KonaTel (KTEL) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-10171
Entity Registrant Name	KonaTel, Inc.
Entity Central Index Key	0000845819
Entity Tax Identification Number	80-0973608
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	500 N. Central Expressway
Entity Address, Address Line Two	Ste. 202
Entity Address, City or Town	Plano
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75074
City Area Code	214
Local Phone Number	323-8410
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		42,670,720

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets
Cash and Cash Equivalents	$ 1,134,773	$ 2,055,634
Accounts Receivable, Net	1,438,342	1,510,118
Inventory, Net	792,985	526,337
Prepaid Expenses	9,098	61,241
Other Current Assets		164
Total Current Assets	3,375,198	4,153,494
Property and Equipment, Net	30,360	36,536
Other Assets
Intangible Assets, Net	634,251	634,251
Right of Use Asset	486,042	553,686
Other Assets	74,543	73,883
Total Other Assets	1,194,836	1,261,820
Total Assets	4,600,394	5,451,850
Current Liabilities
Accounts Payable and Accrued Expenses	1,815,560	1,348,931
Loans Payable, Net of Loan Fees	3,583,213	3,070,947
Right of Use Operating Lease Obligation - Current	122,972	118,382
Total Current Liabilities	5,521,745	4,538,260
Long Term Liabilities
Right of Use Operating Lease Obligation - Long Term	395,634	458,227
Total Long Term Liabilities	395,634	458,227
Total Liabilities	5,917,379	4,996,487
Stockholders’ Equity
Common stock, $0.001 par value, 50,000,000 shares authorized, 42,670,720 outstanding and issued at June 30, 2023 and 42,240,406 outstanding and issued at December 31, 2022	42,670	42,240
Additional Paid In Capital	9,075,626	8,710,987
Accumulated Deficit	(10,435,281)	(8,297,864)
Total Stockholders’ Equity	(1,316,985)	455,363
Total Liabilities and Stockholders’ Equity	$ 4,600,394	$ 5,451,850

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	42,670,720	42,240,406
Common stock, shares outstanding	42,670,720	42,240,406

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenue	$ 4,601,426	$ 5,123,097	$ 8,633,145	$ 9,350,954
Cost of Revenue	3,827,374	4,680,530	6,857,214	7,261,127
Gross Profit	774,052	442,567	1,775,931	2,089,827
Operating Expenses
Payroll and Related Expenses	1,107,303	1,238,979	2,246,849	2,371,294
Operating and Maintenance	1,621	717	3,321	1,359
Bad Debt		29,078	14	29,133
Professional and Other Expenses	204,023	145,477	463,418	294,647
Utilities and Facilities	52,030	39,348	109,075	75,035
Depreciation and Amortization	3,088	2,059	6,176	6,176
General and Administrative	43,259	119,316	83,492	180,233
Marketing and Advertising	46,490	37,357	84,008	85,027
Application Development Costs	299,629	115,089	443,158	249,694
Taxes and Insurance	16,907	92,281	33,163	123,660
Total Operating Expenses	1,774,350	1,819,701	3,472,674	3,416,258
Operating Income/(Loss)	(1,000,298)	(1,377,134)	(1,696,743)	(1,326,431)
Other Income and Expense
Interest Expense	(179,630)	(47,146)	(341,132)	(71,176)
Other Income/(Expense), net	(42,792)	(54,073)	(99,542)	(125,196)
Total Other Income and Expenses	(222,422)	(101,219)	(440,674)	(196,372)
Net Loss	$ (1,222,720)	$ (1,478,353)	$ (2,137,417)	$ (1,522,803)
Earnings (Loss) per Share
Basic	$ (0.03)	$ (0.04)	$ (0.05)	$ (0.04)
Diluted	$ (0.03)	$ (0.04)	$ (0.05)	$ (0.04)
Weighted Average Outstanding Shares
Basic	42,520,720	41,615,406	42,539,672	41,615,406
Diluted	42,520,720	41,615,406	42,539,672	41,615,406

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Shares	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance, value at Dec. 31, 2021	$ 41,615	$ 7,911,224	$ (5,345,504)	$ 2,607,335
Shares outstanding at Dec. 31, 2021	41,615,406
Exercised Stock Options
Stock Based Compensation	0	354,296	0	354,296
Net Loss	0	0	(1,522,803)	(1,522,803)
Ending balance, value at Jun. 30, 2022	$ 41,615	8,265,520	(6,868,307)	1,438,828
Shares outstanding at Jun. 30, 2022	41,615,406
Beginning balance, value at Mar. 31, 2022	$ 41,615	8,062,983	(5,389,954)	2,714,644
Shares outstanding at Mar. 31, 2022	41,615,406
Exercised Stock Options
Stock Based Compensation	0	202,537	0	202,537
Net Loss	0	0	(1,478,353)	(1,478,353)
Ending balance, value at Jun. 30, 2022	$ 41,615	8,265,520	(6,868,307)	1,438,828
Shares outstanding at Jun. 30, 2022	41,615,406
Beginning balance, value at Dec. 31, 2022	$ 42,240	8,710,987	(8,297,864)	455,363
Shares outstanding at Dec. 31, 2022	42,240,406
Exercised Stock Options	$ 430	82,070		$ 82,500
Exercised Stock Options, shares	430,314			475,000
Stock Based Compensation	$ 0	282,569	0	$ 282,569
Net Loss	0	0	(2,137,417)	(2,137,417)
Ending balance, value at Jun. 30, 2023	$ 42,670	9,075,626	(10,435,281)	(1,316,985)
Shares outstanding at Jun. 30, 2023	42,670,720
Beginning balance, value at Mar. 31, 2023	$ 42,483	8,894,593	(9,212,561)	(275,485)
Shares outstanding at Mar. 31, 2023	42,483,220
Exercised Stock Options	$ 187	41,063		41,250
Exercised Stock Options, shares	187,500
Stock Based Compensation	$ 0	139,970	0	139,970
Net Loss	0	0	(1,222,720)	(1,222,720)
Ending balance, value at Jun. 30, 2023	$ 42,670	$ 9,075,626	$ (10,435,281)	$ (1,316,985)
Shares outstanding at Jun. 30, 2023	42,670,720

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 Income (Loss)	$ (2,137,417)	$ (1,522,803)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and Amortization	6,176	6,176
Loan Origination Cost Amortization	89,516	7,713
Bad Debt	14	29,133
Stock-based Compensation	282,569	354,296
Non-Compensatory Stock Options Exercised	41,250
Change in Right of Use Asset	67,644	(37,602)
Change in Lease Liability	(58,003)	38,888
Changes in Operating Assets and Liabilities:
Accounts Receivable	71,762	(175,471)
Inventory	(266,648)	(440,367)
Prepaid Expenses	51,647	102,669
Accounts Payable and Accrued Expenses	466,629	309,081
Net cash used in operating activities	(1,384,861)	(1,328,287)
Cash Flows from Investing Activities
Net cash (used in) investing activities
Cash Flows from Financing Activities
Proceeds from Short-Term Note Payable	500,000	3,150,000
Loan Origination Cost	(77,250)	(173,532)
Repayments of Amounts of Notes Payable		(150,000)
Cash Received from Stock Options Exercised	41,250
Net cash provided by financing activities	464,000	2,826,468
Net Change in Cash	(920,861)	1,498,181
Cash - Beginning of Year	2,055,634	932,785
Cash - End of Period	1,134,773	2,430,966
Supplemental Disclosure of Cash Flow Information
Cash paid for interest	133,500	3,099
Cash paid for taxes

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Overview of Company KonaTel Nevada (as defined below) was organized under the laws of the State of Nevada on October 14, 2014, by its founder and then sole shareholder, D. Sean McEwen, to conduct the business of a full-service MVNO (“Mobile Virtual Network Operator”) provider that delivered cellular products and services to individual and business customers in various retail and wholesale markets. It is currently inactive. KonaTel Inc., a Delaware corporation, formerly known as Dala Petroleum Corp. (the “Company,” “we,” “our,” or “us”), also formerly known as “Westcott Products Corporation,” was incorporated as “Light Tech, Inc.” under the laws of the State of Nevada on May 24, 1984. A subsidiary in the name “Westcott Products Corporation” was organized by us under the laws of the State of Delaware on June 24, 1986, for the purpose of changing our name and domicile to the State of Delaware. On June 27, 1986, we merged with the Delaware subsidiary, with the survivor being Westcott Products Corporation, a Delaware corporation (“Westcott”). During 1990, we ceased our then current operations. On March 11, 2000, our Board of Directors began the process of re-entering the development stage, and on June 2, 2014, we completed a merger with Dala Petroleum Corp., a Nevada corporation (respectively, “Dala Nevada” and the “Dala Merger”). We operated as an early-stage oil exploration company focused on our leased acreage acquired by Dala Nevada until 2016, at which time we assigned substantially all of our leased acreage to the former owner of Dala Nevada, and our remaining oil and gas leasehold interests, comprising leases covering approximately 7,489 and 403 acres, more or less, expired in 2017 and 2018, respectively. On December 18, 2017, we acquired KonaTel, Inc, a Nevada subchapter S-Corporation (“KonaTel Nevada”), in a merger with our acquisition subsidiary under which KonaTel Nevada became our wholly owned subsidiary, and we succeeded to its operations; and we changed our name to “KonaTel, Inc.” on February 5, 2018. Apeiron Systems is headquartered in Johnstown, Pennsylvania, where it has customer service and software engineering resources staffed. Additional development resources are staffed out of Los Angeles, CA, as well as in Europe and Asia. IM Telecom is headquartered in Plano, Texas, and has a warehouse operation in Tulsa, Oklahoma, and a customer service center in Atmore, Alabama. We are headquartered in Plano, Texas. Apeiron Systems has nine (9) full-time employees; IM Telecom has twenty-one (21) full-time employees and two (2) part-time employees; and we have four (4) full-time employees. Principal Products or Services and their Markets Our principal products and services, across our two (2) active wholly owned subsidiaries, Apeiron Systems and IM Telecom, include our CPaaS suite of services (SIP/VoIP, SMS/MMS), wholesale and retail mobile voice and mobile data IoT services, wholesale voice termination services, and our ETC and ACP subsidized services for low-income Americans. Except for our ETC Lifeline services distributed in up to eleven (11) states and our ACP services distributed in the fifty (50) states, as well as Washington D.C. and Puerto Rico, our Apeiron Systems’ products and services are available worldwide and subject to U.S., international and local/national regulations. We generate revenue from two (2) primary sources, Hosted Services and Mobile Services: · Our Hosted Services include a suite of hosted CPaaS services within Apeiron Systems’ cloud platform, including Cloud IVRs, Voicemail, Fax, Call Recording and other services provided with local, toll-free and international phone numbers. Apeiron also delivers public and private IP network services from its national redundant network backbone, including MPLS, Dedicated Internet and LTE Wireless WAN solutions. Additionally, Apeiron’s Cloud Services include Information Data Dips, SD-WAN and IoT data and device management, of which IoT provides device connectivity via wireless 4G/5G. These Hosted Services are marketed nationally and internationally through the Apeiron website, its sales staff, independent sales agents and ISOs. · Our Mobile Services include retail and wholesale cellular voice/text/data services and IoT mobile data services through our subsidiaries Apeiron Systems and IM Telecom. Mobile voice/text/data and IoT mobile data services are supported by a blend of reseller agreements with select national wireless carriers and national wireless wholesalers. A wireless communications service reseller typically does not own the wireless network infrastructure over which services are provided to its customers. Mobile voice/text/data and mobile data solutions are generally sold as traditional post-paid service plans that may include voice/text/data or wireless data only plans. Sometimes equipment is provided, which can include, but is not limited to, phones, tablets, modems, routers and accessories. Also included in our Mobile Services segment is the distribution of government subsidized mobile voice service and mobile data service by IM Telecom under its Infiniti Mobile brand and FCC license to low-income American households that qualify for the FCC’s Lifeline mobile voice service program and/or the FCC’s ACP mobile data program. Even though government programs like Lifeline have existed since 1985, these programs, along with newer programs like the ACP program, are subject to change and may have a material impact on our Mobile Services business if changed, reduced or eliminated. Basis of Presentation Interim Financial Statements The accompanying unaudited condensed interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2022. The accompanying financial statements have been prepared using the accrual basis of accounting. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates in these financial statements include the allowance for doubtful receivables, allowance for inventory obsolescence, the estimated useful lives of property and equipment, and stock-based compensation. Actual results could differ from those estimates. Basis of Consolidation The condensed consolidated financial statements include the Company and its three (3) wholly owned corporate subsidiaries, KonaTel Nevada, Apeiron Systems and IM Telecom. All significant intercompany transactions are eliminated. Net Income (Loss) Per Share Basic income (loss) per share of common stock attributable to common stockholders is calculated by dividing net income (loss) attributable to common stockholders by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the weighted-average shares of common stock underlying outstanding stock-based awards using the treasury stock method or the if-converted method, as applicable, are included when calculating diluted net income (loss) per share of common stock attributable to common stockholders when their effect is dilutive. The dilutive common shares for the three and six months ended June 30, 2023, and 2022, are not included in the computation of diluted earnings per share because to do so would be anti-dilutive. As of June 30, 2023, and 2022, there were 803,480 2,205,473 The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted Three Months Ended June 30, 2023 2022 Numerator Net Loss $ (1,222,720 ) (1,478,353 ) Denominator Weighted-average common shares outstanding, basic 42,520,720 41,615,406 Dilutive impact of stock options Weighted-average common shares outstanding, diluted 42,520,720 41,615,406 Net income per common share Basic $ (0.03 ) (0.04 ) Diluted $ (0.03 ) (0.04 ) Six Months Ended June 30, 2023 2022 Numerator Net Loss $ (2,137,417 ) (1,522,803 ) Denominator Weighted-average common shares outstanding, basic 42,539,672 41,615,406 Dilutive impact of stock options Weighted-average common shares outstanding, diluted 42,539,672 41,615,406 Net income per common share Basic $ (0.05 ) (0.04 ) Diluted $ (0.05 ) (0.04 ) Concentrations of Credit Risk Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of receivables, cash and cash equivalents. Trade Account Receivables Sales Revenue All cash and cash equivalents are held at high credit financial institutions. These deposits are generally insured under the FDIC’s deposit insurance coverage; however, from time to time, the deposit levels may exceed FDIC coverage levels. The Company has a concentration of risk with respect to trade receivables from customers and cellular providers. As of June 30, 2023, the Company had a significant concentration of receivables (defined as customers whose receivable balances are greater than 10% of total receivables) due from two (2) customers in the amount of $ 942,772 65.7 273,982 19.1 859,334 57.0 255,136 16.9 Concentration of Major Customer A significant amount of the revenue is derived from contracts with major customers. For the three months ended June 30, 2023, the Company had two (2) customers that accounted for $ 2,614,769 56.8 745,485 16.2 3,310,128 64.6 910,574 17.8 4,872,883 56.4 1,463,062 16.9 5,741,697 61.4 1,826,412 19.5 Effect of Recent Accounting Pronouncements The Company has evaluated all recent accounting pronouncements and believes that none will have a significant effect on the Company’s financial statements.

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 2 – INVENTORY Inventory primarily consists of sim cards and cell phones, which are stored at our warehouse, or have been delivered to distributors in the field. Inventories are stated at cost using the first-in, first-out (“FIFO”) valuation method. On a monthly basis, inventory is counted at our warehouse facility, and is reviewed for obsolescence and counted for accuracy with distributors. At June 30, 2023, and December 31, 2022, the Company had inventory of $ 792,985 526,337

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment consist of the following major classifications as of June 30, 2023, and December 31, 2022: Property and Equipment - Schedule of Property and Equipment June 30, 2023 December 31, 2022 Lease Improvements Lease Improvements $ 46,950 $ 46,950 Furniture and Fixtures Furniture and Fixtures 102,946 102,946 Billing Software 217,163 217,163 Office Equipment Office Equipment 94,552 94,552 461,611 461,611 Less: Accumulated Depreciation (431,251 ) (425,075 ) Property and equipment, net $ 30,360 $ 36,536 Depreciation related to Property and Equipment amounted to $ 3,088 2,059 6,176 6,176

RIGHT-OF-USE ASSETS

RIGHT-OF-USE ASSETS	6 Months Ended
	Jun. 30, 2023
Right-of-use Assets
RIGHT-OF-USE ASSETS	NOTE 4 – RIGHT-OF-USE ASSETS Minimum Maximum Right-of-Use Assets consist of assets accounted for under ASC 842. The assets are recorded at present value using implied interest rates between 4.75 7.50 The Company has Right-of-Use Assets through leases of property under non-cancelable leases. As of June 30, 2023, the Company had four (4) properties with lease terms in excess of one (1) year. Of these four (4) leases, two (2) leases expire in 2025, one (1) lease expires in 2026, and one (1) lease expires in 2030 518,606 Future lease liability payments under the terms of these leases are as follows: Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases 2023 $ 77,072 2024 155,324 2025 129,543 2026 65,967 2027 54,000 Thereafter 144,000 Total 625,906 Less Interest 107,300 Present value of minimum lease payments 518,606 Less Current Maturities 122,972 Long Term Maturities $ 395,634 The weighted average term of the Right-to-Use leases is 64.2 6.81 42,803 28,818 86,078 59,597

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangible Assets with definite useful life consist of licenses, customer lists and software that were acquired through acquisitions. Intangible Assets with indefinite useful life consist of the Lifeline license granted by the FCC. The license, because of the nature of the asset and the limitation on the number of granted Lifeline licenses by the FCC, will not be amortized. The license was acquired through an acquisition. The fair market value of the license as of June 30, 2023, and December 31, 2022, was $ 634,251 June 30, 2023 December 31, 2022 Customer List $ 1,135,962 $ 1,135,962 Software 2,407,001 2,407,001 ETC License 634,251 634,251 Less: Amortization (3,542,963 ) (3,542,963 ) Intangible Assets, net $ 634,251 $ 634,251 Amortization expense amounted to $ 0 0 0 0 The reclassification in the Balance Sheet for Right of Use Assets has been made in this filing to conform to both the current and future reported presentation.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE On June 14, 2022, we and our wholly-owned subsidiary companies, Apeiron Systems and IM Telecom, entered into a Note Purchase Agreement (the “NPA”) with CCUR Holdings, Inc., a Delaware corporation (respectively, “CCUR” and the “CCUR Loan”), as “Collateral Agent”; and CCUR and Symbolic Logic, Inc., a Delaware corporation (“Symbolic”), as “Purchasers,” along with a related Guarantee and Security Agreement (the “GSA”) with CCUR as the Collateral Agent, whereby the Company and its subsidiary companies pledged all of their assets to secure $ 3,150,000 On April 28, 2023, the Company provided notice to CCUR of its election to utilize the “First Extension Option” by an additional six (6) months. As part of the condition to extend, the Company paid $ 47,250 On June 1, 2023, we entered into a “First Amendment to the NPA” with CCUR and Symbolic. The purpose for the amendment was to add further growth capital to the Company in the form of “Delayed Draw Notes” in an aggregate principal amount of up to $2,000,000 On June 1, 2023, the Company exercised the first draw under the First Amendment to the NPA of $ 500,000 15,000

CONTINGENCIES AND COMMITMENTS

CONTINGENCIES AND COMMITMENTS	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES AND COMMITMENTS	NOTE 7 – CONTINGENCIES AND COMMITMENTS Litigation From time to time, the Company may be subject to legal proceedings and claims which arise in the ordinary course of business. As of June 30, 2023, there are no ongoing legal proceedings. Contract Contingencies The Company has the normal obligation for the completion of its cellular provider contracts in accordance with the appropriate standards of the industry and that may be provided in the contractual agreements. Tax Audits In June of 2021, the Company received an audit determination and assessment from the State of Pennsylvania related to sales and use tax for the audit period of January 1, 2016, through September 30, 2019. The assessment is in the amount of $ 115,000 7,000 Letters of Credit The Company had no outstanding letters of credit as of June 30, 2023.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 8 – SEGMENT REPORTING The Company operates within two ( 2 The reportable segments consist of Hosted Services and Mobile Services. Mobile Services reporting will now consist of our post-paid and pre-paid cellular business. Hosted Services Mobile Services The following table reflects the result of operations of the Company’s reportable segments: Segment Reporting - Schedule of Segment Reporting Information Hosted Services Mobile Services Total For the six months period ended June 30, 2023 Revenue $ 2,483,918 $ 6,149,227 $ 8,633,145 Gross Profit $ 708,155 $ 1,067,776 $ 1,775,931 Depreciation and amortization $ 1,777 $ 4,399 $ 6,176 Additions to property and equipment $ — $ — $ — For the three months period ended June 30, 2023 Revenue $ 1,250,987 $ 3,350,439 $ 4,601,426 Gross Profit $ 360,674 $ 413,378 $ 774,052 Depreciation and amortization $ 840 $ 2,248 $ 3,088 Additions to property and equipment $ — $ — $ — For the six months period ended June 30, 2022 Revenue $ 2,842,594 $ 6,508,360 $ 9,350,954 Gross Profit $ 890,493 $ 1,199,334 $ 2,089,827 Depreciation and amortization $ 1,877 $ 4,299 $ 6,176 Additions to property and equipment $ — $ — $ — For the three months period ended June 30, 2022 Revenue $ 1,428,936 $ 3,694,161 $ 5,123,097 Gross Profit $ 456,076 $ (13,509 ) $ 442,567 Depreciation and amortization $ 574 $ 1,485 $ 2,059 Additions to property and equipment $ — $ — $ —

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 9 – STOCKHOLDERS’ EQUITY Independent Directors’ Incentive Stock Options On June 1, 2023 the Board of Directors unanimously voted to suspend incentive stock options available to our two (2) independent directors, effective June 1, 2023. Non-Compensatory Stock Option Grant Chief Executive Officer On June 13, 2023, D. Sean McEwen, the Chairman and CEO of the Company, exercised his second tranche of 187,500 187,500 0.22 Stock Compensation The Company offers incentive stock option equity grants to directors and key employees. Options vest in tranches and typically expire in five (5) years. For the six months ended June 30, 2023, and 2022, the Company recorded options expense of $ 282,569 354,296 139,970 202,537 1,599,299 3.15 Jeffrey Pearl, an independent Board member, was granted 25,000 0.781 0.710 0.781 5 180.86 3.51 Robert Beaty, an independent Board member, was granted 25,000 0.792 0.72 0.792 5 180.86 3.45 The following table represents stock option activity as of and for the six months ended June 30, 2023: Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity Number of Weighted Average Weighted Average Aggregate Shares Exercise Price Remaining Life Intrinsic Value Options Outstanding – December 31, 2022 4,405,000 $ 0.59 3.22 $ 2,260,138 Granted 100,000 0.82 Exercised (475,000 ) 0.51 240,838 Forfeited — — Options Outstanding – June 30, 2023 4,030,000 $ 0.64 3.69 $ 752,863 Exercisable and Vested, June 30, 2023 803,480 $ 0.48 2.03 $ 282,727

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS Below are events that have occurred since June 30, 2023: Subsequent Events Incentive Stock Option Grants John Shadek Esq., an independent legal advisor, was granted 60,000 0.894

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 Interim Financial Statements The accompanying unaudited condensed interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2022. The accompanying financial statements have been prepared using the accrual basis of accounting. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates in these financial statements include the allowance for doubtful receivables, allowance for inventory obsolescence, the estimated useful lives of property and equipment, and stock-based compensation. Actual results could differ from those estimates.
Basis of Consolidation	Basis of Consolidation The condensed consolidated financial statements include the Company and its three (3) wholly owned corporate subsidiaries, KonaTel Nevada, Apeiron Systems and IM Telecom. All significant intercompany transactions are eliminated.
Net Income (Loss) Per Share	Net Income (Loss) Per Share Basic income (loss) per share of common stock attributable to common stockholders is calculated by dividing net income (loss) attributable to common stockholders by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the weighted-average shares of common stock underlying outstanding stock-based awards using the treasury stock method or the if-converted method, as applicable, are included when calculating diluted net income (loss) per share of common stock attributable to common stockholders when their effect is dilutive. The dilutive common shares for the three and six months ended June 30, 2023, and 2022, are not included in the computation of diluted earnings per share because to do so would be anti-dilutive. As of June 30, 2023, and 2022, there were 803,480 2,205,473 The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted Three Months Ended June 30, 2023 2022 Numerator Net Loss $ (1,222,720 ) (1,478,353 ) Denominator Weighted-average common shares outstanding, basic 42,520,720 41,615,406 Dilutive impact of stock options Weighted-average common shares outstanding, diluted 42,520,720 41,615,406 Net income per common share Basic $ (0.03 ) (0.04 ) Diluted $ (0.03 ) (0.04 ) Six Months Ended June 30, 2023 2022 Numerator Net Loss $ (2,137,417 ) (1,522,803 ) Denominator Weighted-average common shares outstanding, basic 42,539,672 41,615,406 Dilutive impact of stock options Weighted-average common shares outstanding, diluted 42,539,672 41,615,406 Net income per common share Basic $ (0.05 ) (0.04 ) Diluted $ (0.05 ) (0.04 )
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of receivables, cash and cash equivalents. Trade Account Receivables Sales Revenue All cash and cash equivalents are held at high credit financial institutions. These deposits are generally insured under the FDIC’s deposit insurance coverage; however, from time to time, the deposit levels may exceed FDIC coverage levels. The Company has a concentration of risk with respect to trade receivables from customers and cellular providers. As of June 30, 2023, the Company had a significant concentration of receivables (defined as customers whose receivable balances are greater than 10% of total receivables) due from two (2) customers in the amount of $ 942,772 65.7 273,982 19.1 859,334 57.0 255,136 16.9
Concentration of Major Customer	Concentration of Major Customer A significant amount of the revenue is derived from contracts with major customers. For the three months ended June 30, 2023, the Company had two (2) customers that accounted for $ 2,614,769 56.8 745,485 16.2 3,310,128 64.6 910,574 17.8 4,872,883 56.4 1,463,062 16.9 5,741,697 61.4 1,826,412 19.5
Effect of Recent Accounting Pronouncements	Effect of Recent Accounting Pronouncements The Company has evaluated all recent accounting pronouncements and believes that none will have a significant effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted	The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted Three Months Ended June 30, 2023 2022 Numerator Net Loss $ (1,222,720 ) (1,478,353 ) Denominator Weighted-average common shares outstanding, basic 42,520,720 41,615,406 Dilutive impact of stock options Weighted-average common shares outstanding, diluted 42,520,720 41,615,406 Net income per common share Basic $ (0.03 ) (0.04 ) Diluted $ (0.03 ) (0.04 ) Six Months Ended June 30, 2023 2022 Numerator Net Loss $ (2,137,417 ) (1,522,803 ) Denominator Weighted-average common shares outstanding, basic 42,539,672 41,615,406 Dilutive impact of stock options Weighted-average common shares outstanding, diluted 42,539,672 41,615,406 Net income per common share Basic $ (0.05 ) (0.04 ) Diluted $ (0.05 ) (0.04 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment - Schedule of Property and Equipment	Property and equipment consist of the following major classifications as of June 30, 2023, and December 31, 2022: Property and Equipment - Schedule of Property and Equipment June 30, 2023 December 31, 2022 Lease Improvements Lease Improvements $ 46,950 $ 46,950 Furniture and Fixtures Furniture and Fixtures 102,946 102,946 Billing Software 217,163 217,163 Office Equipment Office Equipment 94,552 94,552 461,611 461,611 Less: Accumulated Depreciation (431,251 ) (425,075 ) Property and equipment, net $ 30,360 $ 36,536

RIGHT-OF-USE ASSETS (Tables)

RIGHT-OF-USE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
Right-of-use Assets
Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases	Future lease liability payments under the terms of these leases are as follows: Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases 2023 $ 77,072 2024 155,324 2025 129,543 2026 65,967 2027 54,000 Thereafter 144,000 Total 625,906 Less Interest 107,300 Present value of minimum lease payments 518,606 Less Current Maturities 122,972 Long Term Maturities $ 395,634

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets - Schedule of Acquired Finite Lived Intangible Assets	June 30, 2023 December 31, 2022 Customer List $ 1,135,962 $ 1,135,962 Software 2,407,001 2,407,001 ETC License 634,251 634,251 Less: Amortization (3,542,963 ) (3,542,963 ) Intangible Assets, net $ 634,251 $ 634,251

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Segment Reporting - Schedule of Segment Reporting Information	The following table reflects the result of operations of the Company’s reportable segments: Segment Reporting - Schedule of Segment Reporting Information Hosted Services Mobile Services Total For the six months period ended June 30, 2023 Revenue $ 2,483,918 $ 6,149,227 $ 8,633,145 Gross Profit $ 708,155 $ 1,067,776 $ 1,775,931 Depreciation and amortization $ 1,777 $ 4,399 $ 6,176 Additions to property and equipment $ — $ — $ — For the three months period ended June 30, 2023 Revenue $ 1,250,987 $ 3,350,439 $ 4,601,426 Gross Profit $ 360,674 $ 413,378 $ 774,052 Depreciation and amortization $ 840 $ 2,248 $ 3,088 Additions to property and equipment $ — $ — $ — For the six months period ended June 30, 2022 Revenue $ 2,842,594 $ 6,508,360 $ 9,350,954 Gross Profit $ 890,493 $ 1,199,334 $ 2,089,827 Depreciation and amortization $ 1,877 $ 4,299 $ 6,176 Additions to property and equipment $ — $ — $ — For the three months period ended June 30, 2022 Revenue $ 1,428,936 $ 3,694,161 $ 5,123,097 Gross Profit $ 456,076 $ (13,509 ) $ 442,567 Depreciation and amortization $ 574 $ 1,485 $ 2,059 Additions to property and equipment $ — $ — $ —

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity	The following table represents stock option activity as of and for the six months ended June 30, 2023: Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity Number of Weighted Average Weighted Average Aggregate Shares Exercise Price Remaining Life Intrinsic Value Options Outstanding – December 31, 2022 4,405,000 $ 0.59 3.22 $ 2,260,138 Granted 100,000 0.82 Exercised (475,000 ) 0.51 240,838 Forfeited — — Options Outstanding – June 30, 2023 4,030,000 $ 0.64 3.69 $ 752,863 Exercisable and Vested, June 30, 2023 803,480 $ 0.48 2.03 $ 282,727

Summary of Significant Accoun_4

Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Numerator
Net Loss	$ (1,222,720)	$ (1,478,353)	$ (2,137,417)	$ (1,522,803)
Denominator
Weighted-average common shares outstanding, basic	42,520,720	41,615,406	42,539,672	41,615,406
Weighted-average common shares outstanding, diluted	42,520,720	41,615,406	42,539,672	41,615,406
Net income per common share
Basic	$ (0.03)	$ (0.04)	$ (0.05)	$ (0.04)
Diluted	$ (0.03)	$ (0.04)	$ (0.05)	$ (0.04)

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Product Information [Line Items]
Antidilutive shares excluded from computation of diluted earnings per share			803,480	2,205,473
Revenue	$ 4,601,426	$ 5,123,097	$ 8,633,145	$ 9,350,954
Trade Account Receivables | Customer #1
Product Information [Line Items]
Receivables, concentration	942,772		$ 942,772		$ 859,334
Concentration risk			65.70%		57%
Trade Account Receivables | Customer #2
Product Information [Line Items]
Receivables, concentration	$ 273,982		$ 273,982		$ 255,136
Concentration risk			19.10%		16.90%
Sales Revenue | Customer #1
Product Information [Line Items]
Concentration risk	56.80%	64.60%	56.40%	61.40%
Revenue	$ 2,614,769	$ 3,310,128	$ 4,872,883	$ 5,741,697
Sales Revenue | Customer #2
Product Information [Line Items]
Concentration risk	16.20%	17.80%	16.90%	19.50%
Revenue	$ 745,485	$ 910,574	$ 1,463,062	$ 1,826,412

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory, net	$ 792,985	$ 526,337

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 461,611	$ 461,611
Less:  Accumulated Depreciation	(431,251)	(425,075)
Property and equipment, net	30,360	36,536
Lease Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	46,950	46,950
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	102,946	102,946
Billing Software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	217,163	217,163
Office Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 94,552	$ 94,552

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 3,088	$ 2,059	$ 6,176	$ 6,176
Property and Equipment
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 3,088	$ 2,059	$ 6,176	$ 6,176

Right-of-Use Assets - Schedule

Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Right-of-use Assets
2023	$ 77,072
2024	155,324
2025	129,543
2026	65,967
2027	54,000
Thereafter	144,000
Total	625,906
Less Interest	107,300
Present value of minimum lease payments	518,606
Less Current Maturities	122,972	$ 118,382
Long Term Maturities	$ 395,634	$ 458,227

RIGHT-OF-USE ASSETS (Details Na

RIGHT-OF-USE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Lease terms and expirations, description			the Company had four (4) properties with lease terms in excess of one (1) year. Of these four (4) leases, two (2) leases expire in 2025, one (1) lease expires in 2026, and one (1) lease expires in 2030
Present value of minimum lease payments	$ 518,606		$ 518,606
Weighted average term	64 months 6 days		64 months 6 days
Weighted average discount	6.81%		6.81%
Lease expense	$ 42,803	$ 28,818	$ 86,078	$ 59,597
Minimum
Implied interest rate used	4.75%		4.75%
Maximum
Implied interest rate used	7.50%		7.50%

Intangible Assets - Schedule of

Intangible Assets - Schedule of Acquired Finite Lived Intangible Assets (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Customer List	$ 1,135,962	$ 1,135,962
Software	2,407,001	2,407,001
ETC License	634,251	634,251
Less: Amortization	(3,542,963)	(3,542,963)
Intangible Assets, net	$ 634,251	$ 634,251

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
Goodwill and Intangible Assets Disclosure [Abstract]
Lifeline License, fair market value	$ 634,251		$ 634,251		$ 634,251
Amortization expense	$ 0	$ 0	$ 0	$ 0

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 14, 2022
Note Purchase Agreement
Short-Term Debt [Line Items]
Note payable			$ 3,150,000
Repayment of debt		$ 47,250
Note Purchase Agreement "First Amendment"
Short-Term Debt [Line Items]
Repayment of debt	$ 15,000
Amendment to the Note Purchase Agreement, description	we entered into a “First Amendment to the NPA” with CCUR and Symbolic. The purpose for the amendment was to add further growth capital to the Company in the form of “Delayed Draw Notes” in an aggregate principal amount of up to $2,000,000
Proceeds from note payable	$ 500,000

CONTINGENCIES AND COMMITMENTS (

CONTINGENCIES AND COMMITMENTS (Details Narrative) - State of Pennsylvania	1 Months Ended
	Jun. 30, 2021 USD ($)
Operating Loss Carryforwards [Line Items]
Tax assessment	$ 115,000
Potential tax liability	$ 7,000

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Reporting Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Segment Reporting Information [Line Items]
Revenue	$ 4,601,426	$ 5,123,097	$ 8,633,145	$ 9,350,954
Gross Profit	774,052	442,567	1,775,931	2,089,827
Depreciation and amortization	3,088	2,059	6,176	6,176
Additions to property and equipment	0	0	0	0
Hosted Services
Segment Reporting Information [Line Items]
Revenue	1,250,987	1,428,936	2,483,918	2,842,594
Gross Profit	360,674	456,076	708,155	890,493
Depreciation and amortization	840	574	1,777	1,877
Additions to property and equipment	0	0	0	0
Mobile Services
Segment Reporting Information [Line Items]
Revenue	3,350,439	3,694,161	6,149,227	6,508,360
Gross Profit	413,378	(13,509)	1,067,776	1,199,334
Depreciation and amortization	2,248	1,485	4,399	4,299
Additions to property and equipment	$ 0	$ 0	$ 0	$ 0

SEGMENT REPORTING (Details Narr

SEGMENT REPORTING (Details Narrative)	6 Months Ended
	Jun. 30, 2023 Number
Segment Reporting [Abstract]
Number of reportable segments	2

Stockholders_ Equity - Schedule

Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity (Details)	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Equity [Abstract]
Number of shares, options outstanding | shares	4,405,000
Weighted average exercise price, outstanding | $ / shares	$ 0.59
Weighted average remaining life, outstanding	3 years 2 months 19 days
Aggregate intrinsic value, outstanding | $	$ 2,260,138
Number of shares, granted | shares	100,000
Weighted average exercise price, granted | $ / shares	$ 0.82
Number of shares, exercised | shares	(475,000)
Weighted average exercise price, exercised | $ / shares	$ 0.51
Aggregate intrinsic value, options exercised | $	$ 240,838
Number of shares, options outstanding | shares	4,030,000
Weighted average exercise price, outstanding | $ / shares	$ 0.64
Weighted average remaining life, outstanding	3 years 8 months 8 days
Aggregate intrinsic value, outstanding | $	$ 752,863
Number of shares, exercisable and vested | shares	803,480
Weighted average exercise price, exercisable and vested | $ / shares	$ 0.48
Weighted average remaining life, exercisable and vested	2 years 10 days
Aggregate intrinsic value, exercisable and vested | $	$ 282,727

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Stock options, exercised			475,000
Stock-based compensation expense, vested options	$ 139,970	$ 202,537	$ 282,569	$ 354,296
Deferred compensation expense			$ 1,599,299
Expected term			3 years 1 month 24 days
Incentive stock options, granted			100,000
Incentive stock options, exercise price			$ 0.82
Chief Executive Officer
Defined Benefit Plan Disclosure [Line Items]
Stock options, exercised	187,500
Shares issued as a result of options exercised	187,500
Stock price	$ 0.22		0.22
Independent Director #1
Defined Benefit Plan Disclosure [Line Items]
Stock price	$ 0.710		0.710
Expected term	5 years
Incentive stock options, granted	25,000
Incentive stock options, exercise price	$ 0.781
Strike price	$ 0.781		0.781
Average volatility rate	180.86%
Risk-free discount rate	3.51%
Independent Director #2
Defined Benefit Plan Disclosure [Line Items]
Stock price	$ 0.72		0.72
Expected term	5 years
Incentive stock options, granted	25,000
Incentive stock options, exercise price	$ 0.792
Strike price	$ 0.792		$ 0.792
Average volatility rate	180.86%
Risk-free discount rate	3.45%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - $ / shares	1 Months Ended	6 Months Ended
	Jul. 17, 2023	Jun. 30, 2023
Subsequent Event [Line Items]
Incentive stock options, granted		100,000
Incentive stock options, exercise price		$ 0.82
Subsequent Events | Independent Legal Advisor
Subsequent Event [Line Items]
Incentive stock options, granted	60,000
Incentive stock options, exercise price	$ 0.894