GoLogiq (GOLQ) 10-Q/A30 Apr 242023 Q3 Quarterly report (amended)Financial data

Company Profile

Cover Page

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2023	Nov. 14, 2023
Document Information [Line Items]
Entity Registrant Name	GoLogiq, Inc.
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		63,136,499
Amendment Flag	true
Entity Central Index Key	0001746278
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Transition Report	false
Entity File Number	333-231286
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	35-2618297
Entity Address, Address Line One	230 Victoria Street Bugis Junction
Entity Address, Address Line Two	#15-01/08
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	188024
City Area Code	65
Local Phone Number	9366 2322
Entity Interactive Data Current	Yes
Document Quarterly Report	true
Amendment Description	GoLogiq, Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-Q/A (the “Amendment”) to amend and restate certain items in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on November 14, 2023 (the “Original Form 10-Q”). Background of Restatement As disclosed in the Company’s Current Report on Form 8-K, as filed with the SEC on February 9, 2024, the Company is restating its previously issued unaudited interim financial statements as of and for the nine months ended September 30, 2023 and audited financial statements for the fiscal year ended December 31, 2022. On January 27, 2022, the Company (then named Lovarra) acquired the AppLogiq/Createapp business from Logiq, Inc. (“Logiq”) and accounted for it as a business combination. Subsequent to the filing of the Original Form 10-Q, the Company determined that it had improperly treated the reverse acquisition of the CreateApp business and not properly valued the intangible assets associated with the transaction, previously reported on Form 8-K/A as filed with the SEC on April 12, 2022. 1. Restatement of Financial Statements: On November 21, 2023, the Staff of the U.S. Securities and Exchange Commission released a statement highlighting that the accounting acquiree (Lovarra) was a nonoperating public shell corporation at the time of the transaction and did not meet the definition of a business. Therefore, this transaction cannot be considered a business combination. The merger of a private operating entity into a nonoperating public shell corporation with nominal net assets typically results in (1) the owners of the private entity gaining control over the combined entity after the transaction, and (2) the shareholders of the former public shell corporation continuing only as passive investors. This transaction is usually not considered a business combination because the accounting acquiree (Lovarra), the nonoperating public shell corporation, does not meet the definition of a business under ASC 805. Instead, this type of transaction is considered to be a capital transaction of the legal acquiree and is equivalent to the issuance of shares by the private entity for the net monetary assets of the public shell corporation (Lovarra) accompanied by a recapitalization. Any excess of the fair value of the shares issued by the private entity over the value of the net monetary assets of the public shell corporation (Lovarra) is recognized as a reduction to equity. Based upon the above analysis, the company is restating the transaction accordingly in its interim financial statements as of and for the three months ended September 30, 2023 and audited financial statements for the fiscal year ended December 31, 2022. 2. Change in Accounting Treatment of Reverse Acquisition: The Company has revised its accounting treatment for a reverse acquisition that was previously reported in its Original Form 10-Q. Upon further evaluation, the Company determined that prior quarter adjustments were necessary. The Company acquired substantially all the CreateApp assets from Logiq in exchange for 26,350,756 of the Company’s common shares at a price per share of $1.195411 (par value $0.001). The fair value of the common shares at the close of the transaction was $31,500,000, as determined by a valuation of the business, on the acquisition date, goodwill of $7,500,000 and intangible assets of $24,000,000 were recorded. The value of CreateApp platform was revalued to $11,800,000 on February 28, 2023. This Amendment presents the Company’s financial statements with reversed goodwill and intangible assets, and corresponding impairment loss on December 31, 2022. 3. Re-audit: In connection with the restatement of the financial statements and the change in accounting treatment described above, the Company continues to engaged current auditor Centurion ZD CPA & Co. to conduct a re-audit of the affected year ended financial statements. The re-audit was performed in accordance with U.S. GAAP. This Form 10-Q/A is presented as of the filing date of the Original Form 10-Q, does not reflect events occurring after that date, and does not modify or update disclosures in any way other than as required to reflect the fiscal quarter ended September 30,2023 restatements described below. Accordingly, this Form 10-Q/A should be read in conjunction with the Company’s filings with the SEC subsequent to the date on which the Company filed the Original Form 10-Q. This Form 10-Q/A sets forth the Original Form 10-Q in its entirety, as amended to reflect the restatement. Among other things, forward-looking statements made in the Original Form 10-Q have not been revised to reflect events that occurred or facts that became known to the Company after the filing of the Original Form 10-Q, and such forward-looking statements should be read in their historical context. The following items have been amended as a result of the restatement: Part I, Item 1, “Unaudited Consolidated Condensed Financial Statement,” and Part II, Item 2, “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” In accordance with applicable SEC rules, this Form 10-Q/A includes an updated signature page and certifications of the Company’s Chief Executive Officer and Chief Financial Officer in Exhibits 31.1, 31.2, 32.1 and 32.2 as required by Rule 12b-15. Refer to Note 2, Summary of Significant Accounting Policies, Restatement of Previously Issued Consolidated Financial Statements of the Notes to Consolidated Financial Statements of this Form 10-Q/A for additional information and for the summary of the accounting impacts of the restatement of the Company’s consolidated financial statements.

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 237			$ 35,254
Total Assets	237			35,254
Current Liabilities
Accounts payable and accrued liabilities	1,165,852			1,321,483
Notes payable	445,602			0
Due to a related party, Logiq Inc	482,420			788,045
Total Liabilities	2,093,874			2,109,528
Stockholder's Funds (Deficit)
Common stock Authorized: 200,000,000 shares of common stock, $0.001 par value 70,681,954 and 40,444,083 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	70,682			40,444
Preferred stock Authorized: 10,000,000 shares of preferred stock, 2,000,000 shares was extinguished as of September 30, 2023 and outstanding as of December 31, 2022, respectively	0			2,000
Additional paid-in capital	10,471,675			5,864,283
Share subscriptions receivable	(58)			(58)
Accumulated deficit	(12,635,936)			(7,980,943)
Total Stockholder's (Deficit)	(2,093,637)	$ (1,845,647)	$ (1,862,358)	(2,074,274)	$ (1,485,430)	$ (1,447,324)	$ (1,433,266)	$ 0
TOTAL LIABILITIES AND STOCKHOLDER'S FUNDS	$ 237			$ 35,254

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, shares authorized	200,000,000	200,000,000
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued	70,681,954	40,444,083
Common stock, shares outstanding	70,681,954	40,444,083
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	2,000,000
Preferred stock shares converted into common stock	2,000,000

Statements of Operations and Co

Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations and Comprehensive Loss - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Service Revenue	$ 0	$ 334,987	$ 74,489	$ 5,277,379
Cost of Service	0	179,580	40,131	3,287,992
Gross Profit	0	155,407	34,358	1,989,387
Operating Expenses
General and administrative	327,101	511,567	4,619,851	2,312,486
Sales and marketing	0	0	0	5,000
Research and development	0	321,000	69,500	2,386,500
Total Operating Expenses	327,101	832,567	4,689,351	4,703,986
(Loss) from Operations	(327,101)	(677,160)	(4,654,993)	(2,714,599)
Income tax (Corporate tax)	0	0	0	0
Net (Loss) and Comprehensive (Loss)	$ (327,101)	$ (677,160)	$ (4,654,993)	$ (2,714,599)
Basic and Diluted Net (Loss) per Common Share- Basic	$ (0.002)	$ (0.019)	$ (0.045)	$ (0.083)
Basic and Diluted Net (Loss) per Common Share- Diluted	$ (0.002)	$ (0.019)	$ (0.045)	$ (0.083)
Weighted Average Number of Common Shares Outstanding- Basic	132,839,434	36,463,337	104,600,743	32,748,824
Weighted Average Number of Common Shares Outstanding- Diluted	132,839,434	36,463,337	104,600,743	32,748,824

Statements of Stockholder's Equ

Statements of Stockholder's Equity (Deficit) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Share Subscriptions Receivable [Member]	Accumulated Deficit [Member]
Balance (in Shares) at Dec. 31, 2021		26,350,756
Balance at Dec. 31, 2021	$ 0	$ 26,351	$ 3,400,270	$ 0	$ (3,426,621)
Issuance of Shares for share exchange	(42,643)	$ 5,731	(48,316)	(58)
Issuance of Shares for share exchange (in Shares)		5,731,000
Issuance of Shares for service		$ 3,120	(3,120)
Issuance of Shares for service (in Shares)		3,120,000
Net (loss) for the year	(1,390,623)				(1,390,623)
Balance at Mar. 31, 2022	(1,433,266)	$ 35,202	3,348,834	(58)	(4,817,244)
Balance (in Shares) at Mar. 31, 2022		35,201,756
Balance (in Shares) at Dec. 31, 2021		26,350,756
Balance at Dec. 31, 2021	0	$ 26,351	3,400,270	0	(3,426,621)
Net (loss) for the year	(2,714,599)
Balance at Sep. 30, 2022	(1,485,430)	$ 36,913	4,618,935	(58)	(6,141,220)
Balance (in Shares) at Sep. 30, 2022		36,913,259
Balance (in Shares) at Mar. 31, 2022		35,201,756
Balance at Mar. 31, 2022	(1,433,266)	$ 35,202	3,348,834	(58)	(4,817,244)
Issuance of Shares	632,758	$ 600	632,158
Issuance of Shares (in Shares)		600,000
Net (loss) for the year	(646,817)				(646,817)
Balance at Jun. 30, 2022	(1,447,324)	$ 35,802	3,980,992	(58)	(5,464,060)
Balance (in Shares) at Jun. 30, 2022		35,801,756
Issuance of Shares	425,719	$ 237	425,482
Issuance of Shares (in Shares)		236,661
Issuance of Shares for service	213,335	$ 874	212,461
Issuance of Shares for service (in Shares)		874,848
Net (loss) for the year	(677,160)				(677,160)
Balance at Sep. 30, 2022	(1,485,430)	$ 36,913	4,618,935	(58)	(6,141,220)
Balance (in Shares) at Sep. 30, 2022		36,913,259
Balance (in Shares) at Dec. 31, 2022		40,444,083
Balance at Dec. 31, 2022	(2,074,274)	$ 42,444	5,864,283	(58)	(7,980,943)
Issuance of Shares	320,452	$ 74,937	245,515
Issuance of Shares (in Shares)		76,936,479
Issuance of Shares for service	1,814,497	$ 7,229	1,807,268
Issuance of Shares for service (in Shares)		7,229,073
Net (loss) for the year	(1,923,033)				(1,923,033)
Balance at Mar. 31, 2023	(1,862,358)	$ 124,610	7,917,066	(58)	(9,903,976)
Balance (in Shares) at Mar. 31, 2023		124,609,635
Balance (in Shares) at Dec. 31, 2022		40,444,083
Balance at Dec. 31, 2022	(2,074,274)	$ 42,444	5,864,283	(58)	(7,980,943)
Net (loss) for the year	(4,654,993)
Balance at Sep. 30, 2023	(2,093,637)	$ 70,682	10,471,675	(58)	(12,635,936)
Balance (in Shares) at Sep. 30, 2023		70,681,954
Balance (in Shares) at Mar. 31, 2023		124,609,635
Balance at Mar. 31, 2023	(1,862,358)	$ 124,610	7,917,066	(58)	(9,903,976)
Issuance of Shares	97,963	$ 261	97,702
Issuance of Shares (in Shares)		260,521
Issuance of Shares for service	2,323,607	$ 9,257	2,314,350
Issuance of Shares for service (in Shares)		9,257,400
Net (loss) for the year	(2,404,859)				(2,404,859)
Balance at Jun. 30, 2023	(1,845,647)	$ 134,128	10,329,118	(58)	(12,308,835)
Balance (in Shares) at Jun. 30, 2023		134,127,556
Cancel Shares (in Shares)		(6)
Issuance of Shares (in Shares)		316,444
Shares Return	216,684	$ (63,762)	280,446
Shares Return (Shares)		(63,762,046)
Issuance of Shares for service	(137,573)	$ 316	(137,889)
Issuance of Shares for service (in Shares)		316,444
Net (loss) for the year	(327,101)				(327,101)
Balance at Sep. 30, 2023	$ (2,093,637)	$ 70,682	$ 10,471,675	$ (58)	$ (12,635,936)
Balance (in Shares) at Sep. 30, 2023		70,681,954

Statements of Cash Flows

Statements of Cash Flows - USD ($)	3 Months Ended		9 Months Ended
Statements of Cash Flows - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net (Loss) for the Period	$ (327,101)	$ (1,923,033)	$ (4,654,993)	$ (2,714,599)
Changes in Operating Assets and Liabilities:
Accounts payable and accrued liabilities			(155,631)	0
Issuance of shares for service received			4,635,629	1,148,712
Net Cash (Used in) Operating Activities			(174,995)	(1,565,887)
FINANCING ACTIVITIES
Due (to) from related party, Logiq Inc			(305,624)	1,485,430
Notes payable			445,602	0
Net Cash Provided by Financing Activities			139,978	1,485,430
INVESTING ACTIVITIES
Arising from transitional arrangements and carve out assumptions on allocation of CreateApp and GoLogiq costs from Logiq, Inc. to the Company				80,457
Net Movement in Investing Activities				80,457
Change in Cash			(35,017)
Cash, Beginning of Year		$ 35,254	35,254
Cash, End of Period	$ 237		237
NON-CASH TRANSACTION
Issuance of shares for services received			$ 4,200,729	$ 1,148,712

Nature of Business and Continua

Nature of Business and Continuance of Operations	9 Months Ended
Nature of Business and Continuance of Operations	Sep. 30, 2023
Nature of Business and Continuance of Operations [Abstract]
Nature of Business and Continuance of Operations	Note 1 – Nature of Business and Continuance of Operations GoLogiq, Inc. (formerly known as Lovarra) (the “Company”) was incorporated on January 29, 2018 under the laws of the State of Nevada. As of December 31, 2021, the Company was a shell company focused on software application development, including an expense and income tracker and a physical wallet with a lock that can be opened via Bluetooth linked by a user application. On January 27, 2022, the Company completed the acquisition of the business segment of CreateApp from Logiq Inc. (a fully reporting public company) (“Logiq”). As a result, the Company’s results of operations for the year ended December 31, 2022 include the operations of CreateApp. On May 9, 2022, the Company changed its name from Lovarra Inc. to GoLogiq, with the Secretary of State of the State of California, and on June 9, 2022, the Company’s common stock began trading on the OTC Markets marketplace under the Company’s new name, GoLogiq, Inc., and the new ticker symbol “GOLQ.” On July 27, 2022, Logiq completed the spin off of its direct interests in the Company, in connection with which Logiq distributed an aggregate of 26,350,756 shares of the Company’s common stock then directly owned by Logiq to Logiq’s stockholders of record as of December 30, 2021 on a 1-for-1 basis (i.e. for every 1 share of Logiq held on December 30, 2021, the holder thereof received 1 share of the Company). Logiq Inc does not have effective control of Gologiq shares prior to spin off. As a result of the completion of the spin off, as of July 27, 2022, the Company is no longer a technical majority owned subsidiary of Logiq. As of September 30, 2023, Logiq controlled, through one of its subsidiaries, approximately 6.37% of the Company’s outstanding shares of common stock and voting power of the Company’s outstanding securities. As a result of the CreateApp acquisition, the Company ceased to be a shell company (as defined in Rule 12b-2 of the Act), and the Company’s primary business is now that of the CreateApp business. As a result of the CreateApp business acquisition, the Company now offers solutions that help small-to-medium-sized businesses (“SMBs”) to provide access to and reduce transaction friction of e-commerce for their clients globally. The Company’s solutions are provided through its core platform, operated as CreateApp (https://www.createapp.com/), which allows SMBs to establish their point-of-presence on the web. The Company’s CreateApp platform enables SMBs to create a mobile app for their business without the need of technical knowledge, high investment, or background in IT by utilizing CreateApp, which is a platform that is offered as a Platform as a Service (“PaaS”). The Company provides its PaaS to SMBs in a wide variety of industry sectors. Recruiter.com Group Effective August 18, 2023, the Company (“Seller”) and Recruiter.com Group, Inc. (“Recruiter” or “Buyer”) entered into an Amendment to Stock Purchase Agreement (the “Recruiter Amendment”) with respect to a certain Stock Purchase Agreement, dated June 5, 2023 (the “Original Agreement”). The Company owns all of the issued and outstanding membership interest (the “Company Membership Interests”) of GoLogiq SPV LLC, a Nevada limited liability company (“GoLogiq SPV”). Pursuant to the Agreement, the Company is selling to the Buyer, and Buyer is purchasing from Company the Company Membership Interests, upon the terms and subject to the conditions of the Original Agreement. The Recruiter Amendment amends and replaces Section 1.02 of the Original Agreement such that in exchange for the Company Membership Interests, the Buyer is agreeing to pay the Company total consideration of (1) such number of shares of Buyer Common Stock that represents 19.99% of the number of issued and outstanding shares of the Buyer Common Stock on the Business Day prior to the Closing Date (“Closing Consideration”) and (2) additional payments (each a “Milestone Payment”) (i) If on a date that is six (6) months after the Closing Date, the Revenue for such six-month period is at least and not less than $2,000,000, Buyer will issue to Seller such number of additional shares of Buyer Common Stock such that Buyer will own, following such issuance, 40.00% of the issued and outstanding shares of the Buyer Common Stock; (ii) if on a date that is nine (9) months after the Closing Date, the Revenue for such nine-month period is at least and not less than $4,000,000, Buyer will issue to Seller such number of additional shares of Buyer Common Stock such that Buyer will own, following such issuance, 64.00% of the issued and outstanding shares of the Buyer Common Stock. Such issuance may be made as early as six (6) months after the Closing Date if $4,000,000 in Revenue is reached between six (6) and nine (9) months after the Closing Date; and (iii) if on a date that is twelve (12) months after the Closing Date, Revenue for such twelve-month period is at least and not less than $6,000,000, Buyer will issue to Seller such number of additional shares of Buyer Common Stock such that Buyer will own, following such issuance, 84.00% of the issued and outstanding shares of the Buyer Common Stock. Such issuance may be made as early as six (6) months after the Closing Date if $6,000,000 in Revenue is reached between six (6) and twelve (12) months after the Closing Date. In addition, Section 1.03 is amended and replaced in its entirety such that will be entitled to an earn-out payment (the “Earn-Out Payment”) payable pursuant to the terms of the Agreement. The Earn-Out Payment will be payable if on a date that is six months after the Closing Date (the “Earn-Out Determination Date”), Buyer’s market capitalization at the close of the trading day (the “Buyer Market Cap”) exceeds $105,000,000 (the “Assumed Market Cap”). The Earn-Out Payment shall be as follows: (i) if the Buyer Market Cap on the Earn-Out Determination Date exceeds the Assumed Market Cap but is less than or equals to $130,000,000, Seller shall receive such additional number of shares of Buyer Common Stock representing seventy percent (70%) of the increase in value over the Assumed Market Cap; (ii) if the Buyer Market Cap on the Earn-out Determination Date exceeds $130,000,000 but is less than or equals to $160,000,000, Seller shall receive such additional number of shares of Buyer Common Stock representing eighty percent (80%) of the increase in value over the Assumed Market Cap; and (iii) if the Buyer Market Cap on the Earn-out Determination Date exceeds $160,000,000, Seller shall receive such additional number of shares of Buyer Common Stock representing ninety percent (90%) of the increase in value over the Assumed Market Cap. The Agreement contains representations, warranties and covenants of the parties customary for a transaction of this nature. In addition, the Buyer and the Company agreed to indemnify the other party and its respective affiliates, officers, directors, employees and other representatives for certain losses, including, among other things, breaches of representations, warranties and covenants, subject to certain negotiated limitations, thresholds and survival periods set forth in the Agreement. The foregoing description of the Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Agreement, a copy of which is filed as Exhibit 2.2 to this Report and is incorporated herein by reference. As of the date of this Report, the transactio ns contemplated under the Share Purchase Agreement and the Recruiter Amendment have not yet closed. Symplefy On July 26, 2023, GoLogiq, Inc. (the “Company”) entered into a Share Exchange Agreement (the “Share Exchange Agreement”), with Symplefy, Inc., a Delaware corporation (“Symplefy”) and the shareholders of Symplefy (the “Shareholders”). Pursuant to the Share Exchange Agreement, at the closing thereof (the “Closing”), the Company agreed to exchange the outstanding shares of common stock of Symplefy held by the Shareholders (the “Symplefy Shares”) for an aggregate fifteen million ($15,000,000) equivalent of newly issued shares of the Common Stock of the Company, (the “GoLogiq Stock”) (such amount of shares, the “Closing Shares”), and (ii) an aggregate of fifteen million ($15,000,000) equivalent of GoLogiq Stock payable pursuant to the terms of the Share Exchange Agreement (the “Earnout Shares” and together with the Closing Shares, the “Merger Consideration”), in each of cases (i) and (ii) priced on the fifteen (15) trading day volume weighted average price ("VWAP") immediately prior to the Closing, and be subject to the terms of distribution as set forth in the Share Exchange Agreement and the resale restrictions as defined therein. Following the Closing, as consideration for the share exchange, Shareholders shall be eligible to receive their pro-rata share, as determined by their equity holdings in Symplefy as of Closing, of the Earnout Payment (as defined below) payable in GOLQ Stock, which will be subject to resale restrictions as defined in the Share Exchange Agreement. Upon the occurrence of Symplefy achieving three hundred sixty (360) paying customers, the earnout payment shall be a one-time issuance of $5,000,000 equivalent of GoLogiq stock (“Earnout Payment I”). Upon the occurrence of Symplefy achieving two thousand (2000) paying customers, the earnout payment shall be a one-time issuance of $5,000,000 equivalent of GoLogiq stock (“Earnout Payment II”). Upon the occurrence of Symplefy achieving four thousand nine hundred (4900) paying customers, the earnout payment shall be a one-time issuance of $5,000,000 equivalent of GoLogiq stock (“Earnout Payment III”). As of the date of this Report, the transactions contemplated under the Share Exchange Agreement have not yet closed. GammaRey Effective March 7, 2023, the Company, GammaRey and the shareholders of GammaRey (“GammaRey Shareholders”) entered into a share exchange agreement (the “GammaRey Share Exchange Agreement”) and its amendment (the “First Amendment”) which provided for the issuance of an aggregate of 106,666,667 shares of Company common stock in exchange for 100% of the common stock of GammaRey. As the Company described in its Original Report, effective March 7, 2023 (the “Closing Date”), the Company, GammaRey and the GammaRey Shareholders effected the legal consummation of the transactions contemplated by the GammaRey Share Exchange Agreement. On the Closing Date, the Company acquired 100% of the common stock of GammaRey, and the GammaRey Shareholders became entitled to the immediate issuance of an aggregate of seventy-seven million five hundred thousand (77,500,000) shares of common stock of the Company (the “GammaRey Shareholder Shares:)”, subject to the satisfaction of post-closing conditions, including provision by all of the GammaRey Shareholders of sufficient personal information to the Company’s transfer agent necessary for the book entry of such shareholders’ shares in GOLQ. Several of the shareholders of GammaRey had not provided sufficient personal information to the Company’s transfer agent necessary for the book entry of all of such shareholders’ shares, with such shares having insufficient information totaling one million two hundred fifty two thousand five hundred (1,252,500) shares in aggregate of the GammaRey Shareholder Shares, which as of the date of this Report have not been issued. The shares were exempt from the registration requirements of the Securities Act of 1933, as amended, pursuant to Section 4(a)(2) thereof, which exempts transactions by an issuer not involving any public offering, and Regulation D and Regulation S under that section, and that these securities, when issued, may not be offered or sold in the United States absent such registration or an applicable exemption from such registration requirements, and will be subject to further contractual restrictions on transfer as described in the Share Exchange Agreement. Under the First Amendment the GammaRey Shareholders were entitled to up to an additional twenty-nine million one hundred sixty-six thousand six hundred sixty-seven (29,166,667) shares of common stock of the Company being reserved for later issuance to the GammaRey Shareholders pursuant to the terms of the Share Exchange Agreement. Such conditions were not satisfied under the terms of the First Amendment and therefore, such shares have not, and will not, be issued. As GammaRey has been unable to obtain and deliver audited financial statements as contemplated by the parties, which financials statements are necessary for required public disclosures by the Company pursuant to the U.S. federal securities laws, the Company, GammaRey and the GammaRey Shareholders have entered into a Mutual Termination Of Share Exchange Agreement And Plan Of Reorganization And Mutual Release (the “GammaRey Termination Agreement”) whereby the parties mutually elected to abandon the proposed business combination and to terminate the Share Exchange Agreement and cancel the GammaRey Shareholder Shares totaling seventy-six million two hundred forty-seven thousand five hundred (76,247,500) shares that were issued pursuant to the GammaRey Share Exchange Agreement. As such, the Company, GammaRey and the GammaRey Shareholders executed a Termination Of Share Exchange Agreement And Plan Of Reorganization And Mutual Release (the “GammaRey Termination Agreement”), dated July 19, 2023. As of the date of this Report, the Company has obtained signatures from the GammaRey Shareholders representing seventy-seven million five hundred thousand (77,500,000) shares; however, there is a court order hold on AD Securities America LLC’s holdings of 1,440,000 shares. Except for the holdings of AD Securities America LLC, all shares have been returned to Treasury and cancelled. The foregoing description of the Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Agreement, a copy of which is filed as Exhibit 2.5 to this Report and is incorporated herein by reference. Nest Egg In addition, on January 30, 2023, the Company entered into a Share Exchange Agreement (the “Nest Egg Share Exchange Agreement”), with Nest Egg Investments LLC, a Delaware limited liability company (“Nest Egg”) and the members of Nest Egg (the “Members”). Pursuant to the Nest Egg Share Exchange Agreement, at the closing thereof (the “Closing”), the Company agreed to exchange the outstanding membership interests of Nest Egg held by the Members for shares of common stock of the Company having a value of $30 million immediately following such exchange. On August 20, 2023, the Company elected to terminate the Nest Egg Share Exchange Agreement pursuant to the terms in the agreement. As of the date of this Report, the transactions contemplated under the Nest Egg Share Exchange Agreement have been terminated. Management believes the assumptions underlying the condensed financial statements are reasonable. However, the amounts recorded for the Company’s related party transactions with Logiq and its consolidated subsidiaries may not be considered arm’s length with an unrelated third party. Therefore, the condensed financial statements included herein may not necessarily reflect the results of operations, financial position and cash flows had the Company engaged in such transactions with an unrelated third party during all periods presented. Accordingly, the Company’s historical financial information is not necessarily indicative of what the Company’s results of operations, financial position and cash flows will be in the future, if and when the Company contracts at arm’s length with unrelated third parties for products and services the Company receives from and provides to Logiq. Going Concern These financial statements have been prepared on the going concern basis, which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to support operations, and the attainment of profitable operations. During the nine months ended September 30, 2023, the Company has incurred operating losses of $4,654,993 and $2,714,599 from operating losses for the nine months ended September 30, 2022. As at September 30, 2023, the Company has a working capital deficit of $2,093,637 and an accumulated deficit of $12,635,936. These factors raise substantial doubt upon the Company’s ability to continue as a going concern. These financial statements do not reflect any adjustments that may be necessary if the Company is unable to continue as a going concern. On March 11, 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak and any related adverse public health developments, has adversely affected workforces, economies, and financial markets globally, leading to an economic downturn and increased inflation in the United States. The impact on the Company was significant for the nine months ended September 30, 2023 and fiscal 2022, but management continues to monitor the situation as more of the population in the region where we operate is vaccinated and business has begun returning to some normality. In addition, many of our customers are working remotely, which may delay the timing of new business and implementations of our services. If COVID-19 and/or inflation continues to have a substantial impact on our partners, customers, vendors, resellers, or suppliers, our results of operations and overall financial performance could be harmed.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
Significant Accounting Policies	Sep. 30, 2023
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 – Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The Company’s fiscal year-end is December 31. Restatement of Previously Issued Consolidated Financial Statements The Company has restated its Consolidated Balance Sheets as of September 30, 2023, Consolidated Statements of Operations and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit), Statements of Cash Flows and its Notes to the Consolidated Financial Statements of the nine months ended September 30, 2023, which was originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on August 21, 2023 (the “Original Form 10-Q”). These consolidated financial statements have been restated to reflect reverse acquisition with would not have resulted in the recognition of goodwill and intangible assets. 1. Restatement of Financial Statements: On November 21, 2023, the Staff of the U.S. Securities and Exchange Commission released a statement highlighting the accounting acquiree (Lovarra) is a nonoperating public shell corporation and does not meet the definition of a business, this transaction cannot be considered a business combination. Instead, this transaction should be considered a capital transaction by Lovarra (the legal acquiree) where Gologiq issues shares for the net monetary assets of Lovarra accompanied by a recapitalization. The excess of the fair value of the shares issued by Gologiq over the value of the net monetary assets of Lovarra will be recognized as a reduction to equity. Based upon the above analysis, the company will restate the transaction accordingly. In light of the SEC Staff Statement, the Company is restating its financial statements as of and for the nine months ended September 30, 2023 and December 31, 2022. The reason for the Company restatement of the acquisition of AppLogiq/CreateApp by Lovarra from that of a reverse merger to that of a capital transaction is that Lovarra does not meet the definition of a business under ASC 805. Under ASC 805, a business consists of inputs and processes applied to those inputs that have the ability to create outputs. Although businesses usually have outputs, outputs are not required for an integrated set to qualify as a business. In the context of Lovarra and its previous SEC filings, Lovarra was disclosed as a going concern risk and was not producing any outputs nor generating business revenue and, therefore, does not meet the definition of a business. So in this situation, the merger of Gologiq (a private operating entity) into Lovarra (a nonoperating public shell corporation with nominal net assets) resulted in the owners of Gologiq (the private entity) gaining control over the combined entity after the transaction, and the shareholders of Lovarra (the former public shell corporation) continuing only as passive investors. Because the accounting acquiree (Lovarra) is a nonoperating public shell corporation and does not meet the definition of a business, this transaction cannot be considered a business combination. Instead, this transaction should be considered a capital transaction by Lovarra (the legal acquiree) where Gologiq issues shares for the net monetary assets of Lovarra accompanied by a recapitalization. The excess of the fair value of the shares issued by Gologiq over the value of the net monetary assets of Lovarra will be recognized as a reduction to equity. Based upon the above analysis, the company will restate the transaction accordingly. 2. Change in Accounting Treatment of Reverse Acquisition: The Company has revised its accounting treatment for a reverse acquisition that was previously reported in its Original Form 10-Q. Upon further evaluation, the Company determined that prior year adjustments were necessary. The Company acquired substantially all the CreateApp assets from Logiq in exchange for 26,350,756 of the Company’s common shares at a price per share of $1.195411 (par value $0.001). The fair value of the common shares at the close of the transaction was $31,500,000, as determined by a valuation of the business, on the acquisition date, goodwill of $7,500,000 and intangible assets of $24,000,000 were recorded. The value of CreateApp platform was revalued to $11,800,000 on February 28, 2023. This Amendment presents the Company’s financial statements with reversed goodwill and intangible assets, and corresponding impairment loss on December 31, 2022. The following presents a reconciliation of the impacted financial statement line items as filed to the restated amounts as of September 30, 2023. The previously reported amounts reflect those included in the Original Filing of our Quarterly Report on Form 10-Q as of and for the months ended September 30, 2023 filed with the SEC on November 14, 2023. These amounts are labeled as “As Filed” in the tables below. The amounts labeled “Restatement Adjustments” represent the effects of this restatement due to the Company is the accounting acquirer in the CreateApp business acquisition and the transactions was a reverse acquisition which would not have resulted in the recognition of goodwill and intangible assets. September 30, 2023 December 31, 2022 As Filed Restatement Adjustment Restated As Filed Restatement Adjustment Restated ASSETS Current Assets Cash and cash equivalents 237 - 237 35,254 - 35,254 Intangible assets, net 8,968,000 (8,968,000 ) - 8,968,000 (8,968,000 ) - Goodwill 2,832,000 (2,832,000 ) - 2,832,000 (2,832,000 ) - TOTAL ASSETS 11,800,237 (11,800,000 ) 237 11,835,254 (11,800,000 ) 35,254 LIABILITIES AND STOCKHOLDER’S DEFICIT Current Liabilities Accounts payable and accrued liabilities 1,130,890 34,962 1,165,852 1,321,483 - 1,321,483 Notes payable - 445,602 445,602 - - - Due to a related party 482,420 - 482,420 788,045 - 788,045 Total Liabilities 1,613,310 480,564 2,093,874 2,109,528 - 2,109,528 Stockholder’s Funds (Deficit) Common stock Common stock Authorized: 200,000,000 shares of common stock, $0.001 par value 70,681,954 and 40,444,083 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively 70,682 - 70,682 40,444 - 40,444 Preferred stock Authorized: 10,000,000 shares of preferred stock, 2,000,000 shares was ext i - - - 2,000 - 2,000 Additional paid-in capital 39,045,604 (28,573,929 ) 10,471,675 34,003,212 (28,138,929 ) 5,864,283 Share subscriptions receivable (58 ) - (58 ) (58 ) - (58 ) Deficit (28,929,301 ) 16,293,365 (12,635,936 ) (24,319,872 ) 16,338,929 (7,980,943 ) Total Stockholder’s Funds (Deficit) 10,186,927 (12,280,564 ) (2,093,637 ) 9,725,726 (11,800,000 ) (2,074,274 ) TOTAL LIABILITIES AND STOCKHOLDER’S FUNDS 11,800,237 (11,800,000 ) 237 11,835,254 (11,800,000 ) 35,254 Three months ended September 30, 2023 Nine months ended September 30, 2023 As Filed Restatement Adjustment Restated As Filed Restatement Adjustment Restated Service Revenue - - - 74,489 - 74,489 Cost of Service - - - 40,131 - 40,131 Gross Profit - - - 34,358 - 34,358 Operating Expenses General and administrative 302,377 24,724 327,101 4,574,287 45,564 4,619,851 Research and development - - - 69,500 - 69,500 Total Operating Expenses 302,377 24,724 327,101 4,643,787 45,564 4,689,351 Net (Loss) and Comprehensive (Loss) (302,377 ) (24,724 ) (327,101 ) (4,609,429 ) (45,564 ) (4,654,993 ) Basic and Diluted Net (Loss) per Common Share (0.002 ) - (0.002 ) (0.044 ) - (0.045 ) Weighted Average Number of Common Shares Outstanding 132,839,434 - 132,839,434 104,600,743 - 104,600,743 Nine months ended September 30, 2023 Nine months ended September 30, 2022 As Filed Adjustment Restated As Filed Restatement Adjustment Restated OPERATING ACTIVITIES Net (Loss) for the Period (4,609,429 ) (45,564 ) (4,654,993 ) (2,714,599 ) - (2,714,599 ) Changes in Operating Assets and Liabilities: Prepaid expense and deposits - - - (292,051 ) 292,051 - Accounts payable and accrued liabilities (119,342 ) (36,289 ) (155,631 ) 66,164 (66,164 ) - Issuance of shares for service received 5,070,629 (435,000 ) 4,635,629 1,148,712 - 1,148,712 Net Cash (Used in) Operating Activities 341,858 (516,853 ) (174,995 ) (1,791,774 ) 225,887 (1,565,887 ) FINANCING ACTIVITIES Due to related party (376,875 ) 71,251 (305,624 ) 618,979 866,451 1,485,430 Notes payable - 445,602 445,602 - - - Net Cash Provided by Financing Activities (376,875 ) 516,853 139,978 618,979 866,451 1,485,430 INVESTING ACTIVITIES Arising from transitional arrangements and carve out assumptions on allocation of CreateApp and GoLogiq costs from Logiq, Inc. to the Company - - 1,172,795 (1,092,338) 80,457 Net Movement in Investing Activities - - - 1,172,795 (1,095,338) 80,457 Change in Cash (35,017 ) - (35,017 ) - - Cash, Beginning of Year 35,254 - 35,254 - - - Cash, End of Year 237 - 237 - - NON-CASH TRANSACTION Issuance of shares for services received 4,200,729 - 4,200,729 1,148,712 - 1,148,712 Use of Estimates and Judgments The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. The Company applies judgment in the application of the going concern assumption which requires management to take into account all available information about the future, which is at least, but not limited to, 12 months from the end of the reporting period. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of nine months or less at the time of purchase to be cash equivalents. Loss Per Share The Company computes income (loss) per share in accordance with ASC 260 “ Earnings per Share ”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. As of September 30, 2023 and 2022, the Company did not have any amounts recorded pertaining to uncertain tax positi ons. Fair Value Measurements The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by U.S. generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: Level 1 – quoted prices for identical instruments in active markets. Level 2 – quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and Level 3 – fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Financial instruments consist of cash, accounts payable and accrued liabilities, and amounts due to a related party. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management has adopted ASC 830, “Foreign Currency Translation Matters” . Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the statement of operations. Comprehensive Loss ASC 220, “ Comprehensive Income ” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of September 30, 2023 and 2022, the Company had no items that affected comprehensive loss. Intangible assets. The Company’s intangible assets consist of its proprietary software platform and technologies namely CreateApp and AtoZ PAY/GO, which is amortized using the straight-line method over five years, commencing April 1, 2022. Recent Accounting Pronouncements In February 2016, Topic 842, Leases was issued to replace the leases requirements in Topic 840, Leases. The main difference between previous GAAP and Topic 842 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. A lessee should recognize in the balance sheet a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The accounting applied by a lessor is largely unchanged from that applied under previous GAAP. The Company adopted Topic 842 on January 1, 2019 and there was no material impact on the Company’s financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Related Party Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 3 – Related Party Transactions On January 27, 2022, the Logiq completed the transfer of its AppLogiq business to the Company. In connection with the completion of the transfer of AppLogiq to the Company, the Company issued 26,350,756 shares of its common shares to Logiq (the “GoLogiq Shares”). Logiq held the GoLogiq Shares until July 27, 2022, on which date it distributed 100% of the GoLogiq Shares to Logiq’s stockholders of record as of December 30, 2021 on a 1-for-1 basis (i.e. for every 1 share of Logiq held on December 30, 2021, the holder thereof received 1 share of GoLogiq) through a spin off. Logiq Inc held Gologiq shares between January 27, 2022 and July 27, 2022 in escrow in trust for Logiq’s stockholders of record as of December 30, 2021. Logiq Inc does not have effective control of Gologiq shares prior to spin off. As a result of the completion of the spin off, as of July 27, 2022, the Company is no longer a technical majority owned subsidiary of Logiq. On July 26, 2022, the Company sold and issued an aggregate of 2,000,000 shares of its newly created Series A Preferred Stock, par value $0.001 per share (“Series A Preferred”), to certain members of its management for an aggregate purchase price of $20,000 ($0.01 per share). The Series A Preferred Stock issued to each of such members of management are to a repurchase option, and shall vest as follows: (i) 25% at issuance and (ii) the remaining 75% in equal monthly instalments over a period of twelve months from the date of issuance, provided that the relevant holder provides continued service to the Company during such period. Commensurate with the closing of the Gamma Rey transaction on March 7, 20 2 he Series A Preferred Stock, par value $0.001 per share (“Series A Preferred”) were converted by the holders into 6,000,000 shares of Company common stock, and the Series A Preferred was extinguished.

Stockholder's Equity

Stockholder's Equity	9 Months Ended
Stockholder's Equity	Sep. 30, 2023
Stockholders' Equity Note [Abstract]
Stockholder's Equity	Note 4 – Stockholder’s Equity Issuance of Common Stock During the three months ended March 31, 2023, a total of 76,936,479 shares with par value $0.001 per share were issued to various stockholders. During the three months ended June 30, 2023, a total of 260,521 shares with par value $0.001 per share were issued to various stockholders. During the three months ended September 30, 2023, a total of 316,444 shares with par value $0.001 per share were issued to various stockholders. Cancellation of Common Stock During the three months ended September 30, 2023, a total of 63,762,046 shares with par value $0.001 per share were cancelled. Stock-Based Compensation During the three months ended March 31, 2023, a total 7,229,073 shares with par value of $0.001 per share were issued for consultancy services received including shares issued to Directors, Operational Staff, and Legal Consultants. During the three months ended June 30, 2023, a total 9,257,400 shares with par value of $0.001 per share were issued for consultancy services received including shares issued to Directors, Operational Staff, and Legal Consultants. During the three months ended September 30, 2023, a total 316,444 shares with par value of $0.001 per share were issued for consultancy services received including shares issued to Directors, Operational Staff, and Legal Consultants.

Legal Matters

Legal Matters	9 Months Ended
Legal Matters	Sep. 30, 2023
Legal Matters [Abstract]
Legal Matters	Note 5 – Legal Matters In the ordinary course of business, we are from time to time involved in various pending or threatened legal actions. The litigation process is inherently uncertain and it is possible that the resolution of such matters might have a material adverse effect upon our financial condition and/or results of operations. These claims could subject us to costly litigation. If this were to happen, the payment of any such awards could have a material adverse effect on our business, financial condition, and results of operations. Additionally, any such claims, whether or not successful, could damage our reputation and business. However, in the opinion of our management, other than as set forth herein, matters currently pending or threatened against us are not expected to have a material adverse effect on our financial position or results of operations.

Notes Payable

Notes Payable	9 Months Ended
Notes Payable	Sep. 30, 2023
Notes Payable [Abstract]
Notes Payable	Note 6 – Notes payable As of September 30, 2023, the Company has notes payable outstanding totalling $445,602, consisting of the following: A notes payable to Emmis Capital II, LLC was issued date on March 1, 2023, with principal amount of $235,294, bearing interest at a fixed rate of 12% per annum, and originally due 8 months from the issue date. The maturity date was extended to February 14, 2024. A notes payable to Dane Shea was issued date on July 17, 2023, with principal amount of $80,000, bearing interest at a fixed rate of 10% per annum, and originally due 12 months from the issue date. A notes payable to Robert Seguso was issued date on July 17, 2023, with principal amount of $135,000, bearing interest at a fixed rate of 10% per annum, and originally due 12 months from the issue date.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 7 The Company has evaluated subsequent events through November 14, 2023, the date on which the accompanying condensed consolidated financial statements were available to be issued, and concluded that, no material subsequent events have occurred since September 30, 2023, that require recognition or disclosure in the consolidated financial statements except as follows: On October 3, 2023, a total of 9,545,455 shares with par value $0.001 per share were cancelled. On October 3, 2023, Peter Bordes was issued 2,000,000 shares with par value $0.001 per share. Hunter Gaylor – Departure as President and Chief Operating Office Effective December 8, 2023, Hunter Gaylor submitted his resignation and will no longer serve as President and Chief Operating Officer of GoLogiq, Inc., a Nevada corporation (the “Company”). The roles of President and Chief Operating Officer shall remain vacant until such time as the Board of Directors appoints replacements to fill those aforementioned roles. Granger Whitelaw will continue in his role as Chief Executive Officer. Mr. Gaylor’s departure was not the result of any dispute or disagreements with the Company on any matter relating to the Company’s operations, policies or practices.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The Company’s fiscal year-end is December 31.
Restatement of Previously Issued Consolidated Financial Statements	Restatement of Previously Issued Consolidated Financial Statements The Company has restated its Consolidated Balance Sheets as of September 30, 2023, Consolidated Statements of Operations and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit), Statements of Cash Flows and its Notes to the Consolidated Financial Statements of the nine months ended September 30, 2023, which was originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on August 21, 2023 (the “Original Form 10-Q”). These consolidated financial statements have been restated to reflect reverse acquisition with would not have resulted in the recognition of goodwill and intangible assets. 1. Restatement of Financial Statements: On November 21, 2023, the Staff of the U.S. Securities and Exchange Commission released a statement highlighting the accounting acquiree (Lovarra) is a nonoperating public shell corporation and does not meet the definition of a business, this transaction cannot be considered a business combination. Instead, this transaction should be considered a capital transaction by Lovarra (the legal acquiree) where Gologiq issues shares for the net monetary assets of Lovarra accompanied by a recapitalization. The excess of the fair value of the shares issued by Gologiq over the value of the net monetary assets of Lovarra will be recognized as a reduction to equity. Based upon the above analysis, the company will restate the transaction accordingly. In light of the SEC Staff Statement, the Company is restating its financial statements as of and for the nine months ended September 30, 2023 and December 31, 2022. The reason for the Company restatement of the acquisition of AppLogiq/CreateApp by Lovarra from that of a reverse merger to that of a capital transaction is that Lovarra does not meet the definition of a business under ASC 805. Under ASC 805, a business consists of inputs and processes applied to those inputs that have the ability to create outputs. Although businesses usually have outputs, outputs are not required for an integrated set to qualify as a business. In the context of Lovarra and its previous SEC filings, Lovarra was disclosed as a going concern risk and was not producing any outputs nor generating business revenue and, therefore, does not meet the definition of a business. So in this situation, the merger of Gologiq (a private operating entity) into Lovarra (a nonoperating public shell corporation with nominal net assets) resulted in the owners of Gologiq (the private entity) gaining control over the combined entity after the transaction, and the shareholders of Lovarra (the former public shell corporation) continuing only as passive investors. Because the accounting acquiree (Lovarra) is a nonoperating public shell corporation and does not meet the definition of a business, this transaction cannot be considered a business combination. Instead, this transaction should be considered a capital transaction by Lovarra (the legal acquiree) where Gologiq issues shares for the net monetary assets of Lovarra accompanied by a recapitalization. The excess of the fair value of the shares issued by Gologiq over the value of the net monetary assets of Lovarra will be recognized as a reduction to equity. Based upon the above analysis, the company will restate the transaction accordingly. 2. Change in Accounting Treatment of Reverse Acquisition: The Company has revised its accounting treatment for a reverse acquisition that was previously reported in its Original Form 10-Q. Upon further evaluation, the Company determined that prior year adjustments were necessary. The Company acquired substantially all the CreateApp assets from Logiq in exchange for 26,350,756 of the Company’s common shares at a price per share of $1.195411 (par value $0.001). The fair value of the common shares at the close of the transaction was $31,500,000, as determined by a valuation of the business, on the acquisition date, goodwill of $7,500,000 and intangible assets of $24,000,000 were recorded. The value of CreateApp platform was revalued to $11,800,000 on February 28, 2023. This Amendment presents the Company’s financial statements with reversed goodwill and intangible assets, and corresponding impairment loss on December 31, 2022. The following presents a reconciliation of the impacted financial statement line items as filed to the restated amounts as of September 30, 2023. The previously reported amounts reflect those included in the Original Filing of our Quarterly Report on Form 10-Q as of and for the months ended September 30, 2023 filed with the SEC on November 14, 2023. These amounts are labeled as “As Filed” in the tables below. The amounts labeled “Restatement Adjustments” represent the effects of this restatement due to the Company is the accounting acquirer in the CreateApp business acquisition and the transactions was a reverse acquisition which would not have resulted in the recognition of goodwill and intangible assets. September 30, 2023 December 31, 2022 As Filed Restatement Adjustment Restated As Filed Restatement Adjustment Restated ASSETS Current Assets Cash and cash equivalents 237 - 237 35,254 - 35,254 Intangible assets, net 8,968,000 (8,968,000 ) - 8,968,000 (8,968,000 ) - Goodwill 2,832,000 (2,832,000 ) - 2,832,000 (2,832,000 ) - TOTAL ASSETS 11,800,237 (11,800,000 ) 237 11,835,254 (11,800,000 ) 35,254 LIABILITIES AND STOCKHOLDER’S DEFICIT Current Liabilities Accounts payable and accrued liabilities 1,130,890 34,962 1,165,852 1,321,483 - 1,321,483 Notes payable - 445,602 445,602 - - - Due to a related party 482,420 - 482,420 788,045 - 788,045 Total Liabilities 1,613,310 480,564 2,093,874 2,109,528 - 2,109,528 Stockholder’s Funds (Deficit) Common stock Common stock Authorized: 200,000,000 shares of common stock, $0.001 par value 70,681,954 and 40,444,083 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively 70,682 - 70,682 40,444 - 40,444 Preferred stock Authorized: 10,000,000 shares of preferred stock, 2,000,000 shares was ext i - - - 2,000 - 2,000 Additional paid-in capital 39,045,604 (28,573,929 ) 10,471,675 34,003,212 (28,138,929 ) 5,864,283 Share subscriptions receivable (58 ) - (58 ) (58 ) - (58 ) Deficit (28,929,301 ) 16,293,365 (12,635,936 ) (24,319,872 ) 16,338,929 (7,980,943 ) Total Stockholder’s Funds (Deficit) 10,186,927 (12,280,564 ) (2,093,637 ) 9,725,726 (11,800,000 ) (2,074,274 ) TOTAL LIABILITIES AND STOCKHOLDER’S FUNDS 11,800,237 (11,800,000 ) 237 11,835,254 (11,800,000 ) 35,254 Three months ended September 30, 2023 Nine months ended September 30, 2023 As Filed Restatement Adjustment Restated As Filed Restatement Adjustment Restated Service Revenue - - - 74,489 - 74,489 Cost of Service - - - 40,131 - 40,131 Gross Profit - - - 34,358 - 34,358 Operating Expenses General and administrative 302,377 24,724 327,101 4,574,287 45,564 4,619,851 Research and development - - - 69,500 - 69,500 Total Operating Expenses 302,377 24,724 327,101 4,643,787 45,564 4,689,351 Net (Loss) and Comprehensive (Loss) (302,377 ) (24,724 ) (327,101 ) (4,609,429 ) (45,564 ) (4,654,993 ) Basic and Diluted Net (Loss) per Common Share (0.002 ) - (0.002 ) (0.044 ) - (0.045 ) Weighted Average Number of Common Shares Outstanding 132,839,434 - 132,839,434 104,600,743 - 104,600,743 Nine months ended September 30, 2023 Nine months ended September 30, 2022 As Filed Adjustment Restated As Filed Restatement Adjustment Restated OPERATING ACTIVITIES Net (Loss) for the Period (4,609,429 ) (45,564 ) (4,654,993 ) (2,714,599 ) - (2,714,599 ) Changes in Operating Assets and Liabilities: Prepaid expense and deposits - - - (292,051 ) 292,051 - Accounts payable and accrued liabilities (119,342 ) (36,289 ) (155,631 ) 66,164 (66,164 ) - Issuance of shares for service received 5,070,629 (435,000 ) 4,635,629 1,148,712 - 1,148,712 Net Cash (Used in) Operating Activities 341,858 (516,853 ) (174,995 ) (1,791,774 ) 225,887 (1,565,887 ) FINANCING ACTIVITIES Due to related party (376,875 ) 71,251 (305,624 ) 618,979 866,451 1,485,430 Notes payable - 445,602 445,602 - - - Net Cash Provided by Financing Activities (376,875 ) 516,853 139,978 618,979 866,451 1,485,430 INVESTING ACTIVITIES Arising from transitional arrangements and carve out assumptions on allocation of CreateApp and GoLogiq costs from Logiq, Inc. to the Company - - 1,172,795 (1,092,338) 80,457 Net Movement in Investing Activities - - - 1,172,795 (1,095,338) 80,457 Change in Cash (35,017 ) - (35,017 ) - - Cash, Beginning of Year 35,254 - 35,254 - - - Cash, End of Year 237 - 237 - - NON-CASH TRANSACTION Issuance of shares for services received 4,200,729 - 4,200,729 1,148,712 - 1,148,712
Use of Estimates and Judgments	Use of Estimates and Judgments The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. The Company applies judgment in the application of the going concern assumption which requires management to take into account all available information about the future, which is at least, but not limited to, 12 months from the end of the reporting period.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of nine months or less at the time of purchase to be cash equivalents.
Loss Per Share	Loss Per Share The Company computes income (loss) per share in accordance with ASC 260 “ Earnings per Share ”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that is believed more likely than not to be realized. As of September 30, 2023 and 2022, the Company did not have any amounts recorded pertaining to uncertain tax positi ons.
Fair Value Measurements	Fair Value Measurements The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by U.S. generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: Level 1 – quoted prices for identical instruments in active markets. Level 2 – quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and Level 3 – fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Financial instruments consist of cash, accounts payable and accrued liabilities, and amounts due to a related party. The recorded values of all financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.
Foreign Currency Translation	Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management has adopted ASC 830, “Foreign Currency Translation Matters” . Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the statement of operations.
Comprehensive Loss	Comprehensive Loss ASC 220, “ Comprehensive Income ” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of September 30, 2023 and 2022, the Company had no items that affected comprehensive loss.
Intangible assets	Intangible assets. The Company’s intangible assets consist of its proprietary software platform and technologies namely CreateApp and AtoZ PAY/GO, which is amortized using the straight-line method over five years, commencing April 1, 2022.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, Topic 842, Leases was issued to replace the leases requirements in Topic 840, Leases. The main difference between previous GAAP and Topic 842 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. A lessee should recognize in the balance sheet a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The accounting applied by a lessor is largely unchanged from that applied under previous GAAP. The Company adopted Topic 842 on January 1, 2019 and there was no material impact on the Company’s financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
Significant Accounting Policies (Tables)	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	September 30, 2023 December 31, 2022 As Filed Restatement Adjustment Restated As Filed Restatement Adjustment Restated ASSETS Current Assets Cash and cash equivalents 237 - 237 35,254 - 35,254 Intangible assets, net 8,968,000 (8,968,000 ) - 8,968,000 (8,968,000 ) - Goodwill 2,832,000 (2,832,000 ) - 2,832,000 (2,832,000 ) - TOTAL ASSETS 11,800,237 (11,800,000 ) 237 11,835,254 (11,800,000 ) 35,254 LIABILITIES AND STOCKHOLDER’S DEFICIT Current Liabilities Accounts payable and accrued liabilities 1,130,890 34,962 1,165,852 1,321,483 - 1,321,483 Notes payable - 445,602 445,602 - - - Due to a related party 482,420 - 482,420 788,045 - 788,045 Total Liabilities 1,613,310 480,564 2,093,874 2,109,528 - 2,109,528 Stockholder’s Funds (Deficit) Common stock Common stock Authorized: 200,000,000 shares of common stock, $0.001 par value 70,681,954 and 40,444,083 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively 70,682 - 70,682 40,444 - 40,444 Preferred stock Authorized: 10,000,000 shares of preferred stock, 2,000,000 shares was ext i - - - 2,000 - 2,000 Additional paid-in capital 39,045,604 (28,573,929 ) 10,471,675 34,003,212 (28,138,929 ) 5,864,283 Share subscriptions receivable (58 ) - (58 ) (58 ) - (58 ) Deficit (28,929,301 ) 16,293,365 (12,635,936 ) (24,319,872 ) 16,338,929 (7,980,943 ) Total Stockholder’s Funds (Deficit) 10,186,927 (12,280,564 ) (2,093,637 ) 9,725,726 (11,800,000 ) (2,074,274 ) TOTAL LIABILITIES AND STOCKHOLDER’S FUNDS 11,800,237 (11,800,000 ) 237 11,835,254 (11,800,000 ) 35,254 Three months ended September 30, 2023 Nine months ended September 30, 2023 As Filed Restatement Adjustment Restated As Filed Restatement Adjustment Restated Service Revenue - - - 74,489 - 74,489 Cost of Service - - - 40,131 - 40,131 Gross Profit - - - 34,358 - 34,358 Operating Expenses General and administrative 302,377 24,724 327,101 4,574,287 45,564 4,619,851 Research and development - - - 69,500 - 69,500 Total Operating Expenses 302,377 24,724 327,101 4,643,787 45,564 4,689,351 Net (Loss) and Comprehensive (Loss) (302,377 ) (24,724 ) (327,101 ) (4,609,429 ) (45,564 ) (4,654,993 ) Basic and Diluted Net (Loss) per Common Share (0.002 ) - (0.002 ) (0.044 ) - (0.045 ) Weighted Average Number of Common Shares Outstanding 132,839,434 - 132,839,434 104,600,743 - 104,600,743 Nine months ended September 30, 2023 Nine months ended September 30, 2022 As Filed Adjustment Restated As Filed Restatement Adjustment Restated OPERATING ACTIVITIES Net (Loss) for the Period (4,609,429 ) (45,564 ) (4,654,993 ) (2,714,599 ) - (2,714,599 ) Changes in Operating Assets and Liabilities: Prepaid expense and deposits - - - (292,051 ) 292,051 - Accounts payable and accrued liabilities (119,342 ) (36,289 ) (155,631 ) 66,164 (66,164 ) - Issuance of shares for service received 5,070,629 (435,000 ) 4,635,629 1,148,712 - 1,148,712 Net Cash (Used in) Operating Activities 341,858 (516,853 ) (174,995 ) (1,791,774 ) 225,887 (1,565,887 ) FINANCING ACTIVITIES Due to related party (376,875 ) 71,251 (305,624 ) 618,979 866,451 1,485,430 Notes payable - 445,602 445,602 - - - Net Cash Provided by Financing Activities (376,875 ) 516,853 139,978 618,979 866,451 1,485,430 INVESTING ACTIVITIES Arising from transitional arrangements and carve out assumptions on allocation of CreateApp and GoLogiq costs from Logiq, Inc. to the Company - - 1,172,795 (1,092,338) 80,457 Net Movement in Investing Activities - - - 1,172,795 (1,095,338) 80,457 Change in Cash (35,017 ) - (35,017 ) - - Cash, Beginning of Year 35,254 - 35,254 - - - Cash, End of Year 237 - 237 - - NON-CASH TRANSACTION Issuance of shares for services received 4,200,729 - 4,200,729 1,148,712 - 1,148,712

Nature of Business and Contin_2

Nature of Business and Continuance of Operations (Details)

3 Months Ended

9 Months Ended

Aug. 18, 2023 USD ($)

Jul. 26, 2023 USD ($) Customers shares

Mar. 07, 2023 shares

Jul. 27, 2022 shares

Sep. 30, 2023 USD ($)

Jun. 30, 2023 USD ($)

Mar. 31, 2023 USD ($)

Sep. 30, 2022 USD ($)

Jun. 30, 2022 USD ($)

Sep. 30, 2023 USD ($)

Sep. 30, 2022 USD ($)

Jul. 19, 2023 shares

Jan. 30, 2023 USD ($)

Dec. 31, 2022 USD ($)

Nature of Business and Continuance of Operations (Details) [Line Items]

Aggregate shares (in Shares) | shares

26,350,756

Basis description

1-for-1 basis

Operating losses

$ (327,101)

$ (677,160)

$ (4,654,993)

$ (2,714,599)

Working capital

2,093,637

Accumulated deficit

(12,635,936)

$ (7,980,943)

Number of shares authorized for issuance | shares

106,666,667

Percentage of vesting of award

100%

Percentage of Common Shares Acquired

100%

Common stock shares subscribed but not issued | shares

77,500,000

Common stock shares outstanding not yet registered with the share transfer agent post acquisition | shares

1,252,500

Common stock shares outstanding in respect of which approval is obtained | shares

77,500,000

Common Stock, Capital Shares Reserved for Future Issuance | shares

29,166,667

76,247,500

Stock Issued During Period, Value, New Issues

$ 97,963

$ 320,452

$ 425,719

$ 632,758

Fair value of common stock

$ 70,682

$ 40,444

Earnout Payment I [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Number Of Earnout Payments Shares Issued | shares

5,000,000

Number of Paying Customers | Customers

360

Earnout Payment II [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Number Of Earnout Payments Shares Issued | shares

5,000,000

Number of Paying Customers | Customers

2,000

Earnout Payment III [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Number Of Earnout Payments Shares Issued | shares

5,000,000

Number of Paying Customers | Customers

4,900

Share Exchange Agreement [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Stock Issued During Period, Value, New Issues

$ 15,000,000

Number Of Trading Days For Determining Volume Weighted Average Price

15 days

AD Securities America LLC [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Common stock shares subject to hold as per court order | shares

1,440,000

Business Combination [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Percentage of common stock and voting power

6.37%

Recruiter.com Group [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Percentage of shares issued and outstanding

19.99%

Market capitalization

$ 105,000,000

Recruiter.com Group [Member] | First Milestone Earnout Payment [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Market capitalization

$ 130,000,000

Percentage of increase in additional shares over the market capitalisation

70%

Recruiter.com Group [Member] | Second Milestone Earnout Payment [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Market capitalization

$ 130,000,000

Percentage of increase in additional shares over the market capitalisation

80%

Recruiter.com Group [Member] | Third Milestone Earnout Payment [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Market capitalization

$ 160,000,000

Percentage of increase in additional shares over the market capitalisation

90%

Recruiter.com Group [Member] | Six month after the closing of business combination [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Percentage of shares issued and outstanding

40%

Business acquisitions pro forma revenue

$ 2,000,000

Recruiter.com Group [Member] | Nine month after the closing of business combination [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Percentage of shares issued and outstanding

64%

Business acquisitions pro forma revenue

$ 4,000,000

Recruiter.com Group [Member] | Between Six and Nine Month After The Closing Of Business Combination [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Business acquisitions pro forma revenue

$ 4,000,000

Recruiter.com Group [Member] | Twelve Month After The Closing Of Business Combination [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Percentage of shares issued and outstanding

84%

Business acquisitions pro forma revenue

$ 6,000,000

Recruiter.com Group [Member] | Between Six And Twelve Month After The Closing Of Business Combination [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Business acquisitions pro forma revenue

$ 6,000,000

Nestegg [Member]

Nature of Business and Continuance of Operations (Details) [Line Items]

Fair value of common stock

$ 30,000,000

Significant Accounting Polici_4

Significant Accounting Policies (Details) - USD ($)	3 Months Ended
Significant Accounting Policies (Details) - USD ($)	Sep. 30, 2023	Feb. 28, 2023	Dec. 31, 2022	Apr. 01, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Straight-line method term				5 years
Common stock per share price (in Dollars per share)	$ 0.001		$ 0.001
Fair value of common stock	$ 70,682		$ 40,444
Change in Accounting Treatment of Reverse Acquisition [Member] \| Create App platform [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finite lived intangible assets, fair value disclosure		$ 11,800,000
Change in Accounting Treatment of Reverse Acquisition [Member] \| Series of Individually Immaterial Business Acquisitions [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock Issued During Period, Shares, Purchase of Assets	26,350,756
Common stock per share price (in Dollars per share)	$ 1.195411
Common Stock, No Par Value	$ 0.001
Goodwill	$ 7,500,000
Fair value of common stock	31,500,000
Intangible assets	$ 24,000,000

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of Error Corrections and Prior Period Adjustments (Balance Sheets) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 237			$ 35,254
Total Assets	237			35,254
Current Liabilities
Accounts payable and accrued liabilities	1,165,852			1,321,483
Notes payable	445,602			0
Due to a related party	482,420			788,045
Total Liabilities	2,093,874			2,109,528
Stockholder's Funds (Deficit)
Common stock Authorized: 200,000,000 shares of common stock, $0.001 par value 70,681,954 and 40,444,083 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	70,682			40,444
Preferred stock Authorized: 10,000,000 shares of preferred stock, 2,000,000 shares was extinguished as of September,30 2023 and December 31, 2022, respectively	0			2,000
Additional paid-in capital	10,471,675			5,864,283
Share subscriptions receivable	(58)			(58)
Deficit	(12,635,936)			(7,980,943)
Total Stockholder's (Deficit)	(2,093,637)	$ (1,845,647)	$ (1,862,358)	(2,074,274)	$ (1,485,430)	$ (1,447,324)	$ (1,433,266)	$ 0
TOTAL LIABILITIES AND STOCKHOLDER'S FUNDS	237			35,254
Previously Reported [Member]
Current Assets
Cash and cash equivalents	237			35,254
Intangible assets, net	8,968,000			8,968,000
Goodwill	2,832,000			2,832,000
Total Assets	11,800,237			11,835,254
Current Liabilities
Accounts payable and accrued liabilities	1,130,890			1,321,483
Due to a related party	482,420			788,045
Total Liabilities	1,613,310			2,109,528
Stockholder's Funds (Deficit)
Common stock Authorized: 200,000,000 shares of common stock, $0.001 par value 70,681,954 and 40,444,083 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	70,682			40,444
Preferred stock Authorized: 10,000,000 shares of preferred stock, 2,000,000 shares was extinguished as of September,30 2023 and December 31, 2022, respectively				2,000
Additional paid-in capital	39,045,604			34,003,212
Share subscriptions receivable	(58)			(58)
Deficit	(28,929,301)			(24,319,872)
Total Stockholder's (Deficit)	10,186,927			9,725,726
TOTAL LIABILITIES AND STOCKHOLDER'S FUNDS	11,800,237			11,835,254
Revision of Prior Period, Adjustment [Member]
Current Assets
Intangible assets, net	(8,968,000)			(8,968,000)
Goodwill	(2,832,000)			(2,832,000)
Total Assets	(11,800,000)			(11,800,000)
Current Liabilities
Accounts payable and accrued liabilities	34,962
Notes payable	445,602
Total Liabilities	480,564
Stockholder's Funds (Deficit)
Additional paid-in capital	(28,573,929)			(28,138,929)
Deficit	16,293,365			16,338,929
Total Stockholder's (Deficit)	(12,280,564)			(11,800,000)
TOTAL LIABILITIES AND STOCKHOLDER'S FUNDS	$ (11,800,000)			$ (11,800,000)

Significant Accounting Polici_6

Significant Accounting Policies (Details) - Schedule of Error Corrections and Prior Period Adjustments (Balance Sheets) (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Common stock, shares authorized	200,000,000	200,000,000
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued	70,681,954	40,444,083
Common stock, shares outstanding	70,681,954	40,444,083
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	2,000,000
Preferred stock shares converted into common stock	2,000,000

Significant Accounting Polici_7

Significant Accounting Policies (Details) - Schedule of Error Corrections and Prior Period Adjustments (Statements of Operations) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Service Revenue	$ 0			$ 334,987			$ 74,489	$ 5,277,379
Cost of Service	0			179,580			40,131	3,287,992
Gross Profit	0			155,407			34,358	1,989,387
Operating Expenses
General and administrative	327,101			511,567			4,619,851	2,312,486
Research and development	0			321,000			69,500	2,386,500
Total Operating Expenses	327,101			832,567			4,689,351	4,703,986
Net (Loss) and Comprehensive (Loss)	$ (327,101)	$ (2,404,859)	$ (1,923,033)	$ (677,160)	$ (646,817)	$ (1,390,623)	$ (4,654,993)	$ (2,714,599)
Basic and Diluted Net (Loss) per Common Share- Basic	$ (0.002)			$ (0.019)			$ (0.045)	$ (0.083)
Basic and Diluted Net (Loss) per Common Share- Diluted	$ (0.002)			$ (0.019)			$ (0.045)	$ (0.083)
Weighted Average Number of Common Shares Outstanding- Basic	132,839,434			36,463,337			104,600,743	32,748,824
Weighted Average Number of Common Shares Outstanding- Diluted	132,839,434			36,463,337			104,600,743	32,748,824
As Filed [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Service Revenue	$ 0						$ 74,489
Cost of Service	0						40,131
Gross Profit	0						34,358
Operating Expenses
General and administrative	302,377						4,574,287
Research and development	0						69,500
Total Operating Expenses	302,377						4,643,787
Net (Loss) and Comprehensive (Loss)	$ (302,377)						$ (4,609,429)	$ (2,714,599)
Basic and Diluted Net (Loss) per Common Share- Basic	$ (0.002)						$ (0.044)
Basic and Diluted Net (Loss) per Common Share- Diluted	$ (0.002)						$ (0.044)
Weighted Average Number of Common Shares Outstanding- Basic	132,839,434						104,600,743
Weighted Average Number of Common Shares Outstanding- Diluted	132,839,434						104,600,743
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Service Revenue	$ 0						$ 0
Cost of Service	0						0
Gross Profit	0						0
Operating Expenses
General and administrative	24,724						45,564
Research and development	0						0
Total Operating Expenses	24,724						45,564
Net (Loss) and Comprehensive (Loss)	$ (24,724)						$ (45,564)	$ 0

Significant Accounting Polici_8

Significant Accounting Policies (Details) - Schedule of Error Corrections and Prior Period Adjustments (Statement of Cash Flows) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net (Loss) for the Period	$ (327,101)	$ (2,404,859)	$ (1,923,033)	$ (677,160)	$ (646,817)	$ (1,390,623)	$ (4,654,993)	$ (2,714,599)
Changes in Operating Assets and Liabilities:
Prepaid expense and deposits							0	0
Accounts payable and accrued liabilities							(155,631)	0
Issuance of shares for service received							4,635,629	1,148,712
Net Cash (Used in) Operating Activities							(174,995)	(1,565,887)
FINANCING ACTIVITIES
Due to related party							(305,624)	1,485,430
Notes payable							445,602	0
Net Cash Provided by Financing Activities							139,978	1,485,430
INVESTING ACTIVITIES
Arising from transitional arrangements and carve out assumptions on allocation of CreateApp and GoLogiq costs from Logiq, Inc. to the Company								80,457
Net Movement in Investing Activities								80,457
Change in Cash							(35,017)
Cash, Beginning of Year			35,254				35,254
Cash, End of Period	237						237
NON-CASH TRANSACTION
Issuance of shares for services received							4,200,729	1,148,712
Previously Reported [Member]
OPERATING ACTIVITIES
Net (Loss) for the Period	(302,377)						(4,609,429)	(2,714,599)
Changes in Operating Assets and Liabilities:
Prepaid expense and deposits							0	(292,051)
Accounts payable and accrued liabilities							(119,342)	66,164
Issuance of shares for service received							5,070,629	1,148,712
Net Cash (Used in) Operating Activities							341,858	(1,791,774)
FINANCING ACTIVITIES
Due to related party							(376,875)	618,979
Notes payable							0	0
Net Cash Provided by Financing Activities							(376,875)	618,979
INVESTING ACTIVITIES
Arising from transitional arrangements and carve out assumptions on allocation of CreateApp and GoLogiq costs from Logiq, Inc. to the Company								1,172,795
Net Movement in Investing Activities								1,172,795
Change in Cash							(35,017)
Cash, Beginning of Year			$ 35,254				35,254
Cash, End of Period	237						237
NON-CASH TRANSACTION
Issuance of shares for services received							4,200,729	1,148,712
Revision of Prior Period, Adjustment [Member]
OPERATING ACTIVITIES
Net (Loss) for the Period	$ (24,724)						(45,564)	0
Changes in Operating Assets and Liabilities:
Prepaid expense and deposits							0	292,051
Accounts payable and accrued liabilities							(36,289)	(66,164)
Issuance of shares for service received							(435,000)	0
Net Cash (Used in) Operating Activities							(516,853)	225,887
FINANCING ACTIVITIES
Due to related party							71,251	866,451
Notes payable							445,602	0
Net Cash Provided by Financing Activities							$ 516,853	866,451
INVESTING ACTIVITIES
Arising from transitional arrangements and carve out assumptions on allocation of CreateApp and GoLogiq costs from Logiq, Inc. to the Company								(1,092,338)
Net Movement in Investing Activities								$ (1,095,338)

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Mar. 07, 2023	Jul. 26, 2022	Jan. 27, 2022	Mar. 07, 2003
Related Party Transactions (Details) [Line Items]
Share conversion basis			Logiq held the GoLogiq Shares until July 27, 2022, on which date it distributed 100% of the GoLogiq Shares to Logiq’s stockholders of record as of December 30, 2021 on a 1-for-1 basis
Issuance of percentage		25%
Remaining issuance of percentage		75%
Conversion Of Series A Preferred Stock To Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Number of shares converted in a transaction	2,000,000
Preferred Stock, Par or Stated Value Per Share				$ 0.001
Number of new shares issued in the conversion of stock				6,000,000
Series A Preferred Stock [Member]
Related Party Transactions (Details) [Line Items]
Issued of aggregate shares (in Shares)		2,000,000
Preferred stock par value (in Dollars per share)		$ 0.001
Aggregate purchase price		$ 20,000
Aggregate purchase per share (in Dollars per share)		$ 0.01
Logiq Inc [Member]
Related Party Transactions (Details) [Line Items]
Common stock issued (in Shares)			26,350,756

Stockholder's Equity (Details)

Stockholder's Equity (Details) - $ / shares	3 Months Ended
Stockholder's Equity (Details) - $ / shares	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2022
Stockholder's Equity [Line Items]
Stock-based compensation	316,444	9,257,400	7,229,073
Share price	$ 0.001	$ 0.001	$ 0.001
Common stock par value (in Dollars per share)	$ 0.001					$ 0.001
Common Stock [Member]
Stockholder's Equity [Line Items]
Issuance of Shares (in Shares)	316,444	260,521	76,936,479	236,661	600,000
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Number of stock bought back by the entity	(63,762,046)

Notes Payable - Additional Info

Notes Payable - Additional Information (Details) - USD ($)	Jul. 17, 2023	Mar. 01, 2023	Sep. 30, 2023
Notes Payable [Line Items]
Notes payable			$ 445,602
Accounts Payable, Interest-Bearing, Interest Rate		12%
Emmis Capital II, LLC [Member]
Notes Payable [Line Items]
Notes payable		$ 235,294
Debt Instrument, Issuance Date		Mar. 01, 2023
Debt Instrument, Maturity Date		Feb. 14, 2024
Dane Shea [Member]
Notes Payable [Line Items]
Notes payable	$ 80,000
Debt Instrument, Issuance Date	Jul. 17, 2023
Accounts Payable, Interest-Bearing, Interest Rate	10%
Debt Instrument, Term	12 months
Robert Seguso [Member]
Notes Payable [Line Items]
Notes payable	$ 135,000
Debt Instrument, Issuance Date	Jul. 17, 2023
Accounts Payable, Interest-Bearing, Interest Rate	10%
Debt Instrument, Term	12 months

Subsequent Events - Additional

Subsequent Events - Additional information (Details) - $ / shares	Oct. 03, 2023	Sep. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock par value (in Dollars per share)		$ 0.001	$ 0.001
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of stock bought back by the entity	9,545,455
Common stock par value (in Dollars per share)	$ 0.001
Issuance of Shares (in Shares)	2,000,000
Shares issued price per share	$ 0.001