SinglePoint (SING) 10-Q28 Aug 242024 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	Aug. 28, 2024
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	Mar. 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		23,795,626
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	3104 East Camelback Road #2137
Entity Address City Or Town	Phoenix
Entity Address State Or Province	AZ
Entity Address Postal Zip Code	85016
City Area Code	888
Local Phone Number	682-7464
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash	$ 533,723	$ 758,622
Accounts receivable, net	1,727,543	1,076,293
Prepaid expenses	1,079,943	1,422,844
Inventory, net	656,669	1,835,084
Contract assets	717,395	647
Notes receivable from related party	299,956	289,957
Total Current Assets	5,015,229	5,383,447
NON-CURRENT ASSETS:
Property, net	246,064	256,020
Right of use asset	1,291,541	1,391,700
Investment, at fair value	134,376	134,376
Intangible assets, net	2,785,682	2,886,794
Goodwill	7,199,567	7,199,567
Total Assets	16,672,459	17,251,904
CURRENT LIABILITIES:
Accounts payable	5,411,507	4,216,791
Accrued expenses, including accrued officer salaries	2,260,964	2,453,237
Current portion of convertible notes payable, net of debt discount	523,961	1,500,241
Unearned revenue	3,497,144	4,128,230
Lease liability, current portion	346,137	345,442
Advances from related party	53,212	22,656
Advances	250,000	0
Current portion of notes payable, net of debt discount	1,207,268	1,920,778
Derivative liability	1,203,393	388,983
Total Current Liabilities	14,753,586	14,976,358
LONG-TERM LIABILITIES:
Lease liability, net of current portion	945,405	1,046,259
Long-term notes payable, net of current portion and debt discount	342,491	346,113
Total Liabilities	16,041,482	16,368,730
STOCKHOLDERS' EQUITY
Common stock, par value $0.0001; 192,307,693 shares authorized as March 31, 2024 and December 31, 2023, respectively; 10,973,313 and 4,351,638 shares issued and outstanding	1,097	434
Additional paid-in capital	105,310,069	103,879,988
Accumulated deficit	(105,413,763)	(102,634,869)
Total Singlepoint Inc. stockholders' equity	(102,497)	1,245,653
Non-controlling interest	733,474	(362,479)
Total Stockholders' Equity	630,977	883,174
Total Liabilities and Stockholders' Equity	16,672,459	17,251,904
Class E Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, value	0	0
Class A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, value	100	100
Class C Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, value	0	0
Class B Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, value	0	0
Class D Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Common stock, Par value	$ 0.0001	$ 0.0001
Common stock, Shares authorized	192,307,693	192,307,693
Common stock, Shares issued	10,973,313	4,351,638
Common stock, Shares outstanding	10,973,313	4,351,638
Class E Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	5,000	5,000
Preferred stock, Shares Issued	0	0
Preferred stock, Shares outstanding	0	0
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	0	0
Preferred stock, Shares outstanding	0	0
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	0	0
Preferred stock, Shares outstanding	0	0
Undesignated Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	19,990,000	19,990,000
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	1,000,000	1,000,000
Preferred stock, Shares outstanding	1,000,000	1,000,000
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	0
Preferred stock, Shares outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 4,136,412	$ 5,719,370
Cost of revenue	2,284,253	4,066,294
Gross profit	1,852,159	1,653,076
Selling, general and administrative expense ("SG&A")	4,203,876	9,967,099
LOSS FROM OPERATIONS	(2,351,717)	(8,314,023)
OTHER INCOME (EXPENSE):
Interest expense	(124,121)	(452,819)
Amortization of debt discounts	(1,316,041)	(175,314)
Other income	21,012	34,234
Gain on settlement of debt	887,991	0
Gain on change in fair value of derivative liability securities	306,457	0
Financing costs	(281,486)	0
Other expense, net	(506,188)	(593,899)
LOSS BEFORE INCOME TAXES	(2,857,905)	(8,907,922)
Income taxes	0	0
NET LOSS	(2,857,905)	(8,907,922)
Loss attributable to non-controlling interests	721	233,904
NET LOSS ATTRIBUTABLE TO SINGLEPOINT INC.	(2,857,184)	(8,674,018)
NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS	$ (2,857,184)	$ (8,674,018)
Loss per share available to common stockholders - basic	$ (0.37)	$ (719.12)
Loss per share available to common stockholders - diluted	$ (0.37)	$ (719.12)
Weighted average shares outstanding - basic	7,686,775	12,062
Weighted average shares outstanding - diluted	7,686,775	12,062

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (unaudited) - USD ($)	Total	Preferred Stock Class B	Preferred Stock Class C	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Noncontrolling Interest	Preferred Stock Class A
Balance, shares at Dec. 31, 2022			19	10,974				75,725,981
Balance, amount at Dec. 31, 2022	$ (9,107,874)	$ 0	$ 0	$ 1	$ 85,908,727	$ (95,236,339)	$ 212,164	$ 7,573
Issuance of common shares for cash, shares				141
Issuance of common shares for cash, amount	38,077	0	0	$ 0	38,077	0	0	0
Issuance of common shares for acquisition expenses, shares				61
Issuance of common shares for acquisition expenses, amount	36,118	0	0	$ 0	36,118	0	0	0
Issuance of common shares for principal and accrued interest on notes, shares				145
Issuance of common shares for principal and accrued interest on notes, amount	176,402	0	$ 0	$ 0	176,402	0	0	$ 0
Conversion of preferred shares, shares			(52)	1,381				(436,000)
Conversion of preferred shares, amount	120,000	0	$ 0	$ 0	120,044	0	0	$ (44)
Issuance of preferred shares, shares								4,474,018
Issuance of preferred shares, amount	6,482,826	0	$ 0	0	6,482,379	0	0	$ 447
Issuance of preferred shares for cash, shares			34
Issuance of preferred shares for cash, amount	100,000	0	$ 0	$ 0	100,000	0	0	$ 0
Accrued preferred stock dividends	(71,240)					(71,240)
Net loss	(8,907,922)					(8,674,018)	(233,904)
Balance, shares at Mar. 31, 2023			1	12,702				79,763,999
Balance, amount at Mar. 31, 2023	(11,133,613)	0	$ 0	$ 1	92,861,747	(103,981,597)	(21,740)	$ 7,976
Balance, shares at Dec. 31, 2023				4,351,638				1,000,000
Balance, amount at Dec. 31, 2023	883,174	0	0	$ 434	103,879,988	(102,634,869)	(362,479)	$ 100
Issuance of common shares for cash, shares				1,174,210
Issuance of common shares for cash, amount	324,037	0	0	$ 117	323,920	0	0	0
Accrued preferred stock dividends	0
Net loss	(2,857,905)	0	0		0	(2,857,184)	(721)	0
Issuance of common shares for services, shares				1,197,796
Issuance of common shares for services, amount	579,876	0	0	$ 120	579,756	0	0	0
Conversion of debt and accrued interest into common shares, shares				3,477,769
Conversion of debt and accrued interest into common shares, amount	1,710,672	0	0	$ 349	1,710,323	0	0	0
Issuance of common shares to make whole, amount		0	0		0	0	0	0
Exercise of pre-funded warrants, shares				771,900
Exercise of pre-funded warrants, amount	0	0	0	$ 77	(77)			0
Acquisition of minority interests and effect on non-controlling interests	(575,000)	0	0	$ 0	(1,749,964)	78,290	1,096,674	$ 0
Settlement of derivative liabilities	566,123				566,123		0
Balance, shares at Mar. 31, 2024				10,973,313				1,000,000
Balance, amount at Mar. 31, 2024	$ 630,977	$ 0	$ 0	$ 1,097	$ 105,310,069	$ (105,413,763)	$ 733,474	$ 100

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint Inc. stockholders	$ (2,857,184)	$ (8,674,018)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss attributable to non-controlling interests	(721)	(233,904)
Common stock issued for services	579,876	36,118
Preferred stock issued for services	0	6,487,326
Bad debt expense	0	22,326
Depreciation	123,254	81,902
Amortization of prepaid expense	321,250	0
Amortization of intangibles	101,112	101,112
Amortization of debt discounts	1,305,806	175,314
Gain on change in fair value of derivative liability	(306,457)	0
Gain on debt settlement	(887,991)	0
Financing costs	281,486	0
Changes in operating assets and liabilities
Accounts receivable	(651,250)	1,015,700
Prepaid expenses	21,651	26,913
Inventory	1,178,415	(743,435)
Contract assets	(716,748)	47,169
Accounts payable	1,194,716	(961,899)
Accrued expenses	(253,606)	818,811
Unearned revenue	(631,086)	1,261,570
NET CASH USED IN OPERATING ACTIVITIES	(690,265)	(538,995)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for notes receivable from related party	(10,000)	0
Cash paid for property	(13,139)	(52,000)
NET CASH USED IN INVESTING ACTIVITIES	(23,139)	(52,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	324,037	38,077
Proceeds from advances from related party	33,114	76,685
Proceeds from advance	250,000	0
Proceeds from convertible notes payable	250,000	250,000
Payments on advances to related party	(2,558)	(101,229)
Payments on convertible notes payable	(214,521)	0
Payments on capital lease obligations	(100,159)	(28,476)
Payments on notes payable	(51,409)	(67,443)
Proceeds from sale of preferred stock - A	0	(1,339)
Proceeds from sale of preferred stock - Class C	0	100,000
Proceeds from sale of preferred stock - Class E	0	257,500
NET CASH PROVIDED BY FINANCING ACTIVITIES	488,504	523,775
NET CHANGE IN CASH	(224,899)	(67,220)
Cash at beginning of period	758,622	564,242
Cash at end of period	533,723	497,022
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	20,503	3,417
Income tax paid	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for pre-funded warrants	77	0
Conversion of debt and accrued interest into common stock	1,710,672	176,402
Recognition of debt discount from derivative liability	1,405,504	0
Settlement of derivative liability	566,123	0
Accrual of preferred stock dividends	0	71,240
Issuance of convertible debt for remaining interest in subsidiary	1,749,964	0
Settlement of notes payable through issuance of convertible note payable	$ 817,000	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	3 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Mar. 31, 2024
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”) and subsequently purchased the remaining 49% ownership on October 1, 2023. On April 21, 2022 the Company purchased 80.1% membership interests in The Boston Solar Company, LLC (“Boston Solar”) and subsequently purchased the remaining 19.9% membership interests on January 1, 2024. Business The Company is a diversified holding company principally engaged through its subsidiaries on providing energy solutions and energy centric applications. Our primary focus is on ensuring energy security by providing an integrated energy solution for our customers. We conduct our solar operations primarily through our subsidiary, Boston Solar, in which we hold a 100% equity interest. We conduct our air purification operations through Box Pure Air, in which we hold a 100% equity interest. We also have ownership interests outside of our primary solar and air purification businesses. We consider these subsidiaries to be non-core (“Non-core”) and not significant businesses. We built and plan to continue to build our portfolio through organic growth, synergistic acquisitions, products, and partnerships. We generally acquire majority and/or controlling stakes in innovative and promising businesses that are expected to appreciate in value over time. We are particularly focused on businesses where our engagement will be potentially significant for that entity’s growth prospects. We strive to create long-term value for our stockholders by helping our subsidiary companies to increase their market penetration, grow revenue and improve operating margins and cash flow. Our emphasis is on building businesses in industries where our management team has in-depth knowledge and experience, or where our management can provide value by advising on new markets and expansion. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of March 31, 2024, 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 March 31, 2024, the Company had $533,723 in cash. The Company’s net loss incurred for the three months ended March 31, 2024, was $2,857,905 and its working capital deficit was $9,738,357 at March 31, 2024. The Company’s ability to continue in existence is dependent on its ability to develop the existing 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	3 Months Ended
	Mar. 31, 2024
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 condensed consolidated financial position as of March 31, 2024, and December 31, 2023, and the results of our condensed 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 condensed consolidated financial statements and the notes included in our latest annual report on Form 10-K/A for the year ended December 31, 2023, 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, Boston Solar, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of March 31, 2024, and December 31, 2023, and for the three months ended March 31, 2024 and 2023. All significant intercompany transactions have been eliminated in consolidation. Use of Estimates in the Preparation of Financial Statements The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions. Reclassifications Certain 2023 amounts have been reclassified to conform to the 2024 presentation. 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 $124,183 and $279,542 of deposits in excess of amounts insured by the FDIC as of March 31, 2024 and December 31, 2023 respectively. 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 two categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, Non-core), (2) Services Revenue (Boston Solar). Additionally, the Company also disaggregates revenue by core and non-core subsidiaries: (1) Boston Solar (2) Box Pure Air (3) Non-core Retail Sales. Services Revenue. Returns and other adjustments Construction Contract Performance Obligations, Revenues and Costs The Company recognizes revenue upon completion. 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 costs incurred for revenues recognized but not billed to the customer. Contract liabilities represent payments collected in advance 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 credit losses of $376,964 and $375,414 as of March 31, 2024, and December 31, 2023, respectively. During the three months ended March 31, 2024 and 2023, the Company wrote off $1,550 and $22,326 of receivables, respectively. 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 $235,572 and $761,662 as of March 31, 2024, and December 31, 2023, respectively. Accrued Warranty and Production Guarantee Liabilities As a standard practice, the Company warranties its labor for ten years from the completion date of the 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. 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 generally accepted accounting principles 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 condensed consolidated statement of operations as other income or other expense. 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 condensed 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 a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward. Earnings (loss) Per Common Share Basic net income (loss) per share is calculated by dividing the net loss available to common stockholders by the weighted average number of common shares outstanding for the period, without consideration for common stock equivalents. For the three months ended March 31, 2024 and 2023, the potentially dilutive securities were excluded from the computation of diluted loss per share as the effect would be to reduce the net loss per common share. Therefore, the weighted-average common stock outstanding is used to calculate both basic and diluted net loss per share for the three months ended March 31, 2024 and 2023. Three Months Ended March 31, 2024 2023 Numerator: Net loss available for common stockholders $ (2,857,184 ) $ (8,674,018 ) Denominator: Weighted-average shares to compute basic earnings per share 7,686,775 12,062 Class D preferred stock, including preferred dividends - - Class E preferred stock, including preferred dividends - - Convertible notes - - Warrants - - Weighted-average shares to compute diluted earnings per share 7,686,775 12,062 Loss per share: Basic $ (0.37 ) $ (719.12 ) Diluted $ (0.37 ) $ (719.12 ) Fair Value Measurements 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 but are subject to periodic impairment tests. 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 did not have any Level 1 or Level 2 assets and liabilities at March 31, 2024 December 31, 2023. The derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the three months ended March 31, 2024: Balance - December 31, 2023 $ 388,983 Additions 1,686,990 Settlement (566,123 ) Change in fair value (306,457 ) Balance – March 31, 2024 $ 1,203,393 Beginning on January 1, 2024 and March 31, 2024, the Company issued five convertible note payable agreements which contain conversion provisions meeting the definition of a derivative liability which therefore required bifurcation. The conversion features were valued at $1,686,990 upon issuance and recorded as a derivative liability, resulting in additional debt discounts and finance costs totaling $1,405,505 and $281,486, respectively. At March 31, 2024, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $0.21; risk-free interest rates ranging from 5.38% to 5.46%; expected volatility of the Company’s common stock ranging from 238% to 263% based on the volatility of the Company’s historical stock prices; and exercise prices from $0.14 to $0.20 and terms of 0.25 to 0.84 years. 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 requires 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 adoption of ASU 2016-13 had no material impact on the Company’s condensed consolidated financial statements for the interim period ended March 31, 2024. 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 condensed consolidated financial statements were issued and filed with the Securities and Exchange Commission.

CORRECTION OF ERROR

CORRECTION OF ERROR	3 Months Ended
CORRECTION OF ERROR	Mar. 31, 2024
CORRECTION OF ERROR
CORRECTION OF ERROR	NOTE 3 – CORRECTION OF ERROR During the quarter ended March 31, 2023 (unaudited), the Company identified an error related to compensation expense resulting from the conversion of Preferred Shares into Common Stock. This error was identified and properly recorded as part of Form 10-K/A for the year ended December 31, 2023. Quarterly financial reports (unaudited) include the prior comparative period financial results and the Company has corrected amounts in the prior period condensed consolidated financial statements for accuracy within this report. The adjustment pertains to the recognition of stock-based compensation expense associated with the conversion. 1. Prior Comparative Period Financial Statement Impact: ○ The stock-based compensation expense, approximately $6,500,000 was classified as a SG&A expense due to conversion in the period ended March 31, 2023. 2. Current Period Financial Statement Impact: ○ There was no impact from this adjustment on the current period financial statements.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Mar. 31, 2024
GOODWILL AND INTANGIBLE ASSETS
GOODWILL AND INTANGIBLE ASSETS	NOTE 4 – GOODWILL AND INTANGIBLE ASSETS Goodwill The following table presents details of the Company’s goodwill as of March 31, 2024, and December 31, 2023: Boston Solar Box Pure Air Total Balances at December 31, 2023 $ 6,785,416 $ 414,151 $ 7,199,567 Aggregate goodwill acquired - - - Impairment losses - - - Balances at March 31, 2024 $ 6,785,416 $ 414,151 $ 7,199,567 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. A discounted cash flow analysis requires one to make various judgmental assumptions including assumptions about 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 March 31, 2024 and December 31, 2023: IP/ Technology Tradename Trademarks Non- Competes Total Balances at December 31, 2023 $ 332,416 $ 2,500,474 $ 53,904 $ 2,886,794 Intangibles acquired - - - - Less: Amortization 15,642 75,204 10,266 101,112 Balances at March 31, 2024 $ 316,774 $ 2,425,270 $ 43,638 $ 2,785,682 Estimated amortization expense: Year Ending December 31, 2024 (Remainder) $ 303,336 2025 376,224 2026 363,384 2027 363,384 2028 363,384 Thereafter 1,015,970 Total $ 2,785,682

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
NOTES PAYABLE	Mar. 31, 2024
NOTES PAYABLE
NOTES PAYABLE	NOTE 5 - NOTES PAYABLE Notes Payable Seller Note Payable Note Purchase Agreement SBA Loan Settlement and Release Agreement Other Convertible Notes Payable Seller Note Payable in Shares Seller Convertible Notes Assignment Note Promissory Note 2 Promissory Note 3 . Promissory Note 4 Promissory Note 5 Promissory Notes 6 and 7

LEASES

LEASES	3 Months Ended
LEASES	Mar. 31, 2024
LEASES
LEASES	NOTE 6 – LEASES Boston Solar 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 $20,231 and end September 2027. Vehicle leases range from $594 to $1,241 per month, and their end dates from June 2024 to September 2026. Tools lease payments are $1,285 per month and end March 2027. Total lease expense for the three months ended March 31, 2024, was $110,023. Future minimum lease payments are as follows: Year Ending December 31 2024 (remainder) $ 326,122 2025 437,132 2026 408,562 2027 277,852 2028 25,896 Thereafter - Total 1,475,564 Less: Interest (184,022 ) Present value of lease liabilities $ 1,291,542 Less: Current portion (346,137 ) Lease liability, net of current portion $ 945,405

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	3 Months Ended
STOCKHOLDERS EQUITY	Mar. 31, 2024
STOCKHOLDERS' EQUITY
STOCKHOLDERS EQUITY	NOTE 7 - STOCKHOLDERS’ EQUITY Class A Convertible Preferred Stock As of March 31, 2024, and December 31, 2023, the Company had authorized 80,000,000 shares of Class A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value per share, of which 1,000,000 and 1,000,000 shares were issued and outstanding as of March 31, 2024, and December 31, 2023, respectively. Each share of Class A Stock is convertible at any time into 1/10 (one-tenth of one share) shares of common stock. No dividends are payable unless declared by the Board of Directors. Class B Convertible Preferred Stock As of March 31, 2024, and December 31, 2023, the Company had authorized 1,500 shares of Class B Preferred Stock, $0.0001 par value per share, of which 0 shares were issued and outstanding as of March 31, 2024, and December 31, 2023. Class C Convertible Preferred Stock As of March 31, 2024, and December 31, 2023, the Company had authorized 1,500 shares of Class C Preferred Stock, of which 0 shares were issued and outstanding as of March 31, 2024 and December 31, 2023. Class D Convertible Preferred Stock As of March 31, 2024, and December 31, 2023, the Company had authorized 2,000 shares of Class D Preferred Stock, of which 0 shares were issued and outstanding as of March 31, 2024, and December 31, 2023. Class E Convertible Preferred Stock As of March 31, 2024, and December 31, 2023, the Company had authorized 5,000 and 2,500 shares, respectively, of Class E Preferred Stock, of which 0 shares were issued and outstanding as of March 31, 2024, and December 31, 2023. Undesignated Preferred Shares As of March 31, 2024, and December 31, 2023, a total of 19,990,000 shares of preferred stock remains undesignated and unissued. Common Stock As of March 31, 2024, and December 31, 2023, the Company’s authorized common stock was 192,307,693 shares, at $0.0001 par value per share, with 10,973,313 and 4,351,638 shares issued and outstanding, respectively. Equity Financing and Registration Rights Agreements On January 26, 2023 (the “Effective Date”), the Company entered into an equity financing agreement (the “Equity Financing Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“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 twenty four (24) months after an effective registration of the Shares with the SEC pursuant to the Registration Rights Agreement, is declared effective by the SEC (the “Contract Period”). The Equity Financing Agreement grants the Company the right, from time to time at its sole discretion (subject to certain conditions) during the Contract Period, to direct GHS to purchase shares of Common Stock on any business day (a “Put”), provided that at least ten trading days has passed since the most recent Put. The Purchase Price of the Put shall be eighty percent (80%) percent of the traded price of the Common Stock during the ten (10) consecutive Trading Days preceding the relevant Trading Day on which GHS receives a Put Notice. Following an up-list of the Company’s Common Stock to the NASDAQ or equivalent national exchange, the Purchase Price shall be ninety percent (90%) of the Market Price, subject to a floor price of $.02 per share, below which the Company shall not deliver a Put. The maximum dollar amount of each Put will not exceed five hundred thousand dollars ($500,000) and the minimum dollar amount of each Put is ten thousand dollars ($10,000). In the event the Company becomes listed on an exchange which limits the number of shares of Common Stock that may be issued without shareholder approval, then the number of Shares issuable by the Company and purchasable by GHS, shall not exceed that number of the shares of Common Stock that may be issuable without shareholder approval. Puts are further limited to GHS owning no more than 4.99% of the outstanding stock of the Company at any given time. The Company will pay a fee of 2% of the gross proceeds the Company receives from sales of common stock under the Purchase Agreement, to Icon Capital Group, LLC (“Icon”) pursuant to a placement agent agreement between the Company and Icon (the “Placement Agent Agreement”). The Equity Financing Agreement, Placement Agent Agreement and the Registration Rights Agreement contain customary representations, obligations, rights, warranties, agreements, and conditions of the parties. The Equity Financing Agreement terminates upon any of the following events: when GHS has purchased an aggregate of Ten Million Dollars ($10,000,000) in the Common Stock of the Company pursuant to the Equity Financing Agreement; or on the date that is twenty-four (24) calendar months from the date the Equity Financing Agreement was executed. Actual sales of shares of Common Stock to GHS under the Equity Financing Agreement will depend on a variety of factors to be determined by the Company from time to time, including, among others, market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding for the Company and its operations. The Registration Rights Agreement provides that the Company shall (i) use its best efforts to file with the SEC the Registration Statement within 30 days of the date of the Registration Rights Agreement; and (ii) have the Registration Statement declared effective by the SEC within 30 days after the date the Registration Statement is filed with the SEC, but in no event more than 90 days after the Registration Statement is filed. Shares issued during the three months ended March 31, 2024 On various dates in January 2024, the Company issued 771,900 shares of common stock resulting from the exercise of pre-funded warrants. On various dates in January 2024, the Company issued 669,006 shares of common stock in exchange for conversion of debt. On January 17, 2024, the Company issued 250,000 shares of common stock for services. On various dates in February 2024, the Company issued 1,728,652 shares of common stock in exchange for conversion of debt. On various dates in February 2024, the Company issued 767,907 shares of common stock for services. On February 16, 2024, the Company issued 307,310 shares of common stock pursuant to the Equity Financing Agreement. On various dates in March 2024, the Company issued 866,900 shares of common stock pursuant to the Equity Financing Agreement. On various dates in March 2024, the Company issued 1,080,000 shares of common stock in exchange for conversion of debt. On March 27, 2024, the Company issued 180,000 shares of common stock for services.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS As of March 31, 2024, the chief executive officer of the Company and an officer of a subsidiary had advanced to the Company $45,200 and $8,012, respectively. As of March 31, 2024, a total of $91,848 was accrued for unpaid officer wages due the Company’s CEO and CFO/President under their respective employment agreements.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Litigation From time to time, we are a party to claims and actions for matters arising out of our business operations. We regularly evaluate the status of the legal proceedings and other claims in which we are involved to assess whether a loss is probable or there is a reasonable possibility that a loss, or an additional loss, may have been incurred and determine if accruals are appropriate. If accruals are not appropriate, we further evaluate each legal proceeding to assess whether an estimate of possible loss or range of possible loss can be made for disclosure. Although the outcome of claims and litigation is inherently unpredictable, we believe that we have adequate provisions for any probable and estimable losses. It is possible, nevertheless, that our condensed consolidated financial position, results of operations or liquidity could be materially and adversely affected in any particular period by the resolution of a claim or legal proceeding. Legal expenses related to defense, negotiations, settlements, rulings and advice of outside legal counsel are expensed as incurred. Equity Incentive Plan On January 30, 2020, the Company adopted the 2019 Equity Incentive Plan (the “Plan”) to provide additional means through the grant of awards to attract, motivate, retain and reward selected employees and other eligible persons. As of the date of this report the Company has not issued any awards under the Plan.

REVENUE CLASSES AND CONCENTRATI

REVENUE CLASSES AND CONCENTRATIONS	3 Months Ended
REVENUE CLASSES AND CONCENTRATIONS	Mar. 31, 2024
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: Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Revenue by product/service lines: Retail $ - $ 250,274 Services 4,136,412 5,469,096 Total $ 4,136,412 $ 5,719,370 Revenue by subsidiary: Boston Solar $ 4,136,412 $ 5,437,441 Box Pure Air - 242,757 Non-core - 39,172 Total $ 4,136,412 $ 5,719,370 No customer comprised 10% or greater of the Company’s revenue for the three months ended March 31, 2024 and 2023, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS Listing Qualifications Notification Letters On February 28, 2024, the Company received a notification letter from the Listing Qualifications Department of The Cboe BZX Exchange, Inc. (“Cboe BZX”) notifying the Company that its Common Stock did not maintain a minimum bid price of $1 over thirty (30) consecutive business days as required by Cboe BZX Listing Rule 14.9(e)(1)(B) (the “Minimum Bid Price Requirement”). The receipt of the Cboe notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” This determination starts a 180-day period ending on August 26, 2024, for the Company to comply with the Minimum Bid Price Requirement. If at any time before August 26, 2024, the closing bid price of the Company's Common Stock is at least $1 for a minimum of 10 consecutive business days, unless the Cboe BZX exercises its discretion to extend this 10 day period, the Company will be deemed to have regained compliance with the Minimum Bid Price Requirement, following which, Cboe BZX will provide a written confirmation of compliance and the matter will be closed. In the event that the Company does not regain compliance by August 26, 2024, the Company may be eligible for an additional 180 calendar day grace period provided that it meets the applicable market value of publicly held shares required for continued listing and other applicable standards for initial listing of its Common Stock on the Cboe BZX (other than the Minimum Bid Price Requirement). To be eligible, the Company will also need to provide a written notice of its intention to cure the deficiency during this second compliance period. If the Company does not regain compliance with the Minimum Bid Price Requirement during the second 180 calendar day grace period, and is ineligible for an additional grace period, Cboe BZX will provide written notice that the Common Stock of the Company is subject to delisting from the Cboe BZX. In that event, the Company may appeal the determination to a Cboe BZX hearings panel. On April 17, 2024, the Company received a notification letter from the Listing Qualifications Department of the Cboe BZX notifying the Company that the Company did not timely file its Form 10-K for the year ended December 31, 2023 within the 15-day grace period (as set forth in the Form 12b-25 filed with the SEC on April 2, 2024) as required by Cboe BZX Listing Rule 14.6(c)(1) (the “Timely Filing Requirement”). The receipt of the Cboe BZX notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Cboe BZX notification letter indicated that the Company has until June 16, 2024, to submit a plan to regain compliance with the Timely Filing Requirement and that, following review of such plan, the Cboe BZX can grant an extension of up to 180 calendar days from the date of the original Cboe BZX notification letter, or until October 14, 2024, to regain compliance with the Timely Filing Requirement. On June 4, 2024, the Company received a notification letter from Cboe BZX (the “Second Notice” and together with the First Notice, the “Notices”) notifying the Company that the Company’s failure to file its Form 10-Q for the quarter ended March 31, 2024 (the “Form 10-Q”) within the 5-day grace period (as set forth in the Form 12b-25 the Company filed with the SEC on May 16, 2024) is also a failure to comply with the Timely Filing Requirement. The receipt of the Notices does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Second Notice indicated that the Company has until June 16, 2024, to submit a plan to regain compliance with the Timely Filing Requirement with respect to both the Form 10-K and the Form 10-Q and that, following review of such plan, the Cboe BZX can grant an extension of up to 180 calendar days from the date of the First Notice, or until October 14, 2024, to regain compliance with the Timely Filing Requirement. On June 14, 2024, the Company provided the Staff with a plan for regaining compliance with respect to the Minimum Bid Price Requirement and the Timely Filing Requirement. On June 18, 2024, the Company received a written notice (the “Delisting Notice”) indicating that the Company has not cured the deficiencies noted in the Cboe BZX Deficiency Notices and that the Staff had determined that the Common Stock also does not meet the continued listing standards of Cboe BZX Listing Rule 14.9(e)(2)(B) (the “MVLS Standard”) as the market value of its listed securities was below the minimum of $50 million and Cboe BZX Listing Rule 14.9(e)(2)(C) (the “Net Income Standard”) as the Company’s net income from continuing operations was below the minimum of $750,000 for two of the three most recently completed fiscal years. In addition, the Staff noted in the Delisting Notice that because the Company’s Form 10-K and Form 10-Q have not been filed, the Staff is unable to determine whether the Company’s Common Stock complies with Cboe BZX Listing Rule 14.9(e)(2)(A) (the “Equity Standard” and together with the MVLS Standard and the Net Income Standard, the “Continued Listing Standards”) which requires a stockholders’ equity of at least $5 million and market value of publicly held shares of at least $15 million. Based on the aggregate of the deficiencies with respect to the Minimum Bid Price Requirement, the Timely Filing Requirement and the Continued Listing Standards, the Staff, pursuant to its authority under Cboe BZX Listing Rule 14.2, has determined to suspend the trading of the Common Stock on June 27, 2024 and then delist it from Cboe BZX. Under Cboe BZX Listing Rule 14.12(h), the Company may request a hearing before a Hearings Panel (the “Panel”) by submitting a written request to the chief regulatory officer of the Cboe BZX no later than 5:30 p.m. ET on June 25, 2024 and a hearing fee of $20,000 with 15 calendar days of the Delisting Notice. A timely request for review would stay the delisting of the Common Stock for a period of 15 calendar days from June 25, 2024, or until July 10, 2024, unless the Panel decides to stay the delisting for an additional period of time. Accordingly, the Company has already taken proactive measures and requested a hearing before the Panel, at which hearing the Company will request an extension within which to evidence compliance with Minimum Bid Price Requirement, the Timely Filing Requirement and the applicable Continued Listing Standard. The time and place of any hearing before the Panel will be determined by the Panel. The Company intends to take definitive steps in an effort to evidence compliance with the applicable continued listing requirements of the Cboe BZX. There can be no assurance that the Panel will grant the Company’s request for a stay of the delisting or continued listing. Private Placement On May 8, 2024, the Company completed a private placement pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) dated as of April 26, 2024 with Target 10 Capital LLC (the “Investor”). At closing, the Company received gross proceeds of $1,000,000 and issued to the Investor, (i) an aggregate principal amount of $1,250,000 of 12% original issue discount convertible promissory notes (each, a “Note” and collectively, the “Notes”), and (ii) pre-funded warrants to purchase up to 1,000,000 shares of Common Stock of the Company (each, a “Warrant” and collectively, the “Warrants”). Pursuant to the terms of the Purchase Agreement the Company and, where applicable, Boston Solar also entered into the following agreements (together with the Purchase Agreement, the Notes and the Warrants, collectively referred to as the “Transaction Documents”): the Registration Rights Agreement dated as of April 26, 2024, between the Company and the Investor (the “Registration Rights Agreement”), and the Pledge Agreement dated as of April 26, 2024 (the “Pledge Agreement”) by and among the Company, Boston Solar and the Investor. Pursuant to the Pledge Agreement, in order to secure the full and timely payment and performance of all of the Company’s Obligations to the Investor under the Transaction Documents, the Company agreed to transfer, pledge, assign, and grant to the Investor a continuing lien and security interest in all right, title and interest of the Company’s 100% of the issued and outstanding Membership Interests of Boston Solar. Boston Solar guaranteed the obligations of the Company under the Transaction Documents and granted the Investor a security interest in and pledged its assets as collateral for the Transaction Documents, in the event of a default under the terms of any of the Transaction Documents. Settlement Agreement On July 11, 2024, the Company entered into a Settlement Agreement with Silverback Capital Corporation ("SCC") 3 10 1933.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
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 condensed consolidated financial position as of March 31, 2024, and December 31, 2023, and the results of our condensed 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 condensed consolidated financial statements and the notes included in our latest annual report on Form 10-K/A for the year ended December 31, 2023, 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, Boston Solar, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of March 31, 2024, and December 31, 2023, and for the three months ended March 31, 2024 and 2023. All significant intercompany transactions have been eliminated in consolidation.
Use of Estimates in the Preparation of Financial Statements	The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions.
Reclassifications	Certain 2023 amounts have been reclassified to conform to the 2024 presentation.
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 $124,183 and $279,542 of deposits in excess of amounts insured by the FDIC as of March 31, 2024 and December 31, 2023 respectively.
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 two categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, Non-core), (2) Services Revenue (Boston Solar). Additionally, the Company also disaggregates revenue by core and non-core subsidiaries: (1) Boston Solar (2) Box Pure Air (3) Non-core Retail Sales. Services Revenue. Returns and other adjustments Construction Contract Performance Obligations, Revenues and Costs The Company recognizes revenue upon completion. 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 costs incurred for revenues recognized but not billed to the customer. Contract liabilities represent payments collected in advance 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 credit losses of $376,964 and $375,414 as of March 31, 2024, and December 31, 2023, respectively. During the three months ended March 31, 2024 and 2023, the Company wrote off $1,550 and $22,326 of receivables, respectively.
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 $235,572 and $761,662 as of March 31, 2024, and December 31, 2023, respectively.
Accrued Warranty and Production Guarantee Liabilities	As a standard practice, the Company warranties its labor for ten years from the completion date of the 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.
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 generally accepted accounting principles 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 condensed consolidated statement of operations as other income or other expense. 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 condensed 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 a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward.
Earnings (loss) Per Common Share	Basic net income (loss) per share is calculated by dividing the net loss available to common stockholders by the weighted average number of common shares outstanding for the period, without consideration for common stock equivalents. For the three months ended March 31, 2024 and 2023, the potentially dilutive securities were excluded from the computation of diluted loss per share as the effect would be to reduce the net loss per common share. Therefore, the weighted-average common stock outstanding is used to calculate both basic and diluted net loss per share for the three months ended March 31, 2024 and 2023. Three Months Ended March 31, 2024 2023 Numerator: Net loss available for common stockholders $ (2,857,184 ) $ (8,674,018 ) Denominator: Weighted-average shares to compute basic earnings per share 7,686,775 12,062 Class D preferred stock, including preferred dividends - - Class E preferred stock, including preferred dividends - - Convertible notes - - Warrants - - Weighted-average shares to compute diluted earnings per share 7,686,775 12,062 Loss per share: Basic $ (0.37 ) $ (719.12 ) Diluted $ (0.37 ) $ (719.12 )
Fair Value Measurements	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 but are subject to periodic impairment tests. 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 did not have any Level 1 or Level 2 assets and liabilities at March 31, 2024 December 31, 2023. The derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the three months ended March 31, 2024: Balance - December 31, 2023 $ 388,983 Additions 1,686,990 Settlement (566,123 ) Change in fair value (306,457 ) Balance – March 31, 2024 $ 1,203,393 Beginning on January 1, 2024 and March 31, 2024, the Company issued five convertible note payable agreements which contain conversion provisions meeting the definition of a derivative liability which therefore required bifurcation. The conversion features were valued at $1,686,990 upon issuance and recorded as a derivative liability, resulting in additional debt discounts and finance costs totaling $1,405,505 and $281,486, respectively. At March 31, 2024, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $0.21; risk-free interest rates ranging from 5.38% to 5.46%; expected volatility of the Company’s common stock ranging from 238% to 263% based on the volatility of the Company’s historical stock prices; and exercise prices from $0.14 to $0.20 and terms of 0.25 to 0.84 years.
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 requires 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 adoption of ASU 2016-13 had no material impact on the Company’s condensed consolidated financial statements for the interim period ended March 31, 2024.
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 condensed consolidated financial statements were issued and filed with the Securities and Exchange Commission.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2024
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of antidilutive securities excluded from computation of earnings per share	Three Months Ended March 31, 2024 2023 Numerator: Net loss available for common stockholders $ (2,857,184 ) $ (8,674,018 ) Denominator: Weighted-average shares to compute basic earnings per share 7,686,775 12,062 Class D preferred stock, including preferred dividends - - Class E preferred stock, including preferred dividends - - Convertible notes - - Warrants - - Weighted-average shares to compute diluted earnings per share 7,686,775 12,062 Loss per share: Basic $ (0.37 ) $ (719.12 ) Diluted $ (0.37 ) $ (719.12 )
Schedule of fair value measurements summary activity	Balance - December 31, 2023 $ 388,983 Additions 1,686,990 Settlement (566,123 ) Change in fair value (306,457 ) Balance – March 31, 2024 $ 1,203,393

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Mar. 31, 2024
GOODWILL AND INTANGIBLE ASSETS
Schedule of goodwill	Boston Solar Box Pure Air Total Balances at December 31, 2023 $ 6,785,416 $ 414,151 $ 7,199,567 Aggregate goodwill acquired - - - Impairment losses - - - Balances at March 31, 2024 $ 6,785,416 $ 414,151 $ 7,199,567
Company's intangible assets (excluding) goodwill	IP/ Technology Tradename Trademarks Non- Competes Total Balances at December 31, 2023 $ 332,416 $ 2,500,474 $ 53,904 $ 2,886,794 Intangibles acquired - - - - Less: Amortization 15,642 75,204 10,266 101,112 Balances at March 31, 2024 $ 316,774 $ 2,425,270 $ 43,638 $ 2,785,682
Maturity of estimated amortization expense	Estimated amortization expense: Year Ending December 31, 2024 (Remainder) $ 303,336 2025 376,224 2026 363,384 2027 363,384 2028 363,384 Thereafter 1,015,970 Total $ 2,785,682

LEASE (Tables)

LEASE (Tables)	3 Months Ended
LEASE (Tables)	Mar. 31, 2024
LEASE (Tables)
Schedule of Future minimum lease payments	Year Ending December 31 2024 (remainder) $ 326,122 2025 437,132 2026 408,562 2027 277,852 2028 25,896 Thereafter - Total 1,475,564 Less: Interest (184,022 ) Present value of lease liabilities $ 1,291,542 Less: Current portion (346,137 ) Lease liability, net of current portion $ 945,405

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	3 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Tables)	Mar. 31, 2024
REVENUE CLASSES AND CONCENTRATIONS
Summary of operating revenue for disaggregated revenue purposes	Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Revenue by product/service lines: Retail $ - $ 250,274 Services 4,136,412 5,469,096 Total $ 4,136,412 $ 5,719,370 Revenue by subsidiary: Boston Solar $ 4,136,412 $ 5,437,441 Box Pure Air - 242,757 Non-core - 39,172 Total $ 4,136,412 $ 5,719,370

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Oct. 01, 2023	Dec. 31, 2022	Apr. 21, 2022	Feb. 26, 2021	Jan. 26, 2021	May 14, 2019
Net loss attributable to Singlepoint Inc. stockholders	$ (2,857,905)	$ (8,907,922)
Working capital deficit	(9,738,357)
Cash	$ 533,723	$ 497,022	$ 758,622		$ 564,242
Boston Solar [Member]
Membership interest, percentage	100%					80.10%
Boston Solar [Member] \| January 1, 2024 [Member]
Remaining membership interests	19.90%
Box Pure Air, LLC [Member]
Membership interest, percentage	100%			49%			51%
Direct Solar America [Member]
Equity ownership, percentage	51%								51%
EnergyWyzeLLC [Member]
Equity ownership, percentage								100%

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net loss available for common stockholders	$ (2,857,184)	$ (8,674,018)
Weighted-average shares to compute basic earnings per share	7,686,775	12,062
Weighted-average shares to compute diluted earnings per share	7,686,775	12,062
Loss per share - basic	$ (0.37)	$ (719.12)
Loss per share - diluted	$ (0.37)	$ (719.12)
Preferred Stock Class D Member
Potentially dilutive securities	0	0
Preferred Stock Class E Member
Potentially dilutive securities	0	0
Convertible Notes
Potentially dilutive securities	0	0
Warrants Member
Potentially dilutive securities	0	0

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	3 Months Ended
	Mar. 31, 2024 USD ($)
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Balance - December 31, 2023	$ 388,983
Additions	1,686,990
Settlement	(566,123)
Change in fair value	(306,457)
Balance - March 31, 2024	$ 1,203,393

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Excess of insured amount	$ 124,183		$ 279,542
Allowance for credit loss	376,964		375,414
Allowance for credit loss wrote off	1,550	$ 22,326
Inventory	235,572		$ 761,662
Production purchase	1,000
Five Convertible Notes
Conversion features valued	1,686,990
Debt discounts	1,405,505
Finance costs	$ 281,486
Fair Value Estimation of Conversion Feature Derivatives [Member]
Common stock price	$ 0.21
Minimum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member]
Expected volatility	238%
Minimum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member] \| Measurement Input Risk Free Interest Rate [Member]
Risk free interest rate	5.38%
Minimum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member] \| Measurement Input Exercise Price [Member]
Exercise prices	$ 0.14
Minimum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member] \| Measurement Input, Expected Term [Member]
Expected term	3 months
Maximum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member]
Expected volatility	263%
Maximum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member] \| Measurement Input Risk Free Interest Rate [Member]
Risk free interest rate	5.46%
Maximum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member] \| Measurement Input Exercise Price [Member]
Exercise prices	$ 0.20
Maximum [Member] \| Fair Value Estimation of Conversion Feature Derivatives [Member] \| Measurement Input, Expected Term [Member]
Expected term	10 months 2 days

CORRECTION OF ERROR (Details Na

CORRECTION OF ERROR (Details Narrative)	3 Months Ended
CORRECTION OF ERROR (Details Narrative)	Mar. 31, 2023 USD ($)
Error Correction [Member]
Stock-based compensation expense	$ 6,500,000

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Details)	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details)	Mar. 31, 2024 USD ($)
Goodwill, beginning balance	$ 7,199,567
Impairment losses	0
Aggregate goodwill acquired	0
Goodwill, ending balance	7,199,567
Boston Solars [Member]
Goodwill, beginning balance	6,785,416
Impairment losses	0
Aggregate goodwill acquired	0
Goodwill, ending balance	6,785,416
Box Pure Airs [Member]
Goodwill, beginning balance	414,151
Impairment losses	0
Aggregate goodwill acquired	0
Goodwill, ending balance	$ 414,151

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS (Details 1) - USD ($)	3 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details 1) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Intangible assets, beginning balance	$ 2,886,794
Intanginle acquired	0
Less: Amortization	101,112	$ 101,112
Intangible assets, ending balance	2,785,682
Tradename/Trademarks
Intangible assets, beginning balance	2,500,474
Intanginle acquired	0
Less: Amortization	75,204
Intangible assets, ending balance	2,425,270
IP/technology
Intangible assets, beginning balance	332,416
Intanginle acquired	0
Less: Amortization	15,642
Intangible assets, ending balance	316,774
Non-compete
Intangible assets, beginning balance	53,904
Intanginle acquired	0
Less: Amortization	10,266
Intangible assets, ending balance	$ 43,638

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS (Details 2)	Mar. 31, 2023 USD ($)
GOODWILL AND INTANGIBLE ASSETS
2024 (Remainder)	$ 303,336
2025	376,224
2026	363,384
2027	363,384
2028	363,384
Thereafter	1,015,970
Total	$ 2,785,682

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS (Details Narrative)	Aug. 09, 2022
Boston Solar Acquisitions [Member]
Investments description	make an investment in Frontline for a 13.3% membership interest in exchange for $100,000 of the Company’s shares (the number of shares determined by a 30-day Volume Weighted Average Price(“vwap”) calculation, which were subsequently fair valued on August 9, 2022); (ii) issue a promissory note to Frontline for $150,000 ; and (iii) purchase the remaining interest (86.7%) membership interest for a cash consideration of $500,000 minus any outstanding principal and interest outstanding under the promissory note, subject to certain closing conditions (the “Second Closing”). In the event that Second Closing does not occur then the promissory note would convert into an additional 6.6% membership interest of Frontline for a total ownership interest of 19.9% for the Company.

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)			1 Months Ended						3 Months Ended		12 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Oct. 10, 2023	Oct. 03, 2023	Feb. 23, 2024	Jun. 26, 2023	Mar. 31, 2023	Apr. 21, 2022	Jul. 31, 2021	May 31, 2020	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jan. 02, 2024	Aug. 28, 2023
Gain on settlement of debt									$ 887,991	$ 0
Bad debt expense									0	$ 22,326
Current portion of notes payable									523,961		$ 1,500,241
Current portion of notes payable									1,207,268		$ 1,920,778
January 1, 2024 [Member]
Gain on settlement of debt									888,000
Assignment Note [Member]
Notes payable									817,000
Convrted outstanding principal balance									703,168
Current portion of notes payable									113,832
Derivative liabilities discount									$ 817,000
Promissory Note 2
Discount rate									25%
Total payback to the holder									$ 132,888
Monthly installment									$ 14,765
Debt instrument face amount				$ 118,650
Original issue discount amount				$ 13,640
Interest rate				12%
Bad debt expense				$ 14,238
Promissory Note 3
Discount rate									25%
Debt instrument face amount													$ 130,000
Current portion of notes payable									$ 0
Promissory Note 4
Discount rate		12%							25%
Debt instrument face amount		$ 78,500
Current portion of notes payable									$ 78,500
Promissory Note 5
Discount rate									25%
Total payback to the holder									$ 162,629
Monthly installment									18,070
Debt instrument face amount	$ 145,205
Original issue discount amount	$ 16,705
Interest rate	12%
Bad debt expense	$ 17,424
Current portion of notes payable									54,855
Promissory Note 6
Issuance costs			$ 5,000
Debt instrument face amount			156,000						179,400
Original issue discount amount			$ 26,000
Interest rate			15%
Net proceeds from promissory note			$ 139,765
One-time interest charge amount			$ 23,400
Common stock, par value			$ 0.0001
Promissory Note 7
Issuance costs			$ 5,000
Debt instrument face amount			163,585						183,215
Original issue discount amount			$ 18,820
Interest rate			12%
Net proceeds from promissory note			$ 125,000
One-time interest charge amount			$ 19,630
Seller 36 months Notes Payable [Member]
Current portion of notes payable												$ 275,000
Fair value of note						$ 1,252,272						$ 275,000
Unsecured seller note						1,940,423
Common shares price per share												$ 3.50
Ownership percentage												100%
Derivative liabilities discount									468,938
Number of trading days											60 days
Seller Notes Payable [Member]
Debt instrument face amount						1,000,000
Issuance of promissory note with a fair value						$ 897,306
Interest expenses period						18 months
Settlement and Release Agreement [Member]
Current portion of notes payable									90,000
Long-term notes payable									215,000
Related party payment					$ 500,000
Other Agreement [Member]
Notes payable									19,378
Current portion of notes payable									7,530
Related party payment									49,980
Seller Convertiable Notes [Member]
Convertible note									275,000
Fair value of note									275,000
Prepaid interest									$ 25,000
Seller Convertible Notes description									(i) the Company can repay the full $300,000 at any time prior to the maturity date; (ii) if the Company completes a public offering greater than $10 million prior to the maturity date, a condition of the use of proceeds will be to pay any outstanding balance; (iii) after 180 days the Minority Owner shall have the option to convert portions of the note into common stock of the Company with conversions calculated using the five day VWAP prior to the notice of conversion, and the minimum amount of conversion shall be at least $100,000; and (iv) if the note has not been paid or satisfied prior to the maturity date
Debt instrument premium									$ 575,000
SBA Loan [Member]
Monthly installment								$ 731
Current portion of notes payable									34,357
Long-term notes payable									115,643
Proceed from loan								$ 150,000
Interest rate								3.75%
Debt instrument maturity period								30 years
Promossory Note [Member] \| New Purchase Agreement [Member]
Debt instrument face amount							$ 1,580,000
Periodic payment principal due on October 31, 2022							250,000
Quarterly cash payments							250,000
Minimum payment							50,000
Convrted outstanding principal balance							$ 95,000
Current portion of notes payable									$ 1,075,381

LEASES (Details)

LEASES (Details)	Dec. 31, 2023 USD ($)
LEASES
2024 (remainder)	$ 326,122
2025	437,132
2026	408,562
2027	277,852
2028	25,896
Thereafter	0
Total	1,475,564
Less: interest	(184,022)
Present value of lease liabilities	1,291,542
Less: Current portion	(346,137)
Lease liability, net of current portion	$ 945,405

LEASES (Details Narrative)

LEASES (Details Narrative) - Boston Solar [Member]	3 Months Ended
LEASES (Details Narrative) - Boston Solar [Member]	Mar. 31, 2024 USD ($)
Tools lease payments	$ 1,285
Total lease expense	110,023
Minimum [Member]
Monthly operating lease payments	4,372
Vehicle leases	594
Maximum [Member]
Monthly operating lease payments	20,231
Vehicle leases	$ 1,241

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	Jan. 26, 2023	Mar. 31, 2024	Mar. 27, 2024	Feb. 29, 2024	Feb. 16, 2024	Jan. 31, 2024	Jan. 17, 2024	Dec. 31, 2023
Common stock, Par value		$ 0.0001						$ 0.0001
Common stock, Shares authorized		192,307,693						192,307,693
Common stock, Shares outstanding		10,973,313						4,351,638
Common stock, Shares issued		10,973,313						4,351,638
Services [Member]
Common stock, Shares issued			180,000	767,907			250,000
Conversion of stock		1,080,000		1,728,652		669,006
Equity Financing and Registration Rights Agreements [Member]
Equity financing agreement aggregate purchase price	$ 10,000,000
Equity financing agreement grants, description		The Equity Financing Agreement grants the Company the right, from time to time at its sole discretion (subject to certain conditions) during the Contract Period, to direct GHS to purchase shares of Common Stock on any business day (a “Put”), provided that at least ten trading days has passed since the most recent Put. The Purchase Price of the Put shall be eighty percent (80%) percent of the traded price of the Common Stock during the ten (10) consecutive Trading Days preceding the relevant Trading Day on which GHS receives a Put Notice. Following an up-list of the Company’s Common Stock to the NASDAQ or equivalent national exchange, the Purchase Price shall be ninety percent (90%) of the Market Price, subject to a floor price of $.02 per share, below which the Company shall not deliver a Put
Maximum dollar amount of each Put	500,000
Minimum dollar amount of each Put	$ 10,000
Outstanding stock percentage	4.99%
Gross proceeds from sales of common stock, fee percentage	2%
Equity Financing Agreement termination amount	$ 10,000,000
Common Stock Shares [Member]
Preferred stock share undesignated and unissued		19,990,000						19,990,000
Common stock, Par value		$ 0.0001						$ 0.0001
Common stock, Shares authorized		192,307,693						192,307,693
Common stock, Shares outstanding		10,973,313						4,351,638
Common stock, Shares issued		10,973,313						4,351,638
Class C Convertible Preferred Stock [Member]
Preferred stock, share authorized		1,500						1,500
Preferred stock, Par value		$ 0.0001						$ 0.0001
Preferred stock, shares issued		0						0
Preferred stock, Shares outstanding		0						0
Class D Convertible Preferred Stock [Member]
Preferred stock, share authorized		2,000						2,000
Preferred stock, Par value		$ 0.0001						$ 0.0001
Preferred stock, shares issued		0						0
Preferred stock, Shares outstanding		0						0
Class B Convertible Preferred Stock [Member]
Preferred stock, share authorized		1,500						1,500
Preferred stock, Par value		$ 0.0001						$ 0.0001
Preferred stock, shares issued		0						0
Preferred stock, Shares outstanding		0						0
Class A Convertible Preferred Shares [Member]
Preferred stock, share authorized		80,000,000						80,000,000
Preferred stock, Par value		$ 0.0001						$ 0.0001
Preferred stock, shares issued		1,000,000						1,000,000
Preferred stock, Shares outstanding		1,000,000						1,000,000
Class E Convertible Preferred Shares [Member]
Preferred stock, share authorized		5,000						2,500
Preferred stock, shares issued		0						0
Preferred stock, Shares outstanding		0						0
Equity Finance Agreement [Member]
Common stock, Shares issued		866,900			307,310
Pre-funded Warrants [Member]
Common stock, Shares issued						771,900

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	3 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Mar. 31, 2024 USD ($)
Chief Executive Officer [Member]
Advance from related party	$ 45,200
Unpaid Wages	91,848
Officier of the subsidary [Member]
Advance from related party	$ 8,012

REVENUE CLASSES AND CONCENTRA_3

REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	3 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Total revenue	$ 4,136,412	$ 5,719,370
Service [Member]
Total revenue	4,136,412	5,469,096
Retail [Member]
Total revenue	0	250,274
Product Or Service [Member]
Total revenue	4,136,412	5,719,370
Subsidiary [Member]
Total revenue	4,136,412	5,719,370
Box Pure Aire [Member]
Total revenue	0	242,757
Non-Core [Member]
Total revenue	0	39,172
Boston Solar Subsidiary [Member]
Total revenue	$ 4,136,412	$ 5,437,441

REVENUE CLASSES AND CONCENTRA_4

REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	3 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	Mar. 31, 2024	Mar. 31, 2023
REVENUE CLASSES AND CONCENTRATIONS
Percentages of revenue	10%	10%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				1 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 11, 2024	Jun. 04, 2024	May 08, 2024	Jun. 25, 2024	Jun. 18, 2024	Apr. 17, 2024	Feb. 28, 2024
Outstanding overdue liabilities	$ 2,500,000
Subsequent Event [Member] \| Private Placement
Private placement notification letter, description			On May 8, 2024, the Company completed a private placement pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) dated as of April 26, 2024 with Target 10 Capital LLC (the “Investor”). At closing, the Company received gross proceeds of $1,000,000 and issued to the Investor, (i) an aggregate principal amount of $1,250,000 of 12% original issue discount convertible promissory notes (each, a “Note” and collectively, the “Notes”), and (ii) pre-funded warrants to purchase up to 1,000,000 shares of Common Stock of the Company (each, a “Warrant” and collectively, the “Warrants”). Pursuant to the terms of the Purchase Agreement the Company and, where applicable, Boston Solar also entered into the following agreements (together with the Purchase Agreement, the Notes and the Warrants, collectively referred to as the “Transaction Documents”): the Registration Rights Agreement dated as of April 26, 2024
Listing Qualifications Notification Letter [Member]
Listing qualifications notification letter, description							On February 28, 2024, the Company received a notification letter from the Listing Qualifications Department of The Cboe BZX Exchange, Inc. (“Cboe BZX”) notifying the Company that its Common Stock did not maintain a minimum bid price of $1 over thirty (30) consecutive business days as required by Cboe BZX Listing Rule 14.9(e)(1)(B) (the “Minimum Bid Price Requirement”). The receipt of the Cboe notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” This determination starts a 180-day period ending on August 26, 2024, for the Company to comply with the Minimum Bid Price Requirement. If at any time before August 26, 2024, the closing bid price of the Company's Common Stock is at least $1 for a minimum of 10 consecutive business days, unless the Cboe BZX exercises its discretion to extend this 10 day period, the Company will be deemed to have regained compliance with the Minimum Bid Price Requirement, following which, Cboe BZX will provide a written confirmation of compliance and the matter will be closed. In the event that the Company does not regain compliance by August 26, 2024
Listing Qualifications Notification Letter [Member] \| Subsequent Event [Member]
Listing qualifications notification letter, description					On June 18, 2024, the Company received a written notice (the “Delisting Notice”) indicating that the Company has not cured the deficiencies noted in the Cboe BZX Deficiency Notices and that the Staff had determined that the Common Stock also does not meet the continued listing standards of Cboe BZX Listing Rule 14.9(e)(2)(B) (the “MVLS Standard”) as the market value of its listed securities was below the minimum of $50 million and Cboe BZX Listing Rule 14.9(e)(2)(C) (the “Net Income Standard”) as the Company’s net income from continuing operations was below the minimum of $750,000 for two of the three most recently completed fiscal years. In addition, the Staff noted in the Delisting Notice that because the Company’s Form 10-K and Form 10-Q have not been filed, the Staff is unable to determine whether the Company’s Common Stock complies with Cboe BZX Listing Rule 14.9(e)(2)(A) (the “Equity Standard” and together with the MVLS Standard and the Net Income Standard, the “Continued Listing Standards”) which requires a stockholders’ equity of at least $5 million and market value of publicly held shares of at least $15 million
Listing Qualifications Notification Other Letter [Member] \| Subsequent Event [Member]
Listing qualifications notification letter, description		Company received a notification letter from Cboe BZX (the “Second Notice” and together with the First Notice, the “Notices”) notifying the Company that the Company’s failure to file its Form 10-Q for the quarter ended March 31, 2024 (the “Form 10-Q”) within the 5-day grace period (as set forth in the Form 12b-25 the Company filed with the SEC on May 16, 2024) is also a failure to comply with the Timely Filing Requirement. The receipt of the Notices does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Second Notice indicated that the Company has until June 16, 2024				Company received a notification letter from the Listing Qualifications Department of the Cboe BZX notifying the Company that the Company did not timely file its Form 10-K for the year ended December 31, 2023 within the 15-day grace period (as set forth in the Form 12b-25 filed with the SEC on April 2, 2024) as required by Cboe BZX Listing Rule 14.6(c)(1) (the “Timely Filing Requirement”). The receipt of the Cboe BZX notification letter does not result in the immediate delisting of the Company’s Common Stock from the Cboe BZX and has no immediate effect on the listing or trading of the Company’s Common Stock on the Cboe BZX, under the symbol “SING.” The Cboe BZX notification letter indicated that the Company has until June 16, 2024
Securities Purchase Agreements [Member] \| Subsequent Event [Member]
Hearing fee				$ 20,000