership percentage											100%
Exchange Agreement [Member]
Common shares price per share					$ 0.0001				$ 0.0001	$ 0.0001	$ 0.0001
Original principal amount					$ 1,580,000				$ 1,580,000	$ 1,580,000	$ 1,580,000
Outstanding balance reduced amount					$ 133,912				$ 423,500	$ 360,000	$ 95,000
Number of common stock shares exchange					1,077,851				2,935,557	2,518,186	296,652
Securities Purchase Agreements [Member] | 1800 Diagonal Lending LLC [Member]
Hearing fee				$ 20,000
Promissory note aggregate principal amount								$ 156,000
Original issue discount								26,000
One-time interest charge								$ 23,400
One-time interest charge, percentage								15%
Proveeds from promissory note								$ 125,000
Promissory note interest rate								15%
Securities Purchase Agreements [Member] | 1800 Diagonal Lending LLC [Member] | Second Promissory Note [Member]
Promissory note aggregate principal amount								$ 163,585
Original issue discount								18,819
One-time interest charge								$ 19,630
One-time interest charge, percentage								12%
Proveeds from promissory note								$ 125,000
Promissory note interest rate								12%
Listing Qualifications Notification Other Letter [Member]
Listing qualifications notification letter, description		Company received a notification letter from Cboe BZX (the “Second Notice” and together with the First Notice, the “Notices”) notifying the Company that the Company’s failure to file its Form 10-Q for the quarter ended March 31, 2024 (the “Form 10-Q”) within the 5-day grace period (as set forth in the Form 12b-25 the Company filed with the SEC on May 16, 2024) is also a failure to comply with the Timely Filing Requirement. The receipt of the Notices does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Second Notice indicated that the Company has until June 16, 2024				Company received a notification letter from the Listing Qualifications Department of the Cboe BZX notifying the Company that the Company did not timely file its Form 10-K for the year ended December 31, 2023 within the 15-day grace period (as set forth in the Form 12b-25 filed with the Securities and Exchange Commission on April 2, 2024) as required by Cboe BZX Listing Rule 14.6(c)(1) (the “Timely Filing Requirement”). The receipt of the Cboe BZX notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Cboe BZX notification letter indicated that the Company has until June 16, 2024
Listing Qualifications Notification Letter [Member] | Subsequent Event [Member]
Listing qualifications notification letter, description					On June 18, 2024, the Company received a written notice (the “Delisting Notice”) indicating that the Company has not cured the deficiencies noted in the Cboe BZX Deficiency Notices and that the Staff had determined that the Common Stock also does not meet the continued listing standards of Cboe BZX Listing Rule 14.9(e)(2)(B) (the “MVLS Standard”) as the market value of its listed securities was below the minimum of $50 million and Cboe BZX Listing Rule 14.9(e)(2)(C) (the “Net Income Standard”) as the Company’s net income from continuing operations was below the minimum of $750,000 for two of the three most recently completed fiscal years. In addition, the Staff noted in the Delisting Notice that because the Company’s Form 10-K and Form 10-Q have not been filed, the Staff is unable to determine whether the Company’s Common Stock complies with Cboe BZX Listing Rule 14.9(e)(2)(A) (the “Equity Standard” and together with the MVLS Standard and the Net Income Standard, the “Continued Listing Standards”) which requires a stockholders’ equity of at least $5 million and market value of publicly held shares of at least $15 million		On February 28, 2024, the Company received a notification letter from the Listing Qualifications Department of The Cboe BZX Exchange, Inc. (“Cboe BZX”) notifying the Company that its Common Stock did not maintain a minimum bid price of $1 over thirty (30) consecutive business days as required by Cboe BZX Listing Rule 14.9(e)(1)(B) (the “Minimum Bid Price Requirement”). The receipt of the Cboe notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” This determination starts a 180-day period ending on August 26, 2024, for the Company to comply with the Minimum Bid Price Requirement. If at any time before August 26, 2024, the closing bid price of the Company's Common Stock is at least $1 for a minimum of 10 consecutive business days, unless the Cboe BZX exercises its discretion to extend this 10 day period, the Company will be deemed to have regained compliance with the Minimum Bid Price Requirement, following which, Cboe BZX will provide a written confirmation of compliance and the matter will be closed. In the event that the Company does not regain compliance by August 26, 2024