Society Pass (SOPA) 10-Q 10 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 08, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41037
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	6518-9385
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		28,457,239

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 10,839,434	$ 18,930,986
Restricted cash	80,631	72,350
Accounts receivable, net	1,244,260	951,325
Inventories	200,359	310,932
Contract assets	303,001	20,310
Deposits, prepayments and other receivables	1,762,319	2,711,042
Deferred tax assets	164,836
Total current assets	14,594,840	22,996,945
Non-current assets:
Intangible assets, net	6,778,942	7,458,089
Goodwill	176,922
Property, plant and equipment, net	813,315	706,038
Right of use assets, net	1,609,461	1,537,670
Total non-current assets	9,378,640	9,701,797
TOTAL ASSETS	23,973,480	32,698,742
Current liabilities:
Accounts payables	1,732,961	1,296,571
Contract liabilities	1,251,633	1,405,090
Accrued liabilities and other payables	6,500,647	8,325,225
Due to related parties	64,181	22,311
Deferred tax liabilities	69,000	69,000
Operating lease liabilities	555,591	467,938
Loan	24,378	28,164
Total current liabilities	10,198,391	11,614,299
Non-current liabilities
Operating lease liabilities	1,065,261	1,073,126
TOTAL LIABILITIES	11,263,652	12,687,425
COMMITMENTS AND CONTINGENCIES
Convertible preferred shares: $0.0001 par value, 5,000,000 shares authorized, 4,916,500 and 4,916,500 shares undesignated as of June 30, 2023 and December 31, 2022, respectively
SHAREHOLDERS’ EQUITY
Common shares: $0.0001 par value, 95,000,000 shares authorized; 28,457,239and 27,082,849 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively	2,845	2,708
Additional paid-in capital	103,694,273	101,427,160
Less: Common shares held in treasury, at cost; 611,605 and 0 shares at June 30, 2023 and December 31, 2022	(640,525)
Accumulated other comprehensive gain (loss)	(184,252)	56,527
Accumulated deficit	(89,748,748)	(81,138,563)
Total equity attributable to Society Pass Incorporated	13,123,593	20,347,832
Non-controlling interest	(413,765)	(336,515)
TOTAL EQUITY	12,709,828	20,011,317
TOTAL LIABILITIES AND EQUITY	23,973,480	32,698,742
Series A Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value
Series B Preferred Stock [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, value
Series B 1 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	Jun. 30, 2023	Dec. 31, 2022
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred stock, shares undesignated	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	28,457,239	27,082,849
Common Stock, Shares, Outstanding	28,457,239	27,082,849
Treasury Stock, Common, Shares	611,605	0
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	2,548
Preferred Stock, Shares Outstanding	0	2,548
Series B 1 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 or Stated Value Per Share	$ 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total revenue	$ 2,187,232	$ 499,062	$ 4,229,812	$ 944,152
Total cost of revenue	(1,610,073)	(499,200)	(2,966,416)	(959,083)
Gross income (loss)	577,159	(138)	1,263,396	(14,931)
Operating expenses:
Sales and marketing expenses	(98,714)	(253,290)	(229,378)	(449,392)
Software development costs	(15,209)	(17,320)	(29,128)	(36,868)
Impairment loss				(528,583)
General and administrative expenses	(3,879,049)	(7,345,364)	(9,870,935)	(13,186,062)
Total operating expenses	(3,992,972)	(7,615,974)	(10,129,441)	(14,200,905)
Loss from operations	(3,415,813)	(7,616,112)	(8,866,045)	(14,215,836)
Other income (expense):
JV income	3,696		6,844
Gain on early lease termination			1,064
Interest income	59,208	6,027	99,194	6,072
Interest expense	(300)	(384)	(652)	(4,429)
Waiver of loan payable	15,200		15,200
Written-off of fixed assets	(2,583)		(2,583)
Other income	32,416	24,672	49,203	38,293
Total other income (expense)	107,637	30,315	168,270	39,936
Loss before income taxes	(3,308,176)	(7,585,797)	(8,697,775)	(14,175,900)
Income taxes	(1,054)	(797)	(1,668)	(2,099)
NET LOSS	(3,309,230)	(7,586,594)	(8,699,443)	(14,177,999)
NET LOSS ATTRIBUTABLE TO NON-CONTROLLING INTEREST	6,028	(82,270)	(89,258)	(125,297)
NET LOSS ATTRIBUTABLE TO NON-SOCIETY PASS INCORPORATED	(3,315,258)	(7,504,324)	(8,610,185)	(14,052,702)
Other comprehensive income (loss):
Net loss	(3,309,230)	(7,586,594)	(8,699,443)	(14,177,999)
Foreign currency translation adjustment	171,645	66,875	(228,771)	21,699
COMPREHENSIVE LOSS	(3,137,585)	(7,519,719)	(8,928,214)	(14,156,300)
Net income (loss) attributable to non-controlling interest	6,028	(82,270)	(89,258)	(125,297)
Foreign currency translation adjustment attributable to non-controlling interest	30,207	6,371	12,008	3,356
Comprehensive loss attributable to Society Pass Incorporated	$ (3,173,820)	$ (7,443,820)	$ (8,850,964)	$ (14,034,359)
Net loss per share attributable to Society Pass Incorporated:
– Basic	$ (0.12)	$ (0.31)	$ (0.30)	$ (0.61)
– Diluted	$ (0.12)	$ (0.31)	$ (0.30)	$ (0.61)
Weighted average common shares outstanding
– Basic	28,171,523	24,347,607	27,630,193	23,126,643
– Diluted	28,171,523	24,347,607	27,630,193	23,126,643
Sales Online Ordering [Member]
Total revenue	$ 112,169	$ 482,410	$ 369,771	$ 916,551
Total cost of revenue	(124,489)	(456,968)	(359,735)	(852,858)
Sales Digital Marketing [Member]
Total revenue	1,510,960		2,794,734
Total cost of revenue	(1,306,684)		(2,270,845)
Sales Online Ticketing And Reservation [Member]
Total revenue	556,042		1,042,749
Total cost of revenue	(95,067)		(171,544)
Sales Data [Member]
Total revenue	6,369	5,642	20,671	5,642
Total cost of revenue	(14,708)	(975)	(33,354)	(975)
Software Sales [Member]
Total revenue	1,692	10,941	1,887	21,890
Total cost of revenue	(69,125)	(41,212)	(130,938)	(105,205)
Hardware Sales [Member]
Total revenue		69		69
Total cost of revenue		$ (45)		$ (45)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
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				1,632,163
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
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
Net loss for the period								(14,177,999)
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
Beginning balance, value at Mar. 31, 2022		$ 2,375		93,557,338	(96,501)	(53,900,834)	(148,826)	39,413,552
Beginning 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 directors 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)
Reverse 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
Beginning balance, value at Dec. 31, 2022		$ 2,708		101,427,160	56,527	(81,138,563)	(336,515)	20,011,317
Beginning balance, shares at Dec. 31, 2022	3,500	27,082,849
Shares issued for services		$ 11		546,489				546,500
Shares issued for services, shares		196,078
Shares issued for accrued salaries		$ 20		113,480				113,500
Shares issued for accrued salaries, shares		109,156
Shares issued upon the exercise options		$ 78		1,226,715				1,226,793
Share issued upon the exercise options, shares		783,440
Shares repurchase during the period			$ (541,988)					(541,988)
Share repurchase during the period , shares			511,760
Foreign currency translation adjustment					(382,217)		(18,199)	(541,988)
Net loss for the period						(5,294,927)	(95,286)	(5,390,213)
Ending balance, value at Mar. 31, 2023		$ 2,817	$ (541,988)	103,313,844	(325,690)	(86,433,490)	(450,000)	15,565,493
Ending balance, shares at Mar. 31, 2023	3,500	28,171,523	511,760
Beginning balance, value at Dec. 31, 2022		$ 2,708		101,427,160	56,527	(81,138,563)	(336,515)	20,011,317
Beginning balance, shares at Dec. 31, 2022	3,500	27,082,849
Net loss for the period								(8,699,443)
Ending balance, value at Jun. 30, 2023		$ 2,845	$ (640,525)	103,694,273	(184,252)	(89,748,748)	(413,765)	12,709,828
Ending balance, shares at Jun. 30, 2023	3,500	28,457,241	611,605
Beginning balance, value at Mar. 31, 2023		$ 2,817	$ (541,988)	103,313,844	(325,690)	(86,433,490)	(450,000)	15,565,493
Beginning balance, shares at Mar. 31, 2023	3,500	28,171,523	511,760
Shares issued for services				149,625				149,625
Shares issued for accrued salaries		$ 28		230,804				230,832
Shares issued for accrued salaries, shares		285,718
Shares repurchase during the period			$ (98,537)					(98,537)
Share repurchase during the period , shares			99,845
Foreign currency translation adjustment					141,438		30,207	171,645
Net loss for the period						(3,315,258)	6,028	(3,309,230)
Ending balance, value at Jun. 30, 2023		$ 2,845	$ (640,525)	$ 103,694,273	$ (184,252)	$ (89,748,748)	$ (413,765)	$ 12,709,828
Ending balance, shares at Jun. 30, 2023	3,500	28,457,241	611,605

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net loss	$ (8,699,443)	$ (14,177,999)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	935,531	1,614,617
Gain from early lease termination	(1,064)
Written-off of fixed assets	2,583
Waiver of loan payable	(15,200)
Impairment loss		528,583
Financing charges – first insurance funding		4,429
Stock based compensation for services	2,267,250	4,208,568
Deferred tax assets	(164,836)
Change in operating assets and liabilities:
Accounts receivable	(269,800)	8,699
Inventories	110,573	(111,060)
Deposits, prepayments and other receivables	1,005,716	2,470,800
Contract assets	(282,691)
Contract liabilities	(203,281)	(20,611)
Accounts payables	425,124	104,097
Accrued liabilities and other payables	(2,047,472)	436,712
Advances to related parties	57,070	(502,014)
Right of use assets	279,986	139,420
Operating lease liabilities	(286,297)	(152,715)
Net cash used in operating activities	(6,886,251)	(5,448,474)
Cash flows from investing activities:
Purchase of property, plant, and equipment	(244,454)	(58,901)
Purchase of subsidiary		(200,000)
Cash from purchase of subsidiary and business operation	26,933	31,028
Net cash used in investing activities	(217,521)	(227,873)
Cash flows from financing activities:
Repurchase of common share	(640,525)
Proceed from the issuance of preferred stock and exercise of warrants into preferred stock		412,890
Proceeds from public offering, net of offering expenses		10,402,891
Repayment of loan		(464,368)
Net cash provided by (used in) financing activities	(640,525)	10,351,413
Effect on exchange rate change on cash and cash equivalents	(338,975)	73,003
NET CHANGE IN CASH AND CASH EQUIVALENTS	(8,083,271)	4,748,069
CASH AND CASH EQUIVALENT AT BEGINNING OF YEAR	19,003,336	23,264,777
CASH AND CASH EQUIVALENT AT END OF YEAR	10,920,605	28,012,846
Supplemental disclosure of cash flow information:
Cash paid for interest	652
Cash paid for income tax
NON-CASH INVESTING AND FINANCING ACTIVITIES
Shares issued to acquire subsidiary		883,240
Shares issued for accrued services		119,457
Impact of adoption of ASC 842 - lease obligation and ROU asset		243,186
Common stock issued for accrued salaries		$ 209,969

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	6 Months Ended
	Jun. 30, 2023
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 several acquisitions in calendar year 2022 and 2023, 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 April 1, 2023, the Company’s 100 • On April 1, 2023, the Company’s 99 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 3.30 454,545 On June 30, 2023, NextGen Retail Inc., a Nevada corporation (the “Buyer”), a wholly-owned subsidiary of the Company (the “Registrant”), entered into a Securities Purchase Agreement with Story-I Ltd., an Australian corporation (“Story-I Australia”), Story-I Pte Ltd., a Singapore corporation (“Story-I Singapore”), a wholly-owned subsidiary of Story-I Australia, and Michael Chan, to purchase 95 1.85 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 % Thoughtful Media Group Co. Ltd (FKA: Hottab Asset Company Limited) Vietnam July 25, 2019 Digital marketing VND 5,000,000,000 100 % Nextgen Retail Incorporated (FKA: 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 4,000,000 99.75 % AdActive Media CA Inc. United States April 12, 2010 Digital marketing US$252 100 % PT Tunas Sukses Mandiri Indonesia February 8, 2010 Online ticketing and reservation IDR 26,000,000 99 % Nusatrip Malaysia Sdn Bhd Malaysia March 1, 2017 Online ticketing and reservation MYR 52,000 99 % Nusatrip Singapore Pte Ltd Singapore December 6, 2016 Online ticketing and reservation SGD 212,206 99 % Nusatrip International Pte Ltd Singapore January 9, 2015 Online ticketing and reservation SGD 905,006.51 99 % PT Wahana Cerita Indonesia Indonesia January 14, 2022 Digital marketing and event organizer IDR 51,000,000 100 % Mekong Leisure Travel Joint Stock Company Vietnam October 6, 2011 Online ticketing, reservation and system VND 875,460,000 99 % Sopa Incorporated United States May 22, 2023 Investment holding Preferred: US$1,000 Common: US$20,000 100 % Nusatrip Incorporated United States May 22, 2023 Investment holding Preferred: US$1,000 Common: US$20,000 100 % The Company and its subsidiaries are hereinafter referred to as (the “Company”). On February 23, 2023, Society Pass Incorporated acquired additional issued capital in Nusatrip International Pte Ltd of 2,225,735 75 99 On May 22, 2023, Thoughtful Media Group Inc and Society Pass Inc acquired additional issued capital in Thoughtful (Thailand) Co Ltd of 397,000 2,000

LIQUIDITY AND CAPITAL RESOURCES

LIQUIDITY AND CAPITAL RESOURCES	6 Months Ended
	Jun. 30, 2023
Liquidity And Capital Resources
LIQUIDITY AND CAPITAL RESOURCES	NOTE－2 LIQUIDITY AND CAPITAL RESOURCES The accompanying unaudited condensed consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of June 30, 2023, the Company had cash balances of $ 10,920,065 4,396,449 89,748,748 8,699,443 6,886,251 217,521 640,525 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. Global Events 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	6 Months Ended
	Jun. 30, 2023
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 unaudited 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, 2023 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 2022 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 June 30, 2023 and December 31,2022, the cash and cash equivalents excluded restricted cash amounted to $ 10,839,434 18,930,986 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 3,846,897 10,431,681 6,273,262 12,032,534 • 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 June 30, 2023 and December 31, 2022, the restricted cash amounted to $ 80,631 72,350 • 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 June 30, 2023 and December 31, 2022, 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 six months ended June 30, 2023 and 2022, the Company recorded an allowance for obsolete inventories of $ 0 0 200,359 310,932 • 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 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 Marketing The acquisition of a digital marketing 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $54,707 and $482,410 respectively, in the Lifestyle sector. During the six months ended June 30, 2023 and 2022, the Company generated revenue of $280,924 and $892,715 respectively, in the Lifestyle sector. 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,692 10,941 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,887 21,890 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 54,762 8,042 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 88,847 23,836 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 6,369 5,642 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 20,671 5,642 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,510,960 0 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 2,794,734 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. Online hotel booking system The Company's revenues are substantially reported on a gross basis as the company is primarily responsible for providing the underlying online booking system to hotel owner. Revenue from system subscription fee and commission are substantially recognized at period of time throughout the performance obligations that are satisfied. During the three months ended June 30, 2023 and 2022, the Company generated revenue of $ 556,042 0 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,042,749 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 $ 303,001 20,310 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 $ 1,251,633 1,405,090 • 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 six months ended June 30, 2023, and 2022, software development costs were $ 29,128 36,868 15,209 17,320 • 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 headcount-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 $ 229,378 449,392 98,714 253,290 • 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 June 30, 2023 and December 31, 2022. 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 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. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. 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$")and the accompanying consolidated unaudited condensed financial statements have been expressed in US$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$s, in accordance with ASC Topic 830, "Translation of Financial Statement" ("ASC 830")using the applicable exchange rates on the balance sheet date. Shareholders' equity is translated using historical rates. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income (loss)within the unaudited condensed statements of changes in shareholder's equity. Schedule of Foreign currencies translation and transactions Translation of amounts from SGD into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: Schedule of Foreign currencies translation and transactions June 30, June 30, 2022 Period-end SGD$:US$ exchange rate $ 0.73826 $ 0.71874 Period average SGD$:US$ exchange rate $ 0.74826 $ 0.73258 Translation of amounts from VND into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end VND$:US$ exchange rate $ 0.000042 $ 0.000043 Period average VND$:US$ exchange rate $ 0.000042 $ 0.000044 Translation of amounts from INR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end INR$:US$ exchange rate $ 0.012185 $ 0.012675 Period average INR$:US$ exchange rate $ 0.012674 $ 0.013126 Translation of amounts from PHP into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end PHP:US$ exchange rate $ 0.018077 $ 0.018176 Period average PHP:US$ exchange rate $ 0.018099 $ 0.019173 Translation of amounts from THB into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end THB:US$ exchange rate $ 0.028206 $ N/A Period average THB:US$ exchange rate $ 0.029216 $ N/A Translation of amounts from MYR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end MYR:US$ exchange rate $ 0.213973 $ N/A Period average MYR:US$ exchange rate $ 0.224385 $ N/A Translation of amounts from IDR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end IDR:US$ exchange rate $ 0.000066 $ N/A Period average IDR:US$ exchange rate $ 0.000066 $ 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 ASC Topic 220, “ Comprehensive Income • Earning per share Basic per share amounts are calculated using the weighted average shares outstanding during the year, excluding u

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2023
Revenue
REVENUE	NOTE－4 REVENUE Revenue was generated from the following activities: Schedule of Revenue Six months ended June 30, 2023 2022 Sales – online ordering $ 369,771 $ 916,551 Sales – digital marketing 2,794,734 — Sales – online ticketing and reservation 1,042,749 — Sales – data 20,671 5,642 Software subscription sales 1,887 21,890 Hardware sales — 69 $ 4,229,812 $ 944,152 Three months ended June 30, 2023 2022 Sales – online ordering $ 112,169 $ 482,410 Sales – digital marketing 1,510,960 — Sales – online ticketing and reservation 556,042 — Sales – data 6,369 5,642 Software subscription sales 1,692 10,941 Hardware sales — 69 $ 2,187,232 $ 499,062 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 June 30, 2023 December 31, 2022 Contract liabilities, brought forward $ 1,405,090 $ 25,229 Add: recognized as deferred revenue 1,251,633 1,405,090 Less: recognized as revenue (1,405,090 ) (25,229 ) Contract liabilities, carried forward $ 1,251,633 $ 1,405,090

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE－5 SEGMENT REPORTING Currently, the Company has six 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 Six Months ended June 30, 2023 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 88,847 — — 280,924 — — 369,771 Sales – digital marketing — 2,794,734 — — — — 2,794,734 Sales – online ticketing and reservation — — 1,042,749 — — — 1,042,749 Sales – data — — — — 20,671 — 20,671 Software sales — — 1,142 — — 745 1,887 Total revenue 88,847 2,794,734 1,043,891 280,924 20,671 745 4,229,812 Cost of sales: Cost of online ordering (99,360 ) — — (260,375 ) — — (359,735 ) Cost of digital marketing — (2,270,845 ) — — — — (2,270,845 ) Cost of online platform — — (171,544 ) — — — (171,544 ) Cost of data — — — — (33,354 ) — (33,354 ) Software cost — — (8,633 ) (120,384 ) — (1,921 ) (130,938 ) Total cost of revenue (99,360 ) (2,270,845 ) (180,177 ) (380,759 ) (33,354 ) (1,921 ) (2,966,416 ) Gross income (loss) (10,513 ) 523,889 863,714 (99,835 ) (12,683 ) (1,176 ) 1,263,396 Operating Expenses Sales and marketing expenses (1,782 ) (21,177 ) (148,558 ) (55,422 ) (52 ) (2,387 ) (229,378 ) Software development costs — — — — — (29,128 ) (29,128 ) Depreciation (9,227 ) (6,270 ) (56,691 ) (19,434 ) — (43,909 ) (135,531 ) Amortization — — — — — (807,521 ) (807,521 ) General and administrative expenses (189,297 ) (631,917 ) (1,006,550 ) (429,829 ) (73,201 ) (6,597,089 ) (8,927,883 ) Total operating expenses (200,306 ) (659,364 ) (1,211,799 ) (504,685 ) (73,253 ) (7,480,034 ) (10,129,441 ) Loss from operations (210,819 ) (135,475 ) (348,085 ) (604,520 ) (85,936 ) (7,481,210 ) (8,866,045 ) Other income (expense) JV income 6,844 — — — — — 6,844 Gain on early lease termination — 1,064 — — — — 1,064 Interest income 5 123 1,346 783 — 96,937 99,194 Interest expense (27 ) — 5 — (630 ) — (652 ) Waiver of loan payable 26,221 — — — — (11,021 ) 15,200 Written-off of fixed assets (2,583 ) — — — — — (2,583 ) Other income 3,274 65 1,396 1,072 12,441 30,955 49,203 Total other income (expense) 33,734 1,252 2,747 1,855 11,811 116,871 168,270 Loss before income taxes (177,085 ) (134,223 ) (345,338 ) (602,665 ) (74,125 ) (7,364,339 ) (8,697,775 ) Three Months ended June 30, 2023 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 54,762 — — 57,407 — — 112,169 Sales – digital marketing — 1,510,960 — — — — 1,510,960 Sales – online ticketing and reservation — — 556,042 — — — 556,042 Sales – data — — — — 6,369 — 6,369 Software sales — — 1,142 — — 550 1,692 Total revenue 54,762 1,510,960 557,184 57,407 6,369 550 2,187,232 Cost of sales: Cost of online ordering (66,094 ) — — (58,395 ) — — (124,489 ) Cost of digital marketing — (1,306,684 ) — — — — (1,306,684 ) Cost of online platform — — (95,067 ) — — — (95,067 ) Cost of data — — — — (14,708 ) — (14,708 ) Software cost — — (8,633 ) (59,836 ) — (656 ) (69,125 ) Total cost of revenue (66,094 ) (1,306,684 ) (103,700 ) (118,231 ) (14,708 ) (656 ) (1,610,073 ) Gross income (loss) (11,332 ) 204,276 453,484 (60,824 ) (8,339 ) (106 ) 577,159 Operating Expenses Sales and marketing expenses (73 ) (13,183 ) (72,630 ) (10,441 ) — (2,387 ) (98,714 ) Software development costs — — — — — (15,209 ) (15,209 ) Depreciation (4,659 ) (5,013 ) (28,351 ) (11,684 ) — (21,907 ) (71,614 ) Amortization — — — — — (7,521 ) (7,521 ) General and administrative expenses (86,018 ) (398,436 ) (473,694 ) (199,497 ) (29,381 ) (2,612,888 ) (3,799,914 ) Total operating expenses (90,750 ) (416,632 ) (574,675 ) (221,622 ) (29,381 ) (2,659,912 ) (3,992,972 ) Loss from operations (102,082 ) (212,356 ) (121,191 ) (282,446 ) (37,720 ) (2,660,018 ) (3,415,813 ) Other income (expense) JV income 3,696 — — — — — 3,696 Gain on early lease termination — — — — — — — Interest income 1 123 522 260 — 58,302 59,208 Interest expense — — 5 — (305 ) — (300 ) Waiver of loan payable 26,221 — — — — (11,021 ) 15,200 Written-off of fixed assets (2,583 ) — — — — — (2,583 ) Other income 3,235 34 462 636 (30 ) 28,079 32,416 Total other income (expense) 30,570 157 989 896 (335 ) 75,360 107,637 Loss before income taxes (71,512 ) (212,199 ) (120,202 ) (281,550 ) (38,055 ) (2,584,658 ) (3,308,176 ) Six Months ended June 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 — — — 892,715 — — 892,715 Sales – digital marketing — — — — — — — Sales – online platform 23,836 — — — — — 23,836 Sales – data — — — — 5,642 — 5,642 Software sales — — — — — 21,890 21,890 Hardware sales — — — — — 69 69 Total revenue 23,836 — — 892,715 5,642 21,959 944,152 Cost of sales: Cost of online ordering — — — (825,960 ) — — (825,960 ) Cost of online platform (26,898 ) — — — — — (26,898 ) Cost of data — — — — (975 ) — (975 ) Software sales — — — (92,541 ) (12,664 ) (105,205 ) Hardware sales — — — — — (45 ) (45 ) Total cost of revenue (26,898 ) — — (918,501 ) (975 ) (12,709 ) (959,083 ) Gross income (loss) (3,062 ) — — (25,786 ) 4,667 9,250 (14,931 ) Operating Expenses Sales and marketing expenses (818 ) — — (448,574 ) — (449,392 ) Software development costs — — — — — (36,868 ) (36,868 ) Impairment loss — — — — — (528,583 ) (528,583 ) Depreciation (77 ) — — — (1,270 ) (13,270 ) (14,617 ) Amortization — — — — — (1,600,000 ) (1,600,000 ) General and administrative expenses (59,372 ) — — (606,910 ) (79,852 ) (10,825,311 ) (11,571,445 ) Total operating expenses (60,267 ) — — (1,055,484 ) (81,122 ) (13,004,032 ) (14,200,905 ) Loss from operations (63,329 ) — — (1,081,270 ) (76,455 ) (12,994,782 ) (14,215,836 ) Other income (expense) Gain from early lease termination — — — — — — — Interest income — — — 186 — 5,886 6,072 Interest expense — — — — — (4,429 ) (4,429 ) Loss on settlement of litigation — — — — — — — Warrant modification expense — — — — — — — Other income — — — 699 1,777 35,817 38,293 Total other income (expense) — — — 885 1,777 37,274 39,936 Loss before income taxes (63,329 ) — — (1,080,385 ) (74,678 ) (12,957,508 ) (14,175,900 ) Three Months ended June 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 — — — 466,616 — — 466,616 Sales – digital marketing — — — — — — — Sales – online platform 23,836 — — (8,042 ) — — 15,794 Sales – data — — — — 5,642 — 5,642 Software sales — — — — — 10,941 10,941 Hardware sales — — — — — 69 69 Total revenue 23,836 — — 458,574 5,642 11,010 499,062 Cost of sales: Cost of online ordering — — — (432,707 ) — — (432,707 ) Cost of online platform (26,898 ) — — 2,637 — — (24,261 ) Cost of data — — — — (975 ) — (975 ) Software sales — — — (34,836 ) — (6,376 ) (41,212 ) Hardware sales — — — — — (45 ) (45 ) Total cost of revenue (26,898 ) — — (464,906 ) (975 ) (6,421 ) (499,200 ) Gross income (loss) (3,062 ) — — (6,332 ) 4,667 4,589 (138 ) Operating Expenses Sales and marketing expenses (818 ) — — (252,472 ) — — (253,290 ) Software development costs — — — — — (17,320 ) (17,320 ) Impairment loss — — — — — — — Depreciation (77 ) — — 5 ( 1,270 ) (6,653 ) (7,995 ) Amortization — — — — — (800,000 ) (800,000 ) General and administrative expenses (59,372 ) — — ( 435,855 ) ( 79,852 ) (5,962,290 ) (6,537,369 ) Total operating expenses (60,267 ) — — (688,322 ) (81,122 ) (6,786,263 ) (7,615,974 ) Loss from operations (63,329 ) — — (694,654 ) (76,455 ) (6,781,674 ) (7,616,112 ) Other income (expense) Gain from early lease termination — — — — — — — Interest income — — — 146 — 5,881 6,027 Interest expense — — — — — (384 ) (384 ) Loss on settlement of litigation — — — — — — — Warrant modification expense — — — — — — — Other income — — — — 1,777 22,895 24,672 Total other income (expense) — — — 146 1,777 28,392 30,315 Loss before income taxes (63,329 ) — — (694,508 ) (74,678 ) (6,753,282 ) (7,585,797 ) June 30, 2023 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net 381,205 — 79,709 — 938,723 5,379,305 6,778,942 Identifiable assets 270,761 1,943,926 3,241,615 1,040,975 59,183 10,638,077 17,194,537 December 31, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net 378,170 — 89,808 — 948,457 6,041,654 7,458,089 Identifiable assets 345,017 1,507,771 3,190,380 2,164,386 81,924 17,951,175 25,240,653 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 Six Months Ended June 30, 2023 2022 Indonesia $ 532,977 $ 20,696 Vietnam 623,376 896,661 Philippines 86,159 21,154 Singapore 451,354 5,641 United States 2,027,071 — Thailand 506,132 — Malaysia 2,743 — $ 4,229,812 $ 944,152 Three Months Ended June 30, 2023 2022 Indonesia $ 272,118 $ 10,447 Vietnam 345,639 469,018 Philippines 54,488 13,956 Singapore 212,713 5,641 United States 969,406 — Thailand 331,717 — Malaysia 1,151 — $ 2,187,232 $ 499,062

BUSINESS COMBINATION

BUSINESS COMBINATION	6 Months Ended
	Jun. 30, 2023
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 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. (i) Acquisition of PT Wahana Cerita Indonesia On April 1, 2023, the Company completed the acquisition of a 100 35,000 24,752 25,000 10,000 Schedule of transaction as the acquisition of a business Purchase price allocation: Fair value of stock at closing $ 25,000 Cash paid 10,000 Purchase price $ 35,000 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 assets and liabilities assumed. 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 April 1, 2023. The preliminary estimated fair value of assets acquired, and liabilities assumed in were as follows and the purchase price allocation resulted in $ 35,537 Schedule of Acquisition of assets and liability Acquired assets: Cash and cash equivalents $ 2,644 Trade receivables 9,166 Prepayments 1,577 Total acquired assets 13,387 Less: Assumed liabilities Accrued liabilities and other payable 13,960 Total Assumed liabilities 13,960 Fair value of net liabilities assumed (573 ) Goodwill recorded 35,573 Cash consideration allocated $ 35,000 Goodwill is not expected to be deductible for tax purposes. The Company recognized a goodwill impairment of $ 35,573 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, 2023 and 2022. Schedule of pro forma information Six months ended June 30, 2023 2022 Revenue $ 4,229,812 $ 944,152 Net loss $ (8,699,443 ) $ (14,177,999 ) Net loss per share $ (0.30 ) $ (0.57 ) (ii) Acquisition of Mekong Leisure Travel Join Stock Company On April 11, 2023, the Company completed the acquisition of a 100 164,148 76,531 75,000 89,148 Schedule of transaction as the acquisition of a business Purchase price allocation: Fair value of stock at closing $ 75,000 Cash paid 89,148 Purchase price $ 164,148 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 assets and liabilities assumed. 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 April 1, 2023. The preliminary estimated fair value of assets acquired, and liabilities assumed in were as follows and the purchase price allocation resulted in $ 141,348 Schedule of Acquisition of assets and liability Acquired assets: Cash and cash equivalents $ 24,289 Trade receivables 13,969 Prepayments 49,031 Cash 6,385 Total acquired assets 93,674 Less: Assumed liabilities Trade payables 11,266 Accrued liabilities and other payable 9,784 Contract liabilities 49,824 Total Assumed liabilities 70,874 Fair value of net assets 22,800 Goodwill recorded 141,348 Cash consideration allocated $ 164,148 Goodwill is not expected to be deductible for tax purposes. The Company recognized a goodwill impairment of $ 3141,348 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, 2023 and 2022. Schedule of pro forma information Six months ended June 30, 2023 2022 Revenue $ 4,233,181 $ 1,029,824 Net loss $ (8,720,489 ) $ (14,129,821 ) Net loss per share $ (0.30 ) $ (0.57 )

DEPOSIT, PREPAYMENTS AND OTHER

DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES	6 Months Ended
	Jun. 30, 2023
Deposit Prepayments And Other Receivables
DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES	NOTE－7 DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES Schedule of prepayments and other receivables June 30, 2023 (Unaudited) December 31, 2022 Deposits $ 807,276 $ 921,429 Prepayments 512,413 573,513 Prepayments for consultancy fee (a) — 858,665 Value added tax 188,985 140,053 Interest receivable 19,129 12,763 Other receivables 234,516 204,619 Total $ 1,762,319 $ 2,711,042 (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 0 433,332 0 425,333 858,665 2,576,000 0 1,288,000

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 2023
Inventory Disclosure [Abstract]
INVENTORIES	NOTE－8 INVENTORIES Schedule of inventories June 30, 2023 December 31, 2022 Finished goods $ 200,359 $ 310,932 Less: Reserve for excess and obsolete inventory — — Total Inventories $ 200,359 $ 310,932 All finished goods inventories were related to e-commerce business and was held by the third party logistic. The cost of sales totaled $ 359,735 852,858 200,359 310,932

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE－9 INTANGIBLE ASSETS As of June 30, 2023 and December 31, 2022, intangible assets consisted of the following: Schedule of intangible assets Useful life June 30, 2023 December 31, 2022 At cost: Software platform 2.5 $ 8,000,000 $ 8,000,000 Apps development 938,723 948,457 Computer software 750,300 586,888 Software system 381,205 378,170 Intellectual technology 276,000 276,000 Identifiable intangible asset 4,965,654 4,965,654 Other intangible assets 3 5 — 1,725 15,311,882 15,156,894 Less: accumulated amotization (8,532,940 ) (7,698,805 ) $ 6,778,942 $ 7,458,089 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 year ended December 31, 2022. Amortization of intangible assets attributable to future periods is as follows: Schedule of Amortization of intangible assets Period ending June 30, 2023: Amount 2023 $ — Amortization of intangible assets was $ 0 800,000 Amortization of intangible assets was $ 800,000 1,600,000 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 $ 938,723 948,457 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, through the 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 and TMG Group, through the finalization of Purchase Price Allocation.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023 December 31, 2022 At cost: Computer $ 531,838 $ 600,629 Office equipment 79,246 54,683 Furniture and fixtures 11,589 10,702 Renovation 609,834 322,399 1,232,507 988,413 Less: accumulated depreciation (419,192 ) (282,015 ) Less: exchange difference — — 813,135 706,398 Depreciation expense for the three months ended June 30, 2023 and 2022 were $ 71,614 12,380 Depreciation expense for the six months ended June 30, 2023 and 2022 were $ 135,531 14,617

AMOUNTS DUE TO RELATED PARTIES

AMOUNTS DUE TO RELATED PARTIES	6 Months Ended
	Jun. 30, 2023
Amounts Due To Related Parties
AMOUNTS DUE TO RELATED PARTIES	NOTE－11 AMOUNTS DUE TO RELATED PARTIES Amounts due to related parties consisted of the following: Schedule of Amount due to related parties June 30, 2023 December 31, 2022 Amounts due to related parties (a) $ 64,181 $ 22,311 (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 64,181 22,311

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE－12 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable consisted of the following: Schedule of Accounts payable   June 30, 2023 December 31, 2022 Accounts payable $ 1,732,961 $ 1,296,571 Accrued liabilities and other payables- Related Party (a) — 43,360 Accrued liabilities and other payables (b) 6,500,647 8,281,865 Other Accounts payable 6,500,647 8,325,225 Total Accounts payable $ 8,233,608 $ 9,621,796 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 $ 0 3,360 (b) Accrued liabilities and other payables consisted of the following: Schedule of Accrued liabilities June 30, 2023 December 31, 2022 Accrued payroll $ 378,169 $ 1,023,549 Accrued VAT expenses 45,111 6,801 Accrued taxes 1,061,303 1,653,284 Customer deposit 566,338 1,155,695 Customer refund 246,051 1,146,409 Other payables (c) 1,107,741 994,213 Other accrual (d) 3,095,934 2,301,914 Total Accrued liabilities $ 6,500,647 $ 8,281,865 (c) Included in these balances on June 30, 2023 and December 31, 2022 is a $ 0 75,000 (d) The June 30, 2023 and December 31, 2022, balance includes refund provision, income tax provision and other operation accruals.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
LEASES	NOTE－13 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 June 30, 2022 and December 31, 2022. The Company used a weighted average incremental borrowing rate of 5.85 3.30 During the year ended December 31, 2022, the Company enter into new lease arrangements, and accounted as per ASC Topic 842, the ROU asset and lease obligation of $ 1,762,350 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 Six months ended June 30, 2023 2022 Operating lease expense (per ASC 842) $ 278,183 $ 139,420 Short-term lease expense (other than ASC 842) 50,908 4,653 Total lease expense $ 329,091 $ 144,073 As of June 30, 2023, right-of-use assets were $ 1,609,461 1,620,852 As of December 31, 2022, right-of-use assets were $ 1,537,670 1,541,064 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 June 30, 2023 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 June 30: Schedule of Future Contractual Lease Payments Years ending June 30, Operating lease amount 2024 $ 630,729 2025 494,999 2026 322,300 2027 253,708 2028 72,784 Total 1,744,520 Less: interest (153,668 ) Present value of lease liabilities $ 1,620,852 Less: non-current portion (1,065,261 ) Present value of lease liabilities – current liability $ 555,591

LOAN

LOAN	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
LOAN	NOTE－ 14 LOAN Schedule of loan June 30, 2023 December 31, 2022 Loan – A (i) 24,378 28,164 $ 24,378 $ 28,164 i) 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 4.75 307 0 632 0

SHAREHOLDERS_ DEFICIT

SHAREHOLDERS’ DEFICIT	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
SHAREHOLDERS’ DEFICIT	NOTE－15 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 June 30, 2023 and December 31, 2022, the Company had a total of 28,457,239 27,082,849 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 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 six months ended June 30, 2023 and 2022, 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 three and six months ended June 30, 2023, no warrants were exercised. During the three months ended June 30, 2022, a total of 91 warrants were exercised in exchange to 27,300 shares of its common stock for the value of $55,890. During the six months ended June 30, 2022, a total of 70,791 warrants were exercised in exchange to 187,300 shares of its common stock for the value of $412,890 During the three months ended June 30, 2023 and 2022, the Company issued 0 370,000 0 1,060,500 During the six months ended June 30, 2023 and 2022, the Company issued 196,078 486,000 546,500 1,524,059 During the three months ended June 30, 2023 and 2022, the Company issued 285,718 29,353 230,832 61,750 During the six months ended June 30, 2023 and 2022, the Company issued 394,874 54,797 344,332 148,219 During the three and six months ended June 30, 2022, the Company issued 13,273 119,457 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 partial first tranche 40,604 shares of its common stock for share exchange with the subsidiary’s 100% controlling interest at $2.05, 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 over the subsidiary. As of June 30, 2022 the accrued consideration liability outstanding is 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 no Below is a summary of the Company's issued and outstanding warrants as of June 30, 2023 and December 31, 2022: Schedule of Director's stock awards Warrants Weighted average exercise price Weighted Outstanding as of December 31, 2021 148,305 $ 20.57 4.88 Issued (a) 3,728,784 $ 3.28 2.92 Exercised ( 79,601 ) $ 3.28 0.5 Expired ( 3,560 ) $ 420 — Expired — — — Outstanding as of December 31, 2022 3,793,928 $ 3.565 3.05 Issued — — — Exercised — $ — — Expired — — — Outstanding as of June 30, 2023 3,793,928 $ 3.565 3.05 There is no intrinsic value for the warrants as of June 30, 2023 and December 31, 2022. (a) Common stock will be issued upon warrants exercise of the 3,649,484 warrants having no intrinsic value as of December 31, 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. No additional warrants modification expense was recorded as of June 30, 2023 and December 31, 2022, respectively. 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 Stock Option 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 9.25 Granted — — — Exercised — — — Expired — — — Outstanding as of December 31, 2022 1,945,270 $ 6.49 9 The total fair value of options vested during the six months ended June 30, 2023 and 2022 was $ 0 0 The Company determined the fair value using the Black-Scholes option pricing model with the following assumptions for the six months ended June 30, 2023 and 2022: Schedule of Stock option assumptions December 8, 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, 2021 651,960 $ 7.65 1.67 Issued — — — Vested (325,980 ) 7.65 — Cancelled — — — Unvested as of December 31, 2022 325,980 $ 7.65 0.92 Issued — — — Vested — — — Cancelled — — — Unvested as of June 30, 2023 325,980 $ 7.65 0.92 Below are the unvested shares vesting schedule at future years: Schedule of Future years Year ending December 31 2023 325,980 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 three months ended June 30, 2023 and 2022, the Company recognized the amortization of stock compensation expense of $149,625 and $634,240, respectively. For the six months ended June 30, 2023 and 2022, the Company recognized the amortization of stock compensation expense of $496,125 and $1,802,584, respectively. The remaining unamortized vesting expenses in 0.42 years which estimated with a cost of $346,500.

PREFERRED STOCKS AND WARRANTS

PREFERRED STOCKS AND WARRANTS	6 Months Ended
	Jun. 30, 2023
Preferred Stocks And Warrants
PREFERRED STOCKS AND WARRANTS	NOTE－16 PREFERRED STOCKS AND WARRANTS As of June 30, 2023 and December 31, 2022, the Company’s preferred stocks 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 All of the Series A, B, B-1, C, and C-1 Preferred Shares were issued at a value of respective stated value per share. These all Series of Preferred Shares contain a conversion option, are convert into a fixed number of common shares or redeemable with the cash repayment at the liquidation, so as a result of this liquidation preference, under U.S GAAP, the Company has classified the all these Series of Preferred Shares within mezzanine equity in the consolidated balance sheet. Series X Super Voting Preferred Stock was issued a par value per share. This Series of Preferred Shares does not contain a conversion option, so as a result of this liquidation preference, under U.S GAAP, the Company has classified the this Series of Preferred Shares within permanent equity in the consolidated balance sheet. 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 (a) 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 of 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 Shares No Upon the IPO Closing, all outstanding shares of Series A Preferred Stocks were automatically converted into 888,889 8,000,000 As of June 30, 2023 and December 31, 2022, there were no 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 As of June 30, 2023 and December 31, 2022, there were no Series B-1 Preferred Shares 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 June 30, 2023 and December 31, 2022, there were no Series C Preferred Shares 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 June 30, 2023 and December 31, 2022, there were no Series C-1 Preferred Shares The Company accounts for warrants issued in accordance with the guidance on "Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity" in Topic 480. These warrants did not meet the criteria to be classified as a liability award and therefore were treated as an equity award and classified the Series C-1 Preferred Stocks within mezzanine equity in the consolidated balance sheet. 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 June 30, 2023 and December 31, 2022, there were no Series X Super Voting Preferred Shares 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 June 30, 2023 and December 31, 2022, there were 3,500 3,500

TREASURY STOCKS

TREASURY STOCKS	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
TREASURY STOCKS	NOTE－ 17 TREASURY STOCKS On January 25, 2023, the Board of Directors (“Board”) authorized a $ 2,000,000 Schedule of repurchases of common stock Six Months ended June 30, 2023 2022 Aggregate common stock repurchased $ 611,605 $ — Weighted average price paid per share 1.0473 — Total amount paid $ 640,525 $ — As of June 30, 2023, we had up to $ 1,359,475

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE－ 18 INCOME TAXES For the three months ended June 30, 2023 and 2022, the local (“Nevada”)and foreign components of loss before income taxes were comprised of the following: Schedule of loss before income taxes Six Months ended June 30, 2023 2022 Tax jurisdiction from: - Local $ 5,647,001 $ 11,263,271 - Foreign 3,050,774 2,912,629 Loss before income taxes $ 8,697,775 $ 14,175,900 The provision for income taxes consisted of the following: Schedule of provision for income taxes Six Months ended June 30, 2023 2022 Current: - United States $ — $ — - Singapore — — - Vietnam — — - India 1,265 2,099 - Philippines — — - Indonesia 403 — - Thailand — — - Malaysia — — Deferred: - United States — — - Singapore — — - Vietnam — — - India — — - Philippines — — - Indonesia — — - Thailand — — - Malaysia — — Income tax expense $ 1,668 $ 2,099 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 registered in the Nevada and is subject to the tax laws of United States. As of June 30, 2023, the operation in the U.S. incurred $ 29,529,329 The Company has provided for a full valuation allowance against the deferred tax assets of $ 6,201,159 Singapore The Company’s subsidiary is registered in the Republic of Singapore and is subject to the tax laws of Singapore. As of June 30, 2023, the operation in the Singapore incurred $ 7,036,368 1,196,182 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 June 30, 2023, the operation in the Vietnam incurred $ 4,033,701 806,740 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 June 30, 2023, the operation in the India incurred $ 5,028 of net operating gain. The Company has provided for a full tax effect allowance against the current and deferred tax expenses of $ 1,265 Indonesia The Company's subsidiary is registered in Indonesia and is subject to the tax laws of Indonesia. As of June 30, 2023, the Company's subsidiary operations in Indonesia incurred $ 712,926 156,844 Philippines The Company's subsidiary is registered in the Philippines and is subject to the tax laws of the Philippines. As of June 30, 2023, the Company's subsidiary operations in Philippines incurred $ 959,193 239,798 Thailand The Company's subsidiary is registered in Thailand and is subject to the tax laws of Thailand. As of June 30, 2023, the Company's subsidiary operations in Thailand incurred $ 799,610 155,922 Malaysia The Company's subsidiary is registered in Malaysia and is subject to the tax laws of Malaysia. As of June 30, 2023, the operation in the Malaysia incurred $ 12,928 3,103 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 June 30, 2023 and December 31, 2022 consist of the following: Schedule of Deferred Tax Assets and Liabilities Schedule of Deferred Tax Assets and Liabilities June 30, 2023 December 31, 2022 Deferred tax assets: Software intangibles (U.S) $ 150,465 $ 261,555 Deferred Stock Compensation (U.S.) 5,864,670 7,539,329 ROU net liability — 248 Net operating loss carryforwards - United States 6,201,159 4,791,994 - Singapore 1,196,182 975,690 - Vietnam 806,740 565,376 - India — — - Philippines 239,798 144,211 - Indonesia 156,844 85,450 - Thailand 155,922 139,940 - Malaysia 3,103 — 14,774,883 14,503,793 Less: valuation allowance (14,774,883 ) (14,503,793 ) 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% tax on certain income of controlled foreign corporations. We have elected to account for GILTI as a period cost if and when occurred, rather than recognizing deferred taxes for basis differences expected to reverse. 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 June 30, 2023 and December 31, 2022, the Company does no no

PENSION COSTS

PENSION COSTS	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
PENSION COSTS	NOTE－ 19 PENSION COSTS The Company is required to make contribution to their employees under a government-mandated defined contribution pension scheme for its eligible full-times employees in all countries operating in the Company. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the three months ended June 30, 2023 and 2022, $ 113,767 37,672 205,973 45,762

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE－ 20 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 $ 242,500 0 378,060 0 The Company paid and accrued to the director and key management personnel, the total salaries of $ 485,000 0 596,119 0 The Company issued 19,559 82,907 149,625 634,240 The Company issued 64,853 235,667 496,125 1,802,154 The Company accrued 79,516 124,514 0 The Company accrued 432,361 677,036 0 The Company subsidiary paid their one officer, total professional fee of $ 2,531 1,151 The Company subsidiary paid their one officer, total professional fee of $ 5,521 5,599 The Company paid and accrued to its shareholders, total professional fee of $ 0 209,000 0 0 100,000 209,000 The Company paid and accrued to its shareholders, total professional fee of $ 200,000 506,000 196,078 200,000 200,000 506,000 The Company paid and accrued to its shareholders, total professional fee of $ 0 209,000 0 0 100,000 209,000 Apart from the transactions and balances detailed elsewhere in these accompanying consolidated unaudited condensed financial statements, the Company has no other significant or material related party transactions during the periods presented.

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	6 Months Ended
	Jun. 30, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISK	NOTE－ 21 CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: (a)Major customers For the three and six months ended June 30, 2023 and 2022, respectively, the customers who accounted for 10% or more of the Company’s revenues and its outstanding receivable balances at year-end dates, are presented as follows: Schedule of concentrations of risk Three months ended June 30, 2023 June 30, 2023 Customer Revenues Percentage Accounts Customer A $ 1,074,406 49.12 % $ 352,072 Six months ended June 30, 2023 June 30, 2023 Customer Revenues Percentage Accounts Customer A $ 2,027,071 47.92 % $ 352,072 Three months ended June 30, 2022 June 30, 2022 Customer Revenues Percentage Accounts Customer A $ — — $ — Six months ended June 30, 2022 June 30, 2022 Customer Revenues Percentage Accounts Customer A $ — — $ — (b)Major vendors For the three and six months ended June 30, 2023 and 2022, there is no vendor accounts for 10% or more of the Company’s cost of revenue. (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 us 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 Vietnam, and by the general state of Vietnam economy. The Company's operations in 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	6 Months Ended
	Jun. 30, 2023
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE－22 COMMITMENTS AND CONTINGENCIES On May 31, 2023, Thoughtful Media Group Inc., a Nevada corporation (the “Buyer”), a wholly owned subsidiary of the Company (the “Registrant”), entered into an assets purchase agreement with CV Kaya Kreasi Dunia, purchased its brand name of “Newave”, full employees, full customer and full vendor list, at a consideration of combination of cash sum of $ 26,000 and the Company stocks worth equivalent of $ 104,000 . 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, 2022, 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	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE－ 23 SUBSEQUENT EVENTS In accordance with ASC Topic 855, " Subsequent Events On July 14, 2023, Mekong Leisure Travel Join Stock Company changed its business type from Joint Stock Company to Company Limited. On July 17, 2023, Mekong Leisure Travel Company Limited, a Vietnam corporation (the “Buyer”), a wholly-owned subsidiary of the Company (The “Registrant”), entered into a Share Transfer Agreement to acquire 100% of the outstanding shares of Vietnam International Travel and Service Joint Stock Company, a Vietnam corporation, at a cash consideration of $150,000.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of presentation	• Basis of presentation The Company has prepared the accompanying unaudited 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, 2023 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 2022 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 June 30, 2023 and December 31,2022, the cash and cash equivalents excluded restricted cash amounted to $ 10,839,434 18,930,986 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 3,846,897 10,431,681 6,273,262 12,032,534
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 June 30, 2023 and December 31, 2022, the restricted cash amounted to $ 80,631 72,350
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 June 30, 2023 and December 31, 2022, 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 six months ended June 30, 2023 and 2022, the Company recorded an allowance for obsolete inventories of $ 0 0 200,359 310,932
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 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 Marketing The acquisition of a digital marketing 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $54,707 and $482,410 respectively, in the Lifestyle sector. During the six months ended June 30, 2023 and 2022, the Company generated revenue of $280,924 and $892,715 respectively, in the Lifestyle sector. 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,692 10,941 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,887 21,890 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 54,762 8,042 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 88,847 23,836 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 6,369 5,642 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 20,671 5,642 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 three months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,510,960 0 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 2,794,734 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. Online hotel booking system The Company's revenues are substantially reported on a gross basis as the company is primarily responsible for providing the underlying online booking system to hotel owner. Revenue from system subscription fee and commission are substantially recognized at period of time throughout the performance obligations that are satisfied. During the three months ended June 30, 2023 and 2022, the Company generated revenue of $ 556,042 0 During the six months ended June 30, 2023 and 2022, the Company generated revenue of $ 1,042,749 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 $ 303,001 20,310 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 $ 1,251,633 1,405,090
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 six months ended June 30, 2023, and 2022, software development costs were $ 29,128 36,868 15,209 17,320
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 headcount-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 $ 229,378 449,392 98,714 253,290
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 June 30, 2023 and December 31, 2022. 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 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. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary. 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$")and the accompanying consolidated unaudited condensed financial statements have been expressed in US$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$s, in accordance with ASC Topic 830, "Translation of Financial Statement" ("ASC 830")using the applicable exchange rates on the balance sheet date. Shareholders' equity is translated using historical rates. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income (loss)within the unaudited condensed statements of changes in shareholder's equity. Schedule of Foreign currencies translation and transactions Translation of amounts from SGD into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: Schedule of Foreign currencies translation and transactions June 30, June 30, 2022 Period-end SGD$:US$ exchange rate $ 0.73826 $ 0.71874 Period average SGD$:US$ exchange rate $ 0.74826 $ 0.73258 Translation of amounts from VND into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end VND$:US$ exchange rate $ 0.000042 $ 0.000043 Period average VND$:US$ exchange rate $ 0.000042 $ 0.000044 Translation of amounts from INR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end INR$:US$ exchange rate $ 0.012185 $ 0.012675 Period average INR$:US$ exchange rate $ 0.012674 $ 0.013126 Translation of amounts from PHP into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end PHP:US$ exchange rate $ 0.018077 $ 0.018176 Period average PHP:US$ exchange rate $ 0.018099 $ 0.019173 Translation of amounts from THB into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end THB:US$ exchange rate $ 0.028206 $ N/A Period average THB:US$ exchange rate $ 0.029216 $ N/A Translation of amounts from MYR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end MYR:US$ exchange rate $ 0.213973 $ N/A Period average MYR:US$ exchange rate $ 0.224385 $ N/A Translation of amounts from IDR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end IDR:US$ exchange rate $ 0.000066 $ N/A Period average IDR:US$ exchange rate $ 0.000066 $ 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 six months ended June 30, 2023 and 2022, 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 June 30, 2023 2022 Net loss attributable to Society Pass Incorporated $ (3,315,258 ) $ (7,504,324 ) Weighted average common shares outstanding – Basic and diluted 28,171,523 24,347,607 Net loss per share – Basic and diluted $ ( 0.12 ) $ ( 0.31 ) Six months ended June 30, 2023 2022 Net loss attributable to Society Pass Incorporated $ (8,610,185 ) $ (14,052,702 ) Weighted average common shares outstanding – Basic and diluted 27,630,193 23,126,643 Net loss per share – Basic and diluted $ ( 0.30 ) $ ( 0.61 ) 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 Six months ended June 30, 2023 2022 Options to purchase common stock (a) 1,945,270 1,945,270 Warrants granted to underwriter 3,803,229 3,793,929 Warrants granted with Series C-1 Convertible Preferred Stock (b) 1,068,000 — Total of common stock equivalents 6,186,499 5,739,199 (a) 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. (b) 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 use an underlying asset for the lease term 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 commencement date based on the present value of lease payments over the 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 collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. 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. 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 June 30, 2023 and December 31, 2022, the Company recorded the right of use asset of $ 1,609,461 1,537,670
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 unaudited 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 unaudited condensed 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. 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, 2023 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)	6 Months Ended
	Jun. 30, 2023
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 % Thoughtful Media Group Co. Ltd (FKA: Hottab Asset Company Limited) Vietnam July 25, 2019 Digital marketing VND 5,000,000,000 100 % Nextgen Retail Incorporated (FKA: 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 4,000,000 99.75 % AdActive Media CA Inc. United States April 12, 2010 Digital marketing US$252 100 % PT Tunas Sukses Mandiri Indonesia February 8, 2010 Online ticketing and reservation IDR 26,000,000 99 % Nusatrip Malaysia Sdn Bhd Malaysia March 1, 2017 Online ticketing and reservation MYR 52,000 99 % Nusatrip Singapore Pte Ltd Singapore December 6, 2016 Online ticketing and reservation SGD 212,206 99 % Nusatrip International Pte Ltd Singapore January 9, 2015 Online ticketing and reservation SGD 905,006.51 99 % PT Wahana Cerita Indonesia Indonesia January 14, 2022 Digital marketing and event organizer IDR 51,000,000 100 % Mekong Leisure Travel Joint Stock Company Vietnam October 6, 2011 Online ticketing, reservation and system VND 875,460,000 99 % Sopa Incorporated United States May 22, 2023 Investment holding Preferred: US$1,000 Common: US$20,000 100 % Nusatrip Incorporated United States May 22, 2023 Investment holding Preferred: US$1,000 Common: US$20,000 100 %

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Schedule of Expected useful life	Schedule of Expected useful life 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 June 30, June 30, 2022 Period-end SGD$:US$ exchange rate $ 0.73826 $ 0.71874 Period average SGD$:US$ exchange rate $ 0.74826 $ 0.73258 Translation of amounts from VND into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end VND$:US$ exchange rate $ 0.000042 $ 0.000043 Period average VND$:US$ exchange rate $ 0.000042 $ 0.000044 Translation of amounts from INR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end INR$:US$ exchange rate $ 0.012185 $ 0.012675 Period average INR$:US$ exchange rate $ 0.012674 $ 0.013126 Translation of amounts from PHP into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end PHP:US$ exchange rate $ 0.018077 $ 0.018176 Period average PHP:US$ exchange rate $ 0.018099 $ 0.019173 Translation of amounts from THB into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end THB:US$ exchange rate $ 0.028206 $ N/A Period average THB:US$ exchange rate $ 0.029216 $ N/A Translation of amounts from MYR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end MYR:US$ exchange rate $ 0.213973 $ N/A Period average MYR:US$ exchange rate $ 0.224385 $ N/A Translation of amounts from IDR into US$ has been made at the following exchange rates for the six months ended June 30, 2023 and 2022: June 30, June 30, 2022 Period-end IDR:US$ exchange rate $ 0.000066 $ N/A Period average IDR:US$ exchange rate $ 0.000066 $ N/A
Schedule of computation of diluted net loss per share	Schedule of computation of diluted net loss per share Three months ended June 30, 2023 2022 Net loss attributable to Society Pass Incorporated $ (3,315,258 ) $ (7,504,324 ) Weighted average common shares outstanding – Basic and diluted 28,171,523 24,347,607 Net loss per share – Basic and diluted $ ( 0.12 ) $ ( 0.31 ) Six months ended June 30, 2023 2022 Net loss attributable to Society Pass Incorporated $ (8,610,185 ) $ (14,052,702 ) Weighted average common shares outstanding – Basic and diluted 27,630,193 23,126,643 Net loss per share – Basic and diluted $ ( 0.30 ) $ ( 0.61 )
Schedule of Common stock issued	Schedule of Common stock issued Six months ended June 30, 2023 2022 Options to purchase common stock (a) 1,945,270 1,945,270 Warrants granted to underwriter 3,803,229 3,793,929 Warrants granted with Series C-1 Convertible Preferred Stock (b) 1,068,000 — Total of common stock equivalents 6,186,499 5,739,199 (a) 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. (b) The expiry date of warrants granted with Series C-1 was extended to June 30, 2022.

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2023
Revenue
Schedule of Revenue	Schedule of Revenue Six months ended June 30, 2023 2022 Sales – online ordering $ 369,771 $ 916,551 Sales – digital marketing 2,794,734 — Sales – online ticketing and reservation 1,042,749 — Sales – data 20,671 5,642 Software subscription sales 1,887 21,890 Hardware sales — 69 $ 4,229,812 $ 944,152 Three months ended June 30, 2023 2022 Sales – online ordering $ 112,169 $ 482,410 Sales – digital marketing 1,510,960 — Sales – online ticketing and reservation 556,042 — Sales – data 6,369 5,642 Software subscription sales 1,692 10,941 Hardware sales — 69 $ 2,187,232 $ 499,062
Schedule of Contract liabilities	Schedule of Contract liabilities June 30, 2023 December 31, 2022 Contract liabilities, brought forward $ 1,405,090 $ 25,229 Add: recognized as deferred revenue 1,251,633 1,405,090 Less: recognized as revenue (1,405,090 ) (25,229 ) Contract liabilities, carried forward $ 1,251,633 $ 1,405,090

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting	Schedule of Segment Reporting Six Months ended June 30, 2023 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 88,847 — — 280,924 — — 369,771 Sales – digital marketing — 2,794,734 — — — — 2,794,734 Sales – online ticketing and reservation — — 1,042,749 — — — 1,042,749 Sales – data — — — — 20,671 — 20,671 Software sales — — 1,142 — — 745 1,887 Total revenue 88,847 2,794,734 1,043,891 280,924 20,671 745 4,229,812 Cost of sales: Cost of online ordering (99,360 ) — — (260,375 ) — — (359,735 ) Cost of digital marketing — (2,270,845 ) — — — — (2,270,845 ) Cost of online platform — — (171,544 ) — — — (171,544 ) Cost of data — — — — (33,354 ) — (33,354 ) Software cost — — (8,633 ) (120,384 ) — (1,921 ) (130,938 ) Total cost of revenue (99,360 ) (2,270,845 ) (180,177 ) (380,759 ) (33,354 ) (1,921 ) (2,966,416 ) Gross income (loss) (10,513 ) 523,889 863,714 (99,835 ) (12,683 ) (1,176 ) 1,263,396 Operating Expenses Sales and marketing expenses (1,782 ) (21,177 ) (148,558 ) (55,422 ) (52 ) (2,387 ) (229,378 ) Software development costs — — — — — (29,128 ) (29,128 ) Depreciation (9,227 ) (6,270 ) (56,691 ) (19,434 ) — (43,909 ) (135,531 ) Amortization — — — — — (807,521 ) (807,521 ) General and administrative expenses (189,297 ) (631,917 ) (1,006,550 ) (429,829 ) (73,201 ) (6,597,089 ) (8,927,883 ) Total operating expenses (200,306 ) (659,364 ) (1,211,799 ) (504,685 ) (73,253 ) (7,480,034 ) (10,129,441 ) Loss from operations (210,819 ) (135,475 ) (348,085 ) (604,520 ) (85,936 ) (7,481,210 ) (8,866,045 ) Other income (expense) JV income 6,844 — — — — — 6,844 Gain on early lease termination — 1,064 — — — — 1,064 Interest income 5 123 1,346 783 — 96,937 99,194 Interest expense (27 ) — 5 — (630 ) — (652 ) Waiver of loan payable 26,221 — — — — (11,021 ) 15,200 Written-off of fixed assets (2,583 ) — — — — — (2,583 ) Other income 3,274 65 1,396 1,072 12,441 30,955 49,203 Total other income (expense) 33,734 1,252 2,747 1,855 11,811 116,871 168,270 Loss before income taxes (177,085 ) (134,223 ) (345,338 ) (602,665 ) (74,125 ) (7,364,339 ) (8,697,775 ) Three Months ended June 30, 2023 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 54,762 — — 57,407 — — 112,169 Sales – digital marketing — 1,510,960 — — — — 1,510,960 Sales – online ticketing and reservation — — 556,042 — — — 556,042 Sales – data — — — — 6,369 — 6,369 Software sales — — 1,142 — — 550 1,692 Total revenue 54,762 1,510,960 557,184 57,407 6,369 550 2,187,232 Cost of sales: Cost of online ordering (66,094 ) — — (58,395 ) — — (124,489 ) Cost of digital marketing — (1,306,684 ) — — — — (1,306,684 ) Cost of online platform — — (95,067 ) — — — (95,067 ) Cost of data — — — — (14,708 ) — (14,708 ) Software cost — — (8,633 ) (59,836 ) — (656 ) (69,125 ) Total cost of revenue (66,094 ) (1,306,684 ) (103,700 ) (118,231 ) (14,708 ) (656 ) (1,610,073 ) Gross income (loss) (11,332 ) 204,276 453,484 (60,824 ) (8,339 ) (106 ) 577,159 Operating Expenses Sales and marketing expenses (73 ) (13,183 ) (72,630 ) (10,441 ) — (2,387 ) (98,714 ) Software development costs — — — — — (15,209 ) (15,209 ) Depreciation (4,659 ) (5,013 ) (28,351 ) (11,684 ) — (21,907 ) (71,614 ) Amortization — — — — — (7,521 ) (7,521 ) General and administrative expenses (86,018 ) (398,436 ) (473,694 ) (199,497 ) (29,381 ) (2,612,888 ) (3,799,914 ) Total operating expenses (90,750 ) (416,632 ) (574,675 ) (221,622 ) (29,381 ) (2,659,912 ) (3,992,972 ) Loss from operations (102,082 ) (212,356 ) (121,191 ) (282,446 ) (37,720 ) (2,660,018 ) (3,415,813 ) Other income (expense) JV income 3,696 — — — — — 3,696 Gain on early lease termination — — — — — — — Interest income 1 123 522 260 — 58,302 59,208 Interest expense — — 5 — (305 ) — (300 ) Waiver of loan payable 26,221 — — — — (11,021 ) 15,200 Written-off of fixed assets (2,583 ) — — — — — (2,583 ) Other income 3,235 34 462 636 (30 ) 28,079 32,416 Total other income (expense) 30,570 157 989 896 (335 ) 75,360 107,637 Loss before income taxes (71,512 ) (212,199 ) (120,202 ) (281,550 ) (38,055 ) (2,584,658 ) (3,308,176 ) Six Months ended June 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 — — — 892,715 — — 892,715 Sales – digital marketing — — — — — — — Sales – online platform 23,836 — — — — — 23,836 Sales – data — — — — 5,642 — 5,642 Software sales — — — — — 21,890 21,890 Hardware sales — — — — — 69 69 Total revenue 23,836 — — 892,715 5,642 21,959 944,152 Cost of sales: Cost of online ordering — — — (825,960 ) — — (825,960 ) Cost of online platform (26,898 ) — — — — — (26,898 ) Cost of data — — — — (975 ) — (975 ) Software sales — — — (92,541 ) (12,664 ) (105,205 ) Hardware sales — — — — — (45 ) (45 ) Total cost of revenue (26,898 ) — — (918,501 ) (975 ) (12,709 ) (959,083 ) Gross income (loss) (3,062 ) — — (25,786 ) 4,667 9,250 (14,931 ) Operating Expenses Sales and marketing expenses (818 ) — — (448,574 ) — (449,392 ) Software development costs — — — — — (36,868 ) (36,868 ) Impairment loss — — — — — (528,583 ) (528,583 ) Depreciation (77 ) — — — (1,270 ) (13,270 ) (14,617 ) Amortization — — — — — (1,600,000 ) (1,600,000 ) General and administrative expenses (59,372 ) — — (606,910 ) (79,852 ) (10,825,311 ) (11,571,445 ) Total operating expenses (60,267 ) — — (1,055,484 ) (81,122 ) (13,004,032 ) (14,200,905 ) Loss from operations (63,329 ) — — (1,081,270 ) (76,455 ) (12,994,782 ) (14,215,836 ) Other income (expense) Gain from early lease termination — — — — — — — Interest income — — — 186 — 5,886 6,072 Interest expense — — — — — (4,429 ) (4,429 ) Loss on settlement of litigation — — — — — — — Warrant modification expense — — — — — — — Other income — — — 699 1,777 35,817 38,293 Total other income (expense) — — — 885 1,777 37,274 39,936 Loss before income taxes (63,329 ) — — (1,080,385 ) (74,678 ) (12,957,508 ) (14,175,900 ) Three Months ended June 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 — — — 466,616 — — 466,616 Sales – digital marketing — — — — — — — Sales – online platform 23,836 — — (8,042 ) — — 15,794 Sales – data — — — — 5,642 — 5,642 Software sales — — — — — 10,941 10,941 Hardware sales — — — — — 69 69 Total revenue 23,836 — — 458,574 5,642 11,010 499,062 Cost of sales: Cost of online ordering — — — (432,707 ) — — (432,707 ) Cost of online platform (26,898 ) — — 2,637 — — (24,261 ) Cost of data — — — — (975 ) — (975 ) Software sales — — — (34,836 ) — (6,376 ) (41,212 ) Hardware sales — — — — — (45 ) (45 ) Total cost of revenue (26,898 ) — — (464,906 ) (975 ) (6,421 ) (499,200 ) Gross income (loss) (3,062 ) — — (6,332 ) 4,667 4,589 (138 ) Operating Expenses Sales and marketing expenses (818 ) — — (252,472 ) — — (253,290 ) Software development costs — — — — — (17,320 ) (17,320 ) Impairment loss — — — — — — — Depreciation (77 ) — — 5 ( 1,270 ) (6,653 ) (7,995 ) Amortization — — — — — (800,000 ) (800,000 ) General and administrative expenses (59,372 ) — — ( 435,855 ) ( 79,852 ) (5,962,290 ) (6,537,369 ) Total operating expenses (60,267 ) — — (688,322 ) (81,122 ) (6,786,263 ) (7,615,974 ) Loss from operations (63,329 ) — — (694,654 ) (76,455 ) (6,781,674 ) (7,616,112 ) Other income (expense) Gain from early lease termination — — — — — — — Interest income — — — 146 — 5,881 6,027 Interest expense — — — — — (384 ) (384 ) Loss on settlement of litigation — — — — — — — Warrant modification expense — — — — — — — Other income — — — — 1,777 22,895 24,672 Total other income (expense) — — — 146 1,777 28,392 30,315 Loss before income taxes (63,329 ) — — (694,508 ) (74,678 ) (6,753,282 ) (7,585,797 ) June 30, 2023 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net 381,205 — 79,709 — 938,723 5,379,305 6,778,942 Identifiable assets 270,761 1,943,926 3,241,615 1,040,975 59,183 10,638,077 17,194,537 December 31, 2022 Online F&B and Groceries Deliveries Digital Marketing Online Ticketing and reservation e-Commerce Telecommunication Reseller Merchant POS Total Intangible assets, net 378,170 — 89,808 — 948,457 6,041,654 7,458,089 Identifiable assets 345,017 1,507,771 3,190,380 2,164,386 81,924 17,951,175 25,240,653
Schedule of geographic segments	Schedule of geographic segments Six Months Ended June 30, 2023 2022 Indonesia $ 532,977 $ 20,696 Vietnam 623,376 896,661 Philippines 86,159 21,154 Singapore 451,354 5,641 United States 2,027,071 — Thailand 506,132 — Malaysia 2,743 — $ 4,229,812 $ 944,152 Three Months Ended June 30, 2023 2022 Indonesia $ 272,118 $ 10,447 Vietnam 345,639 469,018 Philippines 54,488 13,956 Singapore 212,713 5,641 United States 969,406 — Thailand 331,717 — Malaysia 1,151 — $ 2,187,232 $ 499,062

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	6 Months Ended
	Jun. 30, 2023
P T Wahana Cerita Indonesia [Member]
Business Acquisition [Line Items]
Schedule of transaction as the acquisition of a business	Schedule of transaction as the acquisition of a business Purchase price allocation: Fair value of stock at closing $ 25,000 Cash paid 10,000 Purchase price $ 35,000
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Acquired assets: Cash and cash equivalents $ 2,644 Trade receivables 9,166 Prepayments 1,577 Total acquired assets 13,387 Less: Assumed liabilities Accrued liabilities and other payable 13,960 Total Assumed liabilities 13,960 Fair value of net liabilities assumed (573 ) Goodwill recorded 35,573 Cash consideration allocated $ 35,000
Schedule of pro forma information	Schedule of pro forma information Six months ended June 30, 2023 2022 Revenue $ 4,229,812 $ 944,152 Net loss $ (8,699,443 ) $ (14,177,999 ) Net loss per share $ (0.30 ) $ (0.57 )
Mekong Leisure Travel Join Stock Company [Member]
Business Acquisition [Line Items]
Schedule of transaction as the acquisition of a business	Schedule of transaction as the acquisition of a business Purchase price allocation: Fair value of stock at closing $ 75,000 Cash paid 89,148 Purchase price $ 164,148
Schedule of Acquisition of assets and liability	Schedule of Acquisition of assets and liability Acquired assets: Cash and cash equivalents $ 24,289 Trade receivables 13,969 Prepayments 49,031 Cash 6,385 Total acquired assets 93,674 Less: Assumed liabilities Trade payables 11,266 Accrued liabilities and other payable 9,784 Contract liabilities 49,824 Total Assumed liabilities 70,874 Fair value of net assets 22,800 Goodwill recorded 141,348 Cash consideration allocated $ 164,148
Schedule of pro forma information	Schedule of pro forma information Six months ended June 30, 2023 2022 Revenue $ 4,233,181 $ 1,029,824 Net loss $ (8,720,489 ) $ (14,129,821 ) Net loss per share $ (0.30 ) $ (0.57 )

DEPOSIT, PREPAYMENTS AND OTHE_2

DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2023
Deposit Prepayments And Other Receivables
Schedule of prepayments and other receivables	Schedule of prepayments and other receivables June 30, 2023 (Unaudited) December 31, 2022 Deposits $ 807,276 $ 921,429 Prepayments 512,413 573,513 Prepayments for consultancy fee (a) — 858,665 Value added tax 188,985 140,053 Interest receivable 19,129 12,763 Other receivables 234,516 204,619 Total $ 1,762,319 $ 2,711,042 (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 0 433,332 0 425,333 858,665 2,576,000 0 1,288,000

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 2023
Inventory Disclosure [Abstract]
Schedule of inventories	Schedule of inventories June 30, 2023 December 31, 2022 Finished goods $ 200,359 $ 310,932 Less: Reserve for excess and obsolete inventory — — Total Inventories $ 200,359 $ 310,932

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Useful life June 30, 2023 December 31, 2022 At cost: Software platform 2.5 $ 8,000,000 $ 8,000,000 Apps development 938,723 948,457 Computer software 750,300 586,888 Software system 381,205 378,170 Intellectual technology 276,000 276,000 Identifiable intangible asset 4,965,654 4,965,654 Other intangible assets 3 5 — 1,725 15,311,882 15,156,894 Less: accumulated amotization (8,532,940 ) (7,698,805 ) $ 6,778,942 $ 7,458,089
Schedule of Amortization of intangible assets	Schedule of Amortization of intangible assets Period ending June 30, 2023: Amount 2023 $ —

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property plant and equipment	Schedule of Property plant and equipment June 30, 2023 December 31, 2022 At cost: Computer $ 531,838 $ 600,629 Office equipment 79,246 54,683 Furniture and fixtures 11,589 10,702 Renovation 609,834 322,399 1,232,507 988,413 Less: accumulated depreciation (419,192 ) (282,015 ) Less: exchange difference — — 813,135 706,398

AMOUNTS DUE TO RELATED PARTIES

AMOUNTS DUE TO RELATED PARTIES (Tables)	6 Months Ended
	Jun. 30, 2023
Amounts Due To Related Parties
Schedule of Amount due to related parties	Schedule of Amount due to related parties June 30, 2023 December 31, 2022 Amounts due to related parties (a) $ 64,181 $ 22,311 (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 64,181 22,311

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2023
Payables and Accruals [Abstract]
Schedule of Accounts payable	Schedule of Accounts payable   June 30, 2023 December 31, 2022 Accounts payable $ 1,732,961 $ 1,296,571 Accrued liabilities and other payables- Related Party (a) — 43,360 Accrued liabilities and other payables (b) 6,500,647 8,281,865 Other Accounts payable 6,500,647 8,325,225 Total Accounts payable $ 8,233,608 $ 9,621,796 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 $ 0 3,360 (b) Accrued liabilities and other payables consisted of the following:
Schedule of Accrued liabilities	Schedule of Accrued liabilities June 30, 2023 December 31, 2022 Accrued payroll $ 378,169 $ 1,023,549 Accrued VAT expenses 45,111 6,801 Accrued taxes 1,061,303 1,653,284 Customer deposit 566,338 1,155,695 Customer refund 246,051 1,146,409 Other payables (c) 1,107,741 994,213 Other accrual (d) 3,095,934 2,301,914 Total Accrued liabilities $ 6,500,647 $ 8,281,865 (c) Included in these balances on June 30, 2023 and December 31, 2022 is a $ 0 75,000 (d) The June 30, 2023 and December 31, 2022, balance includes refund provision, income tax provision and other operation accruals.

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Schedule of Lease expenses	Schedule of Lease expenses Six months ended June 30, 2023 2022 Operating lease expense (per ASC 842) $ 278,183 $ 139,420 Short-term lease expense (other than ASC 842) 50,908 4,653 Total lease expense $ 329,091 $ 144,073
Schedule of Future Contractual Lease Payments	Schedule of Future Contractual Lease Payments Years ending June 30, Operating lease amount 2024 $ 630,729 2025 494,999 2026 322,300 2027 253,708 2028 72,784 Total 1,744,520 Less: interest (153,668 ) Present value of lease liabilities $ 1,620,852 Less: non-current portion (1,065,261 ) Present value of lease liabilities – current liability $ 555,591

LOAN (Tables)

LOAN (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Schedule of loan	Schedule of loan June 30, 2023 December 31, 2022 Loan – A (i) 24,378 28,164 $ 24,378 $ 28,164 i) 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 4.75 307 0 632 0

SHAREHOLDERS_ DEFICIT (Tables)

SHAREHOLDERS’ DEFICIT (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Director's stock awards	Schedule of Director's stock awards Warrants Weighted average exercise price Weighted Outstanding as of December 31, 2021 148,305 $ 20.57 4.88 Issued (a) 3,728,784 $ 3.28 2.92 Exercised ( 79,601 ) $ 3.28 0.5 Expired ( 3,560 ) $ 420 — Expired — — — Outstanding as of December 31, 2022 3,793,928 $ 3.565 3.05 Issued — — — Exercised — $ — — Expired — — — Outstanding as of June 30, 2023 3,793,928 $ 3.565 3.05 There is no intrinsic value for the warrants as of June 30, 2023 and December 31, 2022. (a) Common stock will be issued upon warrants exercise of the 3,649,484 warrants having no intrinsic value as of December 31, 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
Schedule of Stock Option	Schedule of Stock Option 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 9.25 Granted — — — Exercised — — — Expired — — — Outstanding as of December 31, 2022 1,945,270 $ 6.49 9
Schedule of Future years	Schedule of Future years Year ending December 31 2023 325,980 Total 325,980
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Stock option assumptions	Schedule of Stock option assumptions December 8, 2021 Dividend rate 0 % Risk-free rate 1.52 % Weighted average expected life (years) 10 Expected volatility 130 % Share price $ 6. 49
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, 2021 651,960 $ 7.65 1.67 Issued — — — Vested (325,980 ) 7.65 — Cancelled — — — Unvested as of December 31, 2022 325,980 $ 7.65 0.92 Issued — — — Vested — — — Cancelled — — — Unvested as of June 30, 2023 325,980 $ 7.65 0.92

PREFERRED STOCKS AND WARRANTS (

PREFERRED STOCKS AND WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2023
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

TREASURY STOCKS (Tables)

TREASURY STOCKS (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Schedule of repurchases of common stock	Schedule of repurchases of common stock Six Months ended June 30, 2023 2022 Aggregate common stock repurchased $ 611,605 $ — Weighted average price paid per share 1.0473 — Total amount paid $ 640,525 $ —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of loss before income taxes	Schedule of loss before income taxes Six Months ended June 30, 2023 2022 Tax jurisdiction from: - Local $ 5,647,001 $ 11,263,271 - Foreign 3,050,774 2,912,629 Loss before income taxes $ 8,697,775 $ 14,175,900
Schedule of provision for income taxes	Schedule of provision for income taxes Six Months ended June 30, 2023 2022 Current: - United States $ — $ — - Singapore — — - Vietnam — — - India 1,265 2,099 - Philippines — — - Indonesia 403 — - Thailand — — - Malaysia — — Deferred: - United States — — - Singapore — — - Vietnam — — - India — — - Philippines — — - Indonesia — — - Thailand — — - Malaysia — — Income tax expense $ 1,668 $ 2,099
Schedule of Deferred Tax Assets and Liabilities	Schedule of Deferred Tax Assets and Liabilities June 30, 2023 December 31, 2022 Deferred tax assets: Software intangibles (U.S) $ 150,465 $ 261,555 Deferred Stock Compensation (U.S.) 5,864,670 7,539,329 ROU net liability — 248 Net operating loss carryforwards - United States 6,201,159 4,791,994 - Singapore 1,196,182 975,690 - Vietnam 806,740 565,376 - India — — - Philippines 239,798 144,211 - Indonesia 156,844 85,450 - Thailand 155,922 139,940 - Malaysia 3,103 — 14,774,883 14,503,793 Less: valuation allowance (14,774,883 ) (14,503,793 ) Deferred tax assets, net $ — $ —

CONCENTRATIONS OF RISK (Tables)

CONCENTRATIONS OF RISK (Tables)	6 Months Ended
	Jun. 30, 2023
Risks and Uncertainties [Abstract]
Schedule of concentrations of risk	Schedule of concentrations of risk Three months ended June 30, 2023 June 30, 2023 Customer Revenues Percentage Accounts Customer A $ 1,074,406 49.12 % $ 352,072 Six months ended June 30, 2023 June 30, 2023 Customer Revenues Percentage Accounts Customer A $ 2,027,071 47.92 % $ 352,072 Three months ended June 30, 2022 June 30, 2022 Customer Revenues Percentage Accounts Customer A $ — — $ — Six months ended June 30, 2022 June 30, 2022 Customer Revenues Percentage Accounts Customer A $ — — $ —

DESCRIPTION OF BUSINESS AND O_3

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details)	6 Months Ended
	Jun. 30, 2023
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
Effective interest held	100%
S O P A 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
Effective interest held	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
Effective interest held	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
Effective interest held	100%
Hottab Pte Ltd. H P L [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
Effective interest held	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
Effective interest held	100%
Thoughtful Media Group Co Ltd F K A Hottab Asset Company Limited [Member]
Name of subsidiary	Thoughtful Media Group Co. Ltd (FKA: Hottab Asset Company Limited)
Place of incorporation	Vietnam
Entity Incorporation, Date of Incorporation	Jul. 25, 2019
Principal activity	Digital marketing
Share capital	VND 5,000,000,000
Effective interest held	100%
Nextgen Retail Incorporated F K A Leflair Incorporated [Member]
Name of subsidiary	Nextgen Retail Incorporated (FKA: Leflair Incorporated)
Place of incorporation	United States
Entity Incorporation, Date of Incorporation	Dec. 07, 2021
Principal activity	Investment holding
Share capital	US$1
Effective interest held	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
Effective interest held	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
Effective interest held	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
Effective interest held	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
Effective interest held	100%
Push Delivery 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
Effective interest held	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
Effective interest held	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
Effective interest held	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
Effective interest held	100%
Gorilla 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
Effective interest held	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
Effective interest held	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 4,000,000
Effective interest held	99.75%
Ad Active Media C A 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	US$252
Effective interest held	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
Effective interest held	99%
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
Effective interest held	99%
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
Effective interest held	99%
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 905,006.51
Effective interest held	99%
P T Wahana Cerita Indonesia [Member]
Name of subsidiary	PT Wahana Cerita Indonesia
Place of incorporation	Indonesia
Entity Incorporation, Date of Incorporation	Jan. 14, 2022
Principal activity	Digital marketing and event organizer
Share capital	IDR 51,000,000
Effective interest held	100%
Mekong Leisure Travel Joint Stock Company [Member]
Name of subsidiary	Mekong Leisure Travel Joint Stock Company
Place of incorporation	Vietnam
Entity Incorporation, Date of Incorporation	Oct. 06, 2011
Principal activity	Online ticketing, reservation and system
Share capital	VND 875,460,000
Effective interest held	99%
Sopa Incorporated [Member]
Name of subsidiary	Sopa Incorporated
Place of incorporation	United States
Entity Incorporation, Date of Incorporation	May 22, 2023
Principal activity	Investment holding
Share capital	Preferred: US$1,000 Common: US$20,000
Effective interest held	100%
Nusatrip Incorporated [Member]
Name of subsidiary	Nusatrip Incorporated
Place of incorporation	United States
Entity Incorporation, Date of Incorporation	May 22, 2023
Principal activity	Investment holding
Share capital	Preferred: US$1,000 Common: US$20,000
Effective interest held	100%

DESCRIPTION OF BUSINESS AND O_4

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details Narrative) - USD ($)

1 Months Ended

6 Months Ended

Mar. 22, 2023

Feb. 23, 2023

Feb. 08, 2022

Nov. 08, 2021

Feb. 10, 2021

Sep. 21, 2021

Jun. 30, 2023

Jun. 30, 2022

Apr. 02, 2023

Aug. 15, 2022

Jul. 21, 2022

Jul. 07, 2022

May 31, 2022

Feb. 28, 2022

Property, Plant and Equipment [Line Items]

Stockholders' Equity Note, Stock Split

750 for 1

1 for 2.5

Offering shares of common stock

236,111

Gross proceeds

$ 26,000,001

Proceeds of initial public offering

$ 2,124,999

$ 10,402,891

Exchange price per share

$ 1.85

Nusatrip International Pte Ltd [Member] | Minimum [Member]

Property, Plant and Equipment [Line Items]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

75%

Nusatrip International Pte Ltd [Member] | Maximum [Member]

Property, Plant and Equipment [Line Items]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

99%

Nusatrip International Pte Ltd [Member]

Property, Plant and Equipment [Line Items]

Number of ordinary stock shares

2,225,735

Thoughtful Media Group Inc [Member]

Property, Plant and Equipment [Line Items]

Number of ordinary stock shares

397,000

Society Pass Inc [Member]

Property, Plant and Equipment [Line Items]

Number of ordinary stock shares

2,000

Warrant [Member]

Property, Plant and Equipment [Line Items]

Offering shares of common stock

3,030,300

Underwriting Agreement [Member]

Property, Plant and Equipment [Line Items]

Offering shares of common stock

3,030,300

Offering price per share

$ 3.30

Purchase of additional warrants

454,545

IPO [Member]

Property, Plant and Equipment [Line Items]

Offering shares of common stock

2,888,889

Offering price per share

$ 9

New Retail Experience [Member]

Property, Plant and Equipment [Line Items]

Equity interest percentage

100%

Gorilla Networks Pte Ltd [Member]

Property, Plant and Equipment [Line Items]

Equity interest percentage

100%

Ad Active Media Inc [Member]

Property, Plant and Equipment [Line Items]

Equity interest percentage

100%

Mangan P H Food Delivery Service Corp [Member]

Property, Plant and Equipment [Line Items]

Equity interest percentage

100%

S O P A Technology Pte Ltd [Member]

Property, Plant and Equipment [Line Items]

Equity interest percentage

95%

Thoughtful Media Group Inc [Member]

Property, Plant and Equipment [Line Items]

Equity interest percentage

95%

100%

Nusatrip International Pte Ltd [Member]

Property, Plant and Equipment [Line Items]

Equity interest percentage

99%

LIQUIDITY AND CAPITAL RESOURC_2

LIQUIDITY AND CAPITAL RESOURCES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Liquidity And Capital Resources
Cash	$ 10,920,065
Working capital	4,396,449
Retained Earnings (Accumulated Deficit)	89,748,748		$ 81,138,563
Net Income (Loss) Attributable to Parent	8,699,443
Net Cash Provided by (Used in) Operating Activities	6,886,251	$ 5,448,474
Net Cash Provided by (Used in) Investing Activities	217,521	227,873
Net Cash Provided by (Used in) Financing Activities	$ 640,525	$ (10,351,413)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	6 Months Ended
	Jun. 30, 2023
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)	Jun. 30, 2023	Jun. 30, 2022
Singapore, Dollars | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.73826	0.71874
Singapore, Dollars | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.74826	0.73258
Viet Nam, Dong | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.000042	0.000043
Viet Nam, Dong | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.000042	0.000044
India, Rupees | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.012185	0.012675
India, Rupees | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.012674	0.013126
Mexico, Pesos | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.018077	0.018176
Mexico, Pesos | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.018099	0.019173
Thailand, Baht | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.028206
Thailand, Baht | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.029216
Malaysia, Ringgits | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.213973
Malaysia, Ringgits | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.224385
Indonesia, Rupiahs | Period End [Member]
Foreign Currency Exchange Rate, Translation	0.000066
Indonesia, Rupiahs | Period Average [Member]
Foreign Currency Exchange Rate, Translation	0.000066

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounting Policies [Abstract]
Net loss attributable to Society Pass Incorporated	$ (3,315,258)	$ (7,504,324)	$ (8,610,185)	$ (14,052,702)
Weighted Average Number of Shares Outstanding, Basic	28,171,523	24,347,607	27,630,193	23,126,643
Weighted Average Number of Shares Outstanding, Diluted	28,171,523	24,347,607	27,630,193	23,126,643
Net loss per share Basic	$ 0.12	$ 0.31	$ 0.30	$ 0.61
Net loss per share Diluted	$ 0.12	$ 0.31	$ 0.30	$ 0.61

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share		6,186,499	5,739,199
Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share	[1]	1,945,270	1,945,270
Underwriter [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share		3,803,229	3,793,929
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidiluted earnings per share	[2]	1,068,000	0
[1]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.[2]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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Cash Equivalents, at Carrying Value	$ 10,839,434		$ 10,839,434		$ 18,930,986
Cash, FDIC Insured Amount	250,000		250,000
Time Deposit Liability, Uninsured	3,846,897		3,846,897		10,431,681
Cash, Uninsured Amount	6,273,262		6,273,262		12,032,534
Restricted Cash	80,631		80,631		72,350
Allowance for Doubtful Accounts, Premiums and Other Receivables	0		0		0
Allowance for obsolete inventories			0	$ 0
Inventory, Net	200,359		200,359		310,932
Revenues	2,187,232	$ 499,062	4,229,812	944,152
Contract with Customer, Asset, after Allowance for Credit Loss, Current	303,001		303,001		20,310
Contract with Customer, Liability	1,251,633		1,251,633		1,405,090
Research and Development Expense, Software (Excluding Acquired in Process Cost)	15,209	17,320	29,128	36,868
Advertising Expense	98,714	253,290	229,378	449,392
Operating lease rights of use asset	1,609,461		1,609,461		$ 1,537,670
Software Fee [Member]
Revenues	1,692	10,941	1,887	21,890
Grocery Food Delivery [Member]
Revenues	54,762	8,042	88,847	23,836
Telecommunication Reseller [Member]
Revenues	6,369	5,642	20,671	5,642
Digital Marketing [Member]
Revenues	1,510,960	0	2,794,734	0
Online Ticketing And Reservations [Member]
Revenues	$ 556,042	$ 0	$ 1,042,749	$ 0

REVENUE (Details)

REVENUE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total revenue	$ 2,187,232	$ 499,062	$ 4,229,812	$ 944,152
Online Ordering [Member]
Total revenue	112,169	482,410	369,771	916,551
Digital Marketing [Member]
Total revenue	1,510,960		2,794,734
Online Ticketing And Reservation [Member]
Total revenue	556,042		1,042,749
Sales Data [Member]
Total revenue	6,369	5,642	20,671	5,642
Software Development [Member]
Total revenue	1,692	10,941	1,887	21,890
Hardware Sales [Member]
Total revenue		$ 69		$ 69

REVENUES (Details 1)

REVENUES (Details 1) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Revenue
Contract liabilities, brought forward	$ 1,405,090	$ 25,229
Add: recognized as deferred revenue	1,251,633	1,405,090
Less: recognized as current period/year revenue	(1,405,090)	(25,229)
Contract liabilities, carried forward	$ 1,251,633	$ 1,405,090

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Revenue from External Customer [Line Items]
Total revenue	$ 2,187,232	$ 499,062	$ 4,229,812	$ 944,152
Gross income (loss)	577,159	(138)	1,263,396	(14,931)
Operating Expenses
Sales and marketing expenses	(98,714)	(253,290)	(229,378)	(449,392)
Impairment loss				528,583
Total operating expenses	(3,992,972)	(7,615,974)	(10,129,441)	(14,200,905)
Loss from operations	(3,415,813)	(7,616,112)	(8,866,045)	(14,215,836)
Other income (expense)
Gain from early lease termination			1,064
Interest income	59,208	6,027	99,194	6,072
Interest expense	(300)	(384)	(652)	(4,429)
Waiver of loan payable	15,200		15,200
Written-off of fixed assets	2,583		2,583
Other income	32,416	24,672	49,203	38,293
Total other income (expense)	107,637	30,315	168,270	39,936
Loss before income taxes	(3,308,176)	(7,585,797)	(8,697,775)	(14,175,900)
Intangible assets, net	6,778,942		6,778,942		$ 7,458,089
Identifiable assets	23,973,480		23,973,480		32,698,742
Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue	54,762	23,836	88,847	23,836
Total cost of revenue	(66,094)	(26,898)	(99,360)	(26,898)
Gross income (loss)	(11,332)	(3,062)	(10,513)	(3,062)
Operating Expenses
Sales and marketing expenses	(73)	(818)	(1,782)	(818)
Software development costs
Impairment loss
Depreciation	(4,659)	(77)	(9,227)	(77)
Amortization
General and administrative expenses	(86,018)	(59,372)	(189,297)	(59,372)
Total operating expenses	(90,750)	(60,267)	(200,306)	(60,267)
Loss from operations	(102,082)	(63,329)	(210,819)	(63,329)
Other income (expense)
JV income	3,696		6,844
Gain from early lease termination
Interest income	1		5
Interest expense			(27)
Loss on settlement of litigation
Waiver of loan payable	26,221		26,221
Written-off of fixed assets	(2,583)		(2,583)
Other income	3,235		3,274
Total other income (expense)	30,570		33,734
Loss before income taxes	(71,512)	(63,329)	(177,085)	(63,329)
Warrant modification expense
Intangible assets, net	381,205		381,205		378,170
Identifiable assets	270,761		270,761		345,017
Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue	1,510,960		2,794,734
Total cost of revenue	(1,306,684)		(2,270,845)
Gross income (loss)	204,276		523,889
Operating Expenses
Sales and marketing expenses	(13,183)		(21,177)
Software development costs
Impairment loss
Depreciation	(5,013)		(6,270)
Amortization
General and administrative expenses	(398,436)		(631,917)
Total operating expenses	(416,632)		(659,364)
Loss from operations	(212,356)		(135,475)
Other income (expense)
JV income
Gain from early lease termination			1,064
Interest income	123		123
Interest expense
Loss on settlement of litigation
Waiver of loan payable
Written-off of fixed assets
Other income	34		65
Total other income (expense)	157		1,252
Loss before income taxes	(212,199)		(134,223)
Warrant modification expense
Intangible assets, net
Identifiable assets	1,943,926		1,943,926		1,507,771
Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue	557,184		1,043,891
Total cost of revenue	(103,700)		(180,177)
Gross income (loss)	453,484		863,714
Operating Expenses
Sales and marketing expenses	(72,630)		(148,558)
Software development costs
Impairment loss
Depreciation	(28,351)		(56,691)
Amortization
General and administrative expenses	(473,694)		(1,006,550)
Total operating expenses	(574,675)		(1,211,799)
Loss from operations	(121,191)		(348,085)
Other income (expense)
JV income
Gain from early lease termination
Interest income	522		1,346
Interest expense	5		5
Loss on settlement of litigation
Waiver of loan payable
Written-off of fixed assets
Other income	462		1,396
Total other income (expense)	989		2,747
Loss before income taxes	(120,202)		(345,338)
Warrant modification expense
Intangible assets, net	79,709		79,709		89,808
Identifiable assets	3,241,615		3,241,615		3,190,380
E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue	57,407	458,574	280,924	892,715
Total cost of revenue	(118,231)	(464,906)	(380,759)	(918,501)
Gross income (loss)	(60,824)	(6,332)	(99,835)	(25,786)
Operating Expenses
Sales and marketing expenses	(10,441)	(252,472)	(55,422)	(448,574)
Software development costs
Impairment loss
Depreciation	(11,684)	5	(19,434)
Amortization
General and administrative expenses	(199,497)	435,855	(429,829)	(606,910)
Total operating expenses	(221,622)	(688,322)	(504,685)	(1,055,484)
Loss from operations	(282,446)	(694,654)	(604,520)	(1,081,270)
Other income (expense)
JV income
Gain from early lease termination
Interest income	260	146	783	186
Interest expense
Loss on settlement of litigation
Waiver of loan payable
Written-off of fixed assets
Other income	636		1,072	699
Total other income (expense)	896	146	1,855	885
Loss before income taxes	(281,550)	(694,508)	(602,665)	(1,080,385)
Warrant modification expense
Intangible assets, net
Identifiable assets	1,040,975		1,040,975		2,164,386
Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue	6,369	5,642	20,671	5,642
Total cost of revenue	(14,708)	(975)	(33,354)	(975)
Gross income (loss)	(8,339)	4,667	(12,683)	4,667
Operating Expenses
Sales and marketing expenses			(52)
Software development costs
Impairment loss
Depreciation		1,270		(1,270)
Amortization
General and administrative expenses	(29,381)	79,852	(73,201)	(79,852)
Total operating expenses	(29,381)	(81,122)	(73,253)	(81,122)
Loss from operations	(37,720)	(76,455)	(85,936)	(76,455)
Other income (expense)
JV income
Gain from early lease termination
Interest income
Interest expense	(305)		(630)
Loss on settlement of litigation
Waiver of loan payable
Written-off of fixed assets
Other income	(30)	1,777	12,441	1,777
Total other income (expense)	(335)	1,777	11,811	1,777
Loss before income taxes	(38,055)	(74,678)	(74,125)	(74,678)
Warrant modification expense
Intangible assets, net	938,723		938,723		948,457
Identifiable assets	59,183		59,183		81,924
Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue	550	11,010	745	21,959
Total cost of revenue	(656)	(6,421)	(1,921)	(12,709)
Gross income (loss)	(106)	4,589	(1,176)	9,250
Operating Expenses
Sales and marketing expenses	(2,387)		(2,387)
Software development costs	(15,209)	(17,320)	(29,128)	(36,868)
Impairment loss				(528,583)
Depreciation	(21,907)	(6,653)	(43,909)	(13,270)
Amortization	(7,521)	(800,000)	(807,521)	(1,600,000)
General and administrative expenses	(2,612,888)	(5,962,290)	(6,597,089)	(10,825,311)
Total operating expenses	(2,659,912)	(6,786,263)	(7,480,034)	(13,004,032)
Loss from operations	(2,660,018)	(6,781,674)	(7,481,210)	(12,994,782)
Other income (expense)
JV income
Gain from early lease termination
Interest income	58,302	5,881	96,937	5,886
Interest expense		(384)		(4,429)
Loss on settlement of litigation
Waiver of loan payable	(11,021)		(11,021)
Written-off of fixed assets
Other income	28,079	22,895	30,955	35,817
Total other income (expense)	75,360	28,392	116,871	37,274
Loss before income taxes	(2,584,658)	(6,753,282)	(7,364,339)	(12,957,508)
Warrant modification expense
Intangible assets, net	5,379,305		5,379,305		6,041,654
Identifiable assets	10,638,077		10,638,077		17,951,175
Total [Member]
Revenue from External Customer [Line Items]
Total revenue	2,187,232	499,062	4,229,812	944,152
Total cost of revenue	(1,610,073)	(499,200)	(2,966,416)	(959,083)
Gross income (loss)	577,159	(138)	1,263,396	(14,931)
Operating Expenses
Sales and marketing expenses	(98,714)	(253,290)	(229,378)	(449,392)
Software development costs	(15,209)	(17,320)	(29,128)	(36,868)
Impairment loss				(528,583)
Depreciation	(71,614)	(7,995)	(135,531)	(14,617)
Amortization	(7,521)	(800,000)	(807,521)	(1,600,000)
General and administrative expenses	(3,799,914)	(6,537,369)	(8,927,883)	(11,571,445)
Total operating expenses	(3,992,972)	(7,615,974)	(10,129,441)	(14,200,905)
Loss from operations	(3,415,813)	(7,616,112)	(8,866,045)	(14,215,836)
Other income (expense)
JV income	3,696		6,844
Gain from early lease termination			1,064
Interest income	59,208	6,027	99,194	6,072
Interest expense	(300)	(384)	(652)	(4,429)
Loss on settlement of litigation
Waiver of loan payable	15,200		15,200
Written-off of fixed assets	(2,583)		(2,583)
Other income	32,416	24,672	49,203	38,293
Total other income (expense)	107,637	30,315	168,270	39,936
Loss before income taxes	(3,308,176)	(7,585,797)	(8,697,775)	(14,175,900)
Warrant modification expense
Intangible assets, net	6,778,942		6,778,942		7,458,089
Identifiable assets	17,194,537		17,194,537		$ 25,240,653
Sale Online Ordering [Member]
Revenue from External Customer [Line Items]
Total revenue	112,169	466,616	369,771	892,715
Total cost of revenue	(124,489)	(432,707)	(359,735)	(825,960)
Sale Online Ordering [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue	54,762		88,847
Total cost of revenue	(66,094)		(99,360)
Sale Online Ordering [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
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
Sale Online Ordering [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue	57,407	466,616	280,924	892,715
Total cost of revenue	(58,395)	(432,707)	(260,375)	(825,960)
Sale Online Ordering [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Online Ordering [Member]
Revenue from External Customer [Line Items]
Total revenue	112,169	482,410	369,771	916,551
Sales Online Ordering [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue	1,510,960		2,794,734
Total cost of revenue	(1,306,684)		(2,270,845)
Sales Digital Marketing [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Digital Marketing [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue	1,510,960		2,794,734
Total cost of revenue	(1,306,684)		(2,270,845)
Sales Digital Marketing [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Digital Marketing [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Digital Marketing [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
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
Sales Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue	556,042		1,042,749
Total cost of revenue	(95,067)		(171,544)
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
Sales Online Ticketing And Reservation [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Online Ticketing And Reservation [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue	556,042		1,042,749
Total cost of revenue	(95,067)		(171,544)
Sales Online Ticketing And Reservation [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
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
Sales Online Ticketing And Reservation [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Data [Member]
Revenue from External Customer [Line Items]
Total revenue	6,369	5,642	20,671	5,642
Total cost of revenue	(14,708)	(975)	(33,354)	(975)
Sales Data [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Data [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Data [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Data [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Data [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue	6,369	5,642	20,671	5,642
Total cost of revenue	(14,708)	(975)	(33,354)	(975)
Sales Data [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Software Development [Member]
Revenue from External Customer [Line Items]
Total revenue	1,692	10,941	1,887	21,890
Total cost of revenue	(69,125)	(41,212)	(130,938)	(105,205)
Software Development [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Software Development [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Software Development [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue	1,142		1,142
Total cost of revenue	(8,633)		(8,633)
Software Development [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue	(59,836)	(34,836)	(120,384)	(92,541)
Software Development [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Software Development [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue	550	10,941	745	21,890
Total cost of revenue	$ (656)	(6,376)	$ (1,921)	(12,664)
Sales Online Platform [Member]
Revenue from External Customer [Line Items]
Total revenue		15,794		23,836
Total cost of revenue		(24,261)		(26,898)
Sales Online Platform [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue		23,836		23,836
Total cost of revenue		(26,898)		(26,898)
Sales Online Platform [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Online Platform [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Online Platform [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue		(8,042)
Total cost of revenue		2,637
Sales Online Platform [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Sales Online Platform [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Hardware [Member]
Revenue from External Customer [Line Items]
Total revenue		69		69
Total cost of revenue		(45)		(45)
Hardware [Member] | Online F B And Grocery Deliveries [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Hardware [Member] | Digital Marketing [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Hardware [Member] | Online Ticketing And Reservation [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Hardware [Member] | E Commerce [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Hardware [Member] | Telecommunication Reseller [Member]
Revenue from External Customer [Line Items]
Total revenue
Total cost of revenue
Hardware [Member] | Merchant P O S [Member]
Revenue from External Customer [Line Items]
Total revenue		69		69
Total cost of revenue		$ (45)		$ (45)

SEGMENT REPORTING (Details 1)

SEGMENT REPORTING (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,187,232	$ 499,062	$ 4,229,812	$ 944,152
INDONESIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	272,118	10,447	532,977	20,696
VIET NAM
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	345,639	469,018	623,376	896,661
PHILIPPINES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	54,488	13,956	86,159	21,154
SINGAPORE
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	212,713	5,641	451,354	5,641
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	969,406		2,027,071
THAILAND
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	331,717		506,132
MALAYSIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 1,151		$ 2,743

BUSINESS COMBINATION (Details)

BUSINESS COMBINATION (Details) - P T Wahana Cerita Indonesia [Member]	Apr. 02, 2023 USD ($)
Business Acquisition [Line Items]
Fair value of stock at closing	$ 25,000
Cash paid	10,000
Purchase price	$ 35,000

BUSINESS COMBINATION (Details 1

BUSINESS COMBINATION (Details 1) - P T Wahana Cerita Indonesia [Member]	Jun. 30, 2023 USD ($)
Acquired assets:
Cash and cash equivalents	$ 2,644
Trade receivables	9,166
Prepayments	1,577
Total acquired assets	13,387
Less: Assumed liabilities
Accrued liabilities and other payable	13,960
Total Assumed liabilities	13,960
Fair value of net liabilities assumed	(573)
Goodwill recorded	35,573
Cash consideration allocated	$ 35,000

BUSINESS COMBINATION (Details 2

BUSINESS COMBINATION (Details 2) - P T Wahana Cerita Indonesia [Member] - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Business Acquisition [Line Items]
Revenue	$ 4,229,812	$ 944,152
Net loss	$ (8,699,443)	$ (14,177,999)
Net loss per share	$ (0.30)	$ (0.57)

BUSINESS COMBINATION (Details 3

BUSINESS COMBINATION (Details 3) - Mekong Leisure Travel Join Stock Company [Member]	Apr. 11, 2023 USD ($)
Business Acquisition [Line Items]
Fair value of stock at closing	$ 75,000
Cash paid	89,148
Purchase price	$ 164,148

BUSINESS COMBINATION (Details 4

BUSINESS COMBINATION (Details 4) - Mekong Leisure Travel Join Stock Company [Member]	Jun. 30, 2023 USD ($)
Acquired assets:
Cash and cash equivalents	$ 24,289
Trade receivables	13,969
Prepayments	49,031
Cash	6,385
Total acquired assets	93,674
Less: Assumed liabilities
Trade payables	11,266
Accrued liabilities and other payable	9,784
Contract liabilities	49,824
Total Assumed liabilities	70,874
Fair value of net assets	22,800
Goodwill recorded	141,348
Cash consideration allocated	$ 164,148

BUSINESS COMBINATION (Details 5

BUSINESS COMBINATION (Details 5) - Mekong Leisure Travel Join Stock Company [Member] - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Business Acquisition [Line Items]
Revenue	$ 4,233,181	$ 1,029,824
Net loss	$ (8,720,489)	$ (14,129,821)
Net loss per share	$ (0.30)	$ (0.57)

BUSINESS COMBINATION (Details N

BUSINESS COMBINATION (Details Narrative) - USD ($)			6 Months Ended
	Apr. 11, 2023	Apr. 02, 2023	Jun. 30, 2023
New Retail [Member]
Business Acquisition [Line Items]
Aggregate value		$ 10,000
P T Wahana Cerita Indonesia [Member]
Business Acquisition [Line Items]
Acquisition percentage		100%
Consideration		$ 35,000
Number of shares		24,752
Fair value		$ 25,000
Aggregate value		$ 10,000
Goodwill			$ 35,537
Goodwill impairment			35,573
Goodwill			35,573
Mekong Leisure Travel Join Stock Company [Member]
Business Acquisition [Line Items]
Acquisition percentage	100%
Consideration	$ 164,148
Number of shares	76,531
Fair value	$ 75,000
Aggregate value	$ 89,148
Goodwill impairment			3,141,348
Goodwill			$ 141,348

DEPOSIT, PREPAYMENTS AND OTHE_3

DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES (Details) - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Deposits		$ 807,276		$ 807,276			$ 921,429
Prepayments		512,413		512,413			573,513
Prepayments for consultancy fee	[1]						858,665
Value added tax		188,985		188,985			140,053
Interest receivable		19,129		19,129			12,763
Other receivables		234,516		234,516			204,619
Total		1,762,319		1,762,319			2,711,042
Consideration service amount		3,250,000		3,250,000			3,190,000
Consulting expense		0	$ 1,288,000	858,665	$ 2,576,000
China America Culture Media Inc [Member] | Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Other receivables		0		0			$ 433,332
New Continental Technology Inc [Member] | Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Other receivables		$ 0		$ 0		$ 425,333
[1]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 0 433,332 0 425,333 858,665 2,576,000 0 1,288,000

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Finished goods	$ 200,359	$ 310,932
Reserve for excess and obsolete inventory
Total Inventories	$ 200,359	$ 310,932

INVENTORIES (Details Narrative)

INVENTORIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Inventory Disclosure [Abstract]
Cost of Goods and Services Sold	$ 359,735	$ 852,858
Inventory, Net	$ 200,359		$ 310,932

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 15,311,882	$ 15,156,894
Less: accumulated amortization	(8,532,940)	(7,698,805)
Intangible assets, net	$ 6,778,942	7,458,089
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	938,723	948,457
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	750,300	586,888
Software System [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	381,205	378,170
Intellectual Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	276,000	276,000
Indefinite-Lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	4,965,654
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross		$ 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)	Jun. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Preferred Stock, Shares Subscribed but Unissued	8,000		8,000
Stated value	$ 1,000		$ 1,000
Amortization of Intangible Assets	$ 0	$ 800,000	$ 800,000	$ 1,600,000
Finite-Lived Intangible Assets, Gross	15,311,882		15,311,882		$ 15,156,894
Software And Software Development Cost [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 938,723		$ 938,723		$ 948,457
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 ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,232,507	$ 988,413
Less: accumulated depreciation	(419,192)	(282,015)
Less: exchange difference
Property, Plant and Equipment, Net	813,135	706,398
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	531,838	600,629
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	79,246	54,683
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	11,589	10,702
Renovation [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 609,834	$ 322,399

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 71,614	$ 12,380	$ 135,531	$ 14,617

AMOUNTS DUE TO RELATED PARTIE_2

AMOUNTS DUE TO RELATED PARTIES (Details) - USD ($)		6 Months Ended
		Jun. 30, 2023	Dec. 31, 2022
Related Party [Member]
Related Party Transaction [Line Items]
Debt instrument forgiveness		$ 72,176
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties	[1]	$ 64,181	$ 22,311
[1]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 64,181 22,311

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Accounts payable		$ 1,732,961	$ 1,296,571
Accrued liabilities and other payables- Related Party (a)	[1]		43,360
Accrued liabilities and other payables (b)	[2]	6,500,647	8,281,865
Other Accounts payable		6,500,647	8,325,225
Total Accounts payable		8,233,608	9,621,796
Related Party 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Unpaid salaries		$ 0	$ 3,360
[1]The amount represented due to one related party in respect to unpaid salaries and amounted to $ 0 3,360

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details 1) - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Accrued payroll		$ 378,169	$ 1,023,549
Accrued VAT expenses		45,111	6,801
Accrued taxes		1,061,303	1,653,284
Customer deposit		566,338	1,155,695
Customer refund		246,051	1,146,409
Other payables	[1]	1,107,741	994,213
Other accrual	[2]	3,095,934	2,301,914
Total Accrued liabilities		6,500,647	8,281,865
H P L [Member]
Subsidiary, Sale of Stock [Line Items]
Actual capital		$ 0	$ 75,000
[1]Included in these balances on June 30, 2023 and December 31, 2022 is a $ 0 75,000

ACCOUNTS PAYABLE AND ACCRUED _5

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	May 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Accounts Payable, Current	$ 1,732,961	$ 1,296,571
Gorilla Business [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts Payable, Current			$ 532,752

LEASES (Details)

LEASES (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Leases [Abstract]
Operating lease expense (per ASC 842)	$ 278,183	$ 139,420
Short-term lease expense (other than ASC 842)	50,908	4,653
Total lease expense	$ 329,091	$ 144,073

LEASES (Details 1)

LEASES (Details 1) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 630,729
2025	494,999
2026	322,300
2027	253,708
2028	72,784
Total	1,744,520
Less: interest	(153,668)
Present value of lease liabilities	1,620,852	$ 1,541,064
Less: non-current portion	(1,065,261)	(1,073,126)
Present value of lease liabilities – current liability	$ 555,591	$ 467,938

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Weighted average interest rate	5.85%
Weighted average remaining life	3 years 3 months 18 days
ROU asset and lease obligation		$ 1,762,350
Operating lease right-of-use assets	$ 1,609,461	1,537,670
Operating lease liabilities	$ 1,620,852	$ 1,541,064

LOAN (Details)

LOAN (Details) - USD ($)			3 Months Ended		6 Months Ended
		Aug. 17, 2021	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Debt Instrument [Line Items]
Loans Payable			$ 24,378		$ 24,378		$ 28,164
S G D 2 [Member]
Debt Instrument [Line Items]
Loans Payable		$ 35,937
Term		60 months
Maturity date		Aug. 31, 2026
Interest rate		4.75%
Interest Expense			307	$ 0	632	$ 0
Loan A [Member]
Debt Instrument [Line Items]
Loans Payable	[1]		$ 24,378		$ 24,378		$ 28,164
[1]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 4.75 307 0 632 0

SHAREHOLDERS' DEFICIT (Details)

SHAREHOLDERS' DEFICIT (Details) - Warrant [Member] - $ / shares		6 Months Ended	12 Months Ended
		Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Beginning balance		3,793,928	148,305
Weighted average exercise price Beginning balance		$ 3.565	$ 20.57
Weighted average remaining contractual life (in years) Beginning balance		3 years 18 days		4 years 10 months 17 days
Warrants Issued	[1]		3,728,784
Weighted average exercise price Issued	[1]		$ 3.28
Weighted average remaining contractual life (in years) issued	[1]		2 years 11 months 1 day
Warrants Exercised			79,601
Weighted average exercise price Exercised			$ 3.28
Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Weighted Average Remaining Contractual Term Issued1			6 months
Warrants Expired			3,560
Weighted average exercise price Expired			$ 420
Warrants Ending balance		3,793,928	3,793,928	148,305
Weighted average exercise price Ending balance		$ 3.565	$ 3.565	$ 20.57
Weighted average remaining contractual life (in years) ending balance		3 years 18 days
[1]Common stock will be issued upon warrants exercise of the 3,649,484 warrants having no intrinsic value as of December 31, 2022.

SHAREHOLDERS' DEFICIT (Details

SHAREHOLDERS' DEFICIT (Details 1)	6 Months Ended
	Jun. 30, 2023 $ / shares
Beforemodification [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Preferred Stock, Dividend Rate, Percentage	0%
Risk free rate	0.06%
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life	9 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	25%
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.4
After Modification [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Preferred Stock, Dividend Rate, Percentage	0%
Risk free rate	0.12%
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life	18 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	25%
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.4

SHAREHOLDERS' DEFICIT (Detail_2

SHAREHOLDERS' DEFICIT (Details 2) - Equity Option [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Warrants Beginning balance	1,945,270	0
Weighted average exercise price Beginning balance	$ 6.49	$ 0
Share option Granted	0	1,945,270
Weighted average exercise price granted	$ 0	$ 6.49
Weighted Average Remaining Contractual Life, Granted		10 years
Shares option Exercised	0	0
Weighted average exercise price Exercised	$ 0	$ 0
Shares option Expired	0	0
Weighted average exercise price Expired	$ 0	$ 0
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	9 years	9 years 3 months
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]	6 Months Ended
	Jun. 30, 2023 $ / shares
Offsetting Assets [Line Items]
Preferred Stock, Dividend Rate, Percentage	0%
Risk free rate	1.52%
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life	10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	130%
Share Price	$ 6

SHAREHOLDERS' DEFICIT (Detail_4

SHAREHOLDERS' DEFICIT (Details 4) - Directors Stock Awards [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants Beginning balance	325,980	651,960
Weighted average exercise price Beginning balance	$ 7.65	$ 7.65
Sharebased Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Granted Weighted Average Remaining Contractual Term2	11 months 1 day	11 months 1 day	1 year 8 months 1 day
Share awards Granted	0	0
Weighted average grant date fair value per share granted	$ 0	$ 0
Share awards Exercised		(325,980)
Weighted average grant date fair value per share Exercised	$ 0	$ 7.65
Share awards Expired	0	0
Cancelled	$ 0	$ 0
Warrants Ending balance	325,980	325,980	651,960
Weighted average exercise price Ending balance	$ 7.65	$ 7.65	$ 7.65

SHAREHOLDERS' DEFICIT (Detail_5

SHAREHOLDERS' DEFICIT (Details 5)	6 Months Ended
	Jun. 30, 2023 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	325,980
First Year [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	325,980

SHAREHOLDERS_ DEFICIT (Details

SHAREHOLDERS’ DEFICIT (Details Narrative) - USD ($)				3 Months Ended				6 Months Ended
	Nov. 08, 2021	Sep. 21, 2021	Feb. 10, 2021	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 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, Outstanding				28,457,239				28,457,239		27,082,849
Stockholders' Equity, Reverse Stock Split		1 for 2.5	750 for 1
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
Option shares	$ 2,124,999
Costs and 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								a total of 91 warrants were exercised in exchange to 27,300 shares of its common stock for the value of $55,890. During the six months ended June 30, 2022, a total of 70,791 warrants were exercised in exchange to 187,300 shares of its common stock for the value of $412,890
Issuance of common stock value				$ 149,625	$ 546,500	$ 1,694,739	$ 1,632,163
Redeemable warrant per share				$ 420				$ 420
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value				$ 0				$ 0	$ 0
Subsidiary [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Shares, Issued				2,497				2,497		0
Consultants [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance				0		370,000		196,078	486,000
Issuance of common stock value				$ 0		$ 1,060,500		$ 546,500	$ 1,524,059
Compensation [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance				285,718		29,353		394,874	54,797
Issuance of common stock value				$ 230,832		$ 61,750		$ 344,332	$ 148,219
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]
Agreement value				$ 119,457				$ 119,457

PREFERRED STOCKS AND WARRANTS_2

PREFERRED STOCKS AND WARRANTS (Details) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
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	$ 1,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares Stated Value	$ 1,336	$ 1,336
Series B 1 Preferred Stock [Member]
Preferred stock, shares authorized	15,000	15,000
Preferred stock, shares Stated Value	$ 2,917	$ 2,917
Series C Preferred Stock [Member]
Preferred stock, shares authorized	15,000	15,000
Preferred stock, shares Stated Value	$ 5,763	$ 5,763
Series C 1 Preferred Stock [Member]
Preferred stock, shares authorized	30,000	30,000
Preferred stock, shares Stated Value	$ 420	$ 420
Series X Super Voting Preferred Stock [Member]
Preferred stock, shares authorized	3,500	3,500
Preferred stock, shares Stated Value	$ 0.0001	$ 0.0001

PREFERRED STOCKS AND WARRANTS_3

PREFERRED STOCKS AND WARRANTS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2020	Dec. 31, 2022
Series A Preferred Stock [Member]
Preferred Stock, Shares Outstanding	0		0	0		0
Stock Issued During Period, Shares, Purchase of Assets			888,889
Stock Issued During Period, Value, Purchase of Assets			$ 8,000,000
Preferred stock issued	0		0			0
Series B Preferred Stock [Member]
Preferred Stock, Shares Outstanding	0		0			2,548
Stock Issued During Period, Shares, Purchase of Assets			764,400
Stock Issued During Period, Value, Purchase of Assets			$ 3,412,503
Preferred stock issued	0		0			2,548
Stock Issued During Period, Shares, Other	0		0
Series B 1 Preferred Stock [Member]
Preferred Stock, Shares Outstanding	0		0			0
Stock Issued During Period, Shares, Purchase of Assets			48,000
Stock Issued During Period, Value, Purchase of Assets			$ 466,720
Preferred stock issued	0		0			0
Stock Issued During Period, Shares, Other		0
Stock Issued During Period, Shares, New Issues					40
Stock Issued During Period, Value, New Issues					$ 116,680
Share Price	$ 9.72		$ 9.72		$ 2,917
Series C Preferred Stock [Member]
Preferred Stock, Shares Outstanding	0		0			0
Stock Issued During Period, Shares, Purchase of Assets			465,600
Stock Issued During Period, Value, Purchase of Assets			$ 8,353,373
Preferred stock issued	0		0			0
Stock Issued During Period, Shares, Other		0
Share Price	$ 17.9		$ 17.9
Series C 1 Preferred Stock [Member]
Preferred Stock, Shares Outstanding	0		0			0
Stock Issued During Period, Shares, Purchase of Assets				4,195,200
Stock Issued During Period, Value, Purchase of Assets				$ 5,536,832
Preferred stock issued	0		0			0
Share Price	$ 1.21		$ 1.21
Series X Super Voting Preferred Stock [Member]
Preferred Stock, Shares Outstanding	3,500		3,500			3,500

TREASURY STOCKS (Details)

TREASURY STOCKS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Equity [Abstract]
Aggregate common stock repurchased	611,605
Weighted average price paid per share	$ 1.0473
Total amount paid	$ 640,525

TREASURY STOCKS (Details Narrat

TREASURY STOCKS (Details Narrative) - USD ($)	Jun. 30, 2023	Jan. 25, 2023
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Repurchase Agreement Counterparty, Amount at Risk	$ 1,359,475
Board of Directors Chairman [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock Repurchase Program, Authorized Amount		$ 2,000,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
- Local			$ 5,647,001	$ 11,263,271
- Foreign			3,050,774	2,912,629
Loss before income taxes	$ 3,308,176	$ 7,585,797	$ 8,697,775	$ 14,175,900

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income tax expense	$ 1,054	$ 797	$ 1,668	$ 2,099
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			1,265	2,099
Income tax expense Deferred
PHILIPPINES
Income tax expense Current
Income tax expense Deferred
INDONESIA
Income tax expense Current			403
Income tax expense Deferred
THAILAND
Income tax expense Current
Income tax expense Deferred
MALAYSIA
Income tax expense Current
Income tax expense Deferred

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
ROU net liability		$ 248
Deferred tax assets Net operating loss carryforwards	14,774,883	14,503,793
Less: valuation allowance	(14,774,883)	(14,503,793)
Deferred tax assets, net
UNITED STATES
Deferred tax assets Software intangibles	150,465	261,555
Deferred Stock Compensation	5,864,670	7,539,329
Deferred tax assets Net operating loss carryforwards	6,201,159	4,791,994
SINGAPORE
Deferred tax assets Net operating loss carryforwards	1,196,182	975,690
VIET NAM
Deferred tax assets Net operating loss carryforwards	806,740	565,376
INDIA
Deferred tax assets Net operating loss carryforwards
PHILIPPINES
Deferred tax assets Net operating loss carryforwards	239,798	144,211
INDONESIA
Deferred tax assets Net operating loss carryforwards	156,844	85,450
THAILAND
Deferred tax assets Net operating loss carryforwards	155,922	139,940
MALAYSIA
Deferred tax assets Net operating loss carryforwards	$ 3,103

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Unrecognized Tax Benefits	$ 0	$ 0	$ 0
Income Tax Examination, Penalties Expense	0	0
UNITED STATES
Net operating losses incurred	29,529,329	29,529,329
Deferred tax assets valuation allowance	6,201,159	6,201,159
SINGAPORE
Net operating losses incurred	7,036,368	7,036,368
Deferred tax assets valuation allowance	1,196,182	1,196,182
VIET NAM
Net operating losses incurred	4,033,701	4,033,701
Deferred tax assets valuation allowance	806,740	806,740
INDIA
Net operating gains incurred	5,028	5,028
Deferred tax expenses current		1,265
INDONESIA
Net operating losses incurred	712,926	712,926
Deferred tax assets valuation allowance	156,844	156,844
PHILIPPINES
Net operating losses incurred	959,193	959,193
Deferred tax assets valuation allowance	239,798	239,798
THAILAND
Net operating losses incurred	799,610	799,610
Deferred tax assets valuation allowance	155,922	155,922
MALAYSIA
Net operating losses incurred	12,928	12,928
Deferred tax assets valuation allowance	$ 3,103	$ 3,103

PENSION COSTS (Details Narrativ

PENSION COSTS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Retirement Benefits [Abstract]
Pension Cost (Reversal of Cost)	$ 113,767	$ 37,672	$ 205,973	$ 45,762

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Shareholder Service [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total professional fees	$ 0	$ 209,000	$ 200,000	$ 506,000
Director [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total accrued salaries	242,500	0	485,000	0
Key Management Personnel [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total accrued salaries	$ 378,060	$ 0	$ 596,119	$ 0
Issaunce of common stock shares	19,559	82,907	64,853	235,667
Stock based compensation expense	$ 149,625	$ 634,240	$ 496,125	$ 1,802,154
Stock of shares issued			79,516
Key Management Personnel [Member] | Equity Option [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Repayments of Related Party Debt	124,514	0
Directors Key Management Personnel [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock of shares issued			432,361
Directors Key Management Personnel [Member] | Equity Option [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Repayments of Related Party Debt			$ 677,036	0
Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total professional fees	$ 2,531	$ 1,151	$ 5,521	$ 5,599
Shareholder [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Shares issued	0	100,000	196,078	200,000
Shares issued value	$ 0	$ 209,000	$ 200,000	$ 506,000

CONCENTRATIONS OF RISK (Details

CONCENTRATIONS OF RISK (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Concentration Risk [Line Items]
Revenues	$ 2,187,232	$ 499,062	$ 4,229,812	$ 944,152
Customer A [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenues	$ 1,074,406		$ 2,027,071
Concentration Risk, Percentage	49.12%		47.92%
Customer A [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Accounts receivable	$ 352,072		$ 352,072

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Purchase Agreement [Member]	May 31, 2023 USD ($)
Offsetting Assets [Line Items]
Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income	$ 26,000
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 104,000