SinglePoint (SING) 10-Q14 Nov 222022 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2022	Nov. 11, 2022
Cover [Abstract]
Entity Registrant Name	Singlepoint Inc
Entity Central Index Key	0001443611
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	Yes
Document Period End Date	Sep. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		102,322,642
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-53425
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-1240905
Entity Address Address Line 1	2999 North 44th Street Suite 530
Entity Address City Or Town	Phoenix
Entity Address State Or Province	AZ
Entity Address Postal Zip Code	85018
City Area Code	888
Local Phone Number	682-7464
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash	$ 1,081,917	$ 191,485
Accounts receivable, net	2,790,316	90,763
Prepaid expenses	356,658	40,847
Inventory, net	2,568,956	70,250
Contract assets	311,911	0
Note receivable from related party	71,456	63,456
Current portion of deferred compensation, net of discount	60,373	60,373
Total Current Assets	7,241,587	517,174
NON-CURRENT ASSETS:
Property, net	242,060	54,105
Right of use asset	1,288,514	0
Investment, at fair value	75,000	0
Intangible assets, net	3,415,949	34,485
Goodwill	8,487,536	1,702,119
Deferred compensation, net of current portion	15,094	60,374
Total Assets	20,765,740	2,368,257
CURRENT LIABILITIES:
Accounts payable	5,094,204	231,816
Accrued expenses, including accrued officer salaries	1,724,991	512,214
Current portion of convertible notes payable, net of debt discount	6,272,012	10,500
Unearned revenue	4,937,628	0
Lease liability, current portion	244,470	42,164
Advances from related party	618,509	415,068
Accrued preferred share dividends	190,068	0
Current portion of notes payable, net of debt discount	1,648,302	1,020,350
Total Current Liabilities	20,730,184	2,232,112
LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion	966,689	0
Lease liability, net of current portion	1,071,091	5,353
Advances from related party, net of current portion	454,211	602,363
Long-term notes payable, net of debt discount	629,099	767,160
Total Liabilities	23,851,274	3,606,988
Undesignated preferred stock, par value $0.0001; 19,995,000 shares authorized as of September 30, 2022, and December 31, 2021, respectively;
Common stock, par value $0.0001; 5,000,000,000 shares authorized; 96,742,753 and 58,785,924 shares issued and outstanding as of September 30, 2022, and December 31, 2021, respectively	9,674	5,879
Additional paid-in capital	89,309,383	85,853,388
Accumulated deficit	(92,702,892)	(86,158,902)
Total Singlepoint Inc. stockholders' equity (deficit)	(3,376,224)	(294,000)
Non-controlling interest	290,690	(944,731)
Total Stockholders' Equity (Deficit)	(3,085,534)	(1,238,731)
Total Liabilities and Stockholders' Equity (Deficit)	20,765,740	2,368,257
Class A Convertible Preferred Stock [Member]
Undesignated preferred stock, par value $0.0001; 19,995,000 shares authorized as of September 30, 2022, and December 31, 2021, respectively;
Preferred stock, Value	7,611	5,635
Class B Convertible Preferred Stock [Member]
Undesignated preferred stock, par value $0.0001; 19,995,000 shares authorized as of September 30, 2022, and December 31, 2021, respectively;
Preferred stock, Value	0	0
Class C Convertible Preferred Stock [Member]
Undesignated preferred stock, par value $0.0001; 19,995,000 shares authorized as of September 30, 2022, and December 31, 2021, respectively;
Preferred stock, Value	0	0
Class D Convertible Preferred Stock [Member]
Undesignated preferred stock, par value $0.0001; 19,995,000 shares authorized as of September 30, 2022, and December 31, 2021, respectively;
Preferred stock, Value	0	0
Class E Convertible Preferred Stock [Member]
Undesignated preferred stock, par value $0.0001; 19,995,000 shares authorized as of September 30, 2022, and December 31, 2021, respectively;
Preferred stock, Value	$ 0	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Common stock, Par value	$ 0.0001	$ 0.0001
Common stock, Shares authorized	5,000,000,000	5,000,000,000
Common stock, Shares issued	96,742,753	58,785,924
Common stock, Shares outstanding	96,742,753	58,785,924
Class B Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	1,500
Preferred stock, Shares Issued	0	48
Preferred stock, Shares outstanding	0	48
Class D Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	2,000	2,000
Preferred stock, Shares Issued	2,000	2,000
Preferred stock, Shares outstanding	2,000	2,000
Class E Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,550	1,550
Preferred stock, Shares Issued	1,550	0
Preferred stock, Shares outstanding	1,550	0
Undesignated Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	19,995,000	19,995,000
Class A Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	80,000,000	80,000,000
Preferred stock, Shares Issued	76,108,617	56,353,015
Preferred stock, Shares outstanding	76,108,617	56,353,015
Class C Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	1,500
Preferred stock, Shares Issued	19	760
Preferred stock, Shares outstanding	19	760

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 6,589,227	$ 273,877	$ 12,675,450	$ 967,712
Cost of revenue	4,263,378	217,923	8,837,735	824,994
Gross profit	2,325,849	55,954	3,837,715	142,718
Selling, general and administrative expense ("SG&A")	3,689,463	1,584,002	9,831,209	3,914,927
INCOME (LOSS) FROM OPERATIONS	(1,363,614)	(1,528,048)	(5,993,494)	(3,772,209)
OTHER INCOME (EXPENSE):
Interest expense	(54,069)	(39,953)	(173,037)	(107,722)
Amortization of debt discounts	(454,808)	0	(803,261)	0
Other income	197,502	0	344,541	0
Gain (loss) on settlement of debt	0	626,349	0	474,622
Warrant expense	0	(322,338)	0	(322,338)
Gain (loss) on change in fair value of derivative liability and equity securities	0	0	0	(41,627)
Other income (expense)	(311,375)	264,058	(631,757)	2,935
INCOME (LOSS) BEFORE INCOME TAXES	(1,674,989)	(1,263,990)	(6,625,251)	(3,769,273)
Income taxes	0	0	0	0
NET INCOME (LOSS)	(1,674,989)	(1,263,990)	(6,625,251)	(3,769,273)
Loss (income) attributable to non-controlling interests	70,141	(145,437)	271,330	219,628
NET INCOME (LOSS) ATTRIBUTABLE TO SINGLEPOINT INC. STOCKHOLDERS	$ (1,604,848)	$ (1,409,427)	$ (6,353,921)	$ (3,549,645)
Net income (loss) per share - basic	$ (0.02)	$ (0.03)	$ (0.08)	$ (0.09)
Weighted average number of common shares outstanding - basic	91,131,459	47,313,641	82,561,761	40,091,601

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Total	Preferred Stock Class A	Preferred Stock Class B	Preferred Stock Class C	Preferred Stock Class D	Preferred Stock Class E [Member]	Common Stock [Member]	Additional Paid-in Capital	Accumulated Deficit	Noncontrolling Interest
Balance, shares at Dec. 31, 2020		60,000,000	408				33,075,711
Balance, amount at Dec. 31, 2020	$ (3,198,176)	$ 6,000	$ 0	$ 0	$ 0	$ 0	$ 3,308	$ 78,132,202	$ (80,785,887)	$ (553,799)
Issuance of common shares for services, shares							66,667
Issuance of common shares for services, amount	18,000						$ 7	17,993
Issuance of preferred shares for cash, shares				760	1,500
Issuance of preferred shares for cash, amount	2,260,000			$ 0	$ 0	0		2,260,000
Issuance of common shares for acquisition, shares							168,350
Issuance of common shares for acquisition, amount	500,000						$ 17	499,983
Issuance of common shares for principal and accrued interest on convertible notes, shares							1,733,333
Issuance of common shares for principal and accrued interest on convertible notes, amount	3,107,000						$ 173	3,106,827
Conversion of preferred shares, shares		(1,000,000)					333,333
Conversion of preferred shares, amount	0	$ (100)					$ 33	67
Net loss	(1,361,139)								(1,141,731)	(219,408)
Balance, shares at Mar. 31, 2021		59,000,000	408	760	1,500		35,377,394
Balance, amount at Mar. 31, 2021	1,325,685	$ 5,900	$ 0	$ 0	$ 0	0	$ 3,538	84,017,072	(81,927,618)	(773,207)
Balance, shares at Dec. 31, 2020		60,000,000	408				33,075,711
Balance, amount at Dec. 31, 2020	(3,198,176)	$ 6,000	$ 0	$ 0	$ 0	0	$ 3,308	78,132,202	(80,785,887)	(553,799)
Net loss	(3,769,273)
Balance, shares at Sep. 30, 2021		56,464,123	123	760	2,000		49,004,946
Balance, amount at Sep. 30, 2021	99,271	$ 5,646	$ 0	$ 0	$ 0	0	$ 4,900	85,197,685	(84,335,533)	(773,427)
Balance, shares at Mar. 31, 2021		59,000,000	408	760	1,500		35,377,394
Balance, amount at Mar. 31, 2021	1,325,685	$ 5,900	$ 0	$ 0	$ 0	0	$ 3,538	84,017,072	(81,927,618)	(773,207)
Issuance of common shares for services, shares							66,667
Issuance of common shares for services, amount	35,865						$ 5	35,860
Issuance of preferred shares for cash, shares					500
Issuance of preferred shares for cash, amount	500,000				$ 0	0		500,000
Issuance of common shares for principal and accrued interest on convertible notes, shares							362,988
Issuance of common shares for principal and accrued interest on convertible notes, amount	271,785						$ 37	271,748
Conversion of preferred shares, shares		(2,461,715)	(285)				5,286,728
Conversion of preferred shares, amount	283	$ (246)					$ 529
Net loss	(1,144,144)								(998,487)	(145,657)
Rounding adjustment in connection with reverse split, shares							1,744,343
Rounding adjustment in connection with reverse split, amount	174						$ 174
Balance, shares at Jun. 30, 2021		56,538,285	123	760	2,000		42,838,120
Balance, amount at Jun. 30, 2021	989,648	$ 5,654	$ 0	$ 0	$ 0	0	$ 4,283	84,824,680	(82,926,105)	(918,864)
Issuance of common shares for services, shares							87,776
Issuance of common shares for services, amount	51,275						$ 9	51,266
Conversion of preferred shares, shares		(74,162)					1,854,050
Conversion of preferred shares, amount	0	$ (8)					$ 185	(177)
Net loss	(1,263,990)
Issuance of common shares for services	0
Issuance of preferred shares for cash	0				$ 0	0
Issuance of common shares for principal and accrued interest on convertible notes	0
Warrants converted to common shares, shares							4,225,000
Warrants converted to common shares, amount	322,339						$ 423	321,916
Rounding adjustment in connection with reverse split	0
Net loss	(1,263,991)								(1,409,428)	145,437
Balance, shares at Sep. 30, 2021		56,464,123	123	760	2,000		49,004,946
Balance, amount at Sep. 30, 2021	99,271	$ 5,646	$ 0	$ 0	$ 0	0	$ 4,900	85,197,685	(84,335,533)	(773,427)
Balance, shares at Dec. 31, 2021		56,353,015	48	760	2,000		58,785,924
Balance, amount at Dec. 31, 2021	(1,238,731)	$ 5,635	$ 0	$ 0	$ 0	0	$ 5,879	85,853,388	(86,158,902)	(944,731)
Issuance of common shares for services, shares							1,500,000
Issuance of common shares for services, amount	240,000						$ 150	239,850
Conversion of preferred shares, shares		(114,117)					2,852,925
Conversion of preferred shares, amount	0	$ (11)					$ 285	(274)
Net loss	(1,497,773)								(1,422,463)	(75,310)
Issuance of common shares for cash, shares							6,632,390
Issuance of common shares for cash, amount	499,272						$ 663	498,609
Balance, shares at Mar. 31, 2022		56,238,898	48	760	2,000		69,771,239
Balance, amount at Mar. 31, 2022	(1,997,232)	$ 5,624	$ 0	$ 0	$ 0	0	$ 6,977	86,591,573	(87,581,365)	(1,020,041)
Balance, shares at Dec. 31, 2021		56,353,015	48	760	2,000		58,785,924
Balance, amount at Dec. 31, 2021	(1,238,731)	$ 5,635	$ 0	$ 0	$ 0	$ 0	$ 5,879	85,853,388	(86,158,902)	(944,731)
Net loss	(6,625,251)
Balance, shares at Sep. 30, 2022		76,108,617		19	2,000	1,550	96,742,753
Balance, amount at Sep. 30, 2022	(3,085,534)	$ 7,611	$ 0	$ 0	$ 0	$ 0	$ 9,674	89,309,383	(92,702,892)	290,690
Balance, shares at Mar. 31, 2022		56,238,898	48	760	2,000		69,771,239
Balance, amount at Mar. 31, 2022	(1,997,232)	$ 5,624	$ 0	$ 0	$ 0	$ 0	$ 6,977	86,591,573	(87,581,365)	(1,020,041)
Issuance of preferred shares for cash, shares						1,550
Issuance of preferred shares for cash, amount	1,488,000					$ 0	$ 0	1,488,000
Conversion of preferred shares, shares		(130,281)	(48)	(478)			9,870,052
Conversion of preferred shares, amount	0	$ (13)	$ 0	$ 0			$ 987	(974)
Net loss	(3,452,489)								(3,326,610)	(125,879)
Issuance of common shares for services and closing costs, shares							9,626,000
Issuance of common shares for services and closing costs, amount	871,038						$ 963	870,075
Issuance of common shares for convertible note, shares							672,830
Issuance of common shares for convertible note, amount	45,277						$ 67	45,210
Accrued preferred stock dividends	(161,136)			$ 0	$ 0	$ 0			(161,136)
Effect of acquisition on non-controlling interest	1,506,751									1,506,751
Balance, shares at Jun. 30, 2022		56,108,617		282	2,000	1,550	89,940,121
Balance, amount at Jun. 30, 2022	(1,699,791)	$ 5,611	0	$ 0	$ 0	$ 0	$ 8,994	88,993,884	(91,069,111)	360,831
Conversion of preferred shares, shares				(263)			3,522,322
Conversion of preferred shares, amount	0	$ 0	0	$ 0			$ 352	(352)
Net loss	(1,674,989)								(1,604,848)	(70,141)
Issuance of common shares for cash, shares							1,397,461
Issuance of common shares for cash, amount	111,970					0	$ 140	111,830
Issuance of common shares for services and closing costs, shares							1,882,849
Issuance of common shares for services and closing costs, amount	204,209						$ 188	204,021
Accrued preferred stock dividends	(28,933)			$ 0	$ 0	$ 0			(28,933)
Effect of acquisition on non-controlling interest	0
Issuance of preferred shares for services, shares		20,000,000
Issuance of preferred shares for services, amount	2,000	$ 2,000					$ 0
Balance, shares at Sep. 30, 2022		76,108,617		19	2,000	1,550	96,742,753
Balance, amount at Sep. 30, 2022	$ (3,085,534)	$ 7,611	$ 0	$ 0	$ 0	$ 0	$ 9,674	$ 89,309,383	$ (92,702,892)	$ 290,690

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint Inc. stockholders	$ (6,353,921)	$ (3,549,645)
Adjustments to reconcile net loss to net cash used in operating activities
Loss attributable to non-controlling interests	(271,330)	(219,628)
Common stock issued for services	1,315,247	105,141
Preferred stock issued for services	2,000	0
Bad debt expense	124,660	0
Depreciation	147,642	36,823
Amortization of intangibles	187,836	10,890
Amortization of debt discounts	803,261	10,474
Amortization of deferred compensation	45,280	90,559
(Gain) loss on change in fair value of equity securities	0	41,627
Goodwill impairment charge	28,005	0
(Gain) loss on debt settlement	0	(474,622)
Common stock issued for warrants	0	322,338
Changes in operating assets and liabilities (net of acquisitions):
Accounts receivable	(984,416)	(415,608)
Prepaid expenses	(104,848)	(51,995)
Inventory	(931,785)	(68,180)
Contract assets	(67,611)	0
Accounts payable	1,661,099	462,606
Accrued expenses	192,272	47,804
Unearned revenue	1,132,401	0
NET CASH USED IN OPERATING ACTIVITIES	(3,074,208)	(3,651,416)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired	(1,283,613)	0
Cash paid for acquisition related expenses	0	(25,000)
Cash paid for investment	(75,000)	0
Cash paid for property	(92,922)	(16,702)
NET CASH USED IN INVESTING ACTIVITIES	(1,451,535)	(41,702)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	611,242	0
222911	222,911	214,083
Proceeds from notes payable	0	1,811,070
Proceeds from issuance of convertible notes	3,777,500	0
Payments on advances to related party	(175,622)	(21,523)
Payments on convertible notes payable	0	(75,000)
Payments on capital lease obligations	(132,234)	(41,652)
Payments on notes payable	(375,622)	(286,518)
Proceeds from sale of preferred stock - Class C	0	760,000
Proceeds from sale of preferred stock - Class D	0	2,000,000
Proceeds from sale of preferred stock - Class E	1,488,000	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	5,416,175	4,360,460
NET CHANGE IN CASH	890,432	667,342
Cash at beginning of period	191,485	198,473
Cash at end of period	1,081,917	865,815
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	169,055	7,072
Income tax paid	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Non-cash consideration given for acquisitions through issuance of common stock and notes payable	2,422,836	550,000
Original issue discount from issuance of notes payable	1,523,198	0
Common stock issued for conversion of debt and accrued interest	45,277	0
Conversion of preferred stock to common stock	24	107
Inventory transferred to related party for note receivable	0	63,456
Investment in Jacksam transferred for reduction in related party debt	0	547,010
Non-cash portion of termination agreement removing accrued compensation and related party debt in exchange for stock and new related party note	0	1,234,052
Deferred stock compensation recognized for acquisitions	0	450,000
Discount recognized on deferred stock compensation for acquisitions	$ 0	$ 110,402

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Sep. 30, 2022
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Corporate History On May 14, 2019, Singlepoint Inc. (“Singlepoint” or “the Company”) established a subsidiary, Singlepoint Direct Solar LLC (“Direct Solar America”), completing the acquisition of certain assets of Direct Solar LLC and AI Live Transfers LLC. The Company owns Fifty One Percent (51%) of the membership interests of Direct Solar America. On January 26, 2021, the Company acquired 100% ownership of EnergyWyze, LLC, a limited liability company (“EnergyWyze”). On February 26, 2021, the Company purchased 51% ownership of Box Pure Air, LLC, (“Box Pure Air”). On April 21, 2022 the Company purchased 80.1% membership interests in The Boston Solar Company, LLC (“Boston Solar”). Business We are a company focused on providing renewable energy solutions and energy-efficient applications to drive better health and living. We currently have core subsidiaries specialized in solar energy and air purification. We built our portfolio through synergistic acquisitions and partnerships. The Company’s initial focus is on solar energy. Through technology solutions we believe we will increase efficiencies across various markets. We strive to create long-term value for our shareholders by helping our partner companies to increase their market penetration, grow revenue and improve cash flow. As of September 30, 2022, we have six subsidiaries, Boston Solar, 80.1% interest, EnergyWyze, 100% interest, Box Pure Air, 51% interest, Direct Solar America, 51% interest, Discount Indoor Garden Supply, Inc. (“DIGS”), 90% interest, and ShieldSaver, LLC (“ShieldSaver”), 51% interest. Our principal offices are located at 2999 North 44th Street Suite 530, Phoenix, AZ 85018, telephone: (888) 682-7464. In April 2021, we formalized and completed the spin-off of 1606 Corp. We intend to spin-off additional assets or non-core subsidiaries in the future, although there are no definitive arrangements in place. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of September 30, 2022, the Company has yet to achieve profitable operations and is dependent on its ability to raise capital from stockholders or other sources to sustain operations and to ultimately achieve viable operations. The accompanying condensed consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties. These factors raise substantial doubt about the Company’s ability to continue as a going concern. As of September 30, 2022, the Company had $1,081,917 in cash. The Company’s net losses incurred for the nine months ended September 30, 2022, were $6,353,921 and working capital deficit was $13,488,597 at September 30, 2022. The Company’s ability to continue in existence is dependent on the it’s ability to develop the Company’s businesses and to achieve profitable operations. Since the Company does not anticipate achieving profitable operations and/or adequate cash flows in the near term, management will continue to pursue additional debt and equity financing.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of September 30, 2022, and December 31, 2021, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K for the year ended December 31, 2021, and our other reports on file with the Securities and Exchange Commission (“SEC”). Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of September 30, 2022, and December 31, 2021, and for the three and nine months ended September 30, 2022 and 2021, and the accounts of Boston Solar as of September 30, 2022, and the period from April 21, 2022 (acquisition date) through September 30, 2022. All significant intercompany transactions have been eliminated in consolidation. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Actual results could differ from those estimates and assumptions. Cash The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had $465,270 deposits in excess of amounts insured by the FDIC as of September 30, 2022. Reverse Stock-Split On March 26, 2021, we affected a 1 for 75 reverse stock split of our common stock. At the effective time of the reverse stock split, every 75 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. The number of authorized shares and the par value per share of the common stock and the number of authorized or issued and outstanding shares of the Company’s preferred stock remained unchanged. The reverse stock split did not cause an adjustment to the par value or the authorized shares of the common stock. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. All disclosures of common shares and per common share data in the accompanying condensed consolidated financial statements and related notes reflect this reverse stock split for all periods presented. Revenues The Company records revenue in accordance with ASC 606 by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, DIGS, Singlepoint (parent company)), (2) Distribution (1606 Corp and related products through the date of spin-off, DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar America, EnergyWyze). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (3) DIGS (4) EnergyWyze (5) Box Pure Air (6) Boston Solar Retail Sales. Distribution Revenue. Services Revenue. Construction Contract Performance Obligations, Revenues and Costs The primary method used to estimate standalone selling price of each performance obligation is the expected cost plus a margin approach, under which the Company estimates the costs of satisfying the performance obligations and then adds appropriate margins. The Company recognizes revenue over time on its contracts when it satisfies a performance obligation by continuously transferring control to a customer. The customer typically controls the contract and related service, as evidenced by contractual termination clauses or by contract terms specifying the Company’s rights to payment for work performed to date, plus a reasonable profit to deliver products or services that do not have an alternative use to the Company. Management has determined that using contract costs as an input method depicts the continuous transfer of control to customers as the Company incurs these costs from fixed-price or lump-sum contracts. Under this method, actual direct contract costs incurred are compared to total estimated contract costs for each contract to determine a percentage depicting progress toward contract completion or satisfaction of performance obligations. This percentage is applied to the contract price or allocated transaction price to determine the amount of cumulative revenue to recognize. Contract costs include all installed materials, direct labor and subcontract costs. Operating costs are charged to expense as incurred. Contract costs incurred that do not contribute to satisfying performance obligations and are not reflective of transferring control to the customer, such as uninstalled materials and rework labor, are excluded from the percent complete calculation. Contract Estimates The estimation of total revenue and cost at completion requires significant judgment and involves the use of various estimation techniques. Management must make assumptions and estimates regarding labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors. Changes in job performance, job conditions and estimated profitability, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and revenue. Such changes are recognized in the period in which the revisions are determined. If, at any time, the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period in which it is identified. Contract Modifications Contract modifications are routine in the performance of the Company’s contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct and are accounted for as part of the existing contract. Contract Assets and Liabilities Billing practices are governed by the contract terms of each project based primarily on costs incurred, achievement of milestones or predetermined schedules. Billings do not necessarily correlate with revenue recognized over time. Contract assets represent revenues recognized in excess of amounts billed. Contract liabilities represents billings in excess of revenues recognized. Accrued revenue includes amounts which have met the criteria for revenue recognition and have not yet been billed to the client. The Company’s residential contracts include payments terms that call for payment upon receipt of the invoice, and their commercial contracts call for payment between 15 and 60 days from the invoice date, primarily within 30 days. Accounts Receivable The Company carries its accounts receivable at the amount management expects to collect from outstanding receivables. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts, when deemed necessary, based on historic write offs and collections and current credit conditions. Accounts receivable is net of an allowance for doubtful accounts of $67,025 and $0 as of September 30, 2022, and December 31, 2021, respectively. During the three and nine months ended September 30, 2022, the Company did not write off any receivables. Inventory Inventory consists primarily of photovoltaic modules, inverters, racking and associated finished parts required for the assembly of photovoltaic systems. Inventories are valued at the lower of cost or net realizable value determined by the first-in, first-out method. The Company writes down its inventory for estimated obsolescence equal to the difference between the carrying value of the inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual future demand or market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Inventory is net of a reserve for obsolescence of $223,687 and $0 as of September 30, 2022, and December 31, 2021, respectively. Accrued Warranty and Production Guarantee Liabilities As a standard practice, the Company warranties its labor for ten years from the completion date of their installation projects and passes through manufacturer warranties on products installed. These warranties are not separately priced, therefore, costs related to the warranties are accrued when management determines they are able to estimate them. Management has not separately accounted for the actual warranty costs each year, and has accrued based on their best estimates as of each year end. As a standard practice, the Company provides a two-year production guarantee on installed solar systems. These production guarantees are not separately priced, therefore, costs related to production guarantees are accrued based on management’s best estimates as of each year end. Separately, the Company offers customers an optional ten-year production guarantee that can be purchased for $1,000. Such amounts are deferred when received and recognized ratably over the guarantee period. Returns and Other Adjustments The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, which are netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company provides for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the three and nine-months ended September 30, 2022, are not material. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Codification (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense in the period the change occurs. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption. Leases ASC 842, “Leases”, requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities. Income Taxes The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has net operating loss carryforwards, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for all deferred tax assets, including those resulting from these net operating loss carryforwards. Earnings (loss) Per Common Share Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Preferred Stock Classes. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Class A Preferred Stock 1,902,715,425 1,411,603,075 Class B Preferred Stock - 806,557 Class C Preferred Stock, including accrued dividends 364,533 747,540 Class D Preferred Stock, Including accrued dividends 24,990,298 1,395,349 Class E Preferred Stock, including accrued dividends 18,849,185 - Convertible Notes 9,835,125 20,000 Warrants 4,129,091 - Potentially dilutive securities 1,960,883,657 1,414,572,521 Fair Value Measurements On January 1, 2011, the Company adopted guidance which defines fair value, establishes a framework for using fair value to measure financial assets and liabilities on a recurring basis, and expands disclosures about fair value measurements. Beginning on January 1, 2011, the Company also applied the guidance to non-financial assets and liabilities measured at fair value on a non-recurring basis, which includes goodwill and intangible assets. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. The Company’s financial instruments consist of cash, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 will require immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company’s fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on the Company’s consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”. ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Under the amendments in ASU 2017- 04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 requires any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. We adopted ASU 2017-04 effective January 1, 2020 (the first quarter of our 2021 fiscal year). Subsequent Events Other than the events described in Note 11, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the accompanying condensed consolidated financial statements were issued and filed with the SEC.

CONTRACT ASSETS

CONTRACT ASSETS	9 Months Ended
CONTRACT ASSETS	Sep. 30, 2022
CONTRACT ASSETS
CONTRACT ASSETS	NOTE 3 – CONTRACT ASSETS Deferred costs and estimated earnings and billings on uncompleted contracts consist of the following as of September 30, 2022 and December 31, 2021: 2022 2021 Deferred costs $ 251,611 $ - Estimated earnings - - 251,611 - Add: billings to date 60,300 - Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts $ 311,911 $ - Deferred costs include permitting costs to fulfill contracts on installations in progress

ACQUISITIONS GOODWILL AND INTAN

ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS	Sep. 30, 2022
ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS
ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	NOTE 4 – ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS Boston Solar Acquisition On April 21, 2022, the Company completed the acquisition of 80.1% of the membership interests in Boston Solar, a leading residential, small commercial solar energy, procurement, and construction (“EPC”) company focused on customers in the greater Boston area. This acquisition solidifies the Company’s EPC acquisition strategy. The total consideration paid for the purchased interests was $6,064,858 consisting of: $2,287,168 of cash paid at closing; issuance of a note payable in 14,781,938 shares of Company common stock with a fair value of $1,252,273; issuance of a promissory note with a fair value of $897,306; issuance of a convertible promissory note with a fair value of $1,378,111 payable in cash or shares of Company common stock at the holder’s option; and a $250,000 holdback of additional cash. The Company incurred acquisition related expenses of approximately $615,000 during the nine months ended September 30, 2022, which were recognized in SG&A within the Company’s consolidated statement of operations. The Company accounted for the acquisition as a purchase of a business and recorded the excess of the purchase price over the estimated fair value of the assets acquired and liabilities assumed as goodwill. The total purchase price was provisionally allocated as follows: Goodwill $ 6,785,416 Tangible assets 4,787,928 Intangible asset – tradename/trademarks (10-year life) 3,008,100 Intangible asset – IP/technology (7-year life) 438,000 Intangible asset – non-competes (3-year life) 123,200 Total liabilities (7,571,036 ) Non-controlling interest (1,506,750 ) Total consideration paid for 80.1% interest $ 6,064,858 Revenue of $10,244,704 and a net loss of $x related to Boston Solar for the period from the April 21, 2022 acquisition date through the end September 30, 2022 are included in the Company’s accompanying consolidated statement of operations for the nine-months ended September 30, 2022. These results are prior to consideration for non-controlling interest. The following supplemental unaudited pro forma information presents the consolidated results of the Company’s operations as if the acquisition of Boston Solar on April 21, 2022 had been consummated on January 1, 2021. This supplemental unaudited pro forma information is based solely on the historical unaudited financial results for the Boston Solar acquisition and does not include operational or other changes which might have been affected by the Company. The supplemental unaudited pro forma information presented below is for illustrative purposes only and is not necessarily indicative of the results which would have been achieved or results which may be achieved in the future: Three Months Ended September 30, 2022 2021 Revenue, net $ 5,333,803 $ 4,501,773 Net loss $ (3,348,902 ) $ (667,789 ) Goodwill The following table presents details of the Company’s goodwill as of September 30, 2022, and December 31, 2021: Boston Solar Direct Solar America Box Pure Air EnergyWyze Total Balances at December 31, 2021: $ - $ 1,212,969 $ 414,151 $ 75,000 $ 1,702,119 Aggregate goodwill acquired 6,785,416 - - - 6,785,416 Impairment losses - - - - - Balances at September 30, 2022: $ 6,785,416 $ 1,212,969 $ 414,151 $ 75,000 $ 8,487,536 The Company periodically reviews the carrying value of intangible assets not subject to amortization, including goodwill, to determine whether impairment may exist. Goodwill and certain intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale or disposition of a significant portion of the business, or other factors. Specifically, a goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses level 3 inputs and a discounted cash flow methodology to assess impairment. A discounted cash flow analysis requires various judgmental assumptions to be made including future cash flows, growth rates, and discount rates. The assumptions about future cash flows and growth rates are based on the Company’s budget and long-term plans. Discount rate assumptions are based on an assessment of the risk inherent in the respective reporting units. Intangible Assets The following table presents details of the Company’s intangible assets (excluding goodwill) as of September 30, 2022: IP/ Technology Tradename Trademarks Non- Competes Other Total Balances at December 31, 2021: $ - $ - $ - $ 34,485 $ 34,485 Intangibles acquired 438,000 3,008,100 123,200 - 3,569,300 Less: Amortization 27,374 131,606 17,966 10,890 187,836 Balances at September 30, 2022 $ 410,626 $ 2,876,494 $ 105,234 $ 23,595 $ 3,415,949 Estimated amortization expense: Year Ending December 31, 2022 (remainder) $ 104,742 2023 418,968 2024 409,893 2025 376,224 2026 363,384 Thereafter 1,742,738 Total $ 3,415,949

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
NOTES PAYABLE	Sep. 30, 2022
NOTES PAYABLE
NOTES PAYABLE	NOTE 5 - NOTES PAYABLE Notes Payable Seller Note Payable Note Purchase Agreement SBA Loan Convertible Notes Payable Purchase Agreement Seller Note Payable in Shares Seller Convertible Note EnergyWyze Other As of September 30, 2022, the Company was in compliance with all covenants of its debt agreements, except for the $10,500 convertible note that is currently in default and included in Current Portion of convertible notes payable.

LEASES

LEASES	9 Months Ended
LEASES	Sep. 30, 2022
LEASES
LEASES	NOTE 6 – LEASES Boston Solar was acquired on April 21, 2022 and has fixed rate non-cancelable operating lease agreements for office, warehouse, and parking real estate, vehicles, and tools. The monthly operating lease payments for real estate are from $4,372 to $18,466 and end September 2027. Vehicle leases range from $644 to $821 per month, and their end dates from December 2023 to September 2026. Tools lease payments are $1,312 per month and end March 2027. Total lease expense for the three months ended September 30, 2022 was $81,420. At April 21, 2022, as part of the acquisition, the Company recognized initial ROU assets and lease liabilities related to Boston Solar of $1,400,278 and $(1,400,278), respectively. Future minimum operating lease payments are as follows: Year Ending December 31 2022 (remainder) $ 81,341 2023 325,363 2024 312,726 2025 308,740 2026 303,923 Thereafter 215,819 Total 1,547,912 Less: interest (232,351 ) Present value of lease liabilities 1,315,561 Less: current portion (244,470 ) Lease liability, net of current portion $ 1,071,091

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
STOCKHOLDERS EQUITY	Sep. 30, 2022
STOCKHOLDERS' EQUITY (DEFICIT)
STOCKHOLDERS EQUITY	NOTE 7 - STOCKHOLDERS’ EQUITY Class A Convertible Preferred Shares As of September 30, 2022, and December 31, 2021, the Company had authorized 100,000,000 shares of preferred stock, $0.0001 par value per share, of which 80,000,000 shares are designated as Class A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value per share, of which 76,108,617 and 56,353,015 shares were issued and outstanding as of September 30, 2022, and December 31, 2021, respectively. Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,902,715,425 shares of common stock assuming full conversion of all outstanding shares as of September 30, 2022. No dividends are payable unless declared by the Board of Directors. Each share of Class A Stock votes with the shares of common stock and is entitled to 50 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share. On July 12, 2022, the Company awarded a bonus to each of its Chief Executive Officer and President, of 10 million shares of Class A Preferred Stock (the “Preferred Stock”). On July 15, 2022 the Company entered into an agreement with its CEO and President whereby the CEO and President agreed to certain restrictive covenants relating to these shares of Preferred Stock including but not limited to: agreeing to a three year restriction on the ability to sell the Preferred Stock, and a reduction of the conversion ratio under certain circumstances. On July 14, 2022 the Company filed with the State of Nevada an Amended Certificate of Designation for its Class A Preferred Stock of the Company which provided for an increase of the number of authorized shares of Class A Preferred Stock to 80 million Class B Convertible Preferred Stock As of September 30, 2022, and December 31, 2021, the Company had authorized 1,500 shares of Class B Preferred Stock, $0.0001 par value per share, of which 0 and 48 shares were issued and outstanding as of September 30, 2022, and December 31, 2021, respectively. Class C Convertible Preferred Stock On January 28, 2021, the Company amended its Articles of Incorporation to designate 1,500 shares of undesignated preferred stock as Class C Preferred Stock, of which 19 and 760 shares were issued and outstanding as of September 30, 2022 and December 31, 2021, respectively. The Company has the right to redeem the Class C Preferred Stock, in accordance with the terms stated by the Certificate of Designation. The Company shall pay a dividend of three percent (3%) per annum on the Class C Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class C Preferred Stock calculated at the purchase price. The Stated Value (as defined by the Certificate of Designation) of the Class C Preferred Stock is $1,200 per share. On June 8, 2022, the Company amended the conversion rights so that each share of the Class C Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by the lesser of (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded volume weighted average price (“VWAP”) for the fifteen (15) trading days preceding a conversion. Class D Convertible Preferred Shares On March 11, 2021, the Company amended its Articles of Incorporation to designate 2,000 shares of undesignated preferred stock as Class D Preferred Stock, of which 2,000 shares were issued and outstanding as of September 30, 2022, and December 31, 2021. The Company has the right to redeem the Class D Preferred Stock, in accordance with the terms stated by the Certificate of Designation. The Company shall pay a dividend of three percent (3%) per annum on the Class D Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class D Preferred Stock calculated at the purchase price. The Stated Value of the Class D Preferred Stock is $1,200 per share. On June 8, 2022, the Company amended the conversion rights so that each share of the Class D Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion. Class E Convertible Preferred Shares On April 7, 2022, the Company entered into a Securities Purchase Agreement (the “GHS Purchase Agreement”) with GHS Investments, LLC (“GHS”), whereby GHS agreed to purchase, in tranches, up to One Million Five Hundred Thousand Dollars ($1,500,000) of the Company’s Class E Preferred Stock in exchange for One Thousand Five Hundred (1,500) shares of Class E Preferred Stock in three separate tranches. The first tranche (the “Initial Closing Date”), occurred upon execution of the GHS Purchase Agreement with the purchase of Seven Hundred Seven (707) shares of Class E Preferred Stock for Seven Hundred Seven Thousand Dollars ($707,000). The Company completed the second and third tranche of the transactions set forth in the GHS Purchase Agreement and issued 500 shares of Class E Preferred Stock on May 23, 2022 in exchange for Five Hundred Thousand ($500,000) Dollars, and 293 shares of Class E Preferred Stock on September 27, 2022 in exchange for Two Hundred Ninety Three Thousand ($293,000) Dollars. In addition the Company issued GHS fifty shares of Class E Preferred Stock upon the Initial Closing Date as an equity incentive, and warrants to purchase 4,129,091 shares of its common stock at a purchase price of $.114 per share for a period of five years. The Company has the right to redeem the Class E Preferred Stock, in accordance with the following schedule: i. If all of the Class E Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E Preferred Stock upon three (3) business days’ of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value, together with any accrued but unpaid dividends; ii. If all of the Class E Preferred Stock are redeemed after ninety (90) calendar days and within one hundred twenty (120) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty percent (120%) of the Stated Value together with any accrued but unpaid dividends; and The Company shall pay a dividend of eight percent (8%) per annum on the Class E Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class E Preferred Stock calculated at the purchase price. The Stated Value of the Class E Preferred Stock is $1,200 per share.The Class E Preferred Stock will vote together with the common stock on an as-converted basis subject to the Beneficial Ownership Limitations (as set forth in the Certificate of Designation).The conversion price (the “ Conversion Price From the date of issuance until the date when the original holder no longer holds any shares of Class E Preferred Stock, upon any issuance by the Company or any of its subsidiaries of common stock or common stock equivalents for cash consideration, Indebtedness or a combination of units thereof (a “ Subsequent Financing As of September 30, 2022, and December 31, 2021, a total of 19,995,000 shares of preferred stock remains undesignated and unissued. Common Stock As of September 30, 2022, and December 31, 2021, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 96,742,753 and 58,785,924 shares issued and outstanding, respectively. Equity Financing Agreement On September 16, 2021, the Company entered into an equity financing agreement (the “Equity Financing Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with GHS, pursuant to which GHS shall purchase from the Company, up to that number of shares of common stock of the Company (the “Shares”) having an aggregate Purchase Price of Ten Million Dollars ($10,000,000), subject to certain limitations and conditions set forth in the Equity Financing Agreement from time to time over the course of twelve (12) months after an effective registration of the Shares with the SEC pursuant to the Registration Rights Agreement, is declared effective by the SEC. Shares issued during the three months ended September 30, 2022 In July 2022 the Company issued 208,551 shares of common stock to a former employee for services rendered. In September 2022, the Company issued 3,522,322 shares of common stock of the Company to GHS in exchange for conversion of 263 shares of Class C Preferred Stock. In September 2022, the Company issued a total of 1,397,461 shares of common stock to GHS in exchange for $111,970 of cash. In September 2022 the Company issued 70,955 shares of common stock to a former employee for services rendered. In September 2022 the Company issued 1,298,701 shares of common stock to an investor relations firm for services rendered. In September 2022 the Company issued 304,642 shares of common stock to board members for board related services.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS Accrued Officer Compensation As of September 30, 2022, and December 31, 2021, a total of $15,431 and $116,583, respectively, was accrued for unpaid officer wages due the Company’s CEO, CFO and President under their respective employment agreements. Other As of September 30, 2022, and December 31, 2021, a total of $237,469 and $109,385 was accrued for unpaid wages due to two EnergyWyze managers. During the three months ended September 30, 2022, the Chief Executive Officer advanced $100,000 to Box Pure Air and such amount is included in advances from related party.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES (Note 9)
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Litigation From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Except as discussed below, we are not presently a party to any material litigation, nor to the knowledge of management is any litigation threatened against us, which may materially affect us On July 9, 2021 the Company and Direct Solar America served a complaint (the “Company Complaint”) in the United States District Court for the District of Arizona against Pablo Diaz Curiel, Kjelsey Johnson, and Brian Odle alleging, amongst other things, that the aforementioned individuals: (i) Interference with Direct Solar America’s existing and prospective business opportunities; (ii) Made unauthorized use of, claims of ownership, and/or offers for sale under Direct Solar America’s commercial identity; (iii) Misappropriated trade secrets of Direct Solar America; (iv) Breach of the Asset Purchase Agreement originally entered into between the Company and Mr. Diaz and Ms. Johnson (Mr. Diaz and Ms. Johnson); and (v) Breach of the Employment Agreement originally entered into between Direct Solar America and Mr. Diaz. Also on July 9, 2021 the Company was served with a Complaint by Mr. Diaz (and certain other parties) against the Company and certain officers (and former officers) of the Company (the “Diaz Complaint”). On August 11, 2021, an Order was issued consolidating the Company Complaint and the Diaz Complaint which results in the two legal actions being consolidated into one matter, and requiring Defendants to refile their Complaint as a counterclaim. A Counterclaim was submitted by Pablo Diaz Curiel, Kjelsey Johnson, Elijah Chaffino, Dan Shikiar, Jagusa Holdings, Inc. and Brian Odle against the Company and Direct Solar America, Greg Lambrecht, Wil Ralston and Corey Lambrecht. The Counterclaim includes but is not limited to the following material allegations: (i) violation of Section 10b-5 of the Exchange Act; (ii) Breach of Contract; (iii) Tortious Interference; (iv) Breach of Fiduciary Duty; (v) Unlawful diversion of ownership, earnings and monies; (vi) Intentional Misrepresentations; and (vii) Engaging in a pattern and practice of acquisitions based on false promises. The Counterclaim was filed September 11, 2021. On July 14, 2021, the Company filed a First Amended Complaint (the “FAC”) adding parties Solar Integrated Roofing Corporation (“SIRC”), USA Solar Network, LLC, David Massey (“Massey”), Christina Berume and Jessica Hernandez in addition to Pablo Diaz Curiel, Kjelsey Johnson and Brian Odle as defendants. In the FAC, the Company alleges (amongst other things) that the defendants: (i) Misappropriated trade secrets; (ii) Breached the Asset Purchase Agreement (Mr. Diaz and Ms. Johnson); (iii) Breached the Employment Agreement (Mr. Diaz); (iv) Breached the Implied Covenant of Good Faith and Fair Dealing (Mr. Diaz and Ms. Johnson); (v) Breached Fiduciary Duties (Mr. Diaz); (vi) Engaged in Unfair Competition; (vii) Violated the Arizona Uniform Trade Secrets Act; (viii) Intentionally Interfered with Contract/Business Expectancy; (ix) Converted assets of the Company; (x) Were Unjustly Enriched; and (xi) Committed Violations of the Lanham Act. On August 27, 2021, the Company filed a Second Amended Compliant which includes additional causes of action including Copyright Infringement (USA Solar Network, LLC) and Defamation (Mr. Diaz). On September 10, 2021 SIRC, USA Solar Network, LLC and Massey filed a motion to dismiss the claims as it relates to such parties. On February 22, 2022, a Senior Judge signed the order stating that Defendants SIRC and Massey’s Motion to Dismiss was granted in part and denied in part. With respect to Defendant Massey, the Court dismissed all claims against him for lack of personal jurisdiction. With respect to Defendant SIRC, the Court dismissed the following claims from the Second Amended Complaint under Federal Rule of Civil Procedure 12(b)(6): (a) unfair competition (count seven); (b) intentional interference with contract/business expectancy (count nine); (c) conversion (count ten); and (d) unjust enrichment (count eleven). The remaining claims against Defendant SIRC survived the Motion to Dismiss and remain before the Court. The court ordered that Plaintiffs’ Motion to Compel Arbitration of all of Defendant Diaz’s counterclaims under his Employment Agreement with Direct Solar America was granted. The Court ordered the dismissal of the following claims from the FAC: count three in its entirety, count six as to Defendant Diaz, and counts five, nine, ten, eleven, and thirteen as to Diaz, to the extent those claims are based on Diaz’s rights and responsibilities under the Employment Agreement subject to arbitration. The court further ordered that Counterdefendants’ Motion to Dismiss was granted in part and denied in part.

REVENUE CLASSES AND CONCENTRATI

REVENUE CLASSES AND CONCENTRATIONS	9 Months Ended
REVENUE CLASSES AND CONCENTRATIONS	Sep. 30, 2022
REVENUE CLASSES AND CONCENTRATIONS
REVENUE CLASSES AND CONCENTRATIONS	NOTE 10 - REVENUE CLASSES AND CONCENTRATIONS Selected financial information for the Company’s operating revenue for disaggregated revenue purposes are as follows: Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Revenue by product/service lines: Retail $ 2,153,094 $ 398,471 Distribution 2,881 14,569 Services 10,519,475 554,672 Total $ 12,675,450 $ 967,712 Revenue by subsidiary: Singlepoint (parent company) $ 21,778 $ 28,428 Boston Solar 10,244,703 - Box Pure Air 2,126,821 350,395 Direct Solar America 119,412 448,267 DIGS 7,376 34,217 Energy Wyze 155,360 106,405 Total $ 12,675,450 $ 967,712 One customer comprised 11% of the Company’s revenue for the nine months ended September 30, 2022. No customers comprised 10% or greater of the Company’s revenue for the nine months ended September 30, 2021.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS Convertible Preferred Stock On November 3, 2022, the Company entered a Securities Purchase Agreement (the “Purchase Agreement”) with GHS, whereby GHS agreed to purchase, Three Hundred Fifty (350) shares of the Company’s Class E Preferred Stock in two equal tranches of One Hundred Seventy Five Thousand ($175,000) Dollars. The first tranche (the “Initial Closing Date”), occurred promptly upon execution of the Purchase Agreement, is the purchase of One Hundred Seventy Five (175) shares of Class E Preferred Stock for One Hundred Seventy Five Thousand Dollars ($175,000). The second tranche, scheduled for Fifteen (15) trading days following the Initial Closing Date, upon satisfaction of the applicable deliveries and closing conditions set forth in the Purchase Agreement, is the purchase of One Hundred Seventy Five (175) shares of Class E Preferred Stock for One Hundred Seventy Five Thousand Dollars ($175,000). In addition the Company issued GHS ten shares of Class E Preferred Stock upon the Initial Closing Date as an equity incentive, and agreed to issue ten shares of Class E Preferred Stock upon the closing of the second tranche as an equity incentive. On November 3, 2022 t The foregoing description of the terms of the Purchase Agreement does not purport to be complete and is qualified in its entirety by the complete text of the document attached as an exhibit to the Company’s Current Report on Form 8-K. Original Issue Discount Notes On October 25, 2022, the Company entered a Securities Purchase Agreement (the “OID Purchase Agreement”) with 622 Capital, LLC (“622 Capital”), whereby 622 Capital purchased from the Company, and the Company issued, (i) an aggregate principal amount of $600,000 of 20% original issue discount senior notes (each, a “Note” and collectively, the “Notes”), and (ii) 2,620,545 shares of common stock, par value $0.0001 per share, of the Company. Each Note was designated as a 20% Original Issue Discount Senior Note due the earlier of January 21, 2023 or upon the occurrence of the Liquidity Event (as defined in the Note). If the Notes remain outstanding after the Maturity Date or an Event of Default (each as defined in the Note), then the Notes are subject to an interest rate of 15% per annum, provided that if (x) the Liquidity Event occurs on or prior to January 21, 2023 and (y) the Company pays the outstanding principal of the Notes to the holder, then such interest will be waived retroactive to the date of the first issuance of the Notes (the “Original Issue Date”). Upon an Event of Default, the sum of the outstanding principal amount of the Notes and any accrued and unpaid interest thereon shall become, at the election of the holder of the Notes, immediately due and payable in cash. The Company shall have the option to prepay the Notes at any time after the Original Issue Date prior to or on the Maturity Date at an amount equal to the sum of the outstanding principal amount of the Notes and any accrued and unpaid interest thereon, without any prepayment premium or penalty. The foregoing description of the terms of the OID Purchase Agreement and the Notes do not purport to be complete and is qualified in its entirety by the complete text of the documents attached as an exhibit to the Company’s Current Report on Form 8-K.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying condensed consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of September 30, 2022, and December 31, 2021, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K for the year ended December 31, 2021, and our other reports on file with the Securities and Exchange Commission (“SEC”).
Principles of Consolidation	The accompanying condensed consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of September 30, 2022, and December 31, 2021, and for the three and nine months ended September 30, 2022 and 2021, and the accounts of Boston Solar as of September 30, 2022, and the period from April 21, 2022 (acquisition date) through September 30, 2022. All significant intercompany transactions have been eliminated in consolidation.
Use of Estimates in the Preparation of Financial Statements	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Actual results could differ from those estimates and assumptions.
Cash and Cash Equivalents	The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had $465,270 deposits in excess of amounts insured by the FDIC as of September 30, 2022.
Reverse Stock-Split	On March 26, 2021, we affected a 1 for 75 reverse stock split of our common stock. At the effective time of the reverse stock split, every 75 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. The number of authorized shares and the par value per share of the common stock and the number of authorized or issued and outstanding shares of the Company’s preferred stock remained unchanged. The reverse stock split did not cause an adjustment to the par value or the authorized shares of the common stock. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. All disclosures of common shares and per common share data in the accompanying condensed consolidated financial statements and related notes reflect this reverse stock split for all periods presented.
Revenues	The Company records revenue in accordance with ASC 606 by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, DIGS, Singlepoint (parent company)), (2) Distribution (1606 Corp and related products through the date of spin-off, DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar America, EnergyWyze). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (3) DIGS (4) EnergyWyze (5) Box Pure Air (6) Boston Solar Retail Sales. Distribution Revenue. Services Revenue.
Construction Contract Performance Obligations, Revenues and Costs	Construction Contract Performance Obligations, Revenues and Costs The primary method used to estimate standalone selling price of each performance obligation is the expected cost plus a margin approach, under which the Company estimates the costs of satisfying the performance obligations and then adds appropriate margins. The Company recognizes revenue over time on its contracts when it satisfies a performance obligation by continuously transferring control to a customer. The customer typically controls the contract and related service, as evidenced by contractual termination clauses or by contract terms specifying the Company’s rights to payment for work performed to date, plus a reasonable profit to deliver products or services that do not have an alternative use to the Company. Management has determined that using contract costs as an input method depicts the continuous transfer of control to customers as the Company incurs these costs from fixed-price or lump-sum contracts. Under this method, actual direct contract costs incurred are compared to total estimated contract costs for each contract to determine a percentage depicting progress toward contract completion or satisfaction of performance obligations. This percentage is applied to the contract price or allocated transaction price to determine the amount of cumulative revenue to recognize. Contract costs include all installed materials, direct labor and subcontract costs. Operating costs are charged to expense as incurred. Contract costs incurred that do not contribute to satisfying performance obligations and are not reflective of transferring control to the customer, such as uninstalled materials and rework labor, are excluded from the percent complete calculation.
Contract Estimates	The estimation of total revenue and cost at completion requires significant judgment and involves the use of various estimation techniques. Management must make assumptions and estimates regarding labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors. Changes in job performance, job conditions and estimated profitability, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and revenue. Such changes are recognized in the period in which the revisions are determined. If, at any time, the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period in which it is identified.
Contract Modifications	Contract modifications are routine in the performance of the Company’s contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct and are accounted for as part of the existing contract.
Contract Assets and Liabilities	Billing practices are governed by the contract terms of each project based primarily on costs incurred, achievement of milestones or predetermined schedules. Billings do not necessarily correlate with revenue recognized over time. Contract assets represent revenues recognized in excess of amounts billed. Contract liabilities represents billings in excess of revenues recognized. Accrued revenue includes amounts which have met the criteria for revenue recognition and have not yet been billed to the client. The Company’s residential contracts include payments terms that call for payment upon receipt of the invoice, and their commercial contracts call for payment between 15 and 60 days from the invoice date, primarily within 30 days.
Accounts Receivable	The Company carries its accounts receivable at the amount management expects to collect from outstanding receivables. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts, when deemed necessary, based on historic write offs and collections and current credit conditions. Accounts receivable is net of an allowance for doubtful accounts of $67,025 and $0 as of September 30, 2022, and December 31, 2021, respectively. During the three and nine months ended September 30, 2022, the Company did not write off any receivables.
Inventory	Inventory consists primarily of photovoltaic modules, inverters, racking and associated finished parts required for the assembly of photovoltaic systems. Inventories are valued at the lower of cost or net realizable value determined by the first-in, first-out method. The Company writes down its inventory for estimated obsolescence equal to the difference between the carrying value of the inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual future demand or market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Inventory is net of a reserve for obsolescence of $223,687 and $0 as of September 30, 2022, and December 31, 2021, respectively.
Accrued Warranty and Production Guarantee Liabilities	As a standard practice, the Company warranties its labor for ten years from the completion date of their installation projects and passes through manufacturer warranties on products installed. These warranties are not separately priced, therefore, costs related to the warranties are accrued when management determines they are able to estimate them. Management has not separately accounted for the actual warranty costs each year, and has accrued based on their best estimates as of each year end. As a standard practice, the Company provides a two-year production guarantee on installed solar systems. These production guarantees are not separately priced, therefore, costs related to production guarantees are accrued based on management’s best estimates as of each year end. Separately, the Company offers customers an optional ten-year production guarantee that can be purchased for $1,000. Such amounts are deferred when received and recognized ratably over the guarantee period.
Returns and other adjustments	The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, which are netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company provides for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the three and nine-months ended September 30, 2022, are not material.
Convertible Instruments	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Codification (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense in the period the change occurs. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption.
Leases	ASC 842, “Leases”, requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities.
Income Taxes	The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has net operating loss carryforwards, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for all deferred tax assets, including those resulting from these net operating loss carryforwards.
Earnings (loss) Per Common Share	Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Preferred Stock Classes. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Class A Preferred Stock 1,902,715,425 1,411,603,075 Class B Preferred Stock - 806,557 Class C Preferred Stock, including accrued dividends 364,533 747,540 Class D Preferred Stock, Including accrued dividends 24,990,298 1,395,349 Class E Preferred Stock, including accrued dividends 18,849,185 - Convertible Notes 9,835,125 20,000 Warrants 4,129,091 - Potentially dilutive securities 1,960,883,657 1,414,572,521
Fair Value Measurements	On January 1, 2011, the Company adopted guidance which defines fair value, establishes a framework for using fair value to measure financial assets and liabilities on a recurring basis, and expands disclosures about fair value measurements. Beginning on January 1, 2011, the Company also applied the guidance to non-financial assets and liabilities measured at fair value on a non-recurring basis, which includes goodwill and intangible assets. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. The Company’s financial instruments consist of cash, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests.
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”), or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 will require immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company’s fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on the Company’s consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”. ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Under the amendments in ASU 2017- 04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 requires any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. We adopted ASU 2017-04 effective January 1, 2020 (the first quarter of our 2021 fiscal year).
Subsequent Events	Other than the events described in Note 11, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the accompanying condensed consolidated financial statements were issued and filed with the SEC.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of antidilutive securities excluded from computation of earnings per share	Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Class A Preferred Stock 1,902,715,425 1,411,603,075 Class B Preferred Stock - 806,557 Class C Preferred Stock, including accrued dividends 364,533 747,540 Class D Preferred Stock, Including accrued dividends 24,990,298 1,395,349 Class E Preferred Stock, including accrued dividends 18,849,185 - Convertible Notes 9,835,125 20,000 Warrants 4,129,091 - Potentially dilutive securities 1,960,883,657 1,414,572,521

CONTRACT ASSETS (Tables)

CONTRACT ASSETS (Tables)	9 Months Ended
CONTRACT ASSETS (Tables)	Sep. 30, 2022
CONTRACT ASSETS (Tables)
Schedule of Deferred costs and estimated earnings	2022 2021 Deferred costs $ 251,611 $ - Estimated earnings - - 251,611 - Add: billings to date 60,300 - Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts $ 311,911 $ -

ACQUISITIONS, GOODWILL, AND INT

ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Tables)	9 Months Ended
ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Tables)	Sep. 30, 2022
CONTRACT ASSETS
Schedule of Fair value of assets acquired	Goodwill $ 6,785,416 Tangible assets 4,787,928 Intangible asset – tradename/trademarks (10-year life) 3,008,100 Intangible asset – IP/technology (7-year life) 438,000 Intangible asset – non-competes (3-year life) 123,200 Total liabilities (7,571,036 ) Non-controlling interest (1,506,750 ) Total consideration paid for 80.1% interest $ 6,064,858
Schedule of Proforma Information	Three Months Ended September 30, 2022 2021 Revenue, net $ 5,333,803 $ 4,501,773 Net loss $ (3,348,902 ) $ (667,789 )
Schedule of goodwill	Boston Solar Direct Solar America Box Pure Air EnergyWyze Total Balances at December 31, 2021: $ - $ 1,212,969 $ 414,151 $ 75,000 $ 1,702,119 Aggregate goodwill acquired 6,785,416 - - - 6,785,416 Impairment losses - - - - - Balances at September 30, 2022: $ 6,785,416 $ 1,212,969 $ 414,151 $ 75,000 $ 8,487,536
Company's intangible assets (excluding goodwill	IP/ Technology Tradename Trademarks Non- Competes Other Total Balances at December 31, 2021: $ - $ - $ - $ 34,485 $ 34,485 Intangibles acquired 438,000 3,008,100 123,200 - 3,569,300 Less: Amortization 27,374 131,606 17,966 10,890 187,836 Balances at September 30, 2022 $ 410,626 $ 2,876,494 $ 105,234 $ 23,595 $ 3,415,949
Maturity of estimated amortization expense	Year Ending December 31, 2022 (remainder) $ 104,742 2023 418,968 2024 409,893 2025 376,224 2026 363,384 Thereafter 1,742,738 Total $ 3,415,949

LEASE (Tables)

LEASE (Tables)	9 Months Ended
LEASE (Tables)	Sep. 30, 2022
LEASE (Tables)
Summary of Future maturities of obligations	Future minimum operating lease payments are as follows: Year Ending December 31 2022 (remainder) $ 81,341 2023 325,363 2024 312,726 2025 308,740 2026 303,923 Thereafter 215,819 Total 1,547,912 Less: interest (232,351 ) Present value of lease liabilities 1,315,561 Less: current portion (244,470 ) Lease liability, net of current portion $ 1,071,091

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	9 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Tables)	Sep. 30, 2022
REVENUE CLASSES AND CONCENTRATIONS (Tables)
Summary of operating revenue for disaggregated revenue purposes	Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Revenue by product/service lines: Retail $ 2,153,094 $ 398,471 Distribution 2,881 14,569 Services 10,519,475 554,672 Total $ 12,675,450 $ 967,712 Revenue by subsidiary: Singlepoint (parent company) $ 21,778 $ 28,428 Boston Solar 10,244,703 - Box Pure Air 2,126,821 350,395 Direct Solar America 119,412 448,267 DIGS 7,376 34,217 Energy Wyze 155,360 106,405 Total $ 12,675,450 $ 967,712

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Apr. 21, 2022	Dec. 31, 2021	Feb. 26, 2021	Jan. 26, 2021	May 14, 2019
NET INCOME (LOSS)	$ (1,604,848)	$ (1,409,427)	$ (6,353,921)	$ (3,549,645)
Working Capital Deficit	13,488,597		13,488,597
Cash	$ 1,081,917		$ 1,081,917			$ 191,485
Direct Solar America [Member]
Equity ownership, percentage	51%		51%						51%
Box Pure Air, LLC [Member]
Membership interest, percentage	100%		100%				51%
ShieldSaver, LLC [Member]
Membership interest, percentage	90%		90%
Discount Indoor Garden Supply, Inc. [Member]
Membership interest, percentage	51%		51%
Boston Solar [Member]
Membership interest, percentage	80.10%		80.10%		80.10%
Undesignated Preferred Stock [Member]
Membership interest, percentage								100%

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Potentially dilutive securities	1,960,883,657	1,414,572,521
Warrant [Member]
Potentially dilutive securities	4,129,091
Class B Preferred Stock
Potentially dilutive securities		806,557
Class E Preferred Stock
Potentially dilutive securities	18,849,185
Class A Preferred Stock
Potentially dilutive securities	1,902,715,425	1,411,603,075
Class C Preferred Stock
Potentially dilutive securities	364,533	747,540
Class D Preferred Stock
Potentially dilutive securities	24,990,298	1,395,349
Convertible Notes
Potentially dilutive securities	9,835,125	20,000

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Excess of insured amount	$ 465,270
Allowance for doubtful accounts	67,025	$ 0
Inventory	223,687	$ 0
Production purchase	$ 1,000
Convertible Class B Preferred Stock [Member]
Reverse Stock-split description	1 for 75 reverse stock split of our common stock. At the effective time of the reverse stock split, every 75 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock.

CONTRACT ASSETS (Details)

CONTRACT ASSETS (Details) - USD ($)	9 Months Ended
CONTRACT ASSETS (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021
CONTRACT ASSETS (Details)
Deferred costs	$ 251,611	$ 0
Estimated earnings	0	0
Deferred costs and estimated earnings	251,611	0
Add: billings to date	60,300	0
Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts	$ 311,911	$ 0

ACQUISITIONS GOODWILL AND INT_2

ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended
	Apr. 21, 2022	Sep. 30, 2022	Dec. 31, 2021	Apr. 21, 2021
Goodwill		$ 8,487,536	$ 1,702,119
Boston Solar Acquisitions [Member]
Percent for consideration paid				80.10%
Goodwill				$ 6,785,416
Tangible assets				4,787,928
Total Liablities				(7,571,036)
Non-controlling Interest				(1,506,750)
Total purchase price				6,064,858
IP/technology
Intangible asset				438,000
Intangible asset useful life	7 years
Non-compete
Intangible asset				123,200
Intangible asset useful life	3 years
tradename/trademarks
Intangible asset				$ 3,008,100
Intangible asset useful life	10 years

ACQUISITIONS GOODWILL AND INT_3

ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 1) - Boston Solar Acquisition [Member] - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Revenue, net	$ 5,333,803	$ 4,501,773
Net loss	$ (3,348,902)	$ (667,789)

ACQUISITIONS GOODWILL AND INT_4

ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 2)	9 Months Ended
ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 2)	Sep. 30, 2022 USD ($)
Goodwill, beginning	$ 1,702,119
Aggregate goodwill acquired	6,785,416
Impairment losses	0
Goodwill, ending	8,487,536
Boston Solars [Member]
Goodwill, beginning	0
Impairment losses	0
Goodwill, ending	6,785,416
Aggregate goodwill acquired	6,785,416
Direct Solars America [Member]
Goodwill, beginning	1,212,969
Aggregate goodwill acquired	0
Impairment losses	0
Goodwill, ending	1,212,969
Box Pure Airs [Member]
Goodwill, beginning	414,151
Aggregate goodwill acquired	0
Impairment losses	0
Goodwill, ending	414,151
EnergyWyzes [Member]
Goodwill, beginning	75,000
Aggregate goodwill acquired	0
Impairment losses	0
Goodwill, ending	$ 75,000

ACQUISITIONS GOODWILL AND INT_5

ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 3) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Intangible assets, beginning	$ 34,485
Intanginle acquired	3,569,300
Less: Amortization	187,836	$ 10,890
Intangible asset, ending	3,415,949
IP/technology
Intangible assets, beginning	0
Intanginle acquired	438,000
Less: Amortization	27,374
Intangible asset, ending	410,626
Non-compete
Intangible assets, beginning	0
Intanginle acquired	123,200
Less: Amortization	17,966
Intangible asset, ending	105,234
tradename/trademarks
Intangible assets, beginning	0
Intanginle acquired	3,008,100
Less: Amortization	131,606
Intangible asset, ending	2,876,494
Other
Intangible assets, beginning	34,485
Intanginle acquired	0
Less: Amortization	10,890
Intangible asset, ending	$ 23,595

ACQUISITIONS GOODWILL AND INT_6

ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 4) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details)
2022(remainder)	$ 104,742
2023	418,968
2024	409,893
2025	376,224
2026	363,384
Thereafter	1,742,738
Estimated amortozation expense	$ 3,415,949	$ 34,485

ACQUISITIONS GOODWILL AND INT_7

ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 21, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue		$ 6,589,227	$ 273,877	$ 12,675,450	$ 967,712
Boston Solar Acquisitions [Member]
Total consideration	$ 6,064,858
Fair value of stock	1,252,273
Issuance of promissory note with a fair value	897,306
Issuance of convertible promissory note	1,378,111
Holdback additional cash	250,000
Cash paid for acquisition	$ 2,287,168
Common stock shares	14,781,938
Percent of consideration paid	80.10%
Acquisition related expenses	$ 615,000
Revenue	$ 10,244,704

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended			9 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Apr. 21, 2022	Jul. 31, 2021	May 31, 2020	Sep. 30, 2022	Dec. 31, 2021	Oct. 31, 2016
Initial purchase consideration obligation				$ 1,000
Long-term notes payable				629,099	$ 767,160
Purchase Agreement [Member]
Debt instrument face amount	$ 4,885,353
Percent of consideration paid	80.10%
Percent of maximum number of common stock	125%
Original issue discount percent	15%
original issue discount amount				4,422,000
Percent of warrant shares	100%
Promossory Note [Member] \| New Purchase Agreement [Member]
Debt instrument face amount		$ 1,580,000
Periodic payment principal due on October 31, 2022		$ 250,000
Interest rate		8%
Quarterly cash payments		$ 250,000
Minimum payment		$ 50,000
Debt instrument maturity date		Jul. 31, 2023
Current portion of notes payable				1,159,830
SBA Loan [Member]
Current portion of notes payable				12,427
Long-term notes payable				137,573
Proceed from loan			$ 150,000
Interest rate			3.75%
Monthly installment			$ 731
Debt instrument maturity period			30 years
Seller Convertiable Notes [Member]
Interest rate	12.50%
Convertible note	$ 976,016
Current portion of notes payable				1,378,111
Fair value of note	$ 1,378,111
Discount rate	20%
Debt instrument premium	$ 409,095
Other Debt [Member]
Interest rate						0%
Convertible note						$ 10,500
Conversion price						$ 0.525
Current portion of notes payable				10,500
Seller Notes Payable [Member]
Current portion of notes payable				468,515
Debt instrument face amount	1,000,000
Periodic payment principal due on October 31, 2022	250,000
Periodic principal amount due on October 31, 2023	500,000
Periodic payment principal due on April 30, 2023	250,000
Issuance of promissory note with a fair value	$ 897,306
Interest expenses period	18 years
Long-term notes payable				468,515
Seller 36 months Notes Payable [Member]
Current portion of notes payable				401,121
Fair value of note	$ 1,252,272
Long-term notes payable				$ 951,506
Unsecured seller note	$ 1,940,423
Number of trading days				60 years
EnergyWyze [Member]
Current portion of notes payable				$ 60,280
Fair value of purchase consideration				339,599
Initial purchase consideration obligation				450,000
Remaining fair value amount of purchase obligation				75,464
Long-term notes payable				$ 15,184

LEASES (Details)

LEASES (Details) - USD ($)	Sep. 30, 2022	Apr. 21, 2022	Dec. 31, 2021
LEASES (Details)
2022 (remainder)		$ 81,341
2023		325,363
2024		312,726
2025		308,740
2026		303,923
Thereafter		215,819
Total		1,547,912
Less: interest		(232,351)
Present value of lease liabilities		1,315,561
Less: Current portion		(244,470)
Lease liability, net of current portion	$ 244,470	$ 1,071,091	$ 42,164

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
LEASES (Details Narrative) - USD ($)	Apr. 21, 2022	Sep. 30, 2022	Dec. 31, 2021
ROU Assets		$ 1,288,514	$ 0
Lease Liabilities	$ 1,315,561
Boston Solar [Member]
Tools lease payments	1,312
Total lease expense		$ 81,420
ROU Assets	1,400,278
Lease Liabilities	1,400,278
Boston Solar [Member] \| Minimum [Member]
Monthly operating lease payments	4,372
Vehicle leases	644
Boston Solar [Member] \| Maximum [Member]
Monthly operating lease payments	18,466
Vehicle leases	$ 821

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	Apr. 07, 2022	Apr. 30, 2022	Sep. 30, 2022	Jul. 31, 2022	Jul. 15, 2022	Jul. 14, 2022	Dec. 31, 2021
Common stock, Shares outstanding			96,742,753				58,785,924
Common stock, Shares issued			96,742,753				58,785,924
Common stock, Par value			$ 0.0001				$ 0.0001
Common stock, Shares authorized			5,000,000,000				5,000,000,000
Number of shares purchase, shares	1,500
Number of shares purchase, amount	$ 1,500,000
Former Employee
Shares Issued			70,955	208,551
Investor [Member]
Shares Issued			1,298,701
Board of Member [Member]
Shares Issued			304,642
GHS Investments
Shares Issued			3,522,322
Warrant purchase price	$ 0.114
Shares issued for cash, shares			1,397,461
Warrant to purchase common stock	$ 4,129,091
Shares issued for cash, amount			$ 111,970
Warrant purchase price period	5 years
Tranche Two [Member]
Number of shares purchase, shares	500
Number of shares purchase, amount	$ 500,000
Preferred Stock, Terms	If all of the Class E Preferred Stock are redeemed after ninety (90) calendar days and within one hundred twenty (120) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty percent (120%) of the Stated Value together with any accrued but unpaid dividends; and
Tranche Three [Member]
Number of shares purchase, shares	293
Number of shares purchase, amount	$ 293,000
Tranche One [Member]
Number of shares purchase, shares	707
Number of shares purchase, amount	$ 707,000
Preferred Stock, Terms	If all of the Class E Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E Preferred Stock upon three (3) business days’ of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value, together with any accrued but unpaid dividends
Class D Convertible Preferred Stock [Member]
Preferred shares issued, shares			2,000				2,000
Preferred stock, Shares outstanding			2,000				2,000
Preferred stock, Shares authorized			2,000				2,000
Preferred stock, Par value			$ 0.0001				$ 0.0001
Description of material rights			On June 8, 2022, the Company amended the conversion rights so that each share of the Class D Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion.
Stated value of preferred stock			$ 1,200				$ 1,200
Undesignated shares							2,000
Annual dividend			3%
Class E Convertible Preferred Stock [Member]
Preferred shares issued, shares			1,550				0
Preferred stock, Shares outstanding			1,550				0
Preferred stock, Shares authorized			1,550				1,550
Preferred stock, Par value			$ 0.0001				$ 0.0001
Percent of dividend to pay	8%
Stated value, price per share	$ 1,200
Undesignated and unissued shares			19,995,000				19,995,000
Class A Convertible Preferred Stock
Preferred shares issued, shares			76,108,617				56,353,015
Preferred stock, Shares outstanding			76,108,617				56,353,015
Conversion of converted common stock		25	1,902,715,425
Number of Votes			Each share of Class A Stock votes with the shares of common stock and is entitled to 50 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share
Preferred stock, Shares authorized			100,000,000			80,000,000	100,000,000
Preferred stock, Par value			$ 0.0001				$ 0.0001
Designated shares			80,000,000
Class A Convertible Preferred Stock \| CEO [Member]
Shares Issued					10,000,000
Class B Preferred Stock [Member]
Preferred shares issued, shares			0				48
Preferred stock, Shares outstanding			0				48
Preferred stock, Shares authorized			1,500				1,500
Class C Preferred Stock
Preferred shares issued, shares			19				760
Preferred stock, Shares outstanding			19				760
Description of material rights			On June 8, 2022, the Company amended the conversion rights so that each share of the Class C Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of common stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by the lesser of (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded volume weighted average price (“VWAP”) for the fifteen (15) trading days preceding a conversion.
Undesignated shares							1,500
Annual dividend			3%
Conersion of preferred share			263
Stated value of preferred stock			1,200

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 10, 2021
Due to related party	$ 618,509	$ 415,068
Box Pure Air [Member]
Due to related party	100,000
CEO, CFO and President [Member]
Accrued expenses, including accrued officer salaries	15,431		$ 116,583
EnergyWyze Manager [Member]
Accrued wages	$ 237,469		$ 109,385

REVENUE CLASSES AND CONCENTRA_3

REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	9 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Revenue by product/service lines:
Retail	$ 2,153,094	$ 398,471
Distribution	2,881	14,569
Services	10,519,475	554,672
Total	12,675,450	967,712
Revenue by subsidiary:
Singlepoint (parent company)	21,778	28,428
Boston Solar	10,244,703	0
Box Pure Aire	2,126,821	350,395
Direct Solar America	119,412	448,267
DIGS	7,376	34,217
EnergyWyze	155,360	106,405
Total revenue	$ 12,675,450	$ 967,712

REVENUE CLASSES AND CONCENTRA_4

REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	9 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	Sep. 30, 2022
Percentages of revenue	10%
Customer One [Member]
Percentages of revenue	11%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 03, 2022	Oct. 25, 2022	Sep. 30, 2022	Apr. 21, 2022	Dec. 31, 2021
Common stock, Shares issued			96,742,753		58,785,924
Subsequent Event [Member] \| Class E Preferred Stock [Member]
Shares Issued	175,000
Preferred stock, Shares authorized	2,500
Subsequent Event [Member] \| Tranche One [Member]
Shares Issued	175,000
Subsequent Event [Member] \| Tranche Two [Member]
Shares Issued	175,000
622 Capital, LLC [Member] \| Subsequent Event [Member] \| OID Purchase Agreement [Member]
Principl amount		$ 600,000
Original issue discount		20%
Common stock, Shares issued		2,620,545
Par value		$ 0.0001
Designated original issue discount		20%
Purchase Agreement [Member]
Principl amount				$ 4,885,353
Purchase Agreement [Member] \| GHS [Member] \| Subsequent Event [Member]
preferred stock purchased	350