Sustainable Green Team (SGTM) 10-Q14 Aug 232023 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2023	Aug. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	333-140645
Entity Registrant Name	THE SUSTAINABLE GREEN TEAM, LTD.
Entity Central Index Key	0001895251
Entity Tax Identification Number	61-1934413
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	24200 CR-561
Entity Address, City or Town	Astatula
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34705
City Area Code	407
Local Phone Number	886-8733
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		84,515,224

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets
Cash & short term investments	$ 0
Accounts receivable	2,580,478	2,436,324
Inventory	31,080,347	18,656,179
Prepaid expenses and other current assets	10,466,143	8,797,966
Total Current Assets	44,126,968	29,890,522
Property and equipment, net	64,974,301	64,333,763
Other Assets
Long-term investments	1,004,838	968,513
Goodwill	224,000	224,000
Intangibles	13,988,620	14,473,880
ROU asset	10,394,449	10,474,406
Total Other Assets	25,611,908	26,140,798
Total Assets	134,713,176	120,365,084
Current Liabilities
Accounts payable and accrued expenses	8,631,789	4,765,019
Current portion of lease liability	3,468,555	3,350,145
Total Current Liabilities	22,197,925	16,327,342
Long-term Liabilities
Lease liabilities, net of current portion	6,925,894	7,140,632
Notes payable, net of current portion	24,692,277	24,221,403
Total Long-term Liabilities	31,618,170	31,362,035
Total Liabilities	53,816,096	47,689,378
Stockholders’ Equity
Preferred Series A stock, $0.0001 par value, 5,000,000 shares authorized, 90 shares outstanding Common stock, $0.0001 par value; 245,000,000 shares authorized; 84,360,892 and 74,631,742 shares issued and outstanding, respectively
Common Stock	8,436	7,463
Additional paid-in capital	68,421,866	56,294,220
Retained earnings	12,466,779	16,374,022
Total Stockholders’ Equity	80,897,081	72,675,706
Total Liabilities and Stockholders’ Equity	134,713,176	120,365,084
Nonrelated Party [Member]
Current Liabilities
Notes payable - related party	8,597,581	6,712,178
Related Party [Member]
Current Liabilities
Notes payable - related party	$ 1,500,000	$ 1,500,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	245,000,000	245,000,000
Common stock, shares issued	84,360,892	74,631,742
Common stock, shares outstanding	84,360,892	74,631,742
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares outstanding	90	90

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jul. 02, 2022	Jun. 30, 2023	Jul. 02, 2022
Income Statement [Abstract]
Net Revenue	$ 7,262,676	$ 12,224,356	$ 15,027,526	$ 22,553,804
Cost of Goods
Cost of Goods (excl depreciation & amortization)	5,692,568	11,555,815	11,833,248	19,516,147
Depreciation & Amortization (COGs)	896,401	478,628	1,802,769	1,725,352
Total Cost of Goods	6,588,969	12,034,443	13,636,017	21,241,500
Gross Profit	673,707	189,913	1,391,508	1,312,305
Operating Expenses
Selling, General and Administrative	2,041,697	1,296,221	4,446,381	2,571,628
Depreciation and Amortization (OpEx)	250,700	5,640	500,330	11,280
Total Operating Expenses	2,292,397	1,301,861	4,946,711	2,582,908
Income (loss) from Operations	(1,618,690)	(1,111,948)	(3,555,202)	(1,270,603)
Other Income (expense)
Interest Expense, net	(1,278,745)	(498,278)	(2,295,302)	(923,322)
Bargain Purchase Gain (loss)				598,300
Net Debt Forgiveness/Grant (ERC)	(346,818)	1,219,157	1,458,448	1,236,080
Gain on Sale of Fixed Assets	(23,461)	16,923	(23,461)	16,923
Other Income, net	(795,569)	57,663	(785,367)	124,269
Total Other Income (expense)	(2,444,593)	795,465	(1,645,681)	1,052,250
Income (loss) before Income Taxes	(4,063,282)	(316,485)	(5,200,884)	(218,354)
Provision for Income Taxes	(675,801)		(1,293,640)	21,968
Net Income (loss)	$ (3,387,481)	$ (316,484)	$ (3,907,244)	$ (240,321)
Net income (loss) per common share - basic	$ (0.04)	$ 0	$ (0.05)	$ 0
Net income (loss) per common share - diluted	$ (0.04)	$ 0	$ (0.05)	$ 0
Wt. Avg shares outstanding - basic	77,117,369	85,723,155	79,227,628	87,410,242
Wt. Avg shares outstanding - diluted	84,352,369	91,363,159	86,462,628	93,050,246

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021		$ 9,046	$ 34,536,850	$ 6,620,006	$ 41,165,502
Balance, shares at Dec. 31, 2021	90	90,460,425
Stock subscriptions		$ 147	1,099,853		1,100,000
Stock subscribtions, shares		1,466,667
Stock repurchase (R. Spencer)		$ (390)	(584,651)	(877,459)	(1,462,500)
Stock repurchase (R. Spencer), shares		(3,900,275)
Net income				76,161	76,161
Balance at Apr. 02, 2022		$ 8,803	35,052,052	5,818,708	40,879,163
Balance, shares at Apr. 02, 2022	90	88,026,817
Balance at Dec. 31, 2021		$ 9,046	34,536,850	6,620,006	41,165,502
Balance, shares at Dec. 31, 2021	90	90,460,425
Net income					(240,321)
Balance at Jul. 02, 2022		$ 8,569	34,862,258	4,917,252	39,787,679
Balance, shares at Jul. 02, 2022	90	85,693,300
Balance at Dec. 31, 2021		$ 9,046	34,536,850	6,620,006	41,165,502
Balance, shares at Dec. 31, 2021	90	90,460,425
Net income					8,901,214
Balance at Dec. 31, 2022		$ 7,463	56,294,220	16,374,022	72,675,706
Balance, shares at Dec. 31, 2022	90	74,631,743
Balance at Apr. 02, 2022		$ 8,803	35,052,052	5,818,708	40,879,163
Balance, shares at Apr. 02, 2022	90	88,026,817
Stock subscriptions		$ 27	199,973		200,000
Stock subscribtions, shares		266,667
Stock repurchase (R. Spencer)		$ (260)	(389,767)	(584,972)	(975,000)
Stock repurchase (R. Spencer), shares		(2,600,183)
Net income				(316,484)	(316,484)
Balance at Jul. 02, 2022		$ 8,569	34,862,258	4,917,252	39,787,679
Balance, shares at Jul. 02, 2022	90	85,693,300
Balance at Dec. 31, 2022		$ 7,463	56,294,220	16,374,022	72,675,706
Balance, shares at Dec. 31, 2022	90	74,631,743
Stock subscriptions		$ 50	464,600		464,650
Stock subscribtions, shares		497,693
Net income				(519,763)	(519,763)
Balance at Mar. 31, 2023		$ 7,513	56,758,820	15,854,260	72,620,593
Balance, shares at Mar. 31, 2023	90	75,129,436
Balance at Dec. 31, 2022		$ 7,463	56,294,220	16,374,022	72,675,706
Balance, shares at Dec. 31, 2022	90	74,631,743
Net income					(3,907,244)
Balance at Jun. 30, 2023		$ 8,436	68,421,865	12,466,779	80,897,081
Balance, shares at Jun. 30, 2023	90	84,360,893
Balance at Mar. 31, 2023		$ 7,513	56,758,820	15,854,260	72,620,593
Balance, shares at Mar. 31, 2023	90	75,129,436
Stock subscriptions		$ 923	11,663,045		11,663,969
Stock subscribtions, shares		9,231,457
Net income				(3,387,481)	(3,387,481)
Balance at Jun. 30, 2023		$ 8,436	$ 68,421,865	$ 12,466,779	$ 80,897,081
Balance, shares at Jun. 30, 2023	90	84,360,893

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	1 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
	Dec. 31, 2022	Jun. 30, 2023	Mar. 31, 2023	Jul. 02, 2022	Apr. 02, 2022	Jun. 30, 2023	Jul. 02, 2022	Dec. 31, 2022
Cash flows from operating activities:
Net Income (Loss)		$ (3,387,481)	$ (519,763)	$ (316,484)	$ 76,161	$ (3,907,244)	$ (240,321)	$ 8,901,214
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization						2,303,099	1,819,666
Prepaid Advertising Expense						717,500
Equity increase in long term investment							(50,667)
Bargain purchase gain							(598,300)
Gain on sale of fixed assets		23,461		(16,923)		23,461	(16,923)
Net Gain on ERC/Paycheck Protection Program							(1,236,080)
Changes in operating assets and liabilities:
Accounts receivable, net						(144,153)	1,469,366
Due from Factor							(997,558)
Inventory						169,410	715,611
Prepaid expenses and other assets						(55,993)	(481,510)
Accounts payable and accrued expenses						3,866,769	1,887,283
Net cash from (used in) operating activities						2,972,849	2,270,567
Cash flows from investing activities:
Purchases of property and equipment						(1,856,171)	(3,450,109)
Proceeds from sale of property and equipment						245,735
Proceeds from long-term investments						(36,326)	26,943
Net cash from (used in) investing activities						(1,646,762)	(3,423,166)
Cash flows from financing activities:
Borrowing under factoring							10,585,975
Repayments under factoring							(10,032,885)
Principal payments on leases						(443,557)	(134,694)
Proceeds from notes payable						6,814,750	4,507,500
Payment on notes payable	$ (1,500,000)					(8,305,897)	(3,368,495)
Payment on notes payable, related parties
Stock subscriptions						608,619	1,300,000
Stock redemptions							(2,437,500)
Net cash provided by (used in) financing activities						(1,326,086)	419,901
Net increase (decrease) in cash						0	(732,698)
Cash - beginning of period					$ 788,242		788,242	788,242
Cash - end of period		$ 0		$ 55,544		$ 0	$ 55,544

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	6 Months Ended
ORGANIZATION AND BUSINESS OPERATIONS	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS OPERATIONS	Note 1 – ORGANIZATION AND BUSINESS OPERATIONS Business Overview The Company is a wholesale manufacturer and supplier of wood-based mulch, soil, and lumber products , selling directly to mass merchandisers, home centers, hardware stores, nurseries, garden centers, convenience stores, food stores and drug stores, in addition to wholesalers and distributors. The Company also provides arbor care and storm recovery services at the residential, commercial, and municipal levels while offering green waste solutions to large- and small-scale waste disposal and recycling companies located throughout the southeastern United States. The Company’s subsidiary, Mulch Manufacturing Inc., is the largest provider of cypress mulch in the country. In addition, in February 2023, the Company commenced production of HumiSoil® in its Florida facilities. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered negative cash flows and has a significant accumulated deficit. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans regarding these matters include expanding its product line from solely mulch to include higher margin manufactured soil products it is producing under the VRM License Agreement leading to an expected increase in revenues, gross margin and profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

GOING CONCERN

GOING CONCERN	6 Months Ended
GOING CONCERN	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	Note 2 – GOING CONCERN Report of Independent Registered Public Accounting Firm Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of The Sustainable Green Team Ltd. as of December 31, 2022 and as of January 1, 2022, the related statements of operations, stockholders’ equity (deficit), and cash flows for the years then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2022 and January 1, 2022, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States. Substantial Doubt about the Company’s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered negative cash flows and has a significant accumulated deficit. Management’s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. We manage liquidity risk by reviewing, on an ongoing basis, our sources of liquidity and capital requirements. The Company had cash on hand of $ 0 The Company has incurred significant losses since its inception and has not demonstrated an ability to generate sufficient revenues to achieve profitable operations. There can be no assurance that profitable operations will ever be achieved, or if achieved, could be sustained on a continuing basis. In making this assessment we performed a comprehensive analysis of our current circumstances including: our financial position, our cash flows and cash usage forecasts for the twelve months ended June 30, 2024, and our current capital structure including equity-based instruments and our obligations and debts. The Company has satisfied its obligations from the issuance of common stock; however, there is no assurance that such successful efforts will continue during the twelve months subsequent to the date these consolidated financial statements are issued. If the Company does not obtain additional capital, the Company will be required to reduce the scope of its business development activities or cease operations. The Company continues to explore obtaining additional capital financing and the Company is closely monitoring its cash balances, cash needs, and expense levels. These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these unaudited consolidated financial statements are issued. The unaudited consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the unaudited consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation These unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and include all adjustments necessary for the fair presentation of the Company’s financial position for the periods presented. Principles of Consolidation The unaudited consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation. Use of Estimates In preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the dates of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include, but are not limited to, revenue recognition, the allowance for bad debt, useful life of fixed assets, income taxes and unrecognized tax benefits, valuation allowance for deferred tax assets, and assumptions used in assessing impairment of long-lived assets. Actual results could differ from those estimates. Critical Accounting Estimates In order to prepare our financial statements in accordance with GAAP, we make estimates and assumptions that affect the amounts reported in our financial statements and accompanying notes. Such estimates are based upon management’s current judgments, which are normally based on knowledge and experience regarding past and current events and assumptions about future events. Certain estimates are particularly sensitive due to their significance to the financial statements and the possibility that future events may be significantly different from our expectations. While there are several accounting policies affecting our financial statements, we have identified the following critical accounting estimates that require us to make the most subjective judgments in order to fairly present our consolidated financial statements. Inventory Summary: Product inventories are recorded at the lower of actual cost or fair market value. The Company accounted for intercompany sales between NSR to MMI at the lower of cost or fair market value. NSR shipped 4,106 full truckloads to MMI during 2022. The fair market value of $1,095 for this material is based upon the total amount of wood purchased by MMI in 2022 divided by the total quantity of wood received. The cost value to recognize this inventory in the intercompany sale was $861 per load and the Company applied a 10% intercompany markup on this transaction bringing the value per load to $967 per load During the year, we perform monthly periodic cycle counts and write off excess or obsolete inventory as needed for each location. During 2022, inventories related to the production of a new segment were not recorded from January through September of 2023 resulting in a reduction of operating profit. Specifically, monthly “yard inventory” was not included in cycle counts. As a result, the inventory has been understated and these understated amounts were charged directly to the Income Statement (without reconciliation). This process was identified and corrected as part of the Company’s restated financial results for the nine month period ended October 1, 2022. As part of the year end process the plant managers were directed to count “yard inventory” and include them in physical counts. This activity has resulted in a change in management’s estimate for physical inventory. Judgments and Uncertainties: Significant judgment is required to estimate the fair market value of our inventory as it requires assumptions and projections to be made based off labor and overheads required for manufacturing of bulk and bagged product. Additionally, timber purchases may vary by “track” of land and the output of these purchases can yield different inputs which in turn impacts quantities of mulch, lumber and soil outputs. We monitor our inventory levels and manufacturing consumption by location to ensure cycle counts align with purchases, burn rates, etc., and record adjustments to inventory levels when inventory counts are out of balance with expected results (beginning inventory + purchases – sales = ending inventory, as compared to, monthly inventory cycle counts). Sensitivity of Estimates to Change: As noted above, the “track” of land and output of these purchases yield different qualities which in turn impacts quantities of mulch, lumber and soil outputs and are sensitive to what is received from log vendor(s). The accounting estimates the Company believes to be most sensitive due to their significance to the financial statements and the possibility that future events may be significantly different from the Company’s expectations in inventory. The Company made a change in management estimate for the accounting for yard inventory in the 3 rd rd Acquisitions Summary: From time to time, we enter into strategic acquisitions in an effort to better service existing customers and to attract new customers. We account for acquired businesses using the acquisition method of accounting under ASC 805, which requires the assets acquired and liabilities assumed be recorded at date of acquisition at their respective fair values. In some instances, Under ASC 805-50-30 the gain or loss on a business combination should be recognized and measured as the difference between the fair value of the assets acquired and the fair value of the liabilities assumed, minus the fair value of any non-controlling interests in the acquired business. This gain or loss is then recognized in the financial statements of the acquiring entity and considered a bargain purchase gain as one time realization for the sale. The Company has acquired assets under distressed conditions resulting in bargain purchase gains. In accordance with ASC 805-50-30, the results of the acquisitions we have completed have valued the acquired assets at “certified appraised value” which have been reflected in our financial statements, thereafter. Judgments and Uncertainties: The Company performs annual impairment analysis to ensure the appraised value is aligned with the certified appraised value utilizing projected revenue and operating profit projections of these facilities. Additional leasehold improvements may be required to optimize the performance of these facilities. Sensitivity of Estimates to Change: On January 31, 2020, the Company completed the Mulch Acquisition. On December 30, 2021 the Company completed the acquisition of DDP. On December 31, 2021 the Company acquired equipment from the Beaver Washington facility and acquired the accompanying land on March 18, 2022. On December 31, 2021 the Company acquired equipment for the Jasper, Florida facility. Each of these acquisitions were accounted for under ASC 805. See “Note 11 – Acquisitions.” Estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired. We believe the estimates applied to be based on reasonable assumptions, but which are inherently uncertain. As a result, actual results may differ from the assumptions and judgments used to determine the fair values of the assets acquired, which could result in impairment losses in the future. Changes in business conditions may also require future adjustments to the useful lives of assets acquired. If we determine that the useful lives of assets acquired are shorter than we had originally estimated, the rate of amortization may be accelerated. Goodwill Summary: Goodwill represents the acquired fair value of a business in excess of the fair values of tangible and identified intangible assets acquired and liabilities assumed. We test goodwill on an annual basis as part of our year end processes and additionally if an event occurs or circumstances change that would indicate the carrying amount may be impaired. The goodwill impairment test requires us to estimate and compare the fair value of a reporting unit to its carrying amount, including goodwill. If the fair value exceeds the carrying amount, the goodwill is not considered impaired. To the extent a reporting unit’s carrying amount exceeds its fair value, the reporting unit’s goodwill is deemed impaired, and an impairment charge is recognized based on the excess of a reporting unit’s carrying amount over its fair value. Judgments and Uncertainties: Significant judgment is required to determine whether impairment indicators exist and to estimate the fair value of our reporting units. Estimating the fair value of reporting units using the discounted cash flow model requires us to make assumptions and projections of revenue growth rates, gross margins, SG&A, capital expenditures, working capital, depreciation, terminal values, and weighted average cost of capital, among other factors. The assumptions used to estimate fair value consider historical trends, macroeconomic conditions, and projections consistent with our operating strategy. Changes in these estimates could have a significant effect on whether or not an impairment charge is recorded and the magnitude of such a charge. Adverse market or economic events could result in impairment charges in future periods. Sensitivity of Estimates to Change: During the fourth quarter of the 2022 Fiscal Year, we performed our annual quantitative assessment of goodwill. No goodwill impairment charge was recorded as a result of the testing and the estimated fair value of each of our reporting units substantially exceeded its carrying value. Revenue The Company’s revenues are derived from two major types of services to clients: landscape recovery services and the manufacturing and sale of mulch, lumber and soil products. The Company recognizes revenue when its performance obligations are satisfied. With respect to landscape recovery services, its performance obligation is satisfied upon the completion of the landscape services for its customers. With respect to the manufacturing and selling of mulch, lumber and soil products, its performance obligation is satisfied upon delivery to its customers and/or Customer pickup on site. Services are provided for cash or on credit terms. These credit terms, which are established in accordance with local and industry practices, require payment generally within 30 to 45 days day(s) of performance. The Company estimates and reserves for its bad debt exposure based on its experience with past due accounts and collectability, the aging of accounts receivable and its analysis of customer data. Cash The Company considers all highly liquid short-term instruments that are purchased with an original maturity of six months or less to be cash equivalents. The Company had limited cash and cash equivalents as of June 30, 2023 and December 31, 2022. Account Receivable The Company periodically assesses its accounts receivable for collectability on a specific identification basis. If collectability of an account becomes unlikely, an allowance is recorded for that doubtful account. The Company maintained its allowance for doubtful accounts as of June 30, 2023, in the amount of $ 180,000 Inventories Inventories are stated at the lower of cost or net realizable value, with cost determined by the weighted-average cost method using full absorption costing for manufactured goods. The Company is vertically integrated, as such, sales from NSR to MMI, are recorded at the lower of cost or net realizable value. Intercompany sales are eliminated in consolidations. Property and Equipment Property and equipment are recorded at cost. Expenditures that enhance the useful lives of the assets are capitalized and depreciated. Depreciation is computed using the straight-line method over the estimated useful lives of the related capitalized assets. Machinery and equipment is generally depreciated over 7 years While we believe that our reported disclosures comply with generally accepted accounting principles in the United States (“U.S. GAAP”), in alignment with ASC 360-10-50-1, we provide for your reference the requested information: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES Asset Class Useful Life Machinery & equipment 7 Office equipment 5 7 Leasehold improvement 10 15 Autos and trucks 5 Buildings 39.5 Land Infinite CIP until placed in service Impairment of Long-Lived Assets and Right of Use Assets The Company reviews long-lived assets, including finite-lived intangible assets and right of use (“ROU”) lease assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. Long-Term Investments and Related Accounting Policy The Company has 0.39 1,004,838 Intangible Assets The Company records its intangible assets at cost in accordance with Accounting Standards Codification (“ASC”) 350. Finite lived intangible assets are amortized over their estimated useful life using the straight-line method, which is determined by identifying the period over the term of the agreement. During the six months ended June 30, 2023 and July 2, 2022, the Company performed valuation and impairment testing and did not record a loss on impairment. Additional information relating to the treatment of Intangible Assets is reflected in Note 6. Goodwill Goodwill represents the excess of the purchase price of the acquired business over the estimated fair value of the identifiable net assets acquired. Goodwill is not amortized but is tested for impairment at least annually at year end, at the reporting unit level or more frequently if events or changes in circumstances indicate that the asset might be impaired. Goodwill is tested for impairment at the reporting level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. The fair values of the reporting units are estimated using market and discounted cash flow approaches. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The discounted cash flow approach uses expected future operating results. Failure to achieve these expected results may cause a future impairment of goodwill at the reporting unit. No impairment of goodwill was recorded by the Company for the six months ended June 30, 2023, and July 2, 2022. Lease In 2020, the Company adopted ASC Topic 842, Leases, or ASC 842, using the modified retrospective transition method with a cumulative effect adjustment to be accumulated deficit as of January 1, 2019, and accordingly, modified its policy on accounting for leases as stated below. As described under “Recently Adopted Accounting Pronouncements,” below, the primary impact of adopting ASC 842 for the Company was the recognition in the consolidated balance sheet of certain lease-related assets and liabilities for operating and financing leases with terms longer than 12 months. The Company elected to use the short-term exception and does not record assets/liabilities for short term leases as of June 30, 2023, and December 31, 2022. The Company’s leases primarily consist of facility leases which are classified as operating leases. The Company assesses whether an arrangement contains a lease at inception. The Company recognizes a lease liability to make contractual payments under all leases with terms greater than twelve months and a corresponding right-of-use asset, representing its right to use the underlying asset for the lease term. The lease liability is initially measured at the present value of the lease payments over the lease term using the collateralized incremental borrowing rate since the implicit rate is unknown. Options to extend or terminate a lease are included in the lease term when it is reasonably certain that the Company will exercise such an option. The right-of-use asset is initially measured as the contractual lease liability plus any initial direct costs and prepaid lease payments made, less any lease incentives. Lease expense is recognized on a straight-line basis over the lease term. Leased right-of-use assets are subject to impairment testing as a long-lived asset at the asset-group level. The Company monitors its long-lived assets for indicators of impairment. As the Company’s leased right-of-use assets primarily relate to facility leases , early abandonment of all or part of facility as part of a restructuring plan is typically an indicator of impairment. If impairment indicators are present, the Company tests whether the carrying amount of the leased right-of-use asset is recoverable including consideration of sublease income, and if not recoverable, measures impairment loss for the right-of-use asset or asset group. Advertising and Marketing Costs The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $ 768,536 113,924 Fair Value Measurements ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. The Company’s has immaterial financial assets and liabilities carried at fair value as of June 30, 2023. Net Income (Loss) per Common Share Basic net income (loss) per common share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share includes the effect of Common Stock equivalents (stock options, unvested restricted stock, and warrants) when, under either the treasury or if-converted method, such inclusion in the computation would be dilutive. SCHEDULE OF NET INCOME (LOSS) PER SHARE June 30, 2023 Dec 31, 2022 period ending Jun 30, 2023 Dec 31, 2022 Numerator for basic and diluted earnings (loss) per share: Net income (loss) $ (3,907,244 ) $ 8,901,214 Denominator for basic earnings (loss) per share – Weighted Average Shares Outstanding 79,227,628 88,902,029 Stock Warrants 1,835,000 1,650,000 Convertible notes 5,400,000 2,200,000 Denominator for diluted earnings (loss) per share – Weighted Average and Assumed Conversion 86,462,628 92,752,029 Net income (loss) per share: Basic net income (loss) per share $ (0.05 ) $ 0.10 Diluted net income (loss) per share $ (0.05 ) $ 0.10 Income Taxes In December 2019, the FASB issued ASU 2019-12, simplifying the Accounting for Income Taxes (Topic 740) as part of its simplification initiative to reduce the cost and complexity in accounting for income taxes. This guidance is effective for interim and annual reporting periods beginning within 2021. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company utilizes ASC Topic 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. For tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit in the consolidated financial statements. For the six months ended June 30, 2023, the Company recorded an income tax credit of $ 1,293,640 2,514,060 on the Company’s balances sheet. The Company’s in year tax provisions are based on a 21% effective rate for federal and state income taxes in 2023 after accounting for permanent differences between book and taxable income. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the consolidated statements of operations. The Company has received a 2020 Income Tax Audit Letter relating to unpaid insurance provisions in the amount of $ 745,534

INVENTORIES

INVENTORIES	6 Months Ended
INVENTORIES	Jun. 30, 2023
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 4 – INVENTORIES Inventories are stated at the lower of cost or net realizable value, with cost determined by the weighted-average cost method using full absorption costing for manufactured goods. The Company’s inventories are comprised of the following for the periods ended June 30, 2023 and December 31, 2022: SCHEDULE OF INVENTORY Jun 30, 2023 Dec 31, 2022 Raw Materials $ 19,789,995 $ 3,432,215 Work in Process 1,776,067 11,713,338 Finished Goods 12,391,256 3,510,626 Inventory Reserve (2,876,970 ) - Total Inventory $ 31,080,347 $ 18,656,179 The Company purchases raw materials from 3 rd 3,888,374 1,073,578 On August 12, 2022, the Company issued 500,000 1,500,000 On May 19, 2023, the Company issued 7,000,000 8,200,000 On May 23, 2023, the Company issued 2,000,000 2,700,000 During the six-month ending June 30, 2023, the Company applied the average cost to products to all transactions which occurred during this period. The Company also performed a cycle count for the quarter. When comparing inventory receipts and external transactions, the Company determined inventories increased by $ 2,876,970

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
PROPERTY AND EQUIPMENT	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment consist of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT June 30, 2023 Dec. 31, 2022 Machinery and equipment $ 20,873,572 $ 20,449,231 Vehicles 4,441,312 4,441,312 Land 2,018,788 407,691 Buildings 14,483,053 14,483,053 Leasehold improvements 8,140,973 8,140,973 Construction in process 26,239,911 25,692,470 Gross Property & Equipment 76,197,608 73,614,729 Less: accumulated depreciation (11,223,308 ) (9,280,966 ) Property and equipment, net $ 64,974,301 $ 64,333,763 Depreciation expense(s) were $ 1,804,455 1,689,768 26.2 Upgrades to the Jasper facility, purchased in December of 2021, are considered “in process” as the Company plans to complete improvements once a funding source has been secured to purchase raw materials and for working capital for this facility. Capital improvements at the Jasper facility included in CIP represent leasehold improvements and equipment of $ 12.0 The Beaver facility, purchased in December of 2022, will continue to be in “in process” until such time as once a funding source has been secured to purchase raw materials, equipment, permitting costs and for working capital for this facility. Life to date improvements to the Beaver facility include leasehold improvements and equipment of $ 13.7

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
INTANGIBLE ASSETS	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 6 – INTANGIBLE ASSETS The Company records its intangible assets at cost in accordance with Accounting Standards Codification (“ASC”) 350. Finite lived intangible assets are amortized over their estimated useful life using the straight-line method, which is determined by identifying the period over the term of the agreement. On August 9, 2022, the Company entered into a restricted sublicense agreement (collectively with the VRM Sublicense Amendment defined below, the “VRM Sublicense”) with VRM Global Holdings Pty Ltd (“VRM Global”), and its wholly owned subsidiary VRM International PTY LTD (“VRM International,” together with VRM Global, collectively referred to herein together as the “Licensor”). The VRM Sublicense was amended on October 12, 2022 (the “VRM Sublicense Amendment”), to expand collaboration between the Company and Licensor and add the Licensor’s wholly owned subsidiary VRM Biologik Inc. (the “VRM Biologik”), among other things. Pursuant to the VRM Sublicense, the Licensor granted the Company a restricted sub-license, pursuant to which the Licensor will allow the Company to use certain rights and entitlements and provide the Company with certain catalyst ingredients which will allow the Company to manufacture Humisoil® and XLR8® Bio (the “VRM Products”). These products are made using wood materials provided by the Company and the Licensor’s technology and catalyst ingredients to be acquired by the Company from the Licensor or produced by the Company pursuant to the VRM Sublicense. In addition, the VRM Sublicense grants the Company the non-exclusive right to distribute the VRM Products throughout the U.S., the exclusive right to market and distribute these products in packaging of less than one cubic yard in addition to the right to exclusively manufacture the Licensor’s catalyst ingredients in Florida, Washington State and the Caribbean (the “Exclusive Territory”). The Company agreed to sell to Licensor the VRM Products manufactured by the Company in amounts determined in the sole discretion of the Company at an agreed-on price. In addition, Licensor has agreed to assign to the Company rights held by the Licensor to repurchase the VRM Products manufactured by others within the Exclusive Territory and an option to acquire such rights outside such territory. In addition, pursuant to the VRM Sublicense Amendment, the Company acquired from Licensor 10 The Term of the VRM Sublicense is for a period of ten years from October 12, 2022 with the option to renew it for a five-year period. The VRM Sublicense may be terminated by written agreement of the parties, or immediately by the Licensor if the Company amends or alters any of the inputs, outputs, products, marks, materials, media, recipes, or any of the processes as described in any of the manuals provided by Licensor to the Company except as permitted by the VRM Sublicense or appointment of a liquidator, administrator, receiver, receiver and manager, mortgagee in possession or other external controller appointed by virtue of the laws of insolvency or appointed by a creditor, by VRM Global or by the holder of security over the assets of VRM Global or an assignment of VRM Global’s rights pursuant to the VRM Sublicense without the approval of VRM Global. VRM Global may terminate the VRM Sublicense if at any time the Company is in breach of any of the terms or conditions of the VRM Sublicense and it fails to remedy such breach within 30 days of notice from Licensor. In consideration of the grant of the VRM Sublicense, the Company initially issued to the Licensor, 500,000 6,000,000 1,000,000 500,000 7,200,000 3,600,000 1,800,000 500,000 On May 15, 2023 the Company, VRM International, VRM Global and VRM Biologik entered into an amendment to the VRM Sublicense Agreement whereby the Company agreed to issue VRM Global 7,000,000 7,200,000 1,000,000 The Company valued the issuance of 6,000,000 14,400,000 2.40 960,000 In addition, the Company has an exclusive perpetual supply contract for timber used as feedstock for the manufacturing of mulch with a third-party vendor that is amortized at the rate of $ 10,650 73,880 Based on the above, estimated annual other intangible assets amortization expense for the succeeding five years is as follows (in thousands): SCHEDULE OF INTANGIBLE ASSETS AMORTIZATION EXPENSE June 30, 2023 Dec 31, 2022 Useful Life Gross Amount Acc Dep Net Amount Gross Amount Acc Dep Net Amount VRM Licensing Agreement 15 $ 14,400,000 $ 479,980 $ 13,920,020 $ 14,400,000 $ - $ 14,400,000 Supply Contract 10 73,880 5,280 68,600 84,532 10,652 73,880 $ 14,473,880 $ 485,260 $ 13,988,620 $ 853,809 $ 76,617 $ 14,473,880 As of June 30, 2023 the remaining maturities were as follows SCHEDULE OF REMAINING MATURITIES VRM Supply Contract 2023 $ 479,980 $ 5,372 2024 959,960 10,652 2025 959,960 10,652 2026 959,960 10,652 2027 959,960 10,652 2028 and thereafter $ 9,600,200 $ 25,900 Amortization expenses were $ 242,630 2,640 485,260 5,280

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Jun. 30, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following amounts: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES June 30, 2023 Dec. 31, 2022 Category Accounts Payable $ 8,165,741 $ 4,491,100 Accrued Interest - 34,392 Accrued Expenses 466,047 239,528 Total $ 8,631,789 $ 4,765,019 The Company’s increase in accounts payable is related to limited cash available resulting from the conclusion of litigation with the former owner in December 2022.

LEASES

LEASES	6 Months Ended
LEASES	Jun. 30, 2023
Leases
LEASES	NOTE 8 – LEASES Sale/Leaseback The Company reviews long-lived assets, including finite-lived intangible assets and right of use (“ROU”) lease assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. The Company entered into a lease agreement (the “Lease”) with a third-party financing company (the “Lessor”) on August 8, 2022, whereby the Lessor provided the Company with $ 7,500,000 The monthly rental payments due by the Company under the Lease are initially $ 262,125 7,500,000 3.56 SCHEDULE OF LEASE COST Jun 30, 2023 Dec 31, 2022 ROU Liability 10,394,449 10,490,776 Finance Lease 4,324,398 5,730,850 Operational Lease 6,070,052 4,759,926 On July 1, 2019, NSR LLC and Vista Landfill, LLC, a Waste Management Inc. company (“Waste Management”) entered into a Contractor Agreement which was amended on December 3, 2021 (collectively, the “Contractor Agreement”). The Contractor Agreement permits the Company to use two of Waste Management’s sites, one in Apopka, Florida and the other in Winter Garden, Florida, where we collect, store, grind, screen, color, and bag our own top-quality mulches for distribution. The Contractor Agreement requires us to store and grind at our cost and expense an agreed amount of vegetative waste belonging to Waste Management at a certain fixed price Waste Management pays us. We are obligated to provide Waste Management with certain regulatory reports regarding the amounts of materials received and processed at these sites and to comply with all Federal, state and local regulations regarding vegetative waste processing and maintain liability insurance in amounts provided for in the Contractor Agreement. In addition, we pay rent for the use of the use of the sites, a fee for each ton of ground vegetative waste leaving the sites and for our use of the electricity we consume in our operations at these sites. The Contractor Agreement expires on June 30, 2025. Waste Management invoices the Company for rent and utility charges under the Contractor Agreement which are treated as expenses by the Company and NSR LLC invoices Waste Management for processing materials which the NSR LLC performs under the Contractor Agreement and treats such amounts as revenues. As of June 30, 2023, remaining maturities of lease liabilities were as follows: SCHEDULE OF REMAINING MATURITIES OF LEASE LIABILITIES Finance Lease Operating Lease 2023 $ 2,780,590 $ 342,534 2024 $ 3,289,461 668,260 2025 $ - 642,620 2026 $ - 651,560 2027 $ - 661,214 2028 and thereafter $ 1,358,209

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
NOTES PAYABLE	Jun. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 9 – NOTES PAYABLE Notes Payable are summarized as follows: SUMMARY OF NOTES PAYABLE Jun 30, 2023 Dec 31, 2022 Summary of Outstanding Debt Category Real Estate $ 12,551,111 $ 12,704,300 Equipment $ 11,315,315 $ 11,311,148 Jasper Acquisition $ 1,760,776 $ 5,276,354 Other Obligations $ 7,662,656 $ 1,641,779 Related Parties $ 1,500,000 $ 1,500,000 Total Debt Obligation $ 34,789,858 $ 32,433,582 Below is a detailed schedule of the Company’s debt obligations: SCHEDULE OF DEBT OBLIGATIONS Breakdown by Outstanding Note Jun 30, 2023 Dec 31, 2022 Seller note payable bearing interest at 6.0 82,390 9,476,902 December 2028 $ 11,496,811 $ 11,650,000 Various third-party obligations secured by assets the Company acquired subject to this indebtedness to various third-party creditors, bearing interest at a 5 28,887 $ 789,344 $ 1,433,431 SBA Loan bearing interest 8 31,726 (note retired - June 2023) $ - $ 2,896,912 Unsecured note payable to seller on bulk equipment purchase, bearing 4.0 300,000 March 2022 200,000 $ 971,431 $ 952,208 Note payable to a bank, secured by equipment, bearing interest at 2.95 28,698 December 2025 $ 882,091 $ 989,033 Note payable to an equipment financing company bearing interest at 3.95 1,699 July 2025 $ 43,548 $ 48,460 Note payable to an equipment financing company bearing interest at 3.95 7,050 July 2025 $ 205,864 $ 201,042 Note payable to an equipment financing company bearing interest at 3.95 679 July 2025 $ 18,017 $ 19,365 Note payable to an equipment financing company bearing interest at 3.95 8,316 July 2025 $ 224,036 $ 237,151 Note payable to an equipment financing company bearing interest at 3.95 7,034 July 2025 $ 261,489 $ 275,008 Note payable to an equipment financing company bearing interest at 3.95 7,392 January 2026 $ 235,855 $ 256,538 Note payable to an equipment financing company bearing interest at 3.95 5,230 November 2025 $ 157,554 $ 167,729 Note payable to an equipment financing company bearing interest at 3.95 5,201 October 2025 $ 152,048 $ 162,214 Note payable to an equipment financing company bearing interest at 3.95 5,201 September 2025 $ 142,699 $ 152,968 Note payable to an equipment financing company bearing interest at 3.95 679 July 2025 (note amended) $ 18,017 $ 132,952 Note payable to an equipment financing company bearing interest at 3.95 4,662 July 2025 (note amended) $ 125,599 $ 0 Note payable to an equipment financing company bearing interest at 3.95 5,201 July 2025 $ 147,381 $ 157,599 Note payable to the individual seller of the landscaping and recovery services business to NSR LLC bearing interest at 5 5,000 100,000 November 2023 $ 113,225 $ 140,003 Non-interest bearing note payable to an equipment financing company with monthly principal payments of $ 5,842 November 2023 $ 35,970 $ 64,256 Note payable to an equipment financing company bearing interest at 9 3,933 3,993 December 2023 $ 34,660 $ 49,349 Note payable to an equipment financing company bearing interest at 5.94 1,174 March 2028 $ 48,178 $ 63,390 Note payable to an equipment financing company bearing interest at 8 2,410 2,452 December 2023 $ 21,380 $ 30,495 Note payable to an equipment financing company bearing interest at 9 1,861 1,890 December 2023 $ 16,407 $ 23,359 Note payable to an equipment financing company bearing interest at 8 1,808 1,840 December 2023 $ 16,032 $ 22,863 Note payable to an equipment financing company bearing interest at 11 1,692 10,152 August 2023 $ 11,640 $ 20,843 Note payable to an equipment financing company bearing interest at 12 1,749 10,496 July 2023 $ 10,382 $ 19,886 Note payable to an equipment financing company bearing interest at 8 977 Aug-24 $ 11,083 $ 18,236 Note payable to an equipment financing company bearing interest at 8 932 Sep-24 $ 101,450 $ 18,236 Note payable to an equipment financing company bearing interest at 8 766 Aug-24 $ 8,649 $ 14,514 Note payable to an equipment financing company bearing interest at 8 751 765 January 2024 $ 7,367 $ 10,175 Note payable to an equipment financing company bearing interest at 10.64 1,060 Feb-27 $ 30,208 $ 42,656 Note payable to an individual bearing interest at 12 5,000 February 2023 $ 500,000 $ 500,000 Note payable to an individual bearing interest at 12 10,000 Dec 2023 $ 1,000,000 $ 1,000,000 Note payable to an equipment financing company bearing interest at 11.45 18,121 Mar-27 $ 672,214 $ 729,954 Note payable to an equipment financing company bearing interest at 11.45 11,312 Mar-27 $ 419,625 $ 455,668 Note payable to an equipment financing company bearing interest at 12.45 7,762 Apr-27 $ 282,776 $ 311,037 Note payable to an equipment financing company bearing interest at 12.13 2,610 Apr-27 $ 95,645 $ 105,273 Note payable to an equipment financing company bearing interest at 12.00 812 Jun-28 $ 36,517 $ 39,129 Note payable to an equipment financing company bearing interest at 10.59 7,067 Jun-28 $ 328,116 $ 352,562 Note payable to an equipment financing company bearing interest at 10.20 4,359 Apr-27 $ 165,250 $ 182,586 Note payable to an equipment financing company bearing interest at 11.86 2,588 May-25 $ 55,064 $ 65,101 Note payable to an equipment financing company bearing interest at 3.61 7,907 Apr-27 $ 339,230 $ 380,264 Note payable to an equipment financing company bearing interest at 3.61 6,937 Apr-27 $ 297,606 $ 333,606 Note payable to an equipment financing company bearing interest at 3.49 7,118 Apr-27 $ 306,045 $ 343,157 Note payable to an equipment financing company bearing interest at 7.70 2,416 May-27 $ 99,536 $ 108,319 Note payable to an equipment financing company bearing interest at 6.99 14,056 Jun-27 $ 618,608 $ 649,896 Note payable to an equipment financing company bearing interest at 6.99 2,307 Jun-27 $ 101,523 $ 106,658 Note payable to an equipment financing company bearing interest at 6.99 1,468 Jun-27 $ 64,583 $ 67,848 Note payable to an equipment financing company bearing interest at 6.99 2,780 Jun-27 $ 122,328 $ 128,513 Note payable to a financing company bearing interest at 78 8,719 6/1/2023 (note retired) $ - $ 143,257 Note payable to a financing company bearing interest at 100 5,346 3/1/2023 (note retired) $ - $ 43,777 Note payable to a financing company bearing interest at 117 3,000 3/1/2023 (note retired) $ - $ 28,927 Note payable to an equipment financing company bearing interest at 6.99 5,064 Sep-27 $ 237,125 $ 240,827 Note payable to an equipment financing company bearing interest at 8.3 6,474 Oct-27 $ 295,408 $ 304,244 Note payable to an equipment financing company bearing interest at 8.3 6,474 Oct-27 $ 295,408 $ 304,244 Note payable to an equipment financing company bearing interest at 10.6 3,618 Dec-27 $ 163,655 $ 165,809 Note payable to an equipment financing company bearing interest at 10.6 3,836 12/1/2027 $ 162,126 $ 175,831 Note payable to an equipment financing company bearing interest at 3.4 12,767 Nov-24 $ 211,519 $ 271,826 Note payable for real estate bearing interest at 8.0 7,029 1,054,300 Aug-25 $ 1,054,300 $ 1,054,300 Note payable to an equipment financing company bearing interest at 7.5 11,850 Sep-28 $ 607,523 $ 654,943 Note payable to an equipment financing company bearing interest at 7.5 2,689 Sep-28 $ 137,842 $ 148,601 Note payable to an equipment financing company bearing interest at 7.5 830 Sep-28 $ 42,540 $ 45,861 Note payable to an equipment financing company bearing interest at 8.0 12,135 Nov-28 $ 630,658 $ 677,231 Note payable to an equipment financing company bearing interest at 8.0 10,967 Nov-28 $ 569,999 $ 612,092 Note payable to an equipment financing company bearing interest at 10.0 2,032 Sep-24 $ 49,261 $ 40,690 Note payable to an equipment financing company bearing interest at 10.0 2,482 Sep-24 $ 28,485 $ 49,711 Note payable to an equipment financing company bearing interest at 7.5 1,220 Sep-27 $ 44,019 $ 59,220 Note payable to a 1.49 850,000 9,333 6/1/2023 (note retired) $ - $ 185,815 Convertible Note bearing interest only payments of 10 9,167 $ 1,100,000 $ 1,100,000 Note payable to a 1.49 850,000 14,530 5/29/2023 (note retired) $ - $ 0 Note payable to a 1.41 850,000 18,498 Apr-24 $ 645,582.85 $ 0 Note payable to a 1.49 500,000 26,250 Aug-23 $ 92,593.69 $ 0 Note payable to a 1.40 300,000 26,250 6/13/2023 (note retired) $ - $ 0 Note payable to a 1.40 350,000 30,625 6/13/2023 (note retired) $ - $ 0 Note payable to an equipment financing company bearing interest at 10.59 3,835 Feb-28 $ 173,547 $ 0 Note payable to an equipment financing company bearing interest at 9.89 7,549 Jan-28 $ 346,964 $ 0 Note payable to an equipment financing company bearing interest at 9.89 7,549 Jan-28 $ 346,964 $ 0 Note payable to an equipment financing company bearing interest at 7.04 92,632 Apr-24 $ 926,324 $ 0 Note payable to a 1.49 150,000 2,502 Jul-23 $ 1,669 $ 0 Note payable to a 1.49 150,000 2,502 Jul-23 $ 1,669 $ 0 Note payable to a 1.49 330,000 9,893 6/1/2023 (originated and repaid in same qtr) $ - $ 0 Note payable to a 1.47 1,000,000 14,790 Nov-23 $ 931,592 $ 0 Note payable to a 1.49 1,000,000 17,845 Oct-23 $ 1,000,000 $ 0 Note payable to a 1.49 500,000 10,707 Oct-23 $ 500,000 $ 0 Note payable to a 1.49 500,000 9,369 Oct-23 $ 500,000 $ 0 Note payable to a 1.49 250,000 5,071 Oct-23 $ 250,000 $ 0 Convertible Note bearing interest only payments of 12 192,000 $ 1,600,000 $ 0 Total notes payable to unrelated parties $ 34,789,858 $ 32,433,582 Short-term portion of notes payable $ 10,097,581 $ 8,212,178 Long-term portion of notes payable $ 24,692,277 $ 24,221,403 The schedule of future maturities on the above notes are as follows: SCHEDULE OF FUTURE MATURITIES Year June 2023 Dec 2022 2023 $ 10,972,238 $ 5,074,985 2024 3,973,817 3,533,458 2025 4,461,942 3,319,147 2026 2,769,548 2,717,453 2027 2,170,065 4,918,006 2028 & after 10,442,248 12,870,553 Note Payable - Related Parties For the six months ended June 30, 2023 and July 2, 2022, the Company borrowed $ 1,500,000 500,000 12% one year Note Payable – Debt Restructure The Company restructure several equipment loans during the three-month ending June 30, 2023. The restructuring did not affect the term of the loan but allowed the Company to forgo monthly payments for a period of 30 to 90 days without recourse. Convertible Notes On November 8, 2022, we issued to a private investor a convertible note in the amount of $ 1,100,000 10 0.50 On May 5, 2023, we issued to a private investor a convertible note in the amount of $ 1,200,000 12 0.50 1,600,000 12 0.50

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
STOCKHOLDERS’ EQUITY	Jun. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	Note 10 - STOCKHOLDERS’ EQUITY Preferred Stock On December 31, 2019, the Company’s Board of Directors adopted articles of incorporation in the state of Delaware authorizing, without further vote or action by the stockholders, to create out of the unissued shares of the Company’s common stock, $ 0.0001 5,000,000 100 90 Common Stock As of June 30, 2023, and December 31, 2022, the Company had 245,000,000 0.0001 84,360,892 74,631,742 Equity Transactions During the Period The following issuances of common stock affected the Company’s Stockholders’ Equity: Three months ending March 31, 2023 On January 1, 2023, we issued 250,000 1.00 250,000 On January 1, 2023, we issued 1,603 10,003 On January 1, 2023, we issued 1,603 10,003 On January 1, 2023, we issued 1,603 10,003 On January 4, 2023, we issued 250,000 1.00 250,000 On January 30, 2023, we issued 13,181 1.32 On March 2, 2023, we issued 4,538 9,167 On March 8, 2023, we issued 75,000 1.00 75,000 On March 8, 2023, we issued 100,000 1.00 100,000 On March 21, 2023, we issued 33 0 On March 21, 2023, we issued 33 0 On March 21, 2023, we issued 33 0 On March 31, 2023, we issued 50,000 5 Three months ending June 30, 2023 On May 16, 2023, we issued 127,457 63,728.50 On May 19, 2023, we issued 7,000,000 8,820,000 On May 23, 2023, we issued 2,000,000 2,700,000 On May 30, 2023, we issued 27,000 0 On May 30, 2023, we issued 27,000 0 On June 23, 2023, we issued 50,000 1.00 50,000 Convertible Notes On November 8, 2022, we issued to a private investor a convertible note in the amount of $ 1,100,000 10 0.50 On May 5, 2023, we issued to a private investor a convertible note in the amount of $ 1,200,000 12 0.50 1,600,000 12 0.50 Warrants On October 5, 2022, we issued to a service provider a warrant to purchase up to 2,000,000 1.00 1,650,000 On December 13, 2022, we issued to a private investor a warrant to purchase up to 25,000 25,000 On December 13, 2022, we issued to a private investor a warrant to purchase up to 50,000 50,000 On December 22, 2022, we issued to a private investor a warrant to purchase up to 50,000 50,000 On December 22, 2022, we issued to a private investor a warrant to purchase up to 35,000 35,000 On December 22, 2022, we issued to a private investor a warrant to purchase up to 25,000 25,000

ACQUISITIONS

ACQUISITIONS	6 Months Ended
ACQUISITIONS	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	NOTE 11 – ACQUISITIONS Mulch Manufacturing, Inc. Acquisition On January 31, 2020, the Company entered into a Business Combination Agreement (the “Mulch Acquisition”) with Mulch Maufaturing, Inc (“MM”) and its sole shareholder, Ralph Spencer (“Spencer”) (collectively the “MM Parties”), pursuant to which the Company acquired all of the shares of MM. Upon closing, MM became a wholly owned subsidiary of SGTM. Pursuant to the Mulch Acquisition, at the effective time of the acquisition: ● All of MM’s outstanding common stock was exchanged for an aggregate of 40,000,000 ● One million shares previously issued to the MM shareholder in connection with the sale of equipment by MM to NSR LLC in November 2019 were cancelled. ● There were specific excluded assets that were retained by Spencer and treated as transferred to Spencer prior to the acquisition consisting of cash, real estate, and certain vehicles and equipment. Spencer agreed to allow the Company to use some of the real estate rent-free until January 31, 2022, at which time the Company has the option of either leasing or purchasing it at the fair market value (see Note 12). The Company has estimated the value of the rent abatement and included it as an ROU asset, as noted below, in the amount of $ 817,503 ● All of the existing MM notes, notes, accounts receivable, and inventory at the date of the Mulch Acquisition are included in the acquisition and the Company has immediate possession of them by its ownership of MM. However, the 40 14 The Company accounted for these transactions in accordance with the acquisition method of accounting for business combinations. An independent appraisal, made in February 2020, determined the fair market value of MM’s property and equipment to be $ 17,228,295 0.15 Day Dreamer Productions LLC Acquisition The Company entered into an agreement to acquire 100% 200,000 Jasper Sawmill Acquisition Jasper, Florida 7.5 2.2 9.8 Beaver Sawmill Acquisition Beaver, Washington 400,000 shares of common stock $ 8.05 per share or $ 3,220,000 . The Company recorded the value of the building assets at $ 9.24 3,220,000 to $ 3,696,000 . The Company purchased the land assets on March 16, 2022, through cash proceeds totaling $ 1,025,475 . The acquisition of the facility is characterized as a distressed sale resulting from global economic situations caused by COVID-19. The Company had the facility appraised and was provided a “as is” property valuation of $ 20,039,580 , versus purchase price of $ 4,721,475 . The Company recorded a bargain purchase gain of $ 15,318,105 across 2 fiscal years, ending January 2,2022 and December 31, 2022, due to the timing of the transactions. The Beaver facility is approximately 100,000 acres. The facility will be capable of producing 100+ million board feet of lumber per year once retrofitted for production. The planned operations at the Beaver Washington facility is earmarked to begin at the close of 2023 allowing the Company launch our operations on the West Coast which will increase our lumber, mulch, and soil/fertilizer distribution to the west coast of the United States. The mill is located in a federally approved Economic Opportunity Zone and it is eligible for certain tax credits. Our ownership and operation of the mill is supported by the nearby municipal and state governments.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES Inventory Purchases VRM Biologik On August 9, 2022, the Company entered into a restricted sublicense agreement (collectively with the VRM Sublicense Amendment defined below, the “VRM Sublicense”) with a soil technology company, VRM Global Holdings Pty Ltd (“VRM Global”), and its wholly owned subsidiary VRM International PTY LTD (“VRM International,” together with VRM Global, collectively referred to herein together as the “Licensor”). The VRM Sublicense was amended on October 12, 2022 (the “VRM Sublicense Amendment”), to expand collaboration between the Company and Licensor and add the Licensor’s wholly owned subsidiary VRM Biologik Inc. (the “VRM Biologik”), among other things. Pursuant to the VRM Sublicense, the Licensor granted the Company a restricted sub-license, pursuant to which the Licensor will allow the Company to use certain rights and entitlements and provide the Company with certain catalyst ingredients which will allow the Company to manufacture Humisoil® and XLR8® Bio (the “VRM Products”). These products are made using wood materials provided by the Company and the Licensor’s technology and catalyst ingredients to be acquired by the Company from the Licensor or produced by the Company pursuant to the VRM Sublicense. In addition, the VRM Sublicense grants the Company the non-exclusive right to distribute the VRM Products throughout the U.S., the exclusive right to market and distribute these products in packaging of less than one cubic yard in addition to the right to exclusively manufacture the Licensor’s catalyst ingredients in Florida, Washington State and the Caribbean (the “Exclusive Territory”). The Company agreed to sell to Licensor the VRM Products manufactured by the Company in amounts determined in the sole discretion of the Company at an agreed-on price. In addition, Licensor has agreed to assign to the Company rights held by the Licensor to repurchase the VRM Products manufactured by others within the Exclusive Territory and an option to acquire such rights outside such territory. In addition, pursuant to the VRM Sublicense Amendment, the Company acquired from Licensor 10 The Term of the VRM Sublicense is for a period of ten years from October 12, 2022 with the option to renew it for a five-year period. The VRM Sublicense may be terminated by written agreement of the parties, or immediately by the Licensor if the Company amends or alters any of the inputs, outputs, products, marks, materials, media, recipes, or any of the processes as described in any of the manuals provided by Licensor to the Company except as permitted by the VRM Sublicense or appointment of a liquidator, administrator, receiver, receiver and manager, mortgagee in possession or other external controller appointed by virtue of the laws of insolvency or appointed by a creditor, by VRM Global or by the holder of security over the assets of VRM Global or an assignment of VRM Global’s rights pursuant to the VRM Sublicense without the approval of VRM Global. VRM Global may terminate the VRM Sublicense if at any time the Company is in breach of any of the terms or conditions of the VRM Sublicense and it fails to remedy such breach within 30 days of notice from Licensor. In consideration of the grant of the VRM Sublicense, the Company initially issued to the Licensor, 500,000 6,000,000 1,000,000 500,000 7,200,000 3,600,000 1,800,000 500,000 On May 15, 2023 the Company, VRM International, VRM Global and VRM Biologik entered into an amendment to the VRM Sublicense Agreement whereby the Company agreed to issue VRM Global 7,000,000 7,200,000 1,000,000 New Earth Technologies PTE, LTD On May 17, 2023 (the “New Earth Effective Date”), the Company entered into a product purchase agreement (the “Product Purchase Agreement”) with New Earth Technologies PTE, LTD (“New Earth”), whereby the Company purchased 1,565,520 4 2,000,000 5,000,000 83,333 Legal Claims Ralph Spencer Litigation First Complaint and Settlement. On March 25, 2021, the Company filed a civil complaint (the “First Complaint”) in Florida’s Ninth Judicial Circuit Court in Orange County, Florida against Ralph Spencer (“Spencer”), the former owner and CEO of Mulch Manufacturing, Inc., alleging certain tortious interference with the Company’s business operations and dealings. On April 1, 2021, the Company was granted an Emergency Temporary Injunction by the Court enjoining Mr. Spencer from, among other things, further attempts to interfere with the Company’s business operations. On August 16, 2021, the parties entered into a Settlement Agreement and Mutual Release (the “Settlement Agreement”), wherein, among other provisions, all outstanding debt was extinguished. The Company recognized a $ 17,484,728 The Company also agreed to pay Spencer $ 25,650,000 (a) Issuing Spencer a promissory note in the amount of $ 10,650,000 6% (b) Paying Spencer a total of $ 15,000,000 40,000,000 3,300,000 8,797,800 487,500 th 1,300,091.67 On October 11, 2021, the First Complaint was voluntarily dismissed with prejudice as provided for in the Settlement Agreement. Second Complaint On April 19, 2022, the Company together with its wholly owned subsidiary Mulch Manufacturing, Inc., (referred to together as the “Plaintiffs”) filed a civil complaint in Florida’s Ninth Judicial Circuit Court in Orange County, Florida Case No. 2022-CA-003280-O (the “Second Complaint”) against Spencer alleging that (i) Spencer breached the Settlement Agreement by disclosing confidential settlement terms to third parties and violating the non-disparagement provisions by repeatedly disparaging and defaming Anthony Raynor, Tami Raynor, and other officers, agents, and employees of the Plaintiffs, (ii) that Spencer engaged in certain tortious interference with the Company’s advantageous business relationships, and (iii) that Spencer engaged in a systematic campaign to defame, disparage and spread false statements about the Company and its employees, agents and representatives, including family members of Company employees. On December 13, 2022 (the “Effective Date”), the Plaintiffs, Tami Raynor and Anthony Raynor (collectively, “Raynor”), and Ralph Spencer (“Spencer”), by and through his attorney-in-fact Christie Spencer and his court-appointed attorney, Christine J. Lomas, and Christie Spencer, as Ralph Spencer’s attorney-in-fact (together with Spencer, the “Spencer Parties”) ( hereafter “the “Parties” or a “Party”), entered into a Settlement Agreement, (hereafter the “December 2022 Settlement Agreement”), in relation to the Second Complain (the “Business Court Litigation”). As a complete settlement of the dispute that is the subject of the Business Court Litigation, the Parties agreed to the following material terms as provided for in the December 2022 Settlement Agreement: Terms Regarding Promissory Note, Mortgage, and Deed to Secure Debt. Within five days of the Effective Date, Spencer and RJ Enterprises of Florida, LLC (“RJ Enterprises”) agreed to convey certain real estate located in Nassau County, Florida (the “RJ Parcels”) to the Company’s wholly owned subsidiary Mulch Manufacturing, Inc. (“Mulch Manufacturing”) free and clear from any and all interests, mortgages, liens, encumbrances, and clouds on the title, including a $ 200,000 2.93 14.9 200,000 In addition, Spencer agreed to release the real property located at 108 Copeland Street, Jacksonville, Florida 32204 (the “Copeland Parcel”) from the mortgage securing a debt in the original principal amount of $ 10,650,000 11,500,000 850,000 Terms Regarding Common Stock of the Company. According to the terms of the December 2022 Settlement Agreement, the Company agreed with Spencer to redeem 22,101,556 1,000,000 The December 2022 Settlement Agreement also provides that the Company shall pay Spencer an aggregate of $ 1,500,000 500,000 22,101,556 Finally, the December 2022 Settlement Agreement provides that the Parties will execute and file a joint stipulation in Business Court Litigation that provides in the event Ralph Spencer and Christie Spencer fail to comply with certain non-harassment obligations provided for in the December 2022 Settlement Agreement, then the unpaid balance of the Additional Amounts will be paid into the registry of the court or an agreed-upon third party as they become due to be held in escrow and released upon agreement or as directed by an order of the court.

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	6 Months Ended
CONCENTRATION OF CREDIT RISK	Jun. 30, 2023
Risks and Uncertainties [Abstract]
CONCENTRATION OF CREDIT RISK	NOTE 13 – CONCENTRATION OF CREDIT RISK Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 For the six months ended June 30, 2023, one customer accounted for 17%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Litigation The Company is party to certain legal proceedings from time to time incidental to the conduct of its business (including the matters described below). The Company recognizes liabilities for any contingency that is probable of occurrence and reasonably estimable. The Company continually assesses the likelihood of adverse judgments or outcomes in such matters, as well as potential ranges of possible losses (taking into consideration any insurance recoveries), based on a careful analysis of each matter with the assistance of outside legal counsel and, if applicable, other experts. Such matters included an action against one of the Company’s subsidiaries for settlement of outstanding legal fees relating to an unsuccessful transactions. Based on available information to date, the Company estimates that a resolution of these matters would result in a probable loss of at least $ 391,137 Given the uncertainty inherent in litigation and investigations, the Company does not believe it is possible to develop estimates of reasonably possible losses (or a range of possible losses) in excess of current accruals for such matters. The nature of legal proceedings is such that the Company cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on our consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs. However, based on information available to the Company’s management to date, the Company’s management does not expect that the outcome of any matter pending against the Company is likely to have a materially adverse effect on the Company’s consolidated financial position, results of operations, cash flows or liquidity.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation These unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and include all adjustments necessary for the fair presentation of the Company’s financial position for the periods presented.
Principles of Consolidation	Principles of Consolidation The unaudited consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates In preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the dates of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include, but are not limited to, revenue recognition, the allowance for bad debt, useful life of fixed assets, income taxes and unrecognized tax benefits, valuation allowance for deferred tax assets, and assumptions used in assessing impairment of long-lived assets. Actual results could differ from those estimates. Critical Accounting Estimates In order to prepare our financial statements in accordance with GAAP, we make estimates and assumptions that affect the amounts reported in our financial statements and accompanying notes. Such estimates are based upon management’s current judgments, which are normally based on knowledge and experience regarding past and current events and assumptions about future events. Certain estimates are particularly sensitive due to their significance to the financial statements and the possibility that future events may be significantly different from our expectations. While there are several accounting policies affecting our financial statements, we have identified the following critical accounting estimates that require us to make the most subjective judgments in order to fairly present our consolidated financial statements. Inventory Summary: Product inventories are recorded at the lower of actual cost or fair market value. The Company accounted for intercompany sales between NSR to MMI at the lower of cost or fair market value. NSR shipped 4,106 full truckloads to MMI during 2022. The fair market value of $1,095 for this material is based upon the total amount of wood purchased by MMI in 2022 divided by the total quantity of wood received. The cost value to recognize this inventory in the intercompany sale was $861 per load and the Company applied a 10% intercompany markup on this transaction bringing the value per load to $967 per load During the year, we perform monthly periodic cycle counts and write off excess or obsolete inventory as needed for each location. During 2022, inventories related to the production of a new segment were not recorded from January through September of 2023 resulting in a reduction of operating profit. Specifically, monthly “yard inventory” was not included in cycle counts. As a result, the inventory has been understated and these understated amounts were charged directly to the Income Statement (without reconciliation). This process was identified and corrected as part of the Company’s restated financial results for the nine month period ended October 1, 2022. As part of the year end process the plant managers were directed to count “yard inventory” and include them in physical counts. This activity has resulted in a change in management’s estimate for physical inventory. Judgments and Uncertainties: Significant judgment is required to estimate the fair market value of our inventory as it requires assumptions and projections to be made based off labor and overheads required for manufacturing of bulk and bagged product. Additionally, timber purchases may vary by “track” of land and the output of these purchases can yield different inputs which in turn impacts quantities of mulch, lumber and soil outputs. We monitor our inventory levels and manufacturing consumption by location to ensure cycle counts align with purchases, burn rates, etc., and record adjustments to inventory levels when inventory counts are out of balance with expected results (beginning inventory + purchases – sales = ending inventory, as compared to, monthly inventory cycle counts). Sensitivity of Estimates to Change: As noted above, the “track” of land and output of these purchases yield different qualities which in turn impacts quantities of mulch, lumber and soil outputs and are sensitive to what is received from log vendor(s). The accounting estimates the Company believes to be most sensitive due to their significance to the financial statements and the possibility that future events may be significantly different from the Company’s expectations in inventory. The Company made a change in management estimate for the accounting for yard inventory in the 3 rd rd Acquisitions Summary: From time to time, we enter into strategic acquisitions in an effort to better service existing customers and to attract new customers. We account for acquired businesses using the acquisition method of accounting under ASC 805, which requires the assets acquired and liabilities assumed be recorded at date of acquisition at their respective fair values. In some instances, Under ASC 805-50-30 the gain or loss on a business combination should be recognized and measured as the difference between the fair value of the assets acquired and the fair value of the liabilities assumed, minus the fair value of any non-controlling interests in the acquired business. This gain or loss is then recognized in the financial statements of the acquiring entity and considered a bargain purchase gain as one time realization for the sale. The Company has acquired assets under distressed conditions resulting in bargain purchase gains. In accordance with ASC 805-50-30, the results of the acquisitions we have completed have valued the acquired assets at “certified appraised value” which have been reflected in our financial statements, thereafter. Judgments and Uncertainties: The Company performs annual impairment analysis to ensure the appraised value is aligned with the certified appraised value utilizing projected revenue and operating profit projections of these facilities. Additional leasehold improvements may be required to optimize the performance of these facilities. Sensitivity of Estimates to Change: On January 31, 2020, the Company completed the Mulch Acquisition. On December 30, 2021 the Company completed the acquisition of DDP. On December 31, 2021 the Company acquired equipment from the Beaver Washington facility and acquired the accompanying land on March 18, 2022. On December 31, 2021 the Company acquired equipment for the Jasper, Florida facility. Each of these acquisitions were accounted for under ASC 805. See “Note 11 – Acquisitions.” Estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired. We believe the estimates applied to be based on reasonable assumptions, but which are inherently uncertain. As a result, actual results may differ from the assumptions and judgments used to determine the fair values of the assets acquired, which could result in impairment losses in the future. Changes in business conditions may also require future adjustments to the useful lives of assets acquired. If we determine that the useful lives of assets acquired are shorter than we had originally estimated, the rate of amortization may be accelerated. Goodwill Summary: Goodwill represents the acquired fair value of a business in excess of the fair values of tangible and identified intangible assets acquired and liabilities assumed. We test goodwill on an annual basis as part of our year end processes and additionally if an event occurs or circumstances change that would indicate the carrying amount may be impaired. The goodwill impairment test requires us to estimate and compare the fair value of a reporting unit to its carrying amount, including goodwill. If the fair value exceeds the carrying amount, the goodwill is not considered impaired. To the extent a reporting unit’s carrying amount exceeds its fair value, the reporting unit’s goodwill is deemed impaired, and an impairment charge is recognized based on the excess of a reporting unit’s carrying amount over its fair value. Judgments and Uncertainties: Significant judgment is required to determine whether impairment indicators exist and to estimate the fair value of our reporting units. Estimating the fair value of reporting units using the discounted cash flow model requires us to make assumptions and projections of revenue growth rates, gross margins, SG&A, capital expenditures, working capital, depreciation, terminal values, and weighted average cost of capital, among other factors. The assumptions used to estimate fair value consider historical trends, macroeconomic conditions, and projections consistent with our operating strategy. Changes in these estimates could have a significant effect on whether or not an impairment charge is recorded and the magnitude of such a charge. Adverse market or economic events could result in impairment charges in future periods. Sensitivity of Estimates to Change: During the fourth quarter of the 2022 Fiscal Year, we performed our annual quantitative assessment of goodwill. No goodwill impairment charge was recorded as a result of the testing and the estimated fair value of each of our reporting units substantially exceeded its carrying value.
Revenue	Revenue The Company’s revenues are derived from two major types of services to clients: landscape recovery services and the manufacturing and sale of mulch, lumber and soil products. The Company recognizes revenue when its performance obligations are satisfied. With respect to landscape recovery services, its performance obligation is satisfied upon the completion of the landscape services for its customers. With respect to the manufacturing and selling of mulch, lumber and soil products, its performance obligation is satisfied upon delivery to its customers and/or Customer pickup on site. Services are provided for cash or on credit terms. These credit terms, which are established in accordance with local and industry practices, require payment generally within 30 to 45 days day(s) of performance. The Company estimates and reserves for its bad debt exposure based on its experience with past due accounts and collectability, the aging of accounts receivable and its analysis of customer data.
Cash	Cash The Company considers all highly liquid short-term instruments that are purchased with an original maturity of six months or less to be cash equivalents. The Company had limited cash and cash equivalents as of June 30, 2023 and December 31, 2022.
Account Receivable	Account Receivable The Company periodically assesses its accounts receivable for collectability on a specific identification basis. If collectability of an account becomes unlikely, an allowance is recorded for that doubtful account. The Company maintained its allowance for doubtful accounts as of June 30, 2023, in the amount of $ 180,000
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value, with cost determined by the weighted-average cost method using full absorption costing for manufactured goods. The Company is vertically integrated, as such, sales from NSR to MMI, are recorded at the lower of cost or net realizable value. Intercompany sales are eliminated in consolidations.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Expenditures that enhance the useful lives of the assets are capitalized and depreciated. Depreciation is computed using the straight-line method over the estimated useful lives of the related capitalized assets. Machinery and equipment is generally depreciated over 7 years While we believe that our reported disclosures comply with generally accepted accounting principles in the United States (“U.S. GAAP”), in alignment with ASC 360-10-50-1, we provide for your reference the requested information: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES Asset Class Useful Life Machinery & equipment 7 Office equipment 5 7 Leasehold improvement 10 15 Autos and trucks 5 Buildings 39.5 Land Infinite CIP until placed in service
Impairment of Long-Lived Assets and Right of Use Assets	Impairment of Long-Lived Assets and Right of Use Assets The Company reviews long-lived assets, including finite-lived intangible assets and right of use (“ROU”) lease assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The recoverability of these assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then these assets are written down first, followed by other long-lived assets of the operation to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets.
Long-Term Investments and Related Accounting Policy	Long-Term Investments and Related Accounting Policy The Company has 0.39 1,004,838
Intangible Assets	Intangible Assets The Company records its intangible assets at cost in accordance with Accounting Standards Codification (“ASC”) 350. Finite lived intangible assets are amortized over their estimated useful life using the straight-line method, which is determined by identifying the period over the term of the agreement. During the six months ended June 30, 2023 and July 2, 2022, the Company performed valuation and impairment testing and did not record a loss on impairment. Additional information relating to the treatment of Intangible Assets is reflected in Note 6.
Goodwill	Goodwill Goodwill represents the excess of the purchase price of the acquired business over the estimated fair value of the identifiable net assets acquired. Goodwill is not amortized but is tested for impairment at least annually at year end, at the reporting unit level or more frequently if events or changes in circumstances indicate that the asset might be impaired. Goodwill is tested for impairment at the reporting level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. The fair values of the reporting units are estimated using market and discounted cash flow approaches. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The discounted cash flow approach uses expected future operating results. Failure to achieve these expected results may cause a future impairment of goodwill at the reporting unit. No impairment of goodwill was recorded by the Company for the six months ended June 30, 2023, and July 2, 2022.
Lease	Lease In 2020, the Company adopted ASC Topic 842, Leases, or ASC 842, using the modified retrospective transition method with a cumulative effect adjustment to be accumulated deficit as of January 1, 2019, and accordingly, modified its policy on accounting for leases as stated below. As described under “Recently Adopted Accounting Pronouncements,” below, the primary impact of adopting ASC 842 for the Company was the recognition in the consolidated balance sheet of certain lease-related assets and liabilities for operating and financing leases with terms longer than 12 months. The Company elected to use the short-term exception and does not record assets/liabilities for short term leases as of June 30, 2023, and December 31, 2022. The Company’s leases primarily consist of facility leases which are classified as operating leases. The Company assesses whether an arrangement contains a lease at inception. The Company recognizes a lease liability to make contractual payments under all leases with terms greater than twelve months and a corresponding right-of-use asset, representing its right to use the underlying asset for the lease term. The lease liability is initially measured at the present value of the lease payments over the lease term using the collateralized incremental borrowing rate since the implicit rate is unknown. Options to extend or terminate a lease are included in the lease term when it is reasonably certain that the Company will exercise such an option. The right-of-use asset is initially measured as the contractual lease liability plus any initial direct costs and prepaid lease payments made, less any lease incentives. Lease expense is recognized on a straight-line basis over the lease term. Leased right-of-use assets are subject to impairment testing as a long-lived asset at the asset-group level. The Company monitors its long-lived assets for indicators of impairment. As the Company’s leased right-of-use assets primarily relate to facility leases , early abandonment of all or part of facility as part of a restructuring plan is typically an indicator of impairment. If impairment indicators are present, the Company tests whether the carrying amount of the leased right-of-use asset is recoverable including consideration of sublease income, and if not recoverable, measures impairment loss for the right-of-use asset or asset group.
Advertising and Marketing Costs	Advertising and Marketing Costs The Company expenses advertising and marketing costs as they are incurred. Advertising and marketing expenses were $ 768,536 113,924
Fair Value Measurements	Fair Value Measurements ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement. The Company’s has immaterial financial assets and liabilities carried at fair value as of June 30, 2023.
Net Income (Loss) per Common Share	Net Income (Loss) per Common Share Basic net income (loss) per common share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share includes the effect of Common Stock equivalents (stock options, unvested restricted stock, and warrants) when, under either the treasury or if-converted method, such inclusion in the computation would be dilutive. SCHEDULE OF NET INCOME (LOSS) PER SHARE June 30, 2023 Dec 31, 2022 period ending Jun 30, 2023 Dec 31, 2022 Numerator for basic and diluted earnings (loss) per share: Net income (loss) $ (3,907,244 ) $ 8,901,214 Denominator for basic earnings (loss) per share – Weighted Average Shares Outstanding 79,227,628 88,902,029 Stock Warrants 1,835,000 1,650,000 Convertible notes 5,400,000 2,200,000 Denominator for diluted earnings (loss) per share – Weighted Average and Assumed Conversion 86,462,628 92,752,029 Net income (loss) per share: Basic net income (loss) per share $ (0.05 ) $ 0.10 Diluted net income (loss) per share $ (0.05 ) $ 0.10
Income Taxes	Income Taxes In December 2019, the FASB issued ASU 2019-12, simplifying the Accounting for Income Taxes (Topic 740) as part of its simplification initiative to reduce the cost and complexity in accounting for income taxes. This guidance is effective for interim and annual reporting periods beginning within 2021. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company utilizes ASC Topic 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. For tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit in the consolidated financial statements. For the six months ended June 30, 2023, the Company recorded an income tax credit of $ 1,293,640 2,514,060 on the Company’s balances sheet. The Company’s in year tax provisions are based on a 21% effective rate for federal and state income taxes in 2023 after accounting for permanent differences between book and taxable income. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the consolidated statements of operations. The Company has received a 2020 Income Tax Audit Letter relating to unpaid insurance provisions in the amount of $ 745,534

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Jun. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES Asset Class Useful Life Machinery & equipment 7 Office equipment 5 7 Leasehold improvement 10 15 Autos and trucks 5 Buildings 39.5 Land Infinite CIP until placed in service
SCHEDULE OF NET INCOME (LOSS) PER SHARE	SCHEDULE OF NET INCOME (LOSS) PER SHARE June 30, 2023 Dec 31, 2022 period ending Jun 30, 2023 Dec 31, 2022 Numerator for basic and diluted earnings (loss) per share: Net income (loss) $ (3,907,244 ) $ 8,901,214 Denominator for basic earnings (loss) per share – Weighted Average Shares Outstanding 79,227,628 88,902,029 Stock Warrants 1,835,000 1,650,000 Convertible notes 5,400,000 2,200,000 Denominator for diluted earnings (loss) per share – Weighted Average and Assumed Conversion 86,462,628 92,752,029 Net income (loss) per share: Basic net income (loss) per share $ (0.05 ) $ 0.10 Diluted net income (loss) per share $ (0.05 ) $ 0.10

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
INVENTORIES (Tables)	Jun. 30, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	SCHEDULE OF INVENTORY Jun 30, 2023 Dec 31, 2022 Raw Materials $ 19,789,995 $ 3,432,215 Work in Process 1,776,067 11,713,338 Finished Goods 12,391,256 3,510,626 Inventory Reserve (2,876,970 ) - Total Inventory $ 31,080,347 $ 18,656,179

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT	Property and equipment consist of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT June 30, 2023 Dec. 31, 2022 Machinery and equipment $ 20,873,572 $ 20,449,231 Vehicles 4,441,312 4,441,312 Land 2,018,788 407,691 Buildings 14,483,053 14,483,053 Leasehold improvements 8,140,973 8,140,973 Construction in process 26,239,911 25,692,470 Gross Property & Equipment 76,197,608 73,614,729 Less: accumulated depreciation (11,223,308 ) (9,280,966 ) Property and equipment, net $ 64,974,301 $ 64,333,763

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
INTANGIBLE ASSETS (Tables)	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS AMORTIZATION EXPENSE	Based on the above, estimated annual other intangible assets amortization expense for the succeeding five years is as follows (in thousands): SCHEDULE OF INTANGIBLE ASSETS AMORTIZATION EXPENSE June 30, 2023 Dec 31, 2022 Useful Life Gross Amount Acc Dep Net Amount Gross Amount Acc Dep Net Amount VRM Licensing Agreement 15 $ 14,400,000 $ 479,980 $ 13,920,020 $ 14,400,000 $ - $ 14,400,000 Supply Contract 10 73,880 5,280 68,600 84,532 10,652 73,880 $ 14,473,880 $ 485,260 $ 13,988,620 $ 853,809 $ 76,617 $ 14,473,880
SCHEDULE OF REMAINING MATURITIES	As of June 30, 2023 the remaining maturities were as follows SCHEDULE OF REMAINING MATURITIES VRM Supply Contract 2023 $ 479,980 $ 5,372 2024 959,960 10,652 2025 959,960 10,652 2026 959,960 10,652 2027 959,960 10,652 2028 and thereafter $ 9,600,200 $ 25,900

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	Jun. 30, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Accounts payable and accrued expenses consist of the following amounts: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES June 30, 2023 Dec. 31, 2022 Category Accounts Payable $ 8,165,741 $ 4,491,100 Accrued Interest - 34,392 Accrued Expenses 466,047 239,528 Total $ 8,631,789 $ 4,765,019

LEASES (Tables)

LEASES (Tables)	6 Months Ended
LEASES (Tables)	Jun. 30, 2023
Leases
SCHEDULE OF LEASE COST	SCHEDULE OF LEASE COST Jun 30, 2023 Dec 31, 2022 ROU Liability 10,394,449 10,490,776 Finance Lease 4,324,398 5,730,850 Operational Lease 6,070,052 4,759,926
SCHEDULE OF REMAINING MATURITIES OF LEASE LIABILITIES	As of June 30, 2023, remaining maturities of lease liabilities were as follows: SCHEDULE OF REMAINING MATURITIES OF LEASE LIABILITIES Finance Lease Operating Lease 2023 $ 2,780,590 $ 342,534 2024 $ 3,289,461 668,260 2025 $ - 642,620 2026 $ - 651,560 2027 $ - 661,214 2028 and thereafter $ 1,358,209

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
NOTES PAYABLE (Tables)	Jun. 30, 2023
Debt Disclosure [Abstract]
SUMMARY OF NOTES PAYABLE	Notes Payable are summarized as follows: SUMMARY OF NOTES PAYABLE Jun 30, 2023 Dec 31, 2022 Summary of Outstanding Debt Category Real Estate $ 12,551,111 $ 12,704,300 Equipment $ 11,315,315 $ 11,311,148 Jasper Acquisition $ 1,760,776 $ 5,276,354 Other Obligations $ 7,662,656 $ 1,641,779 Related Parties $ 1,500,000 $ 1,500,000 Total Debt Obligation $ 34,789,858 $ 32,433,582
SCHEDULE OF DEBT OBLIGATIONS	Below is a detailed schedule of the Company’s debt obligations: SCHEDULE OF DEBT OBLIGATIONS Breakdown by Outstanding Note Jun 30, 2023 Dec 31, 2022 Seller note payable bearing interest at 6.0 82,390 9,476,902 December 2028 $ 11,496,811 $ 11,650,000 Various third-party obligations secured by assets the Company acquired subject to this indebtedness to various third-party creditors, bearing interest at a 5 28,887 $ 789,344 $ 1,433,431 SBA Loan bearing interest 8 31,726 (note retired - June 2023) $ - $ 2,896,912 Unsecured note payable to seller on bulk equipment purchase, bearing 4.0 300,000 March 2022 200,000 $ 971,431 $ 952,208 Note payable to a bank, secured by equipment, bearing interest at 2.95 28,698 December 2025 $ 882,091 $ 989,033 Note payable to an equipment financing company bearing interest at 3.95 1,699 July 2025 $ 43,548 $ 48,460 Note payable to an equipment financing company bearing interest at 3.95 7,050 July 2025 $ 205,864 $ 201,042 Note payable to an equipment financing company bearing interest at 3.95 679 July 2025 $ 18,017 $ 19,365 Note payable to an equipment financing company bearing interest at 3.95 8,316 July 2025 $ 224,036 $ 237,151 Note payable to an equipment financing company bearing interest at 3.95 7,034 July 2025 $ 261,489 $ 275,008 Note payable to an equipment financing company bearing interest at 3.95 7,392 January 2026 $ 235,855 $ 256,538 Note payable to an equipment financing company bearing interest at 3.95 5,230 November 2025 $ 157,554 $ 167,729 Note payable to an equipment financing company bearing interest at 3.95 5,201 October 2025 $ 152,048 $ 162,214 Note payable to an equipment financing company bearing interest at 3.95 5,201 September 2025 $ 142,699 $ 152,968 Note payable to an equipment financing company bearing interest at 3.95 679 July 2025 (note amended) $ 18,017 $ 132,952 Note payable to an equipment financing company bearing interest at 3.95 4,662 July 2025 (note amended) $ 125,599 $ 0 Note payable to an equipment financing company bearing interest at 3.95 5,201 July 2025 $ 147,381 $ 157,599 Note payable to the individual seller of the landscaping and recovery services business to NSR LLC bearing interest at 5 5,000 100,000 November 2023 $ 113,225 $ 140,003 Non-interest bearing note payable to an equipment financing company with monthly principal payments of $ 5,842 November 2023 $ 35,970 $ 64,256 Note payable to an equipment financing company bearing interest at 9 3,933 3,993 December 2023 $ 34,660 $ 49,349 Note payable to an equipment financing company bearing interest at 5.94 1,174 March 2028 $ 48,178 $ 63,390 Note payable to an equipment financing company bearing interest at 8 2,410 2,452 December 2023 $ 21,380 $ 30,495 Note payable to an equipment financing company bearing interest at 9 1,861 1,890 December 2023 $ 16,407 $ 23,359 Note payable to an equipment financing company bearing interest at 8 1,808 1,840 December 2023 $ 16,032 $ 22,863 Note payable to an equipment financing company bearing interest at 11 1,692 10,152 August 2023 $ 11,640 $ 20,843 Note payable to an equipment financing company bearing interest at 12 1,749 10,496 July 2023 $ 10,382 $ 19,886 Note payable to an equipment financing company bearing interest at 8 977 Aug-24 $ 11,083 $ 18,236 Note payable to an equipment financing company bearing interest at 8 932 Sep-24 $ 101,450 $ 18,236 Note payable to an equipment financing company bearing interest at 8 766 Aug-24 $ 8,649 $ 14,514 Note payable to an equipment financing company bearing interest at 8 751 765 January 2024 $ 7,367 $ 10,175 Note payable to an equipment financing company bearing interest at 10.64 1,060 Feb-27 $ 30,208 $ 42,656 Note payable to an individual bearing interest at 12 5,000 February 2023 $ 500,000 $ 500,000 Note payable to an individual bearing interest at 12 10,000 Dec 2023 $ 1,000,000 $ 1,000,000 Note payable to an equipment financing company bearing interest at 11.45 18,121 Mar-27 $ 672,214 $ 729,954 Note payable to an equipment financing company bearing interest at 11.45 11,312 Mar-27 $ 419,625 $ 455,668 Note payable to an equipment financing company bearing interest at 12.45 7,762 Apr-27 $ 282,776 $ 311,037 Note payable to an equipment financing company bearing interest at 12.13 2,610 Apr-27 $ 95,645 $ 105,273 Note payable to an equipment financing company bearing interest at 12.00 812 Jun-28 $ 36,517 $ 39,129 Note payable to an equipment financing company bearing interest at 10.59 7,067 Jun-28 $ 328,116 $ 352,562 Note payable to an equipment financing company bearing interest at 10.20 4,359 Apr-27 $ 165,250 $ 182,586 Note payable to an equipment financing company bearing interest at 11.86 2,588 May-25 $ 55,064 $ 65,101 Note payable to an equipment financing company bearing interest at 3.61 7,907 Apr-27 $ 339,230 $ 380,264 Note payable to an equipment financing company bearing interest at 3.61 6,937 Apr-27 $ 297,606 $ 333,606 Note payable to an equipment financing company bearing interest at 3.49 7,118 Apr-27 $ 306,045 $ 343,157 Note payable to an equipment financing company bearing interest at 7.70 2,416 May-27 $ 99,536 $ 108,319 Note payable to an equipment financing company bearing interest at 6.99 14,056 Jun-27 $ 618,608 $ 649,896 Note payable to an equipment financing company bearing interest at 6.99 2,307 Jun-27 $ 101,523 $ 106,658 Note payable to an equipment financing company bearing interest at 6.99 1,468 Jun-27 $ 64,583 $ 67,848 Note payable to an equipment financing company bearing interest at 6.99 2,780 Jun-27 $ 122,328 $ 128,513 Note payable to a financing company bearing interest at 78 8,719 6/1/2023 (note retired) $ - $ 143,257 Note payable to a financing company bearing interest at 100 5,346 3/1/2023 (note retired) $ - $ 43,777 Note payable to a financing company bearing interest at 117 3,000 3/1/2023 (note retired) $ - $ 28,927 Note payable to an equipment financing company bearing interest at 6.99 5,064 Sep-27 $ 237,125 $ 240,827 Note payable to an equipment financing company bearing interest at 8.3 6,474 Oct-27 $ 295,408 $ 304,244 Note payable to an equipment financing company bearing interest at 8.3 6,474 Oct-27 $ 295,408 $ 304,244 Note payable to an equipment financing company bearing interest at 10.6 3,618 Dec-27 $ 163,655 $ 165,809 Note payable to an equipment financing company bearing interest at 10.6 3,836 12/1/2027 $ 162,126 $ 175,831 Note payable to an equipment financing company bearing interest at 3.4 12,767 Nov-24 $ 211,519 $ 271,826 Note payable for real estate bearing interest at 8.0 7,029 1,054,300 Aug-25 $ 1,054,300 $ 1,054,300 Note payable to an equipment financing company bearing interest at 7.5 11,850 Sep-28 $ 607,523 $ 654,943 Note payable to an equipment financing company bearing interest at 7.5 2,689 Sep-28 $ 137,842 $ 148,601 Note payable to an equipment financing company bearing interest at 7.5 830 Sep-28 $ 42,540 $ 45,861 Note payable to an equipment financing company bearing interest at 8.0 12,135 Nov-28 $ 630,658 $ 677,231 Note payable to an equipment financing company bearing interest at 8.0 10,967 Nov-28 $ 569,999 $ 612,092 Note payable to an equipment financing company bearing interest at 10.0 2,032 Sep-24 $ 49,261 $ 40,690 Note payable to an equipment financing company bearing interest at 10.0 2,482 Sep-24 $ 28,485 $ 49,711 Note payable to an equipment financing company bearing interest at 7.5 1,220 Sep-27 $ 44,019 $ 59,220 Note payable to a 1.49 850,000 9,333 6/1/2023 (note retired) $ - $ 185,815 Convertible Note bearing interest only payments of 10 9,167 $ 1,100,000 $ 1,100,000 Note payable to a 1.49 850,000 14,530 5/29/2023 (note retired) $ - $ 0 Note payable to a 1.41 850,000 18,498 Apr-24 $ 645,582.85 $ 0 Note payable to a 1.49 500,000 26,250 Aug-23 $ 92,593.69 $ 0 Note payable to a 1.40 300,000 26,250 6/13/2023 (note retired) $ - $ 0 Note payable to a 1.40 350,000 30,625 6/13/2023 (note retired) $ - $ 0 Note payable to an equipment financing company bearing interest at 10.59 3,835 Feb-28 $ 173,547 $ 0 Note payable to an equipment financing company bearing interest at 9.89 7,549 Jan-28 $ 346,964 $ 0 Note payable to an equipment financing company bearing interest at 9.89 7,549 Jan-28 $ 346,964 $ 0 Note payable to an equipment financing company bearing interest at 7.04 92,632 Apr-24 $ 926,324 $ 0 Note payable to a 1.49 150,000 2,502 Jul-23 $ 1,669 $ 0 Note payable to a 1.49 150,000 2,502 Jul-23 $ 1,669 $ 0 Note payable to a 1.49 330,000 9,893 6/1/2023 (originated and repaid in same qtr) $ - $ 0 Note payable to a 1.47 1,000,000 14,790 Nov-23 $ 931,592 $ 0 Note payable to a 1.49 1,000,000 17,845 Oct-23 $ 1,000,000 $ 0 Note payable to a 1.49 500,000 10,707 Oct-23 $ 500,000 $ 0 Note payable to a 1.49 500,000 9,369 Oct-23 $ 500,000 $ 0 Note payable to a 1.49 250,000 5,071 Oct-23 $ 250,000 $ 0 Convertible Note bearing interest only payments of 12 192,000 $ 1,600,000 $ 0 Total notes payable to unrelated parties $ 34,789,858 $ 32,433,582 Short-term portion of notes payable $ 10,097,581 $ 8,212,178 Long-term portion of notes payable $ 24,692,277 $ 24,221,403
SCHEDULE OF FUTURE MATURITIES	The schedule of future maturities on the above notes are as follows: SCHEDULE OF FUTURE MATURITIES Year June 2023 Dec 2022 2023 $ 10,972,238 $ 5,074,985 2024 3,973,817 3,533,458 2025 4,461,942 3,319,147 2026 2,769,548 2,717,453 2027 2,170,065 4,918,006 2028 & after 10,442,248 12,870,553

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Jun. 30, 2023 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash on hand	$ 0

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES (Details)	Jun. 30, 2023
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	7 years
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	7 years
Office Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	5 years
Office Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	7 years
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	10 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	15 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	5 years
Building [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, useful lives	39 years 6 months
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Shorter of Lease Term or Asset Utility [Member]

SCHEDULE OF NET INCOME (LOSS) P

SCHEDULE OF NET INCOME (LOSS) PER SHARE (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
SCHEDULE OF NET INCOME (LOSS) PER SHARE (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Jul. 02, 2022	Apr. 02, 2022	Jun. 30, 2023	Jul. 02, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Net income (loss)	$ (3,387,481)	$ (519,763)	$ (316,484)	$ 76,161	$ (3,907,244)	$ (240,321)	$ 8,901,214
Weighted Average Shares Outstanding	77,117,369		85,723,155		79,227,628	87,410,242	88,902,029
Stock Warrants					1,835,000		1,650,000
Convertible notes					5,400,000		2,200,000
Weighted Average and Assumed Conversion	84,352,369		91,363,159		86,462,628	93,050,246	92,752,029
Basic net income (loss) per share	$ (0.04)		$ 0		$ (0.05)	$ 0	$ 0.10
Diluted net income (loss) per share	$ (0.04)		$ 0		$ (0.05)	$ 0	$ 0.10

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jul. 02, 2022	Jun. 30, 2023	Jul. 02, 2022	Dec. 31, 2022
Allowance for doubtful accounts	$ 180,000		$ 180,000
Propeerty and equipment, useful life	7 years		7 years
Investments	$ 1,004,838		$ 1,004,838		$ 968,513
Advertising and marketing expenses			768,536	$ 113,924
Income tax credit	675,801		1,293,640	$ (21,968)
Deferred Tax Assets, Gross	2,514,060		2,514,060
2022 Income Tax Audit Letter [Member]
Unpaid insurance provisions	$ 745,534		$ 745,534
Insurance Group [Member]
Ownership percentage	0.39%		0.39%

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw Materials	$ 19,789,995	$ 3,432,215
Work in Process	1,776,067	11,713,338
Finished Goods	12,391,256	3,510,626
Inventory Reserve	(2,876,970)
Total Inventory	$ 31,080,347	$ 18,656,179

INVENTORIES (Details Narrative)

INVENTORIES (Details Narrative) - USD ($)	May 23, 2023	May 19, 2023	Aug. 12, 2022	Jun. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory				$ 1,073,578	$ 3,888,374
Stock issued for purchase of raw material, shares	2,000,000	7,000,000	500,000
Fair value of stock issued in noncash transaction	$ 2,700,000	$ 8,200,000	$ 1,500,000
Inventory reserves				$ 2,876,970

SCHEDULE OF PROPERTY PLANT AN_2

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Gross Property & Equipment	$ 76,197,608	$ 73,614,729
Less: accumulated depreciation	(11,223,308)	(9,280,966)
Property and equipment, net	64,974,301	64,333,763
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Gross Property & Equipment	20,873,572	20,449,231
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Gross Property & Equipment	4,441,312	4,441,312
Land [Member]
Property, Plant and Equipment [Line Items]
Gross Property & Equipment	2,018,788	407,691
Building [Member]
Property, Plant and Equipment [Line Items]
Gross Property & Equipment	14,483,053	14,483,053
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Gross Property & Equipment	8,140,973	8,140,973
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Gross Property & Equipment	$ 26,239,911	$ 25,692,470

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	6 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Jun. 30, 2023	Jul. 02, 2022	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation	$ 1,804,455	$ 1,689,768
Construction in Progress [Member] \| Homerville [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, construction in progress	$ 26,200,000
Leasehold Improvements [Member] \| Homerville [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, construction in progress				$ 12,000,000
Leasehold Improvements and Equipment [Member] \| Homerville [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, leasehold improvements			$ 13,700,000

SCHEDULE OF INTANGIBLE ASSETS A

SCHEDULE OF INTANGIBLE ASSETS AMORTIZATION EXPENSE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gross Amount	$ 14,473,880	$ 853,809
Accumulated Depreciation	485,260	76,617
Net Amount	$ 13,988,620	14,473,880
VRM Sublicense Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Useful life	15 years
Gross Amount	$ 14,400,000	14,400,000
Accumulated Depreciation	479,980
Net Amount	$ 13,920,020	14,400,000
Supply Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Useful life	10 years
Gross Amount	$ 73,880	84,532
Accumulated Depreciation	5,280	10,652
Net Amount	$ 68,600	$ 73,880

SCHEDULE OF REMAINING MATURITIE

SCHEDULE OF REMAINING MATURITIES (Details)	Jun. 30, 2023 USD ($)
VRM Sublicense Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
2023	$ 479,980
2024	959,960
2025	959,960
2026	959,960
2027	959,960
2028 and thereafter	9,600,200
Supply Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
2023	5,372
2024	10,652
2025	10,652
2026	10,652
2027	10,652
2028 and thereafter	$ 25,900

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)

3 Months Ended

6 Months Ended

12 Months Ended

Oct. 31, 2023

May 31, 2023

May 23, 2023

May 19, 2023

May 15, 2023

Dec. 31, 2022

Oct. 12, 2022

Aug. 12, 2022

Aug. 09, 2022

Jun. 30, 2023

Jul. 02, 2022

Jun. 30, 2023

Jul. 02, 2022

Dec. 31, 2022

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued for purchase of assets

2,000,000

7,000,000

500,000

Amortization expenses

$ 242,630

$ 2,640

$ 485,260

$ 5,280

VRM Sublicense Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Percentage of share acquired

10%

Sublicense Agreement [Member] | Licensor [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued for purchase of assets

7,000,000

6,000,000

500,000

Payments to acquire intangible assets

$ 1,000,000

$ 3,600,000

$ 1,000,000

$ 7,200,000

Payments to acquire intangible assets

$ 14,400,000

Share price

$ 2.40

Amortization expenses

$ 960,000

Sublicense Agreement [Member] | Licensor [Member] | Share-Based Payment Arrangement, Tranche One [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Payments to acquire intangible assets

$ 1,800,000

500,000

Sublicense Agreement [Member] | Licensor [Member] | Share-Based Payment Arrangement, Tranche Two [Member] | Subsequent Event [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Payments to acquire intangible assets

$ 1,800,000

Supply Agreement [Member] | Vendor [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Amortization expenses

$ 10,650

$ 73,880

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts Payable	$ 8,165,741	$ 4,491,100
Accrued Interest		34,392
Accrued Expenses	466,047	239,528
Total	$ 8,631,789	$ 4,765,019

SCHEDULE OF LEASE COST (Details

SCHEDULE OF LEASE COST (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases
ROU Liability	$ 10,394,449	$ 10,490,776
Finance Lease	4,324,398	5,730,850
Operational Lease	$ 6,070,052	$ 4,759,926

SCHEDULE OF REMAINING MATURIT_2

SCHEDULE OF REMAINING MATURITIES OF LEASE LIABILITIES (Details)	Jun. 30, 2023 USD ($)
Finance Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2023	$ 2,780,590
2024	3,289,461
2025
2026
2027
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2023	342,534
2024	668,260
2025	642,620
2026	651,560
2027	661,214
2028 and thereafter	$ 1,358,209

LEASES (Details Narrative)

LEASES (Details Narrative) - Lease Agreements [Member]	Aug. 08, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lessor amount	$ 7,500,000
Lease term	The monthly rental payments due by the Company under the Lease are initially $262,125 plus applicable sales/use and property tax subject to increase by an amount equal to.00006776 for every five basis point increase in thirty-six (36) month U.S. Treasury Notes as of the date of the lease multiplied by $7,500,000. The thirty-six (36) month U.S. Treasury Note yield is used as the basis for the calculation of the increase is 3.56%.
Monthly rental payments	$ 262,125
Increase in lease payments	$ 7,500,000
Increase in lease percentage	3.56%

SUMMARY OF NOTES PAYABLE (Detai

SUMMARY OF NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Total Debt Obligation	$ 34,789,858	$ 32,433,582
Related Party [Member]
Total Debt Obligation	1,500,000	1,500,000
Other Debt Obligations [Member]
Total Debt Obligation	7,662,656	1,641,779
Jasper Acquisition [Member]
Total Debt Obligation	1,760,776	5,276,354
Equipment [Member]
Total Debt Obligation	11,315,315	11,311,148
Real Estate [Member]
Total Debt Obligation	$ 12,551,111	$ 12,704,300

SCHEDULE OF DEBT OBLIGATIONS (D

SCHEDULE OF DEBT OBLIGATIONS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total notes payable to unrelated parties	$ 34,789,858	$ 32,433,582
Short-term portion of notes payable	10,097,581	8,212,178
Long-term portion of notes payable	24,692,277	24,221,403
Seller Note Payable [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	11,496,811	11,650,000
Third-party [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	789,344	1,433,431
SBA Loan [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		2,896,912
Unsecured Debt [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	971,431	952,208
Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	882,091	989,033
Notes Payable One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	43,548	48,460
Notes Payable Two [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	205,864	201,042
Notes Payable Three [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	18,017	19,365
Notes Payable Four [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	224,036	237,151
Notes Payable Five [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	261,489	275,008
Notes Payable Six [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	235,855	256,538
Notes Payable Seven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	157,554	167,729
Notes Payable Eight [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	152,048	162,214
Notes Payable Nine [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	142,699	152,968
Notes Payable Ten [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	18,017	132,952
Notes Payable Eleven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	125,599	0
Notes Payable Twelve [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	147,381	157,599
Notes Payable Thirtheen [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	113,225	140,003
Notes Payable Fourteen [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	35,970	64,256
Notes Payable Fifteen [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	34,660	49,349
Notes Payable Sixteen [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	48,178	63,390
Notes Payable Seventeen [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	21,380	30,495
Notes Payable Eighteen [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	16,407	23,359
Notes Payable Nineteen [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	16,032	22,863
Notes Payable Twenty [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	11,640	20,843
Notes Payable Twenty One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	10,382	19,886
Notes Payable Twenty Two [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	11,083	18,236
Notes Payable Twenty Three [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	101,450	18,236
Notes Payable Twenty Four [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	8,649	14,514
Notes Payable Twenty Five [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	7,367	10,175
Notes Payable Twenty Six [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	30,208	42,656
Notes Payable Twenty Seven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	500,000	500,000
Notes Payable Twenty Eight [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	1,000,000	1,000,000
Notes Payable Twenty Nine [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	672,214	729,954
Notes Payable Thirty [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	419,625	455,668
Notes Payable Thirty One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	282,776	311,037
Notes Payable Thirty Two [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	95,645	105,273
Notes Payable Thirty Three [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	36,517	39,129
Notes Payable Thirty Four [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	328,116	352,562
Notes Payable Thirty Five [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	165,250	182,586
Notes Payable Thirty Six [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	55,064	65,101
Notes Payable Thirty Seven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	339,230	380,264
Notes Payable Thirty Eight [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	297,606	333,606
Notes Payable Thirty Nine [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	306,045	343,157
Notes Payable Forty [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	99,536	108,319
Notes Payable Forty One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	618,608	649,896
Notes Payable Forty Two [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	101,523	106,658
Notes Payable Forty Three [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	64,583	67,848
Notes Payable Forty Four [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	122,328	128,513
Notes Payable Forty Five [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		143,257
Notes Payable Forty Six [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		43,777
Notes Payable Forty Seven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		28,927
Notes Payable Forty Eight [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	237,125	240,827
Notes Payable Forty Nine [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	295,408	304,244
Notes Payable Fifty [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	295,408	304,244
Notes Payable Fifty One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	163,655	165,809
Notes Payable Fifty Two [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	162,126	175,831
Notes Payable Fifty Three [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	211,519	271,826
Notes Payable Fifty Four [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	1,054,300	1,054,300
Notes Payable Fifty Five [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	607,523	654,943
Notes Payable Fifty Six [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	137,842	148,601
Notes Payable Fifty Seven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	42,540	45,861
Notes Payable Fifty Eight [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	630,658	677,231
Notes Payable Fifty Nine [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	569,999	612,092
Notes Payable Sixty [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	49,261	40,690
Notes Payable Sixty One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	28,485	49,711
Notes Payable Sixty Two [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	44,019	59,220
Notes Payable Sixty Three [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		185,815
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	1,100,000	1,100,000
Notes Payable Sixty Four [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		0
Notes Payable Sixty Five [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	645,582.85	0
Notes Payable Sixty Six [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	92,593.69	0
Notes Payable Sixty Seven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		0
Notes Payable Sixty Eight [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		0
Notes Payable Sixty Nine [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	173,547	0
Notes Payable Seventy [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	346,964	0
Notes Payable Seventy One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	346,964	0
Notes Payable Seventy Two [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	926,324	0
Notes Payable Seventy Three [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	1,669	0
Notes Payable Seventy Four [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	1,669	0
Notes Payable Seventy Five [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties		0
Notes Payable Seventy Six [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	931,592	0
Notes Payable Seventy Seven [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	1,000,000	0
Notes Payable Seventy Eight [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	500,000	0
Notes Payable Seventy Nine [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	500,000	0
Notes Payable Seventy Eighty [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	250,000	0
Convertible Notes Payable One [Member]
Debt Instrument [Line Items]
Total notes payable to unrelated parties	$ 1,600,000	$ 0

SCHEDULE OF DEBT OBLIGATIONS _2

SCHEDULE OF DEBT OBLIGATIONS (Details) (Parenthetical) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Note payable, due amount	$ 11,500,000
Related Party [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12%
Seller Note Payable [Member]
Debt Instrument [Line Items]
Bearing interest percentage	6%	6%
Principal and interest payments	$ 82,390	$ 82,390
Balloon payment	$ 9,476,902	$ 9,476,902
Note payable, due date	December 2028	December 2028
Third-party [Member]
Debt Instrument [Line Items]
Bearing interest percentage	5%	5%
Principal and interest payments	$ 28,887	$ 28,887
SBA Loan [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Principal and interest payments	$ 31,726	$ 31,726
Unsecured Debt [Member]
Debt Instrument [Line Items]
Bearing interest percentage	4%	4%
Principal and interest payments	$ 3,000	$ 3,000
Note payable, due date	March 2022	March 2022
Note payable, due amount	$ 2,000	$ 2,000
Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Bearing interest percentage	2.95%	2.95%
Principal and interest payments	$ 28,698	$ 28,698
Note payable, due date	December 2025	December 2025
Notes Payable One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 1,699	$ 1,699
Note payable, due date	July 2025	July 2025
Notes Payable Two [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 7,050	$ 7,050
Note payable, due date	July 2025	July 2025
Notes Payable Three [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 679	$ 679
Note payable, due date	July 2025	July 2025
Notes Payable Four [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 8,316	$ 8,316
Note payable, due date	July 2025	July 2025
Notes Payable Five [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 7,034	$ 7,034
Note payable, due date	July 2025	July 2025
Notes Payable Six [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 7,392	$ 7,392
Note payable, due date	January 2026	January 2026
Notes Payable Seven [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 5,230	$ 5,230
Note payable, due date	November 2025	November 2025
Notes Payable Eight [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 5,201	$ 5,201
Note payable, due date	October 2025	October 2025
Notes Payable Nine [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 5,201	$ 5,201
Note payable, due date	September 2025	September 2025
Notes Payable Ten [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 679	$ 679
Note payable, due date	July 2025	July 2025
Notes Payable Eleven [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 4,662	$ 4,662
Note payable, due date	July 2025	July 2025
Notes Payable Twelve [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.95%	3.95%
Principal and interest payments	$ 5,201	$ 5,201
Note payable, due date	July 2025	July 2025
Notes Payable Thirtheen [Member]
Debt Instrument [Line Items]
Bearing interest percentage	5%	5%
Principal and interest payments	$ 5,000	$ 5,000
Balloon payment	$ 100,000	$ 100,000
Note payable, due date	November 2023	November 2023
Notes Payable Fourteen [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 5,842	$ 5,842
Note payable, due date	November 2023	November 2023
Notes Payable Fifteen [Member]
Debt Instrument [Line Items]
Bearing interest percentage	9%	9%
Note payable, due date	December 2023	December 2023
Principal payments	$ 3,933	$ 3,933
Interest payments	$ 3,993	$ 3,993
Notes Payable Sixteen [Member]
Debt Instrument [Line Items]
Bearing interest percentage	5.94%	5.94%
Principal and interest payments	$ 1,174	$ 1,174
Note payable, due date	March 2028	March 2028
Notes Payable Seventeen [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Note payable, due date	December 2023	December 2023
Principal payments	$ 2,410	$ 2,410
Interest payments	$ 2,452	$ 2,452
Notes Payable Eighteen [Member]
Debt Instrument [Line Items]
Bearing interest percentage	9%	9%
Note payable, due date	December 2023	December 2023
Principal payments	$ 1,861	$ 1,861
Interest payments	$ 1,890	$ 1,890
Notes Payable Nineteen [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Note payable, due date	December 2023	December 2023
Principal payments	$ 1,808	$ 1,808
Interest payments	$ 1,840	$ 1,840
Notes Payable Twenty [Member]
Debt Instrument [Line Items]
Bearing interest percentage	11%	11%
Principal and interest payments	$ 1,692	$ 1,692
Balloon payment	$ 10,152	$ 10,152
Note payable, due date	August 2023	August 2023
Notes Payable Twenty One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12%	12%
Principal and interest payments	$ 1,749	$ 1,749
Balloon payment	$ 10,496	$ 10,496
Note payable, due date	July 2023	July 2023
Notes Payable Twenty Two [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Principal and interest payments	$ 977	$ 977
Note payable, due date	Aug-24	Aug-24
Notes Payable Twenty Three [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Principal and interest payments	$ 932	$ 932
Note payable, due date	Sep-24	Sep-24
Notes Payable Twenty Four [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Principal and interest payments	$ 766	$ 766
Note payable, due date	Aug-24	Aug-24
Notes Payable Twenty Five [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Note payable, due date	January 2024	January 2024
Principal payments	$ 751	$ 751
Interest payments	$ 765	$ 765
Notes Payable Twenty Six [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10.64%	10.64%
Principal and interest payments	$ 1,060	$ 1,060
Note payable, due date	Feb-27	Feb-27
Notes Payable Twenty Seven [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12%	12%
Note payable, due date	February 2023	February 2023
Interest payments	$ 5,000	$ 5,000
Notes Payable Twenty Eight [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12%	12%
Note payable, due date	Dec 2023	Dec 2023
Interest payments	$ 10,000	$ 10,000
Notes Payable Twenty Nine [Member]
Debt Instrument [Line Items]
Bearing interest percentage	11.45%	11.45%
Principal and interest payments	$ 18,121	$ 18,121
Note payable, due date	Mar-27	Mar-27
Notes Payable Thirty [Member]
Debt Instrument [Line Items]
Bearing interest percentage	11.45%	11.45%
Principal and interest payments	$ 11,312	$ 11,312
Note payable, due date	Mar-27	Mar-27
Notes Payable Thirty One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12.45%	12.45%
Principal and interest payments	$ 7,762	$ 7,762
Note payable, due date	Apr-27	Apr-27
Notes Payable Thirty Two [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12.13%	12.13%
Principal and interest payments	$ 2,610	$ 2,610
Note payable, due date	Apr-27	Apr-27
Notes Payable Thirty Three [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12%	12%
Principal and interest payments	$ 812	$ 812
Note payable, due date	Jun-28	Jun-28
Notes Payable Thirty Four [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10.59%	10.59%
Principal and interest payments	$ 7,067	$ 7,067
Note payable, due date	Jun-28	Jun-28
Notes Payable Thirty Five [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10.20%	10.20%
Principal and interest payments	$ 4,359	$ 4,359
Note payable, due date	Apr-27	Apr-27
Notes Payable Thirty Six [Member]
Debt Instrument [Line Items]
Bearing interest percentage	11.86%	11.86%
Principal and interest payments	$ 2,588	$ 2,588
Note payable, due date	May-25	May-25
Notes Payable Thirty Seven [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.61%	3.61%
Principal and interest payments	$ 7,907	$ 7,907
Note payable, due date	Apr-27	Apr-27
Notes Payable Thirty Eight [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.61%	3.61%
Principal and interest payments	$ 6,937	$ 6,937
Note payable, due date	Apr-27	Apr-27
Notes Payable Thirty Nine [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.49%	3.49%
Principal and interest payments	$ 7,118	$ 7,118
Note payable, due date	Apr-27	Apr-27
Notes Payable Forty [Member]
Debt Instrument [Line Items]
Bearing interest percentage	7.70%	7.70%
Principal and interest payments	$ 2,416	$ 2,416
Note payable, due date	May-27	May-27
Notes Payable Forty One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	6.99%	6.99%
Principal and interest payments	$ 14,056	$ 14,056
Note payable, due date	Jun-27	Jun-27
Notes Payable Forty Two [Member]
Debt Instrument [Line Items]
Bearing interest percentage	6.99%	6.99%
Principal and interest payments	$ 2,307	$ 2,307
Note payable, due date	Jun-27	Jun-27
Notes Payable Forty Three [Member]
Debt Instrument [Line Items]
Bearing interest percentage	6.99%	6.99%
Principal and interest payments	$ 1,468	$ 1,468
Note payable, due date	Jun-27	Jun-27
Notes Payable Forty Four [Member]
Debt Instrument [Line Items]
Bearing interest percentage	6.99%	6.99%
Principal and interest payments	$ 2,780	$ 2,780
Note payable, due date	Jun-27	Jun-27
Notes Payable Forty Five [Member]
Debt Instrument [Line Items]
Bearing interest percentage	78%	78%
Principal and interest payments	$ 8,719	$ 8,719
Note payable, due date	6/1/2023	6/1/2023
Notes Payable Forty Six [Member]
Debt Instrument [Line Items]
Bearing interest percentage	100%	100%
Principal and interest payments	$ 5,346	$ 5,346
Note payable, due date	3/1/2023	3/1/2023
Notes Payable Forty Seven [Member]
Debt Instrument [Line Items]
Bearing interest percentage	117%	117%
Principal and interest payments	$ 3,000	$ 3,000
Note payable, due date	3/1/2023	3/1/2023
Notes Payable Forty Eight [Member]
Debt Instrument [Line Items]
Bearing interest percentage	6.99%	6.99%
Principal and interest payments	$ 5,064	$ 5,064
Note payable, due date	Sep-27	Sep-27
Notes Payable Forty Nine [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8.30%	8.30%
Principal and interest payments	$ 6,474	$ 6,474
Note payable, due date	Oct-27	Oct-27
Notes Payable Fifty [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8.30%	8.30%
Principal and interest payments	$ 6,474	$ 6,474
Note payable, due date	Oct-27	Oct-27
Notes Payable Fifty One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10.60%	10.60%
Principal and interest payments	$ 3,618	$ 3,618
Note payable, due date	Dec-27	Dec-27
Notes Payable Fifty Two [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10.60%	10.60%
Principal and interest payments	$ 3,836	$ 3,836
Note payable, due date	12/1/2027	12/1/2027
Notes Payable Fifty Three [Member]
Debt Instrument [Line Items]
Bearing interest percentage	3.40%	3.40%
Principal and interest payments	$ 12,767	$ 12,767
Note payable, due date	Nov-24	Nov-24
Notes Payable Fifty Four [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Principal and interest payments	$ 7,029	$ 7,029
Balloon payment	$ 1,054,300	$ 1,054,300
Note payable, due date	Aug-25	Aug-25
Notes Payable Fifty Five [Member]
Debt Instrument [Line Items]
Bearing interest percentage	7.50%	7.50%
Principal and interest payments	$ 11,850	$ 11,850
Note payable, due date	Sep-28	Sep-28
Notes Payable Fifty Six [Member]
Debt Instrument [Line Items]
Bearing interest percentage	7.50%	7.50%
Principal and interest payments	$ 2,689	$ 2,689
Note payable, due date	Sep-28	Sep-28
Notes Payable Fifty Seven [Member]
Debt Instrument [Line Items]
Bearing interest percentage	7.50%	7.50%
Principal and interest payments	$ 830	$ 830
Note payable, due date	Sep-28	Sep-28
Notes Payable Fifty Eight [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Principal and interest payments	$ 12,135	$ 12,135
Note payable, due date	Nov-28	Nov-28
Notes Payable Fifty Nine [Member]
Debt Instrument [Line Items]
Bearing interest percentage	8%	8%
Principal and interest payments	$ 10,967	$ 10,967
Note payable, due date	Nov-28	Nov-28
Notes Payable Sixty [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10%	10%
Principal and interest payments	$ 2,032	$ 2,032
Note payable, due date	Sep-24	Sep-24
Notes Payable Sixty One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10%	10%
Principal and interest payments	$ 2,482	$ 2,482
Note payable, due date	Sep-24	Sep-24
Notes Payable Sixty Two [Member]
Debt Instrument [Line Items]
Bearing interest percentage	7.50%	7.50%
Principal and interest payments	$ 1,220	$ 1,220
Note payable, due date	Sep-27	Sep-27
Notes Payable Sixty Three [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 9,333	$ 9,333
Note payable, due date	6/1/2023	6/1/2023
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 850,000	$ 850,000
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10%	10%
Principal and interest payments	$ 9,167	$ 9,167
Notes Payable Sixty Four [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 14,530	$ 14,530
Note payable, due date	5/29/2023	5/29/2023
Factor rate	1.49%	1.49%
Notes Payable Sixty Five [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 18,498	$ 18,498
Note payable, due date	Apr-24	Apr-24
Factor rate	1.41%	1.41%
Debt factor rate amount	$ 850,000	$ 850,000
Notes Payable Sixty Six [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 26,250	$ 26,250
Note payable, due date	Aug-23	Aug-23
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 500,000	$ 500,000
Notes Payable Sixty Seven [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 26,250	$ 26,250
Note payable, due date	6/13/2023	6/13/2023
Factor rate	1.40%	1.40%
Debt factor rate amount	$ 300,000	$ 300,000
Notes Payable Sixty Eight [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 30,625	$ 30,625
Note payable, due date	6/13/2023	6/13/2023
Factor rate	1.40%	1.40%
Debt factor rate amount	$ 350,000	$ 350,000
Notes Payable Sixty Nine [Member]
Debt Instrument [Line Items]
Bearing interest percentage	10.59%	10.59%
Principal and interest payments	$ 3,835	$ 3,835
Note payable, due date	Feb-28	Feb-28
Notes Payable Seventy [Member]
Debt Instrument [Line Items]
Bearing interest percentage	9.89%	9.89%
Principal and interest payments	$ 7,549	$ 7,549
Note payable, due date	Jan-28	Jan-28
Notes Payable Seventy One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	9.89%	9.89%
Principal and interest payments	$ 7,549	$ 7,549
Note payable, due date	Jan-28	Jan-28
Notes Payable Seventy Two [Member]
Debt Instrument [Line Items]
Bearing interest percentage	7.04%	7.04%
Principal and interest payments	$ 92,632	$ 92,632
Note payable, due date	Apr-24	Apr-24
Notes Payable Seventy Three [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 2,502	$ 2,502
Note payable, due date	Jul-23	Jul-23
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 150,000	$ 150,000
Notes Payable Seventy Four [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 2,502	$ 2,502
Note payable, due date	Jul-23	Jul-23
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 150,000	$ 150,000
Notes Payable Seventy Five [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 9,893	$ 9,893
Note payable, due date	6/1/2023	6/1/2023
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 330,000	$ 330,000
Notes Payable Seventy Six [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 14,790	$ 14,790
Note payable, due date	Nov-23	Nov-23
Factor rate	1.47%	1.47%
Debt factor rate amount	$ 1,000,000	$ 1,000,000
Notes Payable Seventy Seven [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 17,845	$ 17,845
Note payable, due date	Oct-23	Oct-23
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 1,000,000	$ 1,000,000
Notes Payable Seventy Eight [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 10,707	$ 10,707
Note payable, due date	Oct-23	Oct-23
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 500,000	$ 500,000
Notes Payable Seventy Nine [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 9,369	$ 9,369
Note payable, due date	Oct-23	Oct-23
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 500,000	$ 500,000
Notes Payable Seventy Eighty [Member]
Debt Instrument [Line Items]
Principal and interest payments	$ 5,071	$ 5,071
Note payable, due date	Oct-23	Oct-23
Factor rate	1.49%	1.49%
Debt factor rate amount	$ 250,000	$ 250,000
Convertible Notes Payable One [Member]
Debt Instrument [Line Items]
Bearing interest percentage	12%	12%
Principal and interest payments	$ 192,000	$ 192,000

SCHEDULE OF FUTURE MATURITIES (

SCHEDULE OF FUTURE MATURITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
2023	$ 10,972,238	$ 5,074,985
2024	3,973,817	3,533,458
2025	4,461,942	3,319,147
2026	2,769,548	2,717,453
2027	2,170,065	4,918,006
2028 & after	$ 10,442,248	$ 12,870,553

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	6 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2023	Jul. 02, 2022	Jun. 30, 2022	May 12, 2023	May 05, 2023	Nov. 08, 2022
Defined Benefit Plan Disclosure [Line Items]
Notes payable	$ 6,814,750	$ 4,507,500
Private Investor [Member]
Defined Benefit Plan Disclosure [Line Items]
Convertible notes payable				$ 1,600,000	$ 1,200,000	$ 1,100,000
Bearing interest percentage				12%	12%	10%
Conversion price				$ 0.50	$ 0.50	$ 0.50
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable	$ 1,500,000		$ 500,000
Maturity term	1 year
Bearing interest percentage	12%

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jun. 23, 2023	May 23, 2023	May 19, 2023	Mar. 31, 2023	Mar. 30, 2023	Mar. 21, 2023	Mar. 16, 2023	Mar. 08, 2023	Mar. 02, 2023	Jan. 30, 2023	Jan. 04, 2023	Jan. 02, 2023	Jun. 30, 2023	Jun. 20, 2023	May 12, 2023	May 05, 2023	Dec. 31, 2022	Dec. 22, 2022	Dec. 13, 2022	Nov. 08, 2022	Oct. 05, 2022	Dec. 31, 2019
Class of Stock [Line Items]
Common stock, shares authorized													245,000,000				245,000,000
Common stock, par value													$ 0.0001				$ 0.0001
Common stock, shares issued													84,360,892				74,631,742
Common stock, shares outstanding													84,360,892				74,631,742
Warrants One [Member]
Class of Stock [Line Items]
Purchase of warrants																					2,000,000
Exercise price																					$ 1
Warrants outstanding														1,650,000
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued		2,000,000	7,000,000
Number of shares issued, value		$ 2,700,000	$ 8,820,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value													$ 0.0001				$ 0.0001
Preferred stock, shares designated													5,000,000				5,000,000
Preferred stock, shares outstanding													90				90
Board of Directors [Member]
Class of Stock [Line Items]
Preferred stock, par value																						$ 0.0001
Preferred stock, shares designated				5,000,000
Board of Directors [Member] \| Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares designated				100
Preferred stock, shares issued				90
Preferred stock, shares outstanding				90
Private Investor [Member]
Class of Stock [Line Items]
Convertible notes payable															$ 1,600,000	$ 1,200,000				$ 1,100,000
Bearing interest percentage															12%	12%				10%
Conversion price															$ 0.50	$ 0.50				$ 0.50
Private Investor [Member] \| Warrants Two [Member]
Class of Stock [Line Items]
Purchase of warrants																			25,000
Warrants outstanding														25,000
Private Investor [Member] \| Warrants Three [Member]
Class of Stock [Line Items]
Purchase of warrants																			50,000
Warrants outstanding														50,000
Private Investor [Member] \| Warrants Four [Member]
Class of Stock [Line Items]
Purchase of warrants																		50,000
Warrants outstanding														50,000
Private Investor [Member] \| Warrants Five [Member]
Class of Stock [Line Items]
Purchase of warrants																		35,000
Warrants outstanding														35,000
Private Investor [Member] \| Warrants Six [Member]
Class of Stock [Line Items]
Purchase of warrants																		25,000
Warrants outstanding														25,000
Private Investor [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued	50,000			50,000				75,000			250,000	250,000
Subscription price	$ 1							$ 1			$ 1	$ 1
Number of shares issued, value	$ 50,000			$ 5				$ 75,000				$ 250,000
Private Investor [Member] \| Common Stock One [Member]
Class of Stock [Line Items]
Number of shares issued								100,000
Subscription price								$ 1
Number of shares issued, value								$ 100,000
Independent Board of Director [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued, value											$ 250,000
Number of shares issued for service					27,000	33			4,538			1,603
Number of shares issued for service, value					$ 0	$ 0			$ 9,167			$ 10,003
Independent Board of Director [Member] \| Common Stock One [Member]
Class of Stock [Line Items]
Number of shares issued for service					27,000	33						1,603
Number of shares issued for service, value					$ 0	$ 0						$ 10,003
Independent Board of Director [Member] \| Common Stock Two [Member]
Class of Stock [Line Items]
Number of shares issued for service						33						1,603
Number of shares issued for service, value						$ 0						$ 10,003
Chief Financial Officer [Member] \| Common Stock [Member] \| Employment Agreement [Member]
Class of Stock [Line Items]
Number of shares issued										13,181
Number of shares issued, value										$ 1.32
Vendor [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued for service							127,457
Number of shares issued for service, value							$ 63,728.50

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative)					6 Months Ended		12 Months Ended
ACQUISITIONS (Details Narrative)	Jan. 31, 2022 shares	Dec. 31, 2021 USD ($) $ / shares shares	Jan. 18, 2021 shares	Jan. 31, 2020 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) ft²	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Mar. 16, 2022 USD ($)	Feb. 29, 2020 USD ($)
Business Acquisition [Line Items]
Notes payable					$ 34,789,858		$ 32,433,582
Mulch Maufaturing, Inc [Member]
Business Acquisition [Line Items]
Shares, acquisitions \| shares	40,000,000
Number of shares of common stock \| shares				40,000,000
Business acquisition, property and equipment									$ 17,228,295
Business acquisition, share price per share \| $ / shares				$ 0.15
Mulch Maufaturing, Inc [Member] \| Promissory Notes [Member]
Business Acquisition [Line Items]
Notes payable				$ 14,000,000
Mulch Maufaturing, Inc [Member] \| ROU Asset Member [Member]
Business Acquisition [Line Items]
Rrent expense				$ 817,503
Day Dreamer Productions, LLC [Member]
Business Acquisition [Line Items]
Shares, acquisitions \| shares			200,000
Business acquisition percentage			100%
Jasper Sawmill Acquisition [Member]
Business Acquisition [Line Items]
Business combination acquired facility debt obligations		$ 7,500,000
Business combination acquired facility purchase gain		2,200,000
Business combination acquired appraised amount		$ 9,800,000
Beaver Sawmill Acquisition [Member]
Business Acquisition [Line Items]
Shares, acquisitions \| shares		400,000
Business acquisition, share price per share \| $ / shares		$ 8.05
Acquisition value		$ 3,220,000
Share price \| $ / shares		$ 9.24
Purchase price						$ 4,721,475
Cash proceeds								$ 1,025,475
Property valuation					$ 20,039,580
Bargain purchase gain							$ 15,318,105
Area of land \| ft²					100,000
Beaver Sawmill Acquisition [Member] \| Minimum [Member]
Business Acquisition [Line Items]
Purchase price		$ 3,220,000
Beaver Sawmill Acquisition [Member] \| Maximum [Member]
Business Acquisition [Line Items]
Purchase price		$ 3,696,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)																1 Months Ended	6 Months Ended		8 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative)	Oct. 31, 2023 USD ($)	Jun. 17, 2023 USD ($)	May 31, 2023 USD ($)	May 23, 2023 shares	May 19, 2023 shares	May 17, 2023 shares	May 15, 2023 USD ($)	May 15, 2023 USD ($) shares	Dec. 31, 2022 USD ($) a	Dec. 27, 2022 shares	Oct. 12, 2022 USD ($) shares	Aug. 12, 2022 shares	Aug. 09, 2022 shares	Oct. 15, 2021 USD ($) shares	Aug. 16, 2021 USD ($) shares	Dec. 31, 2022 USD ($) a	Jun. 30, 2023 USD ($) a	Jul. 02, 2022 USD ($)	Dec. 01, 2023 USD ($)	Nov. 15, 2021 shares
Shares issued for purchase of assets \| shares				2,000,000	7,000,000							500,000
Commitments and contingencies payable									$ 7,200,000							$ 7,200,000
Commitments and contingencies cash payments							$ 7,200,000
debt extinguishment or debt prepayment cost															$ 17,484,728
Payments for aggregate installments																1,500,000	$ 8,305,897	$ 3,368,495
Notes payable									$ 32,433,582							32,433,582	34,789,858
Payments to spencer																$ 1,000,000
Redemption shares common stock \| shares										22,101,556
Additional fixed assets																	850,000
Debt conversion, original debt, amount																	10,650,000
Debt instrument, face amount																	11,500,000
Redemption shares common stock \| shares										22,101,556
Forecast [Member]
Payments for aggregate installments																			$ 500,000
RJ Enterprises [Member]
Additional fixed assets																	$ 200,000
Area of land \| a									14.9							14.9	2.93
VRM Sublicense Agreement [Member]
Percentage of share acquired													10%
Sublicense Agreement [Member] \| Licensor [Member]
Shares issued for purchase of assets \| shares								7,000,000			6,000,000		500,000
Payments to acquire intangible assets								$ 1,000,000	$ 3,600,000		$ 1,000,000						$ 7,200,000
Sublicense Agreement [Member] \| Licensor [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Payments to acquire intangible assets			$ 1,800,000								$ 500,000
Sublicense Agreement [Member] \| Licensor [Member] \| Share-Based Payment Arrangement, Tranche Two [Member] \| Subsequent Event [Member]
Payments to acquire intangible assets	$ 1,800,000
Product Purchase Agreement [Member]
Estimated aggregate shares \| shares						1,565,520
Payments for purchase unregistered commonstock \| shares						2,000,000
Cash payments		$ 5,000,000
Cash monthly payments		$ 83,333
Settlement Agreement [Member]
Payments for aggregate installments															25,650,000
Notes payable															$ 10,650,000
Percentage of accruing interest															6%
Payments to spencer														$ 3,300,000	$ 15,000,000
Redemption shares common stock \| shares														8,797,800	40,000,000
Commencing payments														$ 487,500
Shares, Issued \| shares																				1,300,091.67

CONCENTRATION OF CREDIT RISK (D

CONCENTRATION OF CREDIT RISK (Details Narrative)	6 Months Ended
CONCENTRATION OF CREDIT RISK (Details Narrative)	Jun. 30, 2023 USD ($)
Concentration Risk [Line Items]
Cash, fdic insured amount	$ 250,000
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	17%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	6 Months Ended
SUBSEQUENT EVENTS (Details Narrative)	Jun. 30, 2023 USD ($)
Subsequent Events [Abstract]
Probable loss accrual	$ 391,137