Society Pass (SOPA) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 10, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-41037
Entity Registrant Name	SOCIETY PASS INCORPORATED
Entity Central Index Key	0001817511
Entity Tax Identification Number	83-1019155
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	701 S. Carson Street
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Carson City
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89701
City Area Code	+65
Local Phone Number	6518-9382
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	SOPA
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	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		26,660,843

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 22,986,380	$ 23,264,777
Restricted cash	20,913	0
Accounts receivable, net	574,316	52,588
Inventories	255,820	221,068
Contract assets	9,019
Deposits, prepayments and other receivables	4,125,585	6,094,254
Total current assets	27,972,033	29,632,687
Non-current assets:
Deposits, prepayments and other receivables		858,667
Intangible assets, net	4,173,549	4,000,000
Goodwill	7,278,774
Property, plant and equipment, net	647,811	57,035
Right of use assets, net	643,593	627,968
Total non-current assets	12,743,727	5,543,670
TOTAL ASSETS	40,715,760	35,176,357
Current liabilities:
Accounts payables	1,205,030	261,907
Contract liabilities	1,348,901	25,229
Accrued liabilities and other payables	9,574,179	813,598
Deferred tax liabilities	69,000
Due to related parties	22,635	524,763
Operating lease liabilities	299,509	218,077
Due to first insurance funding		596,047
Loan	205,448
Total current liabilities	12,724,702	2,439,621
Non-current liabilities
Operating lease liabilities	348,901	411,053
TOTAL LIABILITIES	13,073,603	2,850,674
COMMITMENTS AND CONTINGENCIES
Convertible Preferred Stocks; $0.0001 par value, 5,000,000 shares authorized, 4,916,500 and 4,916,500 shares undesignated as of September 30, 2022 and December 31, 2021, respectively
EQUITY
Common Stock; $0.0001 par value, 95,000,000 shares authorized; 25,877,403 and 19,732,406 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	2,587	1,973
Additional paid-in capital	99,232,772	79,833,290
Accumulated other comprehensive gain (loss)	91,675	(54,340)
Accumulated deficit	(71,364,951)	(47,352,456)
Total equity attributable to Society Pass Incorporated	27,962,083	32,428,467
Non-controlling interest	(319,926)	(102,784)
TOTAL EQUITY	27,642,157	32,325,683
TOTAL LIABILITIES AND EQUITY	40,715,760	35,176,357
Series A Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value
Series B Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value
Series B1 Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value
Series C Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value
Series C 1 Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value
Series X Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	4,916,500	4,916,500
Preferred stock, shares outstanding	4,916,500	4,916,500
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	95,000,000	95,000,000
Common stock, shares issued	25,877,403	19,732,406
Common stock, shares outstanding	25,877,403	19,732,406
Series A Preferred Stock [Member]
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B1 Preferred Stock [Member]
Preferred stock, shares authorized	15,000	15,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series C Preferred Stock [Member]
Preferred stock, shares authorized	15,000	15,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series C 1 Preferred Stock [Member]
Preferred stock, shares authorized	30,000	30,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series X Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	3,500	3,500
Preferred stock, shares issued	3,500	3,500
Preferred stock, shares outstanding	3,500	3,500

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue, net
Total revenue	$ 2,050,264	$ 83,534	$ 2,994,416	$ 100,823
Cost of sales:
Total cost of revenue	(1,742,329)	(159,436)	(2,701,412)	(264,293)
Gross income (loss)	307,935	(75,902)	293,004	(163,470)
Operating expenses:
Sales and marketing expenses	(212,666)	(42,843)	(662,058)	(85,027)
Software development costs	(19,759)	(9,709)	(56,627)	(76,698)
Impairment loss	(250,417)		(779,000)	(200,000)
General and administrative expenses	(9,925,469)	(8,292,463)	(23,111,531)	(14,414,362)
Total operating expenses	(10,408,311)	(8,345,015)	(24,609,216)	(14,776,087)
Loss from operations	(10,100,376)	(8,420,917)	(24,316,212)	(14,939,557)
Other income (expense):
Interest income	41,817	55	47,889	71
Interest expense	(11,277)	(12,272)	(15,706)	(36,486)
Loss on settlement of litigation				(550,000)
Other income	7,105	5,170	45,398	6,917
Total other income (expense)	37,645	(7,047)	77,581	(579,498)
Loss before income taxes	(10,062,731)	(8,427,964)	(24,238,631)	(15,519,055)
Income taxes	(736)	(1,303)	(2,835)	(9,943)
Net loss	(10,063,467)	(8,429,267)	(24,241,466)	(15,528,998)
Net loss attributable to non-controlling interest	(103,674)		(228,971)
NET LOSS ATTRIBUTABLE TO SOCIETY PASS INCORPORATED	(9,959,793)	(8,429,267)	(24,012,495)	(15,528,998)
Other comprehensive income (loss):
Foreign currency translation adjustment	136,145	8,859	157,844	35,758
COMPREHENSIVE LOSS	(9,927,322)	(8,420,408)	(24,083,622)	(15,493,240)
Foreign currency translation adjustment attributable to non-controlling interest	8,473		11,829
Comprehensive loss attributable to Society Pass Incorporated	$ (9,832,121)	$ (8,420,408)	$ (23,866,480)	$ (15,493,240)
Net loss per share attributable to Society Pass Incorporated :
– Basic	$ (0.39)	$ (1)	$ (1.01)	$ (2)
– Diluted	$ (0.39)	$ (1)	$ (1.01)	$ (2)
Weighted average common shares outstanding:
– Basic	25,302,206	7,823,818	23,856,503	7,551,842
– Diluted	25,302,206	7,823,818	23,856,503	7,551,842
Sales Online Ordering [Member]
Revenue, net
Total revenue	$ 645,074	$ 73,518	$ 1,561,625	$ 73,518
Cost of sales:
Total cost of revenue	(614,500)	(57,741)	(1,467,358)	(57,741)
Sales Digital Marketing [Member]
Revenue, net
Total revenue	1,211,428		1,211,428
Cost of sales:
Total cost of revenue	(1,068,000)		(1,068,000)
Sales Online Ticketing And Reservation [Member]
Revenue, net
Total revenue	178,206		178,206
Cost of sales:
Total cost of revenue	(6,007)		(6,007)
Sales Data [Member]
Revenue, net
Total revenue	15,441		21,083
Cost of sales:
Total cost of revenue	(8,956)		(9,931)
Software Sales [Member]
Revenue, net
Total revenue	34	10,016	21,924	26,970
Cost of sales:
Total cost of revenue	(44,800)	(101,695)	(150,005)	(206,387)
Hardware Sales [Member]
Revenue, net
Total revenue	81		150	335
Cost of sales:
Total cost of revenue	$ (66)		$ (111)	$ (165)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE LOSS (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total revenue	$ 2,050,264	$ 83,534	$ 2,994,416	$ 100,823
Online Ticketing And Reservation [Member]
Total revenue	$ 178,206

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 742	$ 2,227,033	$ (55,236)	$ (12,587,311)		$ (10,414,772)
Beginning balance, shares at Dec. 31, 2020		7,413,600
Imputed interest			11,994				11,994
Foreign currency translation adjustment				33,482			33,482
Net loss for the period					(2,756,980)		(2,756,980)
Ending balance, value at Mar. 31, 2021		$ 742	2,239,027	(21,754)	(15,344,291)		(13,126,276)
Ending balance, shares at Mar. 31, 2021		7,413,600
Imputed interest			12,126				12,126
Stock-based compensation			2,894,075				2,894,075
Foreign currency translation adjustment				(6,583)			(6,583)
Net loss for the period					(4,342,751)		(4,342,751)
Ending balance, value at Jun. 30, 2021		$ 742	5,145,228	(28,337)	(19,687,042)		(14,569,409)
Ending balance, shares at Jun. 30, 2021		7,413,600
Imputed interest			12,260				12,260
Shares issued for services		$ 127	5,149,929				5,150,056
Shares issued for services, shares		1,274,250
Shares issued for accrued salaries		$ 116	960,718				960,834
Shares issued for accrued salaries, shares		1,157,630
Share cancellation		$ (15)	15
Share cancellation, shares		(150,000)
Waiver of related parties debts			1,444,140				1,444,140
Foreign currency translation adjustment				8,859			8,859
Net loss for the period					(8,429,267)		(8,429,267)
Ending balance, value at Sep. 30, 2021		$ 970	12,712,290	(19,478)	(28,116,309)		(15,422,527)
Ending balance, shares at Sep. 30, 2021		9,695,480
Beginning balance, value at Dec. 31, 2021		$ 1,973	79,833,290	(54,340)	(47,352,456)	(102,784)	32,325,683
Beginning balance, shares at Dec. 31, 2021	3,500	19,732,406
Shares issued for services		$ 11	1,632,162				1,632,173
Shares issued for services, shares		116,000
Shares issued for accrued salaries		$ 3	86,466				86,469
Shares issued for accrued salaries, shares		25,444
Sale of units in public offering (net of expense)		$ 348	10,402,543				10,402,891
Sale of units in initial public offering (net of expense), shares		3,484,845
Shares issued to acquire subsidiary		$ 23	799,977				800,000
Shares issued to acquire subsidiary, shares		226,629
Share issued upon the exercise of warrant		$ 16	356,984				357,000
Share issued upon the exercise of warrant, shares		160,000
Share issued for accrued services		$ 1	119,456				119,457
Share issued for accrued services, shares		13,273
Fair value of stock option granted for director's bonus			303,990				303,990
Shares issued to acquire non-controlling interest			22,470				22,470
Shares issued to acquire non-controlling interest, shares		2,497
Foreign currency translation adjustment				(42,161)		(3,015)	(45,176)
Net loss for the period					(6,548,378)	(43,027)	(6,591,405)
Ending balance, value at Mar. 31, 2022		$ 2,375	93,557,338	(96,501)	(53,900,834)	(148,826)	39,413,552
Ending balance, shares at Mar. 31, 2022	3,500	23,761,094
Shares issued for services		$ 37	1,694,702				1,694,739
Shares issued for services, shares		370,000
Shares issued for accrued salaries		$ 3	61,747				61,750
Shares issued for accrued salaries, shares		29,353
Shares issued for director's remuneration		$ 32	899,964				899,996
Shares issued for director's remuneration, shares		316,092
Shares issued to acquire subsidiary		$ 4	83,236				83,240
Shares issued to acquire subsidiary, shares		40,604
Share issued upon the exercise of warrant		$ 3	55,887				55,890
Share issued upon the exercise of warrant, shares		27,300
Fair value of stock option granted for director's bonus			(303,990)				(303,990)
Shares issued to acquire non-controlling interest			(22,470)				(22,470)
Foreign currency translation adjustment				60,504		6,371	66,875
Net loss for the period					(7,504,324)	(82,270)	(7,586,594)
Ending balance, value at Jun. 30, 2022		$ 2,454	96,026,414	(35,997)	(61,405,158)	(224,725)	34,362,988
Ending balance, shares at Jun. 30, 2022	3,500	24,544,443
Shares issued for services		$ 61	1,827,428				1,827,489
Shares issued for services, shares		617,332
Shares issued for accrued salaries		$ 4	68,996				69,000
Shares issued for accrued salaries, shares		37,229
Shares issued for acquire business operation		$ 7	133,993				134,000
Shares issued for acquire business operation, shares		69,072
Shares issued to acquire subsidiary		$ 61	1,175,941				1,176,002
Shares issued to acquire subsidiary, shares		609,327
Foreign currency translation adjustment				127,672		8,473	136,145
Net loss for the period					(9,959,793)	(103,674)	(10,063,467)
Ending balance, value at Sep. 30, 2022		$ 2,587	$ 99,232,772	$ 91,675	$ (71,364,951)	$ (319,926)	$ 27,642,157
Ending balance, shares at Sep. 30, 2022	3,500	25,877,403

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (24,241,466)	$ (15,528,998)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	2,449,338	2,406,648
Impairment loss	779,000	200,000
Imputed interest		36,380
Financing charges – first insurance funding	7,769
Loss on settlement of litigation		550,000
Stock based compensation for services	6,105,057	10,071,830
Change in operating assets and liabilities:
Accounts receivable	545,962	(85,906)
Inventories	(30,404)
Deposits, prepayments and other receivables	4,260,141	(9,091)
Contract assets	(9,019)
Contract liabilities	873,672	16,936
Accounts payables	(953,756)	50,424
Accrued liabilities and other payables	687,000	(474,932)
Advances to related parties	(1,352,189)	127,500
Right of use assets	252,536	28,498
Operating lease liabilities	(254,648)	(29,064)
Net cash used in operating activities	(10,881,007)	(2,639,775)
Cash flows from investing activities:
Purchase of investment assets		(200,000)
Purchase of property, plant, and equipment	(449,545)
Purchase of subsidiary	(820,000)
Purchase of assets in a business operation	(80,000)
Cash from purchase of subsidiary and business operation	1,643,659
Net cash provided by (used in) investing activities	294,114	(200,000)
Cash flows from financing activities:
Proceeds from the issuance of preferred stock and exercise of warrants into preferred stock	412,890	8,019,461
Proceeds from public offering, net of offering expenses	10,402,891
Repayment of loan	(632,876)
Net cash provided by financing activities	10,182,905	8,019,461
Effect on exchange rate change on cash and cash equivalents	146,504	36,098
NET CHANGE IN CASH AND CASH EQUIVALENTS AND RESTRICTED CASH	(257,484)	5,215,784
CASH AND CASH EQUIVALENT AND RESTRICTED CASH AT BEGINNING OF YEAR	23,264,777	506,666
CASH AND CASH EQUIVALENT AND RESTRICTED CASH AT END OF PERIOD	23,007,293	5,722,450
Supplemental disclosure of cash flow information:
Cash paid for interest		106
Cash paid for income tax
NON-CASH INVESTING AND FINANCING ACTIVITIES
Shares issued to acquire subsidiary	2,059,242
Shares issued to acquire business operation	134,000
Shares issued for accrued services	119,457
Shares cancellation		15
Fair value of preferred stock accounted and included for issuance cost		441,642
Fair value of preferred stock issued for services		2,948,982
Waiver of related party debt accounted as capital transaction		1,444,140
Impact of adoption of the ASC Topic 842 - lease obligation and ROU asset	228,612	479,171
Purchase consideration accrued for assets purchase transactions		160,000
Preferred stock issued but amount collected subsequently		$ 251,250

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS AND ORGANIZATION	NOTE－1 DESCRIPTION OF BUSINESS AND ORGANIZATION Society Pass Incorporated (the "Company") was incorporated in the State of Nevada on June 22, 2018, under the name of Food Society Inc. On October 3, 2018, the Company changed its company name to Society Pass Incorporated. The Company, through its subsidiaries, mainly sells and distributes the hardware and software for a Point of Sales (POS) application in Vietnam. The Company also has online lifestyle platform to enable consumers to purchase high-end brands of all categories under its own brand name of "Leflair." The Company has made a number of acquisitions in calendar year 2022, as follows: • In February 2022, the Company completed the acquisition of 100 • In May 2022, the Company completed another acquisition of 100 • On July 7, 2022, the Company and its wholly owned subsidiary Thoughtful Media Group Incorporated collectively acquired 100 • On July 21, 2022, the Company acquired 100 • On August 15, 2022, the Company and its 95 On February 10, 2021, the Company effected a 750 for 1 On September 21, 2021, the Company effected a 1 for 2.5 The forward stock split and reverse stock split transactions described above had no effect on the stated value of the preferred stock and the number of designated shares and outstanding shares of each series of preferred stock was unchanged in accordance with the respective certificate of designations. The number of authorized shares of preferred stock also remained unchanged. The registration statement for the Company's Initial Public Offering became effective on November 8, 2021. On November 8, 2021, the Company entered into an underwriting agreement with Maxim Group LLC (the "Underwriter") related to the offering of 2,888,889 9.00 236,111 26,000,001 2,124,999 On February 8, 2022, the Company entered into an underwriting agreement (the "Underwriting Agreement") with the "Underwriter, related to the offering of 3,030,300 3,030,300 3.30 Description of subsidiaries incorporated by the Company Schedule of Description of subsidiaries Schedule of Description of subsidiaries Name Place and date of incorporation Principal activities Particulars of registered/ paid up share capital Effective interest held Society Technology LLC United States January 24, 2019 IP Licensing US$1 100 % SOPA Cognitive Analytics Private Limited India February 5, 2019 Computer sciences consultancy and data analytics INR 1,238,470 100 % SOPA Technology Pte. Ltd. Singapore June 4, 2019 Investment holding SGD 1,250,000 95 % SOPA Technology Company Limited Vietnam October 1, 2019 Software production Registered: VND 2,307,300,000; 100 % Hottab Pte Ltd. (HPL) Singapore January 17, 2015 Software development and marketing for the F&B industry SGD 620,287.75 100 % Hottab Vietnam Co. Ltd Vietnam April 17, 2015 Sale of POS hardware and software VND 1,000,000,000 100 % Hottab Asset Company Limited Vietnam July 25, 2019 Sale of POS hardware and software VND 5,000,000,000 100 % Leflair Incorporated United States December 7, 2021 Investment holding US$1 100 % SOPA Capital Limited United Kingdom December 07, 2021 Investment holding GBP 1 100 % SOPA (Phil) Incorporated Philippines Jan 11, 2022 Investment holding PHP 11,000,000 100 % New Retail Experience Incorporated Philippines Jan 16, 2020 On-line Grocery delivery platform PHP 3,750,000 100 % Dream Space Trading Co Ltd Vietnam May 23, 2018 On-line Grocery and food delivery platform VND 500,000,000 100 % Push Delivery Pte Ltd Singapore January 7, 2022 Investment holding US$2,000 100 % Gorilla Networks Pte. Ltd. Singapore September 3, 2019 Investment holding US$2,620,000 and SGD 730,000 100 % Gorilla Connect Pte. Ltd. Singapore May 18, 2022 Telecommunications resellers SGD 100 100 % Gorilla Mobile Singapore Pte. Ltd. Singapore August 6, 2020 Telecommunications resellers SGD 100 100 % Gorilla Networks (VN) LLC Vietnam December 16, 2020 Telecommunications resellers VND 233,000,000 100 % Thoughtful Media Group Incorporated United States June 28,2022 Investment holding US$10 100 % Thoughtful (Thailand) Co. Ltd Thailand September 2, 2014 Digital marketing THB 2,000,000 99.75 % AdActive Media CA Inc. United States April 12, 2010 Digital marketing Preferred: US$1,929.1938 100 % PT Tunas Sukses Mandiri Indonesia February 8, 2010 Online ticketing and reservation IDR 26,000,000 100 % Nusatrip Malaysia Sdn Bhd Malaysia March 1, 2017 Online ticketing and reservation MYR 52,000 75 % Nusatrip Singapore Pte Ltd Singapore December 6, 2016 Online ticketing and reservation SGD 212,206 75 % Nusatrip International Pte Ltd Singapore January 9, 2015 Online ticketing and reservation SGD 100,000 75 % The Company and its subsidiaries are hereinafter referred to as (the "Company").

LIQUIDITY AND CAPITAL RESOURCES

LIQUIDITY AND CAPITAL RESOURCES	9 Months Ended
	Sep. 30, 2022
Liquidity And Capital Resources
LIQUIDITY AND CAPITAL RESOURCES	NOTE－2 LIQUIDITY AND CAPITAL RESOURCES As of September 30, 2022, the Company had cash balances of $ 23,007,293 15,247,331 71,364,951 24,241,466 10,881,007 294,114 10,182,905 10,402,891 412,890 632,876 While the Company believes that it will be able to continue to grow the Company's revenue base and control expenditures, there is no assurance that it will be able to achieve these goals. As a result, the Company continually monitors its capital structure and operating plans and evaluates various potential funding alternatives that may be needed to finance the Company's business development activities, general and administrative expenses and growth strategy. COVID-19 (Delta and Omicron variants) and other Global Events COVID-19 has globally resulted in loss of life, business shutdowns, restrictions on travel, and widespread cancellation of social gatherings. The extent to which the COVID-19 pandemic impacts our business will depend on future developments, which are highly uncertain and cannot be predicted at this time, including: • new information which may emerge concerning the severity of the disease in Vietnam and SEA; • the duration and spread of the outbreak; • the severity of travel restrictions imposed by geographic areas in which we operate, mandatory or voluntary business closures; • regulatory actions taken in response to the pandemic, which may impact merchant operations, consumer and merchant pricing, and our product offerings; • other business disruptions that affect our workforce; • the impact on capital and financial markets; and • action taken throughout the world, including in markets in which we operate, to contain the COVID-19 outbreak or treat its impact. In addition, the current outbreak of COVID-19 has resulted in a widespread global health crisis and adversely affected global economies and financial markets, and similar public health threats could do so in the future. Such events have impacted, and could in the future impact, demand for merchants and consumer purchase patterns, which in turn, could adversely affect our revenue and results of operations. Since the onset of the COVID-19 pandemic in March and April 2020, all our POS merchant clients are affected by COVID-19 measures for F&B to temporary stop restaurant dine ins. • Some of our restaurant clients ceased operations permanently and many were closed since June 2020 without any notice of reopening their business to date. • Our largest POS client, a hotel chain for which we provide POS services to their F&B business in their hotels, ceased operations in two out of nine hotels since April 2020. With the ongoing pandemic, Company faces challenges in our operation as follows: • Disruption of operation in Vietnam, Philippines, India, Singapore and US where staffs have to work from home. • The coordination of rebooting of company's recent asset acquisition of NREI and Dream Space, which are the F&B Delivery platforms in operate in Philippines and Vietnam respectively. • Application of licenses are delayed as government agencies take longer time to review and process time. • HR process to hire personnel are generally slow due to people not willing to leave their current job, company have to spend more time and resource The spread of COVID-19 has caused us to modify our business practices, including employee travel, employee work locations in certain cases, and cancellation of physical participation in certain meetings, events and conferences and further actions may be taken as required or recommended by government authorities or as we determine are in the best interests of our employees, customers, and other business partners. We are monitoring the global outbreak of the pandemic, in SEA, especially Vietnam and are taking steps in an effort to identify and mitigate the adverse impacts on, and risks to, our business posed by its spread and the governmental and community reactions thereto. See "Risk Factors--Our business may be materially adversely affected by the recent coronavirus (COVID-19) outbreak. The Russian-Ukraine war and the supply chain disruption have not affected any specific segment of our business.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE－3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying unaudited condensed consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying condensed consolidated financial statements and notes. • Basis of presentation The Company has prepared the accompanying condensed financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim financial reporting. These financial statements are unaudited and, in our opinion, include all adjustments consisting of normal recurring adjustments and accruals necessary for a fair presentation of our condensed balance sheets, statements of operations and other comprehensive loss, statements of stockholders' deficit and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for any subsequent quarter or for the full year ending December 31, 2022 due to various factors. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("GAAP") have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with the 2021 audited financial statements and accompanying notes filed with the SEC. • Emerging Growth Company We are an "emerging growth company" under the JOBS Act. For as long as we are an "emerging growth company," we are not required to: (i) comply with any new or revised financial accounting standards that have different effective dates for public and private companies until those standards would otherwise apply to private companies, (ii) provide an auditor's attestation report on management's assessment of the effectiveness of internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act, (iii) comply with any new requirements adopted by the Public Company Accounting Oversight Board ("PCAOB") or a supplement to the auditor's report in which the auditor would be required to provide additional information about the audit and the financial statements of the issuer or (iv) comply with any new audit rules adopted by the PCAOB after April 5, 2012, unless the SEC determines otherwise. However, we have elected to "opt out" of the extended transition period discussed in (i) and will therefore comply with new or revised accounting standards on the applicable dates on which the adoption of such standards are required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of such extended transition period for compliance with new or revised accounting standards is irrevocable. • Use of estimates and assumptions In preparing these condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates. If actual results significantly differ from the Company's estimates, the Company's financial condition and results of operations could be materially impacted. Significant estimates in the period include the allowance for doubtful accounts on accounts receivable, the incremental borrowing rate used to calculate right of use assets and lease liabilities, valuation and useful lives of intangible assets, impairment of long-lived assets, valuation of common stock and stock warrants, stock option valuations, imputed interest on amounts due to related parties, inventory valuation, revenue recognition, the allocation of purchase consideration in business combinations, and deferred tax assets and the related valuation allowance. • Basis of consolidation The condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation. • Business Combination The Company follows Accounting Standards Codification ("ASC") ASC Topic 805, Business Combinations Consolidation • Noncontrolling interest The Company accounts for noncontrolling interests in accordance with ASC Topic 810, which requires the Company to present noncontrolling interests as a separate component of total shareholders' equity on the consolidated balance sheets and the consolidated net loss attributable to its noncontrolling interest be clearly identified and presented on the face of the consolidated statements of operations and comprehensive loss. • Segment Reporting ASC Topic 280, Segment Reporting • Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. As of September 30, 2022 and December 31, 2021, the cash and cash equivalents amounted to $ 22,986,380 23,264,777 The Company currently has bank deposits with financial institutions in the U.S. which exceed FDIC insurance limits. FDIC insurance provides protection for bank deposits up to $ 250,000 10,431,681 13,699,082 12,032,534 9,315,695 • Restricted cash Restricted cash refers to cash that is held by the Company for specific reasons and is, therefore, not available for immediate ordinary business use. The restricted cash represented fixed deposit maintained in bank accounts that are pledged. As of September 30, 2022, and December 31, 2021, the restricted cash amounted to $ 20,913 0 • Accounts receivable Accounts receivables are recorded at the amounts that are invoiced to customers, do not bear interest, and are due within contractual payment terms, generally 30 to 90-days from completion of service or the delivery of a product. Credit is extended based on an evaluation of a customer's financial condition, the customer's creditworthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectability. Quarterly, the Company specifically evaluates individual customer's financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company records bad debt expense and records an allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make required payments. For receivables that are past due or not being paid according to payment terms, appropriate actions are taken to pursue all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. Currently, the Company does not have any off-balance-sheet credit exposure related to its customers, and as of both September 30, 2022, and December 31, 2021, there was no • Inventories Inventories are stated at the lower of cost or net realizable value, cost being determined on a first-in-first-out method. Costs include hardware equipment and peripheral costs which are purchased from the Company's suppliers as merchandized goods. The Company provides inventory allowances based on excess and obsolete inventories determined principally by customer demand. During the three and nine months ended September 30, 2022 and 2021, the Company recorded an allowance for obsolete inventories of $ 0 0 255,820 221,068 • Prepaid Expenses Prepaid expenses represent payments made in advance for products or services to be received in the future and are amortized to expense on a ratable basis over the future period to be benefitted by that expense. Since the Company has prepaid expenses categorized as both current and non-current assets, the benefits associated with the products or services are considered current assets if they are expected to be used during the next twelve months and are considered non-current assets if they are expected to be used over a period greater than one year. • Property, plant and equipment Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: Schedule of Expected useful life Type of Property Expected useful lives Computer equipment 3 Office equipment 5 Renovation 5 Expenditures for repairs and maintenance are expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations. • Impairment of long-lived assets In accordance with the provisions of ASC Topic 360, " Impairment or Disposal of Long-Lived Assets • Revenue recognition The Company adopted Accounting Standards Update ("ASU") 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"). Under ASU 2014-09, the Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: • Identify the contract with a customer; • Identify the performance obligations in the contract; • Determine the transaction price; • Allocate the transaction price to performance obligations in the contract; and • Recognize revenue as the performance obligation is satisfied. The Company generates its revenues from a diversified a mix of e-commerce activities that correspond to our four business segments (business to consumer or "B2C"), grocery and food delivery (B2C), telecommunication reseller (B2C) and the services providing to merchants for their business growth (business to business or "B2B"). The Company's performance obligations include providing connectivity between merchants and consumers, generally through an online ordering platform. The platform allows merchants to create an account, display a menu and track their sale reports on the merchant facing application. The platform also allows the consumers to create an account and order from merchants on the consumer facing application. The platform allows a delivery company to accept an online delivery request and deliver or ship an order from a merchant to customer. Lifestyle The Company has developed an online lifestyle platform (the "Lifestyle Platform") under its own brand name of "Leflair" to enable consumers to purchase high-end brands in many categories. Using the Company's smart search engine, consumers search or review their favorite brands among hundreds of choices in various categories, including Apparel, Bags & Shoes, Accessories, Health & Beauty, Home & Lifestyle, International, Women, Men and Kids & Babies categories. The Lifestyle Platform also allows customers to order from hundreds of vendor choices with personalized promotions based on their individual purchase history and location. The platform has also partnered with a Vietnam-based delivery company, Amilo, to offer seamless delivery of product from merchant to consumer's home or office at the touch of a button. Consumers can place orders for delivery or can collect their purchases at the Company's logistics center. Grocery and Food Delivery Other online platforms include online platforms in Vietnam, under the brand name of "Handycart", and Philippines, under the brand names of "Pushkart" and "Mangan", to enable the consumers to purchase meals from restaurants and food from local grocery and food merchants and deliver to them in their area. Telecommunications The Company operates a Singapore-based online telecommunication reseller platform under brand name of "Gorilla" to enable the consumers to subscribe local mobile data and overseas internet data in different subscription package. Established in Singapore in 2019, Gorilla utilizes blockchain and Web3 technology to operate a MVNO for its users in South East Asia (SEA). With network coverage to over 150 countries, Gorilla offers a full suite of mobile communication services such as local calls, international roaming, data, and SMS texting. More importantly, Gorilla enables its customers to convert unused mobile data into digital assets or Gorilla GO Tokens through its innovative proprietary blockchain-based SwitchBack feature. Gorilla GO Tokens in turn can be redeemed for eVouchers, to offset future bills, or be redeemed for other value-added services. Please visit https://gorilla.global/ for more information. Digital Media The acquisition of a digital media platform, TMG, amplifies the reach and engagement of the Company's e-commerce ecosystem and retail partners. Originally founded in 2010, TMG today creates and distributes digital advertising campaigns across its multi-channel network in both SEA and the US. With its intimate knowledge of local markets, digital marketing technology tools and social commerce business focus, advertisers leverage TMG's wide influencer network throughout SEA to market and sell advertising inventory exclusively with specific placement and effect. As a result, Thoughtful Media's content creator partners earn a larger share of advertising revenues from international consumer brands. Thoughtful Media's data-rich multi-channel network has uploaded over 675,000 videos with over 80 billion video views. The current network of 263 YouTube channels has onboarded over 85 million subscribers with an average monthly viewership of over 600 million views. Travel The Company purchased the Nusatrip Group, a leading Jakarta-based Online Travel Agency ("OTA") in Indonesia and across SEA. The NusaTrip acquisition extended SoPa's business reach into SEA regional travel industry and marked the Company's first foray into Indonesia. Established in 2013 as the first Indonesian OTA accredited by the International Air Transport Association, NusaTrip pioneered offering a comprehensive range of airlines and hotels to Indonesian corporate and retail customers. With its first mover advantage, NusaTrip has onboarded over 1.2 million registered users, over 500 airlines and over 200,000 hotels around the world as well as connected with over 80 million unique visitors. The Company's e-Commerce business 1) When a customer places an order on either the Leflair website or app, a sales orders report will be generated in the system. The Company will either fulfill this order from its inventory or purchase the item from the manufacturer or distributor. Once the Company has the item in its distribution center, it will contract with a logistics partner delivered to the end customer. The sale is recognized when the delivery is completed by the logistics partner to the end customer. Sale of products are offered with a limited right of return ranging from 3 to 30 days, from the date of purchase and not subject to any product warranty. The Company is considered the principal in this e-commerce transaction and reports revenue on a gross basis as the Company establishes the price of the product, has responsibility for fulfillment of the order and retains the risk of collection. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 1,484,154 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 591,439 0 The Company's Merchant POS Software sales consist of: 1) Subscription fees consist of the fees that the Company charge merchants to obtain access to the Merchant Marketing Program. 2) The Company provides optional add-on software services which includes Analytics and Chat box capabilities at a fixed fee per month. 3) The Company collects commissions when they sell third party hardware and equipment (cashier stations, waiter tablets and printers) to merchants. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 21,924 26,970 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 34 10,016 Hardware sales — the Company generally is involved with the sale of on-premise appliances and end-point devices. The single performance obligation is to transfer the hardware product (which is to be installed with its licensed software integral to the functionality of the hardware product). The entire transaction price is allocated to the hardware product and is generally recognized as revenue at the time of delivery because the customer obtains control of the product at that point in time. It is concluded that control generally transfers at that point in time because the customer has title to the hardware, physical possession, and a present obligation to pay for the hardware. Payments for hardware contracts are generally due 30 to 90 days after shipment of the hardware product. The Company records revenues from the sales of third-party products on a "gross" basis pursuant to ASC Topic 606 when the Company controls the specified good before it is transferred to the end customer and have the risks and rewards as principal in the transaction, such as responsibility for fulfillment, retaining the risk for collection, and establishing the price of the products. If these indicators have not been met, or if indicators of net revenue reporting specified in ASC Topic 606 are present in the arrangement, revenue is recognized net of related direct costs since in these instances we act as an agent. Software subscription fee — The Company's performance obligation includes providing customer access to our software, generally through a monthly subscription, where the Company typically satisfies its performance obligations prior to the submission of invoices to the customer for such services. The Company's software sale arrangements grant customers the right to access and use the software products which are to be installed with the relevant hardware for connectivity at the outset of an arrangement, and the customer is entitled to both technical support and software upgrades and enhancements during the term of the agreement. The term of the subscription period is generally 12 months, with automatic one-year renewal. The subscription license service is billed monthly, quarterly or annually. Sales are generally recorded in the month the service is provided. For clients who are billed on an annual basis, deferred revenue is recorded and amortized over the life of the contract. Payments are generally due 30 to 90 days after delivery of the software licenses. The Company records its revenues, net of value added taxes ("VAT"), which is levied at the rate of 10% on the invoiced value of sales. Grocery and food delivery Customers place order for groceries and take-out food through our online platforms of "Pushkart" and "Handcart" respectively. When the grocery or food merchant receives and order, our platform will assign a third-party delivery service to pick up and deliver the grocery and/or food order to the customer. Revenue is recognized when the grocery and/or food is delivered, at which time the customer pays for the grocery and /or food order with cash, at Net of merchant cost. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 77,471 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 53,635 0 , respectively, from this stream. As a telecommunication reseller Local mobile plan - customers choose and subscribe to a monthly local mobile plan through our "Gorilla" online platform. The Company will proceed to register the sim card (effectively, the mobile telephone number activation card) and arrange delivery of that Sim card to the customer. Following Sim card activation, the system will capture the monthly data usage of each customer, calculated in accordance with the package data capacity and monthly subscription rate, which amounts are aggregated and recorded as revenue. Unused data will be converted to Rewards Points and carried forward to next month for potential subsequent data usage. As a result of the rewards points, the company also recognize revenue from Rewards Point redemption for subscription fees offset, voucher redemption, extra data purchases, that the customer chooses to use via our online platform. Overseas internet data plan – a customer will place order for their desired overseas internet data plan through either the "Gorilla" online platform or third-party partner platforms. Subscription revenue is recognized when the Sim card is delivered and activated. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 21,083 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 15,441 0 Digital marketing The Company is required to establish as Multi-Channel Network (MCN) for YouTube Creators and fulfilled the basic MCN guidelines on timely basis. The Company engages the creator in contract as a platform to nurture the creator in brainstorming creative content ideas, coaching on growing their audience size and connection with top brands. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 1,211,428 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 1,211,428 0 Online ticketing and reservation The Company's revenues are substantially reported on a net basis as the travel supplier is primarily responsible for providing the underlying travel services and the Company does not control the service provided by the travel supplier to the traveler. Revenue from air ticketing services, air ticket commission, hotel reservation and refund margin are substantially recognized at a point of time when the performance obligations that are satisfied. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 178,206 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 178,206 0 Contract assets In accordance with ASC Topic 606, a contract asset arises when the Company transfers a good or performs a service in advance of receiving consideration from the customer as agreed upon. A contract asset becomes a receivable once the Company's right to receive consideration becomes unconditional. There were contract assets balance was $ 9,019 0 Contract liabilities In accordance with ASC Topic 606, a contract liability represents the Company's obligation to transfer goods or services to a customer when the customer prepays for a good or service or when the customer's consideration is due for goods and services that the Company will yet provide whichever happens earlier. Contract liabilities represent amounts collected from, or invoiced to, customers in excess of revenues recognized, primarily from the billing of annual subscription agreements. The value of contract liabilities will increase or decrease based on the timing of invoices and recognition of revenue. The Company's contract liability balance was $ 1,348,901 25,229 • Software development costs In accordance with the relevant FASB accounting guidance regarding the development of software to be sold, leased, or marketed, the Company expenses such costs as they are incurred until technological feasibility has been established, at and after which time these costs are capitalized until the product is available for general release to customers. Once the technological feasibility is established per ASC Topic 985, Software, the Company capitalizes costs associated with the acquisition or development of major software for internal and external use in the balance sheet. These capitalized software costs are ratably amortized over the period of the software's estimated useful life. Costs incurred to enhance the Company's software products, after general market release of the services using the products, is expensed in the period they are incurred. The Company only capitalizes subsequent additions, modifications or upgrades to internally developed software to the extent that such changes allow the software to perform a task it previously did not perform. The Company also expenses website costs as incurred. Research and development expenditures arising from the development of the Company's own software are charged to operations as incurred. For the nine months ended September 30, 2022, and 2021, software development costs were $ 56,627 76,698 19,759 9,709 • Cost of sales Cost of sales under online ordering consist of the cost of merchandizes ordered by the consumers and the related shipping and handling costs, which are directly attributable to the sales of online ordering. Cost of sales related to software sales consist of the cost of software and payroll costs, which are directly attributable to the sales of software. Cost of sales related to hardware sales consist of the cost of hardware and payroll costs, which are directly attributable to the sales of hardware. Cost of sales related to grocery and food delivery consist of the cost of the outsourced delivery and the outsource payment gateway, which are directly attributable to the sales of grocery and food delivery. Cost of sales related to our telecommunication data reseller segment consist of the cost of the primary telecommunication service, which are directly attributable to the sales of telecommunication data. Cost of sales under digital marketing consist of the cost of primary digital marketing service, which are directly attributable to the sales of digital marketing. • Shipping and handling costs No shipping and handling costs are associated with the distribution of the products to the customers since those costs are borne by the Company's suppliers or distributors for our merchant POS business. The shipping and handling costs for all segments other than our e-commerce segment are recorded net in sales. For shipping costs related to our e-commerce business, those shipping costs are recorded in cost of sales. • Sales and marketing Sales and marketing expenses include payroll, employee benefits and other personnel-related expenses associated with sales and marketing personnel, and the costs of advertising, promotions, seminars, and other programs. Advertising costs are expensed as incurred. Advertising expense was $ 212,666 662,058 42,843 85,027 • Product warranties The Company's provision for estimated future warranty costs is based upon the historical relationship of warranty claims to sales. Based upon historical sales trends and warranties provided by the Company's suppliers, the Company has concluded that no warranty liability is required as of September 30, 2022, and December 31, 2021. To date, product allowance and returns have been minimal and, based on its experience, the Company believes that returns of its products will continue to be minimal, although it looks at this issue every quarter to continue to support its assertion. • Income tax The Company adopted the ASC 740 Income Tax provisions, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the condensed consolidated financial statements. Under paragraph ASC Topic 740, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC Topic 740 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC Topic 740, nor did it record any uncertain tax positions for the three and nine month ended September 30, 2022, and 2021. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. On a quarterly basis, the Company reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances to reduce those amounts to the amounts management believes will be realized in future income tax returns. In addition to U.S. income taxes, the Company and its wholly-owned foreign subsidiary, is subject to income taxes in the jurisdictions in which it operates. Significant judgment is required in determining the provision for income tax, there may be transactions and calculations for which the ultimate tax determination is uncertain. The company recognizes liabilities for anticipated tax audit issues based on the Company's current understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences will impact the current and deferred tax provisions in the period in which such determination is made. • Foreign currencies translation and transactions The reporting currency of the Company is the United States Dollar ("US$") and the accompanying consolidated financial statements have been expressed in US$s. In addition, the Company's subsidiary is operating in the Republic of Vietnam, Singapore, India and Philippines and maintains its books and record in its local currency, Vietnam Dong ("VND"), Singapore Dollar ("SGD"), Indian Rupee ("INR"), Philippines Pesos ("PHP"), Malaysian Ringgit ("MYR), Thailand Baht ("THB") and Indonesian Rupiah ("IDR"), respectively, which are the functional currencies in which the subsidiary's operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$s, in accordance with ASC Topic 830, "Translation of Financial Statement" ("ASC 830") using the applicable exchange rates on the balance sheet date. Shareholders' equity is translated using historical rates. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income (loss) within the statements of changes in shareholder's equity. Translation of amounts from SGD into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: Schedule of Foreign currencies translation and transactions Schedule of Foreign currencies translation and transactions September 30, 2022 September 30, 2021 Period-end SGD:US$ exchange rate $ 0.72692 $ 0.73534 Period average SGD:US$ exchange rate $ 0.69708 $ 0.74658 Translation of amounts from VND into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end VND:US$ exchange rate $ 0.000042 $ 0.000044 Period average VND:US$ exchange rate $ 0.000043 $ 0.000043 Translation of amounts from INR into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end INR:US$ exchange rate $ 0.012268 $ 0.013463 Period average INR:US$ exchange rate $ 0.012928 $ 0.013576 Translation of amounts from PHP into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end PHP:US$ exchange rate $ 0.017022 $ N/A Period average PHP:US$ exchange rate $ 0.018682 $ N/A Translation of amounts from THB into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end THB:US$ exchange rate $ 0.026390 $ N/A Period average THB:US$ exchange rate $ 0.028899 $ N/A Translation of amounts from MYR into US$ has been made at the following exchange rates

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2022
Revenue
REVENUE	NOTE－4 REVENUE Revenue was generated from the following activities: Schedule of Revenue Nine Months ended September 30, 2022 2021 Sales – online ordering $ 1,561,625 $ 73,518 Sales – digital marketing 1,211,428 — Sales – online ticketing and reservation 178,206 — Sales – data 21,083 — Software subscription sales 21,924 26,970 Hardware sales 150 335 $ 2,994,416 $ 100,823 Three Months ended September 30, 2022 2021 Sales – online ordering $ 645,074 $ 73,518 Sales – digital marketing 1,211,428 — Sales – online ticketing and reservation 178,206 — Sales – data 15,441 — Software subscription sales 34 10,016 Hardware sales 81 — $ 2,050,264 $ 83,534 Contract liabilities recognized was related to online ticketing and reservation, digital marketing, telecommunication reseller and software sales and the following is reconciliation for the periods presented: Schedule of Contract liabilities Schedule of Contract liabilities Nine Months ended September 30, 2022 Year ended December 31, 2021 Contract liabilities, brought forward $ 25,229 $ 18,646 Add: recognized as deferred revenue 1,348,901 44,064 Less: recognized as revenue (25,229 ) (37,481 ) Contract liabilities, carried forward $ 1,348,901 $ 25,229

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE－5 SEGMENT REPORTING Currently, the Company has four reportable business segments: (i) e-Commerce – operates an online lifestyle platform under the brand name of "Leflair" covering a diversity of services and products, such as fashion and accessories, beauty and personal care, and home and lifestyle, all managed by SOPA Technology Company Ltd, (ii) Merchant point of sale ("POS") – is involved in the sale of hardware and software to merchants and this segment is managed by Hottab group and SOPA entities except SOPA Technology Company Ltd, (iii) Online grocery and food deliveries – operate an online food delivery service under the "Handycart" brand name and an online grocery delivery under the "Pushkart" brand name, managed by Dream Space Trading Co Ltd and New Retail Experience Incorporated respectively, and (iv) Telecommunication reseller – provide sales of local mobile phone plans and global internet data provider plans, both services managed by the Gorilla Group. (v) Digital marketing operates the digital marketing business with creator and digital marketing platform (vi) Online ticketing and reservation - operates the sale of domestic and overseas air ticket and global hotel reservations The Company's Chief Finance Officer (CFO) evaluates operating segments using the information provided in the following tables that presents revenues and gross profits by reportable segment, together with information on the segment tangible and intangible assets. Schedule of Segment Reporting Schedule of Segment Reporting Nine months ended September 30, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering 77,471 — — 1,484,154 — — 1,561,625 Sales – digital marketing — 1,211,428 — — — — 1,211,428 Sales – online ticketing and reservation — — 178,206 — — — 178,206 Sales – data — — — — 21,083 — 21,083 Software sales — — — — — 21,924 21,924 Hardware sales — — — — — 150 150 Total revenue 77,471 1,211,428 178,206 1,484,154 21,083 22,074 2,994,416 Cost of sales: Cost of online ordering — — — (1,388,531 ) — — (1,388,531 ) Cost of online platform (78,827 ) — — — — — (78,827 ) Sales – online ticketing and reservation — — (6,007 ) — — — (6,007 ) Cost of digital marketing — (1,068,000 ) — — — — (1,068,000 ) Cost of data — — — — (9,931 ) — (9,931 ) Software sales — — — (131,420 ) — (18,585 ) (150,005 ) Hardware sales — — — — — (111 ) (111 ) Total cost of revenue (78,827 ) (1,068,000 ) (6,007 ) (1,519,951 ) (9,931 ) (18,696 ) (2,701,412 ) Gross income (loss) (1,356 ) 143,428 172,199 (35,797 ) 11,152 3,378 293,004 Operating Expenses Sales and marketing expenses (13,988 ) — (15,205 ) (624,017 ) (8,848 ) — (662,058 ) Software development costs — — — — — (56,627 ) (56,627 ) Impairment loss — — — — — (779,000 ) (779,000 ) Depreciation (2,100 ) (596 ) (12,587 ) (1,208 ) (5,040 ) (27,807 ) (49,338 ) Amortization — — — — — (2,400,000 ) (2,400,000 ) General and administrative expenses (146,673 ) (231,164 ) (214,078 ) (909,815 ) (211,758 ) (18,948,705 ) (20,662,193 ) Total operating expenses (162,761 ) (231,760 ) (241,870 ) (1,535,040 ) (225,646 ) (22,212,139 ) (24,609,216 ) Loss from operations (164,117 ) (88,332 ) (69,671 ) (1,570,837 ) (214,494 ) (22,208,761 ) (24,316,212 ) Other income (expense) Interest income 7 — 486 6,621 — 40,775 47,889 Interest expense — (1,418 ) — — (6,519 ) (7,769 ) (15,706 ) Loss on settlement of litigation — — — — — — — Other income 1,474 — 391 712 6,828 35,993 45,398 Total other income (expense) 1,481 (1,418 ) 877 7,333 309 68,999 77,581 Loss before income taxes (162,636 ) (89,750 ) (68,794 ) (1,563,504 ) (214,185 ) (22,139,762 ) (24,238,631 ) Nine months ended September 30, 2021 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering — — — 73,518 — — 73,518 Sales – digital marketing — — — — — — — Sales – online ticketing and reservation — — — — — — — Sales – data — — — — — — — Software sales — — — — — 26,970 26,970 Hardware sales — — — — — 335 335 Total revenue — — — 73,518 — 27,305 100,823 Cost of sales: Cost of online ordering — — — (57,741 ) — — (57,741 ) Cost of digital marketing — — — — — — — Cost of data — — — — — — — Software sales — — — (166,761 ) (39,626 ) (206,387 ) Hardware sales — — — — — (165 ) (165 ) Total cost of revenue — — — (224,502 ) — (39,791 ) (264,293 ) Gross income (loss) — — — (150,984 ) — (12,486 ) (163,470 ) Operating Expenses Sales and marketing expenses — — — (78,808 ) — (6,219 ) (85,027 ) Software development costs — — — — — (76,698 ) (76,698 ) Impairment loss — — — (200,000 ) — — (200,000 ) Depreciation — — — — — (6,648 ) (6,648 ) Amortization — — — — — (2,400,000 ) (2,400,000 ) General and administrative expenses — — — (73,285 ) — (11,934,429 ) (12,007,714 ) Total operating expenses — — — (352,093 ) — (14,423,994 ) (14,776,087 ) Loss from operations — — — (503,077 ) — (14,436,480 ) (14,939,557 ) — Other income (expense) — Interest income — — — 61 — 10 71 Interest expense — — — — — (36,486 ) (36,486 ) Loss on settlement of litigation — — — — — (550,000 ) (550,000 ) Other income — — — 3,643 — 3,274 6,917 Total other income (expense) — — — 3,704 — (583,202 ) (579,498 ) Loss before income taxes — — — (499,373 ) — — (15,019,682 ) (15,519,055 ) Three months ended September 30, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering 53,635 — — 591,439 — — 645,074 Sales – digital marketing — 1,211,428 — — — — 1,211,428 Sales – online ticketing and reservation — — 178,206 — — — 178,206 Sales – data — — — — 15,441 — 15,441 Software sales — — — — — 34 34 Hardware sales — — — — — 81 81 Total revenue 53,635 1,211,428 178,206 591,439 15,441 115 2,050,264 Cost of sales: Cost of online ordering — — — (562,571 ) — — (562,571 ) Cost of online platform (51,929 ) — — (51,929 ) Cost of digital marketing — (1,068,000 ) — — — — (1,068,000 ) Sales – online ticketing and reservation — — (6,007 ) — — — (6,007 ) Cost of data — — — — (8,956 ) — (8,956 ) Software sales — — — (38,879 ) — (5,921 ) (44,800 ) Hardware sales — — — — — (66 ) (66 ) Total cost of revenue (51,929 ) (1,068,000 ) (6,007 ) (601,450 ) (8,956 ) (5,987 ) (1,742,329 ) Gross income (loss) 1,706 143,428 172,199 (10,011 ) 6,485 (5,872 ) 307,935 Operating Expenses Sales and marketing expenses (13,170 ) — (15,205 ) (175,443 ) (8,848 ) — (212,666 ) Software development costs — — — — — (19,759 ) (19,759 ) Impairment loss — — — — — (250,417 ) (250,417 ) Depreciation (2,023 ) (596 ) (12,587 ) (1,208 ) (3,770 ) (14,537 ) (34,721 ) Amortization — — — — — — — General and administrative expenses (87,301 ) (231,164 ) (214,078 ) (302,905 ) (131,906 ) (8,123,394 ) (9,090,748 ) Total operating expenses (102,494 ) (231,760 ) (241,870 ) (479,556 ) (144,534 ) (9,208,107 ) (10,408,311 ) Loss from operations (100,788 ) (88,332 ) (69,671 ) (489,567 ) (138,039 ) (9,213,979 ) (10,100,376 ) Other income (expense) Interest income 7 — 486 6,435 — 34,889 41,817 Interest expense — (1,418 ) — — (6,519 ) (3,340 ) (11,277 ) Loss on settlement of litigation — — — — — — — Other income 1,474 — 391 13 5,051 176 7,105 Total other income (expense) 1,481 (1,418 ) 877 6,448 (1,468 ) 31,725 37,645 Loss before income taxes (99,307 ) (89,750 ) (68,794 ) (483,119 ) (139,507 ) (9,182,254 ) (10,062,731 ) Three months ended September 30, 2021 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering — — — 73,518 — — 73,518 Sales – digital marketing — — — — — — — Sales – online ticketing and reservation — — — — — — — Sales – data — — — — — — — Software sales — — — — — 10,016 10,016 Hardware sales — — — — — — — Total revenue — — — 73,518 — 10,016 83,534 Cost of sales: Cost of online ordering — — — (57,741 ) — — (57,741 ) Cost of digital marketing — — — — — — — Cost of data — — — — — — — Software sales — — — (80,557 ) — (21,138 ) (206,387 ) Hardware sales — — — — — — — Total cost of revenue — — — (138,298 ) — (21,138 ) (159,436 ) Gross income (loss) — — — (64,780 ) — (11,122 ) (75,902 ) Operating Expenses Sales and marketing expenses — — — (40,744 ) — (2,099 ) (42,843 ) Software development costs — — — — — (9,709 ) (9,709 ) Impairment loss — — — — — — — Depreciation — — — — — (2,197 ) (2,197 ) Amortization — — — — — (800,000 ) (800,000 ) General and administrative expenses — — — (48,658 ) — (7,441,608 ) (7,490,266 ) Total operating expenses — — — (89,402 ) — (8,255,613 ) (8,345,015 ) Loss from operations — — — (154,182 ) — (8,266,735 ) (8,420,917 ) — Other income (expense) Interest income — — — 61 — — 61 Interest expense — — — — — (12,272 ) (12,272 ) Loss on settlement of litigation — — — — — — — Other income — — — 3,643 — 1,521 5,164 Total other income (expense) — — — 3,704 — (10,751 ) (7,047 ) Loss before income taxes — — — (150,478 ) — — (8,277,486 ) (8,427,964 ) September 30, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net 358,959 — — — 938,590 2,876,000 4,173,549 Identifiable assets 158,580 853,367 2,495,915 2,151,247 89,870 — 30,811,232 36,542,211 December 31, 2021 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net — — — — — 4,000,000 4,000,000 Identifiable assets — — — 9,638,035 — — 21,538,322 31,176,357 The below sales are based on the countries in which the customer is located. Summarized financial information concerning our geographic segments is shown in the following tables: Schedule of geographic segments Schedule of geographic segments Nine Months Ended September 30, 2022 2021 Indonesia $ 119,653 $ 24,913 Vietnam 1,491,554 75,910 Philippines 71,878 — Singapore 99,091 — United States 1,105,456 — Thailand 105,972 — Malaysia 812 — $ 2,994,416 $ 100,823 Three Months Ended September 30, 2022 2021 Indonesia $ 98,956 $ 9,939 Vietnam 592,895 73,595 Philippines 50,724 — Singapore 93,449 — United States 1,105,456 — Thailand 105,972 — Malaysia 812 — $ 2,050,264 $ 83,534

BUSINESS COMBINATION

BUSINESS COMBINATION	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATION	NOTE－ 6 BUSINESS COMBINATION The Company has accounted for all of its business acquisitions in accordance with the requirements of ASC 805, Business Combinations ("ASC 805"). Assets acquired and liabilities assumed in business combinations were recorded on the Condensed as of Consolidated Balance Sheets as of the respective acquisition dates based upon their estimated fair values at such dates. The results of operations of businesses acquired by the Company have been included in the Condensed Consolidated Statements of Operations and Other Comprehensive Loss since their respective dates of acquisition. The excess of the purchase price over the fair values of the underlying assets acquired and liabilities assumed was allocated to goodwill. In certain circumstances, the allocation of the purchase price is based upon preliminary estimates and assumptions. Any revision to the fair values during the measurement period (no longer than one-year after the acquisition date) will be recorded by the Company as further adjustments to the purchase price allocations. The Company allocates the purchase price consideration based upon the fair value of the identifiable assets acquired and liabilities assumed on the acquisition date. Management of the Company is responsible for determining the fair value of assets acquired, liabilities assumed, and intangible assets identified as of the acquisition date and generally engages an independent valuation analyst to assist the Company in preparing its preliminary and final determinations of fair value. Acquisition-related costs incurred for all acquisitions are expensed as incurred and recorded in general and administrative expense. Acquisition of New Retail Experience Incorporated On February 14, 2022, the Company completed the acquisition of a 100 994,555 226,629 800,000 200,000 Schedule of Acquisition of assets and liability Purchase price allocation: Fair value of stock at closing $ 800,000 Cash paid 200,000 Less cash received (5,445 ) Purchase price $ 994,555 The transaction was accounted for using the acquisition method. Accordingly, goodwill has been measured as the excess of the total consideration over the amounts assigned to the identifiable assets acquired and liabilities assumed based on our preliminary estimated fair values. The Company has allocated the purchase price consideration based upon the fair value of the identifiable assets acquired and liabilities assumed on the acquisition date. Management of the Company is responsible for determining the fair value of assets acquired, liabilities assumed, and intangible assets identified as of the acquisition date and considered a number of factors including valuations from management estimation. Acquisition-related costs incurred for the acquisitions are not material and have been expensed as incurred in general and administrative expense. The Company is working with an independent valuation firm to finalize the fair value of these identifiable intangible assets. Once determined, the Company will reallocate the purchase price of the acquisition based on the results of the independent evaluation if they are materially different from the allocations as recorded on February 14, 2022. The preliminary estimated fair value of assets acquired, and liabilities assumed in were as follows: The purchase price allocation resulted in $ 779,000 Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 4,728 Other receivables 9,603 Property and equipment 204 Total acquired assets 14,535 Less: Assumed liabilities Trade payables 2,804 Accrued liabilities and other payable 279 Deferred tax liabilities 69,000 Total Assumed liabilities 72,083 Foreign exchange difference 2,897 Fair value of net liabilities assumed (60,445 ) Fair value of identifiable assets 276,000 Goodwill recorded 779,000 Cash consideration allocated $ 994,555 Goodwill is not expected to be deductible for tax purposes. The Company recognized a goodwill impairment of $779,000 during the nine months ended September 30, 2022, because there were continuous operating losses and negative cash flows incurred subsequent to the acquisition date. In accordance with ASC 350, Goodwill – Intangibles and Other The following unaudited pro forma information presents the combined results of operations as if the acquisitions had been completed on January 1, 2022 and 2021. Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 3,133,833 $ 155,675 Net loss $ (26,458,695 ) $ (15,545,592 ) Net loss per share $ (1.01 ) $ (1.60 ) (i) Acquisition of Dream Space: The total consideration of the acquisition is cash consideration VND$ 2,300,000 104 Schedule of Acquisition of assets and liability Purchase price allocation: Cash paid $ 104 Less cash received — Purchase price $ 104 Accordingly, goodwill has been measured as the excess of the total consideration over the amounts assigned to the identifiable assets acquired and liabilities assumed based on their preliminary estimated fair values. The purchase price allocation resulted in $1,307 of goodwill, as below: Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 1,168 Other receivables 5 Cash 1,429 Total acquired assets 2,602 Less: Assumed liabilities Trade payables 1,228 Accrued liabilities and other payable 2,577 Total Assumed liabilities 3,805 Fair value of net liabilities assumed (1,203 ) Goodwill recorded 1,307 Cash consideration allocated $ 104 Under the acquisition method of accounting, the total acquisition consideration price was allocated to the assets acquired and liabilities assumed based on their preliminary estimated fair values. The fair value measurements utilize estimates based on key assumptions of the Acquisition, and historical and current market data. The preliminary allocation of the purchase price is based on the best information available and is pending, among other things: (i) the finalization of the valuation of the fair values and useful lives of tangible assets acquired; (ii) the finalization of the valuations and useful lives for the intangible assets acquired; (iii) finalization of the valuation of accounts payable and accrued expenses; and (iv) finalization of the fair value of non-cash consideration. The Acquisition was accounted for as a business combination in accordance with ASC 805 "Business Combinations". The Company has allocated the purchase price consideration based upon the fair value of the identifiable assets acquired and liabilities assumed on the acquisition date. Management of the Company is responsible for determining the fair value of assets acquired, liabilities assumed and intangible assets identified as of the acquisition date and considered a number of factors including valuations from management estimation. Acquisition-related costs incurred for the acquisitions are not material and have been expensed as incurred in general and administrative expense. During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. No additional assets or liabilities were recognized during the measurement period, or the changes to the amounts of assets or liabilities previously recognized. The following unaudited pro forma information presents the combined results of operations as if the acquisitions had been completed on January 1, 2022 and 2021. Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 2,907,816 $ 113,194 Net loss $ (26,457,632 ) $ (15,528,964 ) Net loss per share $ (1.01 ) $ (1.60 ) (ii) Acquisition of Gorilla: On May 31, 2022, the Company ("Buyer") entered into a Stock Purchase Agreement with Gorilla Networks Pte Ltd. ("Gorilla") for the acquisition of 100% of the equity interests in Gorilla for an aggregate purchase price equal to (i) the number of the Buyer's shares of restricted common stock equal to the quotient of $150,000 divided by the closing price of the Buyer's common stock on the Nasdaq Capital Market on the day immediately before the Closing Date ("Closing Price") issued on the Closing Date ("First Tranche") and (ii) the number of the Buyer's shares of restricted common stock equal to the quotient of $1,000,000 (less the amount of the First Tranche and the amount of the Assumed Liabilities) divided by the Closing Price issued on the six month anniversary of the Closing Date ("Second Tranche"). The purchase price totaled approximately $ 338,785 661,215 Schedule of Acquisition of assets and liability Purchase price consisted of the following:: Fair value of stock at closing $ 338,785 Less: cash received (25,583 ) Purchase price $ 313,202 The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 8 of Regulation S-X, respectively, are not required to be presented. The transaction was accounted for using the acquisition method. Accordingly, goodwill has been measured as the excess of the total consideration over the amounts assigned to the identifiable assets acquired and liabilities assumed based on their preliminary estimated fair values. The Company expects to retain the services of an independent valuation firm to determine the fair value of these identifiable intangible assets. Once determined, the Company will reallocate the purchase price of the acquisition based on the results of the independent evaluation if they are materially different from the allocations as recorded on May 31, 2022. The preliminary estimated fair value of assets acquired, and liabilities assumed in were as follows: The purchase price allocation resulted in $0 of goodwill, as below: Schedule of Acquisition of assets and liability Acquired assets: Inventories $ 4,348 Trade receivables 3,273 Other receivables 58,029 Property and equipment 8,876 Intangible assets (Apps development cost) 899,891 Total acquired assets 974,417 Less: Assumed liabilities Trade payables 534,907 Accrued liabilities and other payable 51,538 Amount due to related parties 73 Amount due to shareholder 74,697 Total acquired Liabilities 661,215 Fair value of net assets assumed 313,202 Goodwill recorded — Net consideration allocated, net $ 313,202 Under the acquisition method of accounting, the total acquisition consideration price was allocated to the assets acquired and liabilities assumed based on their preliminary estimated fair values. The fair value measurements utilize estimates based on key assumptions of the Acquisition, and historical and current market data. The preliminary allocation of the purchase price is based on the best information available and is pending, amongst other things: (i) the finalization of the valuation of the fair values and useful lives of tangible assets acquired; (ii) the finalization of the valuations and useful lives for the intangible assets acquired; (iii) finalization of the valuation of accounts payable and accrued expenses; and (iv) finalization of the fair value of non-cash consideration. The Acquisition was accounted for as a business combination in accordance with ASC 805 "Business Combinations". The Company has allocated the purchase price consideration based upon the fair value of the identifiable assets acquired and liabilities assumed on the acquisition date. Management of the Company is responsible for determining the fair value of assets acquired, liabilities assumed and intangible assets identified as of the acquisition date and considered a number of factors including valuations from management estimation. Acquisition-related costs incurred for the acquisitions are not material and have been expensed as incurred in general and administrative expense. During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The following unaudited pro forma information presents the combined results of operations as if the acquisitions had been completed on January 1, 2022 and 2021. Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 3,036,112 $ 100,823 Net loss $ (29,378,194 ) $ (15,572,981 ) Net loss per share $ (1.13 ) $ (1.60 ) (iii) Acquisition of TMG: On July 7, 2022 (the "Closing Date"), Society Pass Incorporated (the "Company"), through its wholly-owned subsidiary, Thoughtful Media Group Incorporated, a Nevada corporation (the "Buyer"), acquired from AdActive Media Group, Inc., a Delaware corporation (the "Seller"), (i) all the outstanding capital stock of AdActive Media CA, Inc., a California corporation (the "CA Sub"), and (ii) 99.75 % of all the outstanding capital stock of Thoughtful Thailand Limited, a Thailand corporation (the "Thai Sub"). Pursuant to a certain Stock Purchase Agreement, among the Company, Buyer and Seller (the "Stock Purchase Agreement"), the consideration paid to the Seller by the Company and the Buyer included: 1. 609,327 1.3 2. a warrant, expiring one year after the Closing Date on July 7, 2023 203,109 2.1335 3. assumption of liabilities up to $ 700,000 300,000 Separately, and not part of the consideration paid to the Seller, the Company entered into Consulting Agreements with corporations controlled by two of the Seller's officers pursuant to which the two officers will continue as the Buyer's executive officers through December 31, 2022. The Company accounted for the transaction as an acquisition of a business, on July 7, 2022, pursuant to ASC 805, "Business Combinations" ("ASC 805"). Schedule of Acquisition of assets and liability Purchase price consisted of the following:: Fair value of stock at closing $ 2,102,389 Less: cash received (29,877 ) Purchase price $ 2,072,512 The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 8 of Regulation S-X, respectively, are not required to be presented. The transaction was accounted for using the acquisition method. Accordingly, goodwill has been measured as the excess of the total consideration over the amounts assigned to the identifiable assets acquired and liabilities assumed based on their preliminary estimated fair values. The Company expects to retain the services of an independent valuation firm to determine the fair value of these identifiable intangible assets. Once determined, the Company will reallocate the purchase price of the acquisition based on the results of the independent evaluation if they are materially different from the allocations as recorded on July 7, 2022. The preliminary estimated fair value of assets acquired, and liabilities assumed in were as follows: The purchase price allocation resulted in $ 2,477,631 Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 416,061 Deposit and prepayment 92,556 Property and equipment 2,697 Right of use assets 30,370 Cash 29,877 Total acquired assets 571,561 Less: Assumed liabilities Trade payables 483,424 Accrued liabilities and other payable 141,540 Amount due to related parties 160,050 Loan 160,941 Lease liabilities 30,725 Total acquired Liabilities 976,680 Fair value of net assets assumed (405,119 ) Goodwill recorded 2,477,631 Cash consideration allocated, net $ 2,072,512 Under the acquisition method of accounting, the total acquisition consideration price was allocated to the assets acquired and liabilities assumed based on their preliminary estimated fair values. The fair value measurements utilize estimates based on key assumptions of the Acquisition, and historical and current market data. The preliminary allocation of the purchase price is based on the best information available and is pending, amongst other things: (i) the finalization of the valuation of the fair values and useful lives of tangible assets acquired; (ii) the finalization of the valuations and useful lives for the intangible assets acquired; (iii) finalization of the valuation of accounts payable and accrued expenses; and (iv) finalization of the fair value of non-cash consideration. The Acquisition was accounted for as a business combination in accordance with ASC 805 "Business Combinations". The Company has allocated the purchase price consideration based upon the fair value of the identifiable assets acquired and liabilities assumed on the acquisition date. Management of the Company is responsible for determining the fair value of assets acquired, liabilities assumed and intangible assets identified as of the acquisition date and considered a number of factors including valuations from management estimation. Acquisition-related costs incurred for the acquisitions are not material and have been expensed as incurred in general and administrative expense. During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The following unaudited pro forma information presents the combined results of operations as if the acquisitions had been completed on January 1, 2022 and 2021. Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 5,933,816 $ 611,705 Net loss $ (26,511,631 ) $ (17,013,547 ) Net loss per share $ (1.02 ) $ (1.75 ) (iv) Acquisition of Nusatrip: On August 15, 2022, the Company ("Buyer") entered into Stock Purchase Agreement with Nusatrip International Pte Ltd. ("NINT") for the acquisition of 75 On the same day, the Company and SOPA Technology Pte Ltd (SOPA SG) acquired 99.96 0.04 Pursuant to the Stock Purchase Agreement (the "SPA"), the Company and SOPA SG agreed to purchase the shares, business and assets of PTTSM for an aggregate purchase price equal to $ 620,000 Schedule of Acquisition of assets and liability Purchase price consisted of the following:: Fair value of stock at closing $ 2,194,456 Less: cash received (1,574,456 ) Purchase price $ 620,000 The Company accounts for business combinations using the acquisition method and that the Company has early adopted the amendments of Regulation S-X dated May 21, 2020 and has concluded that this acquisition was not significant. Accordingly, the presentation of the assets acquired, historical financial statements under Rule 3-05 and related pro forma information under Article 8 of Regulation S-X, respectively, are not required to be presented. The transaction was accounted for using the acquisition method. Accordingly, goodwill has been measured as the excess of the total consideration over the amounts assigned to the identifiable assets acquired and liabilities assumed based on their preliminary estimated fair values. The Company expects to retain the services of an independent valuation firm to determine the fair value of these identifiable intangible assets. Once determined, the Company will reallocate the purchase price of the acquisition based on the results of the independent evaluation if they are materially different from the allocations as recorded on August 15, 2022. The preliminary estimated fair value of assets acquired, and liabilities assumed in were as follows: The purchase price allocation resulted in $4,801,143 of goodwill, as below: Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 643,627 Other receivables 1,272,617 Property and equipment 172,024 Identifiable intangible assets 1,000,000 Amount due from related parties 941,915 Amount due from shareholder 17,742 Cash 1,574,456 Total acquired assets 5,622,381 Less: Assumed liabilities Trade payables 875,744 Accrued liabilities and other payable 6,828,185 Contract liabilities 450,000 Amount due to related parties 1,649,514 Amount due to shareholder 81 Total acquired Liabilities 9,803,524 Fair value of net assets assumed (4,181,143 ) Goodwill recorded 4,801,143 Cash consideration allocated, net $ 620,000 Under the acquisition method of accounting, the total acquisition consideration price was allocated to the assets acquired and liabilities assumed based on their preliminary estimated fair values. The fair value measurements utilize estimates based on key assumptions of the Acquisition, and historical and current market data. The preliminary allocation of the purchase price is based on the best information available and is pending, amongst other things: (i) the finalization of the valuation of the fair values and useful lives of tangible assets acquired; (ii) the finalization of the valuations and useful lives for the intangible assets acquired; (iii) finalization of the valuation of accounts payable and accrued expenses; and (iv) finalization of the fair value of non-cash consideration. The Acquisition was accounted for as a business combination in accordance with ASC 805 "Business Combinations". The Company has allocated the purchase price consideration based upon the fair value of the identifiable assets acquired and liabilities assumed on the acquisition date. Management of the Company is responsible for determining the fair value of assets acquired, liabilities assumed and intangible assets identified as of the acquisition date and considered a number of factors including valuations from management estimation. Acquisition-related costs incurred for the acquisitions are not material and have been expensed as incurred in general and administrative expense. During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The following unaudited pro forma information presents the combined results of operations as if the acquisitions had been completed on January 1, 2022 and 2021. Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 3,141,713 $ 611,705 Net loss $ (26,926,865 ) $ (17,013,547 ) Net loss per share $ (1.03 ) $ (1.75 )

DEPOSITS, PREPAYMENTS AND OTHER

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES	9 Months Ended
	Sep. 30, 2022
Deposits Prepayments And Other Receivables
DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES	NOTE－ 7 DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES Schedule of prepayments and other receivables September 30, 2022 December 31, 2021 Deposits $ 950,062 $ 68,991 Prepayments 658,172 32,279 Prepayments for consultancy fee (a) 2,146,666 6,010,667 Prepayments for first insurance funding (b) — 742,500 Value added tax 265,550 96,818 Interest receivable 13,446 — Other receivables 91,689 1,666 Total $ 4,125,585 $ 6,952,921 Less: non-current portion Prepayments for consultancy fee — (858,667 ) Current portion $ 4,125,585 $ 6,094,254 (a) On December 6, 2021, the Company entered into two consulting agreements with China-America Culture Media Inc. and New Continental Technology Inc., acting as consultant to assist the Company in completing certain Business Opportunities with potential partners until February 28, 2023. The considerations of the services are $ 3,250,000 3,190,000 1,083,333 3,033,334 1,063,333 2,977,333 3,864,001 0 1,288,001 0 (b) On October 7, 2021, the Company purchased the Directors and Officers (D&O) insurance at a premium fee of $990,000 for a term of 12 months. Also, the Company entered a loan agreement with First Insurance Funding to finance 75% of the total premium, to repay the premium of $990,000. The Company paid the down payment of $247,500 (25%) and the remaining balance $742,500 (75%) to be repaid by 10 installments until August 7, 2022. The Company's D&O insurance prepayment balance was $ 0 742,500 742,500 0 247,500 0

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
INVENTORIES	NOTE－8 INVENTORIES Schedule of inventories September 30, 2022 December 31, 2021 Finished goods $ 255,820 $ 221,068 Less Reserve for excess and obsolete inventory — — Total Inventories $ 255,820 $ 221,068 All finished goods inventories were related to e-commerce business and was held by the third party logistic. The cost of sales totaled $ 1,467,358 0 255,820 221,068

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE－9 INTANGIBLE ASSETS As of September 30, 2022 and December 31, 2021, intangible assets consisted of the following: Schedule of intangible assets Useful life September 30, 2022 December 31, 2021 At cost: (Unaudited) Software platform 2.5 $ 8,000,000 $ 8,000,000 Apps development 938,590 — Software system 358,959 — Intellectual technology 276,000 — Identifiable intangible asset 1,000,000 — Other intangible assets 3 5 1,725 1,725 10,575,274 8,001,725 Less: accumulated depreciation (6,401,725 ) (4,001,725 ) $ 4,173,549 $ 4,000,000 On November 1 2018, the Company entered into a software development agreement with CVO Advisors Pte Ltd (CVO) 2018 to design and build an App and Web-based platform for the total consideration of $8,000,000. CVO who is a third party vendor in the business of designing, developing, operating computer software applications including mobile and web application for social media, big data, point of sales, loyalty rewards, food delivery and technology platforms in Asia. The CVO developer performed and accepted technical work, of software development phase, which was materially completed by December 23, 2018. The Company obtained a third party license (Wallet Factory International Ltd) for their technology build up by CVO. The delivered platform was further developed by the Company's in-house technology team (based in Noida that Sopa is currently using for the loyalty platform. The platform can be downloaded from Apple store or Googleplay store (i.e. SoPa App) and the Company's web version is on www.sopa.asia. The platform was completed developed on September 30, 2020 and has estimated life of 2.5 years. The platform started to be amortized from October 1, 2020. Further, the Company entered into a subscription agreement with CVO to issue 8,000 1,000 Pursuant to the subscription agreement entered into with CVO, the Company issued 8,000 1,000 8,000,000 Also, the owner of CVO entered into a call option agreement with the CEO of the Company to sale all the shares of CVO for the sum of $10 per share, as of date, these options were exercised by the CEO of the Company, but the equity holders of CVO Advisors Pte. Ltd. have not honored the exercise of the call. The parties are currently in litigation (refer Note 23). As a result of this option exercise, there were no accounting effect on the Company's financial statement during the period ended September 30, 2022. Amortization of intangible assets attributable to future periods is as follows: Schedule of Amortization of intangible assets Nine months ended September 30, 2022 : Amount 2022 (remaining period) $ 800,000 2023 800,000 Total $ 1,600,000 Amortization of intangible assets was $ 2,400,000 2,400,000 Amortization of intangible assets was $ 800,000 800,000 Apps development costs for the development stage of mobile apps development with blockchain feature used by the subsidiaries under Telecommunications Reseller segment business amounted to $ 938,590 0 Software system is the existing apps development cost and potential software value estimated base on acquisition exercise of Mangan business unit under New Retail Experience Incorporated. This will be concluded upon finalization of Purchase Price Allocation. Intellectual technology is the identified technology value concluded from acquisition of Pushkart business unit under New Retail Experience Incorporated, through the finalization of Purchase Price Allocation. Identifiable intangible asset is the potential intangible assets as stakeholder values estimated based on acquisition exercise of Nusatrip Group. This will be concluded upon finalization of Purchase Price Allocation.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE － 10 PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following: Schedule of Property plant and equipment September 30, 2022 December 31, 2021 (Unaudited) At cost: Computer $ 582,931 $ 33,207 Office equipment 432,666 16,826 Furniture and fixtures 9,245 — Renovation 374,326 27,731 1,399,168 77,764 Less: accumulated depreciation (751,357 ) (21,743 ) Less: exchange difference — 1,014 $ 647,811 $ 57,035 Depreciation expense for the nine months ended September 30, 2022 and 2021 were $ 49,338 6,648 Depreciation expense for the three months ended September 30, 2022 and 2021 were $ 34,721 2,197

ASSET PURCHASE AGREEMENT

ASSET PURCHASE AGREEMENT	9 Months Ended
	Sep. 30, 2022
Asset Purchase Agreement
ASSET PURCHASE AGREEMENT	NOTE — 11 ASSET PURCHASE AGREEMENT On February 16, 2021, the Company entered into an agreement to acquire assets of Goodventures SEA Limited ("Goodventure"). The acquired assets consisted of intellectual property for its lifestyle e-commerce retail business. As consideration for entering into the Asset Purchase Agreement, the Company agreed to pay Goodventure a total of $ 200,000 Schedule of Asset acquisition Acquired assets: Intellectual property $ 200,000 Less: Assumed liabilities Accrued liabilities and other payable — Fair value of net assets acquired 200,000 Impairment loss recorded (200,000 ) Net asset value $ — The Company paid the purchase price of $200,000 during the year ended December 31, 2021. The purchase price of $200,000 would have been allocated to the intangible assets acquired, however, since these intangible assets have an extremely short economic life and are relatively de minimus, the Company decided to expense the $ 200,000 The shares issued as part of this transaction do not give the holders the right to influence or control Society Pass Incorporated. The holders do not have any special voting rights or the right to appoint any board members. SOPA Technology Pte. Ltd. is a private company that was incorporated under the laws of Singapore on June 6, 2019. SOPA Technology Pte. Ltd. manages Society Pass Incorporated's operating activities in SEA countries and South Asia. As a pass-through holding company, the value of the 15% interest in the SoPa issued to Leflair owners has an indeterminate value and no real value on the date of acquisition of Leflair. Society Pass Incorporated recorded the issuance of the shares at the nominal par value of the shares issued to the holders. The value of the assets acquired shall be the value of the cash paid and to be paid to the sellers. On October 1, 2021, the Company entered into a share exchange agreement with SOPA Technology Pte. Ltd. and the stockholders of Goodventures. Pursuant to the share exchange agreement, the Company agreed to acquire the 15% of SOPA Technology Pte. Ltd. shares in exchange for shares of SoPa common stock at IPO price. As full consideration for the sale, assignment, transfer and delivery of the Shares by the stockholders to the Company, the Company shall issue to the stockholders at the closing a number of shares of SoPa common stock equal to the quotient obtained by dividing $3,750,000, approximately $9 per share by the offering price of the Company's common stock in the Company's initial public offering. Upon the written consent of certain stockholders of Goodventures, 10% of 15% shareholding in SoPa agreed to exchange their shares for 277,409 shares of the Company's common stock, for accounting purpose the same was considered as capital transaction and recorded at par value. Accordingly, the noncontrolling interest was reduced to 5% shareholding of SOPA Technology Pte. Ltd. The corresponding losses in SOPA Technology Pte. Ltd. for the year ended December 31, 2021 were allocated to the remaining 5% noncontrolling interest and the noncontrolling interest balance was amounted to $102,784 as of December 31, 2021. The following table summarizes the changes in non-controlling interest from December 31, 2021 to September 30, 2022: Schedule of non-controlling interest Schedule of non-controlling interest Balance, December 31, 2021 5 % Transfer (to) from the non-controlling interest as a result of Leflair Purchase Agreement — % Parent Co. acquired/exchanged the non controlling interest holding with their shares — % Balance, September 30, 2022 5 % A reconciliation of the non-controlling loss attributable to the Company: Schedule of reconciliation non-controlling loss attributable to the company Schedule of reconciliation non-controlling loss attributable to the company Non Controlling Interest, December 31, 2021 $ (102,784 ) Acquisition cost — Net loss attributable to non-controlling interest (228,971 ) Foreign currency translation adjustment 11,829 Non Controlling Interest, September 30, 2022 $ (319,926 ) Net loss attributable to non-controlling interest for the nine months ended September 30, 2022: Schedule of Net loss attributable to non-controlling interest Schedule of Net loss attributable to non-controlling interest Net loss generated by SOPA Technology Pte Ltd for the nine months ended September 30, 2022 $ (4,887,694 ) Non controlling interest percentage 5 % Net loss attributable to non-controlling interest $ (240,475 ) Foreign currency translation adjustment 12,028 Non Controlling Interest $ (228,447 ) For the nine months ended September 30, 2022, 5 240,475

AMOUNTS DUE TO RELATED PARTIES

AMOUNTS DUE TO RELATED PARTIES	9 Months Ended
	Sep. 30, 2022
Amounts Due To Related Parties
AMOUNTS DUE TO RELATED PARTIES	NOTE－12 AMOUNTS DUE TO RELATED PARTIES Amounts due to related parties consisted of the following: Schedule of Amount due to related parties September 30, 2022 December 31, 2021 (Unaudited) Amounts due to related parties (a) $ 22,635 $ 24,763 Amount due to a director (b) — 500,000 $ 22,635 $ 524,763 (a) The amounts represented temporary advances to the Company including related parties (two officers), which were unsecured, interest-free and had no fixed terms of repayments. On September 30, 2021, the Company received the notifications that the outstanding amounts of $ 72,176 22,635 24,763 (b) The December 31, 2021, balance represented unpaid salaries and bonus to a director, which amount was unsecured, interest-free and had no fixed terms of repayments. As of September 30, 2021, the Director had $ 960,833 0.83 1,157,630 3,854,908 2,894,075 0 500,000

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE－13 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consisted of the following: Schedule of Accounts payable   September 30, 2022 December 31, 2021 (Unaudited) Accounts payable- $ 1,205,030 $ 261,907 Accrued liabilities and other payables- Related Party (a) 3,360 60,253 Accrued liabilities and other payables (b) 9,570,819 753,345 Other Accounts payable 9,574,179 813,598 Total Accounts payable $ 10,779,209 $ 1,075,505 Accounts payable includes significant third parties balance of $ 532,752 (a) The amount represented due to one related party in respect to unpaid salaries and amounted to $ 3,360 6,818 (b) Accrued liabilities and other payables consisted of the following: Schedule of Accrued liabilities September 30, 2022 December 31, 2021 (Unaudited) Accrued payroll $ 90,220 $ 85,888 Accrued VAT expenses 139,359 62,044 Accrued taxes 848,232 62,272 Customer deposit 1,228,746 — Customer refund 267,837 — Other payables (c) 3,074,775 245,000 Other accrual (d) 3,921,650 298,141 Total Accrued liabilities $ 9,570,819 $ 753,345 (c) Included in these balances is $75,000 related to SOSV. In January 2019, the HPL entered into stock purchase agreement and accelerator contract for equity (ACE) with SOSV IV LLC (SOSV) whereby the HPL will issue shares representing 5% of their capital stock for the amounts of $ 168,000 75,000 48,000 45,000 75,000 75,000 75,000 75,000 255,000 897,000 (d) The September 30, 2022, balance inclusdes refund provision, income tax provision and other operation accruals.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
LEASES	NOTE－14 LEASES We adopted ASU No. 2016-02, - Leases Operating leases are included in the right-of-use lease assets, other current liabilities and long-term lease liabilities on the Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease's commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, our incremental borrowing rate is used based on information available at the lease's commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term. We had no financing leases as of September 30, 2022 and December 31, 2021. The Company used a weighted average incremental borrowing rate of 5.41 2.31 During the nine months ended September 30, 2022, the Company enter into new lease arrangements, and accounted as per ASC Topic 842, the ROU asset and lease obligation of $ 228,612 The Company excluded short-term leases (those with lease terms of less than one year at inception) from the measurement of lease liabilities or right-of-use assets. The following tables summarize the lease expense, as follows: Schedule of Lease expenses September 30, 2022 September 30, 2021 Operating lease expense (per ASC 842) $ 221,440 $ 31,975 Short-term lease expense (other than ASC 842) — 66,420 Total lease expense $ 221,440 $ 98,395 As of September 30, 2022, right-of-use assets were $ 643,593 648,410 As of December 31, 2021, right-of-use assets were $ 627,968 629,130 Components of Lease Expense We recognize lease expense on a straight-line basis over the term of our operating leases, as reported within "general and administrative" expense on the accompanying consolidated statement of operations. Future Contractual Lease Payments as of September 30, 2022 The below table summarizes our (i) minimum lease payments over the next five years, (ii) lease arrangement implied interest, and (iii) present value of future lease payments for the next three years ending September 30: Schedule of Future Contractual Lease Payments Years ended September 30, Operating lease amount 2023 $ 320,853 2024 254,461 2025 97,649 2026 — Total 672,963 Less: interest (24,553 ) Present value of lease liabilities $ 648,410 Less: non-current portion 348,901 Present value of lease liabilities – current liability $ 299,509

DUE TO FIRST INSURANCE FUNDING

DUE TO FIRST INSURANCE FUNDING	9 Months Ended
	Sep. 30, 2022
Due To First Insurance Funding
DUE TO FIRST INSURANCE FUNDING	NOTE－ 15 DUE TO FIRST INSURANCE FUNDING On October 7, 2021, the Company purchased the Directors and Officers (D&O) insurance at a premium fee of $ 990,000 75 990,000 The Company paid the down-payment of $247,500 (25%) and remaining balance $742,500 (75%) to be repaid by 10 installments until August 7, 2022. no 596,047 For the nine months ended September 30, 2022 and 2021, the Company recognized the amortization of interest expense of $ 7,769 0 For the three months ended September 30, 2022 and 2021, the Company recognized the amortization of interest expense of $ 3,340 0 During the nine months ended September 30, 2022 the Company has repaid the installments for $ 373,653 0 During the year ended December 31, 2021 the Company has repaid the installments for $ 151,476 596,047

LOAN

LOAN	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
LOAN	NOTE－ 16 LOAN Schedule of loan September 30, 2022 December 31, 2021 (Unaudited) Loan – A (i) $ 9,876 $ — Loan – B (ii) 5,228 — Loan – C (iii) 27,985 — Loan – D (iv) 162,359 $ 205,448 $ — i) On March 15, 2022, the newly acquired subsidiary, Gorilla Networks Pte. Ltd., received a loan from a credit company of SGD 50,000, approximately $ 35,937 9 December 15, 2022 30 3,635 0 2,726 0 ii) On January 23, 2022, the newly acquired subsidiary, Gorilla Networks Pte. Ltd., received a loan from a credit company of SGD 30,000, approximately $ 21,562 12 January 23, 2023 30 1,744 0 1,308 0 iii) On August 17, 2021, the newly acquired subsidiary, Gorilla Networks Pte. Ltd., received a loan from a bank of SGD 50,000, approximately $ 35,937 60 August 31, 2026 4.75 486 0 365 0 iv) On July 18, 2020, the newly acquired subsidiary, AdActive Media CA, Inc., was granted a SME loan from US government authority of $ 150,000 360 3.75 1,418 0 1,418 0

SHAREHOLDERS' DEFICIT

SHAREHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
SHAREHOLDERS' DEFICIT	NOTE－17 SHAREHOLDERS' DEFICIT Authorized stock The Company is authorized to issue two classes of stock. The total number of shares of stock which the Company is authorized to issue is 100,000,000 shares of capital stock, consisting of 95,000,000 0.0001 5,000,000 0.0001 The holders of the Company's common stock are entitled to the following rights: Voting Rights Dividend Right Liquidation Right Other Matters Common stock outstanding As of September 30, 2022 and December 31, 2021, the Company had a total of 25,877,403 19,732,406 On February 10, 2021, the Company effected a 750 for 1 forward stock split of the issued and outstanding shares of the Company's common stock. The number of authorized shares and par value remain unchanged. All share and per share information in this financial statements and footnotes have been retroactively adjusted for the periods presented, unless otherwise indicated, to give effect to the forward stock split. On September 21, 2021, the Company effected a 1 for 2.5 The forward stock split and reverse stock split described above had no effect on the stated value of the preferred stock, and the number of designated shares and outstanding shares of each series of preferred stock was unchanged in accordance with the respective certificate of designations. The number of authorized shares of preferred stock remained unchanged. On November 8, 2021, the Company entered into an underwriting agreement with Maxim Group LLC, related to the offering of 2,888,889 9.00 236,111 26,000,001 2,124,999 2,677,846 Upon the closing of the IPO, all outstanding shares of preferred stock series A, B, B-1, C and C-1 were automatically converted into 888,889 shares, 764,400 shares, 48,000 shares, 465,600 shares and 4,195,200 shares of the Company's common stock for the value of $8,000,000, $3,412,503, $466,720, $8,353,373 and $5,536,832, respectively. During the nine months ended September 30, 2022 and 2021, the Company issued 2,497 0 On February 8, 2022, the Company entered into an underwriting agreement (the "Underwriting Agreement") with Maxim Group LLC (the "Underwriter"), related to the offering of 3,484,845 shares including over-allotment (the "Shares") of the Company's common stock. Each Share was sold together with one Warrant to purchase one Share at a combined offering price of $3.30. During the nine months ended September 30, 2022, a total of 70,791 warrants were exercised in exchange for 187,300 shares of common stock for the value of $412,890. During the nine months ended September 30, 2021, no warrants were exercised. During the three months ended September 30, 2022 and 2021, no warrants were exercised. During the nine months ended September 30, 2022, the Company issued 1,103,332 3,226,749 During the three months ended September 30, 2022, the Company issued 617,332 1,827,489 During the nine months ended September 30, 2022 , the Company issued 92,026 217,219 During the three months ended September 30, 2022 , the Company issued 68,996 69,000 During the nine months ended September 30, 2022, the Company issued 13,273 shares of common stock to Brugau Pte. Ltd. and Cory Bentley to make up for shortfalls in original issuances pursuant to the terms of the agreements with Brugau Pte Ltd and Cory Bentley, valued at $ 119,457 In February 2022, the Company issued 226,629 shares of common stock in exchange for 100% non-controlling interest of its subsidiary New Retail Experience Incorporated, at $3.53 per share, total amounting to $800,000 and valued it at par as there was no change in the control over the subsidiary. In May 2022, the Company issued a partial first tranche of 40,604 shares of common stock in exchange for 100% controlling interest of its subsidiary Gorilla Networks Pte. Ltd., at $ 2.05 per share , total amounting to $ 1,000,000 less assumed liabilities of $ 661,215 and valued it at par as there was no change in the control of the subsidiary. .As of September 30, 2022 the accrued consideration liability outstanding was approximately $ 255,000 . Warrants In August 2019, the Company issued 21,000 warrants to purchase 21,000 shares of its common stock to one employee as compensation for his services to the Company, at a fair value of $17,500. Each warrant is convertible into one share of common stock at an exercise price of $0.0001 per share. The warrants will expire on the second (2nd) anniversary of the initial date of issuance. As at December 31, 2019, none of the warrants have been exercised. 21,000 shares were fully exercised during the year ended December 31, 2020. In December 2020, the Company issued a certain number of warrants pursuant to the Series C-1 Subscription Agreement. Each redeemable warrant allows the holder to purchase one C-1 preferred stock at a price of $ 420 1,880 In December 2020, a total of 838 warrants were exercised in exchange for 838 Series C-1 preferred stocks. (refer note 17 for details). Below is a summary of the Company's issued and outstanding warrants as of September 30, 2022 and December 31, 2021: Schedule of warrants issued and outstanding Warrants Weighted average exercise price Weighted Outstanding as of December 31, 2020 (a) 2,047 $ 420 0.6 Issued (b) 2,120 $ 420 0.5 Issued (a) 144,445 $ 9.90 5.0 Exercised (307 ) $ 420 — Expired — — — Outstanding as of December 31, 2021 148,305 $ 20.57 4.88 Issued (c) 3,728,784 $ 3.28 4.11 Exercised (79,601 ) $ 3.28 0.5 Expired (3,560 ) $ 420 — Outstanding as of September 30, 2022 3,793,928 $ 3.577 4.45 There is no intrinsic value for the warrants as of September 30, 2022 and December 31, 2021. (a) Common stock will be issued upon exercise of the 144,445 warrants having intrinsic value of $0 and $73,667 as of September 30, 2022 and December 31, 2021, respectively. (b) Series C-1 Preferred Stock will be issued upon the exercise of the warrants. The Series C-1 Preferred Stock was automatically converted into 0 and 1,158,000 shares of common stock with the intrinsic value of $0 and $10,433,580 as of September 30, 2022 and December 31, 2021, respectively. (c) Common stock will be issued upon warrants exercise of the 3,649,484 warrants having no intrinsic value as of September 30, 2022. On April 19, 2021, the Company extended the expiry date of the Warrant issued to the Series C-1 Preferred Stockholder by six months from June 30, 2021 to December 31, 2021. Further, on November 16, 2021, the Company extended the expiry date of the Warrant issued to the Series C-1 Preferred Stockholder by six months from December 31, 2021 to June 30, 2022. The Company considered this warrant as permanent equity per ASC Topic 815-40-35-2, the warrants would not be marked to market at each financial reporting date. However, where there is a subsequent change in assumptions related warrants (in the instant case, an extension of the expiration date of the warrants), the difference between the amount originally recorded and the newly calculated amount, based upon the changed assumptions, is determined and the difference between the before and after valuation is recorded as an expense, with the corresponding credit to additional paid-in capital. The Company recorded additional warrants modification expense of $ 0 58,363 The Company determined the fair value using the Black-Scholes option pricing model with the following assumptions Schedule of Stock options assumptions Schedule of Stock option assumptions Before modification After Modification Dividend rate 0 % 0 % Risk-free rate 0.06 % 0.12 % Weighted average expected life (years) 9 18 Expected volatility 25 % 25 % Exercise price $ 1.4 $ 1.4 The Company considered 25% volatility as from inception through the date of the Company common stocks. Director's Stock option On December 8, 2021, the Board of Directors approved a grant to Dennis Nguyen of a 10-year stock option to purchase 1,945,270 shares of common stock at an exercise price of $6.49 per share that are vested and are exercisable at any time. Schedule of Stock Option Schedule of Director's stock awards Share option Weighted average exercise price Weighted Outstanding as of December 31, 2020 — — — Granted 1,945,270 6.49 10 Exercised — — — Expired — — — Outstanding as of December 31, 2021 1,945,270 $ 6.49 10 Granted — — — Exercised — — — Expired — — — Outstanding as of September 30, 2022 1,945,270 $ 6.49 9.25 The total fair value of options vested during the nine months ended September 30, 2022 and year ended December 31, 2021 was $ 0 12,159,652 The Company determined the fair value using the Black-Scholes option pricing model with the following assumptions for the nine months ended September 30, 2022 and years ended December 31, 2021 Schedule of Stock option assumptions December 31, 2021 Dividend rate 0 % Risk-free rate 1.52 % Weighted average expected life (years) 10 Expected volatility 130 % Share price $ 6.49 Director's stock awards Schedule of Director's stock awards Stock awards Weighted average exercise price Weighted Unvested as of December 31, 2020 — — — Issued 814,950 7.65 2 Vested (162,990 ) 7.65 — Cancelled — — — Unvested as of December 31, 2021 651,960 $ 7.65 1.67 Issued — — — Vested (325,980 ) 7.65 — Cancelled — — — Unvested as of September 30, 2022 325,980 $ 7.65 0.92 Shares Unvested at period-end 325,980 $ 7.65 Below are the unvested shares vesting schedule at future years Schedule of Future years Year ended December 31 2022 162,990 Year ended December 31 2023 162,990 Total 325,980 The Company issued 814,950 shares of its common stock on September 1, 2021 ("start date") of which 651,960 shares shall be subject to vesting. The shares shall vest in accordance with the following vesting schedule: 162,990 vesting shares will vest every six-months for a two-year period from the start date, with the first vesting date being March 1, 2022. For the nine months ended September 30, 2022 and 2021, the Company recognized the amortization of stock compensation expense of $ 2,437,092 0 634,239 0

PREFERRED STOCKS AND WARRANTS

PREFERRED STOCKS AND WARRANTS	9 Months Ended
	Sep. 30, 2022
Preferred Stocks And Warrants
PREFERRED STOCKS AND WARRANTS	NOTE－18 PREFERRED STOCKS AND WARRANTS As of September 30, 2022 and December 31, 2021, the Company's preferred stock have been designated as follow: Schedule of Preferred stocks No. of shares Stated Value Series A Convertible Preferred Stock 10,000 $ 1,000 Series B Convertible Preferred Stock 10,000 $ 1,336 Series B-1 Convertible Preferred Stock 15,000 $ 2,917 Series C Convertible Preferred Stock 15,000 $ 5,763 Series C-1 Convertible Preferred Stock 30,000 $ 420 Series X Super Voting Preferred Stock 3,500 $ 0.0001 The Series A, B, B-1, C and C-1 Preferred Stocks were issued at the stated value per share of each series. The Preferred Stock are convertible into a fixed number of common stock or redeemable in cash at the liquidation value. As a result of this liquidation preference, under U.S GAAP, the Company has classified the Preferred Stocks as mezzanine equity in the condensed consolidated balance sheet. Series X Super Voting Preferred Stock was issued at a par value of $ 0.0001 Voting Rights: (a) increase or decrease the par value of the shares of the Series A Preferred Stock, alter or change the powers, preferences or rights of the shares of Series A Preferred Stock or create, alter or change the powers, preferences or rights of any other capital stock of the Company if after such alteration or change such capital stock would be senior to or pari passu with Series A Preferred Stock; and (b) adversely affect the shares of Series A Preferred Stock, including in connection with a merger, recapitalization, reorganization or otherwise. (2) The affirmative vote of at least a majority of the holders of the shares of the Series A Preferred Stock shall be necessary to: (a) enter into a transaction or series of related transactions deemed to be a liquidation, dissolution or winding up of the Corporation, or voluntarily liquidate or dissolve; (b) authorize a merger, acquisition or sale of substantially all the assets of the Company or any of its subsidiaries (other than a merger exclusively to effect a change of domicile of the Company to another state of the United States); (c) increase or decrease (other than decreases resulting from conversion of the Series A Preferred Stock) the authorized number of shares of the Company's preferred stock or any series thereof, the number of shares of the Company's common stock or any series thereof or the number of shares of any other class or series of capital stock of the Company; and (d) any repurchase or redemption of capital stock of the Company except any repurchase or redemption at cost upon the termination of services of a service provider to the Company or the exercise by the Company of contractual rights of first refusal as applied to such capital stock. Dividend Rights Conversion Rights Conversion Rights Liquidation Rights: Other Matters Series A Preferred Stocks No Upon the IPO Closing, all outstanding shares of Series A Preferred Stocks were automatically converted into 888,889 8,000,000 9 As of September 30, 2022 and December 31, 2021, there were 0 0 Series B Preferred Stocks No Upon the IPO Closing, all outstanding shares of Series B Preferred Stock were automatically converted into 764,400 3,412,503 4.46 As of September 30, 2022 and December 31, 2021, there were 0 0 Series B-1 Preferred Stocks There was no During the year ended December 31, 2020, the Company issued 40 116,680 2,917 Upon the IPO Closing, all outstanding shares of Series B-1 Preferred Stocks were automatically converted into 48,000 466,720 9.72 As of September 30, 2022 and December 31, 2021, there were 0 0 Series C Preferred Stocks No Upon the IPO Closing, all outstanding shares of Series C Preferred Stocks were automatically converted into 465,600 8,353,373 17.9 As of September 30, 2022 and December 31, 2021, there were 0 0 Series C-1 Preferred Stocks The Company accounts for warrants issued in accordance with the guidance on " Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity Upon the IPO Closing, all outstanding shares of Series C-1 Preferred Stocks were automatically converted into 4,195,200 5,536,832 1.21 As of September 30, 2022 and December 31, 2021, there were 0 0 Series X Super Voting Preferred Stocks In August 2021, the Company created a new series of preferred stock titled "Series X Super Voting Preferred Stock", at par value, consisting of 2,000 shares. The Series X Super Voting Preferred Stock carries certain rights and privileges including but not limited to the right to 4,000 votes per share) to vote on all matters that may come before the stockholders of the Corporation, voting together with the common stock as a single class on all matters to be voted or consented upon by the stockholders but is not entitled to any dividends, liquidation preference or conversion or redemption rights. The Series X Super Voting Preferred Stock is accounted for as an equity classification. As of September 30, 2022 and December 31, 2021, there were 3,500 3,500

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE－19 INCOME TAXES For the nine months ended September 30, 2022 and 2021, the local (Nevada) and foreign components of loss before income taxes were comprised of the following: Schedule of provision for income taxes Nine months ended September 30, 2022 2021 Tax jurisdiction from: - Local $ 18,240,202 $ 14,272,684 - Foreign 5,998,429 1,246,371 Loss before income taxes $ 24,238,631 $ 15,519,055 The provision for income taxes consisted of the following: Schedule of provision for income taxes Nine months ended September 30, 2022 2021 Current: - United States $ — $ — - Singapore — — - Vietnam — — - India 2,835 9,943 Deferred: - United States — — - Singapore — — - Vietnam — — - India — — Income tax expense $ 2,835 $ 9,943 The effective tax rate in the years presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company operates in various countries: Singapore and Vietnam that are subject to taxes in the jurisdictions in which they operate, as follows: United States The Company is incorporated in the State of Nevada and is subject to the tax laws of the United States. A reconciliation of the income tax provision (benefit) by applying the statutory United States federal income tax rate to income (loss) before income taxes is as follows: As of September 30, 2022, the Company's operations in the United States incurred $ 21,064,395 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have an indefinite life. The Company has provided for a full valuation allowance against the deferred tax assets of $ 4,423,523 on the expected future tax benefits from the net operating loss carryforwards as management believes it is more likely than not that these assets will not be realized in the future. Singapore The Company's subsidiary is registered in the Republic of Singapore and is subject to the tax laws of Singapore. As of September 30, 2022, the operations in Singapore incurred $ 5,007,994 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $ 851,359 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Vietnam The Company's subsidiary operating in Vietnam is subject to the Vietnam Income Tax at a standard income tax rate of 20 % during its tax year. As of September 30, 2022, the Company's subsidiary operations in Vietnam incurred $ 2,689,923 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2026, if unutilized. The Company has provided for a full valuation allowance against the deferred tax assets of $ 537,985 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. India The Company's subsidiary operating in India is subject to the India Income Tax at a standard income tax rate of 25 % during its tax year. As of September 30, 2022, the Company's subsidiary operations in India incurred $ 11,396 of net operating gain. The Company has provided for a full tax effect allowance against the current and deferred tax expenses of $ 2,849 . Indonesia The Company's subsidiary is registered in Indonesia and is subject to the tax laws of Indonesia. As of September 30, 2022, the Company's subsidiary operations in Indonesia incurred $ 115,352 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $ 25,377 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Philippines The Company's subsidiary is registered in the Philippines and is subject to the tax laws of the Philippines. As of September 30, 2022, the Company's subsidiary operations in Philippines incurred $ 359,664 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $ 89,916 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Thailand The Company's subsidiary is registered in Thailand and is subject to the tax laws of Thailand. As of September 30, 2022, the Company's subsidiary operations in Thailand incurred $ 54,505 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $ 10,901 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Malaysia The Company's subsidiary is registered in Malaysia and is subject to the tax laws of Malaysia. As of September 30, 2022, the Company's subsidiary operations in Malaysia incurred $ 11,566 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards have no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of $ 2,776 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Deferred tax assets and liabilities are recognized for future tax consequences between the carrying amounts of assets and liabilities and their respective tax basis using enacted tax rates in effect for the tax year in which the differences are expected to reverse. Significant deferred tax assets and liabilities of the Company as of September 30, 2022 and December 31, 2021 consist of the following: Schedule of Deferred Tax Assets and Liabilities Schedule of Deferred Tax Assets and Liabilities September 30, 2022 December 31, 2021 Deferred tax assets: Software intangibles (U.S) $ 150,465 $ 150,465 Deferred Stock Compensation (U.S.) 5,864,670 5,864,670 Net operating loss carryforwards - United States 4,423,523 1,875,143 - Singapore 851,359 272,937 - Vietnam 537,985 260,418 - India — — - Philippines 89,916 — - Indonesia 25,377 — - Thailand 10,901 — - Malaysia 2,776 — 11,956,972 8,423,633 Less: valuation allowance (11,956,972 ) (8,423,633 ) Deferred tax assets, net $ — $ — The Internal Revenue Code includes a provision, referred to as Global Intangible Low-Taxed Income ("GILTI"), which provides for a 10.5 The Company is subject to taxation in the U.S. and various foreign jurisdictions. U.S. federal income tax returns for 2018 and after remaining open to examination. We and our subsidiaries are also subject to income tax in multiple foreign jurisdictions. Generally, foreign income tax returns after 2017 remain open to examination. No income tax returns are currently under examination. As of September 30, 2022 and 2021, the Company does no no

PENSION COSTS

PENSION COSTS	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
PENSION COSTS	NOTE－ 20 PENSION COSTS The Company is required to make contributions to its employees under a government-mandated defined contribution pension scheme for its eligible full-times employees in all countries in which the Company operates. The Company is required to contribute a specified percentage of the participants' relevant income based on their ages and wages level. During the nine months ended September 30, 2022 and 2021, $ 71,186 9,655 25,424 5,669

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE－ 21 RELATED PARTY TRANSACTIONS From time to time, a shareholder and director of the Company advanced funds to the Company for working capital purposes. Those advances are unsecured, non-interest bearing and due on demand. The Company paid and accrued to the director and key management personnel, the total salaries of $ 851,679 0 571,011 0 The Company paid and accrued to the director and key management personnel, the total salaries of $ 255,560 0 156,137 0 The Company accrued 834,972 1,310,906 0 The Company subsidiary paid their sole officer, total professional fee of $ 10,203 12,910 The Company subsidiary paid their sole officer, total professional fee of $ 4,604 4,593 The Company paid and accrued to its shareholders, total professional fee of $ 1,856,089 150,000 378,785 123,412 The Company paid and accrued to its shareholders, total professional fee of $ 528,079 0 151,342 102,412 The Company issued 620,000 shares to related parties for total professional fee of $ 1,519,500 0 The Company issued 250,000 shares to related parties for total professional fee of $ 459,000 0 The Company issued 318,574 213,910 2,437,091 1,636,412 The Company issued 82,907 213,910 634,239 1,636,412 On May 20, 2022, the Company's has internal restructuring of SOPA Technology Company Limited portion, who was previously under 100% holding of SOPA Technology Pte. Ltd., effectively 95% under Society Pass Incorporated, now 100% holding of Leflair Incorporated, effectively 100% under Society Pass Incorporated. Apart from the transactions and balances detailed elsewhere in these accompanying condensed consolidated financial statements, the Company has no other significant or material related party transactions during the periods presented.

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISK	NOTE－ 22 CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: (a) Major customers For the three and nine months ended September 30, 2022 and 2021, the customer who accounted for 10% or more of the Company's revenues and its outstanding receivable balances at period-end dates, are presented as follows: Schedule of concentrations of risk Nine months ended September 30, 2022 September 30, 2022 Customer Revenues Percentage Accounts Customer $ 1,105,456 37 % $ — Three months ended September 30, 2022 September 30, 2022 Customer Revenues Percentage Accounts Customer $ 1,105,456 43 % $ — Nine months ended September 30, 2021 September 30, 2021 Customer Revenues Percentage Accounts Customer $ — — % $ — Three months ended September 30, 2021 September 30, 2022 Customer Revenues Percentage Accounts Customer $ — — % $ — The customer is located in United States. For the three and nine months ended September 30, 2022 and 2021, the vendors who accounted for 10% or more of the Company's cost of revenue and its outstanding payable balances as at period-end dates, are presented as follows: Nine months ended September 30, 2022 September 30, 2022 Vendor Purchases Percentage of purchases Accounts payable Vendor C $ — — % $ — Three months ended September 30, 2022 September 30, 2022 Vendor Purchases Percentage Accounts Vendor C $ 256,416 10 % $ — Nine months ended September 30, 2021 September 30, 2021 Vendors Purchases Percentage Accounts Vendor A $ 30,577 27 % $ 44,867 Vendor B $ 17,827 16 % $ — Three months ended September 30, 2021 September 30, 2021 Vendor Purchases Percentage Accounts Vendor A $ — - $ 44,867 All vendors are located in United States and Vietnam. (c) Credit risk Financial instruments that are potentially subject to credit risk consist principally of trade receivables. The Company believes the concentration of credit risk in its trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors affecting the credit risk of specific customers, historical trends and other information (d) Exchange rate risk The reporting currency of the Company is US$, to date the majority of the revenues and costs are denominated in VND, SGD, PHP, INR, IDR, MYR and THB and a significant portion of the assets and liabilities are denominated in VND, SGD, INR, IDR, MYR and THB. As a result, the Company is exposed to foreign exchange risk as its revenues and results of operations may be affected by fluctuations in the exchange rate between US$ and VND, SGD, PHP, INR, IDR, MYR and THB. If VND, SGD, PHP, INR, IDR, MYR and THB depreciate against US$, the value of VND, SGD, PHP, INR IDR, MYR and THB revenues and assets as expressed in US$ financial statements will decline. The Company does not hold any derivative or other financial instruments that expose to substantial market risk. (e) Economic and political risks The Company's operations are conducted in the Republic of Vietnam. Accordingly, the Company's business, financial condition and results of operations may be influenced by the political, economic and legal environment in the Vietnam, and by the general state of the Vietnam economy. The Company's operations in the Vietnam and India are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company's results may be adversely affected by changes in the political and social conditions in Vietnam and India, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE－ 23 COMMITMENTS AND CONTINGENCIES As of September 30, 2022, the Company had no material commitments or contingencies. Right issues under Series C-1 preferred stock The Company has issued warrants pursuant to the terms of its Series C-1 Subscription Agreement. Each redeemable warrant entitles the holder to purchase two (2) shares of common stock at a price of $ 168 Litigation From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company's business. The Company is not aware of any such legal proceedings that will have, individually or in the aggregate, a material adverse effect on its business, financial condition or operating results. The Company disclosed its litigation matter in its December 31, 2021, Form 10-K and there have been no changes or updates to those litigation matters to report in this Form 10-Q.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE－ 24 SUBSEQUENT EVENTS In accordance with ASC Topic 855, " Subsequent Events

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of presentation	• Basis of presentation The Company has prepared the accompanying condensed financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim financial reporting. These financial statements are unaudited and, in our opinion, include all adjustments consisting of normal recurring adjustments and accruals necessary for a fair presentation of our condensed balance sheets, statements of operations and other comprehensive loss, statements of stockholders' deficit and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for any subsequent quarter or for the full year ending December 31, 2022 due to various factors. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("GAAP") have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements should be read in conjunction with the 2021 audited financial statements and accompanying notes filed with the SEC.
Emerging Growth Company	• Emerging Growth Company We are an "emerging growth company" under the JOBS Act. For as long as we are an "emerging growth company," we are not required to: (i) comply with any new or revised financial accounting standards that have different effective dates for public and private companies until those standards would otherwise apply to private companies, (ii) provide an auditor's attestation report on management's assessment of the effectiveness of internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act, (iii) comply with any new requirements adopted by the Public Company Accounting Oversight Board ("PCAOB") or a supplement to the auditor's report in which the auditor would be required to provide additional information about the audit and the financial statements of the issuer or (iv) comply with any new audit rules adopted by the PCAOB after April 5, 2012, unless the SEC determines otherwise. However, we have elected to "opt out" of the extended transition period discussed in (i) and will therefore comply with new or revised accounting standards on the applicable dates on which the adoption of such standards are required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of such extended transition period for compliance with new or revised accounting standards is irrevocable.
Use of estimates and assumptions	• Use of estimates and assumptions In preparing these condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates. If actual results significantly differ from the Company's estimates, the Company's financial condition and results of operations could be materially impacted. Significant estimates in the period include the allowance for doubtful accounts on accounts receivable, the incremental borrowing rate used to calculate right of use assets and lease liabilities, valuation and useful lives of intangible assets, impairment of long-lived assets, valuation of common stock and stock warrants, stock option valuations, imputed interest on amounts due to related parties, inventory valuation, revenue recognition, the allocation of purchase consideration in business combinations, and deferred tax assets and the related valuation allowance.
Basis of consolidation	• Basis of consolidation The condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions have been eliminated upon consolidation.
Business Combination	• Business Combination The Company follows Accounting Standards Codification ("ASC") ASC Topic 805, Business Combinations Consolidation
Noncontrolling interest	• Noncontrolling interest The Company accounts for noncontrolling interests in accordance with ASC Topic 810, which requires the Company to present noncontrolling interests as a separate component of total shareholders' equity on the consolidated balance sheets and the consolidated net loss attributable to its noncontrolling interest be clearly identified and presented on the face of the consolidated statements of operations and comprehensive loss.
Segment Reporting	• Segment Reporting ASC Topic 280, Segment Reporting
Cash and cash equivalents	• Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. As of September 30, 2022 and December 31, 2021, the cash and cash equivalents amounted to $ 22,986,380 23,264,777 The Company currently has bank deposits with financial institutions in the U.S. which exceed FDIC insurance limits. FDIC insurance provides protection for bank deposits up to $ 250,000 10,431,681 13,699,082 12,032,534 9,315,695
Restricted cash	• Restricted cash Restricted cash refers to cash that is held by the Company for specific reasons and is, therefore, not available for immediate ordinary business use. The restricted cash represented fixed deposit maintained in bank accounts that are pledged. As of September 30, 2022, and December 31, 2021, the restricted cash amounted to $ 20,913 0
Accounts receivable	• Accounts receivable Accounts receivables are recorded at the amounts that are invoiced to customers, do not bear interest, and are due within contractual payment terms, generally 30 to 90-days from completion of service or the delivery of a product. Credit is extended based on an evaluation of a customer's financial condition, the customer's creditworthiness and their payment history. Accounts receivable outstanding longer than the contractual payment terms are considered past due. Past due balances over 90 days and over a specified amount are reviewed individually for collectability. Quarterly, the Company specifically evaluates individual customer's financial condition, credit history, and the current economic conditions to monitor the progress of the collection of accounts receivables. The Company records bad debt expense and records an allowance for doubtful accounts for any estimated losses resulting from the inability of its customers to make required payments. For receivables that are past due or not being paid according to payment terms, appropriate actions are taken to pursue all means of collection, including seeking legal resolution in a court of law. Account balances are charged off against the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. Currently, the Company does not have any off-balance-sheet credit exposure related to its customers, and as of both September 30, 2022, and December 31, 2021, there was no
Inventories	• Inventories Inventories are stated at the lower of cost or net realizable value, cost being determined on a first-in-first-out method. Costs include hardware equipment and peripheral costs which are purchased from the Company's suppliers as merchandized goods. The Company provides inventory allowances based on excess and obsolete inventories determined principally by customer demand. During the three and nine months ended September 30, 2022 and 2021, the Company recorded an allowance for obsolete inventories of $ 0 0 255,820 221,068
Prepaid Expenses	• Prepaid Expenses Prepaid expenses represent payments made in advance for products or services to be received in the future and are amortized to expense on a ratable basis over the future period to be benefitted by that expense. Since the Company has prepaid expenses categorized as both current and non-current assets, the benefits associated with the products or services are considered current assets if they are expected to be used during the next twelve months and are considered non-current assets if they are expected to be used over a period greater than one year.
Property, plant and equipment	• Property, plant and equipment Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: Schedule of Expected useful life Type of Property Expected useful lives Computer equipment 3 Office equipment 5 Renovation 5 Expenditures for repairs and maintenance are expensed as incurred. When assets have been retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.
Impairment of long-lived assets	• Impairment of long-lived assets In accordance with the provisions of ASC Topic 360, " Impairment or Disposal of Long-Lived Assets
Revenue recognition	• Revenue recognition The Company adopted Accounting Standards Update ("ASU") 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU 2014-09"). Under ASU 2014-09, the Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: • Identify the contract with a customer; • Identify the performance obligations in the contract; • Determine the transaction price; • Allocate the transaction price to performance obligations in the contract; and • Recognize revenue as the performance obligation is satisfied. The Company generates its revenues from a diversified a mix of e-commerce activities that correspond to our four business segments (business to consumer or "B2C"), grocery and food delivery (B2C), telecommunication reseller (B2C) and the services providing to merchants for their business growth (business to business or "B2B"). The Company's performance obligations include providing connectivity between merchants and consumers, generally through an online ordering platform. The platform allows merchants to create an account, display a menu and track their sale reports on the merchant facing application. The platform also allows the consumers to create an account and order from merchants on the consumer facing application. The platform allows a delivery company to accept an online delivery request and deliver or ship an order from a merchant to customer. Lifestyle The Company has developed an online lifestyle platform (the "Lifestyle Platform") under its own brand name of "Leflair" to enable consumers to purchase high-end brands in many categories. Using the Company's smart search engine, consumers search or review their favorite brands among hundreds of choices in various categories, including Apparel, Bags & Shoes, Accessories, Health & Beauty, Home & Lifestyle, International, Women, Men and Kids & Babies categories. The Lifestyle Platform also allows customers to order from hundreds of vendor choices with personalized promotions based on their individual purchase history and location. The platform has also partnered with a Vietnam-based delivery company, Amilo, to offer seamless delivery of product from merchant to consumer's home or office at the touch of a button. Consumers can place orders for delivery or can collect their purchases at the Company's logistics center. Grocery and Food Delivery Other online platforms include online platforms in Vietnam, under the brand name of "Handycart", and Philippines, under the brand names of "Pushkart" and "Mangan", to enable the consumers to purchase meals from restaurants and food from local grocery and food merchants and deliver to them in their area. Telecommunications The Company operates a Singapore-based online telecommunication reseller platform under brand name of "Gorilla" to enable the consumers to subscribe local mobile data and overseas internet data in different subscription package. Established in Singapore in 2019, Gorilla utilizes blockchain and Web3 technology to operate a MVNO for its users in South East Asia (SEA). With network coverage to over 150 countries, Gorilla offers a full suite of mobile communication services such as local calls, international roaming, data, and SMS texting. More importantly, Gorilla enables its customers to convert unused mobile data into digital assets or Gorilla GO Tokens through its innovative proprietary blockchain-based SwitchBack feature. Gorilla GO Tokens in turn can be redeemed for eVouchers, to offset future bills, or be redeemed for other value-added services. Please visit https://gorilla.global/ for more information. Digital Media The acquisition of a digital media platform, TMG, amplifies the reach and engagement of the Company's e-commerce ecosystem and retail partners. Originally founded in 2010, TMG today creates and distributes digital advertising campaigns across its multi-channel network in both SEA and the US. With its intimate knowledge of local markets, digital marketing technology tools and social commerce business focus, advertisers leverage TMG's wide influencer network throughout SEA to market and sell advertising inventory exclusively with specific placement and effect. As a result, Thoughtful Media's content creator partners earn a larger share of advertising revenues from international consumer brands. Thoughtful Media's data-rich multi-channel network has uploaded over 675,000 videos with over 80 billion video views. The current network of 263 YouTube channels has onboarded over 85 million subscribers with an average monthly viewership of over 600 million views. Travel The Company purchased the Nusatrip Group, a leading Jakarta-based Online Travel Agency ("OTA") in Indonesia and across SEA. The NusaTrip acquisition extended SoPa's business reach into SEA regional travel industry and marked the Company's first foray into Indonesia. Established in 2013 as the first Indonesian OTA accredited by the International Air Transport Association, NusaTrip pioneered offering a comprehensive range of airlines and hotels to Indonesian corporate and retail customers. With its first mover advantage, NusaTrip has onboarded over 1.2 million registered users, over 500 airlines and over 200,000 hotels around the world as well as connected with over 80 million unique visitors. The Company's e-Commerce business 1) When a customer places an order on either the Leflair website or app, a sales orders report will be generated in the system. The Company will either fulfill this order from its inventory or purchase the item from the manufacturer or distributor. Once the Company has the item in its distribution center, it will contract with a logistics partner delivered to the end customer. The sale is recognized when the delivery is completed by the logistics partner to the end customer. Sale of products are offered with a limited right of return ranging from 3 to 30 days, from the date of purchase and not subject to any product warranty. The Company is considered the principal in this e-commerce transaction and reports revenue on a gross basis as the Company establishes the price of the product, has responsibility for fulfillment of the order and retains the risk of collection. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 1,484,154 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 591,439 0 The Company's Merchant POS Software sales consist of: 1) Subscription fees consist of the fees that the Company charge merchants to obtain access to the Merchant Marketing Program. 2) The Company provides optional add-on software services which includes Analytics and Chat box capabilities at a fixed fee per month. 3) The Company collects commissions when they sell third party hardware and equipment (cashier stations, waiter tablets and printers) to merchants. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 21,924 26,970 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 34 10,016 Hardware sales — the Company generally is involved with the sale of on-premise appliances and end-point devices. The single performance obligation is to transfer the hardware product (which is to be installed with its licensed software integral to the functionality of the hardware product). The entire transaction price is allocated to the hardware product and is generally recognized as revenue at the time of delivery because the customer obtains control of the product at that point in time. It is concluded that control generally transfers at that point in time because the customer has title to the hardware, physical possession, and a present obligation to pay for the hardware. Payments for hardware contracts are generally due 30 to 90 days after shipment of the hardware product. The Company records revenues from the sales of third-party products on a "gross" basis pursuant to ASC Topic 606 when the Company controls the specified good before it is transferred to the end customer and have the risks and rewards as principal in the transaction, such as responsibility for fulfillment, retaining the risk for collection, and establishing the price of the products. If these indicators have not been met, or if indicators of net revenue reporting specified in ASC Topic 606 are present in the arrangement, revenue is recognized net of related direct costs since in these instances we act as an agent. Software subscription fee — The Company's performance obligation includes providing customer access to our software, generally through a monthly subscription, where the Company typically satisfies its performance obligations prior to the submission of invoices to the customer for such services. The Company's software sale arrangements grant customers the right to access and use the software products which are to be installed with the relevant hardware for connectivity at the outset of an arrangement, and the customer is entitled to both technical support and software upgrades and enhancements during the term of the agreement. The term of the subscription period is generally 12 months, with automatic one-year renewal. The subscription license service is billed monthly, quarterly or annually. Sales are generally recorded in the month the service is provided. For clients who are billed on an annual basis, deferred revenue is recorded and amortized over the life of the contract. Payments are generally due 30 to 90 days after delivery of the software licenses. The Company records its revenues, net of value added taxes ("VAT"), which is levied at the rate of 10% on the invoiced value of sales. Grocery and food delivery Customers place order for groceries and take-out food through our online platforms of "Pushkart" and "Handcart" respectively. When the grocery or food merchant receives and order, our platform will assign a third-party delivery service to pick up and deliver the grocery and/or food order to the customer. Revenue is recognized when the grocery and/or food is delivered, at which time the customer pays for the grocery and /or food order with cash, at Net of merchant cost. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 77,471 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 53,635 0 , respectively, from this stream. As a telecommunication reseller Local mobile plan - customers choose and subscribe to a monthly local mobile plan through our "Gorilla" online platform. The Company will proceed to register the sim card (effectively, the mobile telephone number activation card) and arrange delivery of that Sim card to the customer. Following Sim card activation, the system will capture the monthly data usage of each customer, calculated in accordance with the package data capacity and monthly subscription rate, which amounts are aggregated and recorded as revenue. Unused data will be converted to Rewards Points and carried forward to next month for potential subsequent data usage. As a result of the rewards points, the company also recognize revenue from Rewards Point redemption for subscription fees offset, voucher redemption, extra data purchases, that the customer chooses to use via our online platform. Overseas internet data plan – a customer will place order for their desired overseas internet data plan through either the "Gorilla" online platform or third-party partner platforms. Subscription revenue is recognized when the Sim card is delivered and activated. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 21,083 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 15,441 0 Digital marketing The Company is required to establish as Multi-Channel Network (MCN) for YouTube Creators and fulfilled the basic MCN guidelines on timely basis. The Company engages the creator in contract as a platform to nurture the creator in brainstorming creative content ideas, coaching on growing their audience size and connection with top brands. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 1,211,428 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 1,211,428 0 Online ticketing and reservation The Company's revenues are substantially reported on a net basis as the travel supplier is primarily responsible for providing the underlying travel services and the Company does not control the service provided by the travel supplier to the traveler. Revenue from air ticketing services, air ticket commission, hotel reservation and refund margin are substantially recognized at a point of time when the performance obligations that are satisfied. During the nine months ended September 30, 2022 and 2021, the Company generated revenue of $ 178,206 0 During the three months ended September 30, 2022 and 2021, the Company generated revenue of $ 178,206 0 Contract assets In accordance with ASC Topic 606, a contract asset arises when the Company transfers a good or performs a service in advance of receiving consideration from the customer as agreed upon. A contract asset becomes a receivable once the Company's right to receive consideration becomes unconditional. There were contract assets balance was $ 9,019 0 Contract liabilities In accordance with ASC Topic 606, a contract liability represents the Company's obligation to transfer goods or services to a customer when the customer prepays for a good or service or when the customer's consideration is due for goods and services that the Company will yet provide whichever happens earlier. Contract liabilities represent amounts collected from, or invoiced to, customers in excess of revenues recognized, primarily from the billing of annual subscription agreements. The value of contract liabilities will increase or decrease based on the timing of invoices and recognition of revenue. The Company's contract liability balance was $ 1,348,901 25,229
Software development costs	• Software development costs In accordance with the relevant FASB accounting guidance regarding the development of software to be sold, leased, or marketed, the Company expenses such costs as they are incurred until technological feasibility has been established, at and after which time these costs are capitalized until the product is available for general release to customers. Once the technological feasibility is established per ASC Topic 985, Software, the Company capitalizes costs associated with the acquisition or development of major software for internal and external use in the balance sheet. These capitalized software costs are ratably amortized over the period of the software's estimated useful life. Costs incurred to enhance the Company's software products, after general market release of the services using the products, is expensed in the period they are incurred. The Company only capitalizes subsequent additions, modifications or upgrades to internally developed software to the extent that such changes allow the software to perform a task it previously did not perform. The Company also expenses website costs as incurred. Research and development expenditures arising from the development of the Company's own software are charged to operations as incurred. For the nine months ended September 30, 2022, and 2021, software development costs were $ 56,627 76,698 19,759 9,709
Cost of sales	• Cost of sales Cost of sales under online ordering consist of the cost of merchandizes ordered by the consumers and the related shipping and handling costs, which are directly attributable to the sales of online ordering. Cost of sales related to software sales consist of the cost of software and payroll costs, which are directly attributable to the sales of software. Cost of sales related to hardware sales consist of the cost of hardware and payroll costs, which are directly attributable to the sales of hardware. Cost of sales related to grocery and food delivery consist of the cost of the outsourced delivery and the outsource payment gateway, which are directly attributable to the sales of grocery and food delivery. Cost of sales related to our telecommunication data reseller segment consist of the cost of the primary telecommunication service, which are directly attributable to the sales of telecommunication data. Cost of sales under digital marketing consist of the cost of primary digital marketing service, which are directly attributable to the sales of digital marketing.
Shipping and handling costs	• Shipping and handling costs No shipping and handling costs are associated with the distribution of the products to the customers since those costs are borne by the Company's suppliers or distributors for our merchant POS business. The shipping and handling costs for all segments other than our e-commerce segment are recorded net in sales. For shipping costs related to our e-commerce business, those shipping costs are recorded in cost of sales.
Sales and marketing	• Sales and marketing Sales and marketing expenses include payroll, employee benefits and other personnel-related expenses associated with sales and marketing personnel, and the costs of advertising, promotions, seminars, and other programs. Advertising costs are expensed as incurred. Advertising expense was $ 212,666 662,058 42,843 85,027
Product warranties	• Product warranties The Company's provision for estimated future warranty costs is based upon the historical relationship of warranty claims to sales. Based upon historical sales trends and warranties provided by the Company's suppliers, the Company has concluded that no warranty liability is required as of September 30, 2022, and December 31, 2021. To date, product allowance and returns have been minimal and, based on its experience, the Company believes that returns of its products will continue to be minimal, although it looks at this issue every quarter to continue to support its assertion.
Income tax	• Income tax The Company adopted the ASC 740 Income Tax provisions, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the condensed consolidated financial statements. Under paragraph ASC Topic 740, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC Topic 740 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC Topic 740, nor did it record any uncertain tax positions for the three and nine month ended September 30, 2022, and 2021. The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. On a quarterly basis, the Company reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances to reduce those amounts to the amounts management believes will be realized in future income tax returns. In addition to U.S. income taxes, the Company and its wholly-owned foreign subsidiary, is subject to income taxes in the jurisdictions in which it operates. Significant judgment is required in determining the provision for income tax, there may be transactions and calculations for which the ultimate tax determination is uncertain. The company recognizes liabilities for anticipated tax audit issues based on the Company's current understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences will impact the current and deferred tax provisions in the period in which such determination is made.
Foreign currencies translation and transactions	• Foreign currencies translation and transactions The reporting currency of the Company is the United States Dollar ("US$") and the accompanying consolidated financial statements have been expressed in US$s. In addition, the Company's subsidiary is operating in the Republic of Vietnam, Singapore, India and Philippines and maintains its books and record in its local currency, Vietnam Dong ("VND"), Singapore Dollar ("SGD"), Indian Rupee ("INR"), Philippines Pesos ("PHP"), Malaysian Ringgit ("MYR), Thailand Baht ("THB") and Indonesian Rupiah ("IDR"), respectively, which are the functional currencies in which the subsidiary's operations are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$s, in accordance with ASC Topic 830, "Translation of Financial Statement" ("ASC 830") using the applicable exchange rates on the balance sheet date. Shareholders' equity is translated using historical rates. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income (loss) within the statements of changes in shareholder's equity. Translation of amounts from SGD into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: Schedule of Foreign currencies translation and transactions Schedule of Foreign currencies translation and transactions September 30, 2022 September 30, 2021 Period-end SGD:US$ exchange rate $ 0.72692 $ 0.73534 Period average SGD:US$ exchange rate $ 0.69708 $ 0.74658 Translation of amounts from VND into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end VND:US$ exchange rate $ 0.000042 $ 0.000044 Period average VND:US$ exchange rate $ 0.000043 $ 0.000043 Translation of amounts from INR into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end INR:US$ exchange rate $ 0.012268 $ 0.013463 Period average INR:US$ exchange rate $ 0.012928 $ 0.013576 Translation of amounts from PHP into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end PHP:US$ exchange rate $ 0.017022 $ N/A Period average PHP:US$ exchange rate $ 0.018682 $ N/A Translation of amounts from THB into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end THB:US$ exchange rate $ 0.026390 $ N/A Period average THB:US$ exchange rate $ 0.028899 $ N/A Translation of amounts from MYR into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end MYR:US$ exchange rate $ 0.215560 $ N/A Period average MYR:US$ exchange rate $ 0.230418 $ N/A Translation of amounts from IDR into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end IDR:US$ exchange rate $ 0.000066 $ N/A Period average IDR:US$ exchange rate $ 0.000069 $ N/A Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.
Comprehensive income	• Comprehensive income ASC Topic 220, " Comprehensive Income
Earning per share	• Earning per share Basic per share amounts are calculated using the weighted average shares outstanding during the year, excluding unvested restricted stock units. The Company uses the treasury stock method to determine the dilutive effect of stock options and other dilutive instruments. Under the treasury stock method, only "in the money" dilutive instruments impact the diluted calculations in computing diluted earnings per share. Diluted calculations reflect the weighted average incremental common shares that would be issued upon exercise of dilutive options assuming the proceeds would be used to repurchase shares at average market prices for the years. For the three and nine months ended September 30, 2022 and 2021, diluted weighted-average common shares outstanding is equal to basic weighted-average common shares, due to the Company's net loss position. Hence, no common stock equivalents were included in the computation of diluted net loss per share since such inclusion would have been antidilutive. Schedule of computation of diluted net loss per share: Schedule of computation of diluted net loss per share Three months ended September 30, 2022 2021 Net loss attributable to Society Pass Incorporated $ (9,959,793 ) $ (8,429,267 ) Weighted average common shares outstanding – Basic and diluted 25,302,206 7,823,818 Net loss per share – Basic and diluted $ (0.39 ) $ (1.00 ) Nine months ended September 30, 2022 2021 Net loss attributable to Society Pass Incorporated $ (24,012,495 ) $ (15,528,998 ) Weighted average common shares outstanding – Basic and diluted 23,856,503 7,551,842 Net loss per share – Basic and diluted $ (1.01 ) $ (2.00 ) The following potentially dilutive securities outstanding have been excluded from the computation of diluted weighted-average shares outstanding, because such securities had an antidilutive impact: Schedule of Common stock issued: Schedule of Common stock issued Nine months ended September 30, Nine months ended September 30, 2022 2021 Series A Convertible Preferred Stock (a) — 8,000 Series B Convertible Preferred Stock — 764,400 Series B-1 Convertible Preferred Stock — 48,000 Series C Convertible Preferred Stock — 465,600 Series C-1 Convertible Preferred Stock — 4,195,200 Options to purchase common stock (b) 1,945,270 — Warrants granted to underwriter 3,793,929 — Warrants granted with Series C-1 Convertible Preferred Stock (c) — 1,178,700 Total of common stock equivalents 5,739,199 6,659,900 (a) The Series A conversion formula is the aggregate Stated Value of the shares of Series A to be converted divided by the IPO price (Stated Value for each Series A Preferred Stock is $1,000). These are 8,000 shares of Series A Preferred Stock issued and outstanding (10,000 shares are designated Series A). The conversion formula would be $8 million (the aggregate stated value) divided by IPO price. (b) The Board of Directors have approved a 10 year stock option at an exercise price of $6.49 per share that will be exercisable at any time. (c) The expiry date of warrants granted with Series C-1 was extended to June 30, 2022.
Leases	• Leases The Company adopted Topic 842, Leases ROU assets represent the right to control and use a specifically identified asset for the term of the lease and lease liabilities represent the Company's obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the lease commencement date based upon the present value of lease payments over the estimated lease term. As most of the Company's leases do not provide an implicit rate, the Company generally use the incremental borrowing rate based on the estimated rate of interest for a collateralized borrowing over a similar term of the lease at the commencement date. The operating lease ROU asset also includes any initial direct payments made in connection with entering the lease (which types of initial direct costs are specifically identified in ASC 842) and reduces the ROU asset for any lease incentives provided to the Company by the lessor. The lease term may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating lease payments is recognized on a straight-line basis over the lease term. The ROU for a financing lease is adjusted similarly to the ROU for an operating lease, which adjustments include initial direct costs and lessor incentives. To the extent that the Company has operating leases in which the lease payments are indexed in a way to protect the lessor from increases in the index value over the term of the lease, those additional lease payments are categorized as incremental lease expense and recorded at the time they are paid. Any lease with an initial term of twelve-months or less are not capitalized, rather they are expensed on a ratable basis of the short-term life of that lease. In accordance with the guidance in ASC 842, components of a lease should be split into three categories: lease components (e.g., land, building, etc.), non-lease components (e.g., common area maintenance, consumables, etc.), and non-components (e.g., property taxes, insurance, etc.). Subsequently, the fixed and in- substance fixed contract consideration (including any related to non-components) must be allocated based on the respective relative fair values to the lease components and non-lease components. To the extent that the Company has agreements that contain both lease and non -lease components, the Company can account for the entirety of the contract as a lease, rather than having to separate the non-lease components from the contract and account for those non-lease components separately. When a lease is terminated before the expiration of the lease term, irrespective of whether the lease is classified as a finance lease or an operating lease, the lessee would derecognize the ROU asset and corresponding lease liability. Any difference would be recognized as a gain or loss related to the termination of the lease. Similarly, if a lessee is required to make any payments or receives any consideration when terminating the lease, it would include such amounts in the determination of the gain or loss upon termination. As of September 30, 2022 and December 31, 2021, the Company recorded the right of use asset of $ 643,593 627,968
Retirement plan costs	• Retirement plan costs Contributions to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying consolidated statements of operation as the related employee service is provided.
Share-based compensation	• Share-based compensation The Company follows ASC Topic 718, Compensation—Stock Compensation
Warrants	• Warrants In connection with certain financing, consulting and collaboration arrangements, the Company has issued warrants to purchase shares of its preferred and common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of the awards using a Black-Scholes Option Pricing Model as of the measurement date. The Company uses a Black-Scholes option pricing model to estimate the grant date fair value of the warrants. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital (the accounting treatment for common stock issuance costs). All other warrants are recorded at the grant date fair value as an expense over the requisite service period, or at the date of issuance if the warrants vest immediately.
Related parties	• Related parties The Company follows ASC 850-10, Related Party Disclosures Pursuant to ASC 850, the related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under ASC 825, Financial Instruments The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required by ASC 850. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitments and contingencies	• Commitments and contingencies The Company follows the ASC 450, Commitments If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company's consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available, that these matters will have a material adverse effect on the Company's financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company's business, financial position, and results of operations or cash flows if the current level of facts and circumstances changes in the future.
Fair value of financial instruments	• Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments. Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting Standards Codification are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company's financial assets and liabilities, such as cash and cash equivalents, accounts receivable, deposits, prepayments and other receivables, contract liabilities, accrued liabilities and other payables, amounts due to related parties and operating lease liabilities, approximate their fair values because of the short maturity of these instruments.
Recent accounting pronouncements	• Recent accounting pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board ("FASB") or other standard setting bodies and adopted by the Company as of the specified effective date. Please refer to the Company's Annual Report on Form 10-K, filed on March 30, 2022, for our discussion of recently issued FASB accounting standard updates that were issued but not yet effective. In June 2022, the FASB issued Accounting Standards Update No. 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions All other recently issued, but not yet effective, 2022 Accounting Standards Updates are not expected to have an effect on the Company.

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Description of subsidiaries	Schedule of Description of subsidiaries Name Place and date of incorporation Principal activities Particulars of registered/ paid up share capital Effective interest held Society Technology LLC United States January 24, 2019 IP Licensing US$1 100 % SOPA Cognitive Analytics Private Limited India February 5, 2019 Computer sciences consultancy and data analytics INR 1,238,470 100 % SOPA Technology Pte. Ltd. Singapore June 4, 2019 Investment holding SGD 1,250,000 95 % SOPA Technology Company Limited Vietnam October 1, 2019 Software production Registered: VND 2,307,300,000; 100 % Hottab Pte Ltd. (HPL) Singapore January 17, 2015 Software development and marketing for the F&B industry SGD 620,287.75 100 % Hottab Vietnam Co. Ltd Vietnam April 17, 2015 Sale of POS hardware and software VND 1,000,000,000 100 % Hottab Asset Company Limited Vietnam July 25, 2019 Sale of POS hardware and software VND 5,000,000,000 100 % Leflair Incorporated United States December 7, 2021 Investment holding US$1 100 % SOPA Capital Limited United Kingdom December 07, 2021 Investment holding GBP 1 100 % SOPA (Phil) Incorporated Philippines Jan 11, 2022 Investment holding PHP 11,000,000 100 % New Retail Experience Incorporated Philippines Jan 16, 2020 On-line Grocery delivery platform PHP 3,750,000 100 % Dream Space Trading Co Ltd Vietnam May 23, 2018 On-line Grocery and food delivery platform VND 500,000,000 100 % Push Delivery Pte Ltd Singapore January 7, 2022 Investment holding US$2,000 100 % Gorilla Networks Pte. Ltd. Singapore September 3, 2019 Investment holding US$2,620,000 and SGD 730,000 100 % Gorilla Connect Pte. Ltd. Singapore May 18, 2022 Telecommunications resellers SGD 100 100 % Gorilla Mobile Singapore Pte. Ltd. Singapore August 6, 2020 Telecommunications resellers SGD 100 100 % Gorilla Networks (VN) LLC Vietnam December 16, 2020 Telecommunications resellers VND 233,000,000 100 % Thoughtful Media Group Incorporated United States June 28,2022 Investment holding US$10 100 % Thoughtful (Thailand) Co. Ltd Thailand September 2, 2014 Digital marketing THB 2,000,000 99.75 % AdActive Media CA Inc. United States April 12, 2010 Digital marketing Preferred: US$1,929.1938 100 % PT Tunas Sukses Mandiri Indonesia February 8, 2010 Online ticketing and reservation IDR 26,000,000 100 % Nusatrip Malaysia Sdn Bhd Malaysia March 1, 2017 Online ticketing and reservation MYR 52,000 75 % Nusatrip Singapore Pte Ltd Singapore December 6, 2016 Online ticketing and reservation SGD 212,206 75 % Nusatrip International Pte Ltd Singapore January 9, 2015 Online ticketing and reservation SGD 100,000 75 %

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Expected useful life	Schedule of Expected useful life Type of Property Expected useful lives Computer equipment 3 Office equipment 5 Renovation 5
Schedule of Foreign currencies translation and transactions	Schedule of Foreign currencies translation and transactions September 30, 2022 September 30, 2021 Period-end SGD:US$ exchange rate $ 0.72692 $ 0.73534 Period average SGD:US$ exchange rate $ 0.69708 $ 0.74658 Translation of amounts from VND into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end VND:US$ exchange rate $ 0.000042 $ 0.000044 Period average VND:US$ exchange rate $ 0.000043 $ 0.000043 Translation of amounts from INR into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end INR:US$ exchange rate $ 0.012268 $ 0.013463 Period average INR:US$ exchange rate $ 0.012928 $ 0.013576 Translation of amounts from PHP into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end PHP:US$ exchange rate $ 0.017022 $ N/A Period average PHP:US$ exchange rate $ 0.018682 $ N/A Translation of amounts from THB into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end THB:US$ exchange rate $ 0.026390 $ N/A Period average THB:US$ exchange rate $ 0.028899 $ N/A Translation of amounts from MYR into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end MYR:US$ exchange rate $ 0.215560 $ N/A Period average MYR:US$ exchange rate $ 0.230418 $ N/A Translation of amounts from IDR into US$ has been made at the following exchange rates for the nine months ended September 30, 2022 and 2021: September 30, 2022 September 30, 2021 Period-end IDR:US$ exchange rate $ 0.000066 $ N/A Period average IDR:US$ exchange rate $ 0.000069 $ N/A
Schedule of computation of diluted net loss per share	Schedule of computation of diluted net loss per share Three months ended September 30, 2022 2021 Net loss attributable to Society Pass Incorporated $ (9,959,793 ) $ (8,429,267 ) Weighted average common shares outstanding – Basic and diluted 25,302,206 7,823,818 Net loss per share – Basic and diluted $ (0.39 ) $ (1.00 ) Nine months ended September 30, 2022 2021 Net loss attributable to Society Pass Incorporated $ (24,012,495 ) $ (15,528,998 ) Weighted average common shares outstanding – Basic and diluted 23,856,503 7,551,842 Net loss per share – Basic and diluted $ (1.01 ) $ (2.00 )
Schedule of Common stock issued	Schedule of Common stock issued Nine months ended September 30, Nine months ended September 30, 2022 2021 Series A Convertible Preferred Stock (a) — 8,000 Series B Convertible Preferred Stock — 764,400 Series B-1 Convertible Preferred Stock — 48,000 Series C Convertible Preferred Stock — 465,600 Series C-1 Convertible Preferred Stock — 4,195,200 Options to purchase common stock (b) 1,945,270 — Warrants granted to underwriter 3,793,929 — Warrants granted with Series C-1 Convertible Preferred Stock (c) — 1,178,700 Total of common stock equivalents 5,739,199 6,659,900 (a) The Series A conversion formula is the aggregate Stated Value of the shares of Series A to be converted divided by the IPO price (Stated Value for each Series A Preferred Stock is $1,000). These are 8,000 shares of Series A Preferred Stock issued and outstanding (10,000 shares are designated Series A). The conversion formula would be $8 million (the aggregate stated value) divided by IPO price. (b) The Board of Directors have approved a 10 year stock option at an exercise price of $6.49 per share that will be exercisable at any time. (c) The expiry date of warrants granted with Series C-1 was extended to June 30, 2022.

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue
Schedule of Revenue	Schedule of Revenue Nine Months ended September 30, 2022 2021 Sales – online ordering $ 1,561,625 $ 73,518 Sales – digital marketing 1,211,428 — Sales – online ticketing and reservation 178,206 — Sales – data 21,083 — Software subscription sales 21,924 26,970 Hardware sales 150 335 $ 2,994,416 $ 100,823 Three Months ended September 30, 2022 2021 Sales – online ordering $ 645,074 $ 73,518 Sales – digital marketing 1,211,428 — Sales – online ticketing and reservation 178,206 — Sales – data 15,441 — Software subscription sales 34 10,016 Hardware sales 81 — $ 2,050,264 $ 83,534
Schedule of Contract liabilities	Schedule of Contract liabilities Nine Months ended September 30, 2022 Year ended December 31, 2021 Contract liabilities, brought forward $ 25,229 $ 18,646 Add: recognized as deferred revenue 1,348,901 44,064 Less: recognized as revenue (25,229 ) (37,481 ) Contract liabilities, carried forward $ 1,348,901 $ 25,229

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting	Schedule of Segment Reporting Nine months ended September 30, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering 77,471 — — 1,484,154 — — 1,561,625 Sales – digital marketing — 1,211,428 — — — — 1,211,428 Sales – online ticketing and reservation — — 178,206 — — — 178,206 Sales – data — — — — 21,083 — 21,083 Software sales — — — — — 21,924 21,924 Hardware sales — — — — — 150 150 Total revenue 77,471 1,211,428 178,206 1,484,154 21,083 22,074 2,994,416 Cost of sales: Cost of online ordering — — — (1,388,531 ) — — (1,388,531 ) Cost of online platform (78,827 ) — — — — — (78,827 ) Sales – online ticketing and reservation — — (6,007 ) — — — (6,007 ) Cost of digital marketing — (1,068,000 ) — — — — (1,068,000 ) Cost of data — — — — (9,931 ) — (9,931 ) Software sales — — — (131,420 ) — (18,585 ) (150,005 ) Hardware sales — — — — — (111 ) (111 ) Total cost of revenue (78,827 ) (1,068,000 ) (6,007 ) (1,519,951 ) (9,931 ) (18,696 ) (2,701,412 ) Gross income (loss) (1,356 ) 143,428 172,199 (35,797 ) 11,152 3,378 293,004 Operating Expenses Sales and marketing expenses (13,988 ) — (15,205 ) (624,017 ) (8,848 ) — (662,058 ) Software development costs — — — — — (56,627 ) (56,627 ) Impairment loss — — — — — (779,000 ) (779,000 ) Depreciation (2,100 ) (596 ) (12,587 ) (1,208 ) (5,040 ) (27,807 ) (49,338 ) Amortization — — — — — (2,400,000 ) (2,400,000 ) General and administrative expenses (146,673 ) (231,164 ) (214,078 ) (909,815 ) (211,758 ) (18,948,705 ) (20,662,193 ) Total operating expenses (162,761 ) (231,760 ) (241,870 ) (1,535,040 ) (225,646 ) (22,212,139 ) (24,609,216 ) Loss from operations (164,117 ) (88,332 ) (69,671 ) (1,570,837 ) (214,494 ) (22,208,761 ) (24,316,212 ) Other income (expense) Interest income 7 — 486 6,621 — 40,775 47,889 Interest expense — (1,418 ) — — (6,519 ) (7,769 ) (15,706 ) Loss on settlement of litigation — — — — — — — Other income 1,474 — 391 712 6,828 35,993 45,398 Total other income (expense) 1,481 (1,418 ) 877 7,333 309 68,999 77,581 Loss before income taxes (162,636 ) (89,750 ) (68,794 ) (1,563,504 ) (214,185 ) (22,139,762 ) (24,238,631 ) Nine months ended September 30, 2021 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering — — — 73,518 — — 73,518 Sales – digital marketing — — — — — — — Sales – online ticketing and reservation — — — — — — — Sales – data — — — — — — — Software sales — — — — — 26,970 26,970 Hardware sales — — — — — 335 335 Total revenue — — — 73,518 — 27,305 100,823 Cost of sales: Cost of online ordering — — — (57,741 ) — — (57,741 ) Cost of digital marketing — — — — — — — Cost of data — — — — — — — Software sales — — — (166,761 ) (39,626 ) (206,387 ) Hardware sales — — — — — (165 ) (165 ) Total cost of revenue — — — (224,502 ) — (39,791 ) (264,293 ) Gross income (loss) — — — (150,984 ) — (12,486 ) (163,470 ) Operating Expenses Sales and marketing expenses — — — (78,808 ) — (6,219 ) (85,027 ) Software development costs — — — — — (76,698 ) (76,698 ) Impairment loss — — — (200,000 ) — — (200,000 ) Depreciation — — — — — (6,648 ) (6,648 ) Amortization — — — — — (2,400,000 ) (2,400,000 ) General and administrative expenses — — — (73,285 ) — (11,934,429 ) (12,007,714 ) Total operating expenses — — — (352,093 ) — (14,423,994 ) (14,776,087 ) Loss from operations — — — (503,077 ) — (14,436,480 ) (14,939,557 ) — Other income (expense) — Interest income — — — 61 — 10 71 Interest expense — — — — — (36,486 ) (36,486 ) Loss on settlement of litigation — — — — — (550,000 ) (550,000 ) Other income — — — 3,643 — 3,274 6,917 Total other income (expense) — — — 3,704 — (583,202 ) (579,498 ) Loss before income taxes — — — (499,373 ) — — (15,019,682 ) (15,519,055 ) Three months ended September 30, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering 53,635 — — 591,439 — — 645,074 Sales – digital marketing — 1,211,428 — — — — 1,211,428 Sales – online ticketing and reservation — — 178,206 — — — 178,206 Sales – data — — — — 15,441 — 15,441 Software sales — — — — — 34 34 Hardware sales — — — — — 81 81 Total revenue 53,635 1,211,428 178,206 591,439 15,441 115 2,050,264 Cost of sales: Cost of online ordering — — — (562,571 ) — — (562,571 ) Cost of online platform (51,929 ) — — (51,929 ) Cost of digital marketing — (1,068,000 ) — — — — (1,068,000 ) Sales – online ticketing and reservation — — (6,007 ) — — — (6,007 ) Cost of data — — — — (8,956 ) — (8,956 ) Software sales — — — (38,879 ) — (5,921 ) (44,800 ) Hardware sales — — — — — (66 ) (66 ) Total cost of revenue (51,929 ) (1,068,000 ) (6,007 ) (601,450 ) (8,956 ) (5,987 ) (1,742,329 ) Gross income (loss) 1,706 143,428 172,199 (10,011 ) 6,485 (5,872 ) 307,935 Operating Expenses Sales and marketing expenses (13,170 ) — (15,205 ) (175,443 ) (8,848 ) — (212,666 ) Software development costs — — — — — (19,759 ) (19,759 ) Impairment loss — — — — — (250,417 ) (250,417 ) Depreciation (2,023 ) (596 ) (12,587 ) (1,208 ) (3,770 ) (14,537 ) (34,721 ) Amortization — — — — — — — General and administrative expenses (87,301 ) (231,164 ) (214,078 ) (302,905 ) (131,906 ) (8,123,394 ) (9,090,748 ) Total operating expenses (102,494 ) (231,760 ) (241,870 ) (479,556 ) (144,534 ) (9,208,107 ) (10,408,311 ) Loss from operations (100,788 ) (88,332 ) (69,671 ) (489,567 ) (138,039 ) (9,213,979 ) (10,100,376 ) Other income (expense) Interest income 7 — 486 6,435 — 34,889 41,817 Interest expense — (1,418 ) — — (6,519 ) (3,340 ) (11,277 ) Loss on settlement of litigation — — — — — — — Other income 1,474 — 391 13 5,051 176 7,105 Total other income (expense) 1,481 (1,418 ) 877 6,448 (1,468 ) 31,725 37,645 Loss before income taxes (99,307 ) (89,750 ) (68,794 ) (483,119 ) (139,507 ) (9,182,254 ) (10,062,731 ) Three months ended September 30, 2021 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Revenue from external customers Sales – online ordering — — — 73,518 — — 73,518 Sales – digital marketing — — — — — — — Sales – online ticketing and reservation — — — — — — — Sales – data — — — — — — — Software sales — — — — — 10,016 10,016 Hardware sales — — — — — — — Total revenue — — — 73,518 — 10,016 83,534 Cost of sales: Cost of online ordering — — — (57,741 ) — — (57,741 ) Cost of digital marketing — — — — — — — Cost of data — — — — — — — Software sales — — — (80,557 ) — (21,138 ) (206,387 ) Hardware sales — — — — — — — Total cost of revenue — — — (138,298 ) — (21,138 ) (159,436 ) Gross income (loss) — — — (64,780 ) — (11,122 ) (75,902 ) Operating Expenses Sales and marketing expenses — — — (40,744 ) — (2,099 ) (42,843 ) Software development costs — — — — — (9,709 ) (9,709 ) Impairment loss — — — — — — — Depreciation — — — — — (2,197 ) (2,197 ) Amortization — — — — — (800,000 ) (800,000 ) General and administrative expenses — — — (48,658 ) — (7,441,608 ) (7,490,266 ) Total operating expenses — — — (89,402 ) — (8,255,613 ) (8,345,015 ) Loss from operations — — — (154,182 ) — (8,266,735 ) (8,420,917 ) — Other income (expense) Interest income — — — 61 — — 61 Interest expense — — — — — (12,272 ) (12,272 ) Loss on settlement of litigation — — — — — — — Other income — — — 3,643 — 1,521 5,164 Total other income (expense) — — — 3,704 — (10,751 ) (7,047 ) Loss before income taxes — — — (150,478 ) — — (8,277,486 ) (8,427,964 ) September 30, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net 358,959 — — — 938,590 2,876,000 4,173,549 Identifiable assets 158,580 853,367 2,495,915 2,151,247 89,870 — 30,811,232 36,542,211 December 31, 2021 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net — — — — — 4,000,000 4,000,000 Identifiable assets — — — 9,638,035 — — 21,538,322 31,176,357
Schedule of geographic segments	Schedule of geographic segments Nine Months Ended September 30, 2022 2021 Indonesia $ 119,653 $ 24,913 Vietnam 1,491,554 75,910 Philippines 71,878 — Singapore 99,091 — United States 1,105,456 — Thailand 105,972 — Malaysia 812 — $ 2,994,416 $ 100,823 Three Months Ended September 30, 2022 2021 Indonesia $ 98,956 $ 9,939 Vietnam 592,895 73,595 Philippines 50,724 — Singapore 93,449 — United States 1,105,456 — Thailand 105,972 — Malaysia 812 — $ 2,050,264 $ 83,534

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	9 Months Ended
	Sep. 30, 2022
Acquisition Of New Retail [Member]
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Purchase price allocation: Fair value of stock at closing $ 800,000 Cash paid 200,000 Less cash received (5,445 ) Purchase price $ 994,555
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 4,728 Other receivables 9,603 Property and equipment 204 Total acquired assets 14,535 Less: Assumed liabilities Trade payables 2,804 Accrued liabilities and other payable 279 Deferred tax liabilities 69,000 Total Assumed liabilities 72,083 Foreign exchange difference 2,897 Fair value of net liabilities assumed (60,445 ) Fair value of identifiable assets 276,000 Goodwill recorded 779,000 Cash consideration allocated $ 994,555
Schedule of net loss per share	Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 3,133,833 $ 155,675 Net loss $ (26,458,695 ) $ (15,545,592 ) Net loss per share $ (1.01 ) $ (1.60 )
Acquisition Of Dream Space [Member]
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Purchase price allocation: Cash paid $ 104 Less cash received — Purchase price $ 104
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 1,168 Other receivables 5 Cash 1,429 Total acquired assets 2,602 Less: Assumed liabilities Trade payables 1,228 Accrued liabilities and other payable 2,577 Total Assumed liabilities 3,805 Fair value of net liabilities assumed (1,203 ) Goodwill recorded 1,307 Cash consideration allocated $ 104
Schedule of net loss per share	Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 2,907,816 $ 113,194 Net loss $ (26,457,632 ) $ (15,528,964 ) Net loss per share $ (1.01 ) $ (1.60 )
Acquisition Of Gorilla [Member]
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Purchase price consisted of the following:: Fair value of stock at closing $ 338,785 Less: cash received (25,583 ) Purchase price $ 313,202
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Acquired assets: Inventories $ 4,348 Trade receivables 3,273 Other receivables 58,029 Property and equipment 8,876 Intangible assets (Apps development cost) 899,891 Total acquired assets 974,417 Less: Assumed liabilities Trade payables 534,907 Accrued liabilities and other payable 51,538 Amount due to related parties 73 Amount due to shareholder 74,697 Total acquired Liabilities 661,215 Fair value of net assets assumed 313,202 Goodwill recorded — Net consideration allocated, net $ 313,202
Schedule of net loss per share	Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 3,036,112 $ 100,823 Net loss $ (29,378,194 ) $ (15,572,981 ) Net loss per share $ (1.13 ) $ (1.60 )
Acquisition Of T M G [Member]
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Purchase price consisted of the following:: Fair value of stock at closing $ 2,102,389 Less: cash received (29,877 ) Purchase price $ 2,072,512
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 416,061 Deposit and prepayment 92,556 Property and equipment 2,697 Right of use assets 30,370 Cash 29,877 Total acquired assets 571,561 Less: Assumed liabilities Trade payables 483,424 Accrued liabilities and other payable 141,540 Amount due to related parties 160,050 Loan 160,941 Lease liabilities 30,725 Total acquired Liabilities 976,680 Fair value of net assets assumed (405,119 ) Goodwill recorded 2,477,631 Cash consideration allocated, net $ 2,072,512
Schedule of net loss per share	Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 5,933,816 $ 611,705 Net loss $ (26,511,631 ) $ (17,013,547 ) Net loss per share $ (1.02 ) $ (1.75 )
Acquisition Of Nusatrip [Member]
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Purchase price consisted of the following:: Fair value of stock at closing $ 2,194,456 Less: cash received (1,574,456 ) Purchase price $ 620,000
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Acquired assets: Trade receivables $ 643,627 Other receivables 1,272,617 Property and equipment 172,024 Identifiable intangible assets 1,000,000 Amount due from related parties 941,915 Amount due from shareholder 17,742 Cash 1,574,456 Total acquired assets 5,622,381 Less: Assumed liabilities Trade payables 875,744 Accrued liabilities and other payable 6,828,185 Contract liabilities 450,000 Amount due to related parties 1,649,514 Amount due to shareholder 81 Total acquired Liabilities 9,803,524 Fair value of net assets assumed (4,181,143 ) Goodwill recorded 4,801,143 Cash consideration allocated, net $ 620,000
Schedule of net loss per share	Schedule of net loss per share Nine months ended September 30, 2022 Nine months ended September 30, 2021 Revenue $ 3,141,713 $ 611,705 Net loss $ (26,926,865 ) $ (17,013,547 ) Net loss per share $ (1.03 ) $ (1.75 )

DEPOSITS, PREPAYMENTS AND OTH_2

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2022
Deposits Prepayments And Other Receivables
Schedule of prepayments and other receivables	Schedule of prepayments and other receivables September 30, 2022 December 31, 2021 Deposits $ 950,062 $ 68,991 Prepayments 658,172 32,279 Prepayments for consultancy fee (a) 2,146,666 6,010,667 Prepayments for first insurance funding (b) — 742,500 Value added tax 265,550 96,818 Interest receivable 13,446 — Other receivables 91,689 1,666 Total $ 4,125,585 $ 6,952,921 Less: non-current portion Prepayments for consultancy fee — (858,667 ) Current portion $ 4,125,585 $ 6,094,254

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Schedule of inventories	Schedule of inventories September 30, 2022 December 31, 2021 Finished goods $ 255,820 $ 221,068 Less Reserve for excess and obsolete inventory — — Total Inventories $ 255,820 $ 221,068

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Useful life September 30, 2022 December 31, 2021 At cost: (Unaudited) Software platform 2.5 $ 8,000,000 $ 8,000,000 Apps development 938,590 — Software system 358,959 — Intellectual technology 276,000 — Identifiable intangible asset 1,000,000 — Other intangible assets 3 5 1,725 1,725 10,575,274 8,001,725 Less: accumulated depreciation (6,401,725 ) (4,001,725 ) $ 4,173,549 $ 4,000,000
Schedule of Amortization of intangible assets	Schedule of Amortization of intangible assets Nine months ended September 30, 2022 : Amount 2022 (remaining period) $ 800,000 2023 800,000 Total $ 1,600,000

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property plant and equipment	Schedule of Property plant and equipment September 30, 2022 December 31, 2021 (Unaudited) At cost: Computer $ 582,931 $ 33,207 Office equipment 432,666 16,826 Furniture and fixtures 9,245 — Renovation 374,326 27,731 1,399,168 77,764 Less: accumulated depreciation (751,357 ) (21,743 ) Less: exchange difference — 1,014 $ 647,811 $ 57,035

ASSET PURCHASE AGREEMENT (Table

ASSET PURCHASE AGREEMENT (Tables)	9 Months Ended
	Sep. 30, 2022
Asset Purchase Agreement
Schedule of Asset acquisition	Schedule of Asset acquisition Acquired assets: Intellectual property $ 200,000 Less: Assumed liabilities Accrued liabilities and other payable — Fair value of net assets acquired 200,000 Impairment loss recorded (200,000 ) Net asset value $ —
Schedule of non-controlling interest	Schedule of non-controlling interest Balance, December 31, 2021 5 % Transfer (to) from the non-controlling interest as a result of Leflair Purchase Agreement — % Parent Co. acquired/exchanged the non controlling interest holding with their shares — % Balance, September 30, 2022 5 %
Schedule of reconciliation non-controlling loss attributable to the company	Schedule of reconciliation non-controlling loss attributable to the company Non Controlling Interest, December 31, 2021 $ (102,784 ) Acquisition cost — Net loss attributable to non-controlling interest (228,971 ) Foreign currency translation adjustment 11,829 Non Controlling Interest, September 30, 2022 $ (319,926 )
Schedule of Net loss attributable to non-controlling interest	Schedule of Net loss attributable to non-controlling interest Net loss generated by SOPA Technology Pte Ltd for the nine months ended September 30, 2022 $ (4,887,694 ) Non controlling interest percentage 5 % Net loss attributable to non-controlling interest $ (240,475 ) Foreign currency translation adjustment 12,028 Non Controlling Interest $ (228,447 )

AMOUNTS DUE TO RELATED PARTIES

AMOUNTS DUE TO RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2022
Amounts Due To Related Parties
Schedule of Amount due to related parties	Schedule of Amount due to related parties September 30, 2022 December 31, 2021 (Unaudited) Amounts due to related parties (a) $ 22,635 $ 24,763 Amount due to a director (b) — 500,000 $ 22,635 $ 524,763 (a) The amounts represented temporary advances to the Company including related parties (two officers), which were unsecured, interest-free and had no fixed terms of repayments. On September 30, 2021, the Company received the notifications that the outstanding amounts of $ 72,176 22,635 24,763 (b) The December 31, 2021, balance represented unpaid salaries and bonus to a director, which amount was unsecured, interest-free and had no fixed terms of repayments. As of September 30, 2021, the Director had $ 960,833 0.83 1,157,630 3,854,908 2,894,075 0 500,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Schedule of Accounts payable	Schedule of Accounts payable   September 30, 2022 December 31, 2021 (Unaudited) Accounts payable- $ 1,205,030 $ 261,907 Accrued liabilities and other payables- Related Party (a) 3,360 60,253 Accrued liabilities and other payables (b) 9,570,819 753,345 Other Accounts payable 9,574,179 813,598 Total Accounts payable $ 10,779,209 $ 1,075,505
Schedule of Accrued liabilities	Schedule of Accrued liabilities September 30, 2022 December 31, 2021 (Unaudited) Accrued payroll $ 90,220 $ 85,888 Accrued VAT expenses 139,359 62,044 Accrued taxes 848,232 62,272 Customer deposit 1,228,746 — Customer refund 267,837 — Other payables (c) 3,074,775 245,000 Other accrual (d) 3,921,650 298,141 Total Accrued liabilities $ 9,570,819 $ 753,345

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Lease expenses	Schedule of Lease expenses September 30, 2022 September 30, 2021 Operating lease expense (per ASC 842) $ 221,440 $ 31,975 Short-term lease expense (other than ASC 842) — 66,420 Total lease expense $ 221,440 $ 98,395
Schedule of Future Contractual Lease Payments	Schedule of Future Contractual Lease Payments Years ended September 30, Operating lease amount 2023 $ 320,853 2024 254,461 2025 97,649 2026 — Total 672,963 Less: interest (24,553 ) Present value of lease liabilities $ 648,410 Less: non-current portion 348,901 Present value of lease liabilities – current liability $ 299,509

LOAN (Tables)

LOAN (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of loan	Schedule of loan September 30, 2022 December 31, 2021 (Unaudited) Loan – A (i) $ 9,876 $ — Loan – B (ii) 5,228 — Loan – C (iii) 27,985 — Loan – D (iv) 162,359 $ 205,448 $ —

SHAREHOLDERS' DEFICIT (Tables)

SHAREHOLDERS' DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Stock option assumptions	Schedule of Stock option assumptions December 31, 2021 Dividend rate 0 % Risk-free rate 1.52 % Weighted average expected life (years) 10 Expected volatility 130 % Share price $ 6.49
Schedule of Director's stock awards	Schedule of Director's stock awards Share option Weighted average exercise price Weighted Outstanding as of December 31, 2020 — — — Granted 1,945,270 6.49 10 Exercised — — — Expired — — — Outstanding as of December 31, 2021 1,945,270 $ 6.49 10 Granted — — — Exercised — — — Expired — — — Outstanding as of September 30, 2022 1,945,270 $ 6.49 9.25
Schedule of Future years	Schedule of Future years Year ended December 31 2022 162,990 Year ended December 31 2023 162,990 Total 325,980
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of warrants issued and outstanding	Schedule of warrants issued and outstanding Warrants Weighted average exercise price Weighted Outstanding as of December 31, 2020 (a) 2,047 $ 420 0.6 Issued (b) 2,120 $ 420 0.5 Issued (a) 144,445 $ 9.90 5.0 Exercised (307 ) $ 420 — Expired — — — Outstanding as of December 31, 2021 148,305 $ 20.57 4.88 Issued (c) 3,728,784 $ 3.28 4.11 Exercised (79,601 ) $ 3.28 0.5 Expired (3,560 ) $ 420 — Outstanding as of September 30, 2022 3,793,928 $ 3.577 4.45 There is no intrinsic value for the warrants as of September 30, 2022 and December 31, 2021. (a) Common stock will be issued upon exercise of the 144,445 warrants having intrinsic value of $0 and $73,667 as of September 30, 2022 and December 31, 2021, respectively. (b) Series C-1 Preferred Stock will be issued upon the exercise of the warrants. The Series C-1 Preferred Stock was automatically converted into 0 and 1,158,000 shares of common stock with the intrinsic value of $0 and $10,433,580 as of September 30, 2022 and December 31, 2021, respectively. (c) Common stock will be issued upon warrants exercise of the 3,649,484 warrants having no intrinsic value as of September 30, 2022.
Schedule of Stock option assumptions	Schedule of Stock option assumptions Before modification After Modification Dividend rate 0 % 0 % Risk-free rate 0.06 % 0.12 % Weighted average expected life (years) 9 18 Expected volatility 25 % 25 % Exercise price $ 1.4 $ 1.4 The Company considered 25% volatility as from inception through the date of the Company common stocks.
Directors Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Director's stock awards	Schedule of Director's stock awards Stock awards Weighted average exercise price Weighted Unvested as of December 31, 2020 — — — Issued 814,950 7.65 2 Vested (162,990 ) 7.65 — Cancelled — — — Unvested as of December 31, 2021 651,960 $ 7.65 1.67 Issued — — — Vested (325,980 ) 7.65 — Cancelled — — — Unvested as of September 30, 2022 325,980 $ 7.65 0.92 Shares Unvested at period-end 325,980 $ 7.65

PREFERRED STOCKS AND WARRANTS (

PREFERRED STOCKS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2022
Preferred Stocks And Warrants
Schedule of Preferred stocks	Schedule of Preferred stocks No. of shares Stated Value Series A Convertible Preferred Stock 10,000 $ 1,000 Series B Convertible Preferred Stock 10,000 $ 1,336 Series B-1 Convertible Preferred Stock 15,000 $ 2,917 Series C Convertible Preferred Stock 15,000 $ 5,763 Series C-1 Convertible Preferred Stock 30,000 $ 420 Series X Super Voting Preferred Stock 3,500 $ 0.0001

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	Schedule of provision for income taxes Nine months ended September 30, 2022 2021 Tax jurisdiction from: - Local $ 18,240,202 $ 14,272,684 - Foreign 5,998,429 1,246,371 Loss before income taxes $ 24,238,631 $ 15,519,055
Schedule of provision for income taxes	Schedule of provision for income taxes Nine months ended September 30, 2022 2021 Current: - United States $ — $ — - Singapore — — - Vietnam — — - India 2,835 9,943 Deferred: - United States — — - Singapore — — - Vietnam — — - India — — Income tax expense $ 2,835 $ 9,943
Schedule of Deferred Tax Assets and Liabilities	Schedule of Deferred Tax Assets and Liabilities September 30, 2022 December 31, 2021 Deferred tax assets: Software intangibles (U.S) $ 150,465 $ 150,465 Deferred Stock Compensation (U.S.) 5,864,670 5,864,670 Net operating loss carryforwards - United States 4,423,523 1,875,143 - Singapore 851,359 272,937 - Vietnam 537,985 260,418 - India — — - Philippines 89,916 — - Indonesia 25,377 — - Thailand 10,901 — - Malaysia 2,776 — 11,956,972 8,423,633 Less: valuation allowance (11,956,972 ) (8,423,633 ) Deferred tax assets, net $ — $ —

CONCENTRATIONS OF RISK (Tables)

CONCENTRATIONS OF RISK (Tables)	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
Schedule of concentrations of risk	Schedule of concentrations of risk Nine months ended September 30, 2022 September 30, 2022 Customer Revenues Percentage Accounts Customer $ 1,105,456 37 % $ — Three months ended September 30, 2022 September 30, 2022 Customer Revenues Percentage Accounts Customer $ 1,105,456 43 % $ — Nine months ended September 30, 2021 September 30, 2021 Customer Revenues Percentage Accounts Customer $ — — % $ — Three months ended September 30, 2021 September 30, 2022 Customer Revenues Percentage Accounts Customer $ — — % $ — The customer is located in United States. For the three and nine months ended September 30, 2022 and 2021, the vendors who accounted for 10% or more of the Company's cost of revenue and its outstanding payable balances as at period-end dates, are presented as follows: Nine months ended September 30, 2022 September 30, 2022 Vendor Purchases Percentage of purchases Accounts payable Vendor C $ — — % $ — Three months ended September 30, 2022 September 30, 2022 Vendor Purchases Percentage Accounts Vendor C $ 256,416 10 % $ — Nine months ended September 30, 2021 September 30, 2021 Vendors Purchases Percentage Accounts Vendor A $ 30,577 27 % $ 44,867 Vendor B $ 17,827 16 % $ — Three months ended September 30, 2021 September 30, 2021 Vendor Purchases Percentage Accounts Vendor A $ — - $ 44,867

DESCRIPTION OF BUSINESS AND O_3

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details)	9 Months Ended
	Sep. 30, 2022
Society Technology L L C [Member]
Name of subsidiary	Society Technology LLC
Place of incorporation	United States
Entity Incorporation, Date of Incorporation	Jan. 24, 2019
Principal activity	IP Licensing
Share capital	US$1
Equity Method Investment, Ownership Percentage	100%
SOPA Cognitive Analytics Private Limited [Member]
Name of subsidiary	SOPA Cognitive Analytics Private Limited
Place of incorporation	India
Entity Incorporation, Date of Incorporation	Feb. 05, 2019
Principal activity	Computer sciences consultancy and data analytics
Share capital	INR 1,238,470
Equity Method Investment, Ownership Percentage	100%
S O P A Technology Pte Ltd [Member]
Name of subsidiary	SOPA Technology Pte. Ltd.
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	Jun. 04, 2019
Principal activity	Investment holding
Share capital	SGD 1,250,000
Equity Method Investment, Ownership Percentage	95%
S O P A Technology Company Limited [Member]
Name of subsidiary	SOPA Technology Company Limited
Place of incorporation	Vietnam
Entity Incorporation, Date of Incorporation	Oct. 01, 2019
Principal activity	Software production
Share capital	Registered: VND 2,307,300,000; Paid up: VND 1,034,029,911
Equity Method Investment, Ownership Percentage	100%
Hottab Pte Ltd [Member]
Name of subsidiary	Hottab Pte Ltd. (HPL)
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	Jan. 17, 2015
Principal activity	Software development and marketing for the F&B industry
Share capital	SGD 620,287.75
Equity Method Investment, Ownership Percentage	100%
Hottab Vietnam Co Ltd [Member]
Name of subsidiary	Hottab Vietnam Co. Ltd
Place of incorporation	Vietnam
Entity Incorporation, Date of Incorporation	Apr. 17, 2015
Principal activity	Sale of POS hardware and software
Share capital	VND 1,000,000,000
Equity Method Investment, Ownership Percentage	100%
Hottab Asset Company Limited [Member]
Name of subsidiary	Hottab Asset Company Limited
Place of incorporation	Vietnam
Entity Incorporation, Date of Incorporation	Jul. 25, 2019
Principal activity	Sale of POS hardware and software
Share capital	VND 5,000,000,000
Equity Method Investment, Ownership Percentage	100%
Leflair Incorporated [Member]
Name of subsidiary	Leflair Incorporated
Place of incorporation	United States
Entity Incorporation, Date of Incorporation	Dec. 07, 2021
Principal activity	Investment holding
Share capital	US$1
Equity Method Investment, Ownership Percentage	100%
S O P A Capital Limited [Member]
Name of subsidiary	SOPA Capital Limited
Place of incorporation	United Kingdom
Entity Incorporation, Date of Incorporation	Dec. 07, 2021
Principal activity	Investment holding
Share capital	GBP 1
Equity Method Investment, Ownership Percentage	100%
S O P A Phil Incorporated [Member]
Name of subsidiary	SOPA (Phil) Incorporated
Place of incorporation	Philippines
Entity Incorporation, Date of Incorporation	Jan. 11, 2022
Principal activity	Investment holding
Share capital	PHP 11,000,000
Equity Method Investment, Ownership Percentage	100%
New Retail Experience Incorporated [Member]
Name of subsidiary	New Retail Experience Incorporated
Place of incorporation	Philippines
Entity Incorporation, Date of Incorporation	Jan. 16, 2020
Principal activity	On-line Grocery delivery platform
Share capital	PHP 3,750,000
Equity Method Investment, Ownership Percentage	100%
Dream Space Trading Co Ltd [Member]
Name of subsidiary	Dream Space Trading Co Ltd
Place of incorporation	Vietnam
Entity Incorporation, Date of Incorporation	May 23, 2018
Principal activity	On-line Grocery and food delivery platform
Share capital	VND 500,000,000
Equity Method Investment, Ownership Percentage	100%
Push Delievery Pte Ltd [Member]
Name of subsidiary	Push Delivery Pte Ltd
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	Jan. 07, 2022
Principal activity	Investment holding
Share capital	US$2,000
Equity Method Investment, Ownership Percentage	100%
Gorilla Networks Pte Ltd [Member]
Name of subsidiary	Gorilla Networks Pte. Ltd.
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	Sep. 03, 2019
Principal activity	Investment holding
Share capital	US$2,620,000 and SGD 730,000
Equity Method Investment, Ownership Percentage	100%
Gorilla Connect Pte Ltd [Member]
Name of subsidiary	Gorilla Connect Pte. Ltd.
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	May 18, 2022
Principal activity	Telecommunications resellers
Share capital	SGD 100
Equity Method Investment, Ownership Percentage	100%
Gorilla Mobile Singapore Pte Ltd [Member]
Name of subsidiary	Gorilla Mobile Singapore Pte. Ltd.
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	Aug. 06, 2020
Principal activity	Telecommunications resellers
Share capital	SGD 100
Equity Method Investment, Ownership Percentage	100%
Groilla Networks V N L L C [Member]
Name of subsidiary	Gorilla Networks (VN) LLC
Place of incorporation	Vietnam
Entity Incorporation, Date of Incorporation	Dec. 16, 2020
Principal activity	Telecommunications resellers
Share capital	VND 233,000,000
Equity Method Investment, Ownership Percentage	100%
Thoughtful Media Group Incorporated [Member]
Name of subsidiary	Thoughtful Media Group Incorporated
Place of incorporation	United States
Entity Incorporation, Date of Incorporation	Jun. 28, 2022
Principal activity	Investment holding
Share capital	US$10
Thoughtgul Media Group Incorporated [Member]
Equity Method Investment, Ownership Percentage	100%
Thoughtful Thailand Co Ltd [Member]
Name of subsidiary	Thoughtful (Thailand) Co. Ltd
Place of incorporation	Thailand
Entity Incorporation, Date of Incorporation	Sep. 02, 2014
Principal activity	Digital marketing
Share capital	THB 2,000,000
Equity Method Investment, Ownership Percentage	99.75%
Ad Active Media Ca Inc [Member]
Name of subsidiary	AdActive Media CA Inc.
Place of incorporation	United States
Entity Incorporation, Date of Incorporation	Apr. 12, 2010
Principal activity	Digital marketing
Share capital	Preferred: US$1,929.1938 Common: US$4,032.7871
Equity Method Investment, Ownership Percentage	100%
P T Tunas Sukses Mandiri [Member]
Name of subsidiary	PT Tunas Sukses Mandiri
Place of incorporation	Indonesia
Entity Incorporation, Date of Incorporation	Feb. 08, 2010
Principal activity	Online ticketing and reservation
Share capital	IDR 26,000,000
Equity Method Investment, Ownership Percentage	100%
Nusatrip Malaysia Sdn Bhd [Member]
Name of subsidiary	Nusatrip Malaysia Sdn Bhd
Place of incorporation	Malaysia
Entity Incorporation, Date of Incorporation	Mar. 01, 2017
Principal activity	Online ticketing and reservation
Share capital	MYR 52,000
Equity Method Investment, Ownership Percentage	75%
Nusatrip Singapore Pte Ltd [Member]
Name of subsidiary	Nusatrip Singapore Pte Ltd
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	Dec. 06, 2016
Principal activity	Online ticketing and reservation
Share capital	SGD 212,206
Equity Method Investment, Ownership Percentage	75%
Nusatrip International Pte Ltd [Member]
Name of subsidiary	Nusatrip International Pte Ltd
Place of incorporation	Singapore
Entity Incorporation, Date of Incorporation	Jan. 09, 2015
Principal activity	Online ticketing and reservation
Share capital	SGD 100,000
Equity Method Investment, Ownership Percentage	75%

DESCRIPTION OF BUSINESS AND O_4

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details Narrative) - USD ($)			1 Months Ended		9 Months Ended
	Feb. 08, 2022	Feb. 10, 2021	Feb. 14, 2022	Sep. 21, 2021	Sep. 30, 2022	Aug. 15, 2022	Jul. 21, 2022	Jul. 07, 2022	May 31, 2022	Feb. 28, 2022
Acquisition percentage			100%			75%		99.75%
Stockholders' Equity Note, Stock Split		750 for 1		1 for 2.5
Number of shares issued					236,111
Share issued, value					$ 26,000,001
Sale of Stock, Consideration Received on Transaction			$ 994,555		$ 2,124,999
Underwriting Agreement [Member]
Number of shares issued	3,030,300
Share Price	$ 3.30
Class of Warrant or Right, Outstanding	3,030,300
IPO [Member]
Number of shares issued					2,888,889
Share Price					$ 9
New Retail Experience [Member]
Acquisition percentage										100%
Gorilla Networks Pte Ltd [Member]
Acquisition percentage									100%
Ad Active Media Inc [Member]
Acquisition percentage								100%
Mangan P H Food Delivery Service Corp [Member]
Acquisition percentage							100%
S O P A Technology Pte Ltd [Member]
Acquisition percentage						95%

LIQUIDITY AND CAPITAL RESOURC_2

LIQUIDITY AND CAPITAL RESOURCES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Liquidity And Capital Resources
Cash	$ 23,007,293		$ 23,007,293
Working capital	15,247,331		15,247,331
Accumulated deficit	71,364,951		71,364,951		$ 47,352,456
Net Income (Loss) Attributable to Parent	$ 10,063,467	$ 8,429,267	24,241,466	$ 15,528,998
Net Cash Provided by (Used in) Operating Activities			10,881,007	2,639,775
Net Cash Provided by (Used in) Investing Activities			294,114	(200,000)
Net Cash Provided by (Used in) Financing Activities			10,182,905	8,019,461
Proceeds from Issuance Initial Public Offering			10,402,891
Proceeds from Issuance of Warrants			412,890	8,019,461
Repayments of Construction Loans Payable			$ 632,876

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2022
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Renovation [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Sep. 30, 2022	Sep. 30, 2021
Singapore, Dollars | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.72692	0.73534
Singapore, Dollars | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.69708	0.74658
Viet Nam, Dong | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.000042	0.000044
Viet Nam, Dong | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.000043	0.000043
India, Rupees | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.012268	0.013463
India, Rupees | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.012928	0.013576
Mexico, Pesos | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.017022
Mexico, Pesos | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.018682
Thailand, Baht | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.026390
Thailand, Baht | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.028899
Malaysia, Ringgits | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.215560
Malaysia, Ringgits | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.230418
Indonesia, Rupiahs | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.000066
Indonesia, Rupiahs | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.000069

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Net loss attributable to Society Pass Incorporated	$ (9,959,793)	$ (8,429,267)	$ (24,012,495)	$ (15,528,998)
Weighted average common shares outstanding – Basic and diluted	25,302,206	7,823,818	23,856,503	7,551,842
Net loss per share – Basic and diluted	$ (0.39)	$ (1)	$ (1.01)	$ (2)

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share		5,739,199	6,659,900
Series A Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share	[1]		8,000
Series B Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share			764,400
Series B 1 Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share			48,000
Series C Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share			465,600
Series C 1 Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share			4,195,200
Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share	[2]	1,945,270
Underwriter [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share		3,793,929
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share	[3]		1,178,700
[1]The Series A conversion formula is the aggregate Stated Value of the shares of Series A to be converted divided by the IPO price (Stated Value for each Series A Preferred Stock is $1,000). These are 8,000 shares of Series A Preferred Stock issued and outstanding (10,000 shares are designated Series A). The conversion formula would be $8 million (the aggregate stated value) divided by IPO price.[2]The Board of Directors have approved a 10 year stock option at an exercise price of $6.49 per share that will be exercisable at any time.[3]The expiry date of warrants granted with Series C-1 was extended to June 30, 2022.

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Cash Equivalents, at Carrying Value	$ 22,986,380		$ 22,986,380		$ 23,264,777
Cash, FDIC Insured Amount	250,000		250,000
Uninsured amount	10,431,681		10,431,681		13,699,082
Uninsured bank deposits	12,032,534		12,032,534		9,315,695
Cash and cash equivalents	20,913		20,913		0
Allowance for doubtful accounts	0		0		0
Allowance for obsolete inventories	0	$ 0	0	$ 0
Inventory net	255,820		255,820		221,068
Revenues	2,050,264	83,534	2,994,416	100,823
Contract assets	9,019		9,019		0
Contract liability	1,348,901		1,348,901		25,229
Software development costs	19,759	9,709	56,627	76,698
Advertising Expense	212,666	42,843	662,058	85,027
Operating Lease, Right-of-Use Asset	643,593		643,593		$ 627,968
E Commerce [Member]
Revenues	591,439	0	1,484,154	0
Merchant P O S [Member]
Revenues	34	10,016	21,924	26,970
Grocery Food Delivery [Member]
Revenues	53,635	0	77,471	0
Telecommunication Reseller [Member]
Revenues	15,441	0	21,083	0
Digital Marketing [Member]
Revenues	1,211,428	0	1,211,428	0
Online Ticketing And Reservations [Member]
Revenues	$ 178,206	$ 0	$ 178,206	$ 0

REVENUE (Details)

REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Total revenue	$ 2,050,264	$ 83,534	$ 2,994,416	$ 100,823
Online Ordering [Member]
Total revenue	645,074	73,518	1,561,625	73,518
Digital Marketing [Member]
Total revenue	1,211,428		1,211,428
Online Ticketing And Reservation [Member]
Total revenue	178,206		178,206
Sales Data [Member]
Total revenue	15,441		21,083
Software Development [Member]
Total revenue	34	10,016	21,924	26,970
Hardware Sales [Member]
Total revenue	$ 81		$ 150	$ 335

REVENUES (Details 1)

REVENUES (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Revenue
Contract liabilities, brought forward	$ 25,229	$ 18,646
Add: recognized as deferred revenue	1,348,901	44,064
Less: recognized as current period/year revenue	(25,229)	(37,481)
Contract liabilities, carried forward	$ 1,348,901	$ 25,229

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Revenue from External Customer [Line Items]
Total revenue	$ 2,050,264	$ 83,534	$ 2,994,416	$ 100,823
Total cost of revenue	(1,742,329)	(159,436)	(2,701,412)	(264,293)
Gross income (loss)	307,935	(75,902)	293,004	(163,470)
Operating Expenses
Sales and marketing expenses	(212,666)	(42,843)	(662,058)	(85,027)
Impairment loss	250,417		779,000	200,000
Depreciation	(34,721)	(2,197)	(49,338)	(6,648)
General and administrative expenses	(9,925,469)	(8,292,463)	(23,111,531)	(14,414,362)
Total operating expenses	(10,408,311)	(8,345,015)	(24,609,216)	(14,776,087)
Loss from operations	(10,100,376)	(8,420,917)	(24,316,212)	(14,939,557)
Other income (expense)
Interest income	41,817	55	47,889	71
Interest expense	(11,277)	(12,272)	(15,706)	(36,486)
Loss on settlement of litigation				(550,000)
Other income	7,105	5,170	45,398	6,917
Total other income (expense)	37,645	(7,047)	77,581	(579,498)
Loss before income taxes	(10,062,731)	(8,427,964)	(24,238,631)	(15,519,055)
Total cost of revenue	1,742,329	159,436	2,701,412	264,293
Intangible assets, net	4,173,549		4,173,549		$ 4,000,000
Identifiable assets	40,715,760		40,715,760		35,176,357
Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue			77,471
Total cost of revenue			(78,827)
Gross income (loss)			(1,356)
Operating Expenses
Sales and marketing expenses			(13,988)
Software development costs
Impairment loss
Depreciation			(2,100)
Amortization
General and administrative expenses			(146,673)
Total operating expenses			(162,761)
Loss from operations			(164,117)
Other income (expense)
Interest income			7
Interest expense
Loss on settlement of litigation
Other income			1,474
Total other income (expense)			1,481
Loss before income taxes			(162,636)
Total cost of revenue			78,827
Intangible assets, net	358,959		358,959
Identifiable assets	158,580		158,580
Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue			1,211,428
Total cost of revenue			(1,068,000)
Gross income (loss)			143,428
Operating Expenses
Sales and marketing expenses
Software development costs
Impairment loss
Depreciation			(596)
Amortization
General and administrative expenses			(231,164)
Total operating expenses			(231,760)
Loss from operations			(88,332)
Other income (expense)
Interest income
Interest expense			(1,418)
Loss on settlement of litigation
Other income
Total other income (expense)			(1,418)
Loss before income taxes			(89,750)
Total cost of revenue			1,068,000
Intangible assets, net
Identifiable assets	853,367		853,367
Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue			178,206
Total cost of revenue			(6,007)
Gross income (loss)			172,199
Operating Expenses
Sales and marketing expenses			(15,205)
Software development costs
Impairment loss
Depreciation			(12,587)
Amortization
General and administrative expenses			(214,078)
Total operating expenses			(241,870)
Loss from operations			(69,671)
Other income (expense)
Interest income			486
Interest expense
Loss on settlement of litigation
Other income			391
Total other income (expense)			877
Loss before income taxes			(68,794)
Total cost of revenue			6,007
Intangible assets, net
Identifiable assets	2,495,915		2,495,915
E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue			1,484,154	73,518
Total cost of revenue			(1,519,951)	(224,502)
Gross income (loss)			(35,797)	(150,984)
Operating Expenses
Sales and marketing expenses			(624,017)	(78,808)
Software development costs
Impairment loss				(200,000)
Depreciation			(1,208)
Amortization
General and administrative expenses			(909,815)	(73,285)
Total operating expenses			(1,535,040)	(352,093)
Loss from operations			(1,570,837)	(503,077)
Other income (expense)
Interest income			6,621	61
Interest expense
Loss on settlement of litigation
Other income			712	3,643
Total other income (expense)			7,333	3,704
Loss before income taxes			(1,563,504)	(499,373)
Total cost of revenue			1,519,951	224,502
Intangible assets, net
Identifiable assets	2,151,247		2,151,247		9,638,035
Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue			21,083
Total cost of revenue			(9,931)
Gross income (loss)			11,152
Operating Expenses
Sales and marketing expenses			(8,848)
Software development costs
Impairment loss
Depreciation			(5,040)
Amortization
General and administrative expenses			(211,758)
Total operating expenses			(225,646)
Loss from operations			(214,494)
Other income (expense)
Interest income
Interest expense			(6,519)
Loss on settlement of litigation
Other income			6,828
Total other income (expense)			309
Loss before income taxes			(214,185)
Total cost of revenue			9,931
Intangible assets, net	938,590		938,590
Identifiable assets	89,870		89,870
Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue			22,074	27,305
Total cost of revenue			(18,696)	(39,791)
Gross income (loss)			3,378	(12,486)
Operating Expenses
Sales and marketing expenses				(6,219)
Software development costs			(56,627)	(76,698)
Impairment loss			(779,000)
Depreciation			(27,807)	(6,648)
Amortization			(2,400,000)	(2,400,000)
General and administrative expenses			(18,948,705)	(11,934,429)
Total operating expenses			(22,212,139)	(14,423,994)
Loss from operations			(22,208,761)	(14,436,480)
Other income (expense)
Interest income			40,775	10
Interest expense			(7,769)	(36,486)
Loss on settlement of litigation				(550,000)
Other income			35,993	3,274
Total other income (expense)			68,999	(583,202)
Loss before income taxes			(22,139,762)	(15,019,682)
Total cost of revenue			18,696	39,791
Intangible assets, net	2,876,000		2,876,000		4,000,000
Identifiable assets	30,811,232		30,811,232		21,538,322
Total [Member]
Revenue from External Customer [Line Items]
Total revenue			2,994,416	100,823
Total cost of revenue			(2,701,412)	(264,293)
Gross income (loss)			293,004	(163,470)
Operating Expenses
Sales and marketing expenses			(662,058)	(85,027)
Software development costs			(56,627)	(76,698)
Impairment loss			(779,000)	(200,000)
Depreciation			(49,338)	(6,648)
Amortization			(2,400,000)	(2,400,000)
General and administrative expenses			(20,662,193)	(12,007,714)
Total operating expenses			(24,609,216)	(14,776,087)
Loss from operations			(24,316,212)	(14,939,557)
Other income (expense)
Interest income			47,889	71
Interest expense			(15,706)	(36,486)
Loss on settlement of litigation				(550,000)
Other income			45,398	6,917
Total other income (expense)			77,581	(579,498)
Loss before income taxes			(24,238,631)	(15,519,055)
Total cost of revenue			2,701,412	264,293
Intangible assets, net	4,173,549		4,173,549		4,000,000
Identifiable assets	36,542,211		36,542,211		$ 31,176,357
Sales Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total cost of revenue	(6,007)
Other income (expense)
Total cost of revenue	6,007
Sale Online Ordering [Member]
Revenue from External Customer [Line Items]
Total revenue	645,074	73,518	1,561,625	73,518
Total cost of revenue	(562,571)		(1,388,531)
Other income (expense)
Total cost of revenue	562,571		1,388,531
Sale Online Ordering [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue	53,635		77,471
Total cost of revenue
Other income (expense)
Total cost of revenue
Sale Online Ordering [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sale Online Ordering [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sale Online Ordering [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue	591,439	73,518	1,484,154	73,518
Total cost of revenue	(562,571)	(57,741)	(1,388,531)	(57,741)
Other income (expense)
Total cost of revenue	562,571	57,741	1,388,531	57,741
Sale Online Ordering [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sale Online Ordering [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Sales Online Ordering [Member]
Revenue from External Customer [Line Items]
Total revenue	645,074	73,518	1,561,625	73,518
Total cost of revenue	(614,500)	(57,741)	(1,467,358)	(57,741)
Other income (expense)
Total cost of revenue	614,500	57,741	1,467,358	57,741
Sales Online Ordering [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue	1,211,428		1,211,428
Total cost of revenue	(1,068,000)		(1,068,000)
Other income (expense)
Total cost of revenue	1,068,000		1,068,000
Sales Digital Marketing [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Digital Marketing [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue	1,211,428		1,211,428
Total cost of revenue	(1,068,000)		(1,068,000)
Other income (expense)
Total cost of revenue	1,068,000		1,068,000
Sales Digital Marketing [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Digital Marketing [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Digital Marketing [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Digital Marketing [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue	178,206		178,206
Total cost of revenue	(6,007)		(6,007)
Other income (expense)
Total cost of revenue	6,007		6,007
Sales Online Ticketing And Reservation [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Ticketing And Reservation [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Ticketing And Reservation [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue	178,206		178,206
Total cost of revenue	(6,007)		(6,007)
Other income (expense)
Total cost of revenue	6,007		6,007
Sales Online Ticketing And Reservation [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Ticketing And Reservation [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Ticketing And Reservation [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Data [Member]
Revenue from External Customer [Line Items]
Total revenue	15,441		21,083
Total cost of revenue	(8,956)		(9,931)
Other income (expense)
Total cost of revenue	8,956		9,931
Sales Data [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Data [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Data [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Data [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Data [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue	15,441		21,083
Total cost of revenue	(8,956)		(9,931)
Other income (expense)
Total cost of revenue	8,956		9,931
Sales Data [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Software Development [Member]
Revenue from External Customer [Line Items]
Total revenue	34	10,016	21,924	26,970
Total cost of revenue	(44,800)	(206,387)	(150,005)	(206,387)
Other income (expense)
Total cost of revenue	44,800	206,387	150,005	206,387
Software Development [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Software Development [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Software Development [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Software Development [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue	(38,879)	(80,557)	(131,420)	(166,761)
Other income (expense)
Total cost of revenue	38,879	80,557	131,420	166,761
Software Development [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Software Development [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue	34	10,016	21,924	26,970
Total cost of revenue	(5,921)	(21,138)	(18,585)	(39,626)
Other income (expense)
Total cost of revenue	5,921	21,138	18,585	39,626
Hardware [Member]
Revenue from External Customer [Line Items]
Total revenue	81		150	335
Total cost of revenue	(66)		(111)	(165)
Other income (expense)
Total cost of revenue	66		111	165
Hardware [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Hardware [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Hardware [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Hardware [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Hardware [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Other income (expense)
Total cost of revenue
Hardware [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue	81		150	335
Total cost of revenue	(66)		(111)	(165)
Other income (expense)
Total cost of revenue	66		111	$ 165
Sales Online Platform [Member]
Revenue from External Customer [Line Items]
Total cost of revenue	(51,929)		(78,827)
Other income (expense)
Total cost of revenue	51,929		78,827
Sales Online Platform [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total cost of revenue	(51,929)		(78,827)
Other income (expense)
Total cost of revenue	51,929		78,827
Sales Online Platform [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Platform [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Platform [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Platform [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total cost of revenue
Other income (expense)
Total cost of revenue
Sales Online Platform [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total cost of revenue
Other income (expense)
Total cost of revenue
Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue	53,635
Total cost of revenue	(51,929)
Gross income (loss)	1,706
Operating Expenses
Sales and marketing expenses	(13,170)
Software development costs
Impairment loss
Depreciation	(2,023)
Amortization
General and administrative expenses	(87,301)
Total operating expenses	(102,494)
Loss from operations	(100,788)
Other income (expense)
Interest income	7
Interest expense
Loss on settlement of litigation
Other income	1,474
Total other income (expense)	1,481
Loss before income taxes	(99,307)
Total cost of revenue	51,929
Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue	1,211,428
Total cost of revenue	(1,068,000)
Gross income (loss)	143,428
Operating Expenses
Sales and marketing expenses
Software development costs
Impairment loss
Depreciation	(596)
Amortization
General and administrative expenses	(231,164)
Total operating expenses	(231,760)
Loss from operations	(88,332)
Other income (expense)
Interest income
Interest expense	(1,418)
Loss on settlement of litigation
Other income
Total other income (expense)	(1,418)
Loss before income taxes	(89,750)
Total cost of revenue	1,068,000
Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue	178,206
Total cost of revenue	(6,007)
Gross income (loss)	172,199
Operating Expenses
Sales and marketing expenses	(15,205)
Software development costs
Impairment loss
Depreciation	(12,587)
Amortization
General and administrative expenses	(214,078)
Total operating expenses	(241,870)
Loss from operations	(69,671)
Other income (expense)
Interest income	486
Interest expense
Loss on settlement of litigation
Other income	391
Total other income (expense)	877
Loss before income taxes	(68,794)
Total cost of revenue	6,007
E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue	591,439	73,518
Total cost of revenue	(601,450)	(138,298)
Gross income (loss)	(10,011)	(64,780)
Operating Expenses
Sales and marketing expenses	(175,443)	(40,744)
Software development costs
Impairment loss
Depreciation	(1,208)
Amortization
General and administrative expenses	(302,905)	(48,658)
Total operating expenses	(479,556)	(89,402)
Loss from operations	(489,567)	(154,182)
Other income (expense)
Interest income	6,435	61
Interest expense
Loss on settlement of litigation
Other income	13	3,643
Total other income (expense)	6,448	3,704
Loss before income taxes	(483,119)	(150,478)
Total cost of revenue	601,450	138,298
Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue	15,441
Total cost of revenue	(8,956)
Gross income (loss)	6,485
Operating Expenses
Sales and marketing expenses	(8,848)
Software development costs
Impairment loss
Depreciation	(3,770)
Amortization
General and administrative expenses	(131,906)
Total operating expenses	(144,534)
Loss from operations	(138,039)
Other income (expense)
Interest income
Interest expense	(6,519)
Loss on settlement of litigation
Other income	5,051
Total other income (expense)	(1,468)
Loss before income taxes	(139,507)
Total cost of revenue	8,956
Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue	115	10,016
Total cost of revenue	(5,987)	(21,138)
Gross income (loss)	(5,872)	(11,122)
Operating Expenses
Sales and marketing expenses		(2,099)
Software development costs	(19,759)	(9,709)
Impairment loss	(250,417)
Depreciation	(14,537)	(2,197)
Amortization		(800,000)
General and administrative expenses	(8,123,394)	(7,441,608)
Total operating expenses	(9,208,107)	(8,255,613)
Loss from operations	(9,213,979)	(8,266,735)
Other income (expense)
Interest income	34,889
Interest expense	(3,340)	(12,272)
Loss on settlement of litigation
Other income	176	1,521
Total other income (expense)	31,725	(10,751)
Loss before income taxes	(9,182,254)	(8,277,486)
Total cost of revenue	5,987	21,138
Total [Member]
Revenue from External Customer [Line Items]
Total revenue	2,050,264	83,534
Total cost of revenue	(1,742,329)	(159,436)
Gross income (loss)	307,935	(75,902)
Operating Expenses
Sales and marketing expenses	(212,666)	(42,843)
Software development costs	(19,759)	(9,709)
Impairment loss	(250,417)
Depreciation	(34,721)	(2,197)
Amortization		(800,000)
General and administrative expenses	(9,090,748)	(7,490,266)
Total operating expenses	(10,408,311)	(8,345,015)
Loss from operations	(10,100,376)	(8,420,917)
Other income (expense)
Interest income	41,817	61
Interest expense	(11,277)	(12,272)
Loss on settlement of litigation
Other income	7,105	5,164
Total other income (expense)	37,645	(7,047)
Loss before income taxes	(10,062,731)	(8,427,964)
Total cost of revenue	$ 1,742,329	$ 159,436

SEGMENT REPORTING (Details 1)

SEGMENT REPORTING (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,050,264	$ 83,534	$ 2,994,416	$ 100,823
INDONESIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	98,956	9,939	119,653	24,913
VIET NAM
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	592,895	73,595	1,491,554	75,910
PHILIPPINES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	50,724		71,878
SINGAPORE
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	93,449		99,091
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,105,456		1,105,456
THAILAND
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	105,972		105,972
MALAYSIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 812		$ 812

BUSINESS COMBINATION (Details)

BUSINESS COMBINATION (Details) - Acquisition Of New Retail [Member]	9 Months Ended
	Sep. 30, 2022 USD ($)
Fair value of stock at closing	$ 800,000
Cash paid	200,000
Less cash received	(5,445)
Purchase price	$ 994,555

BUSINESS COMBINATION (Details 1

BUSINESS COMBINATION (Details 1) - Acquisition Of New Retail [Member]	Sep. 30, 2022 USD ($)
Acquired assets:
Trade receivables	$ 4,728
Other receivables	9,603
Property and equipment	204
Total acquired assets	14,535
Less: Assumed liabilities
Trade payables	2,804
Accrued liabilities and other payable	279
Deferred tax liabilities	69,000
Total Assumed liabilities	72,083
Foreign exchange difference	2,897
Fair value of net liabilities assumed	(60,445)
Fair value of identifiable assets	276,000
Goodwill recorded	779,000
Cash consideration allocated	$ 994,555

BUSINESS COMBINATION (Details 2

BUSINESS COMBINATION (Details 2) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 3,133,833
Net loss	$ (26,458,695)
Net loss per share	$ (1.01)
Acquisition Of New Retail [Member]
Revenue		$ 155,675
Net loss		$ (15,545,592)
Net loss per share		$ (1.60)

BUSINESS COMBINATION (Details 3

BUSINESS COMBINATION (Details 3) - Acquisition Of Dream Space [Member]	9 Months Ended
	Sep. 30, 2022 USD ($)
Cash paid	$ 104
Less cash received
Purchase price	$ 104

BUSINESS COMBINATION (Details 4

BUSINESS COMBINATION (Details 4) - Acquisition Of Dream Space [Member]	Sep. 30, 2022 USD ($)
Acquired assets:
Trade receivables	$ 1,168
Other receivables	5
Cash	1,429
Total acquired assets	2,602
Less: Assumed liabilities
Trade payables	1,228
Accrued liabilities and other payable	2,577
Total Assumed liabilities	3,805
Fair value of net liabilities assumed	(1,203)
Goodwill recorded	1,307
Cash consideration allocated	$ 104

BUSINESS COMBINATION (Details 5

BUSINESS COMBINATION (Details 5) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 3,133,833
Net loss	$ (26,458,695)
Net loss per share	$ (1.01)
Acquisition Of Dream Space [Member]
Revenue	$ 2,907,816	$ 113,194
Net loss	$ (26,457,632)	$ (15,528,964)
Net loss per share	$ (1.01)	$ (1.60)

BUSINESS COMBINATION (Details 6

BUSINESS COMBINATION (Details 6) - Acquisition Of Gorilla [Member]	9 Months Ended
	Sep. 30, 2022 USD ($)
Fair value of stock at closing	$ 338,785
Less: cash received	(25,583)
Purchase price	$ 313,202

BUSINESS COMBINATION (Details 7

BUSINESS COMBINATION (Details 7) - Acquisition Of Gorilla [Member]	Sep. 30, 2022 USD ($)
Acquired assets:
Inventories	$ 4,348
Trade receivables	3,273
Other receivables	58,029
Property and equipment	8,876
Intangible assets (Apps development cost)	899,891
Total acquired assets	974,417
Less: Assumed liabilities
Trade payables	534,907
Accrued liabilities and other payable	51,538
Amount due to related parties	73
Amount due to shareholder	74,697
Total acquired Liabilities	661,215
Fair value of net assets assumed	313,202
Goodwill recorded
Net consideration allocated, net	$ 313,202

BUSINESS COMBINATION (Details 8

BUSINESS COMBINATION (Details 8) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 3,133,833
Net loss	$ (26,458,695)
Net loss per share	$ (1.01)
Acquisition Of Gorilla [Member]
Revenue	$ 3,036,112	$ 100,823
Net loss	$ (29,378,194)	$ (15,572,981)
Net loss per share	$ (1.13)	$ (1.60)

BUSINESS COMBINATION (Details 9

BUSINESS COMBINATION (Details 9) - Acquisition Of T M G [Member]	9 Months Ended
	Sep. 30, 2022 USD ($)
Fair value of stock at closing	$ 2,102,389
Less: cash received	(29,877)
Purchase price	$ 2,072,512

BUSINESS COMBINATION (Details_2

BUSINESS COMBINATION (Details 10) - Acquisition Of T M G [Member] - USD ($)	Sep. 30, 2022	Jul. 07, 2022
Acquired assets:
Trade receivables	$ 416,061
Deposit and prepayment	92,556
Property and equipment	2,697
Right of use assets	30,370
Cash	29,877
Total acquired assets	571,561
Less: Assumed liabilities
Trade payables	483,424
Accrued liabilities and other payable	141,540
Amount due to related parties	160,050
Loan	160,941
Lease liabilities	30,725
Total acquired Liabilities	976,680
Fair value of net assets assumed	(405,119)
Goodwill recorded	2,477,631	$ 2,477,631
Cash consideration allocated, net	$ 2,072,512

BUSINESS COMBINATION (Details_3

BUSINESS COMBINATION (Details 11) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 3,133,833
Net loss	$ (26,458,695)
Net loss per share	$ (1.01)
Acquisition Of T M G [Member]
Revenue	$ 5,933,816	$ 611,705
Net loss	$ (26,511,631)	$ (17,013,547)
Net loss per share	$ (1.02)	$ (1.75)

BUSINESS COMBINATION (Details_4

BUSINESS COMBINATION (Details 12) - Acquisition Of Nusatrip [Member] - USD ($)		9 Months Ended
	Aug. 15, 2022	Sep. 30, 2022
Fair value of stock at closing		$ 2,194,456
Less: cash received		(1,574,456)
Purchase price	$ 620,000	$ 620,000

BUSINESS COMBINATION (Details_5

BUSINESS COMBINATION (Details 13) - Acquisition Of Nusatrip [Member]	Sep. 30, 2022 USD ($)
Acquired assets:
Trade receivables	$ 643,627
Other receivables	1,272,617
Property and equipment	172,024
Identifiable intangible assets	1,000,000
Amount due from related parties	941,915
Amount due from shareholder	17,742
Cash	1,574,456
Total acquired assets	5,622,381
Less: Assumed liabilities
Trade payables	875,744
Accrued liabilities and other payable	6,828,185
Contract liabilities	450,000
Amount due to related parties	1,649,514
Amount due to shareholder	81
Total acquired Liabilities	9,803,524
Fair value of net assets assumed	(4,181,143)
Goodwill recorded	4,801,143
Cash consideration allocated, net	$ 620,000

BUSINESS COMBINATION (Details_6

BUSINESS COMBINATION (Details 14) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 3,133,833
Net loss	$ (26,458,695)
Net loss per share	$ (1.01)
Acquisition Of Nusatrip [Member]
Revenue	$ 3,141,713	$ 611,705
Net loss	$ (26,926,865)	$ (17,013,547)
Net loss per share	$ (1.03)	$ (1.75)

BUSINESS COMBINATION (Details N

BUSINESS COMBINATION (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended	9 Months Ended
	Aug. 15, 2022	Jul. 07, 2022	Feb. 14, 2022	Sep. 30, 2022	Sep. 30, 2022
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	75%	99.75%	100%
Consideration			$ 994,555		$ 2,124,999
Number of shares			226,629
Share issued, value					26,000,001
Goodwill			$ 779,000
Number of shares issued value				$ 134,000
New Retail [Member]
Share issued, value					800,000
Aggregate value					200,000
Dream Space [Member]
Share issued, value					2,300,000
Aggregate value					104
Acquisition Of Gorilla [Member]
Share issued, value					338,785
Assumed liabilities				661,215	661,215
Goodwill recorded
Purchase price					313,202
Acquisition Of T M G [Member]
Number of shares issued		609,327
Number of shares issued value		$ 1,300,000
Expiration date		Jul. 07, 2023
Purchase of shares		203,109
Exercise price		$ 2.1335
Assumption of liabilities		$ 700,000
Principle balance		300,000
Goodwill recorded		$ 2,477,631		2,477,631	2,477,631
Purchase price					2,072,512
S O P A Technology [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	99.96%
P T Tunas Sues Mandiri [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	0.04%
Acquisition Of Nusatrip [Member]
Goodwill recorded				$ 4,801,143	4,801,143
Purchase price	$ 620,000				$ 620,000

DEPOSITS, PREPAYMENTS AND OTH_3

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Deposits	$ 950,062		$ 950,062		$ 68,991
Prepayments	658,172		658,172		32,279
Prepayments for consultancy fee (a)	2,146,666		2,146,666		6,010,667
Prepayments for first insurance funding (b)					742,500
Value added tax	265,550		265,550		96,818
Interest receivable	13,446		13,446
Other receivables	91,689		91,689		1,666
Total	4,125,585		4,125,585		6,952,921
Prepayments for consultancy fee					(858,667)
Current portion	4,125,585		4,125,585		6,094,254
Consideration service, amount	3,250,000		3,250,000		3,190,000
Consulting expense	1,288,001	$ 0	3,864,001	$ 0
Insurance prepayment	0		0		742,500
Amortization of prepaid insurance expense	247,500	$ 0	742,500	$ 0
China America Culture Media Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to relate party	1,083,333		1,083,333		3,033,334
New Continental Technology Inc [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to relate party	$ 1,063,333		$ 1,063,333		$ 2,977,333

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Finished goods	$ 255,820	$ 221,068
Reserve for excess and obsolete inventory
Total Inventories	$ 255,820	$ 221,068

INVENTORIES (Details Narrative)

INVENTORIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Inventory Disclosure [Abstract]
Cost of Goods and Services Sold	$ 1,467,358	$ 0
Inventories	$ 255,820		$ 221,068

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 10,575,274	$ 8,001,725
Less: accumulated amortization	(6,401,725)	(4,001,725)
Intangible assets, net	$ 4,173,549	4,000,000
Software Platform [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years 6 months
Intangible assets, gross	$ 8,000,000	8,000,000
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	938,590	0
Software System [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	358,959
Intellectual Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	276,000
Indefinite-Lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	1,000,000
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 1,725	$ 1,725
Other Intangible Assets [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Other Intangible Assets [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	Sep. 30, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2022 (remaining period)	$ 800,000
2023	800,000
Total	$ 1,600,000

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Preferred Stock, Shares Subscribed but Unissued	8,000		8,000
Stated value	$ 1,000		$ 1,000
Stock Issued			$ 3,854,908
Amortization of Intangible Assets	$ 800,000	$ 800,000	2,400,000	$ 2,400,000
Finite-Lived Intangible Assets, Gross	10,575,274		10,575,274		$ 8,001,725
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 938,590		$ 938,590		$ 0
Series A Convertible Preferred Stock [Member]
Finite-Lived Intangible Assets [Line Items]
Preferred Stock, Shares Subscribed but Unissued	8,000		8,000
Stated value	$ 1,000		$ 1,000
Series A Preferred Stock [Member]
Finite-Lived Intangible Assets [Line Items]
Stock Issued			$ 8,000,000

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,399,168	$ 77,764
Less: accumulated depreciation	(751,357)	(21,743)
Less: exchange difference		1,014
Property, Plant and Equipment, Net	647,811	57,035
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	582,931	33,207
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	432,666	16,826
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	9,245
Renovation [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 374,326	$ 27,731

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 34,721	$ 2,197	$ 49,338	$ 6,648

ASSET PURCHASE AGREEMENT (Detai

ASSET PURCHASE AGREEMENT (Details)	Sep. 30, 2022 USD ($)
Acquired assets:
Intellectual property	$ 200,000
Accrued liabilities and other payable
Fair value of net assets acquired	200,000
Impairment loss recorded	(200,000)
Net asset value

ASSET PURCHASE AGREEMENT (Det_2

ASSET PURCHASE AGREEMENT (Details 1)	9 Months Ended
	Sep. 30, 2022
Asset Purchase Agreement
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	5%
Transfer (to) from the non-controlling interest as a result of Leflair Purchase Agreement
Parent Co. acquired/exchanged the non controlling interest holding with their shares
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	5%

ASSET PURCHASE AGREEMENT (Det_3

ASSET PURCHASE AGREEMENT (Details 2)	9 Months Ended
	Sep. 30, 2022 USD ($)
Asset Purchase Agreement
Non Controlling Interest Beginning Balance	$ (102,784)
Acquisition cost
Net loss attributable to non-controlling interest	(228,971)
Foreign currency translation adjustment	11,829
Non Controlling Interest Ending Balance	$ (319,926)

ASSET PURCHASE AGREEMENT (Det_4

ASSET PURCHASE AGREEMENT (Details 3)	9 Months Ended
	Sep. 30, 2022 USD ($)
Asset Purchase Agreement
Net loss generated by SoPa Technology Pte Ltd	$ (4,887,694)
Noncontrolling Interest, Ownership Percentage by Parent	5%
Net loss attributable to non-controlling interest	$ (240,475)
Foreign currency translation adjustment	12,028
Non Controlling Interest	$ (228,447)

ASSET PURCHASE AGREEMENT (Det_5

ASSET PURCHASE AGREEMENT (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Feb. 16, 2021
Asset Purchase Agreement
Cash payable		$ 200,000
ImpairmentLoss	$ 200,000
Noncontrolling Interest, Ownership Percentage by Parent	5%
Minority interests	$ 240,475

AMOUNTS DUE TO RELATED PARTIE_2

AMOUNTS DUE TO RELATED PARTIES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due to Related Parties	$ 22,635		$ 524,763
Due to Related Parties, Current	$ 22,635		524,763
Unpaid compensation		$ 960,833
Debt Instrument, Convertible, Conversion Price		$ 0.83
Conversion of Stock, Shares Converted	1,157,630
Stock Issued	$ 3,854,908
Additional compensation expenses	2,894,075
Related Party [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due to Related Parties	22,635		24,763
Debt Instrument, Decrease, Forgiveness	72,176
Due to Related Parties, Current	22,635		24,763
Director [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due to Related Parties			500,000
Due to Related Parties, Current	$ 0		$ 500,000

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable-	$ 1,205,030	$ 261,907
Accrued liabilities and other payables- Related Party (a)	3,360	60,253
Accrued liabilities and other payables (b)	9,570,819	753,345
Other Accounts payable	9,574,179	813,598
Total Accounts payable	$ 10,779,209	$ 1,075,505

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details 1) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued payroll	$ 90,220	$ 85,888
Accrued VAT expenses	139,359	62,044
Accrued taxes	848,232	62,272
Customer deposit	1,228,746
Customer refund	267,837
Other payables (c)	3,074,775	245,000
Other accrual (d)	3,921,650	298,141
Total Accrued liabilities	$ 9,570,819	$ 753,345

ACCOUNTS PAYABLE AND ACCRUED _5

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2019	Sep. 30, 2022	Dec. 31, 2021	May 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Accounts payable		$ 1,205,030	$ 261,907
Banking Regulation, Total Capital, Actual	$ 168,000
Assets, Average Outstanding		75,000	75,000
S O S V [Member]
Defined Benefit Plan Disclosure [Line Items]
Payments for (Proceeds from) Loans Receivable	75,000
Acquisition Of Gorilla [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset Acquisition, Price of Acquisition, Expected		255,000
Acquisition Of T M G [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset Acquisition, Price of Acquisition, Expected		897,000
Share-Based Payment Arrangement, Tranche One [Member]
Defined Benefit Plan Disclosure [Line Items]
Capital Leases, Future Minimum Payments Receivable	75,000
H P L [Member]
Defined Benefit Plan Disclosure [Line Items]
Banking Regulation, Total Capital, Actual	75,000
H P L 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Banking Regulation, Total Capital, Actual	48,000
H P L 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Banking Regulation, Total Capital, Actual	$ 45,000
Gorilla Business [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payable				$ 532,752
Related Party 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Unpaid salaries		$ 3,360	$ 6,818

LEASES (Details)

LEASES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Operating lease expense (per ASC 842)	$ 221,440	$ 31,975
Short-term lease expense (other than ASC 842)		66,420
Total lease expense	$ 221,440	$ 98,395

LEASES (Details 1)

LEASES (Details 1) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 320,853
2024	254,461
2025	97,649
2026
Total	672,963
Less: interest	(24,553)
Present value of lease liabilities	648,410	$ 629,130
Less: non-current portion	348,901	$ 411,053
Present value of lease liabilities – current liability	$ 299,509

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Leases [Abstract]
Lessee, Operating Lease, Discount Rate	5.41%
Operating Lease, Weighted Average Remaining Lease Term	2 years 3 months 21 days
Capital Lease Obligations	$ 228,612
Operating Lease, Right-of-Use Asset	643,593	$ 627,968
Operating Lease, Liability	$ 648,410	$ 629,130

DUE TO FIRST INSURANCE FUNDING

DUE TO FIRST INSURANCE FUNDING (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 07, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Federal Deposit Insurance Corporation Premium Expense	$ 990,000
Insurance Funding Percentage	75%
Payment to Acquire Life Insurance Policy, Investing Activities	$ 990,000
Insurance funding Description	The Company paid the down-payment of $247,500 (25%) and remaining balance $742,500 (75%) to be repaid by 10 installments until August 7, 2022.
Outstanding loan		$ 205,448		$ 205,448
Due to first insurance funding						596,047
Amortization of Debt Discount (Premium)		3,340	$ 0	7,769	$ 0
Repayments of Other Debt				373,653		151,476
Balance outstanding amount				0		$ 596,047
Director [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Outstanding loan		$ 0		$ 0

LOAN (Details)

LOAN (Details) - USD ($)			1 Months Ended			3 Months Ended		9 Months Ended
		Mar. 15, 2022	Jan. 23, 2022	Aug. 27, 2021	Jul. 18, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Loan						$ 205,448		$ 205,448
Loan						205,448		205,448
Interest expense						11,277	$ 12,272	15,706	$ 36,486
S G D [Member]
Debt Instrument [Line Items]
Loan		$ 35,937
Loan term		9 months
Maturity date		Dec. 15, 2022
Interest rate		30%
Interest expense						2,726	0	3,635	0
S G D 1 [Member]
Debt Instrument [Line Items]
Loan			$ 21,562
Loan term			12 months
Maturity date			Jan. 23, 2023
Interest rate			30%
Interest expense						1,308	0	1,744	0
S G D 2 [Member]
Debt Instrument [Line Items]
Loan				$ 35,937
Loan term				60 months
Maturity date				Aug. 31, 2026
Interest rate				4.75%
Interest expense						365	0	486	0
S M E [Member]
Debt Instrument [Line Items]
Loan					$ 150,000
Loan term					360 months
Interest rate					3.75%
Interest expense						1,418	$ 0	1,418	$ 0
Loan A [Member]
Debt Instrument [Line Items]
Loan	[1]					9,876		9,876
Loan B [Member]
Debt Instrument [Line Items]
Loan	[2]					5,228		5,228
Loan C [Member]
Debt Instrument [Line Items]
Loan	[3]					27,985		27,985
Loan D [Member]
Debt Instrument [Line Items]
Loan	[4]					$ 162,359		$ 162,359
[1]On March 15, 2022, the newly acquired subsidiary, Gorilla Networks Pte. Ltd., received a loan from a credit company of SGD 50,000, approximately $ 35,937 9 December 15, 2022 30 3,635 0 2,726 0 21,562 12 January 23, 2023 30 1,744 0 1,308 0 35,937 60 August 31, 2026 4.75 486 0 365 0 150,000 360 3.75 1,418 0 1,418 0

SHAREHOLDERS' DEFICIT (Details)

SHAREHOLDERS' DEFICIT (Details) - Warrant [Member] - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2022		Dec. 31, 2021		Dec. 31, 2020	[1]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Beginning balance		148,305		2,047	[1]
Weighted average exercise price Beginning balance		$ 20.57		$ 420	[1]
Weighted average remaining contractual life (in years) Beginning balance				4 years 10 months 17 days		7 months 6 days
Warrants Issued		3,728,784	[2]	2,120	[3]
Weighted average exercise price Issued		$ 3.28	[2]	$ 420	[3]
Weighted average remaining contractual life (in years), issued		4 years 1 month 9 days	[2]	6 months	[3]
Warrants Issued	[1]			144,445
Weighted average exercise price Issued one	[1]			$ 9.90
Weighted average remaining contractual life (in years), issued	[1]			5 years
Warrants Exercised		(79,601)		(307)
Weighted average exercise price Exercised		$ 3.28		$ 420
Warrants Expired		(3,560)
Weighted average remaining contractual life (in years), exercised		6 months
Expired		$ 420
Warrants Ending balance		3,793,928		148,305		2,047
Weighted average exercise price Ending balance		$ 3.577		$ 20.57		$ 420
Weighted average remaining contractual life (in years) Ending balance		4 years 5 months 12 days
[1]Common stock will be issued upon exercise of the 144,445 warrants having intrinsic value of $0 and $73,667 as of September 30, 2022 and December 31, 2021, respectively.[2]Common stock will be issued upon warrants exercise of the 3,649,484 warrants having no intrinsic value as of September 30, 2022.[3]Series C-1 Preferred Stock will be issued upon the exercise of the warrants. The Series C-1 Preferred Stock was automatically converted into 0 and 1,158,000 shares of common stock with the intrinsic value of $0 and $10,433,580 as of September 30, 2022 and December 31, 2021, respectively.

SHAREHOLDERS' DEFICIT (Details

SHAREHOLDERS' DEFICIT (Details 1)	9 Months Ended
	Sep. 30, 2022 $ / shares
Before Modification [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dividend rate	0%
Risk-free rate	0.06%
Weighted average expected life (years)	9 years
Expected volatility	25%
Exercise price	$ 1.4
After Modification [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dividend rate	0%
Risk-free rate	0.12%
Weighted average expected life (years)	18 years
Expected volatility	25%
Exercise price	$ 1.4

SHAREHOLDERS' DEFICIT (Detail_2

SHAREHOLDERS' DEFICIT (Details 2) - Equity Option [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Warrants Beginning balance	1,945,270
Weighted average exercise price Beginning balance	$ 6.49
Share option Granted		1,945,270
Weighted average exercise price granted		$ 6.49
Weighted average remaining contractual life (in years), granted		10 years
Shares option Exercised
Weighted average exercise price Exercised
Shares option Expired
Weighted average exercise price Expired
Weighted average remaining contractual life (in years)	9 years 3 months	10 years
Warrants Ending balance	1,945,270	1,945,270
Weighted average exercise price Ending balance	$ 6.49	$ 6.49

SHAREHOLDERS' DEFICIT (Detail_3

SHAREHOLDERS' DEFICIT (Details 3) - Equity Option [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Preferred Stock, Dividend Rate, Percentage	0%	0%
Risk-free rate	1.52%	1.52%
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life	10 years	10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	130%	130%
Share price	$ 6.49	$ 6.49

SHAREHOLDERS' DEFICIT (Detail_4

SHAREHOLDERS' DEFICIT (Details 4) - Directors Stock Awards [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Beginning balance	651,960
Weighted average exercise price Beginning balance
Share awards Granted		814,950
Weighted average grant date fair value per share granted		$ 7.65
Weighted average remaining contractual life (in years), issued		2 years
Share awards Exercised	(325,980)	(162,990)
Weighted average grant date fair value per share Exercised	$ 7.65	$ 7.65
Share awards Expired
Cancelled
Weighted average exercise price Ending balance	$ 7.65
Weighted average remaining contractual life (in years)	11 months 1 day	1 year 8 months 1 day
Warrants Ending balance	325,980	651,960

SHAREHOLDERS' DEFICIT (Detail_5

SHAREHOLDERS' DEFICIT (Details 5)	9 Months Ended
	Sep. 30, 2022 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	325,980
2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	162,990
2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	162,990

SHAREHOLDERS' DEFICIT (Detail_6

SHAREHOLDERS' DEFICIT (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 12, 2021	Nov. 08, 2021	May 31, 2022	Sep. 21, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Feb. 28, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Common Stock, Shares Authorized					95,000,000		95,000,000		95,000,000
Common Stock, Par or Stated Value Per Share					$ 0.0001		$ 0.0001		$ 0.0001
Preferred Stock, Shares Authorized					5,000,000		5,000,000		5,000,000
Preferred Stock, Par or Stated Value Per Share					$ 0.0001		$ 0.0001		$ 0.0001
Common Stock, Shares, Issued					25,877,403		25,877,403		19,732,406
Common Stock, Shares, Outstanding					25,877,403		25,877,403		19,732,406
Stockholders' Equity, Reverse Stock Split				1 for 2.5
Common Stock Dividends, Shares		2,888,889
Public offering price per shares		$ 9
Option Indexed to Issuer's Equity, Shares	236,111
Firm Shares		$ 26,000,001
OptionShares		$ 2,124,999
Expenses							$ 2,677,846
IPO closings description							the closing of the IPO, all outstanding shares of preferred stock series A, B, B-1, C and C-1 were automatically converted into 888,889 shares, 764,400 shares, 48,000 shares, 465,600 shares and 4,195,200 shares of the Company's common stock for the value of $8,000,000, $3,412,503, $466,720, $8,353,373 and $5,536,832, respectively.
Warrant Description					During the three months ended September 30, 2022 and 2021, no warrants were exercised.		During the nine months ended September 30, 2022, a total of 70,791 warrants were exercised in exchange for 187,300 shares of common stock for the value of $412,890. During the nine months ended September 30, 2021, no warrants were exercised.
Consulting services share					1,103,332		1,103,332
Consulting services share, Value					$ 1,827,489		$ 3,226,749
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			$ 661,215
Accrued Liabilities					$ 255,000		$ 255,000
Class of Warrant or Right, Expense or Revenue Recognized							Company issued 21,000 warrants to purchase 21,000 shares of its common stock to one employee as compensation for his services to the Company, at a fair value of $17,500. Each warrant is convertible into one share of common stock at an exercise price of $0.0001 per share. The warrants will expire on the second (2nd) anniversary of the initial date of issuance. As at December 31, 2019, none of the warrants have been exercised. 21,000 shares were fully exercised during the year ended December 31, 2020.
Redeemable warrant per share					$ 420		$ 420
Debt Conversion, Converted Instrument, Warrants or Options Issued							1,880
Adjustments to Additional Paid in Capital, Warrant Issued							$ 0		$ 58,363
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value							0		$ 12,159,652
Amortization of stock compensation expense					$ 634,239	$ 0	$ 2,437,092	$ 0
Common Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Consulting services share					617,332		617,332
Subsidiary [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Shares, Issued					2,497	0	2,497	0		226,629
Six Employees [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Shares, Issued					92,026		92,026
Workers' Compensation Liability, Current					$ 217,219		$ 217,219
Six Employees One [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Shares, Issued					68,996		68,996
Workers' Compensation Liability, Current					$ 69,000		$ 69,000
Brugau Pte Ltd [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Common Unit, Issued					13,273		13,273
Cory Bentley [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Number of shares issued, value							$ 119,457
First Tranche [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Number of shares issued, value			$ 1,000,000
Stock Issued During Period, Shares, New Issues			40,604
Controlling interest			$ 2.05

PREFERRED STOCKS AND WARRANTS_2

PREFERRED STOCKS AND WARRANTS (Details) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Preferred stock, shares authorized	5,000,000	5,000,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares Stated Value	$ 1,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares Stated Value	$ 1,336
Series B1 Preferred Stock [Member]
Preferred stock, shares authorized	15,000	15,000
Preferred stock, shares Stated Value	$ 2,917
Series C Preferred Stock [Member]
Preferred stock, shares authorized	15,000	15,000
Preferred stock, shares Stated Value	$ 5,763
Series C 1 Preferred Stock [Member]
Preferred stock, shares authorized	30,000	30,000
Preferred stock, shares Stated Value	$ 420
Series X Super Voting Preferred Stock [Member]
Preferred stock, shares authorized	3,500
Preferred stock, shares Stated Value	$ 0.0001

PREFERRED STOCKS AND WARRANTS_3

PREFERRED STOCKS AND WARRANTS (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2021
Preferred stock, par value	$ 0.0001			$ 0.0001
Preferred Stock, Shares issued	4,916,500			4,916,500
Preferred Stock, Shares Outstanding	4,916,500			4,916,500
Series X Preferred Stock [Member]
Preferred stock, par value	$ 0.0001			$ 0.0001
Preferred Stock, Shares issued	3,500			3,500
Preferred Stock, Shares Outstanding	3,500			3,500
Series A Preferred Stock [Member]
Stock Issued During Period, Shares, Other	0	0
Stock Issued During Period, Shares, Purchase of Assets	888,889
Stock Issued During Period, Value, Purchase of Assets	$ 8,000,000
Share Price	$ 9
Preferred Stock, Shares issued	0			0
Preferred Stock, Shares Outstanding	0			0
Series B Preferred Stock [Member]
Stock Issued During Period, Shares, Other	0	0
Stock Issued During Period, Shares, Purchase of Assets	764,400
Stock Issued During Period, Value, Purchase of Assets	$ 3,412,503
Share Price	$ 4.46
Preferred Stock, Shares issued	0			0
Preferred Stock, Shares Outstanding	0			0
Series B1 Preferred Stock [Member]
Stock Issued During Period, Shares, Other	0	0
Stock Issued During Period, Shares, Purchase of Assets	48,000
Stock Issued During Period, Value, Purchase of Assets	$ 466,720
Share Price	$ 9.72		$ 2,917
Preferred Stock, Shares issued	0			0
Preferred Stock, Shares Outstanding	0			0
Number of shares issued			40
Number of shares issued value			$ 116,680
Series C Preferred Stock [Member]
Stock Issued During Period, Shares, Other		0
Stock Issued During Period, Shares, Purchase of Assets	465,600
Stock Issued During Period, Value, Purchase of Assets	$ 8,353,373
Share Price	$ 17.9
Preferred Stock, Shares issued	0			0
Preferred Stock, Shares Outstanding	0			0
Series C 1 Preferred Stock [Member]
Stock Issued During Period, Shares, Purchase of Assets	4,195,200
Stock Issued During Period, Value, Purchase of Assets	$ 5,536,832
Share Price	$ 1.21
Preferred Stock, Shares issued	0			0
Preferred Stock, Shares Outstanding	0			0
Series X Super Voting Preferred Stock [Member]
Preferred Stock, Shares Outstanding	3,500			3,500

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
- Local	$ 18,240,202	$ 14,272,684
- Foreign	5,998,429	1,246,371
Loss before income taxes	$ 24,238,631	$ 15,519,055

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income tax expense	$ 736	$ 1,303	$ 2,835	$ 9,943
UNITED STATES
Income tax expense Current
Income tax expense Deferred
SINGAPORE
Income tax expense Current
Income tax expense Deferred
VIET NAM
Income tax expense Current
Income tax expense Deferred
INDIA
Income tax expense Current			2,835	9,943
Income tax expense Deferred

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Deferred tax assets Net operating loss carryforwards	$ 11,956,972	$ 8,423,633
Less: valuation allowance	(11,956,972)	(8,423,633)
Deferred tax assets, net
UNITED STATES
Deferred tax assets Software intangibles	150,465	150,465
Deferred Stock Compensation	5,864,670	5,864,670
Deferred tax assets Net operating loss carryforwards	4,423,523	1,875,143
SINGAPORE
Deferred tax assets Net operating loss carryforwards	851,359	272,937
VIET NAM
Deferred tax assets Net operating loss carryforwards	537,985	260,418
INDIA
Deferred tax assets Net operating loss carryforwards
PHILIPPINES
Deferred tax assets Net operating loss carryforwards	89,916
INDONESIA
Deferred tax assets Net operating loss carryforwards	25,377
THAILAND
Deferred tax assets Net operating loss carryforwards	10,901
MALAYSIA
Deferred tax assets Net operating loss carryforwards	$ 2,776

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Effective Income Tax Rate Reconciliation, Percent	10.50%
Unrecognized Tax Benefits	$ 0		$ 0
Income tax expense penalties	0	$ 0
UNITED STATES
Operating Loss Carryforwards	21,064,395
Deferred Tax Assets, Net of Valuation Allowance	4,423,523
SINGAPORE
Operating Loss Carryforwards	5,007,994
Deferred Tax Assets, Net of Valuation Allowance	851,359
VIET NAM
Operating Loss Carryforwards	2,689,923
Deferred Tax Assets, Net of Valuation Allowance	$ 537,985
Effective Income Tax Rate Reconciliation, Percent	20%
INDIA
Operating Loss Carryforwards	$ 11,396
Deferred Tax Assets, Net of Valuation Allowance	$ 2,849
Effective Income Tax Rate Reconciliation, Percent	25%
INDONESIA
Operating Loss Carryforwards	$ 115,352
Deferred Tax Assets, Net of Valuation Allowance	25,377
PHILIPPINES
Operating Loss Carryforwards	359,664
Deferred Tax Assets, Net of Valuation Allowance	89,916
THAILAND
Operating Loss Carryforwards	54,505
Deferred Tax Assets, Net of Valuation Allowance	10,901
MALAYSIA
Operating Loss Carryforwards	11,566
Deferred Tax Assets, Net of Valuation Allowance	$ 2,776

PENSION COSTS (Details Narrativ

PENSION COSTS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Retirement Benefits [Abstract]
Pension Cost (Reversal of Cost)	$ 25,424	$ 5,669	$ 71,186	$ 9,655

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Shareholder Service [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Professional Fees				$ 12,910
Accrued professional fee	$ 0	$ 102,412	$ 150,000	123,412
Director [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Repayments of Related Party Debt	255,560	0	851,679	0
Increase (Decrease) in Accrued Salaries	156,137	0	571,011	0
Director [Member] | Equity Option [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Repayments of Related Party Debt	1,310,906	0	$ 1,310,906	0
Directors [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Number of stock option shares issued			834,972
Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Professional Fees	4,604	4,593	$ 10,203
Accrued professional fee	$ 528,079	$ 151,342	1,856,089	378,785
Related parties professional fee			1,519,500	0
Related parties salaries			459,000	0
Officer 1 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Repayments of Related Party Debt			$ 2,437,091	$ 1,636,412
Number of stock option shares issued			318,574	213,910
Officer 2 [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Repayments of Related Party Debt			$ 634,239	$ 1,636,412
Number of stock option shares issued			82,907	213,910

CONCENTRATIONS OF RISK (Details

CONCENTRATIONS OF RISK (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Revenues	$ 2,050,264	$ 83,534	$ 2,994,416	$ 100,823
Cost of sales			1,467,358	0
Accounts payable	1,205,030		1,205,030		$ 261,907
Customer A [Member]
Revenues	$ 1,105,456		1,105,456
Concentration Risk, Percentage	43%
Accounts receivable
Customer C [Member]
Concentration Risk, Percentage			37%
Vendor C [Member]
Concentration Risk, Percentage	10%
Cost of sales	$ 256,416
Accounts payable
Vendor A [Member]
Concentration Risk, Percentage				27%
Cost of sales				$ 30,577
Accounts payable		44,867		$ 44,867
Vendor B [Member]
Concentration Risk, Percentage				16%
Cost of sales				$ 17,827
Accounts payable

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Sep. 30, 2022 $ / shares
Series C 1 Preferred Stock [Member]
Common shares at a price	$ 168