Infinite (IMCI) 10-Q 16 Oct 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Oct. 10, 2023
Cover [Abstract]
Entity Registrant Name	INFINITE GROUP, INC.
Entity Central Index Key	0000884650
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Jun. 30, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		521,175
Entity File Number	000-21816
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	52-1490422
Entity Address Address Line 1	175 Sully’s Trail
Entity Address Address Line 2	Suite 202
Entity Address City Or Town	Pittsford
Entity Address State Or Province	NY
Entity Address Postal Zip Code	14534
City Area Code	585
Local Phone Number	385-0610
Entity Interactive Data Current	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 17,339	$ 23,187
Accounts receivable, net of allowances for expected credit losses of $32,692 as of June 30, 2023 and $36,710 as of December 31, 2022, respectively	212,890	406,005
Prepaid expenses and other current assets	462,260	144,218
Total current assets	692,489	573,410
Right of Use Asset Operating Lease, net	604,366	645,095
Property and equipment, net	11,640	19,996
Software, net	420,897	417,325
Deposits	10,144	10,144
Total assets	1,739,536	1,665,970
Current liabilities:
Accounts payable	1,605,944	1,687,579
Accrued payroll	420,602	386,289
Accrued interest payable	1,301,144	783,581
Accrued retirement	292,366	286,605
Deferred revenue	451,738	550,523
Accrued expenses other and other current liabilities	230,336	138,639
Current maturities of long-term obligations	549,000	515,000
Operating lease liability - Short-term	80,762	76,826
Current maturities of long-term obligations - related parties	659,300	385,000
Notes payable, net	1,491,004	1,572,857
Notes payable - related parties	199,000	229,000
Total current liabilities	7,281,196	6,611,899
Notes payable:
Other	416,473	458,849
Related parties	499,000	886,876
Operating lease liability - long-term	531,374	572,560
Total liabilities	8,728,043	8,530,184
Stockholders' deficiency:
Common stock, $.001 par value, 60,000,000 shares authorized; 506,608 and 470,093 shares issued and outstanding, June 30, 2023 and December 31, 2022, respectively.	507	470
Additional paid-in capital	32,324,991	32,164,334
Accumulated deficit	(39,314,005)	(39,029,018)
Total stockholders' deficiency	(6,988,507)	(6,864,214)
Total liabilities and stockholders' deficiency	$ 1,739,536	$ 1,665,970

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
BALANCE SHEETS
Allowances for accounts receivable	$ 32,692	$ 36,710
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	506,608	470,093
Common stock, shares outstanding	506,608	470,093

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
STATEMENTS OF OPERATIONS (Unaudited)
Revenue	$ 1,783,476	$ 1,696,492	$ 3,547,469	$ 3,363,562
Cost of revenue	998,215	1,059,639	1,964,421	2,180,879
Gross profit	785,261	636,853	1,583,048	1,182,683
Costs and expenses:
General and administrative	465,177	613,317	996,822	1,217,300
Selling	761,365	612,957	1,454,475	1,260,582
Total costs and expenses	1,226,542	1,226,274	2,451,297	2,477,882
Operating loss	(441,281)	(589,421)	(868,249)	(1,295,199)
Other income (expense)
Interest Income	71,324	10	71,624	18
Interest expense:
Related parties	(30,755)	(22,728)	(57,700)	(46,142)
Other	(688,133)	(221,061)	(1,188,491)	(360,111)
Total interest expense	(718,888)	(243,789)	(1,246,191)	(406,253)
Debt forgiveness	95,131	0	95,131	0
ERC tax refund	1,662,698	0	1,662,698	0
Total other income (expense)	1,110,265	583,262	243,779	(406,235)
Net profit (loss)	$ 668,984	$ (833,200)	$ (284,987)	$ (1,701,434)
Net profit (loss) per share - basic	$ 1.35	$ (1.88)	$ (0.59)	$ (3.87)
Net profit (loss) per share - diluted	$ 1.07	$ (1.88)	$ (0.59)	$ (3.87)
- basic	494,960	443,953	483,243	440,004
- dilluted	638,776	443,953	483,243	440,004

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' Deficit (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2021		436,012
Balance, amount at Dec. 31, 2021	$ (4,097,889)	$ 436	$ 31,369,036	$ (35,467,361)
Stock based compensation, shares		0
Stock based compensation, amount	923	$ 0	923	0
Warrants issued, shares		0
Warrants issued, amount	148,334	$ 0	148,334	0
Net loss	(868,234)	$ 0	0	(868,234)
Balance, shares at Mar. 31, 2022		436,012
Balance, amount at Mar. 31, 2022	(4,816,866)	$ 436	31,518,293	(36,335,595)
Balance, shares at Dec. 31, 2021		436,012
Balance, amount at Dec. 31, 2021	(4,097,889)	$ 436	31,369,036	(35,467,361)
Net loss	(1,701,434)
Balance, shares at Jun. 30, 2022		447,482
Balance, amount at Jun. 30, 2022	(5,387,542)	$ 447	31,780,806	(37,168,795)
Balance, shares at Mar. 31, 2022		436,012
Balance, amount at Mar. 31, 2022	(4,816,866)	$ 436	31,518,293	(36,335,595)
Stock based compensation, shares		0
Stock based compensation, amount	51,708	$ 0	51,708	0
Warrants issued, shares		0
Warrants issued, amount	210,816	$ 0	210,816	0
Net loss	(833,200)	$ 0	0	(833,200)
Cashless exercise of warrants, shares		11,470
Cashless exercise of warrants, amount	0	$ 11	(11)	0
Balance, shares at Jun. 30, 2022		447,482
Balance, amount at Jun. 30, 2022	(5,387,542)	$ 447	31,780,806	(37,168,795)
Balance, shares at Dec. 31, 2022		470,093
Balance, amount at Dec. 31, 2022	(6,864,214)	$ 470	32,164,334	(39,029,018)
Stock based compensation, shares		0
Stock based compensation, amount	26,159	$ 0	26,159	0
Warrants issued, shares		0
Warrants issued, amount	107,834	$ 0	107,834	0
Net loss	(953,971)	$ 0	0	(953,971)
Cashless exercise of warrants, shares		6,515
Cashless exercise of warrants, amount	0	$ 7	(7)	0
Balance, shares at Mar. 31, 2023		476,608
Balance, amount at Mar. 31, 2023	(7,684,192)	$ 477	32,298,320	(39,982,989)
Balance, shares at Dec. 31, 2022		470,093
Balance, amount at Dec. 31, 2022	(6,864,214)	$ 470	32,164,334	(39,029,018)
Net loss	(284,987)
Balance, shares at Jun. 30, 2023		506,608
Balance, amount at Jun. 30, 2023	(6,988,507)	$ 507	32,324,991	(39,314,005)
Balance, shares at Mar. 31, 2023		476,608
Balance, amount at Mar. 31, 2023	(7,684,192)	$ 477	32,298,320	(39,982,989)
Net loss	668,984	$ 0	0	668,984
Stock Issued, shares		30,000
Stock Issued, amount	26,701	$ 30	26,671	0
Balance, shares at Jun. 30, 2023		506,608
Balance, amount at Jun. 30, 2023	$ (6,988,507)	$ 507	$ 32,324,991	$ (39,314,005)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from operating activities:
Net loss	$ (284,987)	$ (1,701,434)
Adjustments to reconcile net loss to net cash used
Stock based compensation	26,159	52,631
Depreciation and amortization	124,154	117,686
Amortization of debt discount	635,960	255,042
Amortization of common stock expensed for services	8,517	0
Bad debt recovery	(4,018)	0
Foregiveness of debt	95,131	0
(Increase) decrease in assets:
Accounts receivable	197,132	76,894
Prepaid expenses and other assets	(299,859)	17,394
Increase (decrease) in liabilities:
Accounts payable	(81,635)	549,665
Deferred revenue	(98,785)	(22,334)
Accrued expenses	663,654	12,014
Accrued retirement	5,761	5,536
Net cash provided (used) by operating activities	796,922	(636,906)
Cash flows from investing activities:
Purchase of property and equipment	(2,099)	(969)
Sale of ERC claim	1,413,294	0
Capitalization of software development costs	113,790	110,378
Net cash provided (used) by investing activities	1,297,405	(111,347)
Cash flows from financing activities:
Proceeds from notes payable	257,645	918,900
Debt issuance costs	(295,336)	(53,445)
Repayment of ERC Claim Agreement	(1,662,698)	0
Repayments of note payable-related parties	(30,000)	0
Repayments of note payable-short-term	(369,786)	(215,040)
Net cash provided (used) by financing activities	(2,100,175)	650,415
Net decrease in cash	(5,848)	(97,838)
Cash - beginning of period	23,187	99,432
Cash - end of period	17,339	1,594
Supplemental Disclosures of Cash Flow Information:
Cash payments for interest	248,549	54,826
Non-cash investing and financing activities:
Warrant issued in conjunction with debts	107,834	359,150
Common stock issued via exercise of warrant	7	11
Common stock issued in conjunction with services	$ 30	$ 0

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Basis of Presentation
Basis of Presentation	Note 1. Basis of Presentation The accompanying unaudited financial statements of Infinite Group, Inc. (“Infinite Group, Inc.” or the “Company”) included herein have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (U.S.) (“GAAP”) for interim financial information and with instructions to Form 10-Q. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the U.S. for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal recurring nature. The December 31, 2022 balance sheet has been derived from the audited financial statements at that date but does not include all disclosures required by GAAP. The accompanying unaudited financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 filed with the U.S. Securities and Exchange Commission (SEC). Results of operations for the three and six months ended June 30, 2023, are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2023.

Management Plans Capital Resour

Management Plans Capital Resources	6 Months Ended
	Jun. 30, 2023
Management Plans Capital Resources
Management Plans - Capital Resources	Note 2. Management Plans - Capital Resources The Company reported net losses of $284,987 and $1,701,434 for the six months ended June 30, 2023 and 2022, respectively, and stockholders’ deficiencies of $6,988,507 and $6,864,214 at June 30, 2023 and December 31, 2022, respectively. The Company has a working capital deficit of approximately $6.6 million at June 30, 2023. The Company’s mission is to drive shareholder value by developing and bringing to market automated, cost effective, and innovative cybersecurity technologies. The Company’s strategy is to build its business by designing, developing, and marketing IT security-based products and solutions that fill technology gaps in cybersecurity. The Company's goal is to increase sales and generate cash flow from operations on a consistent basis. The Company’s business plans require improving the results of its operations in future periods. The Company has renegotiated the terms of some certain obligations, using operational cash flow to pay down balances and extending terms, and provided financing with the issuance of new loans. The Company plans to issue stock, restructure certain debt and anticipates significant growth of business. The Company believes the capital resources generated by the improving results of its operations as well as cash available under its factoring line of credit and from additional related parties and third-party loans, if needed, provide sources to fund its ongoing operations and to support the internal growth of the Company. The Company may need to extend existing debt agreements in order to provide resources for other purposes. If the Company experiences significant growth in its sales, the Company believes that this may require it to increase its financing line, finance additional accounts receivable, or obtain additional working capital from other sources to support its sales growth. The Company plans to continue to evaluate alternatives which may include continuing to renegotiate the terms of other notes, seeking conversion of the notes to shares of common stock and seeking funds to repay the notes. The Company continues to evaluate repayment of our remaining notes payable based on its cash flow. As a result, for the foreseeable future, there is substantial doubt about the Company’s ability to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 3. Summary of Significant Accounting Policies There are several accounting policies that the Company believes are significant to the presentation of its financial statements. These policies require management to make complex or subjective judgments about matters that are inherently uncertain. Note 3 to the Company’s audited financial statements for the year ended December 31, 2022 presents a summary of significant accounting policies as included in the Company’s Annual Report on Form 10-K as filed with the SEC. Reclassifications Fair Value of Financial Instruments Revenue The Company’s total revenue recognized from contracts from customers was comprised of three major services: Managed support services, Cybersecurity projects, and Software. The categories depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. There were no material unsatisfied performance obligations at June 30, 2023 or 2022 for contracts with an expected original duration of more than one year. The following table summarizes the revenue recognized by the major services: Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Managed support services 1,122,084 1,115,607 2,248,882 2,204,614 Cybersecurity projects 353,937 300,456 676,000 626,917 Software 307,455 280,429 622,587 532,031 Total Revenue 1,783,476 1,696,492 3,547,469 3,363,562 Managed support services Managed support services consist of revenue primarily from our subcontracts with Peraton for services to its end clients, principally a major establishment of the U.S. Government for which we manage one of the nation’s largest physical and virtual Microsoft Windows environments. We generate revenue primarily from these subcontracts through fixed price service and support agreements. Revenues are earned and billed weekly and are generally paid within 45 days. The revenues are recognized at time of service. Cybersecurity projects Cybersecurity projects includes performing cybersecurity assessments, testing and consulting as a CISO (Chief Information Security Officer). Cybersecurity assessments and testing services are considered distinct performance obligations when sold stand alone or with other products. These contracts generally have terms of one year or less. For substantially all these contracts, revenue is recognized when the specific performance obligation is satisfied. If the contract has multiple performance obligations, the revenue is recognized when the performance obligations are satisfied. Depending on the nature of the service, the amounts recognized are based on an allocation of the transaction price to each performance obligation based on a relative standalone selling price of the products sold. In substantially all agreements, a 50% to 75% down payment is required before work is initiated. Down payments received are deferred until revenue is earned. Upon completion of performance obligation of service, payment terms are 30 days. Software Software revenue includes the selling of licenses of Nodeware® and third-party software, principally Webroot™. Nodeware and Webroot software offerings consist of fees generated from the use of the respective software by our customers. Revenue is recognized on a ratable basis over the contract term beginning on the date that our service is made available to the customer. For Webroot, substantially all customers are billed in the month of the service and is cancellable upon notice per the respective agreements. The majority of Webroot billing is electronic, and those billed amounts are paid to the Company instantaneously via an online payment platform. For Nodeware, billings generally occur annually or monthly in advance of services for clients with recurring subscriptions. In some instances, billing is made monthly in arrears based on actual consumption in the prior month. For payments made in advance, revenue related to the term associated with our software licenses is recognized ratably over the contractual period. We generate revenue via fixed price service agreements. These are based on periodic billings of a fixed dollar amount for recurring services of a similar nature performed according to the contractual arrangements with clients. The revenues are recognized at time of service. Based on historical experience, the Company believes that collection is reasonably assured. During the three and six months ended June 30, 2023, sales to one client, including sales under subcontracts for services to several entities, accounted for 63% of total sales in both periods, (65% for both periods in 2022) and 27% of accounts receivable at June 30, 2023 (27% at December 31, 2022). Capitalization of Software for Resale Leases - Recently Adopted Accounting Guidance

Sale of Certain Accounts Receiv

Sale of Certain Accounts Receivable	6 Months Ended
	Jun. 30, 2023
Sale of Certain Accounts Receivable
Sale of Certain Accounts Receivable	Note 4. Sale of Certain Accounts Receivable The Company has available a financing line with a financial institution (the Purchaser), which enables the Company to sell accounts receivable to the Purchaser with full recourse against the Company. Pursuant to the provisions of FASB ASC 860, the Company reflects the transactions as a sale of assets and establishes an accounts receivable from the Purchaser for the retained amount less the costs and fees of the transaction and less any anticipated future loss in the value of the retained asset. The retained amount is 10% of the total accounts receivable invoice sold to the Purchaser. The fee is charged at prime plus 3.6% (effective rate of 11.85% at June 30, 2023) against the average daily outstanding balance of funds advanced. The estimated future loss reserve for each receivable included in the estimated value of the retained asset is based on the payment history of the accounts receivable customer and is included in the allowance for expected credit losses, if any. As collateral, the Company granted the Purchaser a first priority interest in accounts receivable and a blanket lien, which may be junior to other creditors, on all other assets. The financing line provides the Company the ability to finance up to $2,000,000 of selected accounts receivable invoices, which includes a sublimit for one of the Company’s customers of $1,500,000. During the six months ended June 30, 2023, the Company sold approximately $1,916,000 ($1,062,000 – June 30, 2022) of its accounts receivable to the Purchaser. As of June 30, 2023, approximately $343,000 ($228,000 - December 31, 2022) of these receivables remained outstanding. Additionally, as of June 30, 2023, the Company had $20,000 available under the financing line with the Purchaser ($144,000 at December 31, 2022). After deducting estimated fees, allowance for expected credit losses and advances from the Purchaser, the net receivable from the Purchaser amounted to approximately $34,000 at June 30, 2023 ($23,000 at December 31, 2022), and is included in accounts receivable in the accompanying balance sheets. There were no gains or losses on the sale of the accounts receivable because all were collected. The cost associated with the financing line totaled $9,838 for the three months ended June 30, 2023 ($12,195 – June 30, 2022). The cost associated with the financing line totaled $24,510 for the six months ended June 30, 2023 ($22,306 – June 30, 2022). These financing line fees are classified on the statements of operations as interest expense.

Capitalization of Software for

Capitalization of Software for Resale	6 Months Ended
	Jun. 30, 2023
Capitalization of Software for Resale
Capitalization of Software for Resale	Note 5 Capitalization of Software for Resale As of June 30, 2023, there was $1,007,817 of costs capitalized ($894,027 as of December 31, 2022) and $586,920 of accumulated amortization ($472,702 as of December 31, 2022). During the three and six months ended June 30, 2023, there was $49,389 and $110,218, respectively, of amortization expense recorded ($53,402 and $106,803, respectively, for the three and six months ended June 30, 2022). Costs incurred prior to reaching technological feasibility are expensed as incurred. During the three and six months ended June 30, 2023, there was approximately $15,000 and $21,700, respectively, of labor amounts expensed related to these development costs ($7,800 and $16,100, respectively in 2022).

Deferred Revenue and Performanc

Deferred Revenue and Performance Obligations	6 Months Ended
	Jun. 30, 2023
Deferred Revenue and Performance Obligations
Deferred Revenue and Performance Obligations	Note 6. Deferred Revenue and Performance Obligations Deferred Revenue Deferred revenue, which is a contract liability, consists primarily of payments received and accounts receivable recorded in advance of revenue recognition under the Company’s contracts with customers and is recognized as the revenue recognition criteria are met. Revenue recognized during the three months ended June 30, 2023 and 2022, that was included in the deferred revenue balances at the beginning of the respective periods, was approximately $123,000 and $136,000, respectively. Revenue recognized during the six months ended June 30, 2023 and 2022, that was included in the deferred revenue balances at the beginning of the respective periods was approximately $307,000 and $278,000, respectively. Transaction Price Allocated to the Remaining Performance Obligations Transaction price allocated to the remaining performance obligations represents all future, non-cancelable contracted revenue that has not yet been recognized, inclusive of deferred revenue that has been invoiced and non-cancelable amounts that will be invoiced and recognized as revenue in future periods. As of June 30, 2023, total remaining non-cancelable performance obligations under the Company’s contracts with customers was approximately $882,000. The Company expects to recognize all but approximately $90,000 of this revenue over the next 12 months.

Debt Obligations

Debt Obligations	6 Months Ended
	Jun. 30, 2023
Debt Obligations
Debt Obligations	Note 7. Debt Obligations Mast Hill Loan #5 - J.H. Darbie & Co., Inc. ( “Finder”), a registered broker-dealer, acted as a finder in connection with the Loan, and was paid a cash fee of $3,100 (2.92% of the gross proceeds of the Loan) and issued a 5-year warrant to purchase 3,098 shares of Company common stock at a fixed price of $2.40 per share (120% of the exercise price of the warrant issued in connection with the Loan), subject to price adjustments for certain actions, including dilutive issuances, representing 7% warrant coverage on the gross proceeds of the Loan. The Company has granted the Finder customary “piggy-back” registration rights with respect to the shares issuable upon exercise of the warrant. Amended and Restated Line of Credit Note - Under the terms of the New Note, the Company agreed to make a one-time payment of $16,667 for interest accrued on the Original Note for the four-month period covering June 2022 through September 2022 during the first quarter of 2023. The Company has also agreed to make quarterly interest payments of $6,250, commencing on December 31, 2022, and continuing through and including September 30, 2024. Revised Financing Arrangement Extinguishment of Convertible Promissory Note Payment to Board Member Obligations in Default

Shortterm Obligation

Shortterm Obligation	6 Months Ended
	Jun. 30, 2023
Shortterm Obligation
Short-term Obligation	Note 8. Short-term Obligation ERC Claim and Risk Participation Agreement On March 29, 2023, Company, as seller, received $1,330,464 as a purchase price (the “Purchase Price”) for the sale of the Company’s rights, title and interest per a Risk Participation of ERC Claim Agreement, dated March 27, 2023 (“Agreement”) by and between the Company and 1861 Acquisition LLC (the “Buyer”). On April 21, 2023, the Company received an additional $82,830 from the Buyer which was held in escrow. The Agreement transferred all of the Company’s rights to receive any and all payments, proceeds or distributions of any kind (without set-off, deduction or withholding of any kind), including interest, from the United States Internal Revenue Service (the “IRS”) in respect of the employee retention credits duly and timely claimed by Seller on account of qualified wages paid by Seller and identified as a “Claim for Refund” under Form 941-X Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund for the third (3rd) and fourth (4th) quarters of 2020, and the first (1st), second (2nd) and third (3rd) quarters of 2021 (the “Tax Refund Claim”) in the aggregate amount of $1,662,698 (“Transferred Interests”). During June 2023, the Company received checks for the ERC from the IRS. The amount received was the $1,662,698 plus $70,699 of interest. These checks were forwarded to the Buyer as per the Agreement. The Company recorded the Transferred Interests amount as other income and the interest as interest income and interest expense. In the Statements of Cash Flows the amounts received from the IRS were recorded as an operating activity and the amounts forwarded to the Buyer were recorded as a financing activity.

Earnings per Share

Earnings per Share	6 Months Ended
	Jun. 30, 2023
Earnings per Share
Earnings per Share	Note 9. Earnings per Share Basic earnings per share is based on the weighted average number of common shares outstanding during the periods presented. Diluted earnings per share is based on the weighted average number of common shares outstanding, as well as dilutive potential common shares which, in the Company’s case, comprise shares issuable under convertible notes payable and stock options. The treasury stock method is used to calculate dilutive shares, which reduces the gross number of dilutive shares by the number of shares purchasable from the proceeds of the options and warrants assumed to be exercised. In a loss period, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive. The following table sets forth the computation of basic and diluted net profit (loss) per share for the three and six months ended June 30, 2023: 12 Table of Contents Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Numerator for basic net profit (loss) per share: Net profit (loss) $ 668,984 $ (833,200 ) $ (284,987 ) $ (1,701,434 ) Net profit (loss) per share - basic $ 1.35 $ (1.88 ) $ (0.59 ) $ (3.87 ) Numerator for diluted net profit (loss) per share: Net profit (loss) $ 681,001 $ (833,200 ) $ (284,987 ) $ (1,701,434 ) Net profit (loss) per share - diluted $ 1.07 $ (1.88 ) $ (0.59 ) $ (3.87 ) Weighted average common shares outstanding Basic 494,960 443,953 483,243 440,004 Weighted average common shares outstanding Diluted 638,776 443,953 483,243 440,004 Anti-dilutive shares excluded from per share calculations 325,634 319,350 505,770 319,350 Certain common shares issuable under stock options and convertible notes payable have been omitted from the diluted net loss per share calculation because their inclusion is considered anti-dilutive because the exercise prices were greater than the average market price of the common shares or their inclusion would have been anti-dilutive.

Stock Option Plans and Agreemen

Stock Option Plans and Agreements	6 Months Ended
	Jun. 30, 2023
Stock Option Plans and Agreements
Stock Option Plans and Agreements	Note 10. Stock Option Plans and Agreements At the annual meeting of stockholders of the Company held on January 26, 2022; the Company’s stockholders voted to approve the Company’s 2021 Equity Incentive Plan (“2021 Plan”). The maximum number of shares of Common Stock available for grant and issuance under the 2021 Plan will be (a) 60,000, plus (b) any shares of Common Stock that are subject to options granted under the Prior Plans that expire, are forfeited or canceled or terminate for any other reason without the issuance of shares under the Prior Plans on or after January 26, 2022, plus (c) any shares of Common Stock that are subject to options granted under the Prior Plans that are used to pay the exercise price of an option or withheld to satisfy the tax withholding obligations related to any option under the Prior Plans on or after January 26, 2022. The Company has approved stock options plans and agreements covering up to an aggregate of 249,113 shares of common stock. Such options may be designated at the time of grant as either incentive stock options or nonqualified stock options. Stock based compensation consists of charges for stock option awards to employees, directors and consultants. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. 47,600 options were granted during the six months ended June 30, 2023. 1,267 options were granted during the six months ended June 30, 2022. The following assumptions were used for the six months ended June 30, 2023: Risk-free interest rate 3.57% - 3.98 % Expected dividend yield 0 % Expected stock price volatility 110 % Expected life of options (years) 2.75 The Company recorded expense for options issued to employees and independent service providers of $26,159 for both the three and six months ended June 30, 2023, and $51,708 and $52,631, for the three and six months June 30, 2022, respectively. 32,600 options vested during the six months ended June 30, 2023. The Company issued 15,000 performance-based stock options during the six months ended June 30, 2023 at $1.17 per share to an executive of the Company. Certain bookings targets must be made for the options to vest. The unrecognized compensation expense for these options is approximately $12,000 at June 30, 2023. A summary of all stock option activity for the six months ended June 30, 2023 follows: Number of Weighted Remaining Aggregate Options Average Contractual Intrinsic Outstanding Exercise Price Term Value Outstanding at December 31, 2022 131,789 $ 6.03 Granted 47,600 1.20 Expired (6,335 ) 3.85 Outstanding at June 30, 2023 173,054 $ 5.14 2.9 years $ 0.00 At June 30, 2023- vested or expected to vest 158,054 $ 5.14 2.7 years $ 0.00 Exercisable 158,054 $ 5.14 2.7 years $ 0.00

Lease

Lease	6 Months Ended
	Jun. 30, 2023
Lease
Lease	Note 11. Lease Beginning on June 1, 2022, the Company leases its headquarters facility under an operating lease agreement that expires on May 31, 2029. Rent due is $118,487 annually during the first year of the lease term, and increases by 2.0% annually thereafter. Upon entering the lease agreement, the Company recognized a right-of-use asset of $691,009 and a lease liability of $691,009. Supplemental balance sheet information related to the lease on June 30, 2023 and December 31, 2022 is as follows: June 30, December 31, Description Classification 2023 2022 Right of Use Asset – Lease, net Other assets (non-current) $ 604,366 $ 645,095 Operating Lease liability – Short-term Accrued liabilities 80,762 76,826 Operating Lease liability – Long-term Other long-term liabilities 531,374 572,560 Total operating lease liability $ 612,136 $ 649,386 Discount rate – operating lease 7.00 % 7.00 %

Related Party Accrued Interest

Related Party Accrued Interest Payable	6 Months Ended
	Jun. 30, 2023
Related Party Accrued Interest Payable
Related Party Accrued Interest Payable	Note 12. Related Party Accrued Interest Payable Included in accrued interest payable are amounts due to related parties of approximately $345,000, at June 30, 2023 ($299,000 at December 31, 2022).

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events
Subsequent Events	Note 13. Subsequent Events On July 13, 2023, Donald Reeve, Chairman of the Board, and the Company, entered into a short term note wherein the Company borrowed $40,000 from Mr. Reeve. Interest will accrue monthly at a rate of 10% per annum. The note was due in full with interest on August 14, 2023 and has been extended to a new term date of September 13, 2023. This note remains outstanding as of the filing date. In July 2023, warrants were exercised via a cashless exercise, resulting in 14,567 shares of common stock being issued. On August 7, 2023, the Company received legal notice from a former employee, that he is suing the Company for alleged violations of Oregon labor law, related to his July 2023 termination. The Company believes this lawsuit is without merit and will defend it vigorously. On August 25, 2023, the Company, as borrower, entered into a business loan arrangement (the “Loan”) with WebBank (the “Lender”). In exchange for the Loan, Lender agreed to lend the Company $150,000.00, with a payment plan of $2,671.15 per week for 78 weeks effective August 28, 2023. The effective interest rate of the Loan is 46.8%. If Loan is prepaid, the unpaid portion of the finance charge of $58,350 will be due to Lender. On September 14, 2023, the Company, as borrower, entered into a Financing and Security Agreement ("Agreement") with Celtic Bank Corporation (the “Celtic”). In exchange for a line of credit (“LOC”), Celtic agreed to lend the Company $200,000.00, with a payment plan of $20,892.15 per month for 12 months effective October 16, 2023. The annual percentage rate of the LOC is 48.4%, If LOC is prepaid, the unpaid interest accrued will be due to Celtic. If an additional draw on the LOC is requested, a draw fee will be imposed. On October 13, 2023, the Company received funding from a loan agreement with Stripe and Celtic Bank. The loan amount was $140,200 plus a fixed fee of $16,403. The repayment amount of $156,603 will be repaid at a repayment rate of 20% of the Company’s receivables automatically withheld by Stripe. There is no financing percentage. The repayment start date is October 19, 2023, with a minimum payment amount of $17,400 over every 60-day period. The final repayment date is April 25, 2025, if total repayment amount is not paid as of that date. This loan agreement also eliminates the remaining balance of $35,754 from the previous Stripe loan dated March 16, 2023, as the remaining balance was rolled into this new loan.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies
Reclassifications	Reclassifications
Fair Value of Financial Instruments	Fair Value of Financial Instruments
Revenue	Revenue The Company’s total revenue recognized from contracts from customers was comprised of three major services: Managed support services, Cybersecurity projects, and Software. The categories depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. There were no material unsatisfied performance obligations at June 30, 2023 or 2022 for contracts with an expected original duration of more than one year. The following table summarizes the revenue recognized by the major services: Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Managed support services 1,122,084 1,115,607 2,248,882 2,204,614 Cybersecurity projects 353,937 300,456 676,000 626,917 Software 307,455 280,429 622,587 532,031 Total Revenue 1,783,476 1,696,492 3,547,469 3,363,562 Managed support services Managed support services consist of revenue primarily from our subcontracts with Peraton for services to its end clients, principally a major establishment of the U.S. Government for which we manage one of the nation’s largest physical and virtual Microsoft Windows environments. We generate revenue primarily from these subcontracts through fixed price service and support agreements. Revenues are earned and billed weekly and are generally paid within 45 days. The revenues are recognized at time of service. Cybersecurity projects Cybersecurity projects includes performing cybersecurity assessments, testing and consulting as a CISO (Chief Information Security Officer). Cybersecurity assessments and testing services are considered distinct performance obligations when sold stand alone or with other products. These contracts generally have terms of one year or less. For substantially all these contracts, revenue is recognized when the specific performance obligation is satisfied. If the contract has multiple performance obligations, the revenue is recognized when the performance obligations are satisfied. Depending on the nature of the service, the amounts recognized are based on an allocation of the transaction price to each performance obligation based on a relative standalone selling price of the products sold. In substantially all agreements, a 50% to 75% down payment is required before work is initiated. Down payments received are deferred until revenue is earned. Upon completion of performance obligation of service, payment terms are 30 days. Software Software revenue includes the selling of licenses of Nodeware® and third-party software, principally Webroot™. Nodeware and Webroot software offerings consist of fees generated from the use of the respective software by our customers. Revenue is recognized on a ratable basis over the contract term beginning on the date that our service is made available to the customer. For Webroot, substantially all customers are billed in the month of the service and is cancellable upon notice per the respective agreements. The majority of Webroot billing is electronic, and those billed amounts are paid to the Company instantaneously via an online payment platform. For Nodeware, billings generally occur annually or monthly in advance of services for clients with recurring subscriptions. In some instances, billing is made monthly in arrears based on actual consumption in the prior month. For payments made in advance, revenue related to the term associated with our software licenses is recognized ratably over the contractual period. We generate revenue via fixed price service agreements. These are based on periodic billings of a fixed dollar amount for recurring services of a similar nature performed according to the contractual arrangements with clients. The revenues are recognized at time of service. Based on historical experience, the Company believes that collection is reasonably assured. During the three and six months ended June 30, 2023, sales to one client, including sales under subcontracts for services to several entities, accounted for 63% of total sales in both periods, (65% for both periods in 2022) and 27% of accounts receivable at June 30, 2023 (27% at December 31, 2022).
Capitalization of Software for Resale	Capitalization of Software for Resale
Leases	Leases -
Recently Adopted Accounting Guidance	Recently Adopted Accounting Guidance

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies
Schedule of Disaggregation of revenue	Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Managed support services 1,122,084 1,115,607 2,248,882 2,204,614 Cybersecurity projects 353,937 300,456 676,000 626,917 Software 307,455 280,429 622,587 532,031 Total Revenue 1,783,476 1,696,492 3,547,469 3,363,562

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings per Share
Schedule of earning Loss per share, basic and diluted	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Numerator for basic net profit (loss) per share: Net profit (loss) $ 668,984 $ (833,200 ) $ (284,987 ) $ (1,701,434 ) Net profit (loss) per share - basic $ 1.35 $ (1.88 ) $ (0.59 ) $ (3.87 ) Numerator for diluted net profit (loss) per share: Net profit (loss) $ 681,001 $ (833,200 ) $ (284,987 ) $ (1,701,434 ) Net profit (loss) per share - diluted $ 1.07 $ (1.88 ) $ (0.59 ) $ (3.87 ) Weighted average common shares outstanding Basic 494,960 443,953 483,243 440,004 Weighted average common shares outstanding Diluted 638,776 443,953 483,243 440,004 Anti-dilutive shares excluded from per share calculations 325,634 319,350 505,770 319,350

Stock Option Plans and Agreem_2

Stock Option Plans and Agreements (Tables)	6 Months Ended
	Jun. 30, 2023
Stock Option Plans and Agreements
Stock option valuation assumptions	Risk-free interest rate 3.57% - 3.98 % Expected dividend yield 0 % Expected stock price volatility 110 % Expected life of options (years) 2.75
Stock option activity	Number of Weighted Remaining Aggregate Options Average Contractual Intrinsic Outstanding Exercise Price Term Value Outstanding at December 31, 2022 131,789 $ 6.03 Granted 47,600 1.20 Expired (6,335 ) 3.85 Outstanding at June 30, 2023 173,054 $ 5.14 2.9 years $ 0.00 At June 30, 2023- vested or expected to vest 158,054 $ 5.14 2.7 years $ 0.00 Exercisable 158,054 $ 5.14 2.7 years $ 0.00

Lease (Tables)

Lease (Tables)	6 Months Ended
	Jun. 30, 2023
Lease
Supplemental operating lease information	June 30, December 31, Description Classification 2023 2022 Right of Use Asset – Lease, net Other assets (non-current) $ 604,366 $ 645,095 Operating Lease liability – Short-term Accrued liabilities 80,762 76,826 Operating Lease liability – Long-term Other long-term liabilities 531,374 572,560 Total operating lease liability $ 612,136 $ 649,386 Discount rate – operating lease 7.00 % 7.00 %

Management Plans - Capital Reso

Management Plans - Capital Resources (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Management Plans - Capital Resources (Details Narrative)
Net income (loss)	$ 668,984	$ (953,971)	$ (833,200)	$ (868,234)	$ (284,987)	$ (1,701,434)
Total stockholders' deficiency	6,988,507				6,988,507		$ 6,864,214
Working capital deficit	$ 6,600,000				$ 6,600,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total Revenue	$ 1,783,476	$ 1,696,492	$ 3,547,469	$ 3,363,562
Software Member
Total Revenue	307,455	280,429	622,587	532,031
Cybersecurity projects Member
Total Revenue	353,937	300,456	676,000	626,917
Managed Support Services [Member]
Total Revenue	$ 1,122,084	$ 1,115,607	$ 2,248,882	$ 2,204,614

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
Increases in reserves			$ 21,600
Sales Revenue Net [Member] | Customer A [Member]
Concentration risk	63%	65%	63%	65%
Accounts Receivable [Member] | Customer A [Member]
Concentration risk			27%		27%
Cybersecurity projects and software Member
Description of agreements			In substantially all agreements, a 50% to 75% down payment is required before work is initiated. Down payments received are deferred until revenue is earned. Upon completion of performance obligation of service, payment terms are 30 days

Sale of Certain Accounts Rece_2

Sale of Certain Accounts Receivable (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Retained amount rate			10%
Prime plus rate			3.60%
Effective rate			11.85%
Sublimit for accounts receivable	$ 1,500,000		$ 1,500,000
Accounts receivable	2,000,000		2,000,000
Purchaser [Member]
Accounts receivable net	34,000		34,000		$ 23,000
Accounts receivable	1,916,000	$ 1,062,000	1,916,000	$ 1,062,000
Remained outstanding receivables financiing agreeent	20,000		20,000		144,000
Cost associated with the financing line	9,838	$ 12,195	24,510	$ 22,306
Remained outstanding receivables	$ 343,000		$ 343,000		$ 228,000

Capitalization of Software fo_2

Capitalization of Software for Resale (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Capitalization of Software for Resale
Cost of capitalised software	$ 1,007,817		$ 1,007,817		$ 894,027
Accumulated capitalized SW amortization	586,920		586,920		$ 472,702
Development costs	15,000	$ 7,800	21,700	$ 16,100
Amortization expense	$ 49,389	$ 53,402	$ 110,218	$ 106,803

Deferred Revenue and Performa_2

Deferred Revenue and Performance Obligations (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Deferred Revenue and Performance Obligations
Remaining non-cancelable performance obligations	$ 882,000	$ 90,000	$ 882,000	$ 90,000
Revenue recognized	$ 123,000	$ 136,000	$ 307,000	$ 278,000

Debt Obligations (Details Narra

Debt Obligations (Details Narrative) - USD ($)				1 Months Ended	3 Months Ended	6 Months Ended
	Apr. 12, 2023	Apr. 11, 2023	Feb. 03, 2023	Mar. 17, 2023	Jun. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Mar. 24, 2023	Dec. 31, 2022
Common stock par value					$ 0.001	$ 0.001			$ 0.001
J.H. Darbie & Co., Inc. [Member]
Finders cash fee paid			$ 3,100
Warrant coverage on principal amount			120%
Gross proceeds of the Loan			2.92%
Warrant to purchase commo stock shares			3,098
Warrants exercise price			$ 2.40
Talos Victory Fund [Member]
Convertible promissory note issued	$ 200,000
Forgiveness of debt	$ 95,000
Mast Hill Fund L P [Member]
Bears interest rate			8%
Accrued expense					$ 130,000	$ 347,000
Conversion price			$ 2
Borrowed amount			$ 118,000
Warrant coverage on principal amount			100%
Due maturity date			June 3, 2023
Warrants to purchase			59,000
Common stock par value			$ 2
Warrants term						5 years
Original issue discount			$ 11,800			$ 18,900
Amended and Restated Line of Credit Note and Agreement [Member]
Accrued interest		$ 2,891		$ 16,667
Interest payments quarterly		$ 30,000		$ 6,250
Bears interest rate				10%
Borrowed amount				$ 250,000
Revised Financing Arrangement [Member]
Borrowed amount					$ 105,696	105,696	$ 139,400
Loan fee						11,152
Total obligation amount									$ 150,552
Outstanding loan amount paid						27,559
Payments due						18,696
Repayment interest rate								30%
Revised Financing Arrangement One [Member]
Borrowed amount							$ 155,800
Loan fee						$ 12,464
Total obligation amount									$ 168,264

Shortterm Obligation (Details N

Shortterm Obligation (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Apr. 21, 2023	Mar. 29, 2023
Balance Amount		$ 82,830
Purchase price			$ 1,330,464
Aggregate Purchase Price	$ 1,662,698
ERC Claim and Risk Participation Agreement
Employee Retention Credit	1,662,698
Interest income (expense)	$ 70,699

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings per Share
Net profit (loss) per share - basic	$ 1.35		$ (1.88)		$ (0.59)	$ (3.87)
Net profit (loss)	$ 681,001		$ (833,200)		$ (284,987)	$ (1,701,434)
Net profit (loss) per share - diluted	$ 1.07		$ (1.88)		$ (0.59)	$ (3.87)
Net income (loss)	$ 668,984	$ (953,971)	$ (833,200)	$ (868,234)	$ (284,987)	$ (1,701,434)
Weighted average common shares outstanding Basic	494,960		443,953		483,243	440,004
Weighted average common shares outstanding Diluted	638,776		443,953		483,243	440,004
Anti-dilutive shares excluded from net loss per share calculation	325,634		319,350		505,770	319,350

Stock Option Plans and Agreem_3

Stock Option Plans and Agreements (Details)	6 Months Ended
	Jun. 30, 2023
Expected dividend yield	0%
Expected life of options	2 years 9 months
Expected stock price volatility	110%
Minimum [Member]
Risk-free interest rate	3.57%
Maximum [Member]
Risk-free interest rate	3.98%

Stock Option Plans and Agreem_4

Stock Option Plans and Agreements (Details 1)	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Stock Option Plans and Agreements
Number of options outstanding, beginning | shares	131,789
Number of options granted | shares	47,600
Number of options expired | shares	(6,335)
Number of options outstanding, ending | shares	173,054
Number of options vested or expected to vest | shares	158,054
Number of options exercisable | shares	158,054
Weighted average exercise price outstanding, beginning | $ / shares	$ 6.03
Weighted average exercise price granted | $ / shares	1.20
Weighted average exercise price expired | $ / shares	3.85
Weighted average exercise price outstanding, ending | $ / shares	5.14
Weighted average exercise price vested or expected to vest | $ / shares	5.14
Weighted average exercise price exercisable | $ / shares	$ 5.14
Weighted-average remaining contractual term outstanding	2 years 10 months 24 days
Weighted-average remaining contractual term vested or expected to vest	2 years 8 months 12 days
Weighted-average remaining contractual term exercisable	2 years 8 months 12 days
Aggregate intrinsic value outstanding | $	$ 0
Aggregate intrinsic value vested or expected to vest | $	0
Aggregate intrinsic value exercisable | $	$ 0

Stock Option Plans and Agreem_5

Stock Option Plans and Agreements (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Stock Option Plans and Agreements
Option expense	$ 26,159	$ 51,708	$ 26,159	$ 52,631
Unrecognized compensation cost	$ 12,000		$ 12,000
Options and granted			47,600	1,267
Options vested			32,600
Performance-based stock options			15,000
Option price	$ 1.17		$ 1.17
Aggregate shares of common stock authorized under stock option plans and agreements	249,113		249,113

LEASE (Details)

LEASE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Lease
Right of use asset - lease, net	$ 604,366	$ 645,095
Operating lease liability - short-term	80,762	76,826
Operating lease liability - long-term	531,374	572,560
Total operating lease liability	$ 612,136	$ 649,386
Discount Rate Operating Lease	7%	7%

LEASE (Details Narrative)

LEASE (Details Narrative)	6 Months Ended
	Jun. 30, 2023 USD ($)
Lease
Leases expires	May 31, 2029
Rent expense	$ 118,487
Leases rate	2%
Right-of-use asset	$ 691,009
Lease liability	$ 691,009

RELATED PARTY ACCRUED INTERES_2

RELATED PARTY ACCRUED INTEREST PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Related Party Accrued Interest Payable
Additional accrued interest to related parties	$ 345,000	$ 299,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)			1 Months Ended
	Oct. 13, 2023	Sep. 14, 2023	Aug. 25, 2023	Oct. 19, 2023	Jul. 13, 2023	Jun. 30, 2023	Dec. 31, 2022
Common stock shares						506,608	470,093
Subsequent Event [Member]
Accrued interest					$ 40,000
Interest rate					10%
Common stock shares					14,567
Amended and Restated Line of Credit Note - [Member] | Subsequent Event [Member]
Interest rate		48.40%	46.80%
Repayment interest rate	20%
Depersible live		12 months	546 days
Loan fee	$ 140,200	$ 200,000	$ 150,000	$ 17,400
Fixed Fee	16,403
Principal Due Amount	$ 156,603	$ 20,892	2,671
Original loan			$ 58,350	$ 35,754