Wytec International (WYTC) 10-Q 18 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 17, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-215496
Entity Registrant Name	Wytec International, Inc.
Entity Central Index Key	0001560143
Entity Tax Identification Number	46-0720717
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	19206 Huebner Rd.
Entity Address, Address Line Two	Suite 202
Entity Address, City or Town	San Antonio
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78258
City Area Code	(210)
Local Phone Number	233-8980
Title of 12(b) Security	Common Stock
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,195,166

BALANCE SHEETS (Unaudited)

BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 110,434	$ 270,074
Accounts receivable	176,796	8,812
Inventory	18,874	33,494
Other current assets	8,312	0
Total current assets	314,416	312,380
Property and equipment, net	80,330	115,917
Operating lease, right-of-use assets	15,287	24,061
Total assets	410,033	452,358
Current liabilities:
Accounts payable and accrued expenses	630,984	252,956
Accounts payable, related party	246,722	186,424
Other payable	335,000	895,000
Operating lease, right-of-use obligation, current portion	12,276	11,781
Contract liability	5,101	6,486
Notes payable, current portion	28,792	33,502
Promissory notes, shareholders, net of unamortized discount	640,999	110,000
Short-term debt	625,000	625,000
Total current liabilities	2,524,874	2,121,149
Long-term liabilities:
Operating lease, right-of-use obligation, long term portion	3,106	12,375
Notes payable, long term portion	29,239	49,656
Convertible promissory notes	310,000	0
Promissory notes, shareholder	100,000	150,000
Total long-term liabilities	442,345	212,031
Total liabilities	2,967,219	2,333,180
Commitments and contingencies (See Note L)
Stockholders' deficit:
Common stock, $0.001 par value, 495,000,000 shares authorized, 12,195,166 and 6,954,366 shares issued and outstanding	12,194	6,954
Additional paid-in capital	25,054,059	24,278,353
Accumulated deficit	(27,309,735)	(25,716,546)
Repurchased shares	(80,000)	(80,000)
Subscriptions receivable	0	(140,970)
Subscriptions payable	25,400	25,400
Treasury stock:
Total stockholders' deficit	(2,557,186)	(1,880,822)
Total liabilities and stockholders' deficit	410,033	452,358
Series A Preferred Stock [Member]
Stockholders' deficit:
Preferred Stock, Value, Issued	100	2,380
Treasury stock:
Treasury Stock, Preferred, Value	(179,368)	(179,368)
Series B Preferred Stock [Member]
Stockholders' deficit:
Preferred Stock, Value, Issued	45	2,856
Treasury stock:
Treasury Stock, Preferred, Value	(79,882)	(79,882)
Series C Preferred Stock [Member]
Stockholders' deficit:
Preferred Stock, Value, Issued	$ 1	$ 1

BALANCE SHEETS (Unaudited) (Par

BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	495,000,000	495,000,000
Common stock, shares issued	12,195,166	6,954,366
Common stock, shares outstanding	12,195,166	6,954,366
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	4,100,000	4,100,000
Preferred stock, shares issued	100,000	2,380,000
Preferred stock, shares outstanding	0	2,280,000
Treasury Stock, Shares	100,000	100,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	6,650,000	6,650,000
Preferred stock, shares issued	44,535	2,856,335
Preferred stock, shares outstanding	0	2,811,800
Treasury Stock, Shares	44,535	44,535
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenue	$ 175,138	$ 77,999	$ 382,374	$ 392,375
Cost of sales	235,062	62,481	415,641	330,733
Gross profit/(loss)	(59,924)	15,518	(33,267)	61,642
Expenses:
Selling, general and administrative	512,648	552,415	1,414,423	1,478,420
Research and development	0	19,555	0	40,953
Depreciation and amortization	12,046	12,351	36,435	46,932
Operating expenses	524,694	584,321	1,450,858	1,566,305
Net operating loss	(584,618)	(568,803)	(1,484,125)	(1,504,663)
Other income (expense):
Interest income	0	0	0	100
Paycheck Protection Program loan forgiveness	0	160,075	0	160,075
Interest expense	(43,304)	(24,299)	(109,064)	(78,499)
Total other income (expense)	(43,304)	135,776	(109,064)	81,676
Net loss	$ (627,922)	$ (433,027)	$ (1,593,189)	$ (1,422,987)

STATEMENTS OF OPERATIONS (Una_2

STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Weighted Average Number of Shares Outstanding, Basic	12,069,916	6,810,322	9,978,630	6,650,120
Weighted Average Number of Shares Outstanding, Diluted	12,069,916	6,810,322	9,978,630	6,650,120
Earnings Per Share, Basic	$ 0.05	$ 0.06	$ 0.16	$ 0.21
Earnings Per Share, Diluted	$ 0.05	$ 0.06	$ 0.16	$ 0.21

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Preferred Stock Class A [Member]	Preferred Stock Class B [Member]	Preferred Stock Class C [Member]	Common Stock [Member]	Treasury Stock [Member]	Class A Preferred Treasury Stock [Member]	Class B Preferred Treasury Stock [Member]	Additional Paid-in Capital [Member]	Repurchased Shares [Member]	Subscriptions Payable [Member]	Subscriptions Receivable [Member]	Deposit For Future Stock Subscriptions [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 2,420	$ 3,412	$ 1	$ 30,225	$ (5,100,218)	$ (179,368)	$ (79,882)	$ 26,352,142	$ (80,000)			$ 121,055	$ (22,071,742)	$ (1,001,955)
Beginning balance, shares at Dec. 31, 2020	2,420,000	3,412,885	1,000	30,224,653	24,134,448	100,000	44,535
Conversion of series B preferred stock to common stock		$ (461)		$ 461
Conversion of series B preferred stock to common stock, shares		(461,270)		461,270
Cancellation of Treasury stock, Shares					(24,134,448)
Conversion of warrants				$ 15				75,985						76,000
Conversion Of Warrants, shares				15,200
Issuance of common stock for cash already received				$ 24				121,031				(121,055)
Issuance of common stock for cash already received, shares				24,211
Issuance of common stock for cash				$ 9				46,866						46,875
Issuance of common stock for cash, shares				9,375
Issuance of Warrants for services								51,344						51,344
Issuance of Warrants								6,047						6,047
Net loss													(564,640)	(564,640)
Ending balance, value at Mar. 31, 2021	$ 2,420	$ 2,951	$ 1	$ 30,734	$ (5,100,218)	$ (179,368)	$ (79,882)	26,653,415	(80,000)				(22,636,382)	(1,386,329)
Ending balance, shares at Mar. 31, 2021	2,420,000	2,951,615	1,000	30,734,709	24,134,448	100,000	44,535
Conversion of series A preferred stock to common stock	$ (40)			$ 40
Conversion of series A preferred stock to common stock, Shares	(40,000)			40,000
Conversion of series B preferred stock to common stock		$ (55)		$ 55
Conversion of series B preferred stock to common stock, shares		(55,280)		55,280
Issuance of warrants in connection with conversion of other warrants								10,728						10,728
Warrants exercised				$ 29				145,001						145,030
Warrants exercised, Shares				29,006
Cancellation of Treasury stock				$ (24,134)	5,100,218			(5,076,084)
Cancellation of Treasury stock, Shares				(24,134,448)
Net loss													(446,256)	(446,256)
Ending balance, value at Jun. 30, 2021	$ 2,380	$ 2,896	$ 1	$ 6,724		$ (179,368)	$ (79,882)	21,733,060	(80,000)				(23,082,638)	(1,676,827)
Ending balance, shares at Jun. 30, 2021	2,380,000	2,896,335	1,000	6,724,547		100,000	44,535
Issuance of common stock for services				$ 1				1,999						2,000
Issuance of common stock for services , shares				400
Issuance of common stock				$ 45				226,830						226,875
Issuance of common stock , shares				45,375
Conversion of series B preferred stock to common stock		$ (40)		$ 40
Conversion of series B preferred stock to common stock, shares		(40,000)		40,000
Net loss													(433,027)	(433,027)
Ending balance, value at Sep. 30, 2021	$ 2,380	$ 2,856	$ 1	$ 6,810		$ (179,368)	$ (79,882)	21,961,889	(80,000)				(23,515,665)	(1,880,979)
Ending balance, shares at Sep. 30, 2021	2,380,000	2,856,335	1,000	6,810,322		100,000	44,535
Beginning balance, value at Dec. 31, 2021	$ 2,380	$ 2,856	$ 1	$ 6,954		$ (179,368)	$ (79,882)	24,278,353	(80,000)	25,400	(140,970)		(25,716,546)	(1,880,822)
Beginning balance, shares at Dec. 31, 2021	2,380,000	2,856,335	1,000	6,954,366		100,000	44,535
Receipt of cash for common stock already issued											140,970			140,970
Warrants issued to gain access to line of credit								31,282						31,282
Warrants issued with promissory note								32,573						32,573
Conversion of warrants to common stock				$ 5				24,995						25,000
Conversion of warrants to common stock, Shares				5,000
Net loss													(491,257)	(491,257)
Ending balance, value at Mar. 31, 2022	$ 2,380	$ 2,856	$ 1	$ 6,959		$ (179,368)	$ (79,882)	24,367,203	(80,000)	25,400			(26,207,803)	(2,142,254)
Ending balance, shares at Mar. 31, 2022	2,380,000	2,856,335	1,000	6,959,366		100,000	44,535
Conversion of series A preferred stock to common stock	$ (2,280)			$ 2,280
Conversion of series A preferred stock to common stock, Shares	(2,280,000)			2,280,000
Conversion of series B preferred stock to common stock		$ (2,811)		$ 2,811
Conversion of series B preferred stock to common stock, shares		(2,811,800)		2,811,800
Net loss													(474,010)	(474,010)
Ending balance, value at Jun. 30, 2022	$ 100	$ 45	$ 1	$ 12,050		$ (179,368)	$ (79,882)	24,367,203	(80,000)	25,400			(26,681,813)	(2,616,264)
Ending balance, shares at Jun. 30, 2022	100,000	44,535	1,000	12,051,166		100,000	44,535
Issuance of common stock for services				$ 25				126,975						127,000
Issuance of common stock for services , shares				25,000
Issuance of common stock in exchange for link obligations				$ 119				559,881						560,000
Issuance of common stock in exchange for link obligations , shares				119,000
Net loss													(627,922)	(627,922)
Ending balance, value at Sep. 30, 2022	$ 100	$ 45	$ 1	$ 12,194		$ (179,368)	$ (79,882)	$ 25,054,059	$ (80,000)	$ 25,400			$ (27,309,735)	$ (2,557,186)
Ending balance, shares at Sep. 30, 2022	100,000	44,535	1,000	12,195,166		100,000	44,535

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net loss	$ (1,593,189)	$ (1,422,987)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	36,435	46,932
Amortization of debt discount	13,572	38,048
Amortization of debt issuance costs	22,970	0
Stock based compensation	127,000	70,119
Paycheck Protection Program loan forgiveness	0	(160,073)
Non-cash lease expense	8,774	80,952
Decrease (increase) in operating assets
Accounts receivable	(167,984)	(27,144)
Inventory	14,620	(1,528)
Prepaid expenses and other assets	0	1,581
Increase (decrease) in operating liabilities
Accounts payable and accrued expenses	378,028	80,225
Accounts payable, related party	60,298	64,930
Contract liability	(1,385)	(17,168)
Operating lease liability	(8,774)	(63,146)
Net cash used in operating activities	(1,109,635)	(1,309,259)
Cash flows from investing activities
Purchase of equipment	(848)	0
Net cash used in investing activities	(848)	0
Cash flows from financing activities
Proceeds from issuance of unsecured promissory note	50,000	0
Proceeds from issuance of secured convertible promissory notes	310,000	0
Proceeds from Paycheck Protection Program loan	0	160,073
Proceeds from promissory notes, shareholders	450,000	250,000
Payments on notes payable	(25,127)	(28,247)
Proceeds from exercise of warrants	25,000	221,030
Proceeds from issuance of common stock	0	273,750
Proceeds from subscription receivables	140,970	0
Net cash provided by financing activities	950,843	876,606
Net (decrease) in cash	(159,640)	(432,653)
Cash - beginning of period	270,074	595,732
Cash - end of period	110,434	163,079
Supplemental disclosures:
Interest paid	6,282	6,069
Income taxes paid	0	0
Non-cash investing and financing activities:
Exchange of link obligations into common shares	560,000	0
Conversion of series B preferred stock to common stock	2,811	556
Conversion of series A preferred stock to common stock	2,280	40
Issuance of common stock in lieu of interest payment	0	43,750
Issuance of detachable warrants with debt	32,573	0
Issuance of warrants to gain access to line of credit	$ 31,282	$ 0

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE A – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Description of Business Basis of Accounting Revenue and Cost Recognition The Company earns revenues from contracts with customers for (i) sales and installation of cellular enhancement equipment and (ii) support agreements. Revenue from the sale and installation of cellular enhancement equipment is recognized either when the installation is completed or as the Company installs the cellular enhancement equipment, depending on the complexity of the system, such as the degree of customization of the equipment being installed, and the agreement with the customer. The less complex systems installed by the Company where management believes the installed equipment has an alternative use, due to the standard nature of the equipment sourced from our vendors that can be used in other projects, revenue from such contacts is recognized for completed installations upon customer acceptance. This assessment, at contract inception, is a management judgment based on the combination of equipment ordered, the services performed and whether or not material effort, within the context of the contract, would be required to rework the equipment for another project, and the term and terms of the contract with the customer. For example, such contracts are usually completed within 30-45 days. In larger more complex projects where the Company is creating an asset for the customer with no alternative use and has an enforceable right to payment for performance prior to contract completion, we recognize revenue utilizing the percentage of completion method. This method measures completion based on management’s estimate of total costs to complete each contract because management considers total costs to be the best available measure of progress on the contract. Support agreements entered into with customers are generally for a period of one year, during which the Company stands ready to provide service and support for installed systems at the customer site. Support agreement amounts are billed in advance to the customer, as agreed in the contract, and recorded as a contract liability. During the period, the Company provides unspecified firmware upgrades to installed client equipment as they are available. Management estimates that straight line recognition of revenue over the period of the support agreement contract is a faithful representation of the pattern of delivery on the Company’s obligation under these agreements. Sales tax is recorded on a net basis and excluded from revenue. Allowance for Doubtful Accounts No Operating Leases Right-of-use Assets and Operating Lease Obligations Stock Based Compensation The fair value of the Company’s equity is approved by the Company’s Board of Directors as of the date stock-based awards are granted. In estimating the fair value of our stock, the Company uses a third-party valuation specialist and considers methodologies and factors it believes are material to the valuation process, including the prior transaction method and the discounted cash flow method of equity valuation. The Company believes the combination of these methodologies and factors provides an appropriate estimate of the expected fair value of the Company and reflects the best estimate of the fair value of the Company’s common stock at each grant date. Recently Issued Accounting Pronouncements Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity).

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE B – GOING CONCERN Our financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. We have incurred continuous losses from operations, have an accumulated deficit of $ 27,309,735 Our ability to continue as a going concern is dependent on our ability to generate sufficient cash from operations to meet our cash needs and/or to raise funds to finance ongoing operations and repay debt. However, there can be no assurance that we will be successful in our efforts to raise additional debt or equity capital and/or that our cash generated by our operations will be adequate to meet our needs. These factors, among others, indicate that we may be unable to continue as a going concern for a reasonable period of time. Management expects to continue to seek additional funding through private or public equity sources and will seek debt financing.

REVENUE AND ACCOUNTS RECEIVABLE

REVENUE AND ACCOUNTS RECEIVABLE	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE AND ACCOUNTS RECEIVABLE	NOTE C – REVENUE AND ACCOUNTS RECEIVABLE The Company recognizes revenue in accordance with its accounting policy. The Company invoices customers and recognizes accounts receivable in an amount equivalent to which it has an unconditional right and expects to receive aligned with the agreement with the customer. The Company has contracted payment terms with its customer of net 30 days. The Company recognized revenue from performance obligations satisfied as of a point in time and over time as disaggregated in the table below. Timing of Revenue Recognition Schedule of disaggregation of revenue For the Three Month Period Ended For the Nine Month Period Ended September 30, September 30, September 30, September 30, 2022 2021 2022 2021 Point in Time $ 169,705 $ 69,988 $ 369,804 $ 366,773 Over Time 5,433 8,011 12,570 25,602 $ 175,138 $ 77,999 $ 382,374 $ 392,375 Due to the Company billing service agreements in advance and recognizing revenue for service agreements over time as more fully described in its accounting policy the Company carries a contract liability balance proportional to the time remaining on each customer agreement. The Company issues invoices to customers for completed work as performance obligations satisfied as of a point in time are fulfilled and does not carry a contract asset balance for these performance obligations. The Company earns revenues from Cel-fi systems and network services. Revenues from the sale and installation of Cel-fi systems, including fixed wireless, SmartDAS, and 4G LTE, totaled $ 369,804 366,773 169,705 69,988 303,952 306,619 140,015 57,708 65,852 60,154 29,690 12,280 Revenues from network and other services totaled $ 5,433 8,011 12,570 25,602 Contract Assets and Liabilities Schedule of Contract Assets and Liabilities September 30, December 31, 2022 2021 Contract Liability $ (5,101 ) $ (6,486 ) $ (5,101 ) $ (6,486 ) The Company’s contracts for support services are typically for terms of one year or less. The aggregate amount of contract performance obligation as of September 30, 2022 and December 31, 2021 that the Company expects to recognize over the next year is $ 5,101 6,486 The Company is under no obligation and is not in the practice of providing customers with returns, rebates, discounts, or refunds and has not in an amount material to the financial statements. The Company, accordingly, does not recognize these obligations at the time of revenue recognition. The Company may receive consideration from customers who enter into support agreements in the future for incremental services provided to such customers. Those services are delivered as of a point in time when the customer requests the service. Future consideration as described is excluded from the transaction price calculated for support agreement performance obligations. The Company has applied the practical expedient that permits the Company to recognize revenue without regard to significant financing components based on the Company’s expectations about the transfer of services and the receipt of payment from customers. The effect of this practical expedient is not material to the Company’s financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE D – PROPERTY AND EQUIPMENT Property and equipment consist of the following: Schedule of Property and Equipment September 30, December 31, 2022 2021 Telecommunication equipment and computers $ 299,943 $ 299,095 Vehicle 23,805 23,805 Office furniture and fixtures 9,325 9,325 Less: accumulated depreciation (252,743 ) (216,308 ) $ 80,330 $ 115,917 Depreciation expense for the nine months ended September 30, 2022 and September 30, 2021 was $ 36,435 46,932 12,046 12,351

DEBT

DEBT	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
DEBT	NOTE E – DEBT The Company’s debt consists of the following: Schedule of debt September 30, December 31, 2022 2021 Various unsecured promissory notes payable due to a shareholder and affiliate of a director of the Company, all carry simple interest of 7% per annum, due at various times between February 2023 and November 2023 $ 300,000 $ 250,000 Unsecured promissory note payable due to an investor, carries simple interest of 9.5% per annum, due December 31, 2023 50,000 – Notes payable to a financial institution, interest rates of 8.75% per annum, with the equipment purchased pledged as collateral and varying due dates through November 2024 58,031 83,158 Unsecured promissory note payable due to a director of the Company, simple interest rate of 7% per annum, due August 2023, net of unamortized debt discount of $19,001 155,999 – Various unsecured promissory notes payable due to a director of the Company, all carry simple interest of 7% per annum, due at various times between March 2023 and August 2023 200,000 – Unsecured promissory note payable due to the president of the Company, carries simple interest of 5% per annum, due October 2023 10,000 10,000 Unsecured promissory note payable to the president of the Company, carries simple interest of 7% per annum, due March 2023 25,000 – Secured convertible promissory notes due to various investors, all carry simple interest of 9.50% and are due on December 31, 2023 310,000 – $625,000 7% unsecured note payable due to a director of the Company in February 2023 625,000 625,000 Total Debt, net of unamortized discount $ 1,734,030 $ 968,158 In February 2020, we issued a note in the amount of $ 625,000 7 62,500 80,053 0 9,910 0 38,048 February 13, 2022 On June 18, 2021, Eagle Rock Investments LLC (“ERI”), a shareholder and affiliate of Christopher Stuart, a director of the Company, advanced funds in the amount of $ 100,000 7 February 10, 2023 In August and September 2021, ERI loaned a total of $ 150,000 100,000 50,000 7 February 10, 2023 March 30, 2023 In October 2021, the president of the Company loaned $ 10,000 5 October 21, 2023 In February 2022, the Company commenced a private placement pursuant to Rule 506(b) of Regulation D promulgated under Section 4(a)(2) of the Securities Act of 1933, as amended, of a unit (“Unit”) consisting of a $175,000 7% promissory note with a maturity date of August 31, 2023 17,500 5.00 175,000 32,573 5,429 13,572 On April 14, 2022, Christopher Stuart, a director of the Company, loaned the Company $ 100,000 7 August 31, 2023 On June 10, 2022, ERI loaned the Company $ 50,000 7 November 30, 2023 In June 2022, we commenced an offering of up to $ 25,000,000 310,000 In July 2022, the Company borrowed $ 50,000 9.5 December 31, 2023 In September 2022, the president of the Company loaned the Company $ 25,000 7 March 30, 2023 In September 2022, Christopher Stuart, a director of the Company, loaned the Company $ 100,000 7 March 30, 2023 On September 30, 2022, we extended our Note offering to October 30, 2022. See Note M regarding the further extension of our Note offering. The total future payments regarding debt are as follows: Schedule of long term debt maturities September 30, 2023 $ 1,314,239 2024 436,491 2025 2,301 Total future payments 1,753,031 Less Debt Discount: $ (19,001 ) Total Debt, net of unamortized discount $ 1,734,030

REPURCHASE AGREEMENT

REPURCHASE AGREEMENT	9 Months Ended
	Sep. 30, 2022
Repurchase Agreement
REPURCHASE AGREEMENT	NOTE F – REPURCHASE AGREEMENT In April 2020, we entered into a Repurchase and General Release Agreement with one shareholder pursuant to which we promised to pay the amount of $200,000 due on December 31, 2020. The agreement stated that the Company was to make $10,000 monthly installments with the balance payable on the maturity date. The agreement contains a feature that allows the Company to extend the maturity date of the amount payable to March 31, 2021 in the Company’s sole discretion, and if the Company exercises this option, the $10,000 monthly installments will continue until the extended maturity date on which date the remaining balance will be due. During the quarter ended December 31, 2020, the Company extended the maturity date under the terms of the agreement to March 2021. The Company made payments in the amount of $80,000 during the period of April 2020 thru November 2020, however, the shareholder has not returned the shares so they may be canceled. As the shares had not been returned, the Company is not obligated per the agreement to pay any monies and the $80,000 was paid in good faith that the shares would be returned. The Company is pursuing action against the shareholder to get the shares returned or get the monies paid returned. Until such time, the $ 80,000

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases
LEASES	NOTE G – LEASES The Company leases facilities and office equipment under various operating leases, which generally are expected to be renewed or replaced by other leases. For the three-month periods ended September 30, 2022 and 2021, operating lease expense totaled $ 20,692 25,710 62,742 83,888 The weighted average remaining lease term is 1.21 5.5 Future minimum lease payments as of September 30, 2022 are as follows: Schedule of Future Minimum Lease Payments September 30, 2023 $ 12,815 September 30, 2024 3,195 Total minimum lease payments 16,010 Less: imputed interest (628 ) Present value of minimum lease payments $ 15,382 Less: current portion of lease obligation 12,276 Long-term lease obligation $ 3,106

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2022
Warrants
WARRANTS	NOTE H – WARRANTS The Company has common stock purchase warrants outstanding at September 30, 2022 to purchase 2,376,933 2,000,000 1.00 92,500 2.50 244,433 5.00 40,000 5.00 To calculate the fair value of stock warrants at the date of grant, we use the Black-Scholes option pricing model. The volatility used is based on historical volatilities of selected peer group companies. Management estimated the fair value of the underlying common stock by utilizing the discounted cash flow method and the prior transaction method approaches and determined a fair value of $5.08. Management estimates the average volatility considering current and future expected market conditions. The risk-free interest rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. Each issuance is individually valued according to this procedure as of the date of issue with maturity dates between December 31, 2022 and December 31, 2024, volatility estimates between 37% to 67% and risk-free rates 0.58% to 1.8% in the period. In January 2022, the Company issued 40,000 40,000 250,000 31,282 8,039 22,970 7 During February 2022, a total of 5,000 5,000 25,000 In July 2022, the Company entered into a rescission agreement (the “Rescission Agreement”) with a consultant in order to rescind and terminate that certain consulting agreement by and between the Company and the consultant, dated October 1, 2021 (the “Consulting Agreement”). Pursuant to the Consulting Agreement, the Company issued 329,503 1.00 5,000 25,000 127,000 The following is a summary of activity and outstanding common stock warrants: Schedule of warrant activity # of Warrants Balance, December 31, 2021 2,653,936 Warrants granted 57,500 Warrants exercised (5,000 ) Warrants expired or cancelled (329,503 ) Balance, September 30, 2022 2,376,933 Exercisable, September 30, 2022 2,376,933 As of September 30, 2022, the outstanding and exercisable warrants have a weighted average remaining term of 0.27 years and 0.27

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE I – STOCKHOLDERS’ EQUITY During the fourth quarter of 2021, the Company issued stock at a value of $ 140,970 140,970 During the first quarter of 2022, the Company issued a total of 5,000 5,000 25,000 During the third quarter of 2022, the Company issued 25,000 The shares were valued at $5.08 per share for a total of $ 127,000 During the third quarter of 2022, the Company issued 119,000 560,000 Effective April 22, 2022, 2,280,000 2,280,000 Effective April 22, 2022, 2,811,000 2,811,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE J – RELATED PARTY TRANSACTIONS The Company has an account payable balance owed to Richardson & Associates in the amount of $ 246,722 186,424 60,298 106,870 In 2021, ERI loaned the Company a total of $ 250,000 250,000 7 100,000 100,000 50,000 30,000 5.00 30,000 In January 2022, the Company issued 40,000 40,000 250,000 In June 2022, ERI loaned the Company an additional $ 50,000 November 30, 2023 In February 2020, Christopher Stuart, a director of the Company, purchased 12.5 units, each unit consisting of $ 50,000 5.00 8,750 8,750 In February 2022, Mr. Stuart purchased the Unit offered by the Company in its private placement pursuant to Rule 506(b) of Regulation D promulgated under Section 4(a)(2) of the Securities Act of 1933, as amended, commenced by the Company in February 2022. See Note E for a description of the Unit. In April 2022, Mr. Stuart loaned the Company $ 100,000 7 August 31, 2023 In October 2021, the president of the Company loaned $ 10,000 5 October 21, 2023 In September 2022, the president of the Company loaned the Company $ 25,000 7 March 30, 2023 In September 2022, Christopher Stuart, a director of the Company, loaned the Company $ 100,000 7 March 30, 2023

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	NOTE K – CUSTOMER CONCENTRATIONS The Company derived $ 308,520 81 272,843 70 68,642 18

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE L – COMMITMENTS AND CONTINGENCIES We are party to various legal proceedings arising in the ordinary course of business. We are not currently a party to any legal proceedings that management believes could have a material adverse effect on our financial statements. The other payable of $ 335,000 See Note C in regards to commitments related to contracts with customers.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE M – SUBSEQUENT EVENTS In October 2022, the president of the Company entered into an agreement, as amended in November 2022, to exchange 1,000 shares of the Company’s Series C Preferred Stock owned by him for 3,000,000 shares of the Company’s common stock. The exchange will close on the earlier of the effective date of the initial public offering of the Company’s common stock on the NASDAQ Capital Markets or October 6, 2025. In October 2022, we entered into an exchange agreement (the “Stuart Agreement”) with Christopher Stuart, a director of the Company, pursuant to which Mr. Stuart exchanged $385,658 of promissory notes ($375,000 principal and $10,658 accrued but unpaid interest) for a convertible promissory in the principal amount of $385,658 (the “New Stuart Note”) bearing interest at a rate of 9.5% per annum, due and payable on or before December 31, 2023. If Wytec’s common stock is listed on the NASDAQ Capital Markets on or before the maturity date, the New Stuart Note will automatically be converted into shares of Wytec’s common stock at a rate equal to the price per share in the public offering. If the New Stuart Note has not otherwise been automatically converted into shares of Wytec’s common stock, Mr. Stuart will have the option, on or before the maturity date, to convert all or a portion of the outstanding New Stuart Note into shares of Wytec’s common stock at a rate equal to $5.00 per share and, immediately upon the conversion, Stuart will be issued a number of new warrants from Wytec equal to the dollar amount of the conversion divided by $5.00 (the “Warrants”). The Warrants will be exercisable until December 31, 2023 at an exercise price equal to the greater of (i) five dollars ($5.00) or (ii) eighty-five percent (85%) of the 10-day moving average of Wytec’s public trading price if Wytec’s securities are trading on a public securities trading market. In October 2022, we entered into an exchange agreement (the “ERI Agreement”) with ERI, pursuant to which ERI exchanged $320,242 of promissory notes ($300,000 principal and $20,242 accrued but unpaid interest) for a convertible promissory in the principal amount of $320,242 (the “New ERI Note”) bearing interest at a rate of 9.5% per annum, due and payable on or before December 31, 2023. If Wytec’s common stock is listed on the NASDAQ Capital Markets on or before the maturity date, the New ERI Note will automatically be converted into shares of Wytec’s common stock at a rate equal to the price per share in the public offering. If the New ERI Note has not otherwise been automatically converted into shares of Wytec’s common stock, ERI will have the option, on or before the maturity date, to convert all or a portion of the outstanding New ERI Note into shares of Wytec’s common stock at a rate equal to $5.00 per share and, immediately upon the conversion, ERI will be issued a number of new Warrants from Wytec equal to the dollar amount of the conversion divided by $5.00. On October 30, 2022, we extended our Note offering to January 28, 2023. See Note E for a description of the Notes and the offering. In November 2022, we borrowed $30,000 from a lender pursuant to an unsecured convertible promissory note. The promissory note bears simple interest at a rate of 9.5% per annum and matures on December 31, 2023. The maturity date of the promissory note may be extended by an additional six months in our sole discretion up to two times. The lender will have the right to elect at any time until the maturity date, but no later than two (2) business days after the effective date of the initial public offering (“IPO”) of our common stock, to convert all or any portion of the outstanding principal and accrued interest on this promissory note into such number of fully paid and nonassessable shares of our common stock as is determined by dividing the dollar amount of the conversion by the initial IPO price per share of our common stock.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
Description of Business	Description of Business
Basis of Accounting	Basis of Accounting
Revenue and Cost Recognition	Revenue and Cost Recognition The Company earns revenues from contracts with customers for (i) sales and installation of cellular enhancement equipment and (ii) support agreements. Revenue from the sale and installation of cellular enhancement equipment is recognized either when the installation is completed or as the Company installs the cellular enhancement equipment, depending on the complexity of the system, such as the degree of customization of the equipment being installed, and the agreement with the customer. The less complex systems installed by the Company where management believes the installed equipment has an alternative use, due to the standard nature of the equipment sourced from our vendors that can be used in other projects, revenue from such contacts is recognized for completed installations upon customer acceptance. This assessment, at contract inception, is a management judgment based on the combination of equipment ordered, the services performed and whether or not material effort, within the context of the contract, would be required to rework the equipment for another project, and the term and terms of the contract with the customer. For example, such contracts are usually completed within 30-45 days. In larger more complex projects where the Company is creating an asset for the customer with no alternative use and has an enforceable right to payment for performance prior to contract completion, we recognize revenue utilizing the percentage of completion method. This method measures completion based on management’s estimate of total costs to complete each contract because management considers total costs to be the best available measure of progress on the contract. Support agreements entered into with customers are generally for a period of one year, during which the Company stands ready to provide service and support for installed systems at the customer site. Support agreement amounts are billed in advance to the customer, as agreed in the contract, and recorded as a contract liability. During the period, the Company provides unspecified firmware upgrades to installed client equipment as they are available. Management estimates that straight line recognition of revenue over the period of the support agreement contract is a faithful representation of the pattern of delivery on the Company’s obligation under these agreements. Sales tax is recorded on a net basis and excluded from revenue.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts No
Operating Leases Right-of-use Assets and Operating Lease Obligations	Operating Leases Right-of-use Assets and Operating Lease Obligations
Stock Based Compensation	Stock Based Compensation The fair value of the Company’s equity is approved by the Company’s Board of Directors as of the date stock-based awards are granted. In estimating the fair value of our stock, the Company uses a third-party valuation specialist and considers methodologies and factors it believes are material to the valuation process, including the prior transaction method and the discounted cash flow method of equity valuation. The Company believes the combination of these methodologies and factors provides an appropriate estimate of the expected fair value of the Company and reflects the best estimate of the fair value of the Company’s common stock at each grant date.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity).

REVENUE AND ACCOUNTS RECEIVAB_2

REVENUE AND ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of revenue	Schedule of disaggregation of revenue For the Three Month Period Ended For the Nine Month Period Ended September 30, September 30, September 30, September 30, 2022 2021 2022 2021 Point in Time $ 169,705 $ 69,988 $ 369,804 $ 366,773 Over Time 5,433 8,011 12,570 25,602 $ 175,138 $ 77,999 $ 382,374 $ 392,375
Schedule of Contract Assets and Liabilities	Schedule of Contract Assets and Liabilities September 30, December 31, 2022 2021 Contract Liability $ (5,101 ) $ (6,486 ) $ (5,101 ) $ (6,486 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment September 30, December 31, 2022 2021 Telecommunication equipment and computers $ 299,943 $ 299,095 Vehicle 23,805 23,805 Office furniture and fixtures 9,325 9,325 Less: accumulated depreciation (252,743 ) (216,308 ) $ 80,330 $ 115,917

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of debt	Schedule of debt September 30, December 31, 2022 2021 Various unsecured promissory notes payable due to a shareholder and affiliate of a director of the Company, all carry simple interest of 7% per annum, due at various times between February 2023 and November 2023 $ 300,000 $ 250,000 Unsecured promissory note payable due to an investor, carries simple interest of 9.5% per annum, due December 31, 2023 50,000 – Notes payable to a financial institution, interest rates of 8.75% per annum, with the equipment purchased pledged as collateral and varying due dates through November 2024 58,031 83,158 Unsecured promissory note payable due to a director of the Company, simple interest rate of 7% per annum, due August 2023, net of unamortized debt discount of $19,001 155,999 – Various unsecured promissory notes payable due to a director of the Company, all carry simple interest of 7% per annum, due at various times between March 2023 and August 2023 200,000 – Unsecured promissory note payable due to the president of the Company, carries simple interest of 5% per annum, due October 2023 10,000 10,000 Unsecured promissory note payable to the president of the Company, carries simple interest of 7% per annum, due March 2023 25,000 – Secured convertible promissory notes due to various investors, all carry simple interest of 9.50% and are due on December 31, 2023 310,000 – $625,000 7% unsecured note payable due to a director of the Company in February 2023 625,000 625,000 Total Debt, net of unamortized discount $ 1,734,030 $ 968,158
Schedule of long term debt maturities	Schedule of long term debt maturities September 30, 2023 $ 1,314,239 2024 436,491 2025 2,301 Total future payments 1,753,031 Less Debt Discount: $ (19,001 ) Total Debt, net of unamortized discount $ 1,734,030

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Leases
Schedule of Future Minimum Lease Payments	Schedule of Future Minimum Lease Payments September 30, 2023 $ 12,815 September 30, 2024 3,195 Total minimum lease payments 16,010 Less: imputed interest (628 ) Present value of minimum lease payments $ 15,382 Less: current portion of lease obligation 12,276 Long-term lease obligation $ 3,106

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2022
Warrants
Schedule of warrant activity	Schedule of warrant activity # of Warrants Balance, December 31, 2021 2,653,936 Warrants granted 57,500 Warrants exercised (5,000 ) Warrants expired or cancelled (329,503 ) Balance, September 30, 2022 2,376,933 Exercisable, September 30, 2022 2,376,933

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 27,309,735	$ 25,716,546

REVENUE AND ACCOUNTS RECEIVAB_3

REVENUE AND ACCOUNTS RECEIVABLE (Details - Disaggregation of Revenue) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue	$ 175,138	$ 77,999	$ 382,374	$ 392,375
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	169,705	69,988	369,804	366,773
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 5,433	$ 8,011	$ 12,570	$ 25,602

REVENUE AND ACCOUNTS RECEIVAB_4

REVENUE AND ACCOUNTS RECEIVABLE (Details - Contract Assets and Liabilities) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Contract Liability	$ (5,101)	$ (6,486)
Total	$ (5,101)	$ (6,486)

REVENUE AND ACCOUNTS RECEIVAB_5

REVENUE AND ACCOUNTS RECEIVABLE (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Contract performance obligation			$ 5,101		$ 6,486
Cel Fi And Network Systems [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 169,705	$ 69,988	369,804	$ 366,773
Equipment Sales [Member]
Disaggregation of Revenue [Line Items]
Revenues	140,015	57,708	303,952	306,619
Installation And Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	29,690	12,280	65,852	60,154
Network And Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 5,433	$ 8,011	$ 12,570	$ 25,602

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (252,743)	$ (216,308)
Property and equipment, net	80,330	115,917
Telecommunication Equipment And Computers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	299,943	299,095
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	23,805	23,805
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 9,325	$ 9,325

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 12,046	$ 12,351	$ 36,435	$ 46,932

DEBT (Details - Debt)

DEBT (Details - Debt) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Debt outstanding	$ 1,734,030	$ 968,158
Unsecured Note Payable 1 [Member]
Short-Term Debt [Line Items]
Debt outstanding	300,000	250,000
Unsecured Note Payable 2 [Member]
Short-Term Debt [Line Items]
Debt outstanding	50,000	0
Unsecured Note Payable 3 [Member]
Short-Term Debt [Line Items]
Debt outstanding	58,031	83,158
Promissory Note Payable [Member]
Short-Term Debt [Line Items]
Debt outstanding	155,999	0
Unsecured Note Payable 4 [Member]
Short-Term Debt [Line Items]
Debt outstanding	200,000	0
Unsecured Note Payable 5 [Member]
Short-Term Debt [Line Items]
Debt outstanding	10,000	10,000
Unsecured Note Payable 6 [Member]
Short-Term Debt [Line Items]
Debt outstanding	25,000	0
Secured Promissory Note Payable [Member]
Short-Term Debt [Line Items]
Debt outstanding	310,000	0
Unsecured Note Payable 7 [Member]
Short-Term Debt [Line Items]
Debt outstanding	$ 625,000	$ 625,000

DEBT (Details - Debt maturity)

DEBT (Details - Debt maturity)	Sep. 30, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 1,314,239
2024	436,491
2025	2,301
Total future payments	1,753,031
Less Debt Discount:	(19,001)
Total Debt, net of unamortized discount	$ 1,734,030

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Jun. 10, 2022

Apr. 14, 2022

Sep. 30, 2022

Jul. 31, 2022

Feb. 28, 2022

Oct. 31, 2021

Sep. 30, 2021

Aug. 31, 2021

Jun. 18, 2021

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

Jun. 30, 2022

Feb. 29, 2020

Debt Instrument [Line Items]

Debt stated interest rate

7%

7%

7%

Maturity date

Aug. 31, 2023

Payments for Repurchase of Warrants

$ 17,500

Exercise price

$ 5

Debt Instrument, Unamortized Discount

$ 32,573

Amortization of debt discount

$ 5,429

$ 13,572

$ 38,048

Unsecured Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

7%

7%

7%

9.50%

7%

7%

Maturity date

Nov. 30, 2023

Aug. 31, 2023

Dec. 31, 2023

Mar. 30, 2023

Loan amount

$ 50,000

$ 100,000

$ 25,000

$ 50,000

Unsecured Promissory Note 1 [Member]

Debt Instrument [Line Items]

Debt stated interest rate

7%

7%

7%

Maturity date

Mar. 30, 2023

Loan amount

$ 100,000

Warrant [Member]

Debt Instrument [Line Items]

Purchase price

175,000

Feb 2020 Note [Member]

Debt Instrument [Line Items]

Debt face amount

$ 625,000

Debt stated interest rate

7%

Warrants issued with debt, shares

62,500

Warrants issued with debt, value

$ 80,053

Amortization of the debt discount

$ 0

$ 9,910

0

$ 38,048

Maturity date

Feb. 13, 2022

Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

5%

7%

Maturity date

Oct. 21, 2023

Mar. 30, 2023

Feb. 10, 2023

Advanced

$ 100,000

Loan amount

$ 10,000

First Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

7%

Maturity date

Feb. 10, 2023

Advanced

$ 100,000

Loan amount

$ 150,000

Second Promissory Note [Member]

Debt Instrument [Line Items]

Debt stated interest rate

7%

7%

7%

Advanced

$ 50,000

$ 50,000

$ 50,000

Loan amount

$ 150,000

Secured Convertible Promissory Notes [Member]

Debt Instrument [Line Items]

Convertible promissory notes

$ 25,000,000

Notes Payable [Member]

Debt Instrument [Line Items]

Issuance of debt

$ 310,000

REPURCHASE AGREEMENT (Details N

REPURCHASE AGREEMENT (Details Narrative)	9 Months Ended
	Sep. 30, 2022 USD ($)
Repurchase Agreement
Adjustments to additional paid in capital	$ 80,000

LEASES (Details)

LEASES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Leases
September 30, 2023	$ 12,815
September 30, 2024	3,195
Total minimum lease payments	16,010
Less: imputed interest	(628)
Present value of minimum lease payments	15,382
Less: current portion of lease obligation	12,276	$ 11,781
Long-term lease obligation	$ 3,106	$ 12,375

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases
Operating lease expense	$ 20,692	$ 25,710	$ 62,742	$ 83,888
Operating lease weighted average remaining lease term	1 year 2 months 15 days		1 year 2 months 15 days
Weighted average discount rate	5.50%		5.50%

WARRANTS (Details)

WARRANTS (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2022 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding, beginning balance	2,653,936
Number of warrants granted	57,500
Number of warrants exercised	(5,000)
Number of warrants expired	(329,503)
Number of warrants outstanding, ending balance	2,376,933
Number of warrants exercisable	2,376,933

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended			9 Months Ended
	Jul. 31, 2022	Feb. 28, 2022	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jan. 31, 2022	Dec. 31, 2021
Purchase of warrants								40,000
Long-Term Line of Credit								$ 250,000
Issuance of warrants to gain access to to line of credit						$ 31,282
Amortization of debt issuance costs			$ 8,039			$ 22,970	$ 0
Line of credit interest rate						7%
Consulting services			$ 127,000	$ 2,000
One Investors [Member]
Proceeds from excercise price		$ 25,000
Warrant [Member]
Warrants outstanding			2,376,933			2,376,933			2,653,936
Warrants exercisable			2,376,933			2,376,933
Warrant Exercise price	$ 1
Long-Term Line of Credit								$ 250,000
Consulting services	$ 5,000
Number of shares issued	25,000		25,000
Number of value issued	$ 127,000		$ 127,000
Weighted average remaining contractual term						3 months 7 days
Warrant [Member] | Price 1 [Member]
Warrants exercisable			2,000,000			2,000,000
Warrant Exercise price			$ 1			$ 1
Warrant [Member] | Price 2 [Member]
Warrants exercisable			92,500			92,500
Warrant Exercise price			$ 2.50			$ 2.50
Warrant [Member] | Price 3 [Member]
Warrants exercisable			244,433			244,433
Warrant Exercise price			$ 5			$ 5
Warrant [Member] | Price 5plus [Member]
Warrants exercisable			40,000			40,000
Warrant Exercise price			$ 5			$ 5
Warrant [Member]
Warrants outstanding			2,376,933			2,376,933
Shares issued	329,503							40,000
Common Stock [Member]
Warrants exercised		5,000			29,006
Consulting services			$ 25	$ 1
Common Stock [Member] | One Investors [Member]
Warrants exercised		5,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Jul. 31, 2022	Apr. 22, 2022	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Class of Stock [Line Items]
Stock subscription receivable			$ 0		$ 0		$ 140,970
Cash proceeds				$ 140,970	0	$ 273,750
Proceeds from warrants exercised				$ 25,000	$ 25,000	$ 221,030
Common Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued			119,000
Exchange of value			$ 560,000
Warrant [Member]
Class of Stock [Line Items]
Number of shares issued	25,000		25,000
Number of value issued	$ 127,000		$ 127,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Stock converted to shares				5,000
Common Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued				5,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued		2,280,000
Series A Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock converted to shares		2,280,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Issued		2,811,000
Series B Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Stock converted to shares		2,811,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Jun. 30, 2022

Apr. 30, 2022

Feb. 28, 2022

Jan. 31, 2022

Oct. 31, 2021

Sep. 30, 2021

Jun. 18, 2021

Feb. 28, 2020

Mar. 31, 2022

Sep. 30, 2022

Sep. 30, 2021

Mar. 30, 2023

Feb. 25, 2023

Feb. 10, 2023

Jul. 31, 2022

Dec. 31, 2021

Related Party Transaction [Line Items]

Accounts payable - related parties

$ 246,722

$ 186,424

Line of credit

$ 250,000

Debt instrument, interest rate

7%

Maturity date

Aug. 31, 2023

Payments for repurchase of warrants

$ 17,500

Conversion rate

$ 5

Unsecured Promissory Note [Member]

Related Party Transaction [Line Items]

Loan amount

$ 25,000

Maturity date

Mar. 30, 2023

Interest rate

7%

Unsecured Promissory Note [Member] | ERI [Member]

Related Party Transaction [Line Items]

Loan amount

$ 50,000

Maturity date

Nov. 30, 2023

Unsecured Promissory Note [Member] | Mr.Stuart [Member]

Related Party Transaction [Line Items]

Loan amount

$ 100,000

$ 100,000

Maturity date

Aug. 31, 2023

Mar. 30, 2023

Interest rate

7%

7%

Promissory Note [Member]

Related Party Transaction [Line Items]

Loan amount

$ 10,000

Debt instrument, interest rate

5%

7%

Maturity date

Oct. 21, 2023

Mar. 30, 2023

Feb. 10, 2023

Interest rate

5%

Warrant [Member]

Related Party Transaction [Line Items]

Line of credit

$ 250,000

Warrants exercise price

$ 1

Exercised of shares

5,000

Warrant [Member]

Related Party Transaction [Line Items]

Warrants issued

40,000

Warrants purchase

40,000

Common Stock [Member]

Related Party Transaction [Line Items]

Conversion of stock shares issued

5,000

Richardson And Associates [Member]

Related Party Transaction [Line Items]

Accounts payable - related parties

$ 246,722

$ 186,424

Related party expenses

60,298

$ 106,870

Eagle Rock Investments [Member]

Related Party Transaction [Line Items]

Loan amount

250,000

Line of credit

$ 250,000

Exercised of common stock

30,000

Warrants exercise price

$ 5

Eagle Rock Investments [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Conversion of stock shares issued

30,000

Eagle Rock Investments [Member] | Forecast [Member]

Related Party Transaction [Line Items]

Long-term Debt

$ 50,000

$ 100,000

$ 100,000

Christopher Stuart [Member]

Related Party Transaction [Line Items]

Payments for repurchase of warrants

$ 50,000

Exercised of shares

8,750

Christopher Stuart [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Exercised of shares

8,750

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Concentration Risk [Line Items]
Revenues	$ 175,138	$ 77,999	$ 382,374	$ 392,375
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk [Line Items]
Revenues			$ 308,520	$ 272,843
Concentration risk percentage			81%	70%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Additional Customer [Member]
Concentration Risk [Line Items]
Revenues			$ 68,642
Concentration risk percentage			18%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Deferred revenue	$ 335,000