Greenwave Technology Solutions (GWAV) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41452
Entity Registrant Name	GREENWAVE TECHNOLOGY SOLUTIONS, INC.
Entity Central Index Key	0001589149
Entity Tax Identification Number	46-2612944
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	4016 Raintree Rd
Entity Address, Address Line Two	Ste 300
Entity Address, City or Town	Chesapeake
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	23321
City Area Code	(757)
Local Phone Number	966-1432
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	GWAV
Security Exchange Name	NASDAQ
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		12,390,242

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 374,951	$ 821,804
Inventories	119,609	189,646
Accounts receivable	226,558	215,256
Prepaid expenses	609,484	12,838
Total current assets	1,330,602	1,239,544
Property and equipment, net	17,665,955	13,167,535
Advance for asset	82,769	1,193,380
Licenses, net	17,551,050	18,614,750
Customer list, net	1,847,175	1,959,125
Intellectual property, net	1,973,400	2,277,000
Security deposit	31,893	6,893
Total assets	42,367,168	41,468,173
Current liabilities:
Bank overdraft	180,337
Accounts payable and accrued expenses	5,908,450	5,035,330
Accrued payroll and related expenses	4,456,142	3,946,411
Contract liabilities	25,000	25,000
Factoring, net of unamortized debt discount of $2,185,819 and $1,221,022, respectively	6,718,684	4,893,207
Non-convertible notes payable, current portion, net of unamortized debt discount of $777,333 and $500,250, respectively	2,897,598	1,820,819
Total current liabilities	23,694,927	19,012,924
Non-convertible notes payable, net of unamortized debt discount of $2,479,851 and $1,965,113, respectively	9,227,974	7,001,422
Total liabilities	33,320,339	26,130,608
Commitments and contingencies (See Note 9)
Stockholders’ equity:
Common stock, $0.001 par value, 1,200,000,000 and 500,000,000 shares authorized; 11,250,813 and 10,962,319 shares issued and outstanding, respectively	11,251	10,962
Additional paid in capital	377,595,330	377,595,618
Accumulated deficit	(368,559,752)	(362,269,015)
Total stockholders’ equity (deficit)	9,046,829	15,337,565
Total liabilities and stockholders’ equity	42,367,168	41,468,173
Series Z Preferred Stock [Member]
Stockholders’ equity:
Preferred stock - Series Z, $0.001 par value, $20,000 stated value, 500 shares authorized; 250 and 322 shares issued and outstanding, respectively
Related Party [Member]
Current assets:
Operating lease right of use assets, net	1,372,943	2,419,338
Current liabilities:
Due to related parties	1,925,970	317,781
Operating lease obligations, current portion	1,377,913	2,742,140
Operating lease obligations, less current portion	83,430
Nonrelated Party [Member]
Current assets:
Operating lease right of use assets, net	511,381	590,608
Current liabilities:
Operating lease obligations, current portion	204,833	232,236
Operating lease obligations, less current portion	$ 314,008	$ 116,262

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Unamortized debt discount, current	$ 2,185,819	$ 1,221,022
Unamortized debt discount, noncurrent	$ 2,479,851	$ 1,965,113
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,200,000,000	500,000,000
Common stock, shares issued	11,250,813	10,962,319
Common stock, shares outstanding	11,250,813	10,962,319
Series Z Preferred Stock [Member]
Preferred stock, shares authorized	500	500
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, stated value	$ 20,000	$ 20,000
Preferred stock shares issued	250	322
Preferred stock shares outstanding	250	322
Factoring [Member]
Unamortized debt discount, current	$ 2,185,819	$ 1,221,022
Non Convertible Notes Payable [Member]
Unamortized debt discount, current	$ 777,333	$ 500,250

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenues	$ 9,416,274	$ 10,704,151	$ 18,459,696	$ 20,625,389
Cost of Revenues	6,117,420	6,638,393	10,434,231	12,295,373
Gross Profit	3,298,854	4,065,758	8,025,465	8,330,016
Operating Expenses:
Advertising	10,329	44,071	15,851	60,301
Payroll and related expense	1,497,279	1,591,640	3,448,538	2,881,440
Rent, utilities and property maintenance ($675,051 and $670,938; $1,350,103 and $1,183,876, to related party)	1,033,518	887,260	2,057,227	1,762,663
Hauling and equipment maintenance	569,416	1,033,556	1,820,133	1,833,994
Depreciation and amortization expense	1,350,728	941,611	2,619,581	1,815,367
Consulting, accounting and legal	202,174	155,360	475,247	521,312
Other general and administrative expenses	725,687	376,015	1,614,341	616,389
Total Operating Expenses	5,389,131	5,029,513	12,050,918	9,491,466
Loss From Operations	(2,090,277)	(963,755)	(4,025,453)	(1,161,450)
Other Income (Expense):
Interest expense and amortization of debt discount	(891,849)	(13,171,392)	(3,057,353)	(32,577,069)
Gain on tax credit	717,064		717,064
Change in fair value of derivative liabilities				14,264,476
Gain on settlement of non-convertible notes payable and advances			75,005	163,420
Total Other Income (Expense)	(174,785)	(13,171,392)	(2,265,284)	(18,149,173)
Net Loss Before Income Taxes	(2,265,062)	(14,135,147)	(6,290,737)	(19,310,623)
Provision for Income Taxes (Benefit)
Net Loss	$ (2,265,062)	$ (14,135,147)	$ (6,290,737)	$ (19,310,623)
Net Income (Loss) Per Common Share:
Basic	$ (0.20)	$ (4.23)	$ (0.56)	$ (5.78)
Diluted	$ (0.20)	$ (4.23)	$ (0.56)	$ (5.78)
Weighted Average Common Shares Outstanding:
Basic	11,250,813	3,340,416	11,230,093	3,340,416
Diluted	11,250,813	3,340,416	11,230,093	3,340,416

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Operating expense related party	$ 675,051	$ 670,938	$ 1,350,103	$ 1,183,876

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member] Series Z Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total	Common Stock to be Issued [Member]
Balance at Dec. 31, 2021	$ 1	$ 3,332	$ 275,058,282	$ (298,409,686)	$ (23,348,063)	$ 8
Balance, shares at Dec. 31, 2021	500	3,331,916				8,500
Net loss				(19,310,623)	(19,310,623)
Issuance of common stock previously recorded as to be issued		$ 8				$ (8)
Beginning balance, shares		8,500				(8,500)
Elimination of derivative liabilities due to resolution of authorized share shortfall			29,759,766		29,759,766
Balance at Jun. 30, 2022	$ 1	$ 3,340	304,818,048	(317,720,309)	(12,898,920)
Balance, shares at Jun. 30, 2022	500	3,340,416
Balance at Mar. 31, 2022	$ 1	$ 3,338	304,818,048	(303,585,162)	1,236,227	$ 2
Balance, shares at Mar. 31, 2022	500	3,338,416				2,000
Net loss				(14,135,147)	(14,135,147)
Issuance of common stock previously recorded as to be issued		$ 2				$ (2)
Beginning balance, shares		2,000				(2,000)
Balance at Jun. 30, 2022	$ 1	$ 3,340	304,818,048	(317,720,309)	(12,898,920)
Balance, shares at Jun. 30, 2022	500	3,340,416
Balance at Dec. 31, 2022		$ 10,962	377,595,618	(362,269,015)	15,337,565
Balance, shares at Dec. 31, 2022	322	10,962,319
Issuance of common stock upon conversion of Series Z Preferred		$ 289	(288)		1
Beginning balance, shares	(72)	288,494
Net loss				(6,290,737)	(6,290,737)
Balance at Jun. 30, 2023		$ 11,251	377,595,330	(368,559,752)	9,046,829
Balance, shares at Jun. 30, 2023	250	11,250,813
Balance at Mar. 31, 2023		$ 11,251	377,595,330	(366,294,690)	11,311,891
Balance, shares at Mar. 31, 2023	250	11,250,813
Net loss				(2,265,062)	(2,265,062)
Balance at Jun. 30, 2023		$ 11,251	$ 377,595,330	$ (368,559,752)	$ 9,046,829
Balance, shares at Jun. 30, 2023	250	11,250,813

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cashflows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net income (loss)	$ (6,290,737)	$ (19,310,623)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization of intangible assets	2,619,581	1,815,367
Amortization of right of use assets, net - related-party	1,140,331	997,027
Amortization of right of use asssets, net	184,757	210,114
Change in fair value of derivative liabilities		(14,264,476)
Interest and amortization of debt discount	3,057,053	32,577,069
Gain on settlement of non-convertible notes payable and accrued interest	(75,005)	(163,420)
Changes in operating assets and liabilities:
Bank overdrafts	180,337
Changes in due to related party	1,608,189	(122,865)
Inventories	70,037	(122,154)
Accounts receivable	(11,301)	(82,925)
Prepaid expenses	(596,646)	(70,109)
Security deposit	(25,000)	2,437
Accounts payable and accrued expenses	503,252	58,462
Accrued payroll and related expenses	179,206
Contract liabilities		73,000
Environmental remediation		(22,207)
Principal payments made on operating lease liability - related-party	(1,269,496)	(1,008,459)
Principal payments made on operating lease liability	(40,425)
Net cash generated by operating activities	1,234,133	566,238
Cash flows from investing activities:
Purchases of property and equipment - related party		(152,500)
Purchases of property and equipment	(826,422)	(2,394,823)
Net cash used in investing activities	(826,422)	(2,547,323)
Cash flows from financing activities:
Proceeds from issuance of non-convertible notes payable	1,000,000	225,000
Repayment of a non-convertible notes payable	(1,301,846)	(162,039)
Proceeds from factoring	3,746,109
Repayments of factoring	(4,298,827)
Net cash provided by (used in) financing activities	(854,564)	62,961
Net decrease in cash	(446,853)	(1,918,124)
Cash, beginning of period	821,804	2,958,293
Cash, end of period	374,951	1,040,169
Supplemental disclosures of cash flow information:
Cash paid during period for interest	49,296	195,000
Cash paid during period for taxes
Supplemental disclosure of non-cash investing and financing activities:
Reclassification of derivative liability to additional paid in capital due to elimination of authorized share shortfall		29,719,392
Increase in right of use assets and operating lease liabilities	199,466	590,000
Note proceeds for equipment purchases	3,059,634	2,677,544
Issuance of common shares previously to be issued		8
Equipment purchases in accounts payable and accrued expenses		311,805
Common shares issued upon conversion of Series Z Preferred	289
Factoring proceeds utilized for payoff of factoring liabilities	5,004,393
Advance for asset by issuance of notes	$ 162,000

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Overview Greenwave Technology Solutions, Inc. (“Greenwave” or the “Company”) was incorporated in the State of Delaware on April 26, 2013 as a technology platform developer under the name MassRoots, Inc. The Company sold its social media assets in October 2021 and has discontinued all operations related to this business. On September 30, 2021, we closed our acquisition of Empire Services, Inc. (“Empire”), which operates 13 metal recycling facilities in Virginia and North Carolina. The acquisition was effective October 1, 2021 upon the effectiveness of the Certificates of Merger in Virginia and Delaware. In December 2022, we began offering hauling services to corporate clients. We haul sand, dirt, asphalt, metal, and other materials in a fleet of approximately 50 trucks which we own, manage, and maintain. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Our condensed consolidated financial statements include the accounts of Empire Services, Inc., Empire Staffing, LLC, Liverman Metal Recycling, Inc., and Greenwave Elite Sports Facility, Inc., our wholly owned subsidiaries. All intercompany transactions were eliminated during consolidation. Basis of Presentation The interim unaudited condensed consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the SEC. In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the Company’s results of operations for the three and six months ended June 30, 2023 and 2022, its cash flows for the six months ended June 30, 2023 and 2022, and its financial position as of June 30, 2023 have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual consolidated financial statements have been condensed or omitted from these interim unaudited condensed consolidated financial statements. Accordingly, these interim unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022 as filed with the SEC on March 31, 2023 and amended on April 13, 2023 (the “Annual Report”). The December 31, 2022 balance sheet is derived from those statements.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As of June 30, 2023, the Company had cash of $ 374,951 22,364,325 368,559,752 In July 2023, the Company’s downstream commenced operations, enabling the Company to recover millimeter-minus pieces of metal from Greenwave’s automotive shred residue, which is on track to generate several hundred thousand dollars of additional high margin revenue per month. The Company believes it is generating positive cashflows from operating activities and may not need to raise any additional capital to continue operations. Further, the Company closed a $ 15 If the Company raises additional funds by issuing equity securities, its stockholders would experience dilution. Additional debt financing, if available, may involve covenants restricting its operations or its ability to incur additional debt. Any additional debt financing or additional equity that the Company raises may contain terms that are not favorable to it or its stockholders and require significant debt service payments, which diverts resources from other activities. The Company’s ability to raise additional capital will be impacted by market conditions and the price of the Company’s common stock. Accordingly, the accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business for one year from the date the condensed consolidated financial statements are issued. The carrying amounts of assets and liabilities presented in the unaudited condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The unaudited condensed consolidated financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of Greenwave Technology Solutions, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include estimates used in the, payroll tax liabilities with interest and penalties, assumptions used in right-of-use and lease liability calculations, impairments of intangible assets acquired in business combination, estimated useful life of long-lived assets and finite life tangible assets, and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Fair Value of Financial Instruments The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Subtopic 825-10, “Financial Instruments” (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The estimated fair value of certain financial instruments, including cash, accounts payable and accrued liabilities are carried at historical cost basis, which approximates their fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the condensed consolidated financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. The Company follows ASC 825-10, which permits entities to choose to measure many financial instruments and certain other items at fair value. Cash For purposes of the condensed consolidated statements of cash flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents. As of June 30, 2023 and December 31, 2022, the Company had no cash equivalents. The Company maintains its cash in banks insured by the Federal Deposit Insurance Corporation in accounts that at times may be in excess of the federally insured limit of $ 250,000 35,309 434,399 Accounts Receivable Accounts receivable represent amounts primarily due from customers on product and other sales. These accounts receivable, which are reduced by an allowance for credit losses, are recorded at the invoiced amount and do not bear interest. The Company delivers shipments of scrap metal to customers and typically receives payment within 45 days of delivery. The Company evaluates the collectability of its accounts receivable based on a combination of factors, including the aging of customer receivable balances, the financial condition of the Company’s customers, historical collection rates, and economic trends. Management uses this evaluation to estimate the amount of customer receivables that may not be collected in the future and records a provision for expected credit losses. Accounts are written off when all efforts to collect have been exhausted. As of June 30, 2023 and December 31, 2022, the accounts receivable balances amounted to $ 226,558 215,256 Property and Equipment, net We state property and equipment at cost or, if acquired through a business combination, fair value at the date of acquisition. We calculate depreciation and amortization using the straight-line method over the estimated useful lives of the assets, except for our leasehold improvements, which are depreciated over the shorter of their estimated useful lives or their related lease term. Upon the sale or retirement of assets, the cost and related accumulated depreciation are removed from our accounts and the resulting gain or loss is credited or charged to income. We expense costs for repairs and maintenance when incurred. Our property and equipment is pledged as collateral for certain factoring advances and promissory notes, see Note 8 – Factoring Advances and Non-Convertible Notes Cost of Revenue The Company’s cost of revenue consists primarily of the costs of purchasing metal from its suppliers. For the Company’s hauling business line, cost of revenue mainly consists of fuel and payroll for drivers. Related Party Transactions Parties are considered related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. See Note 16 – Related Party Transactions Leases The Company accounts for its leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the condensed consolidated balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. Variable lease expenses, if any, are recorded when incurred. In calculating the right of use asset and lease liability, the Company elected to combine lease and non-lease components. The Company excluded short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. See Note 11 – Leases Commitments and Contingencies From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Except as set forth below, we are currently not aware of any such legal proceedings or claims that will have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results. See Note 12 – Commitments and Contingencies Revenue Recognition The Company recognizes revenue when services are realized or realizable and earned, less estimated future doubtful accounts. The Company’s revenues are accounted for under ASC Topic 606, “Revenue From Contracts With Customers” (“ASC 606”) and generally do not require significant estimates or judgments based on the nature of the Company’s revenue streams. The sales prices are generally fixed at the point of sale and all consideration from contracts is included in the transaction price. The Company’s contracts do not include multiple performance obligations or material variable consideration. In accordance with ASC 606, the Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company recognizes revenue in accordance with that core principle by applying the following: (i) Identify the contract(s) with a customer; (ii) Identify the performance obligation in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; and (v) Recognize revenue when (or as) the Company satisfies a performance obligation. The Company primarily generates revenue by purchasing scrap metal from businesses and retail suppliers, processing it, and selling the ferrous and non-ferrous metals to clients. The Company realizes revenue upon the fulfillment of its performance obligations to customers. As of June 30, 2023 and December 31, 2022, the Company had a contract liability of $ 25,000 25,000 Inventories Although we ship the ferrous and non-ferrous metals we purchase from suppliers multiple times per day, we do maintain inventories. We calculate the value of the inventories we do carry, which consist of processed and unprocessed scrap metal (ferrous and nonferrous), used and salvaged vehicles, and supplies, based on the net realizable value or the cost of the inventories, whichever is less. We calculate the value of the inventory based on the first-in-first-out (FIFO) methodology. We calculate the value of finished products based on their net realizable value as their cost basis is not readily available. The value of our inventories was $ 119,609 189,646 Advertising The Company charges the costs of advertising to expense as incurred. Advertising costs were $ 10,329 44,071 15,851 60,301 Stock-Based Compensation Stock-based compensation expense is measured at the grant date fair value of the award and is expensed over the requisite service period. For stock-based awards to employees, non-employees and directors, the Company calculates the fair value of the award on the date of grant using the Black-Scholes option pricing model. Determining the fair value of stock-based awards at the grant date under this model requires judgment, including estimating volatility, employee stock option exercise behaviors and forfeiture rates. The assumptions used in calculating the fair value of stock-based awards represent the Company’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. Income Taxes The Company follows ASC Subtopic 740-10, “Income Taxes” (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Convertible Instruments U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under ASC 480, “Distinguishing Liabilities From Equity.” The Company records, when necessary, deemed dividends for: (i) warrant price protection, based on the difference between the fair value of the warrants immediately before and after the repricing (inclusive of any full ratchet provisions); (ii) the exchange of preferred shares for convertible notes, based on the amount of the face value of the convertible notes in excess of the carrying value of the preferred shares; (iii) the settlement of warrant provisions, based on the fair value of the common shares issued; and (iv) amortization of discount on preferred stock resulting from recognition of a beneficial conversion feature. Derivative Financial Instruments The Company classifies as equity any contracts that: (i) require physical settlement or net-share settlement; or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that: (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control); or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other freestanding derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. Environmental Remediation Liability The operations of the Company, like those of other companies in its industry, are subject to various domestic and foreign environmental laws and regulations. These laws and regulations not only govern current operations and products, but also impose potential liability on the Company for past operations. Management expects environmental laws and regulations to impose increasingly stringent requirements upon the Company and the industry in the future. Management believes that the Company conducts its operations in compliance with applicable environmental laws and regulations and has implemented various programs designed to protect the environment and promote continued compliance. The Company continuously assesses its potential liability for remediation-related activities and adjusts its environmental-related accruals as information becomes available upon which more accurate costs can be reasonably estimated and as additional accounting guidelines are issued. As of June 30, 2023 and December 31, 2022, the Company had accruals reported on the balance sheet as current liabilities of $ 0 0 Note 12—Commitments and Contingencies Actual costs incurred may vary from the accrued estimates due to the inherent uncertainties involved including, among others, the nature and magnitude of the wastes involved, the various technologies that can be used for remediation and the determination of acceptable remediation with respect to a particular site. Additionally, costs for environmental-related activities may not be reasonably estimable and therefore would not be included in our current liabilities. Management believes these contingent environmental-related liabilities have been resolved. Long-Lived Assets The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Intangible assets are stated at cost and reviewed annually to examine any impairments, usually assuming an estimated useful life of five ten years 5 10 10 Note 7 – Amortization of Intangible Assets Factoring Agreements We have entered into factoring agreements with various financial institutions to receive cash for our future revenues. These transactions are treated as a debt instrument and are accounted for as a liability because the Company makes weekly payments towards the balance and fees. We utilize factoring arrangements as an integral part of our financing for working capital. Any change in the availability of these factoring arrangements could have a material adverse effect on our financial condition. As of June 30, 2023 and December 31, 2022, the Company owed $ 6,718,684 4,893,207 2,185,819 1,221,022 Goodwill Goodwill is the excess of the purchase price paid over the fair value of the net assets of the acquired business. Goodwill is tested annually at December 31 for impairment. The annual qualitative or quantitative assessments involve determining an estimate of the fair value of reporting units in order to evaluate whether an impairment of the current carrying amount of goodwill exists. A qualitative assessment evaluates whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying the two-step quantitative goodwill impairment test. The first step of a quantitative goodwill impairment test compares the fair value of the reporting unit to its carrying amount including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss may be recognized. The amount of impairment loss is determined by comparing the implied fair value of the reporting unit’s goodwill with the carrying amount. If the carrying amount exceeds the implied fair value then an impairment loss is recognized equal to that excess. The Company has adopted the provisions of Accounting Standards Update (“ASU”)_2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). ASU 2017-04 requires goodwill impairments to be measured on the basis of the fair value of a reporting unit relative to the reporting unit’s carrying amount rather than on the basis of the implied amount of goodwill relative to the goodwill balance of the reporting unit. Thus, ASU 2017-04 permits an entity to record a goodwill impairment that is entirely or partly due to a decline in the fair value of other assets that, under existing U.S. GAAP, would not be impaired or have a reduced carrying amount. Furthermore, ASU 2017-04 removes “the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test.” Instead, all reporting units, even those with a zero or negative carrying amount will apply the same impairment test. Accordingly, the goodwill of reporting unit or entity with zero or negative carrying values will not be impaired, even when conditions underlying the reporting unit/entity may indicate that goodwill is impaired. We test our goodwill for impairment annually, or, under certain circumstances, more frequently, such as when events or circumstances indicate there may be impairment. We are required to write down the value of goodwill only when our testing determines the recorded amount of goodwill exceeds the fair value. Our annual measurement date for testing goodwill impairment is December 31. We fully impaired our goodwill as of December 31, 2022. None of the goodwill is deductible for income tax purposes. Segment Reporting Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the Chief Financial Officer, or decision-making group, in deciding the method to allocate resources and assess performance. The Company currently has one reportable segment for financial reporting purposes, which represents the Company’s core business. Net Earnings (Loss) Per Common Share The Company computes earnings (loss) per common share under ASC Subtopic 260-10, Earnings Per Share. Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods, as applicable. The computation of basic and diluted income (loss) per share, for the three and six months ended June 30, 2023 and 2022 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities are as follows: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM THE COMPUTATION OF BASIC AND DILUTED NET LOSS PER SHARE June 30, 2023 June 30, 2022 Common shares issuable upon conversion of convertible notes - 2,601,540 Options to purchase common shares 92,166 92,166 Warrants to purchase common shares 9,756,876 2,752,941 Common shares issuable upon conversion of preferred stock 1,013,500 661,006 Total potentially dilutive shares 10,862,542 6,107,653 On February 17, 2022 the Company effectuated a 1-for-300 reverse stock split Recent Accounting Pronouncements In October 2021, the FASB issued ASU 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” (ASU 2021-08). which requires that an acquirer recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606, as if it had originated the contracts. Prior to ASU 2021-08, an acquirer generally recognizes contract assets acquired and contract liabilities assumed that arose from contracts with customers at fair value on the acquisition date. ASU 2021-08 is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. ASU 2021-08 is to be applied prospectively to business combinations occurring on or after the effective date of the amendment (or if adopted early as of an interim period, as of the beginning of the fiscal year that includes the interim period of early application). The adoption of ASU 2021-08 did not have an impact on the Company’s condensed consolidated financial statements and related disclosures. There are other various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows. In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments-Credit Losses (Topic 326) - Measurement of Credit Losses on Financial Instruments

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	6 Months Ended
	Jun. 30, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISK	NOTE 4 – CONCENTRATIONS OF RISK Accounts Receivable The Company has a concentration of credit risk with its accounts receivable balance. Three customers individually accounted for $ 52,590 36,450 31,485 23 16 14 (ASU) 2016-13 Customer Concentrations The Company has a concentration of customers. For the three months ended June 30, 2023, three customers individually accounted for $ 5,999,544 538,219 486,488 64 6 5 11,199,670 1,023,112 61 6 The Company’s sales are concentrated in the Virginia and northeastern North Carolina markets.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2023
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 5 – INVENTORIES Inventories as of June 30, 2023 and December 31, 2022 consisted of the following: SCHEDULE OF INVENTORIES June 30, 2023 December 31, 2022 Processed and unprocessed scrap metal $ 119,609 $ 189,646 Finished products - - Inventories $ 119,609 $ 189,646

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment as of June 30, 2023 and December 31, 2022 is summarized as follows: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2023 December 31, 2022 Machinery and Equipment $ 10,806,704 $ 12,995,494 Furniture and Fixtures 6,128 6,128 Land 980,129 980,129 Buildings 724,170 724,170 Vehicles 7,063,234 20,000 Leaseholder Improvements 1,772,407 988,100 Subtotal 21,352,772 15,714,021 Property plant and equipment, gross 21,352,772 15,714,021 Less accumulated depreciation (3,686,817 ) (2,546,486 ) Property and equipment, net $ 17,665,955 $ 13,167,535 Depreciation expense for the three months ended June 30, 2023 and 2022 was $ 611,103 201,986 1,140,331 336,117

AMORTIZATION OF INTANGIBLE ASSE

AMORTIZATION OF INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
AMORTIZATION OF INTANGIBLE ASSETS	NOTE 7 – AMORTIZATION OF INTANGIBLE ASSETS All of the Company’s current identified intangible assets were assumed upon consummation of the Empire acquisition on October 1, 2021. Identified intangible assets consisted of the following at the dates indicated below: SCHEDULE OF INTANGIBLE ASSETS June 30, 2023 Gross carrying amount Accumulated amortization Carrying value Estimated remaining useful life Intellectual Property $ 3,036,000 $ (1,062,600 ) $ 1,973,400 3.25 Customer List 2,239,000 (391,825 ) 1,847,175 8.25 Licenses 21,274,000 (3,722,950 ) 17,551,050 8.25 Total intangible assets, net $ 26,549,000 $ (5,177,375 ) $ 21,371,625 December 31, 2022 Gross carrying amount Accumulated amortization Carrying value Remaining estimated useful life Intellectual Property $ 3,036,000 $ (759,000 ) $ 2,277,000 4 years Customer List 2,239,000 (279,875 ) 1,959,125 9 years Licenses 21,274,000 (2,659,250 ) 18,614,750 9 years Total finite-lived intangibles 26,549,000 (3,698,125 ) 22,850,875 Total intangible assets, net $ 26,549,000 $ (3,698,125 ) $ 22,850,875 Amortization expense for intangible assets was $ 739,625 739,625 1,479,250 1,479,250 Total estimated amortization expense for our intangible assets for the years 2023 through 2027 is as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS Year ended December 31, 2023 (remaining) 1,479,250 2024 2,958,500 2025 2,958,500 2026 2,806,700 2027 2,351,300 Thereafter 8,817,375

FACTORING ADVANCES AND NON-CONV

FACTORING ADVANCES AND NON-CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2023
Factoring Advances And Non-convertible Notes Payable
FACTORING ADVANCES AND NON-CONVERTIBLE NOTES PAYABLE	NOTE 8 – FACTORING ADVANCES AND NON-CONVERTIBLE NOTES PAYABLE Factoring Advances On December 8, 2022, the Company entered into a revenue factoring advance in the principal amount of $ 3,025,000 2,500,000 The Company’s Chief Executive Officer was personally liable for this factoring advance. The Company was required to make weekly 60,020 0 492,540 695,198 2,149,742 As of June 30, 2023 and December 31, 2022, the revenue factoring advance had a balance of $ 0 2,352,000 0 492,540 On December 8, 2022, the Company entered into a revenue factoring advance in the principal amount of $ 1,815,000 1,470,000 The Company’s Chief Executive Officer was personally liable for this factoring advance. The Company was required to make weekly 34,904 0 323,669 408,136 1,302,152 As of June 30, 2023 and December 31, 2022, the revenue factoring advance had a balance of $ 0 1,386,619 0 323,670 On December 29, 2022, the Company entered into a revenue factoring advance in the principal amount of $ 1,474,000 1,067,000 The Company’s Chief Executive Officer is personally liable for this factoring advance. The Company is required to make weekly 28,346 98,467 196,935 708,654 557,470 1,069,188 207,876 404,812 On January 17, 2023, the Company entered into a revenue factoring advance in the principal amount of $ 770,000 550,000 50,000 The Company’s Chief Executive Officer was personally liable for this factoring advance. The Company was required to make weekly 24,062 0 270,000 192,500 548,625 0 28,875 0 On January 17, 2023, the Company entered into a revenue factoring advance in the principal amount of $ 1,400,000 1,000,000 100,000 The Company’s Chief Executive Officer was personally liable for this factoring advance. The Company was required to make weekly 43,750 0 500,000 350,000 1,003,870 0 46,130 0 On March 29, 2023, the Company entered into a revenue factoring advance in the principal amount of $ 2,902,500 2,250,000 67,500 2,182,500 The Company’s Chief Executive Officer is personally liable for this factoring advance. The Company is required to make weekly 54,764 156,070 161,371 657,171 1,754,200 491,129 On March 29, 2023, the Company entered into a revenue factoring advance in the principal amount of $ 4,386,000 3,400,000 102,000 476,109 2,821,891 The Company’s Chief Executive Officer is personally liable for this factoring advance. The Company is required to make weekly 82,755 240,341 243,849 993,057 2,650,793 742,151 On May 26, 2023, the Company entered into a revenue factoring advance in the principal amount of $ 917,000 700,000 21,000 679,000 The Company’s Chief Executive Officer is personally liable for this factoring advance. The Company is required to make weekly 17,635 22,170 22,170 90,972 610,198 215,830 On May 26, 2023, the Company entered into a revenue factoring advance in the principal amount of $ 393,000 300,000 9,000 291,000 The Company’s Chief Executive Officer is personally liable for this factoring advance. The Company is required to make weekly 7,558 9,501 9,501 37,788 262,713 92,499 On June 7, 2023, the Company entered into a revenue factoring advance in the principal amount of $ 1,400,000 910,000 90,000 900,000 10,000 The Company’s Chief Executive Officer is personally liable for this factoring advance. The Company is required to make weekly 51,785 53,667 53,667 165,355 798,312 436,333 The remaining advances are for Simple Agreements for Future Tokens, entered into with accredited investors issued pursuant to an exemption from the registration requirements of the Securities Act of 1933, as amended, by virtue of Section 4(a)(2) thereof and/or Regulation D thereunder in 2018. As of December 31, 2022, the Company owed $ 85,000 Non-Convertible Notes Payable On September 23, 2021, the Company entered into a Resolution Agreement with Sheppard, Mullin, Richter & Hampton concerning the $ 459,250.88 Note 12 – Commitments and Contingencies Under the terms of the Resolution Agreement, which the Company has classified as a non-convertible note, the Company was required to make a $25,000 initial payment by September 30, 2021 and is required to make $15,000 monthly payments from October 2021 to January 2023 with a final $10,000 payment due in February 2023. 0 3,182 40,000 0 38,284 0 3,182 On April 11, 2022, the Company entered into a vehicle financing agreement with GM Financial for the purchase of a vehicle for use by the Company’s Chief Executive Officer in the principal amount of $ 74,186 65,000 10,000 2,400 1,236 11,928 442 884 49,070 60,114 7,006 7,890 On April 21, 2022, the Company entered into a secured promissory note in the principal amount of $ 964,470 750,000 6,665 19,260 10.6% October 21, 2026 113,895 11,741 23,482 647,373 732,550 156,547 180,030 On September 1, 2022, the Company entered into a Deed of Trust note for the purchase of land and buildings. The note has a principal amount of $ 600,000 , bears an interest rate of 6.5% , and matures on September 1, 2032 . The Company is required to make monthly payments of $ 4,476 until September 1, 2032, when the remaining principal and accrued interest becomes due. The Company made principal and interest payments of $ 8,285 and $ 18,571 , respectively, during the six months ended June 30, 2023. As of June 30, 2023 and December 31, 2022, the note had a principal balance of $ 587,669 and $ 595,954 and accrued interest of $ 3,035 3,184 , respectively. On September 1, 2022, the Company entered into an additional Deed of Trust note for the purchase of land and buildings. The note has a principal amount of $ 600,000 6.5% September 1, 2032 4,476 8,285 18,571 587,669 595,954 3,035 3,184 On September 14, 2022, the Company entered into a secured promissory note in the principal amount of $ 2,980,692 2,505,000 82,797 10.6% September 14, 2025 39,509 79,018 579,579 1,886,256 2,386,817 349,263 428,281 On November 28, 2022, the Company entered into a secured promissory note in the principal amount of $ 1,539,630 1,078,502 10,410 20,950 10.6% 18,048 36,096 82,236 1,038,980 1,085,120 418,414 454,510 On November 28, 2022, the Company entered into a secured promissory note in the principal amount of $ 1,560,090 1,092,910 10,630 21,225 10.6% 18,285 36,570 84,970 1,051,214 1,099,614 423,906 460,476 On November 28, 2022, the Company entered into a secured promissory note in the principal amount of $ 1,597,860 1,119,334 10,860 21,740 10.6% 18,729 37,458 86,920 1,076,739 1,126,201 432,200 471,659 On December 15, 2022, the Company entered into a secured promissory note in the principal amount of $ 1,557,435 1,093,380 10,585 21,190 10.6% 18,302 36,604 63,530 1,069,707 1,096,634 424,198 460,801 On January 10, 2023, the Company entered into a secured promissory note in the principal amount of $ 1,245,018 1,021,500 10,365 34,008 10.6% 17,417 32,705 65,103 989,102 190,813 On January 12, 2023, the Company entered into a secured promissory note in the principal amount of $ 1,185,810 832,605 8,030 16,135 10.6% 16,583 $30,770 32,120 831,255 322,435 On February 23, 2023, the Company entered into a secured promissory note in the principal amount of $ 822,040 628,353 6,370 16,595 10.6% 11,026 15,069 12,740 630,682 178,618 On February 24, 2023, the Company entered into a secured promissory note in the principal amount of $ 1,186,580 832,605 9,185 23,955 10.6% 15,915 22,104 18,370 910,735 257,475 On March 1, 2023, the Company entered into a secured promissory note in the principal amount of $ 635,000 63,500 14,138 8.5% 93,985 12,154 541,015 3,654 On April 12, 2023, the Company entered into a secured promissory note in the principal amount of $ 317,415 219,676 2,245 4,315 10.6% 3,432 3,432 223,108 94,307 The following table details the current and long-term principal due under non-convertible notes as of June 30, 2023. SCHEDULE OF CURRENT AND LONG TERM PRINCIPAL DUE UNDER NONCONVERTIBLE NOTE Principal (Current) Principal (Long Term) GM Financial (Issued April 11, 2022) $ 18,546 $ 37,529 Non-Convertible Note (Issued March 8, 2019) 5,000 - Deed of Trust Note (Issued September 1, 2022) 53,712 533,957 Deed of Trust Note (Issued September 1, 2022) 53,712 533,957 Equipment Finance Note (Issued April 21, 2022) 231,120 572,800 Equipment Finance Note (Issued September 14, 2022) 993,564 1,241,955 Equipment Finance Note (Issued November 28, 2022) 251,400 1,205,994 Equipment Finance Note (Issued November 28, 2022) 254,700 1,220,420 Equipment Finance Note (Issued November 28, 2022) 260,880 1,250,060 Equipment Finance Note (Issued December 15, 2022) 254,280 1,239,625 Equipment Finance Note (Issued January 10, 2023) 408,069 771,819 Equipment Finance Note (Issued January 12, 2023) 193,620 960,070 Equipment Finance Note (Issued February 24, 2023) 287,460 880,750 Equipment Finance Note (Issued February 23, 2023) 193,620 615,680 Equipment Finance Note (Issued March 1, 2023) 169,678 371,364 Equipment Finance Note (Issued April 12, 2023) 45,570 271,845 Debt Discount (777,333 ) (2,479,851 ) Total Principal of Non-Convertible Notes $ 2,897,598 $ 9,227,974 Total principal payments due on non-convertible notes for 2023 through 2027 and thereafter is as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON NON-CONVERTIBLE NOTES Year ended December 31, 2023 (remaining) $ 1,834,965 2024 3,677,652 2025 3,512,258 2026 2,373,804 2027 1,872,716 Thereafter 2,111,361

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 9 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES As of June 30, 2023 and December 31, 2022, the Company owed accounts payable and accrued expenses of $ 5,908,450 5,035,330 SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES June 30, 2023 December 31, 2022 Accounts Payable $ 2,087,383 $ 1,548,847 Credit Cards 308,307 206,669 Accrued Interest 1,895,040 1,708,965 Accrued Expenses 1,617,720 1,570,849 Total Accounts Payable and Accrued Expenses $ 5,908,450 $ 5,035,330

ACCRUED PAYROLL AND RELATED EXP

ACCRUED PAYROLL AND RELATED EXPENSES	6 Months Ended
	Jun. 30, 2023
Accrued Payroll And Related Expenses
ACCRUED PAYROLL AND RELATED EXPENSES	NOTE 10 – ACCRUED PAYROLL AND RELATED EXPENSES The Company is delinquent in filing its payroll taxes, primarily related to stock compensation awards in 2016 and 2017, but also including payroll for 2018, 2019, 2020, and 2021. Additionally, there is accrued payroll for the last three days of the year ended December 31, 2022 and ten days of the quarter ended June 30, 2023. As of June 30, 2023 and December 31, 2022, the Company owed payroll tax liabilities, including penalties, of $ 4,456,142 3,946,411

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
Leases
LEASES	NOTE 11 – LEASES Property Leases (Operating Leases) The Company leases its facilities and certain automobiles under operating leases which expire on various dates through 2025. The Company determines if an arrangement is a lease at inception and whether it is a finance or operating leases. Right of Use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. When readily determinable, the Company uses the implicit rate in determining the present value of lease payments. The ROU asset also includes any fixed lease payments, including in-substance fixed lease payments and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Lease term is determined at lease commencement and includes any non-cancellable period for which the Company has the right to use the underlying asset, together with any options to extend that the Company is reasonably certain to exercise. Upon effectiveness of the acquisition of Empire on October 1, 2021, the Company assumed $ 3,492,531 3,650,358 145,821 50,000 The Company is required to pay $199,821 per month in rent for these facilities from April to December 2022 and increasing by 3% on January 1st of every year thereafter. 11,200 January 1, 2024 5 Upon effectiveness of the acquisition of Empire on October 1, 2021, the Company assumed $ 30,699 31,061 Under the terms of the lease, Empire is required to pay $1,150 per month and increasing by 3% on April 1st of every year beginning on April 1, 2022. 1,150 On October 11, 2021, Empire entered into leasing agreements with a company owned by the Chief Executive Officer of Empire for the leasing of the Company’s Virginia Beach metal recycling location. Under the terms of the leases, Empire is required to pay $ 9,677 January 1, 2024 the Company has two options to extend the leases by 5 years per option. In the event the Company does not exercise the options, the leases will continue on a month-to-month basis. The Company cannot sublease any of the properties under the lease agreements. On January 24, 2022, the Company entered into leasing agreements for 3,521 3,668 3,668 Effective February 1, 2022, the Company entered into an office space/land lease agreement with an entity owned by the Chief Executive Officer of Greenwave for the leasing of the Company’s Fairmont metal scrap yard located at 406 Sandy Street, Fairmont, NC 28340. Under the terms of the lease, the Company is required to pay $ 8,000 January 1, 2024 5 5 Effective October 13, 2022, the Company entered into an office space/land lease agreement for the leasing of 900 Broad Street, Suite C, Portsmouth, VA 23707. Under the terms of the lease, the Company is required to pay $ 4,300 5 5 Effective January 1, 2023, the Company entered into an office space/land lease agreement with an entity owned by the Chief Executive Officer of Greenwave for the leasing of the Company’s Chesapeake facility located at 101 Freeman Ave, Chesapeake, VA 23324. Under the terms of the lease, the Company is required to pay $ 9,000 5 5 Automobile Leases (Operating Leases) Upon effectiveness of the acquisition of Empire on October 1, 2021, the Company assumed $ 26,804 18,661 750 February 18, 2025 Upon effectiveness of the acquisition of Empire on October 1, 2021, the Company assumed $ 34,261 27,757 650 February 15, 2026 On December 23, 2021, Empire entered into a lease agreement for the leasing of an automobile. Under the terms of the lease, Empire was required to pay $ 18,000 December 23, 2025 the Company does not have an option to renew or extend. The Company is responsible to any damage to the automobile under the terms of the lease. On July 1, 2022, Empire entered into a lease agreement for the leasing of certain equipment. Under the terms of the lease, Empire was required to pay $2,930 per month thereafter for a period of 24 months. July 31, 2024 the Company does not have an option to renew or extend. The Company is responsible to any damage to the equipment under the terms of the lease. ROU assets and liabilities consist of the following: SCHEDULE OF ASSETS AND LIABILITIES June 30, 2023 December 31, 2022 ROU assets – related party $ 1,372,943 $ 2,419,338 ROU assets 511,381 590,608 Total ROU assets 1,884,324 3,009,946 Current portion of lease liabilities – related party $ 1,377,913 $ 2,742,140 Current portion of lease liabilities 204,833 232,236 Long term lease liabilities – related party, net of current portion 83,430 - Long term lease liabilities, net of current portion 314,008 116,262 Total lease liabilities $ 1,980,184 $ 3,090,638 Aggregate minimum future commitments under non-cancelable operating leases and other obligations at June 30, 2023 were as follows: SCHEDULE OF NON CANCELABLE OPERATING LEASES AND OTHER OBLIGATIONS Year ended December 31, 2023 (remaining) $ 1,437,571 2024 272,971 2025 139,545 2026 134,476 2027 42,430 Total Minimum Lease Payments $ 2,026,993 Less: Imputed Interest $ (46,809 ) Present Value of Lease Payments $ 1,980,184 Less: Current Portion $ (1,582,746 ) Long Term Portion $ 397,438 The Company leases its facilities, automobiles, and offices under operating leases which expire on various dates through 2027. Rent expense related to these leases is recognized based on the payment amount charged under the lease. Rent expense for the three months ended June 30, 2023 and 2022 was $ 776,382 698,111 1,490,160 1,214,075 1.86 10%

COMMITMENTS AND CONTINGENCES

COMMITMENTS AND CONTINGENCES	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCES	NOTE 12 – COMMITMENTS AND CONTINGENCES From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Except as set forth below, we are currently not aware of any such legal proceedings or claims that will have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results. Sheppard Mullin’s Demand for Arbitration On December 1, 2020, Sheppard, Mullin, Richter & Hampton LLP (“Sheppard Mullin”), the Company’s former securities counsel, filed a demand for arbitration at JAMS in New York, New York against the Company, alleging the Company’s breach of an engagement agreement dated January 4, 2018, and a failure of the Company to pay $ 487,390.73 459,251 On September 23, 2021, the Company entered into a Resolution Agreement with Sheppard, Mullin, Richter & Hampton concerning the $ 459,250.88 Under the terms of the Resolution Agreement, the Company was required to make a $25,000 initial payment by September 30, 2021 and is required to make $15,000 monthly payments from October 2021 to January 2023 with a final $10,000 payment due in February 2023. The Company has made the October 2021 through February 2023 monthly payments.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 13 – STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 10,000,000 0.001 Series Z On September 30, 2021, the Company authorized the issuance of 500 0.001 20,000 500 19.98% 7,237,572 As of June 30, 2023 and December 31, 2022, there were 250 322 On January 23, 2023, 72 288,494 Common Stock The Company is authorized to issue 1,200,000,000 0.001 During the six months ended June 30, 2023, the Company issued 288,494 72 As of June 30, 2023 and December 31, 2022, there were 11,250,813 10,962,319

WARRANTS

WARRANTS	6 Months Ended
	Jun. 30, 2023
Warrants
WARRANTS	NOTE 14 – WARRANTS A summary of the warrant activity for the three months ended June 30, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 9,757,710 $ 5.61 5.14 $ 635 Granted - Exercised - Canceled/Exchanged (834 ) $ 0.12 Outstanding at June 30, 2023 9,756,876 $ 5.61 3.64 $ - Exercisable at June 30, 2023 9,756,876 $ 5.61 3.64 $ - SCHEDULE OF WARRANT EXERCISABLE Exercise Price Warrants Outstanding Weighted Avg. Remaining Life Warrants Exercisable $ 5.50 9,238,816 3.65 9,238,816 7.52 518,060 3.42 518,060 9,756,876 3.64 9,756,876 The aggregate intrinsic value of outstanding stock warrants was $ 0 0.76

STOCK OPTIONS

STOCK OPTIONS	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK OPTIONS	NOTE 15 – STOCK OPTIONS Our stockholders approved our 2014 Equity Incentive Plan in June 2014 (the “2014 Plan”), our 2015 Equity Incentive Plan in December 2015 (the “2015 Plan”), our 2016 Equity Incentive Plan in October 2016 (“2016 Plan”), our 2017 Equity Incentive Plan in December 2016 (“2017 Plan”), our 2018 Equity Incentive Plan in June 2018 (the “2018 Plan”), our 2021 Equity Incentive Plan in September 2021 (the “2021 Plan” and together with the 2014 Plan, 2015 Plan, 2016 Plan, 2018 Plan, the “Prior Plans”), and our 2022 Equity Incentive Plan in November 2022 (“2022 Plan” , and together with the Prior Plans, the “Plans”). The Plans are identical, except for the number of shares reserved for issuance under each. As of June 30, 2023, the Company had granted an aggregate of 214,367 567,300 The Plans provide for the grant of incentive stock options to our employees and our subsidiaries’ employees, and for the grant of stock options, stock bonus awards, restricted stock awards, performance stock awards and other forms of stock compensation to our employees, including officers, consultants and directors. The Prior Plans also provide that the grant of performance stock awards may be paid out in cash as determined by the committee administering the Prior Plans. Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option pricing model with a volatility figure derived from historical data. The Company accounts for the expected life of options based on the contractual life of the options. There were no options issued during the six months ended June 30, 2023. A summary of the stock option activity for the six months ended June 30, 2023 as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 92,166 $ 148.11 4.49 $ - Granted - Exercised - Forfeiture/Cancelled - Outstanding at June 30, 2023 92,166 $ 148.11 3.99 $ - Exercisable at June 30, 2023 92,166 $ 148.11 3.99 $ - SCHEDULE OF STOCK OUTSTANDING AND EXERCISABLE Exercise Price Number of Options Remaining Life In Years Number of Options Exercisable $ 23.00 75.00 44,368 4.76 44,368 75.01 150.00 6,476 3.76 6,476 150.01 225.00 6,079 3.18 6,079 225.01 300.00 33,133 3.20 33,133 300.01 321.00 2,110 3.10 2,110 92,166 92,166 The aggregate intrinsic value of outstanding stock options was $ 0 0.76 The fair value of all options that vested during the three months ended June 30, 2023 and 2022 was $ 0 0 0 0

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 – RELATED PARTY TRANSACTIONS On January 1, 2023, the Company entered into a lease agreement for the Company’s Chesapeake location with an entity controlled by the Company’s Chief Executive Officer. Under the terms of the lease agreement, the Company pays $ 9,000 3 As of June 30, 2023, the Company leases 13 scrap yard facilities by an entity controlled by the Company’s Chief Executive Officer, including the lease for the Chesapeake location described above. During the three and months ended June 30, 2023, the Company had a rent expense of $ 675,051 1,350,103 1,925,970 317,781 See Note 11 – Leases.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS The Company evaluates events that have occurred after the balance sheet date but before the unaudited condensed consolidated financial statements are issued. On July 12, 2023, J. Bryan Plumlee resigned from the Company’s Board of Directors. On July 12, 2023, the Company appointed Henry Sicignano III to its Board of Directors. On July 3, 2023, the Company closed a bridge financing in the principal amount of $ 1,031,250 825,000 On July 28, 2023, the Company issued 1,013,500 250 On July 31, 2023, the Company entered into a Purchase Agreement with certain institutional investors as purchasers whereby, the Company sold, and the investors purchased, approximately $ 15,000,000 13,968,750 1,031,250 16.67 18 24 months July 31, 2025 1,000,000 0.001 1.50 10 4,420,460 0.01 From August 1 to 3, 2023, the Company retired all outstanding merchant cash advances and made a principal payment of $ 2,000,000 On July 31, 2023, the Company entered into a Bill of Sale with an entity wholly-owned by Danny Meeks, the Company’s Chief Executive Officer, pursuant to which the Company agreed to purchase certain assets held by DWM in exchange for the issuance of a secured promissory note to DWM in an aggregate principal amount equal to $ 17,218,350 On August 7, 2023, the Company issued 125,929 On August 7, 2023, the Company appointed Jason Adelman to its Board of Directors.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of Greenwave Technology Solutions, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include estimates used in the, payroll tax liabilities with interest and penalties, assumptions used in right-of-use and lease liability calculations, impairments of intangible assets acquired in business combination, estimated useful life of long-lived assets and finite life tangible assets, and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Subtopic 825-10, “Financial Instruments” (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. The estimated fair value of certain financial instruments, including cash, accounts payable and accrued liabilities are carried at historical cost basis, which approximates their fair value because of the short-term maturity of these instruments. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the condensed consolidated financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. The Company follows ASC 825-10, which permits entities to choose to measure many financial instruments and certain other items at fair value.
Cash	Cash For purposes of the condensed consolidated statements of cash flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents. As of June 30, 2023 and December 31, 2022, the Company had no cash equivalents. The Company maintains its cash in banks insured by the Federal Deposit Insurance Corporation in accounts that at times may be in excess of the federally insured limit of $ 250,000 35,309 434,399
Accounts Receivable	Accounts Receivable Accounts receivable represent amounts primarily due from customers on product and other sales. These accounts receivable, which are reduced by an allowance for credit losses, are recorded at the invoiced amount and do not bear interest. The Company delivers shipments of scrap metal to customers and typically receives payment within 45 days of delivery. The Company evaluates the collectability of its accounts receivable based on a combination of factors, including the aging of customer receivable balances, the financial condition of the Company’s customers, historical collection rates, and economic trends. Management uses this evaluation to estimate the amount of customer receivables that may not be collected in the future and records a provision for expected credit losses. Accounts are written off when all efforts to collect have been exhausted. As of June 30, 2023 and December 31, 2022, the accounts receivable balances amounted to $ 226,558 215,256
Property and Equipment, net	Property and Equipment, net We state property and equipment at cost or, if acquired through a business combination, fair value at the date of acquisition. We calculate depreciation and amortization using the straight-line method over the estimated useful lives of the assets, except for our leasehold improvements, which are depreciated over the shorter of their estimated useful lives or their related lease term. Upon the sale or retirement of assets, the cost and related accumulated depreciation are removed from our accounts and the resulting gain or loss is credited or charged to income. We expense costs for repairs and maintenance when incurred. Our property and equipment is pledged as collateral for certain factoring advances and promissory notes, see Note 8 – Factoring Advances and Non-Convertible Notes
Cost of Revenue	Cost of Revenue The Company’s cost of revenue consists primarily of the costs of purchasing metal from its suppliers. For the Company’s hauling business line, cost of revenue mainly consists of fuel and payroll for drivers.
Related Party Transactions	Related Party Transactions Parties are considered related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. See Note 16 – Related Party Transactions
Leases	Leases The Company accounts for its leases under ASC 842, Leases. Under this guidance, arrangements meeting the definition of a lease are classified as operating or financing leases and are recorded on the condensed consolidated balance sheet as both a right of use asset and lease liability, calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the right of use asset is amortized over the lease term. For operating leases, interest on the lease liability and the amortization of the right of use asset result in straight-line rent expense over the lease term. Variable lease expenses, if any, are recorded when incurred. In calculating the right of use asset and lease liability, the Company elected to combine lease and non-lease components. The Company excluded short-term leases having initial terms of 12 months or less from the new guidance as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. See Note 11 – Leases
Commitments and Contingencies	Commitments and Contingencies From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Except as set forth below, we are currently not aware of any such legal proceedings or claims that will have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results. See Note 12 – Commitments and Contingencies
Revenue Recognition	Revenue Recognition The Company recognizes revenue when services are realized or realizable and earned, less estimated future doubtful accounts. The Company’s revenues are accounted for under ASC Topic 606, “Revenue From Contracts With Customers” (“ASC 606”) and generally do not require significant estimates or judgments based on the nature of the Company’s revenue streams. The sales prices are generally fixed at the point of sale and all consideration from contracts is included in the transaction price. The Company’s contracts do not include multiple performance obligations or material variable consideration. In accordance with ASC 606, the Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company recognizes revenue in accordance with that core principle by applying the following: (i) Identify the contract(s) with a customer; (ii) Identify the performance obligation in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; and (v) Recognize revenue when (or as) the Company satisfies a performance obligation. The Company primarily generates revenue by purchasing scrap metal from businesses and retail suppliers, processing it, and selling the ferrous and non-ferrous metals to clients. The Company realizes revenue upon the fulfillment of its performance obligations to customers. As of June 30, 2023 and December 31, 2022, the Company had a contract liability of $ 25,000 25,000
Inventories	Inventories Although we ship the ferrous and non-ferrous metals we purchase from suppliers multiple times per day, we do maintain inventories. We calculate the value of the inventories we do carry, which consist of processed and unprocessed scrap metal (ferrous and nonferrous), used and salvaged vehicles, and supplies, based on the net realizable value or the cost of the inventories, whichever is less. We calculate the value of the inventory based on the first-in-first-out (FIFO) methodology. We calculate the value of finished products based on their net realizable value as their cost basis is not readily available. The value of our inventories was $ 119,609 189,646
Advertising	Advertising The Company charges the costs of advertising to expense as incurred. Advertising costs were $ 10,329 44,071 15,851 60,301
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation expense is measured at the grant date fair value of the award and is expensed over the requisite service period. For stock-based awards to employees, non-employees and directors, the Company calculates the fair value of the award on the date of grant using the Black-Scholes option pricing model. Determining the fair value of stock-based awards at the grant date under this model requires judgment, including estimating volatility, employee stock option exercise behaviors and forfeiture rates. The assumptions used in calculating the fair value of stock-based awards represent the Company’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment.
Income Taxes	Income Taxes The Company follows ASC Subtopic 740-10, “Income Taxes” (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods.
Convertible Instruments	Convertible Instruments U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under ASC 480, “Distinguishing Liabilities From Equity.” The Company records, when necessary, deemed dividends for: (i) warrant price protection, based on the difference between the fair value of the warrants immediately before and after the repricing (inclusive of any full ratchet provisions); (ii) the exchange of preferred shares for convertible notes, based on the amount of the face value of the convertible notes in excess of the carrying value of the preferred shares; (iii) the settlement of warrant provisions, based on the fair value of the common shares issued; and (iv) amortization of discount on preferred stock resulting from recognition of a beneficial conversion feature.
Derivative Financial Instruments	Derivative Financial Instruments The Company classifies as equity any contracts that: (i) require physical settlement or net-share settlement; or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that: (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control); or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other freestanding derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.
Environmental Remediation Liability	Environmental Remediation Liability The operations of the Company, like those of other companies in its industry, are subject to various domestic and foreign environmental laws and regulations. These laws and regulations not only govern current operations and products, but also impose potential liability on the Company for past operations. Management expects environmental laws and regulations to impose increasingly stringent requirements upon the Company and the industry in the future. Management believes that the Company conducts its operations in compliance with applicable environmental laws and regulations and has implemented various programs designed to protect the environment and promote continued compliance. The Company continuously assesses its potential liability for remediation-related activities and adjusts its environmental-related accruals as information becomes available upon which more accurate costs can be reasonably estimated and as additional accounting guidelines are issued. As of June 30, 2023 and December 31, 2022, the Company had accruals reported on the balance sheet as current liabilities of $ 0 0 Note 12—Commitments and Contingencies Actual costs incurred may vary from the accrued estimates due to the inherent uncertainties involved including, among others, the nature and magnitude of the wastes involved, the various technologies that can be used for remediation and the determination of acceptable remediation with respect to a particular site. Additionally, costs for environmental-related activities may not be reasonably estimable and therefore would not be included in our current liabilities. Management believes these contingent environmental-related liabilities have been resolved.
Long-Lived Assets	Long-Lived Assets The Company reviews its property and equipment and any identifiable intangibles for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The test for impairment is required to be performed by management at least annually. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted operating cash flow expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Intangible assets are stated at cost and reviewed annually to examine any impairments, usually assuming an estimated useful life of five ten years 5 10 10 Note 7 – Amortization of Intangible Assets
Factoring Agreements	Factoring Agreements We have entered into factoring agreements with various financial institutions to receive cash for our future revenues. These transactions are treated as a debt instrument and are accounted for as a liability because the Company makes weekly payments towards the balance and fees. We utilize factoring arrangements as an integral part of our financing for working capital. Any change in the availability of these factoring arrangements could have a material adverse effect on our financial condition. As of June 30, 2023 and December 31, 2022, the Company owed $ 6,718,684 4,893,207 2,185,819 1,221,022
Goodwill	Goodwill Goodwill is the excess of the purchase price paid over the fair value of the net assets of the acquired business. Goodwill is tested annually at December 31 for impairment. The annual qualitative or quantitative assessments involve determining an estimate of the fair value of reporting units in order to evaluate whether an impairment of the current carrying amount of goodwill exists. A qualitative assessment evaluates whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount before applying the two-step quantitative goodwill impairment test. The first step of a quantitative goodwill impairment test compares the fair value of the reporting unit to its carrying amount including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment loss may be recognized. The amount of impairment loss is determined by comparing the implied fair value of the reporting unit’s goodwill with the carrying amount. If the carrying amount exceeds the implied fair value then an impairment loss is recognized equal to that excess. The Company has adopted the provisions of Accounting Standards Update (“ASU”)_2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” (“ASU 2017-04”). ASU 2017-04 requires goodwill impairments to be measured on the basis of the fair value of a reporting unit relative to the reporting unit’s carrying amount rather than on the basis of the implied amount of goodwill relative to the goodwill balance of the reporting unit. Thus, ASU 2017-04 permits an entity to record a goodwill impairment that is entirely or partly due to a decline in the fair value of other assets that, under existing U.S. GAAP, would not be impaired or have a reduced carrying amount. Furthermore, ASU 2017-04 removes “the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test.” Instead, all reporting units, even those with a zero or negative carrying amount will apply the same impairment test. Accordingly, the goodwill of reporting unit or entity with zero or negative carrying values will not be impaired, even when conditions underlying the reporting unit/entity may indicate that goodwill is impaired. We test our goodwill for impairment annually, or, under certain circumstances, more frequently, such as when events or circumstances indicate there may be impairment. We are required to write down the value of goodwill only when our testing determines the recorded amount of goodwill exceeds the fair value. Our annual measurement date for testing goodwill impairment is December 31. We fully impaired our goodwill as of December 31, 2022. None of the goodwill is deductible for income tax purposes.
Segment Reporting	Segment Reporting Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the Chief Financial Officer, or decision-making group, in deciding the method to allocate resources and assess performance. The Company currently has one reportable segment for financial reporting purposes, which represents the Company’s core business.
Net Earnings (Loss) Per Common Share	Net Earnings (Loss) Per Common Share The Company computes earnings (loss) per common share under ASC Subtopic 260-10, Earnings Per Share. Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods, as applicable. The computation of basic and diluted income (loss) per share, for the three and six months ended June 30, 2023 and 2022 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities are as follows: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM THE COMPUTATION OF BASIC AND DILUTED NET LOSS PER SHARE June 30, 2023 June 30, 2022 Common shares issuable upon conversion of convertible notes - 2,601,540 Options to purchase common shares 92,166 92,166 Warrants to purchase common shares 9,756,876 2,752,941 Common shares issuable upon conversion of preferred stock 1,013,500 661,006 Total potentially dilutive shares 10,862,542 6,107,653 On February 17, 2022 the Company effectuated a 1-for-300 reverse stock split
Recent Accounting Pronouncements	Recent Accounting Pronouncements In October 2021, the FASB issued ASU 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” (ASU 2021-08). which requires that an acquirer recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606, as if it had originated the contracts. Prior to ASU 2021-08, an acquirer generally recognizes contract assets acquired and contract liabilities assumed that arose from contracts with customers at fair value on the acquisition date. ASU 2021-08 is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. ASU 2021-08 is to be applied prospectively to business combinations occurring on or after the effective date of the amendment (or if adopted early as of an interim period, as of the beginning of the fiscal year that includes the interim period of early application). The adoption of ASU 2021-08 did not have an impact on the Company’s condensed consolidated financial statements and related disclosures. There are other various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows. In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Financial Instruments-Credit Losses (Topic 326) - Measurement of Credit Losses on Financial Instruments

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM THE COMPUTATION OF BASIC AND DILUTED NET LOSS PER SHARE	Potentially dilutive securities are as follows: SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM THE COMPUTATION OF BASIC AND DILUTED NET LOSS PER SHARE June 30, 2023 June 30, 2022 Common shares issuable upon conversion of convertible notes - 2,601,540 Options to purchase common shares 92,166 92,166 Warrants to purchase common shares 9,756,876 2,752,941 Common shares issuable upon conversion of preferred stock 1,013,500 661,006 Total potentially dilutive shares 10,862,542 6,107,653

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	Inventories as of June 30, 2023 and December 31, 2022 consisted of the following: SCHEDULE OF INVENTORIES June 30, 2023 December 31, 2022 Processed and unprocessed scrap metal $ 119,609 $ 189,646 Finished products - - Inventories $ 119,609 $ 189,646

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment as of June 30, 2023 and December 31, 2022 is summarized as follows: SCHEDULE OF PROPERTY AND EQUIPMENT June 30, 2023 December 31, 2022 Machinery and Equipment $ 10,806,704 $ 12,995,494 Furniture and Fixtures 6,128 6,128 Land 980,129 980,129 Buildings 724,170 724,170 Vehicles 7,063,234 20,000 Leaseholder Improvements 1,772,407 988,100 Subtotal 21,352,772 15,714,021 Property plant and equipment, gross 21,352,772 15,714,021 Less accumulated depreciation (3,686,817 ) (2,546,486 ) Property and equipment, net $ 17,665,955 $ 13,167,535

AMORTIZATION OF INTANGIBLE AS_2

AMORTIZATION OF INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	All of the Company’s current identified intangible assets were assumed upon consummation of the Empire acquisition on October 1, 2021. Identified intangible assets consisted of the following at the dates indicated below: SCHEDULE OF INTANGIBLE ASSETS June 30, 2023 Gross carrying amount Accumulated amortization Carrying value Estimated remaining useful life Intellectual Property $ 3,036,000 $ (1,062,600 ) $ 1,973,400 3.25 Customer List 2,239,000 (391,825 ) 1,847,175 8.25 Licenses 21,274,000 (3,722,950 ) 17,551,050 8.25 Total intangible assets, net $ 26,549,000 $ (5,177,375 ) $ 21,371,625 December 31, 2022 Gross carrying amount Accumulated amortization Carrying value Remaining estimated useful life Intellectual Property $ 3,036,000 $ (759,000 ) $ 2,277,000 4 years Customer List 2,239,000 (279,875 ) 1,959,125 9 years Licenses 21,274,000 (2,659,250 ) 18,614,750 9 years Total finite-lived intangibles 26,549,000 (3,698,125 ) 22,850,875 Total intangible assets, net $ 26,549,000 $ (3,698,125 ) $ 22,850,875
SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS	Total estimated amortization expense for our intangible assets for the years 2023 through 2027 is as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS Year ended December 31, 2023 (remaining) 1,479,250 2024 2,958,500 2025 2,958,500 2026 2,806,700 2027 2,351,300 Thereafter 8,817,375

FACTORING ADVANCES AND NON-CO_2

FACTORING ADVANCES AND NON-CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2023
Factoring Advances And Non-convertible Notes Payable
SCHEDULE OF CURRENT AND LONG TERM PRINCIPAL DUE UNDER NONCONVERTIBLE NOTE	The following table details the current and long-term principal due under non-convertible notes as of June 30, 2023. SCHEDULE OF CURRENT AND LONG TERM PRINCIPAL DUE UNDER NONCONVERTIBLE NOTE Principal (Current) Principal (Long Term) GM Financial (Issued April 11, 2022) $ 18,546 $ 37,529 Non-Convertible Note (Issued March 8, 2019) 5,000 - Deed of Trust Note (Issued September 1, 2022) 53,712 533,957 Deed of Trust Note (Issued September 1, 2022) 53,712 533,957 Equipment Finance Note (Issued April 21, 2022) 231,120 572,800 Equipment Finance Note (Issued September 14, 2022) 993,564 1,241,955 Equipment Finance Note (Issued November 28, 2022) 251,400 1,205,994 Equipment Finance Note (Issued November 28, 2022) 254,700 1,220,420 Equipment Finance Note (Issued November 28, 2022) 260,880 1,250,060 Equipment Finance Note (Issued December 15, 2022) 254,280 1,239,625 Equipment Finance Note (Issued January 10, 2023) 408,069 771,819 Equipment Finance Note (Issued January 12, 2023) 193,620 960,070 Equipment Finance Note (Issued February 24, 2023) 287,460 880,750 Equipment Finance Note (Issued February 23, 2023) 193,620 615,680 Equipment Finance Note (Issued March 1, 2023) 169,678 371,364 Equipment Finance Note (Issued April 12, 2023) 45,570 271,845 Debt Discount (777,333 ) (2,479,851 ) Total Principal of Non-Convertible Notes $ 2,897,598 $ 9,227,974
SCHEDULE OF PRINCIPAL PAYMENTS DUE ON NON-CONVERTIBLE NOTES	Total principal payments due on non-convertible notes for 2023 through 2027 and thereafter is as follows: SCHEDULE OF PRINCIPAL PAYMENTS DUE ON NON-CONVERTIBLE NOTES Year ended December 31, 2023 (remaining) $ 1,834,965 2024 3,677,652 2025 3,512,258 2026 2,373,804 2027 1,872,716 Thereafter 2,111,361

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES June 30, 2023 December 31, 2022 Accounts Payable $ 2,087,383 $ 1,548,847 Credit Cards 308,307 206,669 Accrued Interest 1,895,040 1,708,965 Accrued Expenses 1,617,720 1,570,849 Total Accounts Payable and Accrued Expenses $ 5,908,450 $ 5,035,330

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Leases
SCHEDULE OF ASSETS AND LIABILITIES	ROU assets and liabilities consist of the following: SCHEDULE OF ASSETS AND LIABILITIES June 30, 2023 December 31, 2022 ROU assets – related party $ 1,372,943 $ 2,419,338 ROU assets 511,381 590,608 Total ROU assets 1,884,324 3,009,946 Current portion of lease liabilities – related party $ 1,377,913 $ 2,742,140 Current portion of lease liabilities 204,833 232,236 Long term lease liabilities – related party, net of current portion 83,430 - Long term lease liabilities, net of current portion 314,008 116,262 Total lease liabilities $ 1,980,184 $ 3,090,638
SCHEDULE OF NON CANCELABLE OPERATING LEASES AND OTHER OBLIGATIONS	Aggregate minimum future commitments under non-cancelable operating leases and other obligations at June 30, 2023 were as follows: SCHEDULE OF NON CANCELABLE OPERATING LEASES AND OTHER OBLIGATIONS Year ended December 31, 2023 (remaining) $ 1,437,571 2024 272,971 2025 139,545 2026 134,476 2027 42,430 Total Minimum Lease Payments $ 2,026,993 Less: Imputed Interest $ (46,809 ) Present Value of Lease Payments $ 1,980,184 Less: Current Portion $ (1,582,746 ) Long Term Portion $ 397,438

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2023
Warrants
SCHEDULE OF WARRANT ACTIVITY	A summary of the warrant activity for the three months ended June 30, 2023 is as follows: SCHEDULE OF WARRANT ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 9,757,710 $ 5.61 5.14 $ 635 Granted - Exercised - Canceled/Exchanged (834 ) $ 0.12 Outstanding at June 30, 2023 9,756,876 $ 5.61 3.64 $ - Exercisable at June 30, 2023 9,756,876 $ 5.61 3.64 $ -
SCHEDULE OF WARRANT EXERCISABLE	SCHEDULE OF WARRANT EXERCISABLE Exercise Price Warrants Outstanding Weighted Avg. Remaining Life Warrants Exercisable $ 5.50 9,238,816 3.65 9,238,816 7.52 518,060 3.42 518,060 9,756,876 3.64 9,756,876

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	A summary of the stock option activity for the six months ended June 30, 2023 as follows: SCHEDULE OF STOCK OPTION ACTIVITY Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at December 31, 2022 92,166 $ 148.11 4.49 $ - Granted - Exercised - Forfeiture/Cancelled - Outstanding at June 30, 2023 92,166 $ 148.11 3.99 $ - Exercisable at June 30, 2023 92,166 $ 148.11 3.99 $ -
SCHEDULE OF STOCK OUTSTANDING AND EXERCISABLE	SCHEDULE OF STOCK OUTSTANDING AND EXERCISABLE Exercise Price Number of Options Remaining Life In Years Number of Options Exercisable $ 23.00 75.00 44,368 4.76 44,368 75.01 150.00 6,476 3.76 6,476 150.01 225.00 6,079 3.18 6,079 225.01 300.00 33,133 3.20 33,133 300.01 321.00 2,110 3.10 2,110 92,166 92,166

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS (Details Narrative) - USD ($)	1 Months Ended
	Jul. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Cash		$ 374,951	$ 821,804
Working capital		22,364,325
Accumulated deficit		$ 368,559,752	$ 362,269,015
Subsequent Event [Member] | Equipment Debt [Member]
Subsequent Event [Line Items]
Repurchase of private placement	$ 15,000,000

SCHEDULE OF POTENTIALLY DILUTIV

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES EXCLUDED FROM THE COMPUTATION OF BASIC AND DILUTED NET LOSS PER SHARE (Details) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	10,862,542	6,107,653
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares		2,601,540
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	92,166	92,166
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	9,756,876	2,752,941
Preferred Stock Convertible [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,013,500	661,006

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	Feb. 17, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Cash, fdic insured amount		$ 250,000		$ 250,000
Cash, uninsured amount		35,309		35,309		$ 434,399
Accounts receivable		226,558		226,558		215,256
Contract liability		25,000		25,000		25,000
Inventory		119,609		119,609		189,646
Advertising expenses		10,329	$ 44,071	15,851	$ 60,301
Environmental remediation		0		0		0
Factoring net bebt discouts		6,718,684		6,718,684		4,893,207
Unamortized debt discount, current		$ 2,185,819		$ 2,185,819		$ 1,221,022
Stockholders' Equity, Reverse Stock Split	1-for-300 reverse stock split
Intellectual Property [Member]
Property, Plant and Equipment [Line Items]
Estimated fair lives of long lived asset		5 years		5 years
Customer List [Member]
Property, Plant and Equipment [Line Items]
Estimated fair lives of long lived asset		10 years		10 years
License [Member]
Property, Plant and Equipment [Line Items]
Estimated fair lives of long lived asset		10 years		10 years
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated fair lives of long lived asset		5 years		5 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated fair lives of long lived asset		10 years		10 years

CONCENTRATIONS OF RISK (Details

CONCENTRATIONS OF RISK (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Concentration Risk [Line Items]
Accounts receivable	$ 226,558	$ 226,558	$ 215,256
Accounts Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk [Line Items]
Accounts receivable	52,590	$ 52,590
Concentration risk, percentage		23%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Two Customer [Member]
Concentration Risk [Line Items]
Accounts receivable	36,450	$ 36,450
Concentration risk, percentage		16%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customer [Member]
Concentration Risk [Line Items]
Accounts receivable	$ 31,485	$ 31,485
Concentration risk, percentage		14%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	64%	61%
Revenues	$ 5,999,544	$ 11,199,670
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Two Customer [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	6%	6%
Revenues	$ 538,219	$ 1,023,112
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Three Customer [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	5%
Revenues	$ 486,488

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Processed and unprocessed scrap metal	$ 119,609	$ 189,646
Finished products
Inventories	$ 119,609	$ 189,646

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 21,352,772	$ 15,714,021
Less accumulated depreciation	(3,686,817)	(2,546,486)
Property and equipment, net	17,665,955	13,167,535
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	10,806,704	12,995,494
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	6,128	6,128
Land [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	980,129	980,129
Building [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	724,170	724,170
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	7,063,234	20,000
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 1,772,407	$ 988,100

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 611,103	$ 201,986	$ 1,140,331	$ 336,117

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		$ 26,549,000
Accumulated amortization		(3,698,125)
Carrying value		22,850,875
Gross carrying amount	$ 26,549,000	26,549,000
Accumulated amortization	(5,177,375)	(3,698,125)
Carrying value	21,371,625	22,850,875
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	3,036,000	3,036,000
Accumulated amortization	(1,062,600)	(759,000)
Carrying value	$ 1,973,400	$ 2,277,000
Estimated remaining useful life	3 years 3 months	4 years
Customer List [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 2,239,000	$ 2,239,000
Accumulated amortization	(391,825)	(279,875)
Carrying value	$ 1,847,175	$ 1,959,125
Estimated remaining useful life	8 years 3 months	9 years
License [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 21,274,000	$ 21,274,000
Accumulated amortization	(3,722,950)	(2,659,250)
Carrying value	$ 17,551,050	$ 18,614,750
Estimated remaining useful life	8 years 3 months	9 years

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS (Details)	Jun. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023 (remaining)	$ 1,479,250
2024	2,958,500
2025	2,958,500
2026	2,806,700
2027	2,351,300
Thereafter	$ 8,817,375

AMORTIZATION OF INTANGIBLE AS_3

AMORTIZATION OF INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 739,625	$ 739,625	$ 1,479,250	$ 1,479,250

SCHEDULE OF CURRENT AND LONG TE

SCHEDULE OF CURRENT AND LONG TERM PRINCIPAL DUE UNDER NONCONVERTIBLE NOTE (Details)	Jun. 30, 2023 USD ($)
Short-Term Debt [Line Items]
Principal of Non-Convertible Notes Long Term	$ 9,227,974
Total Principal of Non-Convertible Notes	(9,227,974)
Principal of Non-Convertible Notes Current	2,897,598
GM Financial [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	18,546
Principal of Non-Convertible Notes Long Term	37,529
Total Principal of Non-Convertible Notes	(18,546)
Total Principal of Non-Convertible Notes	(37,529)
Non Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	5,000
Principal of Non-Convertible Notes Long Term
Total Principal of Non-Convertible Notes	(5,000)
Total Principal of Non-Convertible Notes
Deed of Trust Note [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	53,712
Principal of Non-Convertible Notes Long Term	533,957
Total Principal of Non-Convertible Notes	(53,712)
Total Principal of Non-Convertible Notes	(533,957)
Deedof Trust Note One [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	53,712
Principal of Non-Convertible Notes Long Term	533,957
Total Principal of Non-Convertible Notes	(53,712)
Total Principal of Non-Convertible Notes	(533,957)
Equipment Finance Note [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	231,120
Principal of Non-Convertible Notes Long Term	572,800
Total Principal of Non-Convertible Notes	(231,120)
Total Principal of Non-Convertible Notes	(572,800)
Equipment Finance Note One [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	993,564
Principal of Non-Convertible Notes Long Term	1,241,955
Total Principal of Non-Convertible Notes	(993,564)
Total Principal of Non-Convertible Notes	(1,241,955)
Equipment Finance Note Two [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	251,400
Principal of Non-Convertible Notes Long Term	1,205,994
Total Principal of Non-Convertible Notes	(251,400)
Total Principal of Non-Convertible Notes	(1,205,994)
Equipment Finance Note Three [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	254,700
Principal of Non-Convertible Notes Long Term	1,220,420
Total Principal of Non-Convertible Notes	(254,700)
Total Principal of Non-Convertible Notes	(1,220,420)
Equipment Finance Note Four [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	260,880
Principal of Non-Convertible Notes Long Term	1,250,060
Total Principal of Non-Convertible Notes	(260,880)
Total Principal of Non-Convertible Notes	(1,250,060)
Equipment Finance Note Five [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	254,280
Principal of Non-Convertible Notes Long Term	1,239,625
Total Principal of Non-Convertible Notes	(254,280)
Total Principal of Non-Convertible Notes	(1,239,625)
Equipment Finance Note Six [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	408,069
Principal of Non-Convertible Notes Long Term	771,819
Total Principal of Non-Convertible Notes	(408,069)
Total Principal of Non-Convertible Notes	(771,819)
Equipment Finance Note Seven [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	193,620
Principal of Non-Convertible Notes Long Term	960,070
Total Principal of Non-Convertible Notes	(193,620)
Total Principal of Non-Convertible Notes	(960,070)
Equipment Finance Note Eight [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	287,460
Principal of Non-Convertible Notes Long Term	880,750
Total Principal of Non-Convertible Notes	(287,460)
Total Principal of Non-Convertible Notes	(880,750)
Equipment Finance Note Nine [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	193,620
Principal of Non-Convertible Notes Long Term	615,680
Total Principal of Non-Convertible Notes	(193,620)
Total Principal of Non-Convertible Notes	(615,680)
Equipment Finance Note Ten [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	169,678
Principal of Non-Convertible Notes Long Term	371,364
Total Principal of Non-Convertible Notes	(169,678)
Total Principal of Non-Convertible Notes	(371,364)
Equipment Finance Note Eleven [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	45,570
Principal of Non-Convertible Notes Long Term	271,845
Total Principal of Non-Convertible Notes	(45,570)
Total Principal of Non-Convertible Notes	(271,845)
Debt Discount [Member]
Short-Term Debt [Line Items]
Total Principal of Non-Convertible Notes	777,333
Principal of Non-Convertible Notes Long Term	2,479,851
Total Principal of Non-Convertible Notes	(777,333)
Total Principal of Non-Convertible Notes	$ (2,479,851)

SCHEDULE OF PRINCIPAL PAYMENTS

SCHEDULE OF PRINCIPAL PAYMENTS DUE ON NON-CONVERTIBLE NOTES (Details)	Jun. 30, 2023 USD ($)
Factoring Advances And Non-convertible Notes Payable
2023 (remaining)	$ 1,834,965
2024	3,677,652
2025	3,512,258
2026	2,373,804
2027	1,872,716
Thereafter	$ 2,111,361

FACTORING ADVANCES AND NON-CO_3

FACTORING ADVANCES AND NON-CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)																						3 Months Ended		6 Months Ended
	Jun. 07, 2023	May 26, 2023	Apr. 12, 2023	Mar. 29, 2023	Mar. 01, 2023	Feb. 24, 2023	Feb. 23, 2023	Jan. 17, 2023	Jan. 12, 2023	Jan. 10, 2023	Dec. 29, 2022	Dec. 15, 2022	Dec. 08, 2022	Nov. 28, 2022	Sep. 14, 2022	Sep. 01, 2022	Apr. 21, 2022	Apr. 11, 2022	Apr. 11, 2022	Jan. 15, 2022	Sep. 23, 2021	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Short-Term Debt [Line Items]
Legal expenses																						$ 202,174	$ 155,360	$ 475,247	$ 521,312
Long term debt																						9,227,974		9,227,974
Debt instrument unamortized discount current																						2,185,819		2,185,819		$ 1,221,022
Interest payment																								49,296	$ 195,000
Secured Promissory Note [Member]
Short-Term Debt [Line Items]
Principal amount															$ 2,980,692		$ 964,470
Debt instrument periodic payment															$ 82,797
Amortization of debt discount																						39,509		79,018
Repayments of debt																								113,895
Unamortized debt discount																						349,263		349,263		428,281
Installation of piece equipment																	$ 750,000
Interest rate stated percentage															10.60%		10.60%
Advance maturity period															Sep. 14, 2025		Oct. 21, 2026
Interest payment																								579,579
Purchase price advance															$ 2,505,000
Principal balance																						1,886,256		1,886,256		2,386,817
Secured Promissory Note [Member] | Equipment [Member]
Short-Term Debt [Line Items]
Amortization of debt discount																						11,741		23,482
Unamortized debt discount																						156,547		156,547		180,030
Debt instrument unamortized discount current																						647,373		647,373		732,550
Secured Promissory Note [Member] | October 2022 [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment																	$ 6,665
Secured Promissory Note [Member] | October 2026 [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment																	$ 19,260
Deed of Trust Note [Member] | Land, Buildings and Improvements [Member]
Short-Term Debt [Line Items]
Principal amount																$ 600,000						587,669		587,669		595,954
Debt instrument periodic payment																$ 4,476
Interest rate stated percentage																6.50%
Advance maturity period																Sep. 01, 2032
Interest payment																						8,285		18,571
Interest payable																						3,035		3,035		3,184
Secured Promissory Note One [Member]
Short-Term Debt [Line Items]
Principal amount														$ 1,539,630
Debt instrument periodic payment														$ 10,410								20,950
Amortization of debt discount																						18,048		36,096
Unamortized debt discount																						418,414		418,414		454,510
Interest rate stated percentage														10.60%
Interest payment																								82,236
Purchase price advance														$ 1,078,502
Principal balance																						1,038,980		1,038,980		1,085,120
Secured Promissory Note Two [Member]
Short-Term Debt [Line Items]
Principal amount														1,560,090
Debt instrument periodic payment														$ 10,630										21,225
Amortization of debt discount																						18,285		36,570
Unamortized debt discount																						423,906		423,906		460,476
Interest rate stated percentage														10.60%
Interest payment																								84,970
Purchase price advance														$ 1,092,910
Principal balance																						1,051,214		1,051,214		1,099,614
Secured Promissory Note Three [Member]
Short-Term Debt [Line Items]
Principal amount														1,597,860
Debt instrument periodic payment														$ 10,860										21,740
Amortization of debt discount																						18,729		37,458
Unamortized debt discount																						432,200		432,200		471,659
Interest rate stated percentage														10.60%
Interest payment																								86,920
Purchase price advance														$ 1,119,334
Principal balance																						1,076,739		1,076,739		1,126,201
Secured Promissory Note Four [Member]
Short-Term Debt [Line Items]
Principal amount												$ 1,557,435
Debt instrument periodic payment												$ 10,585								$ 21,190
Amortization of debt discount																						18,302		36,604
Unamortized debt discount																						424,198		424,198		460,801
Interest rate stated percentage												10.60%
Interest payment																								63,530
Purchase price advance										$ 1,021,500		$ 1,093,380
Principal balance																						1,069,707		1,069,707		1,096,634
Secured Promissory Note Five [Member]
Short-Term Debt [Line Items]
Principal amount										1,245,018
Debt instrument periodic payment										$ 10,365
Amortization of debt discount																						17,417		32,705
Unamortized debt discount																						190,813		190,813
Interest rate stated percentage										10.60%
Interest payment																								65,103
Principal balance																						989,102		989,102
Secured Promissory Note Five [Member] | March Two Thousand Twenty Six [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment										$ 34,008
Secured Promissory Note Six [Member]
Short-Term Debt [Line Items]
Principal amount									$ 1,185,810
Debt instrument periodic payment									$ 8,030
Amortization of debt discount																						16,583		30,770
Unamortized debt discount																						322,435		322,435
Interest rate stated percentage									10.60%
Interest payment																								32,120
Purchase price advance									$ 832,605
Principal balance																						831,255		831,255
Secured Promissory Note Six [Member] | April Two Thousand Twenty Eight [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment									$ 16,135
Secured Promissory Note Seven [Member]
Short-Term Debt [Line Items]
Principal amount							$ 822,040
Debt instrument periodic payment							$ 6,370																	16,595
Amortization of debt discount																						11,026		15,069
Unamortized debt discount																						178,618		178,618
Interest rate stated percentage							10.60%
Interest payment																								12,740
Purchase price advance							$ 628,353
Principal balance																						630,682		630,682
Secured Promissory Note Eight [Member]
Short-Term Debt [Line Items]
Principal amount						$ 1,186,580
Debt instrument periodic payment						$ 9,185																		23,955
Amortization of debt discount																						15,915		22,104
Unamortized debt discount																						257,475		257,475
Interest rate stated percentage						10.60%
Interest payment																								18,370
Purchase price advance						$ 832,605
Principal balance																						910,735		910,735
Secured Promissory Note Nine [Member]
Short-Term Debt [Line Items]
Principal amount					$ 635,000
Debt instrument periodic payment					$ 14,138
Interest rate stated percentage					8.50%
Interest payable																						3,654		3,654
Principal balance																						541,015		541,015
Debt instrument periodic payment					$ 63,500
Principal payment																								93,985
Interest payment																								12,154
Secured Promissory Note Ten [Member]
Short-Term Debt [Line Items]
Principal amount			$ 317,415
Debt instrument periodic payment			$ 2,245
Amortization of debt discount																						3,432		3,432
Interest rate stated percentage			10.60%
Interest payable																						94,307		94,307
Purchase price advance			$ 219,676
Principal balance																						223,108		223,108
Secured Promissory Note Ten [Member] | July Two Thousand Twenty Seven [Member]
Short-Term Debt [Line Items]
Debt instrument periodic payment			$ 4,315
Resolution Agreement [Member] | Sheppard Mullin Richler and Hampton [Member]
Short-Term Debt [Line Items]
Amortization of debt discount																						0		3,182
Unamortized debt discount																						0		0		3,182
Legal expenses																					$ 459,250.88
Contingency term																					Under the terms of the Resolution Agreement, which the Company has classified as a non-convertible note, the Company was required to make a $25,000 initial payment by September 30, 2021 and is required to make $15,000 monthly payments from October 2021 to January 2023 with a final $10,000 payment due in February 2023.
Long term debt																						40,000		40,000
Debt instrument unamortized discount current																						0		0		38,284
Revenue Factoring Advance One [Member]
Short-Term Debt [Line Items]
Principal amount													$ 3,025,000
Purchase price													$ 2,500,000
Periodic payment													weekly
Debt instrument periodic payment													$ 60,020
Amortization of debt discount																						0		492,540
Repayments of debt																								695,198
Other long-term debt, Current																						2,149,742		2,149,742
Revenue factoring advance balance																						0		0		2,352,000
Unamortized debt discount																						0		0		492,540
Revenue Factoring Advance Two [Member]
Short-Term Debt [Line Items]
Principal amount													1,815,000
Purchase price													$ 1,470,000
Periodic payment													weekly
Debt instrument periodic payment													$ 34,904
Amortization of debt discount																						0		323,669
Repayments of debt																								408,136
Other long-term debt, Current																						1,302,152		1,302,152
Revenue factoring advance balance																						0		0		1,386,619
Unamortized debt discount																						0		0		323,670
Revenue Factoring Advance Three [Member]
Short-Term Debt [Line Items]
Principal amount											$ 1,474,000
Purchase price											$ 1,067,000
Periodic payment											weekly
Debt instrument periodic payment											$ 28,346
Amortization of debt discount																						98,467		196,935
Repayments of debt																								708,654
Revenue factoring advance balance																						557,470		557,470		1,069,188
Unamortized debt discount																						207,876		207,876		404,812
Revenue Factoring Advance Four [Member]
Short-Term Debt [Line Items]
Principal amount								$ 770,000
Purchase price								$ 550,000
Periodic payment								weekly
Debt instrument periodic payment								$ 24,062
Amortization of debt discount																						0		270,000
Repayments of debt																								192,500
Other long-term debt, Current																						548,625		548,625
Revenue factoring advance balance																						0		0
Origination fee								50,000
Gain on advance settlement																						0		28,875
Revenue Factoring Advance Five [Member]
Short-Term Debt [Line Items]
Principal amount								1,400,000
Purchase price								$ 1,000,000
Periodic payment								weekly
Debt instrument periodic payment								$ 43,750
Amortization of debt discount																						0		500,000
Repayments of debt																								350,000
Other long-term debt, Current																						1,003,870		1,003,870
Revenue factoring advance balance																						0		0
Origination fee								$ 100,000
Gain on advance settlement																						0		46,130
Revenue Factoring Advance Six [Member]
Short-Term Debt [Line Items]
Principal amount				$ 2,902,500
Purchase price				$ 2,250,000
Periodic payment				weekly
Debt instrument periodic payment				$ 54,764
Amortization of debt discount																						156,070		161,371
Other long-term debt, Current																						657,171		657,171
Revenue factoring advance balance																						1,754,200		1,754,200
Unamortized debt discount																						491,129		491,129
Origination fee				67,500
Proceeds from advances				2,182,500
Revenue Factoring Advance Seven [Member]
Short-Term Debt [Line Items]
Principal amount				4,386,000
Purchase price				$ 3,400,000
Periodic payment				weekly
Debt instrument periodic payment				$ 82,755
Amortization of debt discount																						240,341		243,849
Other long-term debt, Current				2,821,891																		993,057		993,057
Revenue factoring advance balance																						2,650,793		2,650,793
Unamortized debt discount																						742,151		742,151
Origination fee				102,000
Proceeds from advances				$ 476,109
Revenue Factoring Advance Eight [Member]
Short-Term Debt [Line Items]
Principal amount		$ 917,000
Purchase price		$ 700,000
Periodic payment		weekly
Debt instrument periodic payment		$ 17,635
Amortization of debt discount																						22,170		22,170
Other long-term debt, Current																						90,972		90,972
Revenue factoring advance balance																						610,198		610,198
Unamortized debt discount																						215,830		215,830
Origination fee		21,000
Proceeds from advances		679,000
Revenue Factoring Advance Nine [Member]
Short-Term Debt [Line Items]
Principal amount		393,000
Purchase price		$ 300,000
Periodic payment		weekly
Debt instrument periodic payment		$ 7,558
Amortization of debt discount																						9,501		9,501
Other long-term debt, Current																						37,788		37,788
Revenue factoring advance balance																						262,713		262,713
Unamortized debt discount																						92,499		92,499
Origination fee		9,000
Proceeds from advances		$ 291,000
Revenue Factoring Advance Ten [Member]
Short-Term Debt [Line Items]
Principal amount	$ 1,400,000
Purchase price	$ 910,000
Periodic payment	weekly
Debt instrument periodic payment	$ 51,785
Amortization of debt discount																						53,667		53,667
Other long-term debt, Current																						165,355		165,355
Revenue factoring advance balance																						798,312		798,312
Unamortized debt discount																						436,333		436,333
Origination fee	90,000
Proceeds from advances	900,000
Advance receivables	$ 10,000
Simple Agreements [Member]
Short-Term Debt [Line Items]
Revenue factoring advance balance																										85,000
Non Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Long term debt
Non Convertible Notes Payable [Member] | Vehicle Financing Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																		$ 74,186	$ 74,186
Debt instrument periodic payment																			1,236
Amortization of debt discount																						442		884
Unamortized debt discount																						7,006		7,006		7,890
Debt instrument unamortized discount current																						$ 49,070		49,070		$ 60,114
Purchase price of vehicles																		65,000	65,000
Debt down payment																		10,000
Rebate purchase price																		$ 2,400	$ 2,400
Payment for Non convertible note payable																								$ 11,928

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts Payable	$ 2,087,383	$ 1,548,847
Credit Cards	308,307	206,669
Accrued Interest	1,895,040	1,708,965
Accrued Expenses	1,617,720	1,570,849
Total Accounts Payable and Accrued Expenses	$ 5,908,450	$ 5,035,330

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable and accrued expenses	$ 5,908,450	$ 5,035,330

ACCRUED PAYROLL AND RELATED E_2

ACCRUED PAYROLL AND RELATED EXPENSES (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accrued Payroll And Related Expenses
Payroll tax liabilities, penalties	$ 4,456,142	$ 3,946,411

SCHEDULE OF ASSETS AND LIABILIT

SCHEDULE OF ASSETS AND LIABILITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Total ROU assets	$ 1,884,324	$ 3,009,946
Current portion of lease liabilities – related party	1,377,913	2,742,140
Current portion of lease liabilities	204,833	232,236
Long term lease liabilities – related party, net of current portion	83,430
Long term lease liabilities, net of current portion	314,008	116,262
Total lease liabilities	1,980,184	3,090,638
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
ROU assets	1,372,943	2,419,338
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
ROU assets	$ 511,381	$ 590,608

SCHEDULE OF NON CANCELABLE OPER

SCHEDULE OF NON CANCELABLE OPERATING LEASES AND OTHER OBLIGATIONS (Details)	Jun. 30, 2023 USD ($)
Leases
2023 (remaining)	$ 1,437,571
2024	272,971
2025	139,545
2026	134,476
2027	42,430
Total Minimum Lease Payments	2,026,993
Less: Imputed Interest	(46,809)
Present Value of Lease Payments	1,980,184
Less: Current Portion	(1,582,746)
Long Term Portion	$ 397,438

LEASES (Details Narrative)

LEASES (Details Narrative)

3 Months Ended

6 Months Ended

Jan. 01, 2023 USD ($)

Oct. 13, 2022 USD ($)

Sep. 01, 2022 USD ($)

Jul. 01, 2022

Apr. 01, 2022 USD ($)

Feb. 01, 2022 USD ($)

Jan. 24, 2022 USD ($) ft²

Dec. 23, 2021 USD ($)

Oct. 11, 2021 USD ($)

Oct. 01, 2021 USD ($)

Jun. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Jun. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Dec. 31, 2022 USD ($)

Restructuring Cost and Reserve [Line Items]

Operating lease, liability

$ 1,980,184

$ 1,980,184

Payment for rent

776,382

$ 698,111

1,490,160

$ 1,214,075

Security deposit

$ 31,893

$ 31,893

$ 6,893

Area of land | ft²

3,521

Weighted average remaining lease term

1 year 10 months 9 days

1 year 10 months 9 days

Weighted average discount rate

10%

10%

Chief Executive Officer [Member]

Restructuring Cost and Reserve [Line Items]

Payment for rent

$ 9,000

$ 675,051

$ 1,350,103

Empire Services Inc [Member]

Restructuring Cost and Reserve [Line Items]

Payment for rent

$ 11,200

$ 3,668

Lease, description

The Company is required to pay $199,821 per month in rent for these facilities from April to December 2022 and increasing by 3% on January 1st of every year thereafter.

Renewal term

5 years

Empire Services Inc [Member] | Chief Executive Officer [Member]

Restructuring Cost and Reserve [Line Items]

Lease, description

the Company entered into leasing agreements for 3,521 square feet of office space commencing upon the completion of tenant improvements which was expected to be on April 1, 2022 but shall be no later than May 1, 2022 (“Commencement Date”).

Empire Services Inc [Member] | January 1, 2024 [Member] | Chief Executive Officer [Member]

Restructuring Cost and Reserve [Line Items]

Payment for rent

$ 9,677

Lease, description

Under the terms of the lease, the Company is required to pay $9,000 per month for the facility beginning January 1, 2023 and increasing by 3% on January 1, 2024.

Under the terms of the lease, the Company is required to pay $8,000 per month for the facility beginning February 1, 2022 and increasing by 3% on January 1, 2023

Under the terms of the leases, Empire is required to pay $9,677 for the prorated first month and $15,000 per month for the facilities beginning November 1, 2021 and increasing by 3% on January 1st of every year thereafter.

Lease expiration date

Jan. 01, 2024

Jan. 01, 2024

Operating lease, option to extend

the Company has two options to extend the leases by 5 years per option. In the event the Company does not exercise the options, the leases will continue on a month-to-month basis. The Company cannot sublease any of the properties under the lease agreements.

Empire Services Inc [Member] | January 01, 2023 [Member] | Chief Executive Officer [Member]

Restructuring Cost and Reserve [Line Items]

Lease, description

Under the terms of the lease, the Company is required to pay $4,300 per month for the facility beginning November 1, 2022 and increasing by 3% on January 1, 2023.

Empire Services Inc [Member] | December 23, 2025 [Member] | Chief Executive Officer [Member]

Restructuring Cost and Reserve [Line Items]

Lease, description

Under the terms of the lease, Empire was required to pay $18,000 for the first month and $1,000 per month thereafter for 60 months.

Lease expiration date

Dec. 23, 2025

Operating lease, option to extend

the Company does not have an option to renew or extend. The Company is responsible to any damage to the automobile under the terms of the lease.

Empire Services Inc [Member] | March ThirtyF irst Two Thousand Twenty Three [Member] | Chief Executive Officer [Member]

Restructuring Cost and Reserve [Line Items]

Lease, description

Under the terms of the lease, Empire was required to pay $2,930 per month thereafter for a period of 24 months.

Lease expiration date

Jul. 31, 2024

Empire Services Inc [Member] | July Thirty One Two Thousand Twenty Four [Member] | Chief Executive Officer [Member]

Restructuring Cost and Reserve [Line Items]

Operating lease, option to extend

the Company does not have an option to renew or extend. The Company is responsible to any damage to the equipment under the terms of the lease.

Empire Services Inc [Member] | Scrap Metal Yards [Member]

Restructuring Cost and Reserve [Line Items]

Operating lease, right-of-use asset

$ 3,492,531

Operating lease, liability

3,650,358

Payment for rent

145,821

Lease expiration date

Jan. 01, 2024

Empire Services Inc [Member] | Scrap Metal Yards [Member] | January 1, 2024 [Member]

Restructuring Cost and Reserve [Line Items]

Renewal term

5 years

Additional lessee operating lease renewal term

5 years

Empire Services Inc [Member] | Scrap Metal Yards [Member] | January 01, 2023 [Member]

Restructuring Cost and Reserve [Line Items]

Renewal term

5 years

5 years

Additional lessee operating lease renewal term

5 years

5 years

Empire Services Inc [Member] | Kelford and Carrolton Yards [Member]

Restructuring Cost and Reserve [Line Items]

Payment for rent

$ 50,000

Empire Services Inc [Member] | Office Lease [Member]

Restructuring Cost and Reserve [Line Items]

Security deposit

$ 3,668

Empire Services Inc [Member] | Office Lease [Member] | March 31, 2024 [Member]

Restructuring Cost and Reserve [Line Items]

Operating lease, right-of-use asset

30,699

Operating lease, liability

$ 31,061

Lease, description

Under the terms of the lease, Empire is required to pay $1,150 per month and increasing by 3% on April 1st of every year beginning on April 1, 2022.

Security deposit

$ 1,150

Empire Services Inc [Member] | Office Lease [Member] | January 1, 2024 [Member]

Restructuring Cost and Reserve [Line Items]

Payment for rent

$ 9,000

$ 8,000

Empire Services Inc [Member] | Office Lease [Member] | January 01, 2023 [Member]

Restructuring Cost and Reserve [Line Items]

Payment for rent

$ 4,300

Empire Services Inc [Member] | Office Lease [Member] | December 23, 2025 [Member]

Restructuring Cost and Reserve [Line Items]

Payment for rent

$ 18,000

Empire Services Inc [Member] | Automobiles [Member] | February 18, 2025 [Member]

Restructuring Cost and Reserve [Line Items]

Operating lease, right-of-use asset

26,804

Operating lease, liability

18,661

Payment for rent

$ 750

Lease expiration date

Feb. 18, 2025

Empire Services Inc [Member] | Automobiles [Member] | February 15, 2026 [Member]

Restructuring Cost and Reserve [Line Items]

Operating lease, right-of-use asset

$ 34,261

Operating lease, liability

27,757

Payment for rent

$ 650

Lease expiration date

Feb. 15, 2026

COMMITMENTS AND CONTINGENCES (D

COMMITMENTS AND CONTINGENCES (Details Narrative) - USD ($)				3 Months Ended		6 Months Ended
	Sep. 23, 2021	Jun. 25, 2021	Dec. 01, 2020	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Related Party Transaction [Line Items]
Outstanding legal fees				$ 202,174	$ 155,360	$ 475,247	$ 521,312
Sheppard Mullin [Member]
Related Party Transaction [Line Items]
Outstanding legal fees			$ 487,390.73
Unpaid legal fees, disbursements and interest		$ 459,251
Sheppard Mullin [Member] | Resolution Agreement [Member]
Related Party Transaction [Line Items]
Loss contingency	$ 459,250.88
Resolved legal matter	Under the terms of the Resolution Agreement, the Company was required to make a $25,000 initial payment by September 30, 2021 and is required to make $15,000 monthly payments from October 2021 to January 2023 with a final $10,000 payment due in February 2023. The Company has made the October 2021 through February 2023 monthly payments.

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)			6 Months Ended
	Jan. 23, 2023	Sep. 30, 2021	Jun. 30, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized			10,000,000	10,000,000
Common stock, shares authorized			1,200,000,000	500,000,000
Additional paid in capital			$ 377,595,330	$ 377,595,618
Common stock par value			$ 0.001	$ 0.001
Commom stock, shares issued			11,250,813	10,962,319
Commom stock, shares outstanding			11,250,813	10,962,319
Preferred Stock Series Z [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Additional paid in capital			$ 7,237,572
Series Z Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized			500	500
Preferred stock, par value			$ 0.001	$ 0.001
Preferred stock value conversion	288,494
Preferred stock shares issued			250	322
Preferred stock shares outstanding			250	322
Number of shares issued	72
Loss on conversion			$ 72
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued			288,494
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized			10,000,000
Preferred stock, par value			$ 0.001
Preferred Stock [Member] | Preferred Stock Series Z [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, par value		$ 0.001
Common stock, shares authorized		500
Convertible shares of common stock		$ 20,000
Preferred stock value conversion		500
Convertible preferred stock in percentage		19.98%

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member]	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Shares, Outstanding, Beginning	9,757,710
Weighted-Average Exercise Price, Outstanding, Beginning | $ / shares	$ 5.61
Weighted-Average Remaining Contractual Term, Outstanding	5 years 1 month 20 days
Aggregate Intrinsic Value, Outstanding, Beginning | $	$ 635
Shares, Granted
Shares, Exercised
Shares, Expired/Canceled	(834)
Weighted-Average Exercise Price, Canceled | $ / shares	$ 0.12
Shares, Outstanding, Ending	9,756,876
Weighted-Average Exercise Price, Outstanding, Ending | $ / shares	$ 5.61
Weighted-average remaining contractual term	3 years 7 months 20 days
Shares, Exercisable	9,756,876
Weighted-Average Exercise Price, Exercisable | $ / shares	$ 5.61
Weighted-average remaining contractual term, exercisable	3 years 7 months 20 days

SCHEDULE OF WARRANT EXERCISABLE

SCHEDULE OF WARRANT EXERCISABLE (Details) - Warrant [Member] - $ / shares	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Exercise Price	$ 5.61	$ 5.61
Warrants Outstanding	9,756,876	9,757,710
Weighted Avg. Remaining Life	3 years 7 months 20 days
Warrants, Exercisable	9,756,876
Exercise Price 1 [Member]
Exercise Price	$ 5.50
Warrants Outstanding	9,238,816
Weighted Avg. Remaining Life	3 years 7 months 24 days
Warrants Exercisable	9,238,816
Exercise Price 2 [Member]
Exercise Price	$ 7.52
Warrants Outstanding	518,060
Weighted Avg. Remaining Life	3 years 5 months 1 day
Warrants Exercisable	518,060

WARRANTS (Details Narrative)

WARRANTS (Details Narrative)	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares
Warrants
Aggregate intrinsic value of outstanding stock warrants | $	$ 0
Stock price per share | $ / shares	$ 0.76

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Option Indexed to Issuer's Equity [Line Items]
Aggregate Intrinsic Value, Outstanding, Ending	$ 0
Share-Based Payment Arrangement, Option [Member]
Option Indexed to Issuer's Equity [Line Items]
Shares, Outstanding, Beginning	92,166
Weighted-Average Exercise Price, Outstanding, Beginning	$ 148.11
Weighted- Average Remaining Contractual Term	3 years 11 months 26 days	4 years 5 months 26 days
Aggregate Intrinsic Value, Outstanding, Beginning
Shares, Granted
Shares, Exercised
Shares, Expired/Canceled
Shares, Outstanding, Ending	92,166	92,166
Weighted-Average Exercise Price, Outstanding, Ending	$ 148.11	$ 148.11
Aggregate Intrinsic Value, Outstanding, Ending
Shares, Exercisable	92,166
Weighted-Average Exercise Price, Exercisable	$ 148.11
Weighted- Average Remaining Contractual Term, Exercisable	3 years 11 months 26 days
Aggregate Intrinsic Value, Exercisable

SCHEDULE OF STOCK OUTSTANDING A

SCHEDULE OF STOCK OUTSTANDING AND EXERCISABLE (Details) - Share-Based Payment Arrangement, Option [Member]	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options	92,166
Number of Options Exercisable	92,166
Exercise Price 1 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options	44,368
Remaining Life In Years	4 years 9 months 3 days
Number of Options Exercisable	44,368
Exercise Price 1 [Member] | Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 23
Exercise Price 1 [Member] | Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 75
Exercise Price 2 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options	6,476
Remaining Life In Years	3 years 9 months 3 days
Number of Options Exercisable	6,476
Exercise Price 2 [Member] | Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 75.01
Exercise Price 2 [Member] | Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 150
Exercise Price 3 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options	6,079
Remaining Life In Years	3 years 2 months 4 days
Number of Options Exercisable	6,079
Exercise Price 3 [Member] | Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 150.01
Exercise Price 3 [Member] | Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 225
Exercise Price 4 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options	33,133
Remaining Life In Years	3 years 2 months 12 days
Number of Options Exercisable	33,133
Exercise Price 4 [Member] | Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 225.01
Exercise Price 4 [Member] | Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 300
Exercise Price 5 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options	2,110
Remaining Life In Years	3 years 1 month 6 days
Number of Options Exercisable	2,110
Exercise Price 5 [Member] | Minimum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 300.01
Exercise Price 5 [Member] | Maximum [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 321

STOCK OPTIONS (Details Narrativ

STOCK OPTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
Number of shares available for grant	214,367		214,367
Shares reserved for future issuance	567,300		567,300
Aggregate intrinsic value outstanding stock options	$ 0		$ 0
Stock price	$ 0.76		$ 0.76
Fair value of all options, vested	$ 0	$ 0	$ 0	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	Jan. 01, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Payment for rent		$ 776,382	$ 698,111	$ 1,490,160	$ 1,214,075
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Payment for rent	$ 9,000	675,051		1,350,103
Payments for rent pecentage	3%
Accrued rent		$ 1,925,970		$ 1,925,970		$ 317,781

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				3 Months Ended	6 Months Ended
	Jul. 31, 2023	Jul. 28, 2023	Jan. 23, 2023	Jun. 30, 2022	Jun. 30, 2022	Aug. 07, 2023	Aug. 03, 2023	Jul. 03, 2023	Jun. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock value per share									$ 0.001	$ 0.001
Common stock, shares issued									11,250,813	10,962,319
Series Z Preferred Stock [Member]
Subsequent Event [Line Items]
Shares issued			72
Exchange of shares			288,494
Common Stock [Member]
Subsequent Event [Line Items]
Shares issued				2,000	8,500
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt instrument maturity date	Jul. 31, 2025
Common stock value per share	$ 0.001
Conversion price per share	$ 1.50
Debt Instrument, redemption price, percentage of principal amount redeemed	10%
Class of stock warrant shares	4,420,460
Warrant exercise price per share	$ 0.01
Subsequent Event [Member] | Purchase Agreement [Member]
Subsequent Event [Line Items]
Proceeds from issuance of debt	$ 15,000,000
Proceeds from issuance of debt gross	13,968,750
Proceeds from debt exchange for warrant	$ 1,031,250
Debt instrument effective percent	16.67%
Debt instrument effective percent	18%
Subsequent Event [Member] | Chief Executive Officer [Member]
Subsequent Event [Line Items]
Principal amount	$ 17,218,350
Subsequent Event [Member] | Officer [Member] | Series Z Preferred Stock [Member]
Subsequent Event [Line Items]
Exchange of shares		250
Subsequent Event [Member] | Common Stock [Member] | ESOP [Member]
Subsequent Event [Line Items]
Common stock, shares issued						125,929
Subsequent Event [Member] | Common Stock [Member] | Chief Executive Officer [Member]
Subsequent Event [Line Items]
Principal amount							$ 2,000,000
Shares issued		1,013,500
Debt instrument, periodic payment	$ 1,000,000
Bridge Finance [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Principal amount								$ 1,031,250
Purchase price								$ 825,000