Titan Environmental Solutions (TESI) S-1 23 Oct 23 IPO registration Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2023
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	TRAQIQ, INC.
Entity Central Index Key	0001514056
Entity Primary SIC Number	4212
Entity Tax Identification Number	30-0580318
Entity Incorporation, State or Country Code	CA
Entity Address, Address Line One	1931 Austin Drive Troy
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48083
City Area Code	(248)
Local Phone Number	775-7400
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1931 Austin Drive Troy
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48083
City Area Code	(248)
Local Phone Number	775-7400
Contact Personnel Name	Glen Miller

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 236,815	$ 26,650
Accounts receivable, net	885,628	517,583
Subscriptions receivable		200,000
Other receivables	11,763	1,241
Prepaid expenses and other current assets	194,087	128,689
Inventory	455,088
Total Current Assets	1,783,381	874,163
Property and equipment, net	5,626,744	5,643,941
Intangible assets, net	11,192,378	687,500
Goodwill	6,650,621
Other assets	8,251	8,251
Operating lease right-of-use asset, net	1,717,736	194,112
Total Non-current Assets	25,195,730	6,533,804
TOTAL ASSETS	26,979,111	7,407,967
Current Liabilities:
Accounts payable and accrued expenses	2,455,803	736,658
Customer deposits	312,544
Accrued payroll and related taxes	192,995	50,983
Derivative liability	209,519
Notes payable, net	4,532,170	1,098,158
Operating lease liability	349,651	95,243
Total Current Liabilities	10,890,819	1,981,042
Notes payable, net of current portion and discounts	2,539,824	2,785,531
Long-term notes, net of deferred financing costs
Operating lease liability, net of current portion	1,437,237	115,290
Total Non-current Liabilities	3,977,061	2,900,821
Total Liabilities	14,867,880	4,881,863
MEMBERS’ EQUITY (DEFICIENCY)
Members’ equity (deficiency)		2,526,104
Common stock, par value, $0.0001, 300,000,000 shares authorized, 34,252,778 and 0 issued and outstanding, respectively	3,425
Additional paid in capital	35,676,238
Accumulated deficit	(23,568,649)
Total Members’ Equity (Deficiency)	12,111,231	2,526,104	$ (2,038,379)
TOTAL LIABILITIES AND MEMBERS’ EQUITY (DEFICIENCY)	26,979,111	7,407,967
Titan Trucking LLC [Member]
Current Assets:
Cash		26,650	33,579
Accounts receivable, net		517,583	413,723
Subscriptions receivable		200,000
Other receivables		1,241	426,016
Prepaid expenses and other current assets		128,689	88,314
Total Current Assets		874,163	961,632
Property and equipment, net		5,643,941	3,160,179
Intangible assets, net		687,500
Other assets		8,251	8,251
Operating lease right-of-use asset, net		194,112	276,370
Total Non-current Assets		6,533,804	3,444,800
TOTAL ASSETS		7,407,967	4,406,432
Current Liabilities:
Accounts payable and accrued expenses		736,658	373,647
Accrued payroll and related taxes		50,983	33,039
Notes payable, net		1,118,605	4,905,070
Operating lease liability		95,243	85,303
Total Current Liabilities		1,981,042	5,397,059
Notes payable, net of current portion and discounts		2,858,828	837,219
Long-term notes, net of deferred financing costs		2,785,531	837,219
Operating lease liability, net of current portion		115,290	210,533
Total Non-current Liabilities		2,900,821	1,047,752
Total Liabilities		4,881,863	6,444,811
MEMBERS’ EQUITY (DEFICIENCY)
Members’ equity (deficiency)		2,526,104	(2,038,379)
Total Members’ Equity (Deficiency)		2,526,104	(2,038,379)
TOTAL LIABILITIES AND MEMBERS’ EQUITY (DEFICIENCY)		7,407,967	4,406,432
Series A convertible preferred stock [Member]
MEMBERS’ EQUITY (DEFICIENCY)
Preferred stock value
Series B Convertible Preferred Stock [Member]
MEMBERS’ EQUITY (DEFICIENCY)
Preferred stock value	147
Series C Convertible Preferred Stock [Member]
MEMBERS’ EQUITY (DEFICIENCY)
Preferred stock value	70
Nonrelated Party [Member]
Current Liabilities:
Convertible notes payable, net of discounts – related party	2,393,020
Notes payable, net	3,878,700	1,098,158
Nonrelated Party [Member] | Titan Trucking LLC [Member]
Current Liabilities:
Notes payable, net		1,098,158	1,244,206
Related Party [Member]
Current Liabilities:
Convertible notes payable, net of discounts – related party	445,117
Notes payable, net	$ 653,470
Related Party [Member] | Titan Trucking LLC [Member]
Current Liabilities:
Notes payable, net			$ 3,660,864

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	34,252,778	0
Common stock, shares outstanding	34,252,778	0
Series A convertible preferred stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock shares issued	1,470,135	0
Preferred stock shares outstanding	1,470,135	0
Series C Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock shares issued	701,000	0
Preferred stock shares outstanding	701,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
REVENUE	$ 1,827,245	$ 919,738	$ 2,961,572	$ 1,569,853
COST OF REVENUES	1,544,103	917,209	2,741,058	1,650,046
GROSS LOSS	283,142	2,529	220,514	(80,193)
OPERATING EXPENSES:
Salaries and salary related costs	429,330	107,390	618,647	204,374
Stock-based compensation	5,588,207		5,588,207
Professional fees	729,892	7,817	924,671	23,447
Depreciation and amortization	241,665		248,540
General and administrative expenses	282,401	62,564	414,052	124,847
Total Operating Expenses	7,271,496	177,771	7,794,117	352,668
OPERATING LOSS	(6,988,354)	(175,242)	(7,573,603)	(432,861)
OTHER INCOME (EXPENSE):
Change in fair value of derivative liability	9,652		9,652
Interest expense, net of interest income	(359,180)	(43,056)	(438,832)	(74,610)
Other income	103,121	(122,463)	103,421	660,837
Goodwill impairment	(15,669,287)		(15,669,287)
Total other income (expense)	(15,915,694)	(165,519)	(15,995,046)	586,227
Net income (loss) before provision for income taxes	(22,904,048)	(340,761)	(23,568,649)	153,366
Provision for income taxes
NET LOSS	$ (22,904,048)	$ (340,761)	$ (23,568,649)	$ 153,366
LOSS PER UNIT (BASIC AND DILUTED)
Net loss per unit basic	$ (0.67)		$ (0.69)
Net loss per unit diluted	$ (0.67)		$ (0.69)
Weighted-average units outstanding basic	33,959,755		33,959,755
Weighted-average units outstanding diluted	33,959,755		33,959,755
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
REVENUE					$ 4,203,112	$ 3,315,256
COST OF REVENUES					4,207,852	3,317,225
GROSS LOSS					(4,740)	(1,969)
OPERATING EXPENSES:
Salaries and salary related costs					475,512	395,395
Professional fees					265,575	30,503
General and administrative expenses					359,175	237,243
Total Operating Expenses					1,100,262	663,141
OPERATING LOSS					(1,105,002)	(665,110)
OTHER INCOME (EXPENSE):
Interest expense, net of interest income					(199,453)	(140,812)
Loss on sale of assets					(168,208)	(262,264)
Employee Retention Credits						422,845
Forgiveness of Paycheck Protection Program loans					812,305
Other income					1,696	57,291
Total other income (expense)					446,340	77,060
NET LOSS					$ (658,663)	$ (588,050)
LOSS PER UNIT (BASIC AND DILUTED)
Net loss per unit basic					$ (6,587)	$ (5,881)
Net loss per unit diluted					$ (6,587)	$ (5,881)
Weighted-average units outstanding basic					100	100
Weighted-average units outstanding diluted					100	100

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Members Equity [Member]	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total	Titan Trucking LLC [Member]
Balance at Dec. 31, 2020									$ (1,450,329)
Net Income (loss)									(588,050)
Balance at Dec. 31, 2021	$ (2,038,379)							$ (2,038,379)	(2,038,379)
Balance, shares at Dec. 31, 2021
Net Income (loss)	494,127							494,127
Balance at Mar. 31, 2022	(1,544,252)							(1,544,252)
Balance, shares at Mar. 31, 2022
Balance at Dec. 31, 2021	(2,038,379)							(2,038,379)	(2,038,379)
Balance, shares at Dec. 31, 2021
Net Income (loss)								153,366
Balance at Jun. 30, 2022	(1,885,013)							(1,885,013)
Balance, shares at Jun. 30, 2022
Balance at Dec. 31, 2021	(2,038,379)							(2,038,379)	(2,038,379)
Balance, shares at Dec. 31, 2021
Net Income (loss)									(658,663)
Contributions									5,223,146
Balance at Dec. 31, 2022	2,526,104							2,526,104	2,526,104
Balance, shares at Dec. 31, 2022
Balance at Mar. 31, 2022	(1,544,252)							(1,544,252)
Balance, shares at Mar. 31, 2022
Net Income (loss)	(340,761)							(340,761)
Balance at Jun. 30, 2022	(1,885,013)							(1,885,013)
Balance, shares at Jun. 30, 2022
Balance at Dec. 31, 2022	2,526,104							2,526,104	2,526,104
Balance, shares at Dec. 31, 2022
Settlement of note due to contribution	170,000							170,000
Net Income (loss)	(664,601)							(664,601)
Balance at Mar. 31, 2023	2,031,503							2,031,503
Balance, shares at Mar. 31, 2023
Balance at Dec. 31, 2022	2,526,104							2,526,104	$ 2,526,104
Balance, shares at Dec. 31, 2022
Net Income (loss)								(23,568,649)
Balance at Jun. 30, 2023			$ 147	$ 70	$ 3,425	35,676,238	(23,568,649)	12,111,231
Balance, shares at Jun. 30, 2023			1,470,135	701,000	34,252,778
Balance at Mar. 31, 2023	2,031,503							2,031,503
Balance, shares at Mar. 31, 2023
Net Income (loss)							(22,904,048)	(22,904,048)
Effect of reverse acquisition	(2,031,503)		$ 147	$ 63	$ 3,395	30,088,068	(664,601)	27,395,569
Exchange shares to be issued in connection with Merger, shares			1,470,135	630,900	33,952,778
Share-based compensation				$ 7	$ 30	5,588,170		5,588,207
Share-based compensation, shares				70,100	300,000
Balance at Jun. 30, 2023			$ 147	$ 70	$ 3,425	$ 35,676,238	$ (23,568,649)	$ 12,111,231
Balance, shares at Jun. 30, 2023			1,470,135	701,000	34,252,778

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOW FROM OPERATING ACTIVITIES
Net loss	$ (22,904,048)	$ (664,601)	$ (340,761)	$ 494,127	$ (23,568,649)	$ 153,366
Adjustments to reconcile net loss to net cash (used in) operating activities:
Goodwill impairment	15,669,287				15,669,287
Employee Retention Credits						422,845
Forgiveness of debt					(91,804)	(812,305)
Stock-based compensation					5,588,207
Depreciation and amortization					368,556	134,420
Change in fair value of derivative liability and derivative expense					(9,652)
Amortization of discounts and convertible options on debt					80,281
Loss on sale of assets						151,767
Change in assets and liabilities:
Accounts receivable					1,293	21,487
Subscription receivable					200,000
Prepaid expenses and other current assets					(47,583)	(39,860)
Other receivables					(10,522)	(88,777)
Inventory					(39,042)
Other assets						1,000
Operating lease right-of-use asset					111,711	40,323
Accounts payable and accrued expenses					919,472	160,201
Customer deposits					1,000
Accrued payroll and payroll taxes					120,935	14,207
Operating lease liability					(58,980)	(41,718)
Total adjustments					1,198,284	66,863
Net cash used in operating activities					(765,490)	116,956
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash received in reverse acquisition					69,104
Acquisition of property and equipment					(173,626)	(1,347,989)
Disposal of property and equipment						281,819
Net cash provided by (used in) investing activities					(104,522)	(1,066,170)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible notes					980,000
Repayments of convertible notes					(62,003)
Proceeds from convertible notes – related party					300,000
Proceeds from notes payable – related party					653,470	259,000
Repayments of note payables – related parties						(73,780)
Proceeds from notes payable						1,348,157
Repayments of notes payable					(791,290)	(326,484)
Net cash provided by financing activities					1,080,177	1,206,893
NET DECREASE IN CASH					210,165	257,679
CASH – BEGINNING OF YEAR		26,650		33,579	26,650	33,579	$ 33,579
CASH – END OF YEAR	$ 236,815		$ 291,258		236,815	291,258	26,650	$ 33,579
CASH PAID DURING THE YEAR FOR:
Interest expense					227,590	64,101
Income taxes
SUPPLEMENTAL NON-CASH DISCLOSURES OF CASH FLOW:
Non-cash transactions related to reverse acquisition					27,162,222
Settlement of note payable					170,000
Titan Trucking LLC [Member]
CASH FLOW FROM OPERATING ACTIVITIES
Net loss							(658,663)	(588,050)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Employee Retention Credits								(422,845)	$ (422,845)
Bad debt expense							77,690
Forgiveness of PPP loans							(812,305)
Depreciation and amortization							325,382	304,175
Loss on sale of property and equipment							168,208	262,264
Amortization of loan origination fees							6,663
Change in assets and liabilities:
Accounts receivable							(181,549)	(63,873)
Prepaid expenses and other current assets							(40,374)	(7,812)
Other receivables							424,775
Other assets								3,800
Operating lease right-of-use asset							82,258	76,179
Accounts payable and accrued expenses							363,010	(9,188)
Accrued payroll and payroll taxes							17,944	14,862
Operating lease liability							(85,303)	(76,172)
Total adjustments							580,761	(62,204)
Net cash used in operating activities							(312,264)	(506,660)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of property and equipment							(3,349,628)	(47,177)
Disposal of property and equipment							371,819	211,965
Net cash provided by (used in) investing activities							(2,977,809)	164,788
CASH FLOWS FROM FINANCING ACTIVITIES
Loan origination fees							(99,950)
Proceeds from notes payable							4,398,833	1,806,332
Repayments of notes payable							(1,015,739)	(1,486,279)
Net cash provided by financing activities							3,283,144	320,053
NET DECREASE IN CASH							(6,929)	(21,819)
CASH – BEGINNING OF YEAR		$ 26,650		$ 33,579	$ 26,650	$ 33,579	33,579	55,398
CASH – END OF YEAR							26,650	33,579	$ 55,398
CASH PAID DURING THE YEAR FOR:
Interest expense							219,404	112,423
SUPPLEMENTAL NON-CASH DISCLOSURES OF CASH FLOW:
Member contributions in exchange for loans payable							4,505,646
Subscription receivable in exchange for equity							200,000
Member contributions in exchange for intangible asset purchase							517,500
Note payable in exchange for intangible asset purchase							$ 170,000

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS TraQiQ, Inc. (“TraQiQ” or along with its wholly owned subsidiaries, referred to herein as the “Company”) is engaged in the full-service solution of waste management. The Company is based out of Troy, Michigan and offers a comprehensive package of waste reduction, collection, recycling, and technology-enabled solutions to support customer demand. The Company operates two distinct lines of business. The Company’s wholly-owned subsidiary, Titan Trucking, LLC (“Titan”), is a non-hazardous solid waste management company providing waste and recycling collection and transportation services for industrial generators, commercial contractors and transfer station operators in Michigan. Titan maintains a fleet of roll off and tractor trailer trucks to perform its services. The Company’s wholly-owned subsidiary Recoup Technologies, Inc. (“Recoup”), provides technology-enabled solutions for food waste processing, including onsite digesters for food waste along with cloud-based software tracking and analytics solutions. On May 19, 2023, the Company completed its acquisition of Titan and Titan’s wholly owned subsidiary, Senior Trucking, LLC (“Senior”). In accordance with ASC 805 - Business Combinations , March 31, 2023 Financial Statements In connection with the preparation of the Company’s condensed consolidated financial statements, (collectively, “the financial statements”) as of June 30, 2023, the Company identified errors in its previously-issued financial statements as of and for the period ending March 31, 2023. Management determined that these financial statements incorrectly accounted for the January 5, 2023, acquisition of the Recoup digester business assets as a business combination instead of as an asset acquisition under the guidance enumerated in FASB ASC 805. The result of the change was to remove goodwill previously recorded ($ 7.2 112 The Company’s acquisition of Titan on May 19, 2023 (Note 3 – Business Combinations) (the “Titan Merger”) was treated as a reverse acquisition under ASC 805 for financial reporting purposes, with TraQiQ as the legal acquirer and Titan as the accounting acquirer. Titan’s historical consolidated financial statements have replaced TraQiQ’s historical consolidated financial statements with respect to periods prior to the completion of the Titan Merger. Therefore, management believes the accounting errors identified do not impact the historical consolidated financial statements presented herein. Going Concern The Company’s consolidated financial statements as of June 30, 2023 and December 31, 2022 are prepared using accounting principles generally accepted in the United States of America (“GAAP”), which contemplates continuation of the Company as a going concern. This contemplates the realization of assets and liquidation of liabilities in the ordinary course of business. For the six months ended June 30, 2023, the Company had a net loss of $ 23,568,649 The working capital of the Company was a deficit of $ 9,107,438 as of June 30, 2023 (deficit of $ 1,106,879 as of December 31, 2022). These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of time within one year after that date that the financial statements are issued. Management’s plans include raising capital through issuances of equity and debt securities, and minimizing operating expenses of the business to improve the Company’s cash burn rate. In July 2023, the Company converted $ 1,944,000 of principal and $ 126,323 of accrued interest related to its outstanding convertible note payables into common stock, resulting in the extinguishment of almost all of the Company’s convertible note embedded derivative liabilities (Note 16 – Subsequent Events). In addition, the Company has been successful in attracting substantial capital from investors interested in the current public status of the Company that has been used to support its ongoing cash outlays (Note 16 – Subsequent Events). The Company believes, but cannot guarantee, it will continue to be able to attract capital from outside sources as it pursues a move to a national stock exchange. The Company has engaged a qualified investment bank to assist in the uplisting of its common stock and simultaneous raise of capital. In addition, the Company’s revenue continues to grow and management expects the Company to shrink its net losses over the upcoming quarters through organic and acquisitive growth. The Company has identified a plan to decrease expenses going forward to reduce its cash burn.
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Business Operations Titan Trucking, LLC (the “Company”) was incorporated in the State of Michigan on January 26, 2017 The Company is engaged in the full-service solution of waste management. The Company offers a comprehensive package of waste reduction, collection, recycling, and technology-enabled solutions to support customer demand. Senior Trucking, LLC (“Senior’) was established on March 14, 2017 with 100 Going Concern The Company’s consolidated financial statements as of December 31, 2022 and 2021, are prepared using accounting principles generally accepted in the United States of America (“U.S. GAAP”), which contemplates continuation of the Company as a going concern. This contemplates the realization of assets and liquidation of liabilities in the ordinary course of business. For the year ended December 31, 2022, the Company had a net loss of $ 658,663 588,050 1,106,879 4,435,427 312,264 26,650 Management’s plans include raising capital through issuances of equity and debt securities and minimizing operating expenses of the business to improve the Company’s cash burn rate, in conjunction with the TraqIQ reverse-merger (Note 13). The combined companies, subsequent to the reverse merger, have been successful in attracting substantial capital from investors interested in the current public status of the Company, which has been used to support its ongoing cash outlays. In the second half of the year ended 2023, TraqIQ, its new legal parent company, obtained approximately $ 1 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Rule 8-03 of Regulation S-X. Accordingly, they do not include all the information and notes for complete financial statements. In the opinion of management, all adjustments (consistent of normal recurring accruals and adjustments) considered necessary for a fair presentation of the consolidated financial statements have been included. Results for the interim periods should not be considered indicative of results to be expected for a full year. The Company adopted a December 31 fiscal year-end for financial statement purposes. Principles of Consolidation and Basis of Accounting The consolidated financial statements include the accounts of TraQiQ, Inc and its wholly owned subsidiaries. All material inter-company accounts and transactions have been eliminated. The Company’s policy is to prepare its consolidated financial statements on the accrual basis of accounting, whereby revenue is recognized when earned and expenses are recognized when incurred. Accounting Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Business Combinations Under the guidance enumerated in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805, if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, the set is not considered a business and is accounted for as an asset acquisition at which point, the acquirer measures the assets acquired based on their cost, which is allocated on a relative fair value basis. Business combinations are accounted for utilizing the fair value of consideration determined by the Company’s management and external specialists. The Company recognizes estimated fair values of the tangible and intangible assets acquired and liabilities assumed as of the acquisition date. Goodwill is recognized as any excess in fair value over the net value of assets acquired and liabilities assumed. Cash and cash equivalents The Company considers all highly-liquid money market funds and certificates of deposit with original maturities of less than three months to be cash equivalents. The Company maintains its cash balances with various banks. The balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 Accounts Receivable, net Accounts receivables are recorded at the amount the Company expects to collect on the balance outstanding at year-end. Management closely monitors outstanding balances during the year and allocates an allowance account if appropriate. The Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables and contract assets. The Company considers historical collection rates, the current financial status of its customers, macroeconomic factors, and other industry-specific factors when evaluating for current expected credit losses. Forward-looking information is also considered in the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable, the Company believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical and current analysis of such financial instruments. As of June 30, 2023 and December 31, 2022, the Company allocated $ 77,690 Subscriptions Receivable Subscription receivable consists of units that have been issued with subscriptions that have not yet been settled. As of June 30, 2023 and December 31, 2022, there were $ 0 and $ 200,000 , respectively, in subscriptions that had not yet settled. Subscriptions receivable are carried at cost which approximates fair value. Inventory Inventories primarily consist of parts for our digester business purchased for resale. Inventory is stated at the lower of cost (first-in, first-out) or net realizable value. Management reviews the age of inventories for obsolescence and determined that a reserve for obsolescence was not required as of June 30, 2023. Property and Equipment, net Property and equipment is stated at cost. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the assets. Expenditures for repairs and maintenance are charged to expense as incurred. For assets sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any related gain or loss is reflected in the condensed consolidated statement of operations or the period in which the disposal occurred. The Company utilizes a useful life ranging from 5 25 Management regularly reviews property and equipment for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Based on management’s assessment, there were no indicators of impairment of the Company’s property and equipment as of June 30, 2023 and December 31, 2022. Finite Long-lived Intangible Assets, Net Finite long-lived intangible assets are recorded at their estimated fair value at the date of acquisition. Finite long-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. Management annually evaluates the estimated remaining useful lives of the finite intangible assets to determine whether events or changes in circumstances warrant a revision to the remaining period of amortization. Titan acquired the finite intangible asset, customer lists, as part of the acquisition of WTI Global, Inc. during the year ended December 31, 2022. The Company also recognized finite intangible intellectual property, noncompete agreement and tradename assets from its reverse acquisition with Titan (Note 3 – Business Combinations). Finite long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be fully recoverable. An impairment loss is recognized if the sum of the expected long-term undiscounted cash flows the asset is expected to generate is less than its carrying amount. Any write-downs are treated as permanent reductions in the carrying amount of the respective asset. Management assessed and concluded that no impairment write-down would be necessary for finite long-lived intangible assets as of June 30, 2023 and December 31, 2022. The Company amortizes these intangible assets on a straight-line basis over their estimated useful lives, as stated below: SCHEDULE OF FINITE LONG-LIVED INTANGIBLE ASSETS ESTIMATED USEFUL LIFE Finite Long-lived Intangible Assets Categories Estimated Useful Life Customer Lists 10 Intellectual Property 10 Noncompete agreement 5 Tradenames 10 Goodwill Goodwill represents the excess of the acquisition price of a business over the fair value of identified net assets of that business. Goodwill has an indefinite lifespan and is not amortized. We evaluate goodwill for impairment at least annually and record an impairment charge when the carrying amount of a reporting unit with goodwill exceeds the fair value of the reporting unit. The Company has two reporting units, Titan and Recoup. The Company assesses qualitative factors to determine if it is necessary to conduct a quantitative goodwill impairment test. If deemed necessary, a quantitative assessment of the reporting unit’s fair value is conducted and compared to its carrying value in order to determine the impairment charge. Due to the reverse acquisition with Titan, the Company recognized goodwill of $ 22,319,908 The fair value of the Recoup reporting unit was estimated using an income approach and included assumptions related to estimates of future revenue and operating expenses, long-term growth rates, a technology obsolescence rate, and a discount rate. As of June 30, 2023, the quantitative impairment test indicated a fair value of the reporting unit that was lower than it’s carrying value, and as a result, the goodwill was impaired with an impairment expense of $ 15,669,287 Leases The Company assesses whether a contract is or contains a lease at inception of the contract and recognizes right-of-use assets (“ROU”) and corresponding lease liabilities at the lease commencement date. The lease term is used to calculate the lease liability, which includes options to extend or terminate the lease when it is reasonably certain that the option will be exercised. The leases the Company currently holds do not have implicit borrowing rates, therefore the Company utilizes its incremental borrowing rate to measure the ROU assets and liabilities. Operating lease expense is generally recognized on a straight-line basis over the lease term. All leases that have lease terms of one year or less are considered short-term leases, and therefore are not recorded through a ROU or liability. The Company has elected to apply the practical expedient to not separate the lease and non-lease components of a contract, which ultimately results in a higher amount of total lease payments being included within the present value calculation of the lease liability. Loan Origination Fees Loan origination fees represent loan fees, inclusive of original issue discounts, relating to convertible note payables and note payables granted to the Company. The Company amortizes loan origination fees over the life of the note (Note 9 – Note Payables and Note 10 – Convertible Note Payables). Amortization expense of loan issuance fees for the six months ended June 30, 2023 and 2022 was $ 70,997 0 642,654 93,744 Fair Value Measurements ASC 820 “ Fair Value Measurements The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which fair value is observable: Level 1- fair value measurements are those derived from quoted prices (unadjusted in active markets for identical assets or liabilities); Level 2- fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and Level 3- fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). Financial instruments classified as Level 1 quoted prices in active markets include cash and cash equivalents. These consolidated financial instruments are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment to estimation. Valuations based on unobservable inputs are highly subjective and require significant judgments. Changes in such judgments could have a material impact on fair value estimates. In addition, since estimates are as of a specific point in time, they are susceptible to material near-term changes. Changes in economic conditions may also dramatically affect the estimated fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management for the respective periods. The respective carrying value of certain financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include cash and cash equivalents, short-term notes payable, accounts payable and accrued expenses. The carrying value of long-term debt approximates fair value, as the variable interest rates approximate current market rates. The Company measured its derivative liabilities at fair value on a recurring basis using level 3 inputs. Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with the FASB ASC Topic 815 “ Derivatives and Hedging Valuations derived from various models are subject to ongoing internal and external verification and review. The Company determined the fair value of the derivative liability as of June 30, 2023 using the Black-Scholes pricing model for its derivative liability from warrants and a Monte Carlo pricing model for its derivative liabilities from convertible note payables. The inputs used involve management’s judgement and may impact net income (loss). Revenue Recognition The Company records revenue based on a five-step model in accordance with FASB ASC 606, Revenue from Contracts with Customers 1. Identify the contract with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price of the contract. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when the performance obligations are met or delivered. The Company’s operating revenues are primarily generated from fees charged for the collection and disposal of waste. Revenues are recognized at a point in time immediately after completion of disposal of waste at a landfill or transfer station. Revenues from collection operations are influenced by factors such as collection frequency, type of collection furnished, type and volume or weight of the waste collected, distance to the disposal facility or material recovery facility and disposal costs. Fees charged at transfer stations are generally based on the weight or volume of waste deposited, including the cost of loading, transporting, and disposing of the solid waste at a disposal site. The fees charged for services generally include environmental, fuel charge and regulatory recovery fees, which are intended to pass through to customers direct and indirect costs incurred. For waste collection and disposal services the Company invoices its customers with standard 30-day payment terms without any significant financing terms. The Company also recognizes operating revenues from its product sales, such as sales of digester equipment and parts. Performance obligations from product sales are satisfied at the point in time when products are shipped to the customer, which is when the customer has title and control. Therefore, the Company’s product sale contracts have a single performance obligation (shipment of product). The Company primarily receives fixed consideration for sales of products. When revenue is earned on digester equipment related services, such as management advisory fees and digester maintenance and repair services, fees are recognized as the services are performed based on service milestones. For product sales, the Company invoices its customers with standard 30-day payment terms without any significant financing terms. The following is a summary of revenue disaggregated by type for the six and three months ended June 30, 2023 and 2022: SUMMARY OF DISAGGREGATION OF REVENUE Six Months Ended Three Months Ended June 30, June 30, 2023 2022 2023 2022 Product sales $ 184,175 $ - $ 184,139 $ - Waste collection and disposal 2,777,397 1,569,853 1,643,106 919,738 Total revenue $ 2,961,572 $ 1,569,853 $ 1,827,245 $ 919,738 Concentration Risk The Company performs a regular review of customer activity and associated credit risks. As of June 30, 2023, two customers accounted for approximately 43 63 During the six months ended June 30, 2023, one customer accounted for approximately 42 55 34 53 The Company maintains positive customer relationships and continually expands its customer base, mitigating the impact of any potential concentration risks that exist. Basic and Diluted Loss per Share Basic net (loss) income per common share is computed by dividing net (loss) income by the weighted average number of vested common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number vested of common shares, plus the net impact of common shares (computed using the treasury stock method), if dilutive, resulting from the exercise of dilutive securities. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. A s of June 30, 2023 and December 31, 2022, the Company excluded the common stock equivalents summarized below, which entitle the holders thereof to ultimately acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive. SCHEDULE OF EARNINGS PER SHARE ANTI DILUTIVE Six Months Ended Six Months Ended June 30, June 30, 2023 2022 Series B preferred stock 147,013,500 - Series C preferred stock 7,010,000 - Restricted stock awards 5,005,000 - Warrants 108,734 - Convertible notes 127,031,864 - Total common stock equivalents 286,169,098 - As further described in Note 3, under applicable accounting principles, the historical financial results of Titan prior to May 19, 2023 replace the historical financial statements for the period prior to May 19, 2023. Titan’s equity structure, prior to the combination with the TraQiQ, was a limited liability company, resulting in all components of equity attributable to the members being reported within Member’s Equity. Given that Titan was a limited liability company, net loss prior to the reverse acquistion is not applicable for purposes of calculating loss per share. Income Taxes and Uncertain Tax Positions Income taxes are accounted under the asset and liability method. The current charge for income tax expense is calculated in accordance with the relevant tax regulations applicable to entity. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and for operating loss 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 income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company follows FASB ASC 740-10, “ Accounting for Uncertainty in Income Taxes TraQiQ, Inc. files a tax return in the U.S. federal tax jurisdiction and various state tax jurisdictions. Prior to the sale of its subsidiary TraQiQ Solutions, Inc., (Note 16 – Subsequent Events) TraQiQ Inc. and TraQiQ Solutions Inc filed a consolidated tax return in the U.S. federal tax jurisdiction and various state tax jurisdictions. Recoup files a tax return in the U.S. federal tax jurisdiction and the State of Delaware. Prior to the Titan Merger, Titan, with consent from its shareholders, had elected under the Internal Revenue Code to be an “S” corporation. In lieu of corporation income taxes, the shareholders of an “S” corporation are taxed on their proportionate share of the Company’s taxable income. For U.S. federal income tax purposes, the Titan Merger qualified as a tax-free “reorganization”. Therefore, following the Titan Merger, Titan is to be taxed as a “C” corporation in the U.S. federal tax jurisdiction and in various state tax jurisdictions. The U.S. federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they were filed. Advertising and Marketing Costs Costs associated with advertising are charged to expense as occurred. For the three and six months ended June 30, 2023 and 2022, the advertising and marketing costs were $ 12,560 13,908 1,209 1,654 Recently Issued Accounting Standards The Company has reviewed the recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC and determined that these pronouncements do not have a material impact on the Company’s current or anticipated consolidated financial statement presentation or disclosures. Recently Adopted Accounting Standards In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”)
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and the regulations of the United States Securities and Exchange Commission. The Company adopted a December 31 fiscal year-end for financial statement reporting purposes. The consolidated financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. In their opinion, such financial information is presented fairly and for all periods represented. Principles of Consolidation The consolidated financial statements include the accounts of Titan Trucking LLC and Senior Trucking LLC, its wholly owned affiliate. All material inter-company accounts and transactions have been eliminated. Basis of Accounting The Company’s policy is to prepare its combined financial statements on the accrual basis of accounting, whereby revenue is recognized when earned and expenses are recognized when incurred. Accounting Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Business Combinations Under the guidance enumerated in FASB Accounting Standards Codification (“ASC”) 805, if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asst or group of similar identifiable assets, the set is not considered a business and is accounted for as an asset acquisition at which point, the acquirer measures the assts acquired based on their cost, which is allocated on a relative fair value basis. Business combinations are accounted for utilizing the fair value of consideration determined by the Company’s management and external specialists. The Company recognizes estimated fair values of the tangible and intangible assets acquired and liabilities assumed as of the acquisition date. Goodwill is recognized as any excess in fair value over the net value of assets acquired and liabilities assumed. TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 Cash and cash equivalents The Company considers all highly liquid money market funds and certificates of deposit with original maturities of less than three months to be cash equivalents. The Company maintains its cash balances with various banks. The balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 Accounts Receivable, net Accounts receivables are recorded at the amount the Company expects to collect on the balance outstanding at year-end. Management closely monitors outstanding balances during the year and allocates an allowance account if appropriate. The Company writes off bad debts as they occur during the year. As of the year ended December 31, 2022, the Company allocated $ 77,690 no Subscriptions Receivable Subscription receivable consists of members’ equity that have been issued with subscriptions that have not yet been settled. As of December 31, 2022 and 2021, there were $ 200,000 nil Property and Equipment, net Property and equipment are stated at cost. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the assets. Expenditures for repairs and maintenance are charged to expense as incurred. For assets sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any related gain or loss is reflected in the consolidated statement of operations or the period in which the disposal occurred. The Company utilizes a useful life ranging from 5 25 Management regularly reviews property and equipment for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Based on management’s assessment, there were no indicators of impairment of the Company’s property and equipment as of December 31, 2022. Finite Intangible Assets, net Finite intangible assets are recorded at their estimated fair value at the date of acquisition. They are amortized on a straight-line basis over their estimated useful lives. Management annually evaluates the estimated remaining useful lives of the intangible assets to determine whether events or changes in circumstances warrant a revision to the remaining period of amortization. The Company acquired the finite intangible asset, customer lists, as part of the asset acquisition of WTI Global, Inc. Customer lists are amortized over a remaining useful life of 10 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 Finite-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be fully recoverable. An impairment loss is recognized if the sum of the expected long-term undiscounted cash flows the asset is expected to generate is less than its carrying amount. Any write-downs are treated as permanent reductions in the carrying amount of the respective asset. Management assessed and concluded that no impairment write-down would be necessary for the finite-lived intangible assets as of December 31, 2022. Fair Value of Financial Instruments The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and short-term notes payable. As of the consolidated balance sheet dates, the estimated fair values of the financial instruments were not materially different from their carrying values as presented due to the short maturities of these instruments. Leases The Company assesses whether a contract is or contains a lease at inception of the contract and recognizes right-of-use assets (“ROU”) and corresponding lease liabilities at the lease commencement date. The lease term is used to calculate the lease liability, which includes options to extend or terminate the lease when it is reasonably certain that the option will be exercised. The leases the Company currently holds do not have implicit borrowing rates, therefore the Company utilizes its incremental borrowing rate to measure the ROU assets and liabilities. Operating lease expense is generally recognized on a straight-line basis over the lease term. All leases that have lease terms of one year or less are considered short-term leases, and therefore are not recorded through a ROU or liability. The Company has elected to apply the practical expedient to not separate the lease and non-lease components of a contract, which ultimately results in a higher amount of total lease payments being included within the present value calculation of the lease liability. Loan Origination Fees Loan origination fees represent loan fees relating to notes granted to the Company and are amortized over the life of the note. Amortization expense for the year ended December 31, 2022 was $ 6,663 93,745 Revenue Recognition The Company records revenue based on a five-step model in accordance with ASC 606, Revenue from Contracts with Customers, which requires the following: 1. Identify the contract with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price of the contract. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when the performance obligations are met or delivered. TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 The Company’s operating revenues are primarily generated from fees charged for the collection and disposal of waste. Revenues are recognized at a point in time immediately after completion of disposal of waste at a landfill or transfer station and billed out to customers. Rates charged for services performed are usually based on pre-negotiated amounts via contractual obligations and are billed on a performance satisfaction basis via invoice. Invoices usually contain a payment term of net 30 days. There are no significant financing operations with customers in relation to revenues generated and collected. Revenues from collection operations are influenced by factors such as collection frequency, type of collection furnished, type and volume or weight of the waste collected, distance to the disposal facility or material recovery facility and disposal costs. Fees charged at transfer stations are generally based on the weight or volume of waste deposited, including the cost of loading, transporting, and disposing of the solid waste at a disposal site. The fees charged for services generally include environmental, fuel charge and regulatory recovery fees, which are intended to pass through to customers direct and indirect costs incurred. Concentration Risk The Company performs a regular review of customer activity and associated credit risks. During the year ended December 31, 2022, one customer accounted for more than 63 % of accounts receivable. During the year ended December 31, 2021, two customers accounted for more than 77 % of total accounts receivable. During the year ended December 31, 2022, three customers accounted for more than 76 77 The Company maintains positive customer relationships and continually expands its customer base, mitigating the impact of any potential concentration risks that exist. Basic and Diluted Loss per Unit The Company presents both basic and diluted earnings per unit for the periods presented in the consolidated financial statements. Basic and diluted loss per unit is calculated by dividing the net loss attributable to the Company by the weighted average number of units outstanding during the periods presented. Income Taxes The Company, with consent from its members, has elected under the Internal Revenue Code to be an “S” corporation. In lieu of corporation income taxes, the shareholders of an “S” corporation are taxed on their proportionate share of the Company’s taxable income. Advertising and Marketing Costs Costs associated with advertising are charged to expense as occurred. For the years ended December 31, 2022 and 2021, the advertising and marketing costs were $ 11,336 3,394 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments.” This amendment replaces the incurred methodology in current GAAP with a methodology that reflects expected credit losses on instruments within its scope, including trade receivables. This update is intended to provide financial statement users with more decision-useful information about the expected credit losses. In November 2019, the FASB issued No. 2019-10, Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842), which deferred the effective date of ASU 2016-13 for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company does not expect a material impact from the adoption of ASU 2016-13 on the consolidated financial statements.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATIONS	NOTE 3 – BUSINESS COMBINATIONS Titan Trucking, LLC Reverse Acquisition The Company, the Company’s subsidiary Titan Merger Sub Corp. (“Merger Sub”), Titan and the owners of Titan (“Titan owners”) entered into a merger agreement (the “Titan Merger Agreement”) on May 19, 2023 (the “acquisition date”). Pursuant to the terms of the Titan Merger Agreement, Merger Sub was merged with and into Titan on the acquisition date with Titan surviving as a wholly-owned subsidiary of the Company (the “Titan Merger”). For U.S. federal income tax purposes, the Titan Merger qualified as a tax-free “reorganization”. Under the terms of the Titan Merger Agreement, the Company agreed to pay the Titan owners 630,900 shares of the Company’s Series C Preferred Stock. Concurrent to the Titan Merger, the Company’s chief executive officer and one of the Company’s directors resigned from their respective positions and a new chief executive officer, chief operating officer and chief financial officer were appointed. Additionally, the new chief executive officer and chief operating officer were both appointed as directors of the Company. The Company additionally agreed to issue stock compensation in the form of 70,100 shares of the Company’s Series C Preferred Stock to the new chief executive officer (Note 14 – Stock-Based Compensation). In accordance with ASC 805 – Business Combinations Titan was deemed to be the accounting acquirer based on the following facts and circumstances: (1) the Titan owners owned approximately 65 The Company accounted for the Titan Merger as a reverse acquisition using acquisition accounting. Because the Titan Merger qualifies as a reverse acquisition and given that Titan was a private company at the time of the Titan Merger and therefore its value was not readily determinable, the fair value of the merger consideration was deemed to be equal to quoted market capitalization of the Company at the acquisition date. The purchase consideration was as follows: SCHEDULE OF PURCHASE CONSIDERATION TraQiQ, Inc. market capitalization at closing $ 27,162,222 Total purchase consideration $ 27,162,222 The Company recorded all tangible and intangible assets and liabilities at their preliminary estimated fair values on the acquisition date. The Company is currently in the process of finalizing the estimated fair values with a third-party specialist. The following represents the allocation of the estimated purchase consideration: SCHEDULE OF TANGIBLE AND INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED AT THEIR PRELIMINARY ESTIMATED FAIR VALUES Preliminary Estimated Description Fair Value Assets: Cash $ 69,104 Accounts receivable 369,338 Prepaid expenses and other current assets 17,893 Inventory 416,046 Fixed assets 1,134 Intangible assets 10,681,477 Goodwill 22,319,908 Assets acquired total $ 33,874,900 Liabilities: Accounts payable and accrued expenses $ (1,009,993 ) Customer deposits (311,544 ) Accrued payroll and related taxes (21,077 ) Derivative liability (219,171 ) Convertible notes payable (1,466,382 ) Convertible notes payable – related parties (102,851 ) Notes payable (3,579,160 ) Notes payable – related parties (2,500 ) Liabilities acquired total $ (6,712,678 ) Net fair value of assets (liabilities) $ 27,162,222 The Company assessed the fair values of the tangible and intangible assets and liabilities and the amount of goodwill to be recognized as of the acquisition date. Fair values are preliminary and were based on management’s estimates and assumptions. The intangible assets acquired were specific to the Company’s Recoup subsidiary. The preliminary fair value of the intellectual property intangible asset was measured using the multiple periods excess earnings method (“MPEEM”). Significant inputs used to measure the fair value include an estimated useful life of ten ( 10 19.8 The preliminary fair value of the tradenames intangible asset was measured using the relief from royalty method. Significant inputs used to measure the fair value include an estimated projected revenue from the tradename, a pre-tax royalty rate of 1 19.8 The preliminary fair value of the noncompete agreement intangible asset was measured with a discounted cash flow analysis that compared projected cash flows during the noncompete agreement period with and without the agreement. Significant inputs used to measure the fair value include an estimate of time for the parties involved to identify the product, bring in the technology, and start the manufacturing process. As well as the estimated risk that the parties involved would choose to compete without the agreement in place and a discount rate of 19.8 5 Goodwill arising from the acquisition consisted of new customer relationships for the Company, access to new product market opportunities and expected growth opportunities. Total acquisition costs incurred were approximately $450,000 recorded as component of professional fees expenses. The approximate revenue and gross profit for TraQiQ (excluding the operations of Titan) from May 19, 2023 through June 30, 2023 was $ 184,175 85,587 The following supplemental pro-forma financial information approximate combined financial information assumes that the acquisition had occurred at the beginning of the year ended December 31, 2022: SCHEDULE OF SUPPLEMENTAL PRO-FORMA FINANCIAL INFORMATION Six Months Ended Year Ended June 30, December 31, 2023 2022 Total revenue $ 3,330,079 $ 4,204,694 Net loss $ (3,835,160 ) $ (24,337,792 ) Pro forma loss per common share $ (0.11 ) $ (5.52 ) Pro forma weighted average number of common shares basic and diluted 33,959,755 4,410,595 Pro forma weighted average number of common shares basic 33,959,755 4,410,595 The pro forma combined results of operations for the year ended December 31, 2022, include stock-based compensation of $ 5,608,000 and goodwill impairment expense of $ 15,669,287 . The pro forma combined results of operations are not necessarily indicative of the results of operations that actually would have occurred, nor are they necessarily indicative of future consolidated results.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
PROPERTY AND EQUIPMENT, NET	NOTE 4 – PROPERTY AND EQUIPMENT, NET Fixed assets consist of the following as of June 30, 2023 and December 31, 2022: SCHEDULE OF PROPERTY AND EQUIPMENT, NET June 30, December 31, 2023 2022 Containers $ 1,520,886 $ 1,397,311 Trucks and tractors 4,138,215 4,086,968 Trailers 1,197,357 1,197,357 Shop equipment 40,380 40,380 Leasehold improvements $ 19,589 $ 19,589 Property and equipment, gross 6,916,427 6,741,605 Less accumulated depreciation (1,289,683 ) (1,097,664 ) Net book value $ 5,626,744 $ 5,643,941 Depreciation expenses for the three and six months ended June 30, 2023 were $ 97,162 and $ 191,956 67,372 134,420 , respectively. On June 10, 2022, Titan entered into an asset purchase agreement with Century Waste Management (“Century”) for consideration of approximately $ 1,805,420
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
PROPERTY AND EQUIPMENT, NET	NOTE 5 – PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following as of December 31, 2022 and 2021: SCHEDULE OF PROPERTY AND EQUIPMENT, NET December 31, December 31, Containers $ 1,397,311 $ - Trucks and tractors 4,086,968 2,213,265 Trailers 1,197,357 1,829,853 Shop equipment 40,380 40,380 Leasehold improvements 19,589 19,589 Property and equipment, gross 6,741,605 4,103,087 Less: accumulated depreciation (1,097,664 ) (942,908 ) Net book value $ 5,643,941 $ 3,160,179 Depreciation expenses for the year ended December 31, 2022 and 2021 were $ 325,382 304,175 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 On June 10, 2022, the Company entered into an asset purchase agreement with Century Waste Management for consideration of approximately $ 1,805,000

INTANGIBLES, NET

INTANGIBLES, NET	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
INTANGIBLES, NET	NOTE 5 – INTANGIBLES, NET Intangible assets consisted of the following as of June 30, 2023 and December 31, 2022: SCHEDULE OF INTANGIBLE ASSETS June 30, December 31, 2023 2022 Customer Lists $ 687,500 $ 687,500 Intellectual Property 10,333,144 - Tradenames 275,447 - Noncompete Agreement 72,886 - Intangible assets, gross 72,886 - Less: accumulated amortization (176,599 ) - Net book value $ 11,192,378 $ 687,500 Intangible assets, net $ 11,192,378 $ 687,500 Amortization expense from intangible assets was $ 176,599 0 169,724 0 On December 9, 2022, Titan entered into a purchase agreement with WTI Global, Inc. (the “seller” or “WTI”) for consideration of approximately $ 687,500 in exchange for intangible assets. The entire purchase consideration was allocated as fair value to the customer lists acquired from the seller. The $ 687,500 was funded through a combination of a note payable to the seller of $ 170,000 and an equity infusion from a member of Titan for $ 517,500 . See Note 9 and 10 for further details. As a result of the Titan Merger, the Company recorded $ 10,333,144 275,447 of tradenames, and a $ 72,886 noncompete agreement on the acquisition date (Note 3 – Business Combinations). Future amortization expense from intangible assets as of June 30, 2023 were as follows: SCHEDULE OF FUTURE AMORTIZATION EXPENSE December 31, For the Year Ended, December 31, Remainder of 2023 $ 597,597 2024 1,188,698 2025 1,185,450 2026 1,185,450 2027 1,185,450 Thereafter 5,849,733 Total remaining amortization expense $ 11,192,378
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
INTANGIBLES, NET	NOTE 6 – INTANGIBLES, NET Intangible assets acquired consisted of the following as of December 31, 2022 and 2021: SCHEDULE OF ACQUIRED INTANGIBLE ASSETS December 31, December 31, Customer lists $ 687,500 $ - Less: accumulated amortization - - Net book value $ 687,500 $ - For the years ended December 31, 2022 and 2021, there were no amortization expenses recorded. Amortization is expected to be $ 68,750 On December 9, 2022, the Company entered into a purchase agreement with WTI Global, Inc. (the “seller”) for consideration of approximately $ 687,500 687,500 170,000 517,500

GOODWILL

GOODWILL	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 6 – GOODWILL The Company has two reporting units, Titan and Recoup. As of June 30, 2023 and December 31, 2022, the goodwill for both reporting units was $ 0 and $ 0 22,319,908 for the Recoup reporting unit on the Titan Merger acquisition date. As a result of the historical net losses of TraQiQ, the Company concluded it was more likely than not that the fair value of the reporting unit was less than it’s carrying amount. Therefore, the Company performed an impairment assessment of the goodwill. The fair value of the Recoup reporting unit was estimated using an income approach and included assumptions related to estimates of future revenue and operating expenses, long-term growth rates, a technology obsolescence rate, and a discount rate. As of June 30, 2023, the quantitative impairment test indicated a fair value of the reporting unit that was lower than it’s carrying value, and as a result, the goodwill was impaired with an impairment expense of $ 15,669,287

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Detail of accounts payable and accrued expenses as of June 30, 2023, and 2022 was as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES June 30, December 31, 2023 2022 Accounts payable $ 2,020,250 $ 669,231 Credit card payable 160,767 29,454 Accrued interest 122,886 12,298 Accrued expenses and other payables 151,900 25,675 Total accounts payable and accrued expenses $ 2,455,803 $ 736,658
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Detail of accounts payable and accrued expenses as of December 31, 2022 and 2021 is as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES December 31, December 31, Accounts payable $ 669,231 $ 309,833 Credit card payable 29,454 28,683 Accrued interest 12,298 35,131 Accrued expenses and other 25,675 - Total accounts payable and accrued expenses $ 736,658 $ 373,647 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
LEASES	NOTE 8 – LEASES As of June 30, 2023, Titan maintains two leases classified as operating leases. Leases with an initial term of 12 Titan has a 62 January 15, 2025 8,251 8,479 161,000 On April 1, 2023, Titan entered into a 60 March 31, 2028 5 33,564 1,913,200 1,635,335 SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES June 30, December 31, 2023 2022 Weighted average remaining lease term (in years) 4.46 2.08 Weighted average discount rate 7.92 % 7.57 % Future minimum lease payments required under operating leases on an undiscounted cash flow basis as of June 30, 2023 were as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the Year Ended, December 31, Remainder of 2023 $ 229,096 2024 508,481 2025 421,498 2026 427,670 2027 443,707 Thereafter 112,968 Total minimum lease payments 2,143,420 Less: imputed interest (356,532 ) Present value of future minimum lease payments 1,786,888 Current operating lease liabilities $ 349,651 Non-current operating lease liabilities $ 1,437,237 The Company had operating lease expenses of $ 152,333 50,745 124,780 25,879
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
LEASES	NOTE 8 – LEASE PAYABLE LEASES The Company leases both its headquarters office and operational warehouse in Troy, Michigan. Leases with an initial term of 12 months or less or are immaterial are not included on the consolidated balance sheets. During the year ended December 31, 2019, the Company entered into a 62-month lease which expires on January 15, 2025 8,251 after a 2-month rent abatement period. Straight rent was calculated at $ 8,479 per month. The total remaining operating lease expenses through the expected termination date is approximately $ 211,963 . Total operating lease expenses for the years ended December 31, 2022 and 2021 were $ 112,753 and $ 112,198 , respectively. SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES As of December 31, 2022 2021 Weighted average remaining lease term (in years) 2.08 3.08 Weighted average discount rate 7.57 % 7.57 % Future minimum lease payments required under operating leases on an undiscounted cash flow basis as of December 31, 2022 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Fiscal Year Operating Lease Payments 2023 $ 107,930 2024 111,168 2025 9,287 Total minimum lease payments 228,385 Less: imputed interest (17,852 ) Present value of future minimum lease payments $ 210,533 Current operating lease liabilities 95,243 Non-current operating lease liabilities 115,290 On April 1, 2023, the Company entered into a 60-month lease in Detroit, Michigan with a related party, which terminates on March 31, 2028 33,564 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
NOTES PAYABLE	NOTE 9 – NOTES PAYABLE The Company borrows funds from various creditors to finance its equipment, operations, and acquisitions. The collateralized loans below are secured by interest in the financed equipment. The Company’s notes payables balance as of June 30, 2023 and December 31, 2022 consisted of the following: SCHEDULE OF LONG-TERM DEBT June 30, December 31, 2023 2022 Current Non-current Current Non-current Loans: WTI Global Inc. (a) $ - $ - $ 170,000 $ - Collateralized Loans: Peoples United (b) 81,865 - 177,539 - M&T Bank (c) 127,377 256,112 121,927 321,192 Daimler Truck (d) 63,320 21,293 74,873 53,429 Ascentium Capital (e) 156,303 508,868 152,467 587,991 Balboa Capital (f) 40,815 158,534 38,895 179,433 Blue Bridge Financial (g) 11,043 45,263 10,394 50,951 Financial Pacific (h) 30,454 117,669 29,187 133,220 M2 Equipment (i) 41,275 156,955 39,527 178,039 Meridian Equipment (j) 26,730 99,931 25,518 113,606 Navitas (k) 38,286 139,199 36,791 158,723 Pawnee (l) 43,639 171,386 41,480 193,759 Signature (m) 76,797 335,803 73,973 374,921 Trans Lease (n) 42,540 135,783 40,524 157,569 Verdant (o) 45,727 146,170 44,324 169,390 Western Equipment (p) 43,059 164,597 41,186 186,605 Issued prior to Titan Merger: Michaelson Capital (q) 2,732,090 - - - Loanbuilder (r) 113,777 145,563 - - Individual (s) 25,000 - - - Kabbage Loans (t) 64,544 - - - Baxter Credit Union (u) 99,995 - - - Related Parties: Titan Holdings 2 (v) 653,470 - - - Total outstanding principal $ 4,558,106 $ 2,603,126 $ 1,118,605 $ 2,858,828 Less: discounts $ (25,936 ) $ (63,302 ) $ (20,447 ) $ (73,297 ) Total notes payable $ 4,532,170 $ 2,539,824 $ 1,098,158 $ 2,785,531 Less: Notes payable – related parties $ 653,470 - - - Notes payable $ 3,878,700 $ 2,539,824 $ 1,098,158 $ 2,785,531 (a) On December 15, 2022, Titan entered into a $ 170,000 7 (b) On December 10, 2021, Titan entered into a collateralized loan agreement for $ 354,876 5.75 16,614 (c) Titan entered into a collateralized loan on December 23, 2022 with M&T Bank which matures on February 23, 2025. The loan has an interest rate of 8.78 % and the Company remits monthly payments of $ 13,000 176,497 (d) On February 12, 2018, Titan entered into a collateralized loan agreement with Daimler Trucks for $ 131,940 2,487 4.95 On June 3, 2019, Titan entered into another collateralized loan agreement with Daimler Trucks for $ 160,601 2,795 6 On June 14, 2019, Titan entered into another collateralized loan agreement with Daimler Trucks for $ 155,740 2,762 6 (e) On May 5, 2022, Titan entered into an equipment financing agreement with Ascentium Capital for $ 250,000 4,812 5.82 On May 10, 2022, Titan entered into an equipment financing agreement with Ascentium Capital for $ 259,646 4,753 3.75 On June 5, 2022, Titan entered into an equipment financing agreement with Ascentium Capital for $ 311,795 5,935 5.36 (f) On August 13, 2022, Titan entered into a collateralized loan agreement with Balboa Capital for $ 230,482 4,860 9.68 (g) On August 11, 2022, Titan entered into an equipment finance agreement with Blue Bridge Financial for $ 64,539 1,442 12.18 (h) On July 15, 2022, Titan entered into an equipment financing agreement with Financial Pacific for $ 74,841 1,585 9.87 On October 15, 2022, Titan entered into an additional equipment financing agreement with Financial Pacific for $ 95,127 , which matures five years from commencement. Titan makes monthly payments of $ 1,906 towards principal and interest. Interest accrues at a rate of 7.49 % per annum. (i) On August 10, 2022, Titan entered into an equipment financing agreement with M2 Equipment for $ 230,000 4,739 8.68 (j) On August 16, 2022, Titan entered into an equipment financing agreement with Meridian for $ 149,076 3,118 9.32 (k) On July 23, 2022, Titan entered into an equipment financing agreement with Navitas for $ 210,000 4,257 7.99% (l) On August 15, 2022, Titan entered into an equipment financing agreement with Pawnee Leasing Corp. for $ 248,157 5,296 10.19% (m) On June 22, 2022, Titan entered into a collateralized loan agreement with Signature Bank for $ 284,951 4,849 6.93% On September 15, 2022, Titan entered into a collateralized loan agreement with Signature Bank for $ 191,250 3,901 8.25% (n) On August 20, 2022, Titan entered into a collateralized loan agreement with Trans Lease, Inc. for $ 210,750 4,838 9.75% (o) On April 27, 2022, Titan entered into a collateralized debt agreement with Verdant Commercial Capital for $ 241,765 4,702 6.25% (p) On August 15, 2022, Titan entered into an equipment financing agreement with Western Equipment Capital for $ 240,726 4,989 8.93% Note Payables issued prior to Titan Merger: (q) On January 5, 2023 the Company completed its asset acquisition of the Recoup Digester Assets and as part of the consideration, assumed the liabilities of a $ 3,017,090 12 35,000 250,000 (r) Between January 14, 2022 and July 6, 2022 the Company signed four loan agreements with the Loanbuilder service of Paypal, Inc (the “Loanbuilder Notes”). Three of the four Loanbuilder Notes were settled prior to May 19, 2023. The remaining note (“Loanbuilder – 3”) was in default on May 19, 2023. On May 19, 2023, the outstanding liabilities owed due to the Loanbuilder Notes was $ 299,710 50,599 On June 15, 2023, the Company agreed to settle Loanbuilder – 3. In accordance with ASC 470-60, “ Troubled Debt Restructuring by Debtors 25,299 6,325 Excluding the Loanbuilder -3 repayments, and as of June 30, 2023, the Company has 34 remaining required monthly repayments of $ 6,046 1,545 (s) On May 16, 2022, the Company issued a $ 25,000 12% 0.5% (t) On September 28, 2022 and September 29, 2022 the Company agreed to two Kabbage Funding Loan Agreements (together known as the “Kabbage Loans”) owed to American Express National Bank. The Kabbage Loans had an initial principal value of $ 120,800 77,748 4,077 3,658 35,507 (u) The Company signed a revolving loan with Baxter Credit Union, which was renewed on April 26, 2023, with a principal liability of $ 99,995 8.50% Related Parties: (v) Titan continually borrows from Titan Holdings 2, a stockholder of the Company, as working capital needs arise. The loan is due on demand and accrues interest at a rate of 10.5% Interest expense on these notes for the six and three months ended June 30, 2023 was $ 213,720 and $ 136,367 , respectively. Interest expense on these notes for the six and three months ended June 30, 2022 was $ 78,391 and $ 46,838 Principal maturities for the next five years and thereafter as of June 30, 2023 were as follows: SUMMARY OF PRINCIPAL MATURITIES OF NOTES PAYABLE Remainder of 2023 $ 4,090,960 2024 915,197 2025 935,069 2026 747,646 2027 442,419 Thereafter 29,941 Total principal payments $ 7,161,232 Less: debt discounts (89,238 ) Total notes payable $ 7,071,994 Paycheck Protection Program Note Forgiveness Titan applied for and received loans from the Paycheck Protection Program (the “PPP”) in the amounts of $ 406,152 406,152 812,304
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
NOTES PAYABLE	NOTES 9 – NOTES PAYABLE The Company borrows funds from various creditors to finance equipment and vehicles and acquisitions consisting of the following: SCHEDULE OF NOTES PAYABLE December 31, 2022 December 31, 2021 Lender Maturity Interest Monthly Payment Short-Term Long-Term Short-Term Long-Term % $ $ $ $ $ Loans Fifth Third Bank (PPP) ** 2/8/22 - 5/24/22 - - - - 812,304 - WTI Global On demand 7.00 - 170,000 - - - Collateralized Loans Peoples United 11/10/23 5.75 16,614 177,539 - 165,337 177,539 M&T Bank 2/23/25 8.78 13,000 121,927 321,192 128,191 443,120 Daimler Truck 5/14/23 - 9/29/23 4.95 - 6.00 2,487 - 2,762 74,873 53,429 138,374 216,560 Ascentium Capital 5/5/27 - 6/5/27 3.75 - 5.82 4,812 - 5,935 152,467 587,991 - - Balboa Capital 8/13/27 9.68 4,860 38,895 179,433 - - Blue Bridge Financial 8/10/27 12.18 1,442 10,394 50,951 - - Financial Pacific 7/15/27 - 10/15/27 7.49 - 9.87 1,585 - 1,906 29,187 133,220 - - M2 Equipment 8/10/27 8.68 4,739 39,527 178,039 - - Meridian Equipment 7/12/27 9.32 3,118 25,518 113,606 - - Navitas 7/23/27 7.99 4,257 36,791 158,723 - - Pawnee 8/15/27 10.19 5,296 41,480 193,759 - - Signature 9/15/27 - 6/30/28 6.93 - 8.25 3,901 - 4,842 73,973 374,921 - - Trans Lease 2/20/27 9.75 4,838 40,524 157,569 - - Verdant 4/27/27 6.25 4,702 44,324 169,390 - - Western Equipment 8/15/27 8.93 4,989 41,186 186,605 - - Related Parties Titan Property On demand - - - - 1,204,532 - C. and M. Rizzo On demand 3.00 - - - 500,000 - M. Rizzo On demand 1.90 - - - 1,785,451 - J. Rizzo On demand 5.00 - - - 170,881 - 1,118,605 2,858,828 4,905,070 837,219 ** The Company applied for and received loans from the Paycheck Protection Program (the “PPP”) in the amounts of $ 406,152 406,153 812,305 Principal maturities for the next five years and thereafter: SCHEDULE OF PRINCIPAL MATURITIES OF NOTES PAYABLE 2023 1,118,605 2024 806,510 2025 857,789 2026 723,597 2027 442,419 Thereafter 28,514 Total principal payments 3,977,434 Less: debt issuance costs (93,745 ) Total notes payable 3,883,689 ** The Company applied for and received loans from the Paycheck Protection Program (the “PPP”) in the amounts of $ 406,152 406,153 812,305 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021

CONVERTIBLE NOTES PAYABLES

CONVERTIBLE NOTES PAYABLES	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLES	NOTE 10 – CONVERTIBLE NOTES PAYABLES The Company’s convertible notes as of June 30, 2023 and December 31, 2022 were as follows: SCHEDULE OF CONVERTIBLE NOTES PAYABLES Current Non-current Current Non-current June 30, December 31, 2023 2022 Current Non-current Current Non-current Issued prior to Titan Merger Evergreen – 2022 (a) $ 48,000 $ - $ - $ - Evergreen – 2023 (b) 834,000 - - - GS Capital (c) - - - - Chambers (d) 60,000 - - - Eleven 11 (e) 114,000 - - - Calvary Fund (f) 468,000 - - - Keystone Capital (g) 180,000 - - - Diagonal Lending (h) 52,006 - - - Seven Knots (i) 60,000 - - - Issued prior to Titan Merger – Related Parties: Sikka (j) 120,000 - - - Miller (k) 60,000 - - - Convertible Notes Payable: Calvary Fund – Bridge Notes (l) 604,000 - - - Evergreen – Bridge Note (m) 604,000 - - - Related Parties: Miller – Bridge Note (n) 240,000 - - - Titan 5 – Bridge Note (o) 120,000 - - - Total outstanding principal $ 3,564,006 $ - $ - $ - Less: discounts $ (725,869 ) $ - $ - $ - Total convertible notes payable $ 2,838,137 $ - $ - $ - Convertible notes payable – related parties $ 445,117 $ - $ - $ - Convertible notes payable $ 2,939,020 $ - $ - $ - Issued prior to Titan Merger: (a) On October 31, 2022, the Company issued a 20 48,000 10 July 21, 2023 75 1,000,000 (b) Between January 1, 2023 and April 6, 2023 the Company issued five 20 12,000 480,000 10 December 31, 2023 April 30, 2024 0.015 90 (c) On July 5, 2022, the Company issued an original issue discount Senior Secured Promissory Note (the “GS Capital Note”) to GS Capital Partners, LLC (“GS Capital”) that is dated as of July 5, 2022 36,000 12 July 5, 2023 0 (d) On February 16, 2023 the Company issued a 20 60,000 10 February 28, 2024 0.015 90 (e) On February 14, 2023 and March 14, 2023 the Company issued two 20 % original issue discount Senior Secured Promissory Notes (the “Eleven 11 Notes”) to Eleven 11 Management, LLC (“Evergreen”) with principal amounts of $ 54,000 and $ 60,000 , respectively. The Eleven 11 Notes have an annual interest rate of 10 % per annum and have maturity dates of February 14, 2024 and February 28, 2024 . The Eleven 11 Notes also contain identical conversion features, enabling them to convert into shares of the Company’s common stock upon default. The conversion price is equal to the lower of (1) $ 0.015 per share or (2) 90 % of the average of the two lowest volume-weighted average price of the five trading days ending on the day immediately prior to the conversion date. The conversion features each contain a variable settlement feature which was determined to be a derivative liability (Note 11 - Derivative Liabilities). Subsequent to June 30, 2022, the Eleven 11 Notes were cancelled in exchange for rights to receive equity instruments (Note 16 – Subsequent Events). (f) Between February 16, 2023 and April 26, 2023 the Company issued four 20 % original issue discount Senior Secured Promissory Notes (the “Cavalry Fund Notes”) to Cavalry Fund I LP (“Cavalry”) 108,000 120,000 10 February 28, 2024 April 30, 2024 0.015 90 (g) Between March 3, 2023 and April 18, 2023 the Company issued three 20 % original issue discount Senior Secured Promissory Notes (the “Keystone Notes”) to Keystone Capital Partners (“Keystone”) 30,000 90,000 10 February 28, 2024 April 17, 2024 0.015 90 (h) On November 22, 2022 the Company issued an original issue discount Senior Secured Promissory Note (the “Diagonal Note”) to 1800 Diagonal Lending, LLC (“Diagonal”) with a principal balance of $ 130,016 11 November 22, 2023 78,010 26,003 75 (i) On April 17, 2023, the Company issued a 20 % original issue discount Senior Secured Promissory Note (the “Seven Knots Note”) to Seven Knots, LLC (“Seven Knots”). The Seven Knots Note has a principal amount of $ 60,000 , an annual interest rate of 10 % per annum, and a maturity date of April 16, 2024 . The Seven Knots Note also contains a conversion feature, enabling it to convert into shares of the Company’s common stock upon default. The conversion price is equal to the lower of (1) $ 0.015 per share or (2) 90 % of the average of the two lowest volume-weighted average price of the five trading days ending on the day immediately prior to the conversion date. The conversion feature contains a variable settlement feature that was determined to be a derivative liability (Note 11 - Derivative Liabilities). Subsequent to June 30, 2023 the Seven Knots Note was cancelled in exchange for rights to receive equity instruments (Note 16 – Subsequent Events). Issued prior to Titan Merger – Related Parties (j) On May 12, 2023, the Company issued a 20 120,000 10 May 31, 2024 0.015 90 (k) On May 12, 2023, the Company issued a 20 60,000 10 May 31, 2024 0.015 90 Convertible Notes Payable: (l) On May 19, 2023 and June 16, 2023 the Company issued two 20 % original issue discount Senior Secured Promissory Notes to Calvary (the “Calvary Fund Bridge Notes”). The Calvary Fund Bridge Notes have principal amounts of $ 204,000 and $ 400,000 , respectively. The Cavalry Fund Bridge Notes have an annual interest rate of 10 % per annum and maturity dates ranging from May 19, 2024 to June 6, 2024 . The Cavalry Fund Bridge Notes both contain identical “rollover rights” conversion features that enable the holders to convert all or part of the note’s principal and accrued interest in the event of a public offering or private placement of the Company’s equity, equity linked, or debt securities into purchase consideration for said public or private offering. (m) On May 19, 2023 and June 16, 2023, the Company issued two 20 400,000 204,000 10 May 19, 2024 June 16, 2024 Related Parties: (n) On June 13, 2023 the Company sold and issued a 20 240,000 10 June 13, 2024 (o) On June 13, 2023 the Company sold and issued a 20 120,000 10 June 13, 2024 Convertible note payables principal maturities for the next five years and thereafter as of June 30, 2023 were as follows: SCHEDULE OF MATURITIES OF LONG TERM DEBT Remainder of 2023 $ 580,006 2024 2,984,000 2025 - 2026 - 2027 - Total principal payments 3,564,006 Less: debt discounts (725,869 ) Total convertible notes payable $ 2,838,137

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITIES	NOTE 11 – DERIVATIVE LIABILITIES The Company has issued certain convertible notes payable that contain conversion options with variable settlement features which make their conversion options a derivative liability. The conversion option derivatives are embedded in their respective note payables and for accounting purposes have been bifurcated from the host instruments. Please see Note 10 – Convertible Notes Payable for more information. On February 12, 2021, TraQiQ granted 25,000 warrants (the “Platinum Point Warrants”) that have a term of three-years 11.60 to Platinum Point Capital, LLC. The warrants granted contain certain price protections, that make the value of the warrants a derivative liability. The fair value of each convertible note embedded derivative is estimated using a Monte Carlo valuation model. The model used a “with or without” scenario analysis. Changes to the inputs used in the model could produce a significantly higher or lower fair value. The following assumptions were used as of June 30, 2023 and December 31, 2022: SCHEDULE OF VALUATION ASSUMPTIONS Six Months Ended 2023 Year Ended December 31, 2022 Expected term (years) 0.584 0.597 - Expected volatility 412.6 % - Expected dividend yield 0.00 % - Risk-free interest rate 5.40 % - The fair value of the Platinum Point Warrants derivative liability is estimated using a Black-Scholes valuation model with a stock price of $11.60. Changes to the inputs used in the model could produce a significantly higher or lower fair value. The following assumptions were used as of June 30, 2023 and December 31, 2022: SCHEDULE OF VALUATION ASSUMPTIONS Six Months Ended 2023 Year Ended December 31, 2022 Expected term (years) 0.622 - Expected volatility 875 % - Expected dividend yield 0.00 % - Risk-free interest rate 5.40 % - The derivative liabilities as of June 30, 2023 and December 31, 2022 are as follows: SCHEDULE OF DERIVATIVE LIABILITIES June 30, 2023 December 31, 2022 Fair value of the Evergreen – 2022 conversion options $ 4,077 $ - Fair value of the Evergreen – 2023 conversion options 70,830 Fair value of the Platinum Point Warrants ( 25,000 39,999 - Fair value of the Chambers conversion option 5,096 - Fair value of the Eleven 11 conversion option 9,682 - Fair value of the Calvary Fund conversion option 39,747 - Fair value of the Keystone Capital conversion option 15,287 - Fair value of the Diagonal Lending conversion option 4,417 - Fair value of the Seven Knots conversion option 5,096 - Fair value of the Sikka conversion option 10,192 - Fair value of the Miller conversion option 5,096 - $ 209,519 $ - Activity related to the derivative liabilities for the six months ended June 30, 2023 is as follows: SCHEDULE OF ACTIVITY RELATED TO DERIVATIVE LIABILITIES Beginning balance as of December 31, 2022 $ - Warrants/conversion option – derivative liabilities recognized due to reverse acquisition 219,172 Change in fair value of warrants/conversion option - derivative liabilities (9,652 ) Ending balance as of June 30, 2023 $ 209,519

BENEFIT PLAN

BENEFIT PLAN	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
BENEFIT PLAN	NOTE 12 – BENEFIT PLAN Titan offers a 401(k) plan. Employees are eligible to participate in the plan on the first day of the month following the date of hire. Employees may defer up to $ 22,500 50 3 100 Employer contributions for the three and six months ended June 30, 2023 were $ 2,967 5,825 2,875 5,398
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
BENEFIT PLAN	NOTE 11 – BENEFIT PLAN The Company offers a 401(k) plan. Employees are eligible to participate in the plan on the first day of the month following the date of hire. Employees may defer up to $ 22,500 50 3 100% Employer contributions for the year ended December 31, 2022 and 2021 was $ 11,164 10,957

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 13 – STOCKHOLDERS’ EQUITY As further described in Note 3 – Business Combination, under applicable accounting principles, the historical financial results of Titan prior to May 19, 2023 has replaced the historical financial statements of TraQiQ for the period prior to May 19, 2023. Titan’s equity structure, prior to the combination with the TraQiQ, was a limited liability company, resulting in all components of equity attributable to the members being reported within Member’s Equity. As of June 30, 2023 and December 31, 2022, the Company was authorized to issue a total of 10,000,000 Members’ Equity As of December 31, 2022, Titan had members’ equity of $ 2,526,104 Each Member had voting rights based on and proportionate to such Member’s Membership interest. On February 1, 2023, in exchange for the settlement of the $ 170,000 2.254% Series A Preferred Stock As of June 30, 2023, there were no Series B Preferred Stock As of June 30, 2023, there were 1,470,135 Each outstanding share of Series B Convertible Preferred Stock was convertible into the 100 Series C Preferred Stock As of June 30, 2023, there were 701,000 shares of Series C Preferred Stock issued and outstanding, respectively. Each outstanding share of Series C Convertible Preferred Stock has a par value of $ 0.0001 100 1,000 On May 19, 2023, pursuant to the terms of the Titan Merger Agreement, the Company completed the Titan Merger. Under the terms of the Titan Merger Agreement, the Company agreed to pay the Titan owners 630,900 Concurrent to the Titan Merger, the Company’s chief executive officer and one of the Company’s directors resigned from their respective positions and a new chief executive officer, chief operating officer and chief financial officer were appointed. The Company agreed to issue stock compensation in the form of 70,100 shares of the Company’s Series C Preferred Stock to the new chief executive officer (Note 14 – Stock-Based Compensation). Common Stock As of June 30, 2023 and the Company had 34,252,778 shares issued and outstanding, respectively. As of June 30, 2023, there were 300,000,000 shares of common stock authorized. Under the terms of the Company’s articles of incorporation, holders of common stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders, including the election of directors, and do not have cumulative voting rights. The holders of outstanding shares of common stock are entitled to receive dividends out of assets or funds legally available for the payment of dividends at such times and in such amounts as the Company’s board of directors from time to time may determine. The common stock is not entitled to pre-emptive rights and is not subject to conversion or redemption. Upon liquidation, dissolution or winding up of the Company, the assets legally available for distribution to stockholders are distributable ratably among the holders of common stock after payment of liquidation preferences, if any, on any outstanding payment of other claims of creditors. The rights, preferences and privileges of holders of common stock are subject to and may be adversely affected by the rights of the holders of shares of outstanding preferred stock and any series of preferred stock the Company may designate and issue in the future. Subsequent to June 30, 2023, the Company issued 300,000 Warrants The following schedule summarizes the changes in the Company’s common stock warrants: SCHEDULE OF CHANGES IN COMMON STOCK WARRANTS Weighted Weighted Warrants Outstanding Average Average Number Exercise Remaining Aggregate Exercise Of Price Contractual Intrinsic Price Shares Per Share Life Value Per Share Balance at December 31, 2022 - $ - - $ - $ - Warrants acquired concurrent with the Titan Merger 108,734 0.008 16.00 .78 57,296 8.31 Warrants granted - $ - - $ - $ - Warrants exercised - $ - - $ - $ - Warrants expired/cancelled - $ - - $ - $ - Balance at June 30, 2023 108,734 $ 0.008 16.00 0.78 $ 57,296 $ 8.31 Exercisable at June 30, 2023 106,907 $ 0.008 16.00 0.88 $ 54,389 $ 9.45 Balance at December 31, 2021 - $ - - $ - $ - Warrants granted - $ - - $ - $ - Warrants exercised/exchanged - $ - - $ - $ - Warrants expired/cancelled - $ - - $ - $ - Balance at June 30, 2022 - $ - - $ - $ - Exercisable at June 30, 2022 - $ - - $ - $ -

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 14 – STOCK-BASED COMPENSATION The TraQiQ 2020 Equity Incentive Plan was initially approved by the TraQiQ Board of Directors on November 23, 2020. The activity for restricted stock awards under the Company’s incentive plans was as follows for the three and six months ended June 30, 2023 and 2022: SCHEDULE OF RESTRICTED STOCK AWARDS ACTIVITY Weighted Weighted Average Average Remaining Number Grant Date Contractual Shares Fair Value Term (years) Nonvested at December 31, 2021 - $ - - Granted - $ - - Shares vested - $ - - Forfeitures - $ - - Nonvested at March 31, 2022 - - - Granted - $ - - Shares vested - $ - - Forfeitures - $ - - Nonvested at June 30, 2022 - $ - - Nonvested at December 31, 2022 - $ - - Granted - $ - - Shares vested - $ - - Forfeitures - $ - - Nonvested at March 31, 2023 - $ - - Acquired concurrent with the Titan Merger (vested and unreleased) 1,405,000 $ 0.01 - Acquired concurrent with the Titan Merger (unvested) 3,600,000 $ 0.01 2.62 Granted - $ - - Shares vested 600,000 $ 0.01 - Forfeitures - $ - - Outstanding (nonvested) at June 30, 2023 3,000,000 $ 0.01 1.95 Outstanding (vested and unreleased) at June 30, 2023 2,005,000 $ 0.01 - Total outstanding at June 30, 2023 5,005,000 $ 0.01 2.51 As of June 30, 2023, there were 2,005,000 Subsequent to June 30, 2023, the Company signed a Cancellation of Restricted Stock Grants Agreement with Sikka and two directors which rescinded and annulled 1,705,000 of the vested and unreleased shares and the 3,000,000 Stock-based compensation from restricted stock awards for the three and six months ended June 30, 2023 and 2022 was $ 1,404 and $ 0 , respectively. As of June 30, 2023, there remains $ 28,080 of unrecognized stock-based compensation from restricted stock awards. The total fair value of restricted shares that vested during the six months ended June 30, 2023 and 2022 was $ 7,020 and $ 0 , respectively. The fair value of the vested and unreleased shares on the date of the Titan Merger was $ 16,439 . On the Titan Merger acquisition date, the Company awarded 70,100 5,586,796 The fair value of the Series C Preferred Stock is determined using observable inputs (level 2 fair value measurement) with a market approach technique. The main input for the Series C Preferred Stock fair value was the price of the Company’s common stock as of the date of the grant.

CONTINGENCIES

CONTINGENCIES	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
CONTINGENCIES	NOTE 15 – CONTINGENCIES From time to time, the Company is involved in routine litigation that arises in the ordinary course of business. The Company is in an ongoing lawsuit with Wolverine Transfer Station over a contractual dispute and property damages. Wolverine is countersuing the Company for losses from the cancellation of contractual obligations. It is the position of the Company that net losses arising from Wolverine’s claims are not estimable nor probable at the time of this filing.
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
CONTINGENCIES	NOTE 12 - CONTINGENCIES From time to time, the Company is involved in routine litigation that arises in the ordinary course of business. The Company is in an ongoing lawsuit with Wolverine Transfer Station over a contractual dispute and property damages. Wolverine is countersuing the Company for losses from the cancellation of contractual obligations. It is the position of the Company that net losses arising from Wolverine’s claims are not estimable nor probable at the time of this filing.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS Subsequent events were evaluated through October 6, 2023, which is the date the financial statements were available to be issued. There were no subsequent events other than those described below: Sale and Issuance of Convertible Notes Payables and Related Party Convertible Notes Payable Between July 7, 2023 and August 3, 2023 the Company issued and sold ten 20 10 from July 7, 2024 to August 7, 2024 70,500 600,000 1,938,000 On August 2, 2023, the Company issued and sold one 20 10 July 24, 2024 240,000 Sale of the Company’s Subsidiary Traqiq Solutions, Inc (“Ci2i”) On July 28, 2023, the Company, its wholly owned subsidiary Traqiq Solutions, Inc. (“Ci2i”), and Ajay Sikka (“Sikka”), a director of the Company and its former chief executive officer, signed an Assignment of Stock Agreement (the “Assignment Agreement”). Under the terms of the Assignment Agreement, the Company assigned and transferred to Sikka all of the rights, title, and interests in the issued and outstanding equity interests of Ci2i in exchange for consideration of $ 1 209,587 Exchange of Debt and Equity Instruments for Series A and Series B Rights to Receive Instruments The Company’s Series A Rights to Receive Common Stock (“Series A Rights”) obligate the Company to issue Common Stock (“Series A Right Shares”) to the holder without any additional consideration. The number of Series A Right Shares is fixed, and is only subject to customary non-price based ratable adjustments, such as stock splits, stock combinations and the like. The Series A Rights are exercisable immediately. The Series A Rights expire five years The Company’s Series B Rights to Receive Common Stock (“Series B Rights”) obligate the Company to issue Common Stock (“Series B Right Shares”) to the holder without any additional consideration. The number of Series B Right Shares is fixed and is only subject to customary non-price based ratable adjustments, such as stock splits, stock combinations and the like. The Company’s Series B Rights are exercisable upon the earlier of (1) December 31, 2023 or (2) the initial date on which the Company’s Common Stock is listed for trading on the New York Stock Exchange, NYSE American, the Nasdaq Global Select Market, Nasdaq Capital Markets, or the Nasdaq Global Market. The Series B Rights expire five years Between October 21, 2022 and May 12, 2023, the Company issued original issue discount promissory notes with a combined principal value of $ 1.9 60,000 10 On July 17, 2023, the Company entered into Exchange Agreements (the “Note Exchange Agreements”), with these five noteholders. Under the terms of the Note Exchange Agreements, the notes (approximately $ 1.94 38,800,764 On July 17, 2023, the Company also entered into Exchange Agreements (the “Series B Preferred Exchange Agreements”) with two accredited investors, including Sikka. Pursuant to the Series B Preferred Exchange Agreements, such investors exchanged 220,135 22,013,500 5,000,000 100,000 7,000,000 On July 20, 2023, the Company entered into an Exchange Agreement (the “REI Exchange Agreement”) with Renovare Environmental, Inc. (“REI”) pursuant to which REI exchanged 14,118,233 1,250,000 108,729,363 30,388,873 The transactions contemplated by the Note Exchange Agreement, Series B Preferred Exchange Agreement, and REI Exchange Agreement are together referred to as the “Rights Exchanges”. Subsequent to the preceding transactions, the Company had 176,543,627 30,388,873 Cancellation of Restricted Stock Awards and Series C Preferred Stock Prior to June 30, 2023 the Company awarded 4,705,000 shares of restricted stock to Sikka and two of its directors. On September 13, 2023, the Company signed a Cancellation of Restricted Stock Grants Agreement with Sikka and each of the directors. As a result, all 4,705,000 restricted stock, including 1,705,000 vested and unreleased shares, were rescinded and annulled. Prior to June 30, 2023, the Company awarded 70,100
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS Subsequent events were evaluated through September 28, 2023, which is the date the consolidated financial statements were issued. In April 30, 2023, the Company entered into a notes payable agreement with Titan Holdings 2 in the amount of $ 592,470 April 30, 2028 Interest accrues at 10.5 On May 19, 2023, pursuant to the terms of the Titan Merger Agreement, the Company completed the Titan Merger. Under the terms of the Titan Merger Agreement, the Company agreed to pay the Titan owners 630,900

OTHER RECEIVABLES

OTHER RECEIVABLES	6 Months Ended
	Jun. 30, 2023
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
OTHER RECEIVABLES	NOTE 4 - OTHER RECEIVABLES SCHEDULE OF OTHER RECEIVABLES December 31, December 31, Employee retention credit (1) $ - $ 422,845 Other receivables 1,241 3,171 Total $ 1,241 $ 426,016 (1) During 2021, the Company applied for the Employee Retention Credits (“ERC”) in the amount of $ 422,845 422,845

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
RELATED PARTY TRANSACTIONS	NOTES 10 – RELATED PARTY TRANSACTIONS The Company had various related party notes payable outstanding at December 31, 2021. The notes were payable to the owner, entities related to the owner, and family members (Note 9). During the year ended December 31, 2022, the Company conducted several related party transactions in exchange for equity ownership in Titan Trucking LLC. As a result of the transactions, a net balance of $ 4,505,646 517,500 As of December 31, 2022, there was $ 200,000

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
Basis of Accounting	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Rule 8-03 of Regulation S-X. Accordingly, they do not include all the information and notes for complete financial statements. In the opinion of management, all adjustments (consistent of normal recurring accruals and adjustments) considered necessary for a fair presentation of the consolidated financial statements have been included. Results for the interim periods should not be considered indicative of results to be expected for a full year. The Company adopted a December 31 fiscal year-end for financial statement purposes.
Principles of Consolidation	Principles of Consolidation and Basis of Accounting The consolidated financial statements include the accounts of TraQiQ, Inc and its wholly owned subsidiaries. All material inter-company accounts and transactions have been eliminated. The Company’s policy is to prepare its consolidated financial statements on the accrual basis of accounting, whereby revenue is recognized when earned and expenses are recognized when incurred.
Accounting Estimates	Accounting Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Business Combinations	Business Combinations Under the guidance enumerated in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805, if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets, the set is not considered a business and is accounted for as an asset acquisition at which point, the acquirer measures the assets acquired based on their cost, which is allocated on a relative fair value basis. Business combinations are accounted for utilizing the fair value of consideration determined by the Company’s management and external specialists. The Company recognizes estimated fair values of the tangible and intangible assets acquired and liabilities assumed as of the acquisition date. Goodwill is recognized as any excess in fair value over the net value of assets acquired and liabilities assumed.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly-liquid money market funds and certificates of deposit with original maturities of less than three months to be cash equivalents. The Company maintains its cash balances with various banks. The balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000
Accounts Receivable, net	Accounts Receivable, net Accounts receivables are recorded at the amount the Company expects to collect on the balance outstanding at year-end. Management closely monitors outstanding balances during the year and allocates an allowance account if appropriate. The Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables and contract assets. The Company considers historical collection rates, the current financial status of its customers, macroeconomic factors, and other industry-specific factors when evaluating for current expected credit losses. Forward-looking information is also considered in the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable, the Company believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical and current analysis of such financial instruments. As of June 30, 2023 and December 31, 2022, the Company allocated $ 77,690
Subscriptions Receivable	Subscriptions Receivable Subscription receivable consists of units that have been issued with subscriptions that have not yet been settled. As of June 30, 2023 and December 31, 2022, there were $ 0 and $ 200,000 , respectively, in subscriptions that had not yet settled. Subscriptions receivable are carried at cost which approximates fair value.
Inventory	Inventory Inventories primarily consist of parts for our digester business purchased for resale. Inventory is stated at the lower of cost (first-in, first-out) or net realizable value. Management reviews the age of inventories for obsolescence and determined that a reserve for obsolescence was not required as of June 30, 2023.
Property and Equipment, net	Property and Equipment, net Property and equipment is stated at cost. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the assets. Expenditures for repairs and maintenance are charged to expense as incurred. For assets sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any related gain or loss is reflected in the condensed consolidated statement of operations or the period in which the disposal occurred. The Company utilizes a useful life ranging from 5 25 Management regularly reviews property and equipment for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Based on management’s assessment, there were no indicators of impairment of the Company’s property and equipment as of June 30, 2023 and December 31, 2022.
Finite Long-lived Intangible Assets, Net	Finite Long-lived Intangible Assets, Net Finite long-lived intangible assets are recorded at their estimated fair value at the date of acquisition. Finite long-lived intangible assets are amortized on a straight-line basis over their estimated useful lives. Management annually evaluates the estimated remaining useful lives of the finite intangible assets to determine whether events or changes in circumstances warrant a revision to the remaining period of amortization. Titan acquired the finite intangible asset, customer lists, as part of the acquisition of WTI Global, Inc. during the year ended December 31, 2022. The Company also recognized finite intangible intellectual property, noncompete agreement and tradename assets from its reverse acquisition with Titan (Note 3 – Business Combinations). Finite long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be fully recoverable. An impairment loss is recognized if the sum of the expected long-term undiscounted cash flows the asset is expected to generate is less than its carrying amount. Any write-downs are treated as permanent reductions in the carrying amount of the respective asset. Management assessed and concluded that no impairment write-down would be necessary for finite long-lived intangible assets as of June 30, 2023 and December 31, 2022. The Company amortizes these intangible assets on a straight-line basis over their estimated useful lives, as stated below: SCHEDULE OF FINITE LONG-LIVED INTANGIBLE ASSETS ESTIMATED USEFUL LIFE Finite Long-lived Intangible Assets Categories Estimated Useful Life Customer Lists 10 Intellectual Property 10 Noncompete agreement 5 Tradenames 10
Goodwill	Goodwill Goodwill represents the excess of the acquisition price of a business over the fair value of identified net assets of that business. Goodwill has an indefinite lifespan and is not amortized. We evaluate goodwill for impairment at least annually and record an impairment charge when the carrying amount of a reporting unit with goodwill exceeds the fair value of the reporting unit. The Company has two reporting units, Titan and Recoup. The Company assesses qualitative factors to determine if it is necessary to conduct a quantitative goodwill impairment test. If deemed necessary, a quantitative assessment of the reporting unit’s fair value is conducted and compared to its carrying value in order to determine the impairment charge. Due to the reverse acquisition with Titan, the Company recognized goodwill of $ 22,319,908 The fair value of the Recoup reporting unit was estimated using an income approach and included assumptions related to estimates of future revenue and operating expenses, long-term growth rates, a technology obsolescence rate, and a discount rate. As of June 30, 2023, the quantitative impairment test indicated a fair value of the reporting unit that was lower than it’s carrying value, and as a result, the goodwill was impaired with an impairment expense of $ 15,669,287
Leases	Leases The Company assesses whether a contract is or contains a lease at inception of the contract and recognizes right-of-use assets (“ROU”) and corresponding lease liabilities at the lease commencement date. The lease term is used to calculate the lease liability, which includes options to extend or terminate the lease when it is reasonably certain that the option will be exercised. The leases the Company currently holds do not have implicit borrowing rates, therefore the Company utilizes its incremental borrowing rate to measure the ROU assets and liabilities. Operating lease expense is generally recognized on a straight-line basis over the lease term. All leases that have lease terms of one year or less are considered short-term leases, and therefore are not recorded through a ROU or liability. The Company has elected to apply the practical expedient to not separate the lease and non-lease components of a contract, which ultimately results in a higher amount of total lease payments being included within the present value calculation of the lease liability.
Loan Origination Fees	Loan Origination Fees Loan origination fees represent loan fees, inclusive of original issue discounts, relating to convertible note payables and note payables granted to the Company. The Company amortizes loan origination fees over the life of the note (Note 9 – Note Payables and Note 10 – Convertible Note Payables). Amortization expense of loan issuance fees for the six months ended June 30, 2023 and 2022 was $ 70,997 0 642,654 93,744
Fair Value of Financial Instruments	Fair Value Measurements ASC 820 “ Fair Value Measurements The following provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which fair value is observable: Level 1- fair value measurements are those derived from quoted prices (unadjusted in active markets for identical assets or liabilities); Level 2- fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and Level 3- fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). Financial instruments classified as Level 1 quoted prices in active markets include cash and cash equivalents. These consolidated financial instruments are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment to estimation. Valuations based on unobservable inputs are highly subjective and require significant judgments. Changes in such judgments could have a material impact on fair value estimates. In addition, since estimates are as of a specific point in time, they are susceptible to material near-term changes. Changes in economic conditions may also dramatically affect the estimated fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management for the respective periods. The respective carrying value of certain financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include cash and cash equivalents, short-term notes payable, accounts payable and accrued expenses. The carrying value of long-term debt approximates fair value, as the variable interest rates approximate current market rates. The Company measured its derivative liabilities at fair value on a recurring basis using level 3 inputs.
Convertible Instruments	Convertible Instruments The Company evaluates its convertible instruments to determine if those contracts or embedded components of those contracts qualify as derivative financial instruments to be separately accounted for in accordance with the FASB ASC Topic 815 “ Derivatives and Hedging Valuations derived from various models are subject to ongoing internal and external verification and review. The Company determined the fair value of the derivative liability as of June 30, 2023 using the Black-Scholes pricing model for its derivative liability from warrants and a Monte Carlo pricing model for its derivative liabilities from convertible note payables. The inputs used involve management’s judgement and may impact net income (loss).
Revenue Recognition	Revenue Recognition The Company records revenue based on a five-step model in accordance with FASB ASC 606, Revenue from Contracts with Customers 1. Identify the contract with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price of the contract. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when the performance obligations are met or delivered. The Company’s operating revenues are primarily generated from fees charged for the collection and disposal of waste. Revenues are recognized at a point in time immediately after completion of disposal of waste at a landfill or transfer station. Revenues from collection operations are influenced by factors such as collection frequency, type of collection furnished, type and volume or weight of the waste collected, distance to the disposal facility or material recovery facility and disposal costs. Fees charged at transfer stations are generally based on the weight or volume of waste deposited, including the cost of loading, transporting, and disposing of the solid waste at a disposal site. The fees charged for services generally include environmental, fuel charge and regulatory recovery fees, which are intended to pass through to customers direct and indirect costs incurred. For waste collection and disposal services the Company invoices its customers with standard 30-day payment terms without any significant financing terms. The Company also recognizes operating revenues from its product sales, such as sales of digester equipment and parts. Performance obligations from product sales are satisfied at the point in time when products are shipped to the customer, which is when the customer has title and control. Therefore, the Company’s product sale contracts have a single performance obligation (shipment of product). The Company primarily receives fixed consideration for sales of products. When revenue is earned on digester equipment related services, such as management advisory fees and digester maintenance and repair services, fees are recognized as the services are performed based on service milestones. For product sales, the Company invoices its customers with standard 30-day payment terms without any significant financing terms. The following is a summary of revenue disaggregated by type for the six and three months ended June 30, 2023 and 2022: SUMMARY OF DISAGGREGATION OF REVENUE Six Months Ended Three Months Ended June 30, June 30, 2023 2022 2023 2022 Product sales $ 184,175 $ - $ 184,139 $ - Waste collection and disposal 2,777,397 1,569,853 1,643,106 919,738 Total revenue $ 2,961,572 $ 1,569,853 $ 1,827,245 $ 919,738
Concentration Risk	Concentration Risk The Company performs a regular review of customer activity and associated credit risks. As of June 30, 2023, two customers accounted for approximately 43 63 During the six months ended June 30, 2023, one customer accounted for approximately 42 55 34 53 The Company maintains positive customer relationships and continually expands its customer base, mitigating the impact of any potential concentration risks that exist.
Basic and Diluted Loss per Unit	Basic and Diluted Loss per Share Basic net (loss) income per common share is computed by dividing net (loss) income by the weighted average number of vested common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number vested of common shares, plus the net impact of common shares (computed using the treasury stock method), if dilutive, resulting from the exercise of dilutive securities. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. A s of June 30, 2023 and December 31, 2022, the Company excluded the common stock equivalents summarized below, which entitle the holders thereof to ultimately acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive. SCHEDULE OF EARNINGS PER SHARE ANTI DILUTIVE Six Months Ended Six Months Ended June 30, June 30, 2023 2022 Series B preferred stock 147,013,500 - Series C preferred stock 7,010,000 - Restricted stock awards 5,005,000 - Warrants 108,734 - Convertible notes 127,031,864 - Total common stock equivalents 286,169,098 - As further described in Note 3, under applicable accounting principles, the historical financial results of Titan prior to May 19, 2023 replace the historical financial statements for the period prior to May 19, 2023. Titan’s equity structure, prior to the combination with the TraQiQ, was a limited liability company, resulting in all components of equity attributable to the members being reported within Member’s Equity. Given that Titan was a limited liability company, net loss prior to the reverse acquistion is not applicable for purposes of calculating loss per share.
Income Taxes and Uncertain Tax Positions	Income Taxes and Uncertain Tax Positions Income taxes are accounted under the asset and liability method. The current charge for income tax expense is calculated in accordance with the relevant tax regulations applicable to entity. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and for operating loss 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 income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company follows FASB ASC 740-10, “ Accounting for Uncertainty in Income Taxes TraQiQ, Inc. files a tax return in the U.S. federal tax jurisdiction and various state tax jurisdictions. Prior to the sale of its subsidiary TraQiQ Solutions, Inc., (Note 16 – Subsequent Events) TraQiQ Inc. and TraQiQ Solutions Inc filed a consolidated tax return in the U.S. federal tax jurisdiction and various state tax jurisdictions. Recoup files a tax return in the U.S. federal tax jurisdiction and the State of Delaware. Prior to the Titan Merger, Titan, with consent from its shareholders, had elected under the Internal Revenue Code to be an “S” corporation. In lieu of corporation income taxes, the shareholders of an “S” corporation are taxed on their proportionate share of the Company’s taxable income. For U.S. federal income tax purposes, the Titan Merger qualified as a tax-free “reorganization”. Therefore, following the Titan Merger, Titan is to be taxed as a “C” corporation in the U.S. federal tax jurisdiction and in various state tax jurisdictions. The U.S. federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they were filed.
Advertising and Marketing Costs	Advertising and Marketing Costs Costs associated with advertising are charged to expense as occurred. For the three and six months ended June 30, 2023 and 2022, the advertising and marketing costs were $ 12,560 13,908 1,209 1,654
Recently Issued Accounting Standards	Recently Issued Accounting Standards The Company has reviewed the recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC and determined that these pronouncements do not have a material impact on the Company’s current or anticipated consolidated financial statement presentation or disclosures.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”)
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
Basis of Accounting	Basis of Accounting The Company’s policy is to prepare its combined financial statements on the accrual basis of accounting, whereby revenue is recognized when earned and expenses are recognized when incurred.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Titan Trucking LLC and Senior Trucking LLC, its wholly owned affiliate. All material inter-company accounts and transactions have been eliminated.
Accounting Estimates	Accounting Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.
Business Combinations	Business Combinations Under the guidance enumerated in FASB Accounting Standards Codification (“ASC”) 805, if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asst or group of similar identifiable assets, the set is not considered a business and is accounted for as an asset acquisition at which point, the acquirer measures the assts acquired based on their cost, which is allocated on a relative fair value basis. Business combinations are accounted for utilizing the fair value of consideration determined by the Company’s management and external specialists. The Company recognizes estimated fair values of the tangible and intangible assets acquired and liabilities assumed as of the acquisition date. Goodwill is recognized as any excess in fair value over the net value of assets acquired and liabilities assumed. TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid money market funds and certificates of deposit with original maturities of less than three months to be cash equivalents. The Company maintains its cash balances with various banks. The balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000
Subscriptions Receivable	Subscriptions Receivable Subscription receivable consists of members’ equity that have been issued with subscriptions that have not yet been settled. As of December 31, 2022 and 2021, there were $ 200,000 nil
Property and Equipment, net	Property and Equipment, net Property and equipment are stated at cost. Depreciation is computed primarily using the straight-line method over the estimated useful lives of the assets. Expenditures for repairs and maintenance are charged to expense as incurred. For assets sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any related gain or loss is reflected in the consolidated statement of operations or the period in which the disposal occurred. The Company utilizes a useful life ranging from 5 25 Management regularly reviews property and equipment for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. Based on management’s assessment, there were no indicators of impairment of the Company’s property and equipment as of December 31, 2022.
Leases	Leases The Company assesses whether a contract is or contains a lease at inception of the contract and recognizes right-of-use assets (“ROU”) and corresponding lease liabilities at the lease commencement date. The lease term is used to calculate the lease liability, which includes options to extend or terminate the lease when it is reasonably certain that the option will be exercised. The leases the Company currently holds do not have implicit borrowing rates, therefore the Company utilizes its incremental borrowing rate to measure the ROU assets and liabilities. Operating lease expense is generally recognized on a straight-line basis over the lease term. All leases that have lease terms of one year or less are considered short-term leases, and therefore are not recorded through a ROU or liability. The Company has elected to apply the practical expedient to not separate the lease and non-lease components of a contract, which ultimately results in a higher amount of total lease payments being included within the present value calculation of the lease liability.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and short-term notes payable. As of the consolidated balance sheet dates, the estimated fair values of the financial instruments were not materially different from their carrying values as presented due to the short maturities of these instruments.
Revenue Recognition	Revenue Recognition The Company records revenue based on a five-step model in accordance with ASC 606, Revenue from Contracts with Customers, which requires the following: 1. Identify the contract with a customer. 2. Identify the performance obligations in the contract. 3. Determine the transaction price of the contract. 4. Allocate the transaction price to the performance obligations in the contract. 5. Recognize revenue when the performance obligations are met or delivered. TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 The Company’s operating revenues are primarily generated from fees charged for the collection and disposal of waste. Revenues are recognized at a point in time immediately after completion of disposal of waste at a landfill or transfer station and billed out to customers. Rates charged for services performed are usually based on pre-negotiated amounts via contractual obligations and are billed on a performance satisfaction basis via invoice. Invoices usually contain a payment term of net 30 days. There are no significant financing operations with customers in relation to revenues generated and collected. Revenues from collection operations are influenced by factors such as collection frequency, type of collection furnished, type and volume or weight of the waste collected, distance to the disposal facility or material recovery facility and disposal costs. Fees charged at transfer stations are generally based on the weight or volume of waste deposited, including the cost of loading, transporting, and disposing of the solid waste at a disposal site. The fees charged for services generally include environmental, fuel charge and regulatory recovery fees, which are intended to pass through to customers direct and indirect costs incurred.
Concentration Risk	Concentration Risk The Company performs a regular review of customer activity and associated credit risks. During the year ended December 31, 2022, one customer accounted for more than 63 % of accounts receivable. During the year ended December 31, 2021, two customers accounted for more than 77 % of total accounts receivable. During the year ended December 31, 2022, three customers accounted for more than 76 77 The Company maintains positive customer relationships and continually expands its customer base, mitigating the impact of any potential concentration risks that exist.
Basic and Diluted Loss per Unit	Basic and Diluted Loss per Unit The Company presents both basic and diluted earnings per unit for the periods presented in the consolidated financial statements. Basic and diluted loss per unit is calculated by dividing the net loss attributable to the Company by the weighted average number of units outstanding during the periods presented.
Advertising and Marketing Costs	Advertising and Marketing Costs Costs associated with advertising are charged to expense as occurred. For the years ended December 31, 2022 and 2021, the advertising and marketing costs were $ 11,336 3,394 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021
Recently Issued Accounting Standards	Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments.” This amendment replaces the incurred methodology in current GAAP with a methodology that reflects expected credit losses on instruments within its scope, including trade receivables. This update is intended to provide financial statement users with more decision-useful information about the expected credit losses. In November 2019, the FASB issued No. 2019-10, Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842), which deferred the effective date of ASU 2016-13 for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company does not expect a material impact from the adoption of ASU 2016-13 on the consolidated financial statements.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with U.S. GAAP and the regulations of the United States Securities and Exchange Commission. The Company adopted a December 31 fiscal year-end for financial statement reporting purposes. The consolidated financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. In their opinion, such financial information is presented fairly and for all periods represented.
Accounts Receivable, net	Accounts Receivable, net Accounts receivables are recorded at the amount the Company expects to collect on the balance outstanding at year-end. Management closely monitors outstanding balances during the year and allocates an allowance account if appropriate. The Company writes off bad debts as they occur during the year. As of the year ended December 31, 2022, the Company allocated $ 77,690 no
Finite Intangible Assets, net	Finite Intangible Assets, net Finite intangible assets are recorded at their estimated fair value at the date of acquisition. They are amortized on a straight-line basis over their estimated useful lives. Management annually evaluates the estimated remaining useful lives of the intangible assets to determine whether events or changes in circumstances warrant a revision to the remaining period of amortization. The Company acquired the finite intangible asset, customer lists, as part of the asset acquisition of WTI Global, Inc. Customer lists are amortized over a remaining useful life of 10 TITAN TRUCKING, LLC AND SUBSIDIARY A LIMITED LIABILITY COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021 Finite-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be fully recoverable. An impairment loss is recognized if the sum of the expected long-term undiscounted cash flows the asset is expected to generate is less than its carrying amount. Any write-downs are treated as permanent reductions in the carrying amount of the respective asset. Management assessed and concluded that no impairment write-down would be necessary for the finite-lived intangible assets as of December 31, 2022.
Loan Origination Fees	Loan Origination Fees Loan origination fees represent loan fees relating to notes granted to the Company and are amortized over the life of the note. Amortization expense for the year ended December 31, 2022 was $ 6,663 93,745
Income Taxes	Income Taxes The Company, with consent from its members, has elected under the Internal Revenue Code to be an “S” corporation. In lieu of corporation income taxes, the shareholders of an “S” corporation are taxed on their proportionate share of the Company’s taxable income.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
SCHEDULE OF FINITE LONG-LIVED INTANGIBLE ASSETS ESTIMATED USEFUL LIFE	The Company amortizes these intangible assets on a straight-line basis over their estimated useful lives, as stated below: SCHEDULE OF FINITE LONG-LIVED INTANGIBLE ASSETS ESTIMATED USEFUL LIFE Finite Long-lived Intangible Assets Categories Estimated Useful Life Customer Lists 10 Intellectual Property 10 Noncompete agreement 5 Tradenames 10
SCHEDULE OF EARNINGS PER SHARE ANTI DILUTIVE	SCHEDULE OF EARNINGS PER SHARE ANTI DILUTIVE Six Months Ended Six Months Ended June 30, June 30, 2023 2022 Series B preferred stock 147,013,500 - Series C preferred stock 7,010,000 - Restricted stock awards 5,005,000 - Warrants 108,734 - Convertible notes 127,031,864 - Total common stock equivalents 286,169,098 -
Continuing Operations [Member]
SUMMARY OF DISAGGREGATION OF REVENUE	The following is a summary of revenue disaggregated by type for the six and three months ended June 30, 2023 and 2022: SUMMARY OF DISAGGREGATION OF REVENUE Six Months Ended Three Months Ended June 30, June 30, 2023 2022 2023 2022 Product sales $ 184,175 $ - $ 184,139 $ - Waste collection and disposal 2,777,397 1,569,853 1,643,106 919,738 Total revenue $ 2,961,572 $ 1,569,853 $ 1,827,245 $ 919,738

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF PURCHASE CONSIDERATION	SCHEDULE OF PURCHASE CONSIDERATION TraQiQ, Inc. market capitalization at closing $ 27,162,222 Total purchase consideration $ 27,162,222
SCHEDULE OF TANGIBLE AND INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED AT THEIR PRELIMINARY ESTIMATED FAIR VALUES	The Company recorded all tangible and intangible assets and liabilities at their preliminary estimated fair values on the acquisition date. The Company is currently in the process of finalizing the estimated fair values with a third-party specialist. The following represents the allocation of the estimated purchase consideration: SCHEDULE OF TANGIBLE AND INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED AT THEIR PRELIMINARY ESTIMATED FAIR VALUES Preliminary Estimated Description Fair Value Assets: Cash $ 69,104 Accounts receivable 369,338 Prepaid expenses and other current assets 17,893 Inventory 416,046 Fixed assets 1,134 Intangible assets 10,681,477 Goodwill 22,319,908 Assets acquired total $ 33,874,900 Liabilities: Accounts payable and accrued expenses $ (1,009,993 ) Customer deposits (311,544 ) Accrued payroll and related taxes (21,077 ) Derivative liability (219,171 ) Convertible notes payable (1,466,382 ) Convertible notes payable – related parties (102,851 ) Notes payable (3,579,160 ) Notes payable – related parties (2,500 ) Liabilities acquired total $ (6,712,678 ) Net fair value of assets (liabilities) $ 27,162,222
SCHEDULE OF SUPPLEMENTAL PRO-FORMA FINANCIAL INFORMATION	The following supplemental pro-forma financial information approximate combined financial information assumes that the acquisition had occurred at the beginning of the year ended December 31, 2022: SCHEDULE OF SUPPLEMENTAL PRO-FORMA FINANCIAL INFORMATION Six Months Ended Year Ended June 30, December 31, 2023 2022 Total revenue $ 3,330,079 $ 4,204,694 Net loss $ (3,835,160 ) $ (24,337,792 ) Pro forma loss per common share $ (0.11 ) $ (5.52 ) Pro forma weighted average number of common shares basic and diluted 33,959,755 4,410,595 Pro forma weighted average number of common shares basic 33,959,755 4,410,595

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF PROPERTY AND EQUIPMENT, NET	Fixed assets consist of the following as of June 30, 2023 and December 31, 2022: SCHEDULE OF PROPERTY AND EQUIPMENT, NET June 30, December 31, 2023 2022 Containers $ 1,520,886 $ 1,397,311 Trucks and tractors 4,138,215 4,086,968 Trailers 1,197,357 1,197,357 Shop equipment 40,380 40,380 Leasehold improvements $ 19,589 $ 19,589 Property and equipment, gross 6,916,427 6,741,605 Less accumulated depreciation (1,289,683 ) (1,097,664 ) Net book value $ 5,626,744 $ 5,643,941
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF PROPERTY AND EQUIPMENT, NET	Property and equipment consists of the following as of December 31, 2022 and 2021: SCHEDULE OF PROPERTY AND EQUIPMENT, NET December 31, December 31, Containers $ 1,397,311 $ - Trucks and tractors 4,086,968 2,213,265 Trailers 1,197,357 1,829,853 Shop equipment 40,380 40,380 Leasehold improvements 19,589 19,589 Property and equipment, gross 6,741,605 4,103,087 Less: accumulated depreciation (1,097,664 ) (942,908 ) Net book value $ 5,643,941 $ 3,160,179

INTANGIBLES, NET (Tables)

INTANGIBLES, NET (Tables)	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS	Intangible assets consisted of the following as of June 30, 2023 and December 31, 2022: SCHEDULE OF INTANGIBLE ASSETS June 30, December 31, 2023 2022 Customer Lists $ 687,500 $ 687,500 Intellectual Property 10,333,144 - Tradenames 275,447 - Noncompete Agreement 72,886 - Intangible assets, gross 72,886 - Less: accumulated amortization (176,599 ) - Net book value $ 11,192,378 $ 687,500 Intangible assets, net $ 11,192,378 $ 687,500
SCHEDULE OF FUTURE AMORTIZATION EXPENSE	Future amortization expense from intangible assets as of June 30, 2023 were as follows: SCHEDULE OF FUTURE AMORTIZATION EXPENSE December 31, For the Year Ended, December 31, Remainder of 2023 $ 597,597 2024 1,188,698 2025 1,185,450 2026 1,185,450 2027 1,185,450 Thereafter 5,849,733 Total remaining amortization expense $ 11,192,378
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS	Intangible assets acquired consisted of the following as of December 31, 2022 and 2021: SCHEDULE OF ACQUIRED INTANGIBLE ASSETS December 31, December 31, Customer lists $ 687,500 $ - Less: accumulated amortization - - Net book value $ 687,500 $ -

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Detail of accounts payable and accrued expenses as of June 30, 2023, and 2022 was as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES June 30, December 31, 2023 2022 Accounts payable $ 2,020,250 $ 669,231 Credit card payable 160,767 29,454 Accrued interest 122,886 12,298 Accrued expenses and other payables 151,900 25,675 Total accounts payable and accrued expenses $ 2,455,803 $ 736,658
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Detail of accounts payable and accrued expenses as of December 31, 2022 and 2021 is as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES December 31, December 31, Accounts payable $ 669,231 $ 309,833 Credit card payable 29,454 28,683 Accrued interest 12,298 35,131 Accrued expenses and other 25,675 - Total accounts payable and accrued expenses $ 736,658 $ 373,647

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES	SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES June 30, December 31, 2023 2022 Weighted average remaining lease term (in years) 4.46 2.08 Weighted average discount rate 7.92 % 7.57 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT	Future minimum lease payments required under operating leases on an undiscounted cash flow basis as of June 30, 2023 were as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES For the Year Ended, December 31, Remainder of 2023 $ 229,096 2024 508,481 2025 421,498 2026 427,670 2027 443,707 Thereafter 112,968 Total minimum lease payments 2,143,420 Less: imputed interest (356,532 ) Present value of future minimum lease payments 1,786,888 Current operating lease liabilities $ 349,651 Non-current operating lease liabilities $ 1,437,237
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES	SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES As of December 31, 2022 2021 Weighted average remaining lease term (in years) 2.08 3.08 Weighted average discount rate 7.57 % 7.57 %
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT	Future minimum lease payments required under operating leases on an undiscounted cash flow basis as of December 31, 2022 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Fiscal Year Operating Lease Payments 2023 $ 107,930 2024 111,168 2025 9,287 Total minimum lease payments 228,385 Less: imputed interest (17,852 ) Present value of future minimum lease payments $ 210,533 Current operating lease liabilities 95,243 Non-current operating lease liabilities 115,290

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF NOTES PAYABLE	The Company borrows funds from various creditors to finance its equipment, operations, and acquisitions. The collateralized loans below are secured by interest in the financed equipment. The Company’s notes payables balance as of June 30, 2023 and December 31, 2022 consisted of the following: SCHEDULE OF LONG-TERM DEBT June 30, December 31, 2023 2022 Current Non-current Current Non-current Loans: WTI Global Inc. (a) $ - $ - $ 170,000 $ - Collateralized Loans: Peoples United (b) 81,865 - 177,539 - M&T Bank (c) 127,377 256,112 121,927 321,192 Daimler Truck (d) 63,320 21,293 74,873 53,429 Ascentium Capital (e) 156,303 508,868 152,467 587,991 Balboa Capital (f) 40,815 158,534 38,895 179,433 Blue Bridge Financial (g) 11,043 45,263 10,394 50,951 Financial Pacific (h) 30,454 117,669 29,187 133,220 M2 Equipment (i) 41,275 156,955 39,527 178,039 Meridian Equipment (j) 26,730 99,931 25,518 113,606 Navitas (k) 38,286 139,199 36,791 158,723 Pawnee (l) 43,639 171,386 41,480 193,759 Signature (m) 76,797 335,803 73,973 374,921 Trans Lease (n) 42,540 135,783 40,524 157,569 Verdant (o) 45,727 146,170 44,324 169,390 Western Equipment (p) 43,059 164,597 41,186 186,605 Issued prior to Titan Merger: Michaelson Capital (q) 2,732,090 - - - Loanbuilder (r) 113,777 145,563 - - Individual (s) 25,000 - - - Kabbage Loans (t) 64,544 - - - Baxter Credit Union (u) 99,995 - - - Related Parties: Titan Holdings 2 (v) 653,470 - - - Total outstanding principal $ 4,558,106 $ 2,603,126 $ 1,118,605 $ 2,858,828 Less: discounts $ (25,936 ) $ (63,302 ) $ (20,447 ) $ (73,297 ) Total notes payable $ 4,532,170 $ 2,539,824 $ 1,098,158 $ 2,785,531 Less: Notes payable – related parties $ 653,470 - - - Notes payable $ 3,878,700 $ 2,539,824 $ 1,098,158 $ 2,785,531 (a) On December 15, 2022, Titan entered into a $ 170,000 7 (b) On December 10, 2021, Titan entered into a collateralized loan agreement for $ 354,876 5.75 16,614 (c) Titan entered into a collateralized loan on December 23, 2022 with M&T Bank which matures on February 23, 2025. The loan has an interest rate of 8.78 % and the Company remits monthly payments of $ 13,000 176,497 (d) On February 12, 2018, Titan entered into a collateralized loan agreement with Daimler Trucks for $ 131,940 2,487 4.95 On June 3, 2019, Titan entered into another collateralized loan agreement with Daimler Trucks for $ 160,601 2,795 6 On June 14, 2019, Titan entered into another collateralized loan agreement with Daimler Trucks for $ 155,740 2,762 6 (e) On May 5, 2022, Titan entered into an equipment financing agreement with Ascentium Capital for $ 250,000 4,812 5.82 On May 10, 2022, Titan entered into an equipment financing agreement with Ascentium Capital for $ 259,646 4,753 3.75 On June 5, 2022, Titan entered into an equipment financing agreement with Ascentium Capital for $ 311,795 5,935 5.36 (f) On August 13, 2022, Titan entered into a collateralized loan agreement with Balboa Capital for $ 230,482 4,860 9.68 (g) On August 11, 2022, Titan entered into an equipment finance agreement with Blue Bridge Financial for $ 64,539 1,442 12.18 (h) On July 15, 2022, Titan entered into an equipment financing agreement with Financial Pacific for $ 74,841 1,585 9.87 On October 15, 2022, Titan entered into an additional equipment financing agreement with Financial Pacific for $ 95,127 , which matures five years from commencement. Titan makes monthly payments of $ 1,906 towards principal and interest. Interest accrues at a rate of 7.49 % per annum. (i) On August 10, 2022, Titan entered into an equipment financing agreement with M2 Equipment for $ 230,000 4,739 8.68 (j) On August 16, 2022, Titan entered into an equipment financing agreement with Meridian for $ 149,076 3,118 9.32 (k) On July 23, 2022, Titan entered into an equipment financing agreement with Navitas for $ 210,000 4,257 7.99% (l) On August 15, 2022, Titan entered into an equipment financing agreement with Pawnee Leasing Corp. for $ 248,157 5,296 10.19% (m) On June 22, 2022, Titan entered into a collateralized loan agreement with Signature Bank for $ 284,951 4,849 6.93% On September 15, 2022, Titan entered into a collateralized loan agreement with Signature Bank for $ 191,250 3,901 8.25% (n) On August 20, 2022, Titan entered into a collateralized loan agreement with Trans Lease, Inc. for $ 210,750 4,838 9.75% (o) On April 27, 2022, Titan entered into a collateralized debt agreement with Verdant Commercial Capital for $ 241,765 4,702 6.25% (p) On August 15, 2022, Titan entered into an equipment financing agreement with Western Equipment Capital for $ 240,726 4,989 8.93% Note Payables issued prior to Titan Merger: (q) On January 5, 2023 the Company completed its asset acquisition of the Recoup Digester Assets and as part of the consideration, assumed the liabilities of a $ 3,017,090 12 35,000 250,000 (r) Between January 14, 2022 and July 6, 2022 the Company signed four loan agreements with the Loanbuilder service of Paypal, Inc (the “Loanbuilder Notes”). Three of the four Loanbuilder Notes were settled prior to May 19, 2023. The remaining note (“Loanbuilder – 3”) was in default on May 19, 2023. On May 19, 2023, the outstanding liabilities owed due to the Loanbuilder Notes was $ 299,710 50,599 On June 15, 2023, the Company agreed to settle Loanbuilder – 3. In accordance with ASC 470-60, “ Troubled Debt Restructuring by Debtors 25,299 6,325 Excluding the Loanbuilder -3 repayments, and as of June 30, 2023, the Company has 34 remaining required monthly repayments of $ 6,046 1,545 (s) On May 16, 2022, the Company issued a $ 25,000 12% 0.5% (t) On September 28, 2022 and September 29, 2022 the Company agreed to two Kabbage Funding Loan Agreements (together known as the “Kabbage Loans”) owed to American Express National Bank. The Kabbage Loans had an initial principal value of $ 120,800 77,748 4,077 3,658 35,507 (u) The Company signed a revolving loan with Baxter Credit Union, which was renewed on April 26, 2023, with a principal liability of $ 99,995 8.50% Related Parties: (v) Titan continually borrows from Titan Holdings 2, a stockholder of the Company, as working capital needs arise. The loan is due on demand and accrues interest at a rate of 10.5%
SCHEDULE OF PRINCIPAL MATURITIES OF NOTES PAYABLE	Principal maturities for the next five years and thereafter as of June 30, 2023 were as follows: SUMMARY OF PRINCIPAL MATURITIES OF NOTES PAYABLE Remainder of 2023 $ 4,090,960 2024 915,197 2025 935,069 2026 747,646 2027 442,419 Thereafter 29,941 Total principal payments $ 7,161,232 Less: debt discounts (89,238 ) Total notes payable $ 7,071,994
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF NOTES PAYABLE	The Company borrows funds from various creditors to finance equipment and vehicles and acquisitions consisting of the following: SCHEDULE OF NOTES PAYABLE December 31, 2022 December 31, 2021 Lender Maturity Interest Monthly Payment Short-Term Long-Term Short-Term Long-Term % $ $ $ $ $ Loans Fifth Third Bank (PPP) ** 2/8/22 - 5/24/22 - - - - 812,304 - WTI Global On demand 7.00 - 170,000 - - - Collateralized Loans Peoples United 11/10/23 5.75 16,614 177,539 - 165,337 177,539 M&T Bank 2/23/25 8.78 13,000 121,927 321,192 128,191 443,120 Daimler Truck 5/14/23 - 9/29/23 4.95 - 6.00 2,487 - 2,762 74,873 53,429 138,374 216,560 Ascentium Capital 5/5/27 - 6/5/27 3.75 - 5.82 4,812 - 5,935 152,467 587,991 - - Balboa Capital 8/13/27 9.68 4,860 38,895 179,433 - - Blue Bridge Financial 8/10/27 12.18 1,442 10,394 50,951 - - Financial Pacific 7/15/27 - 10/15/27 7.49 - 9.87 1,585 - 1,906 29,187 133,220 - - M2 Equipment 8/10/27 8.68 4,739 39,527 178,039 - - Meridian Equipment 7/12/27 9.32 3,118 25,518 113,606 - - Navitas 7/23/27 7.99 4,257 36,791 158,723 - - Pawnee 8/15/27 10.19 5,296 41,480 193,759 - - Signature 9/15/27 - 6/30/28 6.93 - 8.25 3,901 - 4,842 73,973 374,921 - - Trans Lease 2/20/27 9.75 4,838 40,524 157,569 - - Verdant 4/27/27 6.25 4,702 44,324 169,390 - - Western Equipment 8/15/27 8.93 4,989 41,186 186,605 - - Related Parties Titan Property On demand - - - - 1,204,532 - C. and M. Rizzo On demand 3.00 - - - 500,000 - M. Rizzo On demand 1.90 - - - 1,785,451 - J. Rizzo On demand 5.00 - - - 170,881 - 1,118,605 2,858,828 4,905,070 837,219 ** The Company applied for and received loans from the Paycheck Protection Program (the “PPP”) in the amounts of $ 406,152 406,153 812,305 ** The Company applied for and received loans from the Paycheck Protection Program (the “PPP”) in the amounts of $ 406,152 406,153 812,305
SCHEDULE OF PRINCIPAL MATURITIES OF NOTES PAYABLE	Principal maturities for the next five years and thereafter: SCHEDULE OF PRINCIPAL MATURITIES OF NOTES PAYABLE 2023 1,118,605 2024 806,510 2025 857,789 2026 723,597 2027 442,419 Thereafter 28,514 Total principal payments 3,977,434 Less: debt issuance costs (93,745 ) Total notes payable 3,883,689

CONVERTIBLE NOTES PAYABLES (Tab

CONVERTIBLE NOTES PAYABLES (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLES	The Company’s convertible notes as of June 30, 2023 and December 31, 2022 were as follows: SCHEDULE OF CONVERTIBLE NOTES PAYABLES Current Non-current Current Non-current June 30, December 31, 2023 2022 Current Non-current Current Non-current Issued prior to Titan Merger Evergreen – 2022 (a) $ 48,000 $ - $ - $ - Evergreen – 2023 (b) 834,000 - - - GS Capital (c) - - - - Chambers (d) 60,000 - - - Eleven 11 (e) 114,000 - - - Calvary Fund (f) 468,000 - - - Keystone Capital (g) 180,000 - - - Diagonal Lending (h) 52,006 - - - Seven Knots (i) 60,000 - - - Issued prior to Titan Merger – Related Parties: Sikka (j) 120,000 - - - Miller (k) 60,000 - - - Convertible Notes Payable: Calvary Fund – Bridge Notes (l) 604,000 - - - Evergreen – Bridge Note (m) 604,000 - - - Related Parties: Miller – Bridge Note (n) 240,000 - - - Titan 5 – Bridge Note (o) 120,000 - - - Total outstanding principal $ 3,564,006 $ - $ - $ - Less: discounts $ (725,869 ) $ - $ - $ - Total convertible notes payable $ 2,838,137 $ - $ - $ - Convertible notes payable – related parties $ 445,117 $ - $ - $ - Convertible notes payable $ 2,939,020 $ - $ - $ - Issued prior to Titan Merger: (a) On October 31, 2022, the Company issued a 20 48,000 10 July 21, 2023 75 1,000,000 (b) Between January 1, 2023 and April 6, 2023 the Company issued five 20 12,000 480,000 10 December 31, 2023 April 30, 2024 0.015 90 (c) On July 5, 2022, the Company issued an original issue discount Senior Secured Promissory Note (the “GS Capital Note”) to GS Capital Partners, LLC (“GS Capital”) that is dated as of July 5, 2022 36,000 12 July 5, 2023 0 (d) On February 16, 2023 the Company issued a 20 60,000 10 February 28, 2024 0.015 90 (e) On February 14, 2023 and March 14, 2023 the Company issued two 20 % original issue discount Senior Secured Promissory Notes (the “Eleven 11 Notes”) to Eleven 11 Management, LLC (“Evergreen”) with principal amounts of $ 54,000 and $ 60,000 , respectively. The Eleven 11 Notes have an annual interest rate of 10 % per annum and have maturity dates of February 14, 2024 and February 28, 2024 . The Eleven 11 Notes also contain identical conversion features, enabling them to convert into shares of the Company’s common stock upon default. The conversion price is equal to the lower of (1) $ 0.015 per share or (2) 90 % of the average of the two lowest volume-weighted average price of the five trading days ending on the day immediately prior to the conversion date. The conversion features each contain a variable settlement feature which was determined to be a derivative liability (Note 11 - Derivative Liabilities). Subsequent to June 30, 2022, the Eleven 11 Notes were cancelled in exchange for rights to receive equity instruments (Note 16 – Subsequent Events). (f) Between February 16, 2023 and April 26, 2023 the Company issued four 20 % original issue discount Senior Secured Promissory Notes (the “Cavalry Fund Notes”) to Cavalry Fund I LP (“Cavalry”) 108,000 120,000 10 February 28, 2024 April 30, 2024 0.015 90 (g) Between March 3, 2023 and April 18, 2023 the Company issued three 20 % original issue discount Senior Secured Promissory Notes (the “Keystone Notes”) to Keystone Capital Partners (“Keystone”) 30,000 90,000 10 February 28, 2024 April 17, 2024 0.015 90 (h) On November 22, 2022 the Company issued an original issue discount Senior Secured Promissory Note (the “Diagonal Note”) to 1800 Diagonal Lending, LLC (“Diagonal”) with a principal balance of $ 130,016 11 November 22, 2023 78,010 26,003 75 (i) On April 17, 2023, the Company issued a 20 % original issue discount Senior Secured Promissory Note (the “Seven Knots Note”) to Seven Knots, LLC (“Seven Knots”). The Seven Knots Note has a principal amount of $ 60,000 , an annual interest rate of 10 % per annum, and a maturity date of April 16, 2024 . The Seven Knots Note also contains a conversion feature, enabling it to convert into shares of the Company’s common stock upon default. The conversion price is equal to the lower of (1) $ 0.015 per share or (2) 90 % of the average of the two lowest volume-weighted average price of the five trading days ending on the day immediately prior to the conversion date. The conversion feature contains a variable settlement feature that was determined to be a derivative liability (Note 11 - Derivative Liabilities). Subsequent to June 30, 2023 the Seven Knots Note was cancelled in exchange for rights to receive equity instruments (Note 16 – Subsequent Events). Issued prior to Titan Merger – Related Parties (j) On May 12, 2023, the Company issued a 20 120,000 10 May 31, 2024 0.015 90 (k) On May 12, 2023, the Company issued a 20 60,000 10 May 31, 2024 0.015 90 Convertible Notes Payable: (l) On May 19, 2023 and June 16, 2023 the Company issued two 20 % original issue discount Senior Secured Promissory Notes to Calvary (the “Calvary Fund Bridge Notes”). The Calvary Fund Bridge Notes have principal amounts of $ 204,000 and $ 400,000 , respectively. The Cavalry Fund Bridge Notes have an annual interest rate of 10 % per annum and maturity dates ranging from May 19, 2024 to June 6, 2024 . The Cavalry Fund Bridge Notes both contain identical “rollover rights” conversion features that enable the holders to convert all or part of the note’s principal and accrued interest in the event of a public offering or private placement of the Company’s equity, equity linked, or debt securities into purchase consideration for said public or private offering. (m) On May 19, 2023 and June 16, 2023, the Company issued two 20 400,000 204,000 10 May 19, 2024 June 16, 2024 Related Parties: (n) On June 13, 2023 the Company sold and issued a 20 240,000 10 June 13, 2024 (o) On June 13, 2023 the Company sold and issued a 20 120,000 10 June 13, 2024
SCHEDULE OF MATURITIES OF LONG TERM DEBT	Convertible note payables principal maturities for the next five years and thereafter as of June 30, 2023 were as follows: SCHEDULE OF MATURITIES OF LONG TERM DEBT Remainder of 2023 $ 580,006 2024 2,984,000 2025 - 2026 - 2027 - Total principal payments 3,564,006 Less: debt discounts (725,869 ) Total convertible notes payable $ 2,838,137

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2023
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
SCHEDULE OF DERIVATIVE LIABILITIES	The derivative liabilities as of June 30, 2023 and December 31, 2022 are as follows: SCHEDULE OF DERIVATIVE LIABILITIES June 30, 2023 December 31, 2022 Fair value of the Evergreen – 2022 conversion options $ 4,077 $ - Fair value of the Evergreen – 2023 conversion options 70,830 Fair value of the Platinum Point Warrants ( 25,000 39,999 - Fair value of the Chambers conversion option 5,096 - Fair value of the Eleven 11 conversion option 9,682 - Fair value of the Calvary Fund conversion option 39,747 - Fair value of the Keystone Capital conversion option 15,287 - Fair value of the Diagonal Lending conversion option 4,417 - Fair value of the Seven Knots conversion option 5,096 - Fair value of the Sikka conversion option 10,192 - Fair value of the Miller conversion option 5,096 - $ 209,519 $ -
SCHEDULE OF ACTIVITY RELATED TO DERIVATIVE LIABILITIES	Activity related to the derivative liabilities for the six months ended June 30, 2023 is as follows: SCHEDULE OF ACTIVITY RELATED TO DERIVATIVE LIABILITIES Beginning balance as of December 31, 2022 $ - Warrants/conversion option – derivative liabilities recognized due to reverse acquisition 219,172 Change in fair value of warrants/conversion option - derivative liabilities (9,652 ) Ending balance as of June 30, 2023 $ 209,519
Monte Carlo Valuation Model [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
SCHEDULE OF VALUATION ASSUMPTIONS	The fair value of each convertible note embedded derivative is estimated using a Monte Carlo valuation model. The model used a “with or without” scenario analysis. Changes to the inputs used in the model could produce a significantly higher or lower fair value. The following assumptions were used as of June 30, 2023 and December 31, 2022: SCHEDULE OF VALUATION ASSUMPTIONS Six Months Ended 2023 Year Ended December 31, 2022 Expected term (years) 0.584 0.597 - Expected volatility 412.6 % - Expected dividend yield 0.00 % - Risk-free interest rate 5.40 % -
Black Scholes Valuation Model [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
SCHEDULE OF VALUATION ASSUMPTIONS	The fair value of the Platinum Point Warrants derivative liability is estimated using a Black-Scholes valuation model with a stock price of $11.60. Changes to the inputs used in the model could produce a significantly higher or lower fair value. The following assumptions were used as of June 30, 2023 and December 31, 2022: SCHEDULE OF VALUATION ASSUMPTIONS Six Months Ended 2023 Year Ended December 31, 2022 Expected term (years) 0.622 - Expected volatility 875 % - Expected dividend yield 0.00 % - Risk-free interest rate 5.40 % -

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
SCHEDULE OF CHANGES IN COMMON STOCK WARRANTS	The following schedule summarizes the changes in the Company’s common stock warrants: SCHEDULE OF CHANGES IN COMMON STOCK WARRANTS Weighted Weighted Warrants Outstanding Average Average Number Exercise Remaining Aggregate Exercise Of Price Contractual Intrinsic Price Shares Per Share Life Value Per Share Balance at December 31, 2022 - $ - - $ - $ - Warrants acquired concurrent with the Titan Merger 108,734 0.008 16.00 .78 57,296 8.31 Warrants granted - $ - - $ - $ - Warrants exercised - $ - - $ - $ - Warrants expired/cancelled - $ - - $ - $ - Balance at June 30, 2023 108,734 $ 0.008 16.00 0.78 $ 57,296 $ 8.31 Exercisable at June 30, 2023 106,907 $ 0.008 16.00 0.88 $ 54,389 $ 9.45 Balance at December 31, 2021 - $ - - $ - $ - Warrants granted - $ - - $ - $ - Warrants exercised/exchanged - $ - - $ - $ - Warrants expired/cancelled - $ - - $ - $ - Balance at June 30, 2022 - $ - - $ - $ - Exercisable at June 30, 2022 - $ - - $ - $ -

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF RESTRICTED STOCK AWARDS ACTIVITY	The activity for restricted stock awards under the Company’s incentive plans was as follows for the three and six months ended June 30, 2023 and 2022: SCHEDULE OF RESTRICTED STOCK AWARDS ACTIVITY Weighted Weighted Average Average Remaining Number Grant Date Contractual Shares Fair Value Term (years) Nonvested at December 31, 2021 - $ - - Granted - $ - - Shares vested - $ - - Forfeitures - $ - - Nonvested at March 31, 2022 - - - Granted - $ - - Shares vested - $ - - Forfeitures - $ - - Nonvested at June 30, 2022 - $ - - Nonvested at December 31, 2022 - $ - - Granted - $ - - Shares vested - $ - - Forfeitures - $ - - Nonvested at March 31, 2023 - $ - - Acquired concurrent with the Titan Merger (vested and unreleased) 1,405,000 $ 0.01 - Acquired concurrent with the Titan Merger (unvested) 3,600,000 $ 0.01 2.62 Granted - $ - - Shares vested 600,000 $ 0.01 - Forfeitures - $ - - Outstanding (nonvested) at June 30, 2023 3,000,000 $ 0.01 1.95 Outstanding (vested and unreleased) at June 30, 2023 2,005,000 $ 0.01 - Total outstanding at June 30, 2023 5,005,000 $ 0.01 2.51

OTHER RECEIVABLES (Tables)

OTHER RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2023
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF OTHER RECEIVABLES	SCHEDULE OF OTHER RECEIVABLES December 31, December 31, Employee retention credit (1) $ - $ 422,845 Other receivables 1,241 3,171 Total $ 1,241 $ 426,016 (1) During 2021, the Company applied for the Employee Retention Credits (“ERC”) in the amount of $ 422,845 422,845

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
	Jul. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	May 19, 2023
Goodwill		$ 6,650,621				$ 6,650,621
Net loss		22,904,048	$ 664,601	$ 340,761	$ (494,127)	23,568,649	$ (153,366)
Working capital deficit		$ 9,107,438				9,107,438		1,106,879
Principal amount	$ 1,944,000
Operating activities						$ 765,490	$ (116,956)
Titan Trucking LLC [Member]
Goodwill										$ 22,319,908
Net loss								658,663	$ 588,050
Working capital deficit								1,106,879	4,435,427
Accrued interest								$ 199,453	140,812
Incorporated date								Jan. 26, 2017
Operating activities								$ 312,264	506,660
Cash								26,650	$ 33,579
Titan Trucking LLC [Member] | Investor [Member]
Cash								$ 1,000,000
Titan Trucking LLC [Member] | Titan Trucking LLC [Member]
Ownership percentage								100%
Convertible Notes Payable [Member]
Accrued interest	$ 126,323
Revision of Prior Period, Adjustment [Member]
Goodwill			7,200,000
Derivative liability			$ 112,000,000

SCHEDULE OF FINITE LONG-LIVED I

SCHEDULE OF FINITE LONG-LIVED INTANGIBLE ASSETS ESTIMATED USEFUL LIFE (Details)	Jun. 30, 2023
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	10 years
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	10 years
Noncompete Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	10 years

SUMMARY OF DISAGGREGATION OF RE

SUMMARY OF DISAGGREGATION OF REVENUE (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Product Information [Line Items]
Total revenue	$ 184,175	$ 1,827,245	$ 919,738	$ 2,961,572	$ 1,569,853
Continuing Operations [Member]
Product Information [Line Items]
Total revenue		1,827,245	919,738	2,961,572	1,569,853
Product [Member] | Continuing Operations [Member]
Product Information [Line Items]
Total revenue		184,139		184,175
Waste Collection And Disposal [Member] | Continuing Operations [Member]
Product Information [Line Items]
Total revenue		$ 1,643,106	$ 919,738	$ 2,777,397	$ 1,569,853

SCHEDULE OF EARNINGS PER SHARE

SCHEDULE OF EARNINGS PER SHARE ANTI DILUTIVE (Details) - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	286,169,098
Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	147,013,500
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	7,010,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	5,005,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	108,734
Convertible Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total common stock equivalents	127,031,864

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	May 19, 2023
Property, Plant and Equipment [Line Items]
Cash FDIC amount	$ 250,000		$ 250,000
Allowance for credit loss	77,690		77,690		$ 77,690
Subscription receivable					200,000
Goodwill	6,650,621		6,650,621
Impairment expense	15,669,287		15,669,287
Amortization of loan origination fees			70,997	0
Notes payable outstanding amount	642,654		642,654		93,744
Advertising and marketing costs	12,560	$ 1,209	13,908	$ 1,654
Subscriptions receivable					200,000
Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Cash FDIC amount					250,000
Goodwill								$ 22,319,908
Advertising and marketing costs					11,336	$ 3,394
Allowance for doubtful accounts					77,690
Subscriptions receivable					$ 200,000
Finite intangible assets net					10 years
Amortization expense					$ 6,663
Long term debt					$ 93,745
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Two Customer [Member]
Property, Plant and Equipment [Line Items]
Concentration risk percentage			43%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customer [Member]
Property, Plant and Equipment [Line Items]
Concentration risk percentage			63%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customers [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Concentration risk percentage					63%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Two Customers [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Concentration risk percentage						77%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Customer [Member]
Property, Plant and Equipment [Line Items]
Concentration risk percentage	34%	53%	42%	55%
Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member] | Three Customers [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Concentration risk percentage					76%	77%
Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Goodwill	$ 22,319,908		$ 22,319,908		$ 0		$ 0
Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years		5 years
Minimum [Member] | Titan Trucking LLC [Member] | Trailers Tractors Shop Equipment Lease hold Improvements and Container [Member]
Property, Plant and Equipment [Line Items]
Useful life					5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	25 years		25 years
Maximum [Member] | Titan Trucking LLC [Member] | Trailers Tractors Shop Equipment Lease hold Improvements and Container [Member]
Property, Plant and Equipment [Line Items]
Useful life					25 years

SCHEDULE OF PURCHASE CONSIDERAT

SCHEDULE OF PURCHASE CONSIDERATION (Details) - Titan Trucking LLC [Member]	May 19, 2023 USD ($)
Business Acquisition [Line Items]
TraQiQ, Inc. market capitalization at closing	$ 27,162,222
Total purchase consideration	$ 27,162,222

SCHEDULE OF TANGIBLE AND INTANG

SCHEDULE OF TANGIBLE AND INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED AT THEIR PRELIMINARY ESTIMATED FAIR VALUES (Details) - USD ($)	Jun. 30, 2023	May 19, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Goodwill	$ 6,650,621
Titan Trucking LLC [Member]
Business Acquisition [Line Items]
Cash		$ 69,104
Accounts receivable		369,338
Prepaid expenses and other current assets		17,893
Inventory		416,046
Fixed assets		1,134
Intangible assets		10,681,477
Goodwill		22,319,908
Assets acquired total		33,874,900
Accounts payable and accrued expenses		(1,009,993)
Customer deposits		(311,544)
Accrued payroll and related taxes		(21,077)
Derivative liability		(219,171)
Convertible notes payable – related parties		(1,466,382)
Notes payable – related parties		(3,579,160)
Liabilities acquired total		(6,712,678)
Net fair value of assets (liabilities)		27,162,222
Titan Trucking LLC [Member] | Related Party [Member]
Business Acquisition [Line Items]
Convertible notes payable – related parties		(102,851)
Notes payable – related parties		$ (2,500)

SCHEDULE OF SUPPLEMENTAL PRO-FO

SCHEDULE OF SUPPLEMENTAL PRO-FORMA FINANCIAL INFORMATION (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Pro forma weighted average number of common shares diluted	33,959,755	4,410,595
Titan Trucking LLC [Member]
Business Acquisition [Line Items]
Total revenue	$ 3,330,079	$ 4,204,694
Net loss	$ (3,835,160)	$ (24,337,792)
Pro forma loss per common share	$ (0.11)	$ (5.52)
Pro forma weighted average number of common shares basic	33,959,755	4,410,595

BUSINESS COMBINATIONS (Details

BUSINESS COMBINATIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	May 19, 2023	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Revenue		$ 184,175	$ 1,827,245	$ 919,738	$ 2,961,572	$ 1,569,853
Gross profit		$ 85,587	$ 283,142	$ 2,529	$ 220,514	$ (80,193)
Share based compensation proforma							$ 5,608,000
Goodwill							15,669,287
Titan Trucking LLC [Member]
Business Acquisition [Line Items]
Voting interest, rate	65%
Revenue							4,203,112	$ 3,315,256
Gross profit							$ (4,740)	$ (1,969)
Titan Trucking LLC [Member] | Intellectual Property [Member]
Business Acquisition [Line Items]
Weighted average useful life (years)	10 years
Discount rate	19.80%
Titan Trucking LLC [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Discount rate	19.80%
Pre-tax royalty rate	1%
Titan Trucking LLC [Member] | Noncompete Agreements [Member]
Business Acquisition [Line Items]
Weighted average useful life (years)	5 years
Discount rate	19.80%
Series C Preferred Stock [Member] | Merger Agreement [Member] | Titan Trucking LLC [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Shares, New Issues	630,900
Series C Preferred Stock [Member] | Merger Agreement [Member] | Titan Trucking LLC [Member] | Chief Executive Officer [Member]
Business Acquisition [Line Items]
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture	70,100

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 6,916,427	$ 6,741,605
Less accumulated depreciation	(1,289,683)	(1,097,664)
Net book value	5,626,744	5,643,941
Containers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,520,886	1,397,311
Trucks And Tractors [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,138,215	4,086,968
Trailers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,197,357	1,197,357
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	40,380	40,380
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 19,589	$ 19,589

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 10, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Asset Acquisition [Line Items]
Depreciation expense		$ 97,162	$ 67,372	$ 191,956	$ 134,420
Payments to acquire property, plant, and equipment				$ 173,626	$ 1,347,989
Titan Trucking LLC [Member]
Asset Acquisition [Line Items]
Depreciation expense						$ 325,382	$ 304,175
Payments to acquire property, plant, and equipment						$ 3,349,628	$ 47,177
Titan Trucking LLC [Member] | Asset Purchase Agreement [Member]
Asset Acquisition [Line Items]
Payments to acquire property, plant, and equipment	$ 1,805,000
Century Waste Management [Member]
Asset Acquisition [Line Items]
Asset acquisition, consideration transferred	$ 1,805,420

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Less: accumulated amortization	$ (176,599)
Intangible assets, net	11,192,378	687,500
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	687,500	687,500
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	10,333,144
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	275,447
Noncompete Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 72,886

SCHEDULE OF FUTURE AMORTIZATION

SCHEDULE OF FUTURE AMORTIZATION EXPENSE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2023	$ 597,597
2024	1,188,698
2025	1,185,450
2026	1,185,450
2027	1,185,450
Thereafter	5,849,733
Total remaining amortization expense	$ 11,192,378	$ 687,500

INTANGIBLES, NET (Details Narra

INTANGIBLES, NET (Details Narrative) - USD ($)			3 Months Ended		6 Months Ended		12 Months Ended
	May 19, 2023	Dec. 09, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization expense			$ 169,724	$ 0	$ 176,599	$ 0
Notes Payable			642,654		642,654		$ 93,744
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Trade Names, Gross			10,333,144		10,333,144
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Trade Names, Gross			275,447		275,447
Noncompete Agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Trade Names, Gross			$ 72,886		$ 72,886
WTI Global Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Business Combination, Consideration Transferred		$ 687,500
Notes Payable		170,000
Equity infusion		517,500
Titan Trucking LLC [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense							68,750
Business Combination, Consideration Transferred	$ 27,162,222
Note payable in exchange for intangible asset purchase							170,000
Member contributions in exchange for intangible asset purchase							$ 517,500
Titan Trucking LLC [Member] | Purchase Agreement [Member] | WTI Global Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Payments for intangible assets		687,500
Note payable in exchange for intangible asset purchase		170,000
Member contributions in exchange for intangible asset purchase		$ 517,500

GOODWILL (Details Narrative)

GOODWILL (Details Narrative) - USD ($)	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Goodwill		$ 6,650,621
Titan Trucking LLC [Member]
Goodwill	$ 0	22,319,908	0
Impairment expense		$ 15,669,287
Recoup Technologies Inc [Member]
Goodwill	$ 0		$ 0

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Accounts payable	$ 2,020,250	$ 669,231
Credit card payable	160,767	29,454
Accrued interest	122,886	12,298
Accrued expenses and other	151,900	25,675
Total  accounts payable and accrued expenses	$ 2,455,803	736,658
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
Accounts payable		669,231	$ 309,833
Credit card payable		29,454	28,683
Accrued interest		12,298	35,131
Accrued expenses and other		25,675
Total  accounts payable and accrued expenses		$ 736,658	$ 373,647

SCHEDULE OF WEIGHTED AVERAGE RE

SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES (Details)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Operating lease, weighted average remaining lease term	4 years 5 months 15 days	2 years 29 days
Operating lease, weighted average discount rate, percent	7.92%	7.57%
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
Operating lease, weighted average remaining lease term		2 years 29 days	3 years 29 days
Operating lease, weighted average discount rate, percent		7.57%	7.57%

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Schedule Of Future Minimum Lease Payments Under Operating Leases
Remainder of 2023	$ 229,096
2024	508,481
2025	421,498
2026	427,670
2027	443,707
Thereafter	112,968
Total minimum lease payments	2,143,420
Less: imputed interest	(356,532)
Present value of future minimum lease payments	1,786,888
Current operating lease liabilities	349,651	$ 95,243
Non-current operating lease liabilities	$ 1,437,237	$ 115,290

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)			3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 01, 2023	Feb. 15, 2020	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Lease term			12 months		12 months
Operating lease expense			$ 124,780	$ 25,879	$ 152,333	$ 50,745
Right of use asset			$ 1,717,736		$ 1,717,736		$ 194,112
Titan Trucking LLC [Member]
Lease expiration date									Jan. 15, 2025
Straight rent		$ 8,479
Operating lease expense							112,753	$ 112,198	$ 211,963
Right of use asset							$ 194,112	$ 276,370
Payments for rent		8,251
Titan Trucking LLC [Member] | Subsequent Event [Member]
Lease expiration date	Mar. 31, 2028
Straight rent	$ 33,564
Troy Michigan [Member]
Lease term			62 months		62 months
Lease expiration date					Jan. 15, 2025
Lease payment		$ 8,251
Straight rent					$ 8,479
Operating lease expense					161,000
Detroit Michigan [Member]
Lease term	60 months
Lease expiration date	Mar. 31, 2028
Straight rent					33,564
Operating lease expense					1,913,200
Renewal term	5 years
Right of use asset			$ 1,635,335		$ 1,635,335

SCHEDULE OF LONG-TERM DEBT (Det

SCHEDULE OF LONG-TERM DEBT (Details) - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Long-Term Debt, Current Maturities
Long-Term Debt, Excluding Current Maturities
Notes and Loans Payable, Current		4,558,106	1,118,605
Notes and Loans, Noncurrent		2,603,126	2,858,828
Debt Instrument, Unamortized Discount, Current		(25,936)	(20,447)
Debt Instrument, Unamortized Discount, Noncurrent		(63,302)	(73,297)
Notes Payable, Current		4,532,170	1,098,158
Notes Payable, Noncurrent		2,539,824	2,785,531
Notes payable including related party current		3,878,700	1,098,158
Notes payable including related party non-current		2,539,824	2,785,531
Titan Holdings 2 [Member]
Long-Term Debt, Current Maturities	[1]	653,470
Long-Term Debt, Excluding Current Maturities	[1]
Related Party [Member]
Notes Payable, Current		653,470
WTI Global Inc [Member]
Long-Term Debt, Current Maturities	[2]		170,000
Long-Term Debt, Excluding Current Maturities	[2]
Peoples United [Member]
Long-Term Debt, Current Maturities	[3]	81,865	177,539
Long-Term Debt, Excluding Current Maturities	[3]
M&T Bank [Member]
Long-Term Debt, Current Maturities	[4]	127,377	121,927
Long-Term Debt, Excluding Current Maturities	[4]	256,112	321,192
Daimler Truck [Member]
Long-Term Debt, Current Maturities	[5]	63,320	74,873
Long-Term Debt, Excluding Current Maturities	[5]	21,293	53,429
Ascentium Capital [Member]
Long-Term Debt, Current Maturities	[6]	156,303	152,467
Long-Term Debt, Excluding Current Maturities	[6]	508,868	587,991
Balboa Capital [Member]
Long-Term Debt, Current Maturities	[7]	40,815	38,895
Long-Term Debt, Excluding Current Maturities	[7]	158,534	179,433
Blue Bridge Financial [Member]
Long-Term Debt, Current Maturities	[8]	11,043	10,394
Long-Term Debt, Excluding Current Maturities	[8]	45,263	50,951
Financial Pacific [Member]
Long-Term Debt, Current Maturities	[9]	30,454	29,187
Long-Term Debt, Excluding Current Maturities	[9]	117,669	133,220
M2 Equipment [Member]
Long-Term Debt, Current Maturities	[10]	41,275	39,527
Long-Term Debt, Excluding Current Maturities	[10]	156,955	178,039
Meridian Equipment [Member]
Long-Term Debt, Current Maturities	[11]	26,730	25,518
Long-Term Debt, Excluding Current Maturities	[11]	99,931	113,606
Navitas [Member]
Long-Term Debt, Current Maturities	[12]	38,286	36,791
Long-Term Debt, Excluding Current Maturities	[12]	139,199	158,723
Pawnee [Member]
Long-Term Debt, Current Maturities	[13]	43,639	41,480
Long-Term Debt, Excluding Current Maturities	[13]	171,386	193,759
Signature [Member]
Long-Term Debt, Current Maturities	[14]	76,797	73,973
Long-Term Debt, Excluding Current Maturities	[14]	335,803	374,921
Trans Lease [Member]
Long-Term Debt, Current Maturities	[15]	42,540	40,524
Long-Term Debt, Excluding Current Maturities	[15]	135,783	157,569
Verdant [Member]
Long-Term Debt, Current Maturities	[16]	45,727	44,324
Long-Term Debt, Excluding Current Maturities	[16]	146,170	169,390
Western Equipment [Member]
Long-Term Debt, Current Maturities	[17]	43,059	41,186
Long-Term Debt, Excluding Current Maturities	[17]	164,597	186,605
Michaelson Capital [Member]
Long-Term Debt, Current Maturities	[18]	2,732,090
Long-Term Debt, Excluding Current Maturities	[18]
Loanbuilder [Member]
Long-Term Debt, Current Maturities	[19]	113,777
Long-Term Debt, Excluding Current Maturities	[19]	145,563
Individual Notes Payable [Member]
Long-Term Debt, Current Maturities	[20]	25,000
Long-Term Debt, Excluding Current Maturities	[20]
Kabbage Loans [Member]
Long-Term Debt, Current Maturities	[21]	64,544
Long-Term Debt, Excluding Current Maturities	[21]
Baxter Credit Union [Member]
Long-Term Debt, Current Maturities	[22]	99,995
Long-Term Debt, Excluding Current Maturities	[22]
[1]Titan continually borrows from Titan Holdings 2, a stockholder of the Company, as working capital needs arise. The loan is due on demand and accrues interest at a rate of 10.5% 170,000 7 354,876 5.75 16,614 131,940 2,487 4.95 250,000 4,812 5.82 230,482 4,860 9.68 On August 11, 2022, Titan entered into an equipment finance agreement with Blue Bridge Financial for $ 64,539 1,442 12.18 74,841 1,585 9.87 230,000 4,739 8.68 149,076 3,118 9.32 210,000 4,257 7.99% 248,157 5,296 10.19% 284,951 4,849 6.93% 210,750 4,838 9.75% 241,765 4,702 6.25% 240,726 4,989 8.93% 299,710 50,599 25,000 12% 0.5% 120,800 77,748 4,077 3,658 35,507 99,995 8.50%

SCHEDULE OF LONG-TERM DEBT (D_2

SCHEDULE OF LONG-TERM DEBT (Details) (Parenthetical) - USD ($)

3 Months Ended

6 Months Ended

12 Months Ended

Jun. 30, 2023

Jun. 15, 2023

May 19, 2023

May 16, 2023

Apr. 26, 2023

Jan. 05, 2023

Dec. 23, 2022

Oct. 15, 2022

Sep. 15, 2022

Aug. 20, 2022

Aug. 16, 2022

Aug. 15, 2022

Aug. 13, 2022

Aug. 11, 2022

Aug. 10, 2022

Jul. 23, 2022

Jul. 15, 2022

Jun. 22, 2022

Jun. 05, 2022

May 10, 2022

May 05, 2022

Apr. 27, 2022

Dec. 10, 2021

Jun. 14, 2019

Jun. 03, 2019

Feb. 12, 2018

Jun. 30, 2023

Jun. 30, 2022

Jun. 30, 2023

Jun. 30, 2022

Dec. 31, 2022

Jul. 31, 2023

Dec. 15, 2022

Sep. 28, 2022

Feb. 01, 2021

May 05, 2020

Short-Term Debt [Line Items]

Debt instrument face amount

$ 1,944,000

Debt instrument capital interest expense

$ 136,367

$ 46,838

$ 213,720

$ 78,391

Paycheck Protection Program Note Forgiveness [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 406,152

$ 406,152

Gain on debt instrument forgiveness

$ 812,304

Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument issued, principal

$ 99,995

Gain on debt instrument forgiveness

$ 812,305

Titan Trucking LLC [Member] | Titan Holdings 2 [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

10.50%

10.50%

10.50%

WTI Global Inc [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 170,000

Debt instrument, interest rate

7%

Peoples United [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 354,876

Debt instrument, interest rate

5.75%

Debt instrument monthly payment

$ 16,614

M&T Bank [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8.78%

Debt instrument monthly payment

$ 13,000

Balloon payment

$ 176,497

Daimler Truck [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

6%

Daimler Truck [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 160,601

$ 131,940

Debt instrument, interest rate

4.95%

Debt instrument monthly payment

$ 2,795

$ 2,487

Daimler Truck [Member] | Titan Trucking LLC [Member] | 6 % Loan Agreement [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 155,740

Debt instrument, interest rate

6%

Debt instrument monthly payment

$ 2,762

Ascentium Capital [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 311,795

$ 259,646

$ 250,000

Debt instrument, interest rate

5.36%

3.75%

5.82%

Debt instrument monthly payment

$ 5,935

$ 4,753

$ 4,812

Balboa Capital [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 230,482

Debt instrument, interest rate

9.68%

Debt instrument monthly payment

$ 4,860

Blue Bridge Financial [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 64,539

Debt instrument, interest rate

12.18%

Debt instrument monthly payment

$ 1,442

Financial Pacific [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 95,127

$ 74,841

Debt instrument, interest rate

7.49%

9.87%

Debt instrument monthly payment

$ 1,906

$ 1,585

M2 Equipment [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 230,000

Debt instrument, interest rate

8.68%

Debt instrument monthly payment

$ 4,739

Meridian Equipment [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 149,076

Debt instrument, interest rate

9.32%

Debt instrument monthly payment

$ 3,118

Navitas [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 210,000

Debt instrument, interest rate

7.99%

Debt instrument monthly payment

$ 4,257

Pawnee [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 248,157

Debt instrument, interest rate

10.19%

Debt instrument monthly payment

$ 5,296

Signature [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 191,250

$ 284,951

Debt instrument, interest rate

8.25%

6.93%

Debt instrument monthly payment

$ 3,901

$ 4,849

Trans Lease [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 210,750

Debt instrument, interest rate

9.75%

Debt instrument monthly payment

$ 4,838

Verdant [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 241,765

Debt instrument, interest rate

12%

6.25%

Debt instrument monthly payment

$ 4,702

Western Equipment [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 240,726

Debt instrument, interest rate

8.93%

Debt instrument monthly payment

$ 4,989

Michaelson Capital [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument monthly payment

$ 35,000

Secured promissory note

3,017,090

Debt instrument monthly repayments

$ 250,000

Loanbuilder [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 25,299

Debt instrument monthly payment

$ 1,545

Debt instrument monthly repayments

$ 6,046

$ 299,710

Debt instrument monthly payment

$ 6,325

Loan Builder Three [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument monthly repayments

50,599

Individual Notes Payable [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 25,000

Debt instrument, interest rate

12%

Debt instrument, interest rate increases

0.50%

Kabbage Loans [Member] | Titan Trucking LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

77,748

$ 120,800

Debt instrument monthly payment

35,507

Debt instrument monthly repayments

3,658

Debt instrument capital interest expense

$ 4,077

Baxter Credit Union [Member]

Short-Term Debt [Line Items]

Debt instrument, interest rate

8.50%

SUMMARY OF PRINCIPAL MATURITIES

SUMMARY OF PRINCIPAL MATURITIES OF NOTES PAYABLE (Details) - Notes Payable [Member]	Jun. 30, 2023 USD ($)
Debt Instrument [Line Items]
Remainder of 2023	$ 4,090,960
2024	915,197
2025	935,069
2026	747,646
2027	442,419
Thereafter	29,941
Total principal payments	7,161,232
Less: debt discounts	(89,238)
Total notes payable	$ 7,071,994

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLES (Details) - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Related Party [Member]
Short-Term Debt [Line Items]
Convertible notes payable – related parties		$ 445,117
Convertible notes payable		445,117
Current [Member]
Short-Term Debt [Line Items]
Total outstanding principal		3,564,006
Less: discounts		(725,869)
Total notes payable		2,838,137
Convertible notes payable – related parties		2,939,020
Convertible notes payable		2,939,020
Current [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Convertible notes payable – related parties		445,117
Convertible notes payable		445,117
Current [Member] | Evergreen 2022 [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[1]	48,000
Current [Member] | Evergreen 2023 [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[2]	834,000
Current [Member] | GS Capital [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[3]
Current [Member] | Chambers [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[4]	60,000
Current [Member] | Eleven 11 [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[5]	114,000
Current [Member] | Cavalry Fund [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[6]	468,000
Current [Member] | Keystone Capital [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[7]	180,000
Current [Member] | Diagonal lending [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[8]	52,006
Current [Member] | Seven Knots [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[9]	60,000
Current [Member] | Sikka [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[10]	120,000
Current [Member] | Miller [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[11]	60,000
Current [Member] | Calvary Fund Bridge Notes [Member]
Short-Term Debt [Line Items]
Evergreen – Bridge Note	[12]	604,000
Current [Member] | Evergreen Bridge Note [Member]
Short-Term Debt [Line Items]
Evergreen – Bridge Note	[13]	604,000
Current [Member] | Miller Bridge Note [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[14]	240,000
Current [Member] | Titan Five Bridge Note [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[15]	120,000
Non Current [Member]
Short-Term Debt [Line Items]
Total outstanding principal
Less: discounts
Total notes payable
Convertible notes payable – related parties
Convertible notes payable
Non Current [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Convertible notes payable – related parties
Convertible notes payable
Non Current [Member] | Evergreen 2022 [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[1]
Non Current [Member] | Evergreen 2023 [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[2]
Non Current [Member] | GS Capital [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[3]
Non Current [Member] | Chambers [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[4]
Non Current [Member] | Eleven 11 [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[5]
Non Current [Member] | Cavalry Fund [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[6]
Non Current [Member] | Keystone Capital [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[7]
Non Current [Member] | Diagonal lending [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[8]
Non Current [Member] | Seven Knots [Member]
Short-Term Debt [Line Items]
Total outstanding principal	[9]
Non Current [Member] | Sikka [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[10]
Non Current [Member] | Miller [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[11]
Non Current [Member] | Calvary Fund Bridge Notes [Member]
Short-Term Debt [Line Items]
Evergreen – Bridge Note	[12]
Non Current [Member] | Evergreen Bridge Note [Member]
Short-Term Debt [Line Items]
Evergreen – Bridge Note	[13]
Non Current [Member] | Miller Bridge Note [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[14]
Non Current [Member] | Titan Five Bridge Note [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Titan 5 – Bridge Note	[15]
[1]On October 31, 2022, the Company issued a 20 48,000 10 July 21, 2023 75 1,000,000 20 July 5, 2022 36,000 12 July 5, 2023 0 20 60,000 10 February 28, 2024 0.015 90 130,016 20 120,000 10 May 31, 2024 0.015 90 20 60,000 10 May 31, 2024 0.015 90 20 400,000 204,000 10 May 19, 2024 June 16, 2024 20 240,000 10 June 13, 2024 20 120,000 10 June 13, 2024

SCHEDULE OF CONVERTIBLE NOTES_2

SCHEDULE OF CONVERTIBLE NOTES PAYABLES (Details) (Parenthetical) - USD ($)

3 Months Ended

6 Months Ended

Jun. 16, 2023

May 19, 2023

May 12, 2023

Apr. 26, 2023

Apr. 18, 2023

Apr. 17, 2023

Mar. 14, 2023

Feb. 16, 2023

Feb. 14, 2023

Nov. 22, 2022

Oct. 31, 2022

Jul. 05, 2022

Apr. 06, 2023

Jun. 30, 2023

Jul. 31, 2023

Oct. 21, 2022

Short-Term Debt [Line Items]

Debt instrument face amount

$ 1,944,000

Chief Executive Officer [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 60,000

GS Capital Partners LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 36,000

Debt instrument, annual interest rate, effective percentage

12%

Debt instrument, maturity date range, start

Jul. 05, 2023

Debt instrument, issuance date

Jul. 05, 2022

Debt instrument repaid principal

$ 0

20% Senior Secured Promissory Note [Member] | Evergreen Capital Management LLC [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument face amount

$ 48,000

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument, maturity date range, start

Jul. 21, 2023

Debt instrument convertible stock price

75%

Equity securities total

$ 1,000,000

20% Senior Secured Promissory Note [Member] | Evergreen 2023 Notes [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument, maturity date range, start

Dec. 31, 2023

Debt instrument convertible stock price

90%

Debt instrument, maturity date range, end

Apr. 30, 2024

Debt instrument, convertible, conversion price

$ 0.015

20% Senior Secured Promissory Note [Member] | Evergreen 2023 Notes [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 12,000

20% Senior Secured Promissory Note [Member] | Evergreen 2023 Notes [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 480,000

20% Senior Secured Promissory Note [Member] | Chambers Note [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument face amount

$ 60,000

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument, maturity date range, start

Feb. 28, 2024

Debt instrument convertible stock price

90%

Debt instrument, convertible, conversion price

$ 0.015

20% Senior Secured Promissory Note [Member] | Eleven 11 LLC [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

20%

Debt instrument, annual interest rate, effective percentage

10%

10%

Debt instrument, maturity date range, start

Feb. 14, 2024

Feb. 14, 2024

Debt instrument convertible stock price

90%

90%

Debt instrument, maturity date range, end

Feb. 28, 2024

Feb. 28, 2024

Debt instrument, convertible, conversion price

$ 0.015

$ 0.015

20% Senior Secured Promissory Note [Member] | Eleven 11 LLC [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 54,000

$ 54,000

20% Senior Secured Promissory Note [Member] | Eleven 11 LLC [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 60,000

$ 60,000

20% Senior Secured Promissory Note [Member] | Cavalry Fund ILP [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument, maturity date range, start

Feb. 28, 2024

Debt instrument convertible stock price

90%

Debt instrument, maturity date range, end

Apr. 30, 2024

Debt instrument, convertible, conversion price

$ 0.015

20% Senior Secured Promissory Note [Member] | Cavalry Fund ILP [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 108,000

20% Senior Secured Promissory Note [Member] | Cavalry Fund ILP [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 120,000

20% Senior Secured Promissory Note [Member] | Keystone Capital Partners [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument, maturity date range, start

Feb. 28, 2024

Debt instrument convertible stock price

90%

Debt instrument, maturity date range, end

Apr. 17, 2024

Debt instrument, convertible, conversion price

$ 0.015

20% Senior Secured Promissory Note [Member] | Keystone Capital Partners [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 30,000

20% Senior Secured Promissory Note [Member] | Keystone Capital Partners [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 90,000

20% Senior Secured Promissory Note [Member] | Diagonal Lending LLC [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 130,016

$ 78,010

Debt instrument, annual interest rate, effective percentage

11%

Debt instrument, maturity date range, start

Nov. 22, 2023

Debt instrument convertible stock price

75%

Repayments of debt

$ 26,003

20% Senior Secured Promissory Note [Member] | Seven Knots LLC [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument face amount

$ 60,000

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument, maturity date range, start

Apr. 16, 2024

Debt instrument convertible stock price

90%

Debt instrument, convertible, conversion price

$ 0.015

20% Senior Secured Promissory Note [Member] | Sikka Note [Member]

Short-Term Debt [Line Items]

Debt instrument, maturity date range, start

May 31, 2024

20% Senior Secured Promissory Note [Member] | Sikka Note [Member] | Chief Executive Officer [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument face amount

$ 120,000

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument convertible stock price

90%

Debt instrument, convertible, conversion price

$ 0.015

20% Senior Secured Promissory Note [Member] | Miller Note [Member]

Short-Term Debt [Line Items]

Debt instrument, maturity date range, start

May 31, 2024

20% Senior Secured Promissory Note [Member] | Miller Note [Member] | Chief Executive Officer [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument face amount

$ 60,000

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument convertible stock price

90%

Debt instrument, convertible, conversion price

$ 0.015

20% Senior Secured Promissory Note [Member] | Calvary Fund Bridge Notes [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

20%

Debt instrument, annual interest rate, effective percentage

10%

10%

Debt instrument, maturity date range, start

May 19, 2024

May 19, 2024

Debt instrument, maturity date range, end

Jun. 06, 2024

Jun. 06, 2024

20% Senior Secured Promissory Note [Member] | Calvary Fund Bridge Notes [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 204,000

$ 204,000

20% Senior Secured Promissory Note [Member] | Calvary Fund Bridge Notes [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 400,000

$ 400,000

20% Senior Secured Promissory Note [Member] | Evergreen Bridge Notes [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

20%

Debt instrument, annual interest rate, effective percentage

10%

10%

Debt instrument, maturity date range, start

May 19, 2024

May 19, 2024

Debt instrument, maturity date range, end

Jun. 16, 2024

Jun. 16, 2024

20% Senior Secured Promissory Note [Member] | Evergreen Bridge Notes [Member] | Minimum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 400,000

$ 400,000

20% Senior Secured Promissory Note [Member] | Evergreen Bridge Notes [Member] | Maximum [Member]

Short-Term Debt [Line Items]

Debt instrument face amount

$ 204,000

$ 204,000

20% Senior Secured Promissory Note [Member] | Miller Bridge Notes [Member]

Short-Term Debt [Line Items]

Debt instrument, maturity date range, start

Jun. 13, 2024

20% Senior Secured Promissory Note [Member] | Miller Bridge Notes [Member] | Chief Executive Officer [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument face amount

$ 240,000

Debt instrument, annual interest rate, effective percentage

10%

20% Senior Secured Promissory Note [Member] | Titan Five Bridge Note [Member]

Short-Term Debt [Line Items]

Senior secured promissory notes percentage

20%

Debt instrument face amount

$ 120,000

Debt instrument, annual interest rate, effective percentage

10%

Debt instrument, maturity date range, start

Jun. 13, 2024

SCHEDULE OF MATURITIES OF LONG

SCHEDULE OF MATURITIES OF LONG TERM DEBT (Details) - Convertible Notes Payable [Member]	Jun. 30, 2023 USD ($)
Debt Instrument [Line Items]
Remainder of 2023	$ 580,006
2024	2,984,000
2025
2026
2027
Total principal payments	3,564,006
Less: debt discounts	(725,869)
Total notes payable	$ 2,838,137

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Debt Disclosure [Abstract]
Interest expense, debt	$ 136,367	$ 46,838	$ 213,720	$ 78,391

SCHEDULE OF VALUATION ASSUMPTIO

SCHEDULE OF VALUATION ASSUMPTIONS (Details)	6 Months Ended
	Jun. 30, 2023 $ / shares	Dec. 31, 2022 $ / shares
Measurement Input, Expected Term [Member] | Black Scholes Valuation Model [Member]
Derivative [Line Items]
Expected term (years)	7 months 14 days
Measurement Input, Expected Term [Member] | Minimum [Member] | Monte Carlo Valuation Model [Member]
Derivative [Line Items]
Expected term (years)	7 months
Measurement Input, Expected Term [Member] | Maximum [Member] | Monte Carlo Valuation Model [Member]
Derivative [Line Items]
Expected term (years)	7 months 4 days
Measurement Input, Price Volatility [Member] | Monte Carlo Valuation Model [Member]
Derivative [Line Items]
Derivative liability measurement input	412.6
Measurement Input, Price Volatility [Member] | Black Scholes Valuation Model [Member]
Derivative [Line Items]
Derivative liability measurement input	875
Measurement Input, Expected Dividend Rate [Member] | Monte Carlo Valuation Model [Member]
Derivative [Line Items]
Derivative liability measurement input	0
Measurement Input, Expected Dividend Rate [Member] | Black Scholes Valuation Model [Member]
Derivative [Line Items]
Derivative liability measurement input	0
Measurement Input, Risk Free Interest Rate [Member] | Monte Carlo Valuation Model [Member]
Derivative [Line Items]
Derivative liability measurement input	5.40
Measurement Input, Risk Free Interest Rate [Member] | Black Scholes Valuation Model [Member]
Derivative [Line Items]
Derivative liability measurement input	5.40

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Derivative liability	$ 209,519
Evergreen 2022 [Member]
Derivative liability	4,077
Evergreen 2023 [Member]
Derivative liability	70,830
Platinum Point Capital, LLC [Member]
Derivative liability	39,999
Chambers Capital LLC [Member]
Derivative liability	5,096
Eleven Capital LLC [Member]
Derivative liability	9,682
Calvary Capital LLC [Member]
Derivative liability	39,747
Keystone Capital LLC [Member]
Derivative liability	15,287
Diagonal Lending Capital LLC [Member]
Derivative liability	4,417
Seven Knots Capital LLC [Member]
Derivative liability	5,096
Sikka Capital LLC [Member]
Derivative liability	10,192
Miller Capita lLLC [Member]
Derivative liability	$ 5,096

SCHEDULE OF DERIVATIVE LIABIL_2

SCHEDULE OF DERIVATIVE LIABILITIES (Details) (Parenthetical)	Jun. 30, 2023 shares
Platinum Point Capital, LLC [Member]
Number of warrants issued	25,000

SCHEDULE OF ACTIVITY RELATED TO

SCHEDULE OF ACTIVITY RELATED TO DERIVATIVE LIABILITIES (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance
Issuances of warrants/conversion option - derivative liabilities	219,172
Change in fair value of warrants/conversion option - derivative liabilities	(9,652)
Balance	$ 209,519

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative) - Platinum Point Capital, LLC [Member]	Feb. 12, 2021 $ / shares shares
Number of warrants granted | shares	25,000
Warrants term	3 years
Exercise price of warrants | $ / shares	$ 11.60

BENEFIT PLAN (Details Narrative

BENEFIT PLAN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Employer contribution			$ 22,500
Defined contribution plan percent			50%
Defined contribution plan, employer matching contribution, percent			100%
Employer contributions	$ 2,967	$ 2,875	$ 5,825	$ 5,398
Titan Trucking LLC [Member]
Employer contribution					$ 11,164	$ 10,957
Payments to employees					$ 22,500
Defined benefit plan percentage of match					50%
Defined benefit plan vesting percentage					100%
Maximum [Member]
Defined contribution plan percent			3%
Maximum [Member] | Titan Trucking LLC [Member]
Defined benefit plan percentage of match					3%

SCHEDULE OF CHANGES IN COMMON S

SCHEDULE OF CHANGES IN COMMON STOCK WARRANTS (Details) - Warrant [Member] - USD ($)	3 Months Ended	6 Months Ended
	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance
Exercise price, beginning balance
Aggregate intrinsic value of vested warrants outstanding beginning balance
Weighted-average exercise price, outstanding beginning balance
Warrants acquired concurrent with the Titan Merger		108,734
Weighted-average remaining contractual life, assumed		9 months 10 days
Aggregate intrinsic value of vested warrants assumed		$ 57,296
Weighted-average exercise price, assumed		$ 8.31
Warrants granted
Exercise price, Warrants granted
Warrants exercised/exchanged
Exercise price, Warrants exercised/exchanged
Warrants expired/cancelled
Exercise price, Warrants expired/cancelled
Ending balance		108,734
Exercise price, Ending balance
Weighted-average remaining contractual life, outstanding ending balance		9 months 10 days
Aggregate intrinsic value of vested warrants outstanding ending balance		$ 57,296
Weighted-average exercise price, outstanding ending balance		$ 8.31
Exercisable at ending		106,907
Exercisable price per share
Weighted-average remaining contractual life, exercisable ending balance		10 months 17 days
Exercisable Aggregate Intrinsic Value		$ 54,389
Exercisable weighted price per share		$ 9.45
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price, Warrants assumed		0.008
Exercise price, Ending balance		0.008
Exercisable price per share		$ 0.008
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price, Warrants assumed		16
Exercise price, Ending balance		16
Exercisable price per share		$ 16

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)			6 Months Ended		12 Months Ended
	May 19, 2023	Feb. 01, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 15, 2022
Class of Stock [Line Items]
Preferred stock, shares authorized			10,000,000		10,000,000
Member's equity					$ 2,526,104
Settlement of promissory notes			$ 170,000
Common stock shares issued			34,252,778		0
Common stock shares outstanding			34,252,778		0
Common Stock, Shares Authorized			300,000,000		300,000,000
Common stock shares issued			300,000
Series A convertible preferred stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued			0		0
Preferred stock shares outstanding			0		0
Preferred stock, par value			$ 0.0001		$ 0.0001
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued			1,470,135
Preferred stock shares outstanding			1,470,135
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued			1,470,135		0
Preferred stock shares outstanding			1,470,135		0
Convertible into shares of common stock			100
Preferred stock, par value			$ 0.0001		$ 0.0001
Series C Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued			701,000		0
Preferred stock shares outstanding			701,000		0
Convertible into shares of common stock			100
Preferred stock, par value			$ 0.0001		$ 0.0001
Preferred stock, liquidation preference			$ 1,000
WTI Global Inc [Member] | Promissory Note [Member]
Class of Stock [Line Items]
Settlement of promissory notes		$ 170,000
Membership percentage		2.254%
Titan Trucking LLC [Member]
Class of Stock [Line Items]
Voting rights					Each Member had voting rights based on and proportionate to such Member’s Membership interest.
Titan Trucking LLC [Member] | WTI Global Inc [Member]
Class of Stock [Line Items]
Membership percentage						7%
Titan Trucking LLC Reverse Acquisition [Member] | Series C Convertible Preferred Stock [Member] | Merger Agreement [Member]
Class of Stock [Line Items]
Number of shares issued	630,900
Share based compensation arrangement by share based payment award shares issued in period	70,100

SCHEDULE OF RESTRICTED STOCK AW

SCHEDULE OF RESTRICTED STOCK AWARDS ACTIVITY (Details) - $ / shares	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Number of shares, nonvested beginning balance
Weighted average grant date fair value, nonvested beginning balance
Number of shares, nonvested granted
Weighted average grant date fair value, nonvested granted
Number of shares, nonvested vested	600,000
Weighted average grant date fair value, nonvested vested	$ 0.01
Number of shares, nonvested forfeitures
Weighted average grant date fair value, nonvested forfeitures
Number of shares, nonvested ending balance	3,000,000				3,000,000
Weighted average grant date fair value, nonvested ending balance	$ 0.01				$ 0.01
Number of shares, nonvested assumed due to titan merger vested and unreleased	1,405,000
Weighted Average Grant Date Fair Value, Nonvested Beginning balance	$ 0.01
Number of shares, nonvested assumed due to titan merger unvested	3,600,000
Weighted Average Grant Date Fair Value, Nonvested Beginning balance	$ 0.01
Weighted average remaining contractual term years, nonvested	2 years 7 months 13 days
Weighted average remaining contractual term years, nonvested	1 year 11 months 12 days
Number of shares, nonvested vested and unreleased	2,005,000				2,005,000
Weighted average grant date fair value, vested and unreleased	$ 0.01				$ 0.01
Number of shares, nonvested outstanding, ending balance	5,005,000				5,005,000
Weighted average grant date fair value, nonvested outstanding, ending balance	$ 0.01				$ 0.01
Weighted average remaining contractual term years nonvested outstanding	2 years 6 months 3 days

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)		3 Months Ended				6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	May 19, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, nonvested vested and unreleased	2,005,000	2,005,000				2,005,000
Stock award vested forfeited	1,705,000
Stock award unvested forfeited	3,000,000
Stock-based compensation expenses						$ 5,588,207
Vested and unreleased shares								$ 16,439
Share based compensation option vested		600,000
Share based compensation		$ 5,588,207				$ 5,588,207
Titan Merger Acquisition [Member] | Series C Preferred Stock [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation option vested						70,100
Share based compensation						$ 5,586,796
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expenses		1,404		$ 0		1,404	0
Unrecognized stock-based compensation	$ 28,080	$ 28,080				28,080
Share-based compensation arrangement by share-based payment award, options, vested in period, fair value						$ 7,020	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

Sep. 13, 2023

Aug. 02, 2023

Jul. 28, 2023

Jul. 20, 2023

Jul. 17, 2023

Jun. 30, 2023

May 19, 2023

Oct. 21, 2022

Aug. 03, 2023

Apr. 30, 2023

Jun. 30, 2023

Jun. 30, 2023

Jul. 31, 2023

Dec. 31, 2022

Subsequent Event [Line Items]

Debt instrument, face amount

$ 1,944,000

Stock issued during period, shares, restricted stock award, gross

300,000

Vested and unreleased shares

1,705,000

Notes payable

$ 642,654

$ 642,654

$ 642,654

$ 93,744

Titan Trucking LLC [Member]

Subsequent Event [Line Items]

Business combination, consideration transferred

$ 27,162,222

Common Stock [Member]

Subsequent Event [Line Items]

Share-based compensation, shares

300,000

Five Accredited Investors [Member]

Subsequent Event [Line Items]

Debt instrument, interest rate

10%

Principal value

$ 1,900,000

Chief Executive Officer [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

$ 60,000

Three Directors [Member] | Titan Merger Acquisition [Member] | Restricted Stock [Member]

Subsequent Event [Line Items]

Stock issued during period, shares, restricted stock award, gross

4,705,000

Series A Rights [Member]

Subsequent Event [Line Items]

Debt issuance date

5 years

Series B Rights [Member]

Subsequent Event [Line Items]

Debt issuance date

5 years

Series B Preferred Stock [Member]

Subsequent Event [Line Items]

Preferred stock, issued

1,470,135

1,470,135

1,470,135

Preferred stock, outstanding

1,470,135

1,470,135

1,470,135

Series C Preferred Stock [Member] | Merger Agreement [Member] | Titan Trucking LLC [Member]

Subsequent Event [Line Items]

Shares, new issues

630,900

Series C Preferred Stock [Member] | Chief Executive Officer [Member] | Merger Agreement [Member] | Titan Trucking LLC [Member]

Subsequent Event [Line Items]

Share-based compensation, shares

70,100

Subsequent Event [Member]

Subsequent Event [Line Items]

Original issue discount percentage

20%

20%

Debt instrument, interest rate

10%

10%

Debt instrument maturity date, description

from July 7, 2024 to August 7, 2024

Debt instrument, face amount

$ 240,000

$ 1,938,000

Debt instrument maturity date

Jul. 24, 2024

Business combination, consideration transferred

$ 1

Short term debts

$ 209,587

Unreimbursed advances

$ 100,000

Subsequent Event [Member] | Titan Merger Acquisition [Member] | Restricted Stock [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Forfeited

4,705,000

Vested and unreleased shares

1,705,000

Subsequent Event [Member] | Titan Trucking LLC [Member]

Subsequent Event [Line Items]

Debt instrument maturity date

Apr. 30, 2028

Notes payable

$ 592,470

Debt instrument, description

Interest accrues at 10.5% per annum for the first twelve months and shall increase 0.5 basis points on each anniversary of the note. The Company shall make interest-only payments for the first 60 months of the note and pay the principal in full on the fifth anniversary of the note.

Interest rate percentage

10.50%

Subsequent Event [Member] | Note Exchange Agreements [Member]

Subsequent Event [Line Items]

Outstanding principal and accrued interest

$ 1,940,000

Shares, new issues

38,800,764

Subsequent Event [Member] | REI Exchange Agreement [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Shares, new issues

14,118,233

Subsequent Event [Member] | Series A Rights [Member] | Series B Preferred Exchange Agreements [Member]

Subsequent Event [Line Items]

Shares, new issues

22,013,500

Subsequent Event [Member] | Series A Rights [Member] | REI Exchange Agreement [Member]

Subsequent Event [Line Items]

Shares, new issues

108,729,363

Subsequent Event [Member] | Series B Rights [Member] | REI Exchange Agreement [Member]

Subsequent Event [Line Items]

Shares, new issues

30,388,873

Subsequent Event [Member] | Series B Preferred Stock [Member] | Series B Preferred Exchange Agreements [Member]

Subsequent Event [Line Items]

Shares, new issues

220,135

Subsequent Event [Member] | Series B Preferred Stock [Member] | Series B Preferred Exchange Agreements [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Shares, new issues

5,000,000

Subsequent Event [Member] | Series B Preferred Stock [Member] | REI Exchange Agreement [Member]

Subsequent Event [Line Items]

Shares, new issues

1,250,000

Subsequent Event [Member] | Series B Preferred Stock [Member] | Rights Exchanges [Member]

Subsequent Event [Line Items]

Preferred stock, issued

30,388,873

Preferred stock, outstanding

30,388,873

Subsequent Event [Member] | Series A Preferred Stock [Member]

Subsequent Event [Line Items]

Shares, new issues

7,000,000

Subsequent Event [Member] | Series A Preferred Stock [Member] | Rights Exchanges [Member]

Subsequent Event [Line Items]

Preferred stock, issued

176,543,627

Preferred stock, outstanding

176,543,627

Subsequent Event [Member] | Series C Preferred Stock [Member] | Titan Merger Agreement [Member] | Titan Trucking LLC [Member]

Subsequent Event [Line Items]

Shares issued

630,900

Subsequent Event [Member] | Minimum [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

70,500

Subsequent Event [Member] | Maximum [Member]

Subsequent Event [Line Items]

Debt instrument, face amount

$ 600,000

SCHEDULE OF OTHER RECEIVABLES (

SCHEDULE OF OTHER RECEIVABLES (Details) - USD ($)		Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Total		$ 11,763	$ 1,241
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
Employee retention credit	[1]			$ 422,845
Other receivables			1,241	3,171
Total			$ 1,241	$ 426,016
[1]During 2021, the Company applied for the Employee Retention Credits (“ERC”) in the amount of $ 422,845 422,845

SCHEDULE OF OTHER RECEIVABLES_2

SCHEDULE OF OTHER RECEIVABLES (Details) (Parenthetical) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Employee retention credits		$ (422,845)
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
Employee retention credits				$ 422,845	$ 422,845

SCHEDULE OF PROPERTY AND EQUI_2

SCHEDULE OF PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 6,916,427	$ 6,741,605
Less: accumulated depreciation	(1,289,683)	(1,097,664)
Net book value	5,626,744	5,643,941
Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		6,741,605	$ 4,103,087
Less: accumulated depreciation		(1,097,664)	(942,908)
Net book value		5,643,941	3,160,179
Containers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,520,886	1,397,311
Containers [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		1,397,311
Trucks [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		4,086,968	2,213,265
Trailers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,197,357	1,197,357
Trailers [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		1,197,357	1,829,853
Office Equipment [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		40,380	40,380
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 19,589	19,589
Leasehold Improvements [Member] | Titan Trucking LLC [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 19,589	$ 19,589

SCHEDULE OF ACQUIRED INTANGIBLE

SCHEDULE OF ACQUIRED INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Less: accumulated amortization	$ 176,599
Intangible assets, net	$ 11,192,378	687,500
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
Customer lists		687,500
Less: accumulated amortization
Intangible assets, net		$ 687,500

SCHEDULE OF FUTURE MINIMUM LE_2

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
2023	$ 508,481
2024	421,498
2025	427,670
Total minimum lease payments	2,143,420
Less: imputed interest	(356,532)
Present value of future minimum lease payments	1,786,888
Current operating lease liabilities	349,651	$ 95,243
Non-current operating lease liabilities	$ 1,437,237	115,290
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
2023		107,930
2024		111,168
2025		9,287
Total minimum lease payments		228,385
Less: imputed interest		(17,852)
Present value of future minimum lease payments		210,533
Current operating lease liabilities		95,243	$ 85,303
Non-current operating lease liabilities		$ 115,290	$ 210,533

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022	Jun. 30, 2023	Dec. 31, 2021
Financing Receivable, Modified [Line Items]
Notes payable, current		$ 1,098,158	$ 4,532,170
Notes payable, noncurrent		2,785,531	2,539,824
Related Party [Member]
Financing Receivable, Modified [Line Items]
Notes payable, current			$ 653,470
Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Notes payable, current		1,118,605		$ 4,905,070
Notes payable, noncurrent		2,858,828		837,219
Titan Trucking LLC [Member] | Related Party [Member]
Financing Receivable, Modified [Line Items]
Notes payable, current				3,660,864
Fifth Third Bank PPP [Member] | Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, interest rate, stated percentage	[1]
Debt instrument, periodic payment	[1]
Notes payable, current	[1]			812,304
Notes payable, noncurrent	[1]
Fifth Third Bank PPP [Member] | Minimum [Member] | Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date	[1]	Feb. 08, 2022
Fifth Third Bank PPP [Member] | Maximum [Member] | Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date	[1]	May 24, 2022
WTI Global Inc [Member] | Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, interest rate, stated percentage		7%
Debt instrument, periodic payment
Notes payable, current		170,000
Notes payable, noncurrent
Debt instrument, maturity date		On demand
People United [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Nov. 10, 2023
Debt instrument, interest rate, stated percentage		5.75%
Debt instrument, periodic payment		$ 16,614
Notes payable, current		177,539		165,337
Notes payable, noncurrent				177,539
M&T Bank [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Feb. 23, 2025
Debt instrument, interest rate, stated percentage		8.78%
Debt instrument, periodic payment		$ 13,000
Notes payable, current		121,927		128,191
Notes payable, noncurrent		321,192		443,120
Daimler Truck [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Notes payable, current		74,873		138,374
Notes payable, noncurrent		$ 53,429		216,560
Daimler Truck [Member] | Minimum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		May 14, 2023
Debt instrument, interest rate, stated percentage		4.95%
Debt instrument, periodic payment		$ 2,487
Daimler Truck [Member] | Maximum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Sep. 29, 2023
Debt instrument, interest rate, stated percentage		6%
Debt instrument, periodic payment		$ 2,762
Ascentium Capital [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Notes payable, current		152,467
Notes payable, noncurrent		$ 587,991
Ascentium Capital [Member] | Minimum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		May 05, 2027
Debt instrument, interest rate, stated percentage		3.75%
Debt instrument, periodic payment		$ 4,812
Ascentium Capital [Member] | Maximum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Jun. 05, 2027
Debt instrument, interest rate, stated percentage		5.82%
Debt instrument, periodic payment		$ 5,935
Balboa Capital [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Aug. 13, 2027
Debt instrument, interest rate, stated percentage		9.68%
Debt instrument, periodic payment		$ 4,860
Notes payable, current		38,895
Notes payable, noncurrent		$ 179,433
Blue Bridge Financial [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Aug. 10, 2027
Debt instrument, interest rate, stated percentage		12.18%
Debt instrument, periodic payment		$ 1,442
Notes payable, current		10,394
Notes payable, noncurrent		50,951
Financial Pacific [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Notes payable, current		29,187
Notes payable, noncurrent		$ 133,220
Financial Pacific [Member] | Minimum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Jul. 15, 2027
Debt instrument, interest rate, stated percentage		7.49%
Debt instrument, periodic payment		$ 1,585
Financial Pacific [Member] | Maximum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Oct. 15, 2027
Debt instrument, interest rate, stated percentage		9.87%
Debt instrument, periodic payment		$ 1,906
M2 Equipment [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Aug. 10, 2027
Debt instrument, interest rate, stated percentage		8.68%
Debt instrument, periodic payment		$ 4,739
Notes payable, current		39,527
Notes payable, noncurrent		$ 178,039
Meridian Equipment [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Jul. 12, 2027
Debt instrument, interest rate, stated percentage		9.32%
Debt instrument, periodic payment		$ 3,118
Notes payable, current		25,518
Notes payable, noncurrent		$ 113,606
Navitas [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Jul. 23, 2027
Debt instrument, interest rate, stated percentage		7.99%
Debt instrument, periodic payment		$ 4,257
Notes payable, current		36,791
Notes payable, noncurrent		$ 158,723
Pawnee [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Aug. 15, 2027
Debt instrument, interest rate, stated percentage		10.19%
Debt instrument, periodic payment		$ 5,296
Notes payable, current		41,480
Notes payable, noncurrent		193,759
Signature [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Notes payable, current		73,973
Notes payable, noncurrent		$ 374,921
Signature [Member] | Minimum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Sep. 15, 2027
Debt instrument, interest rate, stated percentage		6.93%
Debt instrument, periodic payment		$ 3,901
Signature [Member] | Maximum [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Jun. 30, 2028
Debt instrument, interest rate, stated percentage		8.25%
Debt instrument, periodic payment		$ 4,842
Trans Lease [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Feb. 20, 2027
Debt instrument, interest rate, stated percentage		9.75%
Debt instrument, periodic payment		$ 4,838
Notes payable, current		40,524
Notes payable, noncurrent		$ 157,569
Verdant [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Apr. 27, 2027
Debt instrument, interest rate, stated percentage		6.25%
Debt instrument, periodic payment		$ 4,702
Notes payable, current		44,324
Notes payable, noncurrent		$ 169,390
Western Equipment [Member] | Collateralized Loans [Member] | Titan Trucking LLC [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, maturity date		Aug. 15, 2027
Debt instrument, interest rate, stated percentage		8.93%
Debt instrument, periodic payment		$ 4,989
Notes payable, current		41,186
Notes payable, noncurrent		$ 186,605
Titan Property [Member] | Titan Trucking LLC [Member] | Related Party [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, interest rate, stated percentage
Debt instrument, periodic payment
Notes payable, current				1,204,532
Notes payable, noncurrent
Debt instrument, maturity date		On demand
C and M. Rizzo [Member] | Titan Trucking LLC [Member] | Related Party [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, interest rate, stated percentage		3%
Debt instrument, periodic payment
Notes payable, current				500,000
Notes payable, noncurrent
Debt instrument, maturity date		On demand
M. Rizzo [Member] | Titan Trucking LLC [Member] | Related Party [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, interest rate, stated percentage		1.90%
Debt instrument, periodic payment
Notes payable, current				1,785,451
Notes payable, noncurrent
Debt instrument, maturity date		On demand
J. Rizzo [Member] | Titan Trucking LLC [Member] | Related Party [Member]
Financing Receivable, Modified [Line Items]
Debt instrument, interest rate, stated percentage		5%
Debt instrument, periodic payment
Notes payable, current				170,881
Notes payable, noncurrent
Debt instrument, maturity date		On demand
[1]The Company applied for and received loans from the Paycheck Protection Program (the “PPP”) in the amounts of $ 406,152 406,153 812,305

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical) - Titan Trucking LLC [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 01, 2021	May 05, 2020
Restructuring Cost and Reserve [Line Items]
Loan payable		$ 406,153	$ 406,152
Debt forgiveness	$ 812,305

SCHEDULE OF PRINCIPAL MATURITIE

SCHEDULE OF PRINCIPAL MATURITIES OF NOTES PAYABLE (Details) - Titan Trucking LLC [Member]	Dec. 31, 2022 USD ($)
Restructuring Cost and Reserve [Line Items]
2023	$ 1,118,605
2024	806,510
2025	857,789
2026	723,597
2027	442,419
Thereafter	28,514
Total principal payments	3,977,434
Less: debt issuance costs	(93,745)
Total notes payable	$ 3,883,689

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
Subscription receivable in exchange for equity	$ 200,000
Titan Trucking LLC [Member]
Restructuring Cost and Reserve [Line Items]
Stock issued	4,505,646
Additional contribution paid	517,500
Subscription receivable in exchange for equity	$ 200,000