Strategic Environmental & Energy Resources (SENR) 10-Q 19 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - $ / shares	6 Months Ended
	Jun. 30, 2024	Aug. 15, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-54987
Entity Registrant Name	Strategic Environmental & Energy Resources, Inc.
Entity Central Index Key	0001576197
Entity Tax Identification Number	02-0565834
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	370 Interlocken Blvd
Entity Address, Address Line Two	Suite 680
Entity Address, City or Town	Broomfield
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80021
City Area Code	303
Local Phone Number	277-1625
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		65,088,575
Entity Listing, Par Value Per Share	$ 0.001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023	[1]
Current Assets
Cash and cash equivalents	$ 64,300	$ 57,900
Accounts receivable, net of allowance for credit losses of $24,200 and $24,200, respectively	430,800	340,800
Inventory	2,100	16,800
Contract assets	13,900	17,000
Prepaid expenses and other current assets	270,200	81,400
Assets held for sale		54,300
Total Current Assets	781,300	568,200
Property and equipment, net	49,800	33,600
Intangible Assets, net	16,300	17,900
Right of use assets	159,700	191,300
Other assets	40,000	40,000
TOTAL ASSETS	1,047,100	851,000
Current Liabilities
Accounts payable	1,146,000	816,600
Accrued liabilities	4,239,800	3,759,300
Contract liabilities	674,200	829,800
Deferred revenue	285,200	43,300
Customer deposits		26,800
Short term notes	4,641,800	4,243,100
Short term notes and accrued interest - related party	205,800	201,400
Convertible notes	1,605,000	1,605,000
Current portion of long-term debt and finance lease obligations	509,100	509,800
Current portion of lease liabilities	72,500	72,500
Liabilities held for sale	34,500	42,900
Total Current Liabilities	13,413,900	12,150,500
Lease liabilities net of current portion	110,500	145,100
Long term debt	1,840,300	1,843,900
Total Liabilities	15,364,700	14,139,500
Commitments and contingencies
Stockholders’ deficit
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued
Common stock; $.001 par value; 70,000,000 shares authorized; 65,088,575 shares issued, issuable* and outstanding June 30, 2024 and December 31, 2023	65,100	65,100
Common stock issuable	25,000	25,000
Additional paid-in capital	22,973,800	22,973,800
Stock Subscription receivable	(25,000)	(25,000)
Accumulated deficit	(35,404,700)	(34,377,900)
Total stockholders’ deficit	(12,365,800)	(11,339,000)
Non-controlling interest	(1,951,800)	(1,949,500)
Total Deficit	(14,317,600)	(13,288,500)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 1,047,100	$ 851,000
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)		Jun. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Allowance for credit losses		$ 24,200	$ 24,200
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, shares authorized		5,000,000	5,000,000
Preferred stock, shares issued		0	0
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares authorized		70,000,000	70,000,000
Common stock, shares issued		65,088,575	65,088,575
Common stock, shares issuable	[1]	65,088,575	65,088,575
Common stock, shares outstanding		65,088,575	65,088,575
Note Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, shares issuable		2,785,000	2,785,000
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue:
Total revenue	$ 761,900	$ 731,200	$ 1,751,700	$ 1,284,400
Operating expenses:
Products costs	565,100	494,900	1,280,400	983,900
General and administrative expenses	332,000	322,800	538,200	658,100
Salaries and related expenses	344,100	300,100	667,300	608,600
Total operating expenses	1,241,200	1,117,800	2,485,900	2,250,600
Loss from operations	(479,300)	(386,600)	(734,200)	(966,200)
Other income (expense):
Interest expense	(226,900)	(225,600)	(448,800)	(431,600)
Other income (expense)	30,200	(600)	150,300	20,100
Total non-operating expense, net	(196,700)	(226,200)	(298,500)	(411,500)
Loss from continuing operations	(676,000)	(612,800)	(1,032,700)	(1,377,700)
Income (loss) from discontinued operations, net of tax		172,000	3,700	160,300
Net Loss	(676,000)	(440,800)	(1,029,000)	(1,217,400)
Less: Net income (loss) attributable to non-controlling interest	(1,400)	(2,100)	(2,300)	700
Net Loss attributable to SEER common stockholders	$ (674,600)	$ (438,700)	$ (1,026,700)	$ (1,218,100)
Basic earnings per share attributable to SEER common stockholders
Loss from continuing operations, per share	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Income from discontinued operations, per share	0	0	0	0
Net Loss per share, basic	(0.01)	(0.01)	(0.02)	(0.02)
Fully diluted earnings per share attributable to SEER common stockholders
Loss from continuing operations, per share	(0.01)	(0.01)	(0.02)	(0.02)
Income from discontinued operations, per share	0	0	0	0
Net Loss per share, basic	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted average shares outstanding – basic	65,088,575	65,088,575	65,088,575	65,088,575
Weighted average shares outstanding – diluted	65,088,575	65,088,575	65,088,575	65,088,575
Product [Member]
Revenue:
Total revenue	$ 761,900	$ 731,200	$ 1,751,700	$ 1,284,400
Solid Waste [Member]
Revenue:
Total revenue

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscribed [Member]	Stock Subscription Receivable [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balances at Dec. 31, 2022		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (32,005,100)	$ (1,941,800)	$ (10,908,000)
Balances, shares at Dec. 31, 2022		65,088,600
Net income (loss)						(779,400)	2,800	(776,600)
Balances at Mar. 31, 2023		$ 65,100	22,973,800	25,000	(25,000)	(32,784,500)	(1,939,000)	(11,684,600)
Balances, shares at Mar. 31, 2023		65,088,600
Balances at Dec. 31, 2022		$ 65,100	22,973,800	25,000	(25,000)	(32,005,100)	(1,941,800)	(10,908,000)
Balances, shares at Dec. 31, 2022		65,088,600
Net income (loss)								(1,217,400)
Balances at Jun. 30, 2023		$ 65,100	22,973,800	25,000	(25,000)	(33,223,200)	(1,941,100)	(12,125,400)
Balances, shares at Jun. 30, 2023		65,088,600
Balances at Mar. 31, 2023		$ 65,100	22,973,800	25,000	(25,000)	(32,784,500)	(1,939,000)	(11,684,600)
Balances, shares at Mar. 31, 2023		65,088,600
Net income (loss)						(438,700)	(2,100)	(440,800)
Balances at Jun. 30, 2023		$ 65,100	22,973,800	25,000	(25,000)	(33,223,200)	(1,941,100)	(12,125,400)
Balances, shares at Jun. 30, 2023		65,088,600
Balances at Dec. 31, 2023		$ 65,100	22,973,800	25,000	(25,000)	(34,377,900)	(1,949,500)	(13,288,500)	[1]
Balances, shares at Dec. 31, 2023		65,088,600
Net income (loss)						(352,200)	(900)	(353,100)
Balances at Mar. 31, 2024		$ 65,100	22,973,800	25,000	(25,000)	(34,730,100)	(1,950,400)	(13,641,600)
Balances, shares at Mar. 31, 2024		65,088,600
Balances at Dec. 31, 2023		$ 65,100	22,973,800	25,000	(25,000)	(34,377,900)	(1,949,500)	(13,288,500)	[1]
Balances, shares at Dec. 31, 2023		65,088,600
Net income (loss)								(1,029,000)
Balances at Jun. 30, 2024		$ 65,100	22,973,800	25,000	(25,000)	(35,404,700)	(1,951,800)	(14,317,600)
Balances, shares at Jun. 30, 2024		65,088,600
Balances at Mar. 31, 2024		$ 65,100	22,973,800	25,000	(25,000)	(34,730,100)	(1,950,400)	(13,641,600)
Balances, shares at Mar. 31, 2024		65,088,600
Net income (loss)						(674,600)	(1,400)	(676,000)
Balances at Jun. 30, 2024		$ 65,100	$ 22,973,800	$ 25,000	$ (25,000)	$ (35,404,700)	$ (1,951,800)	$ (14,317,600)
Balances, shares at Jun. 30, 2024		65,088,600
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Loss from continuing operations	$ (1,032,700)	$ (1,377,700)
Income (loss) from discontinued operations	3,700	160,300
Net Loss	(1,029,000)	(1,217,400)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	7,600	11,200
Gain on sale of fixed assets	(5,300)
Gain on assets held for sale	500	(175,600)
Changes in operating assets and liabilities:
Accounts receivable	(90,000)	104,200
Contract assets	3,100	64,700
Inventory	14,700	(7,300)
Prepaid expenses and other assets	(119,900)	66,800
Accounts payable, accrued liabilities, and customer deposits	829,300	204,200
Contract liabilities	(155,600)	(23,000)
Deferred revenue	241,900	13,900
Assets and liabilities held for sale	(42,900)	(26,700)
Net cash used in operating activities	(345,600)	(985,000)
Cash flows from investing activities:
Purchase of property and equipment	(22,700)
Proceeds from the sale of fixed assets held for sale	59,500	338,500
Net cash (used) provided by investing activities	36,800	338,500
Cash flows from financing activities:
Payments of notes and lease payable	(64,800)	(171,300)
Proceeds from short-term and long-term debt	380,000	850,000
Net cash provided by financing activities	315,200	678,700
Net increase (decrease) in cash	6,400	32,200
Cash at the beginning of period	57,900	21,500
Cash at the end of period	64,300	53,700
Supplemental disclosures of cash flow information:
Cash paid for interest	11,900	22,200
Financing of prepaid insurance premiums	$ 37,400	$ 51,100

ORGANIZATION AND FINANCIAL COND

ORGANIZATION AND FINANCIAL CONDITION	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND FINANCIAL CONDITION	ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has two wholly owned operating subsidiaries and three majority-owned subsidiaries; all of which together provide technology solutions and services to companies primarily in the oil and gas, refining, landfill, food, beverage & agriculture, and renewable fuel industries. The two wholly owned subsidiaries are: 1) MV, LLC (d/b/a MV Technologies) (“MV”), which designs and builds biogas conditioning solutions for the production of renewable natural gas, odor control systems and natural gas vapor capture primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; and 2) Strategic Environmental Materials, LLC, (“SEM”), a materials technology company previously focused on the development of cost-effective chemical absorbents. The media production operations were discontinued during the year ended December 31, 2023. (See Note 15) The two majority-owned subsidiaries are 1) Paragon Waste Solutions, LLC (“PWS”), and 2) PelleChar, LLC (“PelleChar”). PWS is currently owned 54 51 PWS developed specific opportunities to deploy and commercialize patented technologies for a non-thermal plasma-assisted oxidation process that makes possible the clean and efficient destruction of solid hazardous chemical and biological waste ( i.e etc i.e PelleChar was established in September 2018 and is owned 51 Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly owned subsidiaries, SEM, and MV, and its majority-owned subsidiaries PWS and PelleChar, since their respective acquisition or formation dates. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The Company has non-controlling interest in joint ventures, which are reported on the equity method. Going Concern As shown in the accompanying consolidated financial statements, the Company has experienced recurring losses, and has an accumulated deficit of approximately $ 35.4 1.0 12.6 Realization of a major portion of the Company’s assets as of June 30, 2024, is dependent upon continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. For the six months ended June 30, 2024, the Company raised approximately $ 0.4 0.1 0.3 Basis of Presentation Unaudited Interim Financial Information The accompanying interim condensed consolidated financial statements are unaudited. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all the normal recurring adjustments necessary to present fairly the financial position and results of operations as of and for the periods presented. The interim results are not necessarily indicative of the results to be expected for the full year or any future period. Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company believes that the disclosures are adequate to make the interim information presented not misleading. These consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Report on Form 10-K filed on April 16, 2024, for the year ended December 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the forecasted cash flows used in the impairment testing of goodwill and intangible assets. The carrying amount of intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; and the Company’s ability to continue as a going concern. Actual results could differ from those estimates. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss. Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3) Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $ 0 Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY June 30, 2024 December 31, 2023 (unaudited) * Finished goods $ 2,100 $ 16,800 Total inventory $ 2,100 $ 16,800 Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the six months ended June 30, 2024, and 2023 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2022. The tax periods for the years ending December 31, 2020, through 2022 are open to examination by federal and state authorities.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2024
Revenue:
REVENUE	NOTE 3 – REVENUE Products Revenue Product revenue generated from contracts with customers, for the manufacture of products for the removal and treatment of hazardous vapor and gases. Total estimated revenue includes all of the following: (1) the basic contract price, (2) contract options, and (3) change orders. Once contract performance is underway, the Company may experience changes in conditions, client requirements, specifications, designs, materials, and expectations regarding the period of performance. Such changes are “change orders” and may be initiated by us or by our clients. In many cases, agreement with the client as to the terms of change orders is reached prior to work commencing; however, sometimes circumstances require that work progress without obtaining client agreement. Revenue related to change orders is recognized as costs are incurred if it is probable that costs will be recovered by changing the contract price. The Company does not incur pre-contract costs. Under the new revenue recognition guidance, the Company found no change in the manner product revenue is recognized. Provisions for estimated losses on uncompleted contracts are recorded in the period in which the losses are identified and included as additional loss. Provisions for estimated losses on contracts are shown separately as liabilities on the balance sheet, if significant, except in circumstances in which related costs are accumulated on the balance sheet, in which case the provisions are deducted from the accumulated costs. A provision as a liability is reported as a current liability. The Company includes in current assets and current liabilities amounts related to contracts realizable and payable. Costs and estimated earnings in excess of billings on uncompleted contracts represent the excess of contract costs and profits recognized to date over billings to date and are recognized as a current asset. Revenue contract liabilities represent the excess of billings to date over the amount of contract costs and profits recognized to date and are recognized as a current liability. Products revenue also includes media sales which are recognized as the product is shipped to the customer for use. Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE Three months ended June 30, 2024 Environmental Solutions Sources of Revenue Product sales $ 493,100 Media sales 268,800 Total Revenue $ 761,900 Three months ended June 30, 2023 Environmental Solutions Sources of Revenue Product sales 485,400 Media sales 245,800 Total Revenue $ 731,200 Six months ended June 30, 2024 Environmental Solutions Sources of Revenue Product sales $ 1,287,800 Media sales 463,900 Total Revenue $ 1,751,700 Six months ended June 30, 2023 Environmental Solutions Sources of Revenue Product sales $ 862,900 Media sales 421,500 Total Revenue $ 1,284,400 Contract Balances Where a performance obligation has been satisfied but not yet invoiced at the reporting date, a contract asset is recognized on the balance sheet. Where a performance obligation has not yet been satisfied but an invoice has been raised at the reporting date, a contract liability is recognized on the balance sheet. The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Deferred Revenue Deferred Revenue Accounts Receivable, net Contract Assets Contract Liabilities (current) (non-current) Balance as of June 30, 2024 (unaudited) $ 430,800 $ 13,900 $ 674,200 $ 285,200 $ - Balance as of December 31, 2023* 340,800 17,000 829,800 43,300 - Increase (decrease) $ 90,000 $ (3,100 ) $ (155,600 ) $ 241,900 $ - The majority of the Company’s revenue is generally invoiced on a weekly or monthly basis, and the payments are generally received within approximately 30-60 days. Contract liabilities are recorded when cash payments are received or due in advance of the Company’s performance, including amounts that are refundable. Remaining Performance Obligations As of June 30, 2024, the aggregate amount of the transaction price allocated to the remaining performance obligations was approximately $ 1.0 85 The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected term of one year or less and (ii) contracts for which the Company recognizes revenue at the amounts to which it has the right to invoice for services performed.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT June 30, 2024 December 31, 2023 (unaudited) * Field and shop equipment $ 397,600 $ 398,100 Vehicles 72,500 72,500 Furniture and office equipment 274,600 255,400 Leasehold improvements 36,200 36,200 Property and equipment, gross 780,900 762,200 Less: accumulated depreciation and amortization (731,100 ) (728,600 ) Property and equipment, net $ 49,800 $ 33,600 Depreciation expense for the three months ended June 30, 2024, and 2023 was $ 3,100 4,900 2,000 4,900 1,100 0 Depreciation expense for the six months ended June 30, 2024, and 2023 was $ 6,000 9,800 4,100 9,800 1,900 0

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS SCHEDULE OF INTANGIBLE ASSETS June 30, 2024 (unaudited) Gross carrying amount Accumulated amortization Net carrying value Customer list $ 42,500 $ (42,500 ) $ - Technology 684,000 (667,700 ) 16,300 Trade name 54,900 (54,900 ) - $ 781,400 $ (765,100 ) $ 16,300 December 31, 2023* Gross carrying amount Accumulated amortization Net carrying value Customer list $ 42,500 $ (42,500 ) $ - Technology 684,000 (666,100 ) 17,900 Trade name 54,900 (54,900 ) - $ 781,400 $ (763,500 ) $ 17,900 The estimated useful lives of the intangible assets range from seven twenty years 700 700 900 1,400

LEASES

LEASES	6 Months Ended
	Jun. 30, 2024
Leases
LEASES	NOTE 6 – LEASES The Company has entered into operating leases primarily for real estate. These leases have terms which range from 1 8 1 159,700 183,000 41,800 Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments. The Company has certain contracts for real estate which may contain lease and non-lease components which it has elected to treat as a single lease component. Information related to the Company’s right-of-use assets and related lease liabilities were as follows (unaudited): SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES Six months ended June 30, 2024 2023 Cash paid for operating lease liabilities $ 79,400 $ 36,700 Weighted-average remaining lease term 26 months 32 months Weighted-average discount rate 10 % 10 % Maturities of lease liabilities as of June 30, 2024 were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2025 $ 45,900 2026 93,600 2027 64,000 2028 - 2029 - Thereafter - Total operating lease 203,500 Less imputed interest (20,500 ) Total lease liabilities 183,000

ACCRUED LIABILITIES

ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2024
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 7 – ACCRUED LIABILITIES Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES June 30, December 31, 2024 2023 (unaudited) * Accrued compensation and related taxes $ 101,700 $ 89,000 Accrued interest 3,829,200 3,396,700 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 54,500 51,000 Other 104,400 72,600 Total Accrued Liabilities $ 4,239,800 $ 3,759,300

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	6 Months Ended
	Jun. 30, 2024
Contractors [Abstract]
UNCOMPLETED CONTRACTS	NOTE 8 – UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS June 30, December 31, 2024 2023 (unaudited) * Revenue recognized $ 622,400 $ 621,800 Less: billings to date (608,500 ) (604,800 ) Contract assets 13,900 17,000 Billings to date 2,891,400 2,262,000 Revenue recognized (2,217,200 ) (1,432,200 ) Contract liabilities $ 674,200 $ 829,800

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2024
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 9 – INVESTMENTS Paragon Waste Solutions LLC Since its inception through June 30, 2024, the Company has provided approximately $ 6.4 Paragon Southwest Medical Waste On July 20, 2022, PWS transferred all patents owned covering medical waste destruction, and related technology, to its joint venture, Paragon Southwest Medical Waste (“PSMW”), in exchange for units in PSMW. The units in PSMW transferred in connection with this transaction increased SEER’s equity in PSMW to approximately 30 On June 30, 2023, the Company exchanged its interest in PSMW in exchange for a 2

DEBT

DEBT	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
DEBT	NOTE 10 – DEBT Debt as of June 30, 2024 (Unaudited), and December 31, 2023*, was comprised of the following: SCHEDULE OF DEBT Short term notes Convertible notes, unsecured Current portion of long-term debt and capital lease obligations Long term debt Total Balance December 31, 2023 $ 4,243,100 $ 1,605,000 $ 509,800 $ 1,843,900 $ 8,201,800 Increase in borrowing 417,400 (1) - - - 417,400 Principal reductions (18,700 ) - (4,300 ) - (23,000 ) Long term debt to current - - 3,600 (3,600 ) - Amortization of debt discount - - - - - Balance June 30, 2024 $ 4,641,800 (2) $ 1,605,000 $ 509,100 $ 1,840,300 (3) $ 8,596,200 (1) A) Secured note payable of $ 150,000 8.0 5,000 5,000 30,000 8 May 31, 2024 600 600 37,400 10 900 500 200,000 8 April 11, 2025 3,500 3,500 (2) The balance consists of $ 4,133,800 508,000 (3) Secured notes.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS Notes payable and accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST June 30, 2024 December 31, 2023 (unaudited) * Short term notes $ 125,000 $ 125,000 Accrued interest 80,800 76,400 Total short-term notes and accrued interest - Related parties $ 205,800 $ 201,400

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
EQUITY TRANSACTIONS	NOTE 12 – EQUITY TRANSACTIONS 2024 Common Stock Transactions During the six months ended June 30, 2024, no new equity transactions have occurred. 2023 Common Stock Transactions During the six months ended June 30, 2023, no new equity transactions have occurred. Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46 49

CUSTOMER CONCENTRATIONS (unaudi

CUSTOMER CONCENTRATIONS (unaudited)	6 Months Ended
	Jun. 30, 2024
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS (unaudited)	NOTE 13 – CUSTOMER CONCENTRATIONS (unaudited) The Company had sales from operations of zero, and three customers, for the six months ended June 30, 2024, and 2023 that surpassed the 10% threshold of total revenue, respectively. In total, these customers represented approximately 0 43

NET GAIN OR LOSS PER SHARE

NET GAIN OR LOSS PER SHARE	6 Months Ended
	Jun. 30, 2024
Earnings Per Share [Abstract]
NET GAIN OR LOSS PER SHARE	NOTE 14 – NET GAIN OR LOSS PER SHARE Basic net gain or loss per share is computed by dividing net gain or loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net gain or loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be anti-dilutive. For six months ended June 30, 2024 and 2023, all potentially dilutive securities have been excluded from the diluted share calculations because they were anti-dilutive as a result of the net losses incurred for the respective period, or were dilutive, but the exercise prices were above the stock price for the entire period, deeming them not to be converted, or exercised during the period. Accordingly, basic shares equal diluted shares for all periods presented. Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2024 2023 Six months ended June 30, 2024 2023 Warrants - 200,000 Options 1,000,000 1,590,000 Convertible notes payable, including accrued interest 3,594,200 3,120,500 Potentially dilutive securities 4,594,200 4,910,500

DISCONTINUED SEM OPERATIONS

DISCONTINUED SEM OPERATIONS	6 Months Ended
	Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED SEM OPERATIONS	NOTE 15 – DISCONTINUED SEM OPERATIONS On January 1, 2023, the Company’s board of directors, by unanimous consent, adopted a resolution to discontinue the then-current media production operations of the Company’s wholly owned subsidiary, SEM, LLC. For the unaudited six months ended June 30, 2024 and 2023, all media production operations from SEM have been reported as discontinued operations. Management intends to use the SEM entity for the delivery of biochar kilns to Biochar Now and, further, to commence SEER’s own biochar production in Texas under a joint venture license from Biochar Now. The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS June 30, December 31, 2024 2023 (unaudited) * ASSETS Property and equipment, net $ - 54,300 Total Assets held for sale $ - $ 54,300 LIABILITIES Accounts payable $ 24,500 25,700 Accrued liabilities 10,000 10,000 Current portion of long-term debt - 7,200 Total current liabilities 34,500 42,900 Long-term debt - - Total liabilities held for sale $ 34,500 $ 42,900 Major classes of line items constituting pretax income on discontinued operations (unaudited): 2024 2023 For the six months ended June 30, 2024 2023 Services revenue $ - $ - Services costs - - General and administrative expenses - (14,300 ) Salaries and related expenses - - Other income (expense) - 174,600 Gain on sale of assets held for sale 3,700 - Total income (expense) 3,700 160,300 Operating income (loss) 3,700 160,300 Income tax benefit - - Total income (loss) from discontinued operations $ 3,700 $ 160,300

SEGMENT INFORMATION AND MAJOR C

SEGMENT INFORMATION AND MAJOR CUSTOMERS	6 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION AND MAJOR CUSTOMERS	NOTE 16 – SEGMENT INFORMATION AND MAJOR CUSTOMERS The Company currently has identified two MV, PelleChar Environmental Solutions PWS Solid Waste The composition of our current reportable segments is consistent with that used by our chief decision makers to evaluate performance and allocate resources. All of our operations are located in the U.S. The Company has not allocated corporate selling, general and administrative expenses, and stock-based compensation to the segments. All intercompany transactions have been eliminated. Segment information for the (unaudited) three and six months ended June 30, 2024 and 2023 is as follows: SCHEDULE OF SEGMENT INFORMATION Solutions Waste Corporate Total Three Months Ended June 30, 2024 Environmental Solid Solutions Waste Corporate Total Revenue $ 761,900 $ - $ - $ 761,900 Depreciation and amortization 2,900 - 1,200 4,100 Interest expense 400 - 226,500 226,900 Stock-based compensation - - - - Net income (loss) attributable to SEER common stockholders 4,300 1,600 (680,500 ) (674,600 ) Capital expenditures (cash and noncash) 19,200 - 1,800 21,000 Total assets $ 699,500 $ - $ 347,600 $ 1,047,100 Solutions Waste Corporate Total 2023 Environmental Solid Solutions Waste Corporate Total Revenue $ 731,200 $ - $ - $ 731,200 Depreciation and amortization 5,600 - - 5,600 Interest expense 200 - 225,400 225,600 Stock-based compensation - - - - Net income (loss) attributable to SEER common stockholders 183,300 (1,000 ) (621,000 ) (438,700 ) Capital expenditures (cash and noncash) - - - - Total assets (1) $ 765,200 $ - $ 560,000 $ 1,325,200 Solutions Waste Corporate Total Six Months Ended June 30, 2024 Environmental Solid Solutions Waste Corporate Total Revenue $ 1,751,700 $ - $ - $ 1,751,700 Depreciation and amortization 5,700 - 1,900 7,600 Interest expense 400 - 448,400 448,800 Stock-based compensation - - - - Net income (loss) attributable to SEER common stockholders 63,600 1,600 (1,091,900 ) (1,026,700 ) Capital expenditures (cash and noncash) 19,200 - 3,500 22,700 Total assets $ 699,500 $ - $ 347,600 $ 1,047,100 Solutions Waste Corporate Total 2023 Environmental Solid Solutions Waste Corporate Total Revenue $ 1,284,400 $ - $ - $ 1,284,400 Depreciation and amortization 11,200 - - 11,200 Interest expense 500 - 431,100 431,600 Net income (loss) attributable to SEER common stockholders 35,700 8,500 (1,262,300 ) (1,218,100 ) Capital expenditures (cash and noncash) - - - - Total assets (1) $ 765,200 $ - $ 560,000 $ 1,325,200 (1) Segment information excludes the results of SEM, which discontinued its current media operations as of January 1, 2023, except net income (loss), of which SEM is categorized as discontinued operations. (See Note 15)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS In July 2024, the Company received proceeds of $ 100,000 8 September 1, 2024 12 In August 2024, the Company received proceeds of $ 75,000 8 August 8, 2025 In August 2024, the Company received proceeds of $ 150,000 8 August 9, 2025

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the forecasted cash flows used in the impairment testing of goodwill and intangible assets. The carrying amount of intangible assets; valuation allowances and reserves for receivables; revenue recognition related to contracts accounted for under the percentage of completion method; and the Company’s ability to continue as a going concern. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net loss.
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued guidance on revenue from contracts with customers that superseded most current revenue recognition guidance, including industry-specific guidance. The underlying principle of the guidance is to recognize revenue to depict the transfer of goods or services to customers at an amount to which the company expects to be entitled in exchange for those goods or services. The new guidance requires an evaluation of revenue arrangements with customers following a five-step approach: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations; and (5) recognize revenue when (or as) the company satisfies each performance obligation. Revenues are recognized when control of the promised services are transferred to the customers in an amount that reflects the expected consideration in exchange for those services. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the services. Other major provisions of the guidance include capitalization of certain contract costs, consideration of the time value of money in the transaction price and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The guidance also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. (See Note 3)
Research and Development	Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $ 0
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY June 30, 2024 December 31, 2023 (unaudited) * Finished goods $ 2,100 $ 16,800 Total inventory $ 2,100 $ 16,800
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the six months ended June 30, 2024, and 2023 the Company recognized no The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No The Company has filed federal and state tax returns through December 31, 2022. The tax periods for the years ending December 31, 2020, through 2022 are open to examination by federal and state authorities.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
SCHEDULE OF INVENTORY	Inventories are stated at the lower of cost or net realizable value on a first in, first out basis and includes the following amounts: SCHEDULE OF INVENTORY June 30, 2024 December 31, 2023 (unaudited) * Finished goods $ 2,100 $ 16,800 Total inventory $ 2,100 $ 16,800

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2024
Revenue:
SCHEDULE OF DISAGGREGATION OF REVENUE	Disaggregation of Revenue (Unaudited) SCHEDULE OF DISAGGREGATION OF REVENUE Three months ended June 30, 2024 Environmental Solutions Sources of Revenue Product sales $ 493,100 Media sales 268,800 Total Revenue $ 761,900 Three months ended June 30, 2023 Environmental Solutions Sources of Revenue Product sales 485,400 Media sales 245,800 Total Revenue $ 731,200 Six months ended June 30, 2024 Environmental Solutions Sources of Revenue Product sales $ 1,287,800 Media sales 463,900 Total Revenue $ 1,751,700 Six months ended June 30, 2023 Environmental Solutions Sources of Revenue Product sales $ 862,900 Media sales 421,500 Total Revenue $ 1,284,400
SCHEDULE OF CONTRACT BALANCES	The opening and closing balances of the Company’s accounts receivables and contract liabilities (current and non-current) are as follows: SCHEDULE OF CONTRACT BALANCES Contract Liabilities Deferred Revenue Deferred Revenue Accounts Receivable, net Contract Assets Contract Liabilities (current) (non-current) Balance as of June 30, 2024 (unaudited) $ 430,800 $ 13,900 $ 674,200 $ 285,200 $ - Balance as of December 31, 2023* 340,800 17,000 829,800 43,300 - Increase (decrease) $ 90,000 $ (3,100 ) $ (155,600 ) $ 241,900 $ -

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	Property and equipment was comprised of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT June 30, 2024 December 31, 2023 (unaudited) * Field and shop equipment $ 397,600 $ 398,100 Vehicles 72,500 72,500 Furniture and office equipment 274,600 255,400 Leasehold improvements 36,200 36,200 Property and equipment, gross 780,900 762,200 Less: accumulated depreciation and amortization (731,100 ) (728,600 ) Property and equipment, net $ 49,800 $ 33,600

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	SCHEDULE OF INTANGIBLE ASSETS June 30, 2024 (unaudited) Gross carrying amount Accumulated amortization Net carrying value Customer list $ 42,500 $ (42,500 ) $ - Technology 684,000 (667,700 ) 16,300 Trade name 54,900 (54,900 ) - $ 781,400 $ (765,100 ) $ 16,300 December 31, 2023* Gross carrying amount Accumulated amortization Net carrying value Customer list $ 42,500 $ (42,500 ) $ - Technology 684,000 (666,100 ) 17,900 Trade name 54,900 (54,900 ) - $ 781,400 $ (763,500 ) $ 17,900

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2024
Leases
SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES	Information related to the Company’s right-of-use assets and related lease liabilities were as follows (unaudited): SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES Six months ended June 30, 2024 2023 Cash paid for operating lease liabilities $ 79,400 $ 36,700 Weighted-average remaining lease term 26 months 32 months Weighted-average discount rate 10 % 10 %
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	SCHEDULE OF MATURITIES OF LEASE LIABILITIES 2025 $ 45,900 2026 93,600 2027 64,000 2028 - 2029 - Thereafter - Total operating lease 203,500 Less imputed interest (20,500 ) Total lease liabilities 183,000

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2024
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	Accrued liabilities were comprised of the following: SCHEDULE OF ACCRUED LIABILITIES June 30, December 31, 2024 2023 (unaudited) * Accrued compensation and related taxes $ 101,700 $ 89,000 Accrued interest 3,829,200 3,396,700 Accrued settlement/litigation claims 150,000 150,000 Warranty and defect claims 54,500 51,000 Other 104,400 72,600 Total Accrued Liabilities $ 4,239,800 $ 3,759,300

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	6 Months Ended
	Jun. 30, 2024
Contractors [Abstract]
SCHEDULE OF UNCOMPLETED CONTRACTS	Costs, estimated earnings and billings on uncompleted contracts are as follows: SCHEDULE OF UNCOMPLETED CONTRACTS June 30, December 31, 2024 2023 (unaudited) * Revenue recognized $ 622,400 $ 621,800 Less: billings to date (608,500 ) (604,800 ) Contract assets 13,900 17,000 Billings to date 2,891,400 2,262,000 Revenue recognized (2,217,200 ) (1,432,200 ) Contract liabilities $ 674,200 $ 829,800

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	Debt as of June 30, 2024 (Unaudited), and December 31, 2023*, was comprised of the following: SCHEDULE OF DEBT Short term notes Convertible notes, unsecured Current portion of long-term debt and capital lease obligations Long term debt Total Balance December 31, 2023 $ 4,243,100 $ 1,605,000 $ 509,800 $ 1,843,900 $ 8,201,800 Increase in borrowing 417,400 (1) - - - 417,400 Principal reductions (18,700 ) - (4,300 ) - (23,000 ) Long term debt to current - - 3,600 (3,600 ) - Amortization of debt discount - - - - - Balance June 30, 2024 $ 4,641,800 (2) $ 1,605,000 $ 509,100 $ 1,840,300 (3) $ 8,596,200 (1) A) Secured note payable of $ 150,000 8.0 5,000 5,000 30,000 8 May 31, 2024 600 600 37,400 10 900 500 200,000 8 April 11, 2025 3,500 3,500 (2) The balance consists of $ 4,133,800 508,000 (3) Secured notes.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST	Notes payable and accrued interest due to certain related parties are as follows: SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST June 30, 2024 December 31, 2023 (unaudited) * Short term notes $ 125,000 $ 125,000 Accrued interest 80,800 76,400 Total short-term notes and accrued interest - Related parties $ 205,800 $ 201,400

NET GAIN OR LOSS PER SHARE (Tab

NET GAIN OR LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2024
Earnings Per Share [Abstract]
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES	Potentially dilutive securities were comprised of the following (unaudited): SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 2024 2023 Six months ended June 30, 2024 2023 Warrants - 200,000 Options 1,000,000 1,590,000 Convertible notes payable, including accrued interest 3,594,200 3,120,500 Potentially dilutive securities 4,594,200 4,910,500

DISCONTINUED SEM OPERATIONS (Ta

DISCONTINUED SEM OPERATIONS (Tables)	6 Months Ended
	Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	The following table presents the assets and liabilities associated with the discontinued operations of SEM: SCHEDULE OF DISCONTINUED OPERATIONS June 30, December 31, 2024 2023 (unaudited) * ASSETS Property and equipment, net $ - 54,300 Total Assets held for sale $ - $ 54,300 LIABILITIES Accounts payable $ 24,500 25,700 Accrued liabilities 10,000 10,000 Current portion of long-term debt - 7,200 Total current liabilities 34,500 42,900 Long-term debt - - Total liabilities held for sale $ 34,500 $ 42,900 Major classes of line items constituting pretax income on discontinued operations (unaudited): 2024 2023 For the six months ended June 30, 2024 2023 Services revenue $ - $ - Services costs - - General and administrative expenses - (14,300 ) Salaries and related expenses - - Other income (expense) - 174,600 Gain on sale of assets held for sale 3,700 - Total income (expense) 3,700 160,300 Operating income (loss) 3,700 160,300 Income tax benefit - - Total income (loss) from discontinued operations $ 3,700 $ 160,300

SEGMENT INFORMATION AND MAJOR_2

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Tables)	6 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Segment information for the (unaudited) three and six months ended June 30, 2024 and 2023 is as follows: SCHEDULE OF SEGMENT INFORMATION Solutions Waste Corporate Total Three Months Ended June 30, 2024 Environmental Solid Solutions Waste Corporate Total Revenue $ 761,900 $ - $ - $ 761,900 Depreciation and amortization 2,900 - 1,200 4,100 Interest expense 400 - 226,500 226,900 Stock-based compensation - - - - Net income (loss) attributable to SEER common stockholders 4,300 1,600 (680,500 ) (674,600 ) Capital expenditures (cash and noncash) 19,200 - 1,800 21,000 Total assets $ 699,500 $ - $ 347,600 $ 1,047,100 Solutions Waste Corporate Total 2023 Environmental Solid Solutions Waste Corporate Total Revenue $ 731,200 $ - $ - $ 731,200 Depreciation and amortization 5,600 - - 5,600 Interest expense 200 - 225,400 225,600 Stock-based compensation - - - - Net income (loss) attributable to SEER common stockholders 183,300 (1,000 ) (621,000 ) (438,700 ) Capital expenditures (cash and noncash) - - - - Total assets (1) $ 765,200 $ - $ 560,000 $ 1,325,200 Solutions Waste Corporate Total Six Months Ended June 30, 2024 Environmental Solid Solutions Waste Corporate Total Revenue $ 1,751,700 $ - $ - $ 1,751,700 Depreciation and amortization 5,700 - 1,900 7,600 Interest expense 400 - 448,400 448,800 Stock-based compensation - - - - Net income (loss) attributable to SEER common stockholders 63,600 1,600 (1,091,900 ) (1,026,700 ) Capital expenditures (cash and noncash) 19,200 - 3,500 22,700 Total assets $ 699,500 $ - $ 347,600 $ 1,047,100 Solutions Waste Corporate Total 2023 Environmental Solid Solutions Waste Corporate Total Revenue $ 1,284,400 $ - $ - $ 1,284,400 Depreciation and amortization 11,200 - - 11,200 Interest expense 500 - 431,100 431,600 Net income (loss) attributable to SEER common stockholders 35,700 8,500 (1,262,300 ) (1,218,100 ) Capital expenditures (cash and noncash) - - - - Total assets (1) $ 765,200 $ - $ 560,000 $ 1,325,200 (1) Segment information excludes the results of SEM, which discontinued its current media operations as of January 1, 2023, except net income (loss), of which SEM is categorized as discontinued operations. (See Note 15)

ORGANIZATION AND FINANCIAL CO_2

ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Accumulated deficit	$ 35,400,000
Net loss from continuing operations	1,000,000
Working capital deficit	12,600,000
Short term and long term debt	400,000
Principal payments of short term notes	100,000
Net cash provided by (used in) financing activities	$ 315,200	$ 678,700
Paragon Waste Solutions, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	54%
PelleChar, LLC [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Noncontrolling interest, ownership percentage	51%

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Finished goods	$ 2,100	$ 16,800
Total inventory	$ 2,100	$ 16,800	[1]
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Accounting Policies [Abstract]
Research and development expense	$ 0	$ 0
Uncertain tax positions	0	0
Interest and penalties related to uncertain tax positions	$ 0	$ 0

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - Environmental Solutions [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Total Revenue	$ 761,900	$ 731,200	$ 1,751,700	$ 1,284,400
Product Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	493,100	485,400	1,287,800	862,900
Media Sales [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	$ 268,800	$ 245,800	$ 463,900	$ 421,500

SCHEDULE OF CONTRACT BALANCES (

SCHEDULE OF CONTRACT BALANCES (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Revenue:
Accounts Receivable, net	$ 430,800		$ 340,800
Contract Assets	13,900		17,000	[1]
Contract Liabilities	674,200		829,800
Deferred Revenue (current)	285,200		43,300
Deferred Revenue (noncurrent)
Increase (decrease) in Accounts Receivable, net	90,000
Increase (decrease) in Contract Assets	(3,100)	$ (64,700)
Increase (decrease) in Contract Liabilities	(155,600)	$ (23,000)
Deferred Revenue (current), Increase (decrease)	241,900
Deferred Revenue (non-current), Increase (decrease)
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

REVENUE (Details Narrative)

REVENUE (Details Narrative) $ in Millions	Jun. 30, 2024 USD ($)
Revenue remaining performance obligations	$ 1
Next 12 Months [Member]
Revenue remaining performance obligations, percentage	85%

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 780,900	$ 762,200
Less: accumulated depreciation and amortization	(731,100)	(728,600)
Property and equipment, net	49,800	33,600	[1]
Field and Shop Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	397,600	398,100
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	72,500	72,500
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	274,600	255,400
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 36,200	$ 36,200
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 3,100	$ 4,900	$ 6,000	$ 9,800
Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	2,000	4,900	4,100	9,800
Selling, General and Administrative Expenses [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation	$ 1,100	$ 0	$ 1,900	$ 0

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 781,400	$ 781,400
Finite-Lived Intangible Assets, Accumulated Amortization	(765,100)	(763,500)
Net carrying value	16,300	17,900
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,500	42,500
Finite-Lived Intangible Assets, Accumulated Amortization	(42,500)	(42,500)
Net carrying value
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	684,000	684,000
Finite-Lived Intangible Assets, Accumulated Amortization	(667,700)	(666,100)
Net carrying value	16,300	17,900
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	54,900	54,900
Finite-Lived Intangible Assets, Accumulated Amortization	(54,900)	(54,900)
Net carrying value

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Selling, General and Administrative Expenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 700	$ 700	$ 900	$ 1,400
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of the intangible assets	7 years		7 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of the intangible assets	20 years		20 years

SCHEDULE OF RIGHT-OF-USE-ASSETS

SCHEDULE OF RIGHT-OF-USE-ASSETS AND RELATED LEASE LIABILITIES (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Leases
Operating lease payments	$ 79,400	$ 36,700
Weighted-average remaining lease term	26 months	32 months
Weighted-average discount rate	10%	10%

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details)	Jun. 30, 2024 USD ($)
Leases
2025	$ 45,900
2026	93,600
2027	64,000
2028
2029
Thereafter
Total operating lease	203,500
Less imputed interest	(20,500)
Total lease liabilities	$ 183,000

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	[1]
Lease renewal term	1 year
Operating lease right of use asset	$ 159,700	$ 191,300
Operating lease liability	183,000
Operating lease costs	$ 41,800
Minimum [Member]
Lease term	1 year
Maximum [Member]
Lease term	8 years
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued compensation and related taxes	$ 101,700	$ 89,000
Accrued interest	3,829,200	3,396,700
Accrued settlement/litigation claims	150,000	150,000
Warranty and defect claims	54,500	51,000
Other	104,400	72,600
Total Accrued Liabilities	$ 4,239,800	$ 3,759,300	[1]
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

SCHEDULE OF UNCOMPLETED CONTRAC

SCHEDULE OF UNCOMPLETED CONTRACTS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Contractors [Abstract]
Revenue recognized	$ 622,400	$ 621,800
Less: billings to date	(608,500)	(604,800)
Contract assets	13,900	17,000	[1]
Billings to date	2,891,400	2,262,000
Revenue recognized	(2,217,200)	(1,432,200)
Contract liabilities	$ 674,200	$ 829,800
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jul. 20, 2022
Paragon Southwest Medical Waste [Member]
Equity percentage			30%
Amlon Holdings [Member]
Equity percentage		2%
Paragon Waste Solutions, LLC [Member]
Payment for funding of subsidiary	$ 6.4

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details)	6 Months Ended
	Jun. 30, 2024 USD ($)
Short-Term Debt [Line Items]
Debt, beginning balance	$ 8,201,800
Increase in borrowing	417,400
Principal reductions	(23,000)
Long term debt to current
Amortization of debt discount
Debt, ending balance	8,596,200
Short Term Notes [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	4,243,100
Increase in borrowing	417,400	[1]
Principal reductions	(18,700)
Long term debt to current
Amortization of debt discount
Debt, ending balance	4,641,800	[2]
Convertible Notes, Unsecured [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	1,605,000
Increase in borrowing
Principal reductions
Long term debt to current
Amortization of debt discount
Debt, ending balance	1,605,000
Current Portion of Long Term Debt and Capital Lease Obligations [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	509,800
Increase in borrowing
Principal reductions	(4,300)
Long term debt to current	3,600
Amortization of debt discount
Debt, ending balance	509,100
Long Term Debt [Member]
Short-Term Debt [Line Items]
Debt, beginning balance	1,843,900
Increase in borrowing
Principal reductions
Long term debt to current	(3,600)
Amortization of debt discount
Debt, ending balance	$ 1,840,300	[3]
[1]A) Secured note payable of $ 150,000 8.0 5,000 5,000 30,000 8 May 31, 2024 600 600 37,400 10 900 500 200,000 8 April 11, 2025 3,500 3,500 4,133,800 508,000

SCHEDULE OF DEBT (Details) (Par

SCHEDULE OF DEBT (Details) (Parenthetical) - USD ($)			3 Months Ended		6 Months Ended
	Apr. 12, 2024	Mar. 27, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Feb. 06, 2024	Jan. 31, 2024
Short-Term Debt [Line Items]
Interest expense			$ 226,900	$ 225,600	$ 448,800	$ 431,600
Secured Note Payable [Member]
Short-Term Debt [Line Items]
Debt principal amount								$ 150,000
Note payable, interest								8%
Interest expense			600		5,000
Accrued and upaid interest			600		5,000
Unsecured Note Payable [Member]
Short-Term Debt [Line Items]
Debt principal amount		$ 30,000
Note payable, interest		8%
Debt maturity date		May 31, 2024
Unsecured Note Payable One [Member]
Short-Term Debt [Line Items]
Debt principal amount							$ 37,400
Note payable, interest							10%
Secured Note Payable One [Member]
Short-Term Debt [Line Items]
Interest expense					900
Accrued and upaid interest					500
Secured Note Payable Two [Member]
Short-Term Debt [Line Items]
Debt principal amount	$ 200,000
Note payable, interest	8%
Interest expense					3,500
Accrued and upaid interest					3,500
Debt maturity date	Apr. 11, 2025
Secured Notes [Member]
Short-Term Debt [Line Items]
Notes Payable			4,133,800		4,133,800
Unsecured Notes Payable [Member]
Short-Term Debt [Line Items]
Notes Payable			$ 508,000		$ 508,000

SCHEDULE OF RELATED PARTIES NOT

SCHEDULE OF RELATED PARTIES NOTES PAYABLE AND ACCRUED INTEREST (Details) - Related Party [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Short term notes	$ 125,000	$ 125,000
Accrued interest	80,800	76,400
Total short-term notes and accrued interest - Related parties	$ 205,800	$ 201,400

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative)	6 Months Ended
	Jun. 30, 2024
Non-controlling interest, description	The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS and 49% non-controlling equity interest in PelleChar. Net losses attributable to non-controlling interest, as reported on our condensed consolidated statements of operations, represents the net loss of each entity attributable to the non-controlling equity interest.
Paragon Waste Solutions, LLC [Member]
Percentage of non controlling equity interest	46%
PelleChar, LLC [Member]
Percentage of non controlling equity interest	49%

CUSTOMER CONCENTRATIONS (unau_2

CUSTOMER CONCENTRATIONS (unaudited) (Details Narrative)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Revenue Benchmark [Member] | Two And Three Customers [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	0%	43%

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES (Details) - shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	4,594,200	4,910,500
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities		200,000
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,000,000	1,590,000
Convertible Notes Payable Including Accrued Interest [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	3,594,200	3,120,500

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
ASSETS
Property and equipment, net			$ 54,300
Total Assets held for sale			54,300
LIABILITIES
Accounts payable	24,500		25,700
Accrued liabilities	10,000		10,000
Current portion of long-term debt			7,200
Total current liabilities	34,500		42,900
Long-term debt
Total liabilities held for sale	34,500		$ 42,900	[1]
Services revenue
Services costs
General and administrative expenses		(14,300)
Salaries and related expenses
Other income (expense)		174,600
Gain on sale of assets held for sale	3,700
Total income (expense)	3,700	160,300
Operating income (loss)	3,700	160,300
Income tax benefit
Total income (loss) from discontinued operations	$ 3,700	$ 160,300
[1]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023		Jun. 30, 2024	Jun. 30, 2023		Dec. 31, 2023	[2]
Segment Reporting Information [Line Items]
Revenue	$ 761,900	$ 731,200		$ 1,751,700	$ 1,284,400
Depreciation and amortization	4,100	5,600		7,600	11,200
Interest expense	226,900	225,600		448,800	431,600
Stock-based compensation
Net income (loss) attributable to SEER common stockholders	(674,600)	(438,700)		(1,026,700)	(1,218,100)
Capital expenditures (cash and noncash)	21,000			22,700
Total assets	1,047,100	1,325,200	[1]	1,047,100	1,325,200	[1]	$ 851,000
Environmental Solutions [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	761,900	731,200		1,751,700	1,284,400
Depreciation and amortization	2,900	5,600		5,700	11,200
Interest expense	400	200		400	500
Stock-based compensation
Net income (loss) attributable to SEER common stockholders	4,300	183,300		63,600	35,700
Capital expenditures (cash and noncash)	19,200			19,200
Total assets	699,500	765,200	[1]	699,500	765,200	[1]
Solid Waste [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue
Depreciation and amortization
Interest expense
Stock-based compensation
Net income (loss) attributable to SEER common stockholders	1,600	(1,000)		1,600	8,500
Capital expenditures (cash and noncash)
Total assets			[1]			[1]
Corporate Segment [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue
Depreciation and amortization	1,200			1,900
Interest expense	226,500	225,400		448,400	431,100
Stock-based compensation
Net income (loss) attributable to SEER common stockholders	(680,500)	(621,000)		(1,091,900)	(1,262,300)
Capital expenditures (cash and noncash)	1,800			3,500
Total assets	$ 347,600	$ 560,000	[1]	$ 347,600	$ 560,000	[1]
[1]Segment information excludes the results of SEM, which discontinued its current media operations as of January 1, 2023, except net income (loss), of which SEM is categorized as discontinued operations. (See Note 15)[2]These numbers are derived from the audited financial statements for the year ended December 31, 2023.

SEGMENT INFORMATION AND MAJOR_3

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Details Narrative)	6 Months Ended
	Jun. 30, 2024 Integer
Segment Reporting [Abstract]
Number of reporting segments	2

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	1 Months Ended
	Aug. 31, 2024	Jul. 31, 2024
Unsecured Short-term Promissory Note [Member]
Subsequent Event [Line Items]
Proceeds from debt		$ 100,000
Interest rate		8%
Debt maturity date		September 1, 2024
Interest rate increases		12%
Unsecured Short Term Promissory Note One [Member]
Subsequent Event [Line Items]
Proceeds from debt	$ 75,000
Interest rate	8%
Debt maturity date	August 8, 2025
Unsecured Short Term Promissory Note Two [Member]
Subsequent Event [Line Items]
Proceeds from debt	$ 150,000
Interest rate	8%
Debt maturity date	August 9, 2025