Titan Environmental Solutions (TESI) 8-K/A 16 Aug 24 Audited Financial Statements Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2024
Cover [Abstract]
Document Type	8-K/A
Amendment Flag	true
Amendment Description	On June 4, 2024, Titan Environmental Solutions Inc. (the “Company”) filed a Current Report on Form 8-K (as amended by Form 8-K/A filed on June 6, 2024, the “Original Form 8-K”) to report the consummation of its acquisition of Standard Waste Services, LLC, a Michigan limited liability company (“Standard”). This Amendment No. 2 to the Original Form 8-K amends and supplements Item 9.01 of the Original Form 8-K to provide the historical audited financial statements of Standard, the historical unaudited interim financial statements of Standard and the unaudited pro form condensed combined financial information of the Company pursuant to Items 9.01(a) and 9.01(b) of Form 8-K that were excluded from the Original Form 8-K in reliance on the instructions to such items. Except as noted in this paragraph, no other information contained in the Original Form 8-K is amended or supplemented.
Document Period End Date	Mar. 31, 2024
Entity File Number	000-56148
Entity Registrant Name	TITAN ENVIRONMENTAL SOLUTIONS INC.
Entity Central Index Key	0001514056
Entity Tax Identification Number	30-0580318
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	300 E. Long Lake Road
Entity Address, Address Line Two	Suite 100A
Entity Address, City or Town	Bloomfield Hills
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48304
City Area Code	(248)
Local Phone Number	775-7400
Written Communications	false
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Entity Emerging Growth Company	false

Balance Sheets

Balance Sheets - Standard Waste Services L L C [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 9,545	$ 52,045
Accounts receivable	1,284,899	1,236,867
Employee loans	1,500	3,300
Total current assets	1,295,944	1,292,212
Property and Equipment, Net	5,318,328	5,534,186
Other Assets
Security deposits	12,900	12,900
Goodwill	412,800	412,800
Operating lease right-of-use asset, net	322,037	336,191
Total other assets	747,737	761,891
Total assets	7,362,009	7,588,289
Current Liabilities
Accounts payable	874,452	890,185
Accrued expenses	44,289	39,031
Current portion of operating lease liability	91,828	90,992
Current portion of finance lease liability	28,650	27,802
Current portion of notes payable	942,738	982,060
Total current liabilities	1,981,957	2,030,070
Noncurrent Liabilities
Operating lease liability, net of current portion	243,876	259,533
Finance lease liability, net of current portion	75,256	82,744
Notes payable, net of current portion	2,507,863	2,720,523
Total noncurrent liabilities	2,826,995	3,062,800
Total liabilities	4,808,952	5,092,870
Members’ Equity	2,553,057	2,495,419
Total liabilities and members’ equity	$ 7,362,009	$ 7,588,289

Statements of Income

Statements of Income - Standard Waste Services L L C [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Revenues	$ 2,304,226	$ 2,197,713
Cost of Revenues	1,612,136	1,421,281
Gross Profit	692,090	776,432
General and Administrative Expenses	435,035	498,149
Income From Operations	257,055	278,283
Other Income (Expense)
Interest income	11	9
Interest expense	(65,498)	(68,153)
Net Other Expense	(65,487)	(68,144)
Net Income	191,568	210,139
Members' Equity	2,495,419	2,247,530
Member distributions	(133,930)	(51,830)
Members' Equity	$ 2,553,057	$ 2,405,839

Statements of Cash Flows

Statements of Cash Flows - Standard Waste Services L L C [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flows From Operating Activities
Net income	$ 191,568	$ 210,139
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation	215,859	184,975
(Increase) decrease in operating assets:
Accounts receivable	(48,032)	(124,617)
Employee loans	1,800	(1,500)
Operating lease right-of-use asset	14,154	17,492
Increase (decrease) in operating liabilities:
Accounts payable	(15,733)	33,806
Accrued expenses	5,258	14,540
Operating lease liability	(14,821)	(21,093)
Net Cash Provided by Operating Activities	350,053	313,742
Cash Flows From Investing Activities
Purchases of property and equipment		(43,500)
Net Cash Used in Investing Activities		(43,500)
Cash Flows From Financing Activities
Principal payments on finance lease liability	(6,640)	(5,888)
Principal payments on notes payable	(251,983)	(224,376)
Member distributions	(133,930)	(51,830)
Net Cash Used in Financing Activities	(392,553)	(282,094)
Net Decrease in Cash and Cash Equivalents	(42,500)	(11,852)
Cash and Cash Equivalents - Beginning	52,045	137,389
Cash and Cash Equivalents - Ending	9,545	125,537
Supplementary Cash Flow Information:
Cash paid for interest	65,498	68,153
Non-cash financing of property and equipment acquisitions		$ 390,431

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of Standard Waste Services, LLC (a Michigan Limited Liability Company) is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. The accounting policies conform to accounting principles generally accepted in the United States of America (U.S. GAAP) and the regulations of the United States Securities and Exchange Commission and have been consistently applied in the preparation of the financial statements. Nature of Operations Standard Waste Services, LLC (the “Company”) is located in Detroit, Michigan. The Company provides waste management services primarily to commercial and industrial customers. The Company’s customers are primarily located in Southeast Michigan. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the use of estimates that affect certain reported amounts and disclosures. These estimates and assumptions are based on management’s knowledge and experience. Accordingly, actual results could differ from these estimates. Cash and Cash Equivalents Cash and cash equivalents are defined as cash on hand and demand deposits in banks plus short-term investments that are readily convertible to cash as well as investments with original maturities of three months or less. Account Receivable Accounts receivable are recorded when billed or accrued and represent claims against third parties that will be settled in cash. The carrying value of the Company’s receivables, net of allowance for credit losses, represents their estimated net realizable value. The allowance for credit losses is based on management’s assessment of collectability of assets pooled together with similar risk characteristics. The Company estimates its allowance for credit losses based on historical collection trends, the age of outstanding receivables, geographical location of the customer, existing economic conditions and reasonable forecasts. If events or changes in circumstances indicate that specific receivable balances may be impaired, further consideration is given to the collectability of those balances and the allowance is adjusted accordingly. Past-due receivable balances are written off when the Company’s internal collection efforts have been unsuccessful in collecting the amount due. For the three-months ended March 31, 2024 and 2023, the Company had no The carrying value of accounts receivable as of March 31, 2024 and December 31, 2023 was $ 1,284,899 1,236,867 1,126,378 1,001,761 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Property and Equipment Property and equipment are carried at cost. Maintenance, repairs and renewals which neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred. Depreciation of equipment is provided on the straight-line method at the following rates: SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE Software 3 years Computer and office equipment 10 years Furniture and fixtures 10 years Trucks and tractors 7 years Equipment 7 15 years Leasehold improvements 15 years Management regularly reviews property and equipment for possible impairment. The 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 March 31, 2024 and December 31, 2023. Goodwill Goodwill is carried at the amount paid for a company’s assets in excess of the sum of their fair values. The Company periodically tests these assets for impairment on an annual basis or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of the assets below their carrying amounts. The Company may elect to perform a qualitative assessment that considers economic, industry, and Company-specific factors for all or selected assets of which goodwill has been assigned at purchase. If, after completing the assessment, it is determined that it is more likely than not that the fair value of the assessed asset(s) is less than its carrying value, the Company proceeds to a quantitative test. The Company may also elect to perform a quantitative test for any or all of its assets with goodwill assigned at purchase. Quantitative testing requires a comparison of the fair value of each asset with assigned goodwill to its carrying value. The Company uses the discounted cash flow method to estimate the fair value of the asset(s) with assigned goodwill. The discounted cash flow method incorporates various assumptions, the most significant being projected sales growth rates, operating margins and cash flows, the terminal growth rate, and the weighted average cost of capital. If the carrying value of the assets(s) with assigned goodwill exceeds its fair value, the shortfall up to the carrying value of the goodwill represents the amount of goodwill impairment. During the three-months ended March 31, 2024 and 2023, the Company did not record any impairment and there were no changes in the carrying value of goodwill, respectively. STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Right of Use Assets and Lease Liabilities The determination of whether an arrangement is a lease is made at the lease’s inception. Under ASC 842, a contract is (or contains) a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is defined under the standard as having both the right to obtain substantially all of the economic benefits from use of the asset and the right to direct the use of the asset. Management only reassesses its determination if the terms and conditions of the contract are changed. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments. Operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company uses the implicit rate when it is readily determinable. Since the Company’s leases do not provide an implicit rate, to determine the present value of lease payments, management uses the Company’s incremental borrowing rate based on the information available at lease commencement. Operating lease ROU assets also include any lease payments made and excludes any lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. The Company has elected to apply the short-term lease exception to all leases with a term of one year or less. Several of the Company’s leases as of March 31, 2024 and December 31, 2023 are for periods of less than 12 months, or on a month-to-month basis; therefore, lease assets and liabilities described above are not recorded on the balance sheets. The Company has made an accounting policy election to account for lease and non-lease components in its contracts as a single lease component for its operating and finance leases. Revenue and Cost Recognition The Company recognizes revenue when performance obligations are satisfied in accordance with ASC 606, Revenue from Contracts with Customers STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue and Cost Recognition The Company’s single-day contracts are invoiced by the Company at the time of the order and payment is required prior to delivery of the equipment used for hauling the waste. Based on the type of waste the customer needs disposed or hauled from the location, contract prices are negotiated in advance. If the customer requires more time than the agreed-upon contract stipulates, the Company invoices the customer on a daily basis until the customer no longer requires waste hauling by the Company. The Company also provides waste hauling services to commercial customers which normally includes hauling away the waste and leaving equipment at the location for further use and future hauling and disposal. Invoices for these contracts are billed upon pickup and disposal of the waste at a landfill or transfer station. Invoices normally include disposal fees based on weight, type of waste to be disposed of, and fuel surcharges. Cost of revenues earned includes direct contract costs, such as disposal fees, driver wages and related employer taxes, truck and equipment depreciation and maintenance expenses, and other costs such as customer property damages due to driver error. Income Taxes The Company is not a taxpaying entity for federal income tax purposes, and thus no federal income tax expense has been recorded in these financial statements. Income from the Company is taxed to the Members in their respective tax returns. The Company accounts for tax positions in accordance with the Recognition and Initial Measurement Sections of the Income Taxes Topic of Financial Accounting Standards Board (FASB) Accounting Standards Codification. With few exceptions, the Company is subject to U.S. federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed the Company’s tax positions and determined there were no uncertain tax positions as of March 31, 2024 and December 31, 2023. Advertising Advertising costs are expensed as they are incurred. Advertising costs included in general and administrative expenses for the three-months ended March 31, 2024 and 2023 were $ 1,847 1,721 Recently Adopted 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 generally accepted accounting principles with a methodology that reflects expected credit losses on instruments within its scope, including trade receivables. STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Recently Adopted Accounting Standards This update is intended to provide financial statement users with more decision useful information about the expected credit losses. The Company adopted the standard effective January 1, 2023. The impact of the adoption was not considered material to the financial statements and primarily resulted in new and enhanced disclosures only.

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
CONCENTRATION OF CREDIT RISK	NOTE 2 – CONCENTRATION OF CREDIT RISK The Company maintains cash and cash equivalents balances at a financial institution located in Michigan. Accounts at this institution were insured by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
PROPERTY AND EQUIPMENT	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment at March 31, 2024 and December 31, 2023 consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, December 31, Software $ 3,743 $ 3,743 Computer and office equipment 23,142 23,142 Furniture and fixtures 9,257 9,257 Trucks and tractors 4,131,319 4,131,319 Equipment 3,685,749 3,685,749 Leasehold improvements 126,555 126,555 Total undepreciated cost 7,979,765 7,979,765 Less: Accumulated depreciation 2,661,437 2,445,579 Property and equipment, net $ 5,318,328 $ 5,534,186 Depreciation expense included in cost of revenues related to trucks and tractors and equipment for the three-months ended March 31, 2024 and 2023 amounted to $ 212,939 182,796 2,920 2,179 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023

LEASES

LEASES	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
LEASES	NOTE 4 – LEASES During March 2022, the Company entered into a lease agreement for its Detroit operations which commenced in August 2022 through July 2027. There is an exclusive right to purchase the premises through the original term of the lease at a fair value to be mutually agreed upon. The Company is not reasonably certain it will exercise the option and therefore, the lease is classified as an operating lease. Monthly payments required under this lease are approximately $ 9,000 5.50% 3.33 Also, the Company leases a truck used for is operations under a five-year lease which commenced during May 2022 ending during May 2027, classified as a finance lease. The lease calls for monthly payments of $ 3,304 12.08% 3.17 The Company also leases land for equipment storage on a month-to-month basis. These monthly leases are expensed to lease expense as incurred. The following table summarizes right of use assets at March 31, 2024 and December 31, 2023: SCHEDULE OF RIGHT OF USE ASSETS March 31, December 31, Location Recorded on Balance Sheet March 31, December 31, Location Recorded on Balance Sheet Assets Operating lease $ 322,037 $ 336,191 Right-of-use asset Finance lease 111,670 117,162 Property and equipment, net Total leased assets $ 433,707 $ 453,353 The following table summarizes the maturities of the Company’s lease liabilities presented on the balance sheets as of March 31, 2024 for each of the twelve months ended March 31: SCHEDULE OF MATURITIES OF LEASE LIABILITIES Year Operating Lease Finance Lease 2025 $ 108,000 $ 39,650 2026 108,000 39,650 2027 108,000 39,650 2028 45,000 3,271 Total lease payments 369,000 122,221 Less interest 33,296 18,315 Total lease obligations 335,704 103,906 Less current portion 91,828 28,650 Long-term lease liabilities $ 243,876 $ 75,256 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 4 – LEASES The following summarizes the composition of net lease cost during the three-months ended March 31, 2024 and 2023: SCHEDULE COMPOSITION OF NET LEASE COST 2024 2023 Short-term lease costs $ 3,000 $ 2,899 Operating lease costs 17,333 26,000 Finance lease costs Amortization of right-to-use asset 5,492 5,492 Interest on lease liability 3,272 4,024 Total lease costs $ 29,097 $ 38,415

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE Notes payable at March 31, 2024 and December 31, 2023 can be summarized as follows: SCHEDULE OF NOTES PAYABLE March 31, December 31, Note payable to third-party individual, secured by underlying assets, due in equal monthly payments of $ 6,500 beginning November 2017 and due December 2027 in full 5.00% $ 516,777 $ 525,381 Note payable to bank, secured by underlying asset, due in equal monthly payments of $2,576 beginning January 2019 and due December 2023 in full 12.07% 2,550 7,574 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,315 beginning March 2019 and due March 2024 in full 11.27% 9,048 15,616 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,663 beginning May 2019 and due March 2024 in full 11.89% 7,832 15,437 Subtotal $ 536,207 $ 564,008 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE March 31, December 31, Subtotal from previous page $ 536,207 $ 564,008 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,503 beginning May 2019 and due April 2024 in full 10.59% 10,158 14,324 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,510 beginning June 2019 and due May 2024 in full 11.08% 20,393 30,176 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,639 beginning August 2019 and due July 2024 in full 12.56% 10,287 17,727 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,384 beginning February 2020 and due February 2025 in full 7.61% 35,851 45,204 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,619 beginning March 2020 and due March 2024 in full 8.73% 6,361 11,013 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,902 beginning June 2020 and due June 2026 in full 5.50% 48,198 53,195 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,016 beginning July 2020 and due July 2025 in full 12.51% 29,566 34,584 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,239 beginning July 2020 and due July 2025 in full 12.41% 32,868 38,451 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 979 beginning August 2020 and due August 2026 in full 5.50% 26,521 29,069 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,079 beginning November 2020 and due October 2025 in full 9.40% 34,777 40,113 Subtotal $ 791,187 $ 877,864 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE March 31, December 31, Subtotal from previous page $ 791,187 $ 877,864 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,940 beginning November 2020 and due October 2025 in full 9.42% 27,436 31,407 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,829 beginning December 2020 and due December 2025 in full 6.25% 56,135 63,666 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 3,162 beginning December 2020 and due September 2025 in full 8.88% 42,827 49,428 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,033 beginning March 2021 and due March 2026 in full 5.99% 45,865 51,222 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,855 beginning May 2021 and due May 2026 in full 6.95% 68,311 75,603 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,967 beginning August 2021 and due August 2028 in full 6.10% 137,502 144,271 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,275 beginning August 2021 and due August 2026 in full 6.92% 60,580 66,289 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,176 beginning September 2021 and due September 2026 in full 6.72% 87,472 95,440 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,225 beginning November 2021 and due November 2026 in full 6.73% 94,226 102,226 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 3,586 beginning December 2021 and due December 2026 in full 5.99% 108,868 117,906 Subtotal $ 1,520,409 $ 1,675,322 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE March 31, 2024 December 31, 2023 Subtotal from previous page $ 1,520,409 $ 1,675,322 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,134, beginning February 2022 and due February 2026 in full, plus interest of 7.50% per annum. 66,938 74,982 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,000, beginning March 2022 and due February 2029 in full, plus interest of 4.99% per annum. 158,516 165,428 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,063, beginning April 2022 and due April 2029 in full, plus interest of 5.64% per annum. 164,399 171,205 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,381, beginning July 2022 and due July 2029 in full, plus interest of 6.29% per annum. 183,441 190,626 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,427, beginning July 2022 and due July 2026 in full, plus interest of 7.90% per annum. 87,372 95,816 Note payable to bank, secured by underlying assets, due in equal monthly payments of $3,674, beginning July 2022 and due August 2027 in full, plus interest of 4.91% per annum. 131,700 141,455 Note payable to bank, secured by underlying assets, due in equal monthly payments of $3,674, beginning July 2022 and due August 2027 in full, plus interest of 4.91% per annum. 131,700 141,455 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,071, beginning July 2022 and due August 2027 in full, plus interest of 9.26% per annum. 107,578 114,199 Note payable to bank, secured by underlying assets, due in equal monthly payments of $1,446, beginning November 2022 and due November 2027 in full, plus interest of 8.50% per annum. 55,562 58,676 Note payable to bank, secured by underlying assets, due in equal monthly payments of $1,850, beginning March 2023 and due January 2029 in full, plus interest of 6.76% per annum. 92,646 96,587 Subtotal $ 2,700,261 $ 2,925,751 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE 2024 2023 Subtotal from previous page $ 2,700,261 $ 2,925,751 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 5,590 beginning March 2023 and due March 2028 in full 7.35 231,857 244,214 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 4,213 beginning December 2023 and due December 2030 in full 8.47 259,235 266,434 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 4,269 beginning December 2023 and due December 2030 in full 8.90 259,248 266,184 Total notes payable 3,450,601 3,702,583 Less: current portion of notes payable 942,738 982,060 Notes payable - long-term portion $ 2,507,863 $ 2,720,523 Principal payments on notes payable for the next five years as of March 31 and thereafter as follows: SCHEDULE OF PRINCIPAL PAYMENTS ON NOTES PAYABLE 2025 $ 942,738 2026 815,446 2027 580,151 2028 701,595 2029 226,547 Thereafter 184,124 Total $ 3,450,601 Total interest expense included on the statements of income and changes in members’ equity for the three-months ended March 31, 2024 and 2023 amounted to $ 65,498 68,153

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS During the three-months ended March 31, 2024, the Company conducted business with an entity owned by a family member of one of the Company’s members. The related party performs waste hauling services similar to the Company. Further, during the three-months ended March 31, 2024, the Company provided services to the related party due to the related party being at full capacity and requiring additional equipment and hauling in order to service its customers of which the Company provided. No transactions were conducted with this related party during and as of the three months-ended March 31, 2023. STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 6 – RELATED PARTY TRANSACTIONS The following summarizes the Company’s related party transactions as of and for the three-months ended March 31, 2024 and 2023: SCHEDULE OF RELATED PARTY TRANSACTIONS 2024 2023 2024 2023 Statements of Income: Revenues for services provided $ 73,464 $ - Assets: Accounts receivable $ 26,641 $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
SUBSEQUENT EVENTS	NOTE 7 – SUBSEQUENT EVENTS Management has evaluated subsequent events that occurred after the balance sheet date, up to the date that the financial statements were issued. On January 12, 2024, Titan Environmental Solutions Inc. through its wholly-owned subsidiary, Titan Trucking, LLC, entered into a Membership Interest Purchase Agreement with Domonic Campo and Sharon Campo (the “Sellers”), and the Company. The Membership Interest Purchase Agreement was amended on February 21, 2024, May 20, 2024 and on May 30, 2024. The transaction closed on May 31, 2024. Together with the amendments, the Membership Interest Purchase Agreement is referred to herein as the “Standard Purchase Agreement.” Pursuant to the terms of the Standard Purchase Agreement, Titan Trucking, LLC, purchased ownership of all the outstanding membership interests of the Company. In exchange, Titan Environmental Solutions, Inc. issued the Sellers 612,000 2,859,898 4,652,500 652,500

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) - Standard Waste Services L L C [Member]	3 Months Ended
	Mar. 31, 2024
Restructuring Cost and Reserve [Line Items]
Nature of Operations	Nature of Operations Standard Waste Services, LLC (the “Company”) is located in Detroit, Michigan. The Company provides waste management services primarily to commercial and industrial customers. The Company’s customers are primarily located in Southeast Michigan.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the use of estimates that affect certain reported amounts and disclosures. These estimates and assumptions are based on management’s knowledge and experience. Accordingly, actual results could differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are defined as cash on hand and demand deposits in banks plus short-term investments that are readily convertible to cash as well as investments with original maturities of three months or less.
Account Receivable	Account Receivable Accounts receivable are recorded when billed or accrued and represent claims against third parties that will be settled in cash. The carrying value of the Company’s receivables, net of allowance for credit losses, represents their estimated net realizable value. The allowance for credit losses is based on management’s assessment of collectability of assets pooled together with similar risk characteristics. The Company estimates its allowance for credit losses based on historical collection trends, the age of outstanding receivables, geographical location of the customer, existing economic conditions and reasonable forecasts. If events or changes in circumstances indicate that specific receivable balances may be impaired, further consideration is given to the collectability of those balances and the allowance is adjusted accordingly. Past-due receivable balances are written off when the Company’s internal collection efforts have been unsuccessful in collecting the amount due. For the three-months ended March 31, 2024 and 2023, the Company had no The carrying value of accounts receivable as of March 31, 2024 and December 31, 2023 was $ 1,284,899 1,236,867 1,126,378 1,001,761 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property and Equipment	Property and Equipment Property and equipment are carried at cost. Maintenance, repairs and renewals which neither materially add to the value of the property nor appreciably prolong its life are charged to expense as incurred. Depreciation of equipment is provided on the straight-line method at the following rates: SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE Software 3 years Computer and office equipment 10 years Furniture and fixtures 10 years Trucks and tractors 7 years Equipment 7 15 years Leasehold improvements 15 years Management regularly reviews property and equipment for possible impairment. The 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 March 31, 2024 and December 31, 2023.
Goodwill	Goodwill Goodwill is carried at the amount paid for a company’s assets in excess of the sum of their fair values. The Company periodically tests these assets for impairment on an annual basis or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of the assets below their carrying amounts. The Company may elect to perform a qualitative assessment that considers economic, industry, and Company-specific factors for all or selected assets of which goodwill has been assigned at purchase. If, after completing the assessment, it is determined that it is more likely than not that the fair value of the assessed asset(s) is less than its carrying value, the Company proceeds to a quantitative test. The Company may also elect to perform a quantitative test for any or all of its assets with goodwill assigned at purchase. Quantitative testing requires a comparison of the fair value of each asset with assigned goodwill to its carrying value. The Company uses the discounted cash flow method to estimate the fair value of the asset(s) with assigned goodwill. The discounted cash flow method incorporates various assumptions, the most significant being projected sales growth rates, operating margins and cash flows, the terminal growth rate, and the weighted average cost of capital. If the carrying value of the assets(s) with assigned goodwill exceeds its fair value, the shortfall up to the carrying value of the goodwill represents the amount of goodwill impairment. During the three-months ended March 31, 2024 and 2023, the Company did not record any impairment and there were no changes in the carrying value of goodwill, respectively. STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities The determination of whether an arrangement is a lease is made at the lease’s inception. Under ASC 842, a contract is (or contains) a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is defined under the standard as having both the right to obtain substantially all of the economic benefits from use of the asset and the right to direct the use of the asset. Management only reassesses its determination if the terms and conditions of the contract are changed. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments. Operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company uses the implicit rate when it is readily determinable. Since the Company’s leases do not provide an implicit rate, to determine the present value of lease payments, management uses the Company’s incremental borrowing rate based on the information available at lease commencement. Operating lease ROU assets also include any lease payments made and excludes any lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. The Company has elected to apply the short-term lease exception to all leases with a term of one year or less. Several of the Company’s leases as of March 31, 2024 and December 31, 2023 are for periods of less than 12 months, or on a month-to-month basis; therefore, lease assets and liabilities described above are not recorded on the balance sheets. The Company has made an accounting policy election to account for lease and non-lease components in its contracts as a single lease component for its operating and finance leases.
Revenue and Cost Recognition	Revenue and Cost Recognition The Company recognizes revenue when performance obligations are satisfied in accordance with ASC 606, Revenue from Contracts with Customers STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue and Cost Recognition The Company’s single-day contracts are invoiced by the Company at the time of the order and payment is required prior to delivery of the equipment used for hauling the waste. Based on the type of waste the customer needs disposed or hauled from the location, contract prices are negotiated in advance. If the customer requires more time than the agreed-upon contract stipulates, the Company invoices the customer on a daily basis until the customer no longer requires waste hauling by the Company. The Company also provides waste hauling services to commercial customers which normally includes hauling away the waste and leaving equipment at the location for further use and future hauling and disposal. Invoices for these contracts are billed upon pickup and disposal of the waste at a landfill or transfer station. Invoices normally include disposal fees based on weight, type of waste to be disposed of, and fuel surcharges. Cost of revenues earned includes direct contract costs, such as disposal fees, driver wages and related employer taxes, truck and equipment depreciation and maintenance expenses, and other costs such as customer property damages due to driver error.
Income Taxes	Income Taxes The Company is not a taxpaying entity for federal income tax purposes, and thus no federal income tax expense has been recorded in these financial statements. Income from the Company is taxed to the Members in their respective tax returns. The Company accounts for tax positions in accordance with the Recognition and Initial Measurement Sections of the Income Taxes Topic of Financial Accounting Standards Board (FASB) Accounting Standards Codification. With few exceptions, the Company is subject to U.S. federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed the Company’s tax positions and determined there were no uncertain tax positions as of March 31, 2024 and December 31, 2023.
Advertising	Advertising Advertising costs are expensed as they are incurred. Advertising costs included in general and administrative expenses for the three-months ended March 31, 2024 and 2023 were $ 1,847 1,721
Recently Adopted Accounting Standards	Recently Adopted 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 generally accepted accounting principles with a methodology that reflects expected credit losses on instruments within its scope, including trade receivables. STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Recently Adopted Accounting Standards This update is intended to provide financial statement users with more decision useful information about the expected credit losses. The Company adopted the standard effective January 1, 2023. The impact of the adoption was not considered material to the financial statements and primarily resulted in new and enhanced disclosures only.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE	SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE Software 3 years Computer and office equipment 10 years Furniture and fixtures 10 years Trucks and tractors 7 years Equipment 7 15 years Leasehold improvements 15 years

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment at March 31, 2024 and December 31, 2023 consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, December 31, Software $ 3,743 $ 3,743 Computer and office equipment 23,142 23,142 Furniture and fixtures 9,257 9,257 Trucks and tractors 4,131,319 4,131,319 Equipment 3,685,749 3,685,749 Leasehold improvements 126,555 126,555 Total undepreciated cost 7,979,765 7,979,765 Less: Accumulated depreciation 2,661,437 2,445,579 Property and equipment, net $ 5,318,328 $ 5,534,186

LEASES (Tables)

LEASES (Tables) - Standard Waste Services L L C [Member]	3 Months Ended
	Mar. 31, 2024
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF RIGHT OF USE ASSETS	The following table summarizes right of use assets at March 31, 2024 and December 31, 2023: SCHEDULE OF RIGHT OF USE ASSETS March 31, December 31, Location Recorded on Balance Sheet March 31, December 31, Location Recorded on Balance Sheet Assets Operating lease $ 322,037 $ 336,191 Right-of-use asset Finance lease 111,670 117,162 Property and equipment, net Total leased assets $ 433,707 $ 453,353
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	The following table summarizes the maturities of the Company’s lease liabilities presented on the balance sheets as of March 31, 2024 for each of the twelve months ended March 31: SCHEDULE OF MATURITIES OF LEASE LIABILITIES Year Operating Lease Finance Lease 2025 $ 108,000 $ 39,650 2026 108,000 39,650 2027 108,000 39,650 2028 45,000 3,271 Total lease payments 369,000 122,221 Less interest 33,296 18,315 Total lease obligations 335,704 103,906 Less current portion 91,828 28,650 Long-term lease liabilities $ 243,876 $ 75,256
SCHEDULE COMPOSITION OF NET LEASE COST	The following summarizes the composition of net lease cost during the three-months ended March 31, 2024 and 2023: SCHEDULE COMPOSITION OF NET LEASE COST 2024 2023 Short-term lease costs $ 3,000 $ 2,899 Operating lease costs 17,333 26,000 Finance lease costs Amortization of right-to-use asset 5,492 5,492 Interest on lease liability 3,272 4,024 Total lease costs $ 29,097 $ 38,415

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables) - Standard Waste Services L L C [Member]	3 Months Ended
	Mar. 31, 2024
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF NOTES PAYABLE	Notes payable at March 31, 2024 and December 31, 2023 can be summarized as follows: SCHEDULE OF NOTES PAYABLE March 31, December 31, Note payable to third-party individual, secured by underlying assets, due in equal monthly payments of $ 6,500 beginning November 2017 and due December 2027 in full 5.00% $ 516,777 $ 525,381 Note payable to bank, secured by underlying asset, due in equal monthly payments of $2,576 beginning January 2019 and due December 2023 in full 12.07% 2,550 7,574 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,315 beginning March 2019 and due March 2024 in full 11.27% 9,048 15,616 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,663 beginning May 2019 and due March 2024 in full 11.89% 7,832 15,437 Subtotal $ 536,207 $ 564,008 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE March 31, December 31, Subtotal from previous page $ 536,207 $ 564,008 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,503 beginning May 2019 and due April 2024 in full 10.59% 10,158 14,324 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,510 beginning June 2019 and due May 2024 in full 11.08% 20,393 30,176 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,639 beginning August 2019 and due July 2024 in full 12.56% 10,287 17,727 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,384 beginning February 2020 and due February 2025 in full 7.61% 35,851 45,204 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,619 beginning March 2020 and due March 2024 in full 8.73% 6,361 11,013 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,902 beginning June 2020 and due June 2026 in full 5.50% 48,198 53,195 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,016 beginning July 2020 and due July 2025 in full 12.51% 29,566 34,584 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,239 beginning July 2020 and due July 2025 in full 12.41% 32,868 38,451 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 979 beginning August 2020 and due August 2026 in full 5.50% 26,521 29,069 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,079 beginning November 2020 and due October 2025 in full 9.40% 34,777 40,113 Subtotal $ 791,187 $ 877,864 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE March 31, December 31, Subtotal from previous page $ 791,187 $ 877,864 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 1,940 beginning November 2020 and due October 2025 in full 9.42% 27,436 31,407 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,829 beginning December 2020 and due December 2025 in full 6.25% 56,135 63,666 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 3,162 beginning December 2020 and due September 2025 in full 8.88% 42,827 49,428 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 2,033 beginning March 2021 and due March 2026 in full 5.99% 45,865 51,222 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,855 beginning May 2021 and due May 2026 in full 6.95% 68,311 75,603 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,967 beginning August 2021 and due August 2028 in full 6.10% 137,502 144,271 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 2,275 beginning August 2021 and due August 2026 in full 6.92% 60,580 66,289 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,176 beginning September 2021 and due September 2026 in full 6.72% 87,472 95,440 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 3,225 beginning November 2021 and due November 2026 in full 6.73% 94,226 102,226 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 3,586 beginning December 2021 and due December 2026 in full 5.99% 108,868 117,906 Subtotal $ 1,520,409 $ 1,675,322 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE March 31, 2024 December 31, 2023 Subtotal from previous page $ 1,520,409 $ 1,675,322 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,134, beginning February 2022 and due February 2026 in full, plus interest of 7.50% per annum. 66,938 74,982 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,000, beginning March 2022 and due February 2029 in full, plus interest of 4.99% per annum. 158,516 165,428 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,063, beginning April 2022 and due April 2029 in full, plus interest of 5.64% per annum. 164,399 171,205 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,381, beginning July 2022 and due July 2029 in full, plus interest of 6.29% per annum. 183,441 190,626 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,427, beginning July 2022 and due July 2026 in full, plus interest of 7.90% per annum. 87,372 95,816 Note payable to bank, secured by underlying assets, due in equal monthly payments of $3,674, beginning July 2022 and due August 2027 in full, plus interest of 4.91% per annum. 131,700 141,455 Note payable to bank, secured by underlying assets, due in equal monthly payments of $3,674, beginning July 2022 and due August 2027 in full, plus interest of 4.91% per annum. 131,700 141,455 Note payable to bank, secured by underlying asset, due in equal monthly payments of $3,071, beginning July 2022 and due August 2027 in full, plus interest of 9.26% per annum. 107,578 114,199 Note payable to bank, secured by underlying assets, due in equal monthly payments of $1,446, beginning November 2022 and due November 2027 in full, plus interest of 8.50% per annum. 55,562 58,676 Note payable to bank, secured by underlying assets, due in equal monthly payments of $1,850, beginning March 2023 and due January 2029 in full, plus interest of 6.76% per annum. 92,646 96,587 Subtotal $ 2,700,261 $ 2,925,751 STANDARD WASTE SERVICES, LLC (A Limited Liability Company) NOTES TO FINANCIAL STATEMENTS - Continued AS OF MARCH 31, 2024 AND DECEMBER 31, 2023 NOTE 5 – NOTES PAYABLE 2024 2023 Subtotal from previous page $ 2,700,261 $ 2,925,751 Note payable to bank, secured by underlying assets, due in equal monthly payments of $ 5,590 beginning March 2023 and due March 2028 in full 7.35 231,857 244,214 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 4,213 beginning December 2023 and due December 2030 in full 8.47 259,235 266,434 Note payable to bank, secured by underlying asset, due in equal monthly payments of $ 4,269 beginning December 2023 and due December 2030 in full 8.90 259,248 266,184 Total notes payable 3,450,601 3,702,583 Less: current portion of notes payable 942,738 982,060 Notes payable - long-term portion $ 2,507,863 $ 2,720,523
SCHEDULE OF PRINCIPAL PAYMENTS ON NOTES PAYABLE	Principal payments on notes payable for the next five years as of March 31 and thereafter as follows: SCHEDULE OF PRINCIPAL PAYMENTS ON NOTES PAYABLE 2025 $ 942,738 2026 815,446 2027 580,151 2028 701,595 2029 226,547 Thereafter 184,124 Total $ 3,450,601

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2024
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
SCHEDULE OF RELATED PARTY TRANSACTIONS	The following summarizes the Company’s related party transactions as of and for the three-months ended March 31, 2024 and 2023: SCHEDULE OF RELATED PARTY TRANSACTIONS 2024 2023 2024 2023 Statements of Income: Revenues for services provided $ 73,464 $ - Assets: Accounts receivable $ 26,641 $ -

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE (Details) - Standard Waste Services L L C [Member]	Mar. 31, 2024
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	10 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	10 years
Trucks And Tractors [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	7 years
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	7 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - Standard Waste Services L L C [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Allowance for credit losses	$ 0	$ 0
Accounts receivable	1,284,899	1,126,378	$ 1,236,867	$ 1,001,761
Advertising Expense	$ 1,847	$ 1,721

CONCENTRATION OF CREDIT RISK (D

CONCENTRATION OF CREDIT RISK (Details Narrative)	Mar. 31, 2024 USD ($)
Maximum [Member] | Standard Waste Services L L C [Member]
Cash insured	$ 250,000

SCHEDULE OF PROPERTY AND EQUI_2

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - Standard Waste Services L L C [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total undepreciated cost	$ 7,979,765	$ 7,979,765
Less: Accumulated depreciation	2,661,437	2,445,579
Property and equipment, net	5,318,328	5,534,186
Software [Member]
Property, Plant and Equipment [Line Items]
Total undepreciated cost	3,743	3,743
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total undepreciated cost	23,142	23,142
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total undepreciated cost	9,257	9,257
Trucks And Tractors [Member]
Property, Plant and Equipment [Line Items]
Total undepreciated cost	4,131,319	4,131,319
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total undepreciated cost	3,685,749	3,685,749
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total undepreciated cost	$ 126,555	$ 126,555

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - Standard Waste Services L L C [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 215,859	$ 184,975
Cost of Sales [Member] | Trucks And Tractors [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	212,939	182,796
General and Administrative Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 2,920	$ 2,179

SCHEDULE OF RIGHT OF USE ASSETS

SCHEDULE OF RIGHT OF USE ASSETS (Details) - Standard Waste Services L L C [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Operating lease	$ 322,037	$ 336,191
Finance lease	111,670	117,162
Total leased assets	$ 433,707	$ 453,353

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details) - Standard Waste Services L L C [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Operating lease, Year 1	$ 108,000
Finance lease, Year 1	39,650
Operating lease, Year 2	108,000
Finance lease, Year 2	39,650
Operating lease, Year 3	108,000
Finance lease, Year 3	39,650
Operating lease, Year 4	45,000
Finance lease, Year 4	3,271
Operating lease, Total lease payments	369,000
Operating lease, Total lease payments	122,221
Operating lease, interest	33,296
Finance lease, interest	18,315
Operating lease, Total lease obligations	335,704
Finance lease, Total lease obligations	103,906
Operating lease, Current portion	91,828	$ 90,992
Finance lease, Current portion	28,650	27,802
Operating lease, Long-term lease liabilities	243,876	259,533
Finance lease, Long-term lease liabilities	$ 75,256	$ 82,744

SCHEDULE COMPOSITION OF NET LEA

SCHEDULE COMPOSITION OF NET LEASE COST (Details) - Standard Waste Services L L C [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Short-term lease costs	$ 3,000	$ 2,899
Operating lease costs	17,333	26,000
Amortization of right-to-use asset	5,492	5,492
Interest on lease liability	3,272	4,024
Total lease costs	$ 29,097	$ 38,415

LEASES (Details Narrative)

LEASES (Details Narrative) - Lease Agreement [Member] - Standard Waste Services L L C [Member]	3 Months Ended
	Mar. 31, 2024 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Monthly payments of lease	$ 9,000
Incremental borrowing rate	5.50%
Remaining lease term	3 years 3 months 29 days
Trucks [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Monthly payments of lease	$ 3,304
Remaining lease term	3 years 2 months 1 day
Bearing interest rate	12.08%

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - Standard Waste Services L L C [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total notes payable	$ 3,450,601	$ 3,702,583
Less: current portion of notes payable	942,738	982,060
Notes payable - long-term portion	2,507,863	2,720,523
Note Payable One [Member]
Short-Term Debt [Line Items]
Total notes payable	516,777	525,381
Note Payable Two [Member]
Short-Term Debt [Line Items]
Total notes payable	2,550	7,574
Note Payable Three [Member]
Short-Term Debt [Line Items]
Total notes payable	9,048	15,616
Note Payable Four [Member]
Short-Term Debt [Line Items]
Total notes payable	7,832	15,437
Note Payable One To Four [Member]
Short-Term Debt [Line Items]
Total notes payable	536,207	564,008
Note Payable Five [Member]
Short-Term Debt [Line Items]
Total notes payable	10,158	14,324
Note Payable Six [Member]
Short-Term Debt [Line Items]
Total notes payable	20,393	30,176
Note Payable Seven [Member]
Short-Term Debt [Line Items]
Total notes payable	10,287	17,727
Note Payable Eight [Member]
Short-Term Debt [Line Items]
Total notes payable	35,851	45,204
Note Payable Nine [Member]
Short-Term Debt [Line Items]
Total notes payable	6,361	11,013
Note Payable Ten [Member]
Short-Term Debt [Line Items]
Total notes payable	48,198	53,195
Note Payable Eleven [Member]
Short-Term Debt [Line Items]
Total notes payable	29,566	34,584
Note Payable Twelve [Member]
Short-Term Debt [Line Items]
Total notes payable	32,868	38,451
Note Payable Thirteen [Member]
Short-Term Debt [Line Items]
Total notes payable	26,521	29,069
Note Payable Fourteen [Member]
Short-Term Debt [Line Items]
Total notes payable	34,777	40,113
Note Payable One To Fourteen [Member]
Short-Term Debt [Line Items]
Total notes payable	791,187	877,864
Note Payable Fifteen [Member]
Short-Term Debt [Line Items]
Total notes payable	27,436	31,407
Note Payable Sixteen [Member]
Short-Term Debt [Line Items]
Total notes payable	56,135	63,666
Note Payable Seventeen [Member]
Short-Term Debt [Line Items]
Total notes payable	42,827	49,428
Note Payable Eighteen [Member]
Short-Term Debt [Line Items]
Total notes payable	45,865	51,222
Note Payable Eighteen One [Member]
Short-Term Debt [Line Items]
Total notes payable	68,311	75,603
Note Payable Ninteen [Member]
Short-Term Debt [Line Items]
Total notes payable	137,502	144,271
Note Payable Twenty [Member]
Short-Term Debt [Line Items]
Total notes payable	60,580	66,289
Note Payable Twenty One [Member]
Short-Term Debt [Line Items]
Total notes payable	87,472	95,440
Note Payable Twenty Two [Member]
Short-Term Debt [Line Items]
Total notes payable	94,226	102,226
Note Payable Twenty Three [Member]
Short-Term Debt [Line Items]
Total notes payable	108,868	117,906
Note Payable Fifteen To Twenty Three [Member]
Short-Term Debt [Line Items]
Total notes payable	1,520,409	1,675,322
Note Payable Fifteen To Twenty Five [Member]
Short-Term Debt [Line Items]
Total notes payable	1,520,409	1,675,322
Note Payable Sixteen 1 [Member]
Short-Term Debt [Line Items]
Total notes payable	66,938	74,982
Note Payable Thirty Seven 1 [Member]
Short-Term Debt [Line Items]
Total notes payable	158,516	165,428
Note Payable Seventeen 1 [Member]
Short-Term Debt [Line Items]
Total notes payable	164,399	171,205
Note Payable Thirty Seven 2 [Member]
Short-Term Debt [Line Items]
Total notes payable	183,441	190,626
Note Payable Thirty Seven 3 [Member]
Short-Term Debt [Line Items]
Total notes payable	87,372	95,816
Note Payable Thirty Seven 4 [Member]
Short-Term Debt [Line Items]
Total notes payable	131,700	141,455
Note Payable Thirty Seven 5 [Member]
Short-Term Debt [Line Items]
Total notes payable	131,700	141,455
Note Payable Thirty Seven 6 [Member]
Short-Term Debt [Line Items]
Total notes payable	107,578	114,199
Note Payable Thirty Seven 8 [Member]
Short-Term Debt [Line Items]
Total notes payable	55,562	58,676
Note Payable Thirty Seven 9 [Member]
Short-Term Debt [Line Items]
Total notes payable	92,646	96,587
Note Payable Thirty Four [Member]
Short-Term Debt [Line Items]
Total notes payable	2,700,261	2,925,751
Note Payable Thirty Six [Member]
Short-Term Debt [Line Items]
Total notes payable	2,700,261	2,925,751
Note Payable Thirty Seven [Member]
Short-Term Debt [Line Items]
Total notes payable	231,857	244,214
Note Payable Thirty Eight [Member]
Short-Term Debt [Line Items]
Total notes payable	259,235	266,434
Note Payable Thirty Nine [Member]
Short-Term Debt [Line Items]
Total notes payable	$ 259,248	$ 266,184

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Paranthetical) - Standard Waste Services L L C [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Note Payable One [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 6,500
Note payable, maturity date description	beginning November 2017 and due December 2027 in full
Note payable, interest rate percentage	5%
Note Payable Two [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,576
Note payable, maturity date description	beginning January 2019 and due December 2023 in full
Note payable, interest rate percentage	12.07%
Note Payable Three [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,315
Note payable, maturity date description	beginning March 2019 and due March 2024 in full
Note payable, interest rate percentage	11.27%
Note Payable Four [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,663
Note payable, maturity date description	beginning May 2019 and due March 2024 in full
Note payable, interest rate percentage	11.89%
Note Payable Five [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 1,503
Note payable, maturity date description	beginning May 2019 and due April 2024 in full
Note payable, interest rate percentage	10.59%
Note Payable Six [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 3,510
Note payable, maturity date description	beginning June 2019 and due May 2024 in full
Note payable, interest rate percentage	11.08%
Note Payable Seven [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,639
Note payable, maturity date description	beginning August 2019 and due July 2024 in full
Note payable, interest rate percentage	12.56%
Note Payable Eight [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 3,384
Note payable, maturity date description	beginning February 2020 and due February 2025 in full
Note payable, interest rate percentage	7.61%
Note Payable Nine [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 1,619
Note payable, maturity date description	beginning March 2020 and due March 2024 in full
Note payable, interest rate percentage	8.73%
Note Payable Ten [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 1,902
Note payable, maturity date description	beginning June 2020 and due June 2026 in full
Note payable, interest rate percentage	5.50%
Note Payable Eleven [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,016
Note payable, maturity date description	beginning July 2020 and due July 2025 in full
Note payable, interest rate percentage	12.51%
Note Payable Twelve [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,239
Note payable, maturity date description	beginning July 2020 and due July 2025 in full
Note payable, interest rate percentage	12.41%
Note Payable Thirteen [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 979
Note payable, maturity date description	beginning August 2020 and due August 2026 in full
Note payable, interest rate percentage	5.50%
Note Payable Fourteen [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,079
Note payable, maturity date description	beginning November 2020 and due October 2025 in full
Note payable, interest rate percentage	9.40%
Note Payable Fifteen [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 1,940
Note payable, maturity date description	beginning November 2020 and due October 2025 in full
Note payable, interest rate percentage	9.42%
Note Payable Sixteen [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,829
Note payable, maturity date description	beginning December 2020 and due December 2025 in full
Note payable, interest rate percentage	6.25%
Note Payable Seventeen [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 3,162
Note payable, maturity date description	beginning December 2020 and due September 2025 in full
Note payable, interest rate percentage	8.88%
Note Payable Eighteen [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,033
Note payable, maturity date description	beginning March 2021 and due March 2026 in full
Note payable, interest rate percentage	5.99%
Note Payable Eighteen One [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,855
Note payable, maturity date description	beginning May 2021 and due May 2026 in full
Note payable, interest rate percentage	6.95%
Note Payable Ninteen [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,967
Note payable, maturity date description	beginning August 2021 and due August 2028 in full
Note payable, interest rate percentage	6.10%
Note Payable Twenty [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 2,275
Note payable, maturity date description	beginning August 2021 and due August 2026 in full
Note payable, interest rate percentage	6.92%
Note Payable Twenty One [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 3,176
Note payable, maturity date description	beginning September 2021 and due September 2026 in full
Note payable, interest rate percentage	6.72%
Note Payable Twenty Two [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 3,225
Note payable, maturity date description	beginning November 2021 and due November 2026 in full
Note payable, interest rate percentage	6.73%
Note Payable Twenty Three [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 3,586
Note payable, maturity date description	beginning December 2021 and due December 2026 in full
Note payable, interest rate percentage	5.99%
Note Payable Thirty Seven [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 5,590	$ 5,590
Note payable, maturity date description	beginning March 2023 and due March 2028 in full	beginning March 2023 and due March 2028 in full
Note payable, interest rate percentage	735%	735%
Note Payable Thirty Eight [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 4,213	$ 4,213
Note payable, maturity date description	beginning December 2023 and due December 2030 in full	beginning December 2023 and due December 2030 in full
Note payable, interest rate percentage	847%	847%
Note Payable Thirty Nine [Member]
Short-Term Debt [Line Items]
Note payable, monthly payments	$ 4,269	$ 4,269
Note payable, maturity date description	beginning December 2023 and due December 2030 in full	beginning December 2023 and due December 2030 in full
Note payable, interest rate percentage	890%	890%

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS ON NOTES PAYABLE (Details) - Standard Waste Services L L C [Member]	Mar. 31, 2024 USD ($)
Restructuring Cost and Reserve [Line Items]
2025	$ 942,738
2026	815,446
2027	580,151
2028	701,595
2029	226,547
Thereafter	184,124
Total	$ 3,450,601

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Standard Waste Services L L C [Member]
Restructuring Cost and Reserve [Line Items]
Interest expense	$ 65,498	$ 68,153

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - Standard Waste Services L L C [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Related Party Transaction [Line Items]
Accounts receivable	$ 1,284,899	$ 1,126,378
Related Party [Member]
Related Party Transaction [Line Items]
Revenues for services provided	73,464
Accounts receivable	$ 26,641

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Series A Preferred Stock [Member] - Standard Waste Services L L C [Member]	Jan. 12, 2024 USD ($) shares
Stock issued during period shares, new issues | shares	612,000
Total principal value	$ 2,859,898
Cash consideraion	4,652,500
Closing deposits	$ 652,500