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(the “Company,” “we,” “our,” or “us”), also formerly known as “Westcott Products Corporation,” was incorporated as “Light Tech, Inc.” under the laws of the State of Nevada on May 24, 1984. A subsidiary in the name “Westcott Products Corporation” was organized by us under the laws of the State of Delaware on June 24, 1986, for the purpose of changing our name and domicile to the State of Delaware. On June 27, 1986, we merged with the Delaware subsidiary, with the survivor being Westcott Products Corporation, a Delaware corporation (“Westcott”). During 1990, we ceased our then current operations. On March 11, 2000, our Board of Directors began the process of re-entering the development stage, and on June 2, 2014, we completed a merger with Dala Petroleum Corp., a Nevada corporation (respectively, “Dala Nevada” and the “Dala Merger”). We operated as an early-stage oil exploration company focused on our leased acreage acquired by Dala Nevada until 2016, at which time we assigned substantially all of our leased acreage to the former owner of Dala Nevada, and our remaining oil and gas leasehold interests, comprising leases covering approximately 7,489 and 403 acres, more or less, expired in 2017 and 2018, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 18, 2017, we acquired KonaTel, Inc, a Nevada subchapter S-Corporation (“KonaTel Nevada”), in a merger with our acquisition subsidiary under which KonaTel Nevada became our wholly owned subsidiary, and we succeeded to its operations; and we changed our name to “KonaTel, Inc.” on February 5, 2018.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KonaTel Nevada was organized under the laws of the State of Nevada on October 14, 2014, by its founder and then sole shareholder, D. Sean McEwen, our current Chairman and CEO, to conduct the business of a full-service cellular provider that delivered cellular products and services to individual and business customers in various retail and wholesale markets. Through its sales network, it provided these services nationwide. In furtherance of its proposed business, <span id="xdx_901_eus-gaap--BusinessAcquisitionDescriptionOfAcquiredEntity_c20141101__20141130_zMxRLOf8tpOk" title="Business acquisition">on November 1, 2014, it acquired most of the assets of Coast to Coast Cellular, Inc. (“Coast to Coast”), including inventories, property, plant and equipment and its customer list, all valued at approximately $950,000 net of liabilities in the approximate amount of $415,000; and on November 1, 2016, it acquired the assets of CS Agency LLC (“CS Agency”), consisting of contract rights related to the cellular industry, in consideration of assuming liabilities of CS Agency in the approximate amount of $300,000. With the completion of the KonaTel Nevada Merger, we succeeded to the current and intended business operations of KonaTel Nevada.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 31, 2018, we acquired Apeiron Systems (www.apeiron.io). Apeiron was organized in 2013 and is an international hosted services Communications Platform as a Service (“CPaaS”) provider that designed, built, owns and operates its national private core network, supporting a suite of business communications services, all accessible via proprietary Applications Programming Interfaces (“APIs”). As a Federal Communication Commission (“FCC”) licensed Internet Telephony Service Provider (“ITSP”), Apeiron also holds an FCC numbering authority license. Some of Apeiron’s hosted services include Voice over IP (“VoIP”), cellular and Over-The-Top (“OTT”) telephony, SMS/MMS messaging and broadcast services, numbering features, including Cloud IVRs, Voicemail, Fax, Call Recording and other services through local, toll-free and international phone numbers. Supported by its national redundant network, Apeiron also provides public and private IP network services, including Multiprotocol Label Switching (“MPLS”), Dedicated Internet and LTE Wireless WAN solutions. Apeiron’s cloud services include Information Data Dips, Software-Defined Wide Area Networking (“SD-WAN”) and Internet of Things (“IoT”) data and device management. Apeiron primarily distributes its services nationally through its website, its sales staff, independent sales agents and Independent Sales Organizations (“ISOs”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Apeiron Systems is headquartered in Johnstown, Pennsylvania, where it has customer service and software engineering resources staffed. Additional development resources are staffed out of Los Angeles, California, as well as in Europe and Asia.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 5, 2018, we entered into a purchase agreement to acquire 100% of the membership interest in IM Telecom (www.infinitimobile.com). On October 23, 2018, the FCC approved our acquisition of IM Telecom, and on January 31, 2019, we completed the purchase of IM Telecom. IM Telecom operated as a wholly owned subsidiary of KonaTel until the sale of 51% of its membership interest to “Excess Telecom” on January 22, 2024, which is discussed below. It is an FCC licensed Eligible Telecommunications Carrier (“ETC”) and is one of twenty-two (22) original FCC licensed wireless cellular resellers to hold an FCC approved Lifeline Compliance Plan since 2012, of which approximately twelve (12) license holders remain active today. The FCC has not approved (granted) a new wireless reseller Lifeline Compliance Plan since 2012. In addition to being an FCC </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">licensed ETC in thirty-six (36) states/territories, which are Vermont, South Carolina, Georgia, Maryland, Kentucky, Wisconsin, Oklahoma, California, New York, Pennsylvania, Nevada, Alaska, Arkansas, Florida, Louisiana, North Dakota, Nebraska, Ohio, Alabama, Colorado, Hawaii, Iowa, Idaho, Michigan, Minnesota, Missouri, New Jersey, Puerto Rico, Rhode Island, Tennessee, Utah, US Virgin Islands, Virginia, Washington, West Virginia, and Wyoming, IM Telecom has been an FCC licensed Affordable Connectivity Program (“ACP” and the “ACP Program”) provider, authorized to distribute ACP subsidized high-speed mobile voice/data service in the fifty (50) states, Washington D.C. and Puerto Rico. As of June 1, 2024, the ACP Program ended in its current form. The “ACP Extension Act,” among other legislative initiatives, is being considered by Congress for purposes of extending the ACP Program. Stand-alone ACP customers have been given the opportunity to enroll in the Lifeline program, in lieu of ACP benefits. Customers already enrolled in Lifeline, in combination with ACP benefits, continue with Lifeline services. Lifeline is an FCC program that provides subsidized, fixed or mobile telecommunications services to low-income Americans. The ACP Program was an FCC program that provided subsidized high-speed wireless data services to low-income Americans. IM Telecom distributes Lifeline, and prior to June 1, 2024, had distributed ACP services, under its Infiniti Mobile brand name through its website, sales staff, retail locations and ISOs. IM Telecom also offers non-Lifeline and non-ACP services throughout the United States. IM Telecom has a US-based customer support center located in Atmore, Alabama.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt; background-color: white">On January 22, 2024 (the “Effective Date”), KonaTel and IM Telecom entered into a Membership Interest Purchase Agreement (the “Excess Telecom Purchase Agreement” or the “Membership Interest Purchase Agreement”) with Excess Telecom, Inc., a Nevada corporation (“Excess Telecom”), pursuant to which </span><span style="font-size: 10pt">KonaTel conveyed <span id="xdx_904_eus-gaap--EquityOwnershipPercentageExcludingConsolidatedEntityAndEquityMethodInvestee_iI_dp_c20240122__srt--CounterpartyNameAxis__custom--ExcessTelecomIncMember_zMPr0Af6WIFk" title="Ownership interest">49</span>% <span style="background-color: white">of its membership interest in IM Telecom to Excess Telecom on the “Initial Closing Date” in consideration of the sum of $<span id="xdx_90D_eus-gaap--ProceedsFromDivestitureOfInterestInSubsidiariesAndAffiliates_c20240101__20240122__srt--CounterpartyNameAxis__custom--ExcessTelecomIncMember_zpt69nAluv8a" title="Proceeds from sale of interest in subsidiary">10,000,000</span>, and if approved by the FCC, will convey the remaining 51% of the membership interest in IM Telecom to Excess Telecom for the sum of $100 on the “Final Closing.” If not approved by the FCC, KonaTel shall retain 51% of IM Telecom and Excess Telecom shall retain 49% of IM Telecom; and KonaTel shall have no obligation to refund any portion of the funds paid by Excess Telecom to KonaTel</span></span><span style="font-size: 8pt">.</span></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">IM Telecom is headquartered in Plano, Texas, and has a warehouse operation in Tulsa, Oklahoma, and a customer service center in Atmore, Alabama. We are headquartered in Plano, Texas.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Apeiron Systems has twelve (12) full-time employees. The current employees of IM Telecom, twenty-two (22) full-time and one (1) part-time, novated to employees of KonaTel under the Excess Telecom Purchase Agreement. These employees continue to engage in the same manner and function of service provided prior to the aforementioned agreement. KonaTel has four (4) other full-time employees.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><span style="text-decoration: underline">Principal Products or Services and their Markets</span></b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Our principal products and services, provided through Apeiron Systems and IM Telecom, include our CPaaS suite of services (SIP/VoIP, SMS/MMS, POTS Replacement), wholesale and retail mobile voice and mobile data IoT services, wholesale voice termination services, and our ETC and ACP subsidized services for low-income Americans. Except for our ETC Lifeline services distributed in up to thirty-six (36) states/territories and our ACP services, which until June 1, 2024, had been distributed in the fifty (50) states, as well as Washington D.C. and Puerto Rico, our Apeiron Systems’ products and services are available worldwide and subject to U.S., international and local/national regulations.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">We generate revenue from two (2) primary sources, Hosted Services and Mobile Services:</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top; background-color: white"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Hosted Services include a suite of hosted CPaaS services within Apeiron Systems’ cloud platform, including Cloud IVRs, Voicemail, Fax, Call Recording and other services provided with local, toll-free and international phone numbers. Apeiron also delivers public and private IP network services from its national redundant network backbone, including MPLS, Dedicated Internet and LTE Wireless WAN solutions. Additionally, Apeiron’s Cloud Services include Information Data Dips, SD-WAN and IoT data and device management, of which IoT provides device connectivity via wireless 4G/5G. These Hosted Services are marketed nationally and internationally through the Apeiron website, its sales staff, independent sales agents and ISOs.</span></td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top; background-color: white"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Mobile Services include retail and wholesale cellular voice/text/data services and IoT mobile data services through  Apeiron Systems and IM Telecom. Mobile voice/text/data and IoT mobile data services are supported by a blend of reseller agreements with select national wireless carriers and national wireless wholesalers. A wireless communications service reseller typically does not own the wireless network infrastructure over which services are provided to its customers. Mobile voice/text/data and mobile data solutions are generally sold as traditional post-paid service plans that may include voice/text/data or wireless data only plans. Sometimes, equipment is provided, which can include, but is not limited to, phones, tablets, modems, routers and accessories. Also included in our Mobile Services segment is the distribution of government subsidized mobile voice service and mobile data service by IM Telecom under its Infiniti Mobile brand and FCC</span></td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0pt"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top; background-color: white"> <td style="width: 24px"> </td> <td style="width: 24px"><span style="font-family: Symbol; font-size: 10pt"></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> license to low-income American households that qualify for the FCC’s Lifeline mobile voice service program and/or previously under the FCC’s ACP Program. Even though government programs like Lifeline have existed since 1985, these programs, along with newer programs like the ACP Program, are subject to change and any change, reduction or elimination may have a material impact on our Mobile Services business.</span></td></tr> </table> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zwjB4nRrUtH1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Basis of Presentation</i></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interim Financial Statements</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying unaudited condensed interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2023.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying financial statements have been prepared using the accrual basis of accounting.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates in these financial statements include the allowance for doubtful receivables, allowance for inventory obsolescence, the estimated useful lives of property and equipment, and stock-based compensation. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--ConsolidationPolicyTextBlock_zTx4ictlahM5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Basis of Consolidation</i></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The condensed consolidated financial statements include the Company and our two (2) wholly owned corporate subsidiaries, KonaTel Nevada and Apeiron Systems, and IM Telecom, presently owned 51% by us. All significant intercompany transactions are eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_zRDypRfLjBx1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Net Income (Loss) Per Share</i></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt">Basic income (loss) per share of common stock attributable to common stockholders is calculated by dividing net income (loss) attributable to common stockholders by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the weighted-average shares of common stock underlying outstanding stock-based awards using the treasury stock method or the if-converted method, as applicable, are included when calculating diluted net income (loss) per share of common stock attributable to common stockholders when their effect is dilutive. The dilutive common shares for the three (3) months ended June 30, 2024, and 2023, and for the six (6) months ended June 30, 2023, are not included in the computation of diluted earnings per share because to do so would be anti-dilutive. As of June 30, 2023, there were potentially <span><span id="xdx_901_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230630_zQZvaNcdCTFd" title="Potentially dilutive shares">803,480</span></span> dilutive shares.</span><span style="font-size: 8pt"> </span></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zWCOLnHzjJK4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B0_zpShvD6HS6P9" style="display: none">Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_495_20240401__20240630_z7enSuW7K8ij"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20230401__20230630_zBiK5tiwY7a"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Three Months Ended June 30,</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--NumeratorAbstract_iB_zEe3Jw27ssD7" style="vertical-align: bottom"> <td style="font: bold 9pt Times New Roman, Times, Serif">Numerator</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_zVlDHJrN6TFk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Net Loss</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(1,109,697</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(1,222,720</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DenominatorAbstract_iB_zQgafCzSByO8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_z2kymXXSkRmf" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,412,602</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,520,720</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_zBC2smg1xBE1" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Dilutive impact of stock options</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0552">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0553">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zdNgDAybM4k4" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,412,602</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,520,720</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareAbstract_iB_zZ0uvOgPOlyc" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Net income per common share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_z4PP1k3upxSh" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--EarningsPerShareDiluted_i01_z2lukpFKYTD7" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20240101__20240630_zBXNfcE9qYP9"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20230101__20230630_zUY7pRqTH3e5"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Six Months Ended June 30,</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_ecustom--NumeratorAbstract_iB_z5w09KW9cLp2" style="vertical-align: bottom"> <td style="font: bold 9pt Times New Roman, Times, Serif">Numerator</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_zFVdVNa9oyjd" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Net Income/Loss</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">6,973,387</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(2,137,417</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DenominatorAbstract_iB_z7py0iqKhWsb" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_z87vvpXmPr4f" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,301,670</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,539,672</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_zCKxh3iGjlV9" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Dilutive impact of stock options</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-right: 4pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0579">—</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0580">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zmgUUGhLBnp6" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,301,670</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,539,672</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EarningsPerShareAbstract_iB_zYdSeMPHhP8h" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Net income per common share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_i01_zcbOPdimRUi8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">0.16</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.05</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_i01_zhksOvA9pmyk" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">0.16</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.05</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table> <p id="xdx_8AD_zisJ1FJFHRu5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_842_eus-gaap--ConcentrationRiskCreditRisk_zYLXnO5is6vb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Concentrations of Credit Risk</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of receivables, cash and cash equivalents.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All cash and cash equivalents are held at high credit financial institutions. These deposits are generally insured under the FDIC’s deposit insurance coverage; however, from time to time, the deposit levels may exceed FDIC coverage levels.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_91A_eus-gaap--TradeAccountsReceivableMember_zNTONWT6vf51" style="display: none">Trade Account Receivables</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_911_eus-gaap--CustomerConcentrationRiskMember_zH618ZxnVLm3" style="display: none">Customer Concentration</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_91B_eus-gaap--SalesRevenueNetMember_zSXLe5VDNloh" style="display: none">Sales Revenue</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has a concentration of risk with respect to trade receivables from customers and cellular providers. As of June 30, 2024, the Company had a significant concentration of receivables (defined as customers whose receivable balances are greater than 10% of total receivables) due from two (2) customers in the amount of $<span id="xdx_90D_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zqEZO4dJa2Yl" title="Receivables, concentration">1,071,558</span> or <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zQsru44fYZn" title="Concentration risk">58.0</span>%, and $<span id="xdx_904_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_ze3jtap0Kpkc" title="Receivables, concentration">465,576</span> or <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_z4VIXgyuQgLl" title="Concentration risk">25.2</span>%. It should be noted that the largest customer is the State of California, and the second largest customer is the federal government, as administered by the Universal Service Administrative Company (“USAC”), under the authority of the FCC. As of December 31, 2023, the Company had a significant concentration of receivables from two (2) customers in the amounts of $<span id="xdx_900_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zUXLH2KfC9Xd" title="Receivables, concentration">1,024,308</span> or <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zBQnbPSCIaad" title="Concentration risk">68.5</span>%, and $<span id="xdx_90B_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zOoQdu6OEwK4" title="Receivables, concentration">285,536</span> or <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zWxdPZMREPPa" title="Concentration risk">19.0</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--MajorCustomersPolicyPolicyTextBlock_zoTfQV4c7Jdf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Concentration of Major Customer</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A significant amount of the revenue is derived from contracts with major customers. For the three (3) months ended June 30, 2024, the Company had two (2) customers that accounted for $<span id="xdx_90B_eus-gaap--Revenues_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_z4EBc5PUTtYa" title="Revenue">1,321,520</span> or <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zcz2U6dOVFph" title="Concentration risk">30.3</span>% and $<span id="xdx_90D_eus-gaap--Revenues_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zxnVIdWsMJm7" title="Revenue">1,071,558</span> or <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zi4n5Nx8Diq5" title="Concentration risk">24.6</span>% of revenue, respectively. For the (3) three months ended June 30, 2023, the Company had two (2) customers that accounted for $<span id="xdx_906_eus-gaap--Revenues_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zcAn2bb8Txw7" title="Revenue">2,614,769</span> or <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zR0X5epahkD6" title="Concentration risk">56.8</span>% and $<span id="xdx_909_eus-gaap--Revenues_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zqzNNleiJTRe" title="Revenue">745,484</span> or <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zPZjGcRyja27" title="Concentration risk">16.2</span>% of revenue, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--RevenueRecognitionPolicyTextBlock_z72IpIC9RFWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span><i>Other Revenue</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span>The Company has a shared relationship with distribution of Lifeline services through Excess Telecom. Revenue through this relationship is recorded on a net revenue basis. We have performed a principal versus agent analysis under ASC 606-10-25-25 and have determined that we are acting as agent under this relationship.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zfRogcuXfJCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Effect of Recent Accounting Pronouncements</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has evaluated all recent accounting pronouncements and believes that none will have a significant effect on the Company’s financial statements.</p> <p id="xdx_855_zOFCzBkCfdul" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span style="text-decoration: underline">Going Concern</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">For the six (6) months ended June 30, 2024, the Company generated net income of $<span id="xdx_908_eus-gaap--NetIncomeLoss_c20240101__20240630_zi3zWLiglruf" title="Net income">6,973,387</span>, compared to a net loss for the six (6) months ended June 30, 2023, of ($<span id="xdx_906_eus-gaap--NetIncomeLoss_iN_di_c20230101__20230630_zDNQJLOclY4l" title="Net loss">2,137,417</span>). The Company sold a 49% interest in IM Telecom, which allowed the business to pay off all outstanding debt and retain additive cash. The accumulated deficit as of June 30, 2024, is ($<span id="xdx_908_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20240630_zbmqLSh2ffp7" title="Accumulated deficit">5,265,304</span>).</p> <p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">We are one of only a few telecommunication carriers to hold a national wireless ETC Lifeline license, which provides us with additive reimbursement rates within the states we operate. In Q2 2024, we added an additional ten (10) state licenses, which continues to expand our nationally licensed wireless service coverage. We continue to target and expand into additional ETC licensed states.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of June 1, 2024, funding for the ACP Program ended, which accounted for approximately 15% of our revenues in Q2 2024 and 33% of our revenues in Q1 2024. There are legislative bills to extend funding currently being discussed with Congressional leaders; however, the decision to further fund the ACP Program (or a similar program) remains uncertain. In light of this uncertainty, the Company has taken initial cost reduction measures while discussions continue in Congress, and further expense reduction steps will be required if the ACP Program is not reinstated. Irrespective of an ACP Program extension, the California Lifeline Program provides ongoing business continuity due to its additional state funding and Linkup program.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of the Company’s elimination of outstanding debt and increased cash position, the Company has ameliorated any substantial going concern doubt.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> on November 1, 2014, it acquired most of the assets of Coast to Coast Cellular, Inc. (“Coast to Coast”), including inventories, property, plant and equipment and its customer list, all valued at approximately $950,000 net of liabilities in the approximate amount of $415,000; and on November 1, 2016, it acquired the assets of CS Agency LLC (“CS Agency”), consisting of contract rights related to the cellular industry, in consideration of assuming liabilities of CS Agency in the approximate amount of $300,000. With the completion of the KonaTel Nevada Merger, we succeeded to the current and intended business operations of KonaTel Nevada. 0.49 10000000 <p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zwjB4nRrUtH1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Basis of Presentation</i></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Interim Financial Statements</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying unaudited condensed interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2023.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying financial statements have been prepared using the accrual basis of accounting.</p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates in these financial statements include the allowance for doubtful receivables, allowance for inventory obsolescence, the estimated useful lives of property and equipment, and stock-based compensation. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84F_eus-gaap--ConsolidationPolicyTextBlock_zTx4ictlahM5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Basis of Consolidation</i></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The condensed consolidated financial statements include the Company and our two (2) wholly owned corporate subsidiaries, KonaTel Nevada and Apeiron Systems, and IM Telecom, presently owned 51% by us. All significant intercompany transactions are eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_zRDypRfLjBx1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Net Income (Loss) Per Share</i></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt">Basic income (loss) per share of common stock attributable to common stockholders is calculated by dividing net income (loss) attributable to common stockholders by the weighted-average shares of common stock outstanding for the period. Potentially dilutive shares, which are based on the weighted-average shares of common stock underlying outstanding stock-based awards using the treasury stock method or the if-converted method, as applicable, are included when calculating diluted net income (loss) per share of common stock attributable to common stockholders when their effect is dilutive. The dilutive common shares for the three (3) months ended June 30, 2024, and 2023, and for the six (6) months ended June 30, 2023, are not included in the computation of diluted earnings per share because to do so would be anti-dilutive. As of June 30, 2023, there were potentially <span><span id="xdx_901_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230630_zQZvaNcdCTFd" title="Potentially dilutive shares">803,480</span></span> dilutive shares.</span><span style="font-size: 8pt"> </span></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zWCOLnHzjJK4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B0_zpShvD6HS6P9" style="display: none">Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_495_20240401__20240630_z7enSuW7K8ij"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20230401__20230630_zBiK5tiwY7a"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Three Months Ended June 30,</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--NumeratorAbstract_iB_zEe3Jw27ssD7" style="vertical-align: bottom"> <td style="font: bold 9pt Times New Roman, Times, Serif">Numerator</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_zVlDHJrN6TFk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Net Loss</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(1,109,697</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(1,222,720</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DenominatorAbstract_iB_zQgafCzSByO8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_z2kymXXSkRmf" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,412,602</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,520,720</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_zBC2smg1xBE1" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Dilutive impact of stock options</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0552">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0553">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zdNgDAybM4k4" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,412,602</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,520,720</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareAbstract_iB_zZ0uvOgPOlyc" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Net income per common share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_z4PP1k3upxSh" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--EarningsPerShareDiluted_i01_z2lukpFKYTD7" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20240101__20240630_zBXNfcE9qYP9"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20230101__20230630_zUY7pRqTH3e5"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Six Months Ended June 30,</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_ecustom--NumeratorAbstract_iB_z5w09KW9cLp2" style="vertical-align: bottom"> <td style="font: bold 9pt Times New Roman, Times, Serif">Numerator</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_zFVdVNa9oyjd" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Net Income/Loss</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">6,973,387</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(2,137,417</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DenominatorAbstract_iB_z7py0iqKhWsb" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_z87vvpXmPr4f" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,301,670</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,539,672</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_zCKxh3iGjlV9" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Dilutive impact of stock options</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-right: 4pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0579">—</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0580">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zmgUUGhLBnp6" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,301,670</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,539,672</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EarningsPerShareAbstract_iB_zYdSeMPHhP8h" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Net income per common share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_i01_zcbOPdimRUi8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">0.16</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.05</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_i01_zhksOvA9pmyk" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">0.16</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.05</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table> <p id="xdx_8AD_zisJ1FJFHRu5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 803480 <p id="xdx_89C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zWCOLnHzjJK4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table reconciles the shares outstanding and net income used in the computations of both basic and diluted earnings per share of common stockholders: </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8B0_zpShvD6HS6P9" style="display: none">Summary of Significant Accounting Policies -Schedule of Earnings Per Share, Basic and Diluted</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_495_20240401__20240630_z7enSuW7K8ij"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20230401__20230630_zBiK5tiwY7a"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Three Months Ended June 30,</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--NumeratorAbstract_iB_zEe3Jw27ssD7" style="vertical-align: bottom"> <td style="font: bold 9pt Times New Roman, Times, Serif">Numerator</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_zVlDHJrN6TFk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Net Loss</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(1,109,697</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(1,222,720</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DenominatorAbstract_iB_zQgafCzSByO8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_z2kymXXSkRmf" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,412,602</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,520,720</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_zBC2smg1xBE1" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Dilutive impact of stock options</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0552">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0553">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zdNgDAybM4k4" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,412,602</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,520,720</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareAbstract_iB_zZ0uvOgPOlyc" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Net income per common share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_z4PP1k3upxSh" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--EarningsPerShareDiluted_i01_z2lukpFKYTD7" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.03</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20240101__20240630_zBXNfcE9qYP9"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20230101__20230630_zUY7pRqTH3e5"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Six Months Ended June 30,</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_ecustom--NumeratorAbstract_iB_z5w09KW9cLp2" style="vertical-align: bottom"> <td style="font: bold 9pt Times New Roman, Times, Serif">Numerator</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_zFVdVNa9oyjd" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Net Income/Loss</td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">6,973,387</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; width: 12%; text-align: right">(2,137,417</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DenominatorAbstract_iB_z7py0iqKhWsb" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_z87vvpXmPr4f" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,301,670</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,539,672</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_i01_zCKxh3iGjlV9" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Dilutive impact of stock options</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-right: 4pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0579">—</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0580">—</span>  </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zmgUUGhLBnp6" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left; text-indent: 9pt; padding-left: 5.4pt">Weighted-average common shares outstanding, diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">43,301,670</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">42,539,672</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--EarningsPerShareAbstract_iB_zYdSeMPHhP8h" style="vertical-align: bottom; background-color: White"> <td style="font: bold 9pt Times New Roman, Times, Serif; padding-left: 5.4pt">Net income per common share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_i01_zcbOPdimRUi8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Basic</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">0.16</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.05</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_i01_zhksOvA9pmyk" style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; text-indent: 9pt; padding-left: 5.4pt">Diluted</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">0.16</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right">(0.05</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table> -1109697 -1222720 43412602 42520720 43412602 42520720 -0.03 -0.03 -0.03 -0.03 6973387 -2137417 43301670 42539672 43301670 42539672 0.16 -0.05 0.16 -0.05 <p id="xdx_842_eus-gaap--ConcentrationRiskCreditRisk_zYLXnO5is6vb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Concentrations of Credit Risk</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of receivables, cash and cash equivalents.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All cash and cash equivalents are held at high credit financial institutions. These deposits are generally insured under the FDIC’s deposit insurance coverage; however, from time to time, the deposit levels may exceed FDIC coverage levels.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_91A_eus-gaap--TradeAccountsReceivableMember_zNTONWT6vf51" style="display: none">Trade Account Receivables</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_911_eus-gaap--CustomerConcentrationRiskMember_zH618ZxnVLm3" style="display: none">Customer Concentration</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_91B_eus-gaap--SalesRevenueNetMember_zSXLe5VDNloh" style="display: none">Sales Revenue</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has a concentration of risk with respect to trade receivables from customers and cellular providers. As of June 30, 2024, the Company had a significant concentration of receivables (defined as customers whose receivable balances are greater than 10% of total receivables) due from two (2) customers in the amount of $<span id="xdx_90D_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zqEZO4dJa2Yl" title="Receivables, concentration">1,071,558</span> or <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zQsru44fYZn" title="Concentration risk">58.0</span>%, and $<span id="xdx_904_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_ze3jtap0Kpkc" title="Receivables, concentration">465,576</span> or <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_z4VIXgyuQgLl" title="Concentration risk">25.2</span>%. It should be noted that the largest customer is the State of California, and the second largest customer is the federal government, as administered by the Universal Service Administrative Company (“USAC”), under the authority of the FCC. As of December 31, 2023, the Company had a significant concentration of receivables from two (2) customers in the amounts of $<span id="xdx_900_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zUXLH2KfC9Xd" title="Receivables, concentration">1,024,308</span> or <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zBQnbPSCIaad" title="Concentration risk">68.5</span>%, and $<span id="xdx_90B_eus-gaap--FairValueConcentrationOfRiskAccountsReceivable_iI_c20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zOoQdu6OEwK4" title="Receivables, concentration">285,536</span> or <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--TradeAccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zWxdPZMREPPa" title="Concentration risk">19.0</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 1071558 0.580 465576 0.252 1024308 0.685 285536 0.190 <p id="xdx_845_eus-gaap--MajorCustomersPolicyPolicyTextBlock_zoTfQV4c7Jdf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Concentration of Major Customer</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A significant amount of the revenue is derived from contracts with major customers. For the three (3) months ended June 30, 2024, the Company had two (2) customers that accounted for $<span id="xdx_90B_eus-gaap--Revenues_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_z4EBc5PUTtYa" title="Revenue">1,321,520</span> or <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zcz2U6dOVFph" title="Concentration risk">30.3</span>% and $<span id="xdx_90D_eus-gaap--Revenues_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zxnVIdWsMJm7" title="Revenue">1,071,558</span> or <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_c20240401__20240630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zi4n5Nx8Diq5" title="Concentration risk">24.6</span>% of revenue, respectively. For the (3) three months ended June 30, 2023, the Company had two (2) customers that accounted for $<span id="xdx_906_eus-gaap--Revenues_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zcAn2bb8Txw7" title="Revenue">2,614,769</span> or <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerOneMember_zR0X5epahkD6" title="Concentration risk">56.8</span>% and $<span id="xdx_909_eus-gaap--Revenues_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zqzNNleiJTRe" title="Revenue">745,484</span> or <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20230401__20230630__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__custom--SpecificCustomerConcentrationAxis__custom--CustomerTwoMember_zPZjGcRyja27" title="Concentration risk">16.2</span>% of revenue, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 1321520 0.303 1071558 0.246 2614769 0.568 745484 0.162 <p id="xdx_84F_eus-gaap--RevenueRecognitionPolicyTextBlock_z72IpIC9RFWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span><i>Other Revenue</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span>The Company has a shared relationship with distribution of Lifeline services through Excess Telecom. Revenue through this relationship is recorded on a net revenue basis. We have performed a principal versus agent analysis under ASC 606-10-25-25 and have determined that we are acting as agent under this relationship.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zfRogcuXfJCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Effect of Recent Accounting Pronouncements</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has evaluated all recent accounting pronouncements and believes that none will have a significant effect on the Company’s financial statements.</p> 6973387 -2137417 -5265304 <p id="xdx_80C_eus-gaap--InventoryDisclosureTextBlock_z7MF14WYCC0j" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 2 – <span id="xdx_822_zKGbjWCOlFI4">INVENTORY</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Inventory primarily consists of sim cards, cell phones and tablets, which are stored at our warehouse, or have been delivered to distributors in the field. Inventories are stated at cost using the first-in, first-out (“FIFO”) valuation method. On a monthly basis, inventory is counted at our warehouse facility, and is reviewed for obsolescence and counted for accuracy with distributors. At June 30, 2024, and December 31, 2023, the Company had inventory of $<span id="xdx_906_eus-gaap--InventoryNet_iI_c20240630_z9QIEE7gTyO" title="Inventory, Net">554,859</span> and $<span id="xdx_906_eus-gaap--InventoryNet_iI_c20231231_zAOBNpX9nSgb" title="Inventory, Net">1,229,770</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 554859 1229770 <p id="xdx_800_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zD0FnsSsw3w6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 3 – <span id="xdx_822_zhd4Rs7B7fFf">PROPERTY AND EQUIPMENT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_89B_eus-gaap--PropertyPlantAndEquipmentTextBlock_z5Ox5sAL7nrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Property and equipment consist of the following major classifications as of June 30, 2024, and December 31, 2023:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="xdx_8B3_zBab73NTezge" style="display: none">Property and Equipment - Schedule of Property and Equipment</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240630_zOWwu2p6UVA7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20231231_zRgLMcFa3TR5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 62%; text-align: left; padding-left: 5.4pt">Lease Improvements <span id="xdx_915_eus-gaap--LeaseholdImprovementsMember_zC8n06WIBhu6" style="display: none">Lease Improvements</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z2axnPSVnknh" style="width: 15%; text-align: right" title="Property and equipment, gross">46,950</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zPVlzmFSBvPa" style="width: 15%; text-align: right" title="Property and equipment, gross">46,950</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Furniture and Fixtures <span id="xdx_91D_eus-gaap--FurnitureAndFixturesMember_zp26rRh8fSW8" style="display: none">Furniture and Fixtures</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zfUQbHR03WLb" style="text-align: right" title="Property and equipment, gross">102,946</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z8NtiteO9kE5" style="text-align: right" title="Property and equipment, gross">102,946</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-left: 5.4pt">Billing Software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BillingSoftwareMember_zC2OjiEsIlue" style="text-align: right" title="Property and equipment, gross">217,163</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BillingSoftwareMember_z51bfZkbHdx4" style="text-align: right" title="Property and equipment, gross">217,163</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Office Equipment <span id="xdx_917_eus-gaap--OfficeEquipmentMember_zzWSeM6edTW4" style="display: none">Office Equipment</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zwCiwtOEwLCe" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">94,552</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zMNsM9eb87Mg" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">94,552</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630_zeOrV1MG8evg" style="text-align: right" title="Property and equipment, gross">461,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231_zzCXjSctk8p1" style="text-align: right" title="Property and equipment, gross">461,611</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z8CLNbT3bySf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less:  Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(442,326</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(437,427</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentNet_iI_zgt7lJkzb888" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">19,285</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,184</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_ziLbYkVzdYC3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation related to Property and Equipment amounted to $<span id="xdx_903_eus-gaap--DepreciationAndAmortization_c20240401__20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyAndEquipmentMember_zy74MLjysxk7" title="Depreciation expense">2,449</span> and $<span id="xdx_909_eus-gaap--DepreciationAndAmortization_c20230401__20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyAndEquipmentMember_zZ9GDUOzTxN9" title="Depreciation expense">3,088</span> for the three (3) months ended June 30, 2024, and 2023, respectively. Depreciation related to Property and Equipment amounted to $<span id="xdx_903_eus-gaap--DepreciationAndAmortization_c20240101__20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyAndEquipmentMember_zqy1JmoQmCQ7" title="Depreciation expense">4,899</span> and $<span id="xdx_90A_eus-gaap--DepreciationAndAmortization_c20230101__20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertyAndEquipmentMember_zhdCPrHKrqT8" title="Depreciation expense">6,176</span> for the six (6) months ended June 30, 2024, and 2023, respectively. Depreciation and amortization expenses are included as a component of operating expenses in the accompanying statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_89B_eus-gaap--PropertyPlantAndEquipmentTextBlock_z5Ox5sAL7nrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Property and equipment consist of the following major classifications as of June 30, 2024, and December 31, 2023:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="xdx_8B3_zBab73NTezge" style="display: none">Property and Equipment - Schedule of Property and Equipment</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240630_zOWwu2p6UVA7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20231231_zRgLMcFa3TR5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 62%; text-align: left; padding-left: 5.4pt">Lease Improvements <span id="xdx_915_eus-gaap--LeaseholdImprovementsMember_zC8n06WIBhu6" style="display: none">Lease Improvements</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z2axnPSVnknh" style="width: 15%; text-align: right" title="Property and equipment, gross">46,950</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zPVlzmFSBvPa" style="width: 15%; text-align: right" title="Property and equipment, gross">46,950</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Furniture and Fixtures <span id="xdx_91D_eus-gaap--FurnitureAndFixturesMember_zp26rRh8fSW8" style="display: none">Furniture and Fixtures</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zfUQbHR03WLb" style="text-align: right" title="Property and equipment, gross">102,946</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z8NtiteO9kE5" style="text-align: right" title="Property and equipment, gross">102,946</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-left: 5.4pt">Billing Software</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BillingSoftwareMember_zC2OjiEsIlue" style="text-align: right" title="Property and equipment, gross">217,163</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BillingSoftwareMember_z51bfZkbHdx4" style="text-align: right" title="Property and equipment, gross">217,163</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Office Equipment <span id="xdx_917_eus-gaap--OfficeEquipmentMember_zzWSeM6edTW4" style="display: none">Office Equipment</span></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zwCiwtOEwLCe" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">94,552</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zMNsM9eb87Mg" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">94,552</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20240630_zeOrV1MG8evg" style="text-align: right" title="Property and equipment, gross">461,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20231231_zzCXjSctk8p1" style="text-align: right" title="Property and equipment, gross">461,611</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z8CLNbT3bySf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less:  Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(442,326</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(437,427</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentNet_iI_zgt7lJkzb888" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">19,285</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">24,184</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 46950 46950 102946 102946 217163 217163 94552 94552 461611 461611 442326 437427 19285 24184 2449 3088 4899 6176 <p id="xdx_805_eus-gaap--LesseeOperatingLeasesTextBlock_zEIKPvUPRfof" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 4 – <span id="xdx_822_zmjLNRm22Tk4">RIGHT-OF-USE ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_916_esrt--MinimumMember_z4iLyIvBVpFi" style="display: none">Minimum</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_913_esrt--MaximumMember_zMYJEYV4QKw9" style="display: none">Maximum</span> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Right-of-Use Assets consist of assets accounted for under ASC 842. The assets are recorded at present value using implied interest rates between <span id="xdx_907_ecustom--RightToUseAssetsImpliedInterestRate_iI_dp_c20240630__srt--RangeAxis__srt--MinimumMember_zPzwpAYGcuC6" title="Implied interest rate used">4.75</span>% and <span id="xdx_90E_ecustom--RightToUseAssetsImpliedInterestRate_iI_dp_c20240630__srt--RangeAxis__srt--MaximumMember_zuKnlST9yVT" title="Implied interest rate used">7.50</span>%. Right-of-Use Assets are recorded on the balance sheet as intangible assets.</p> <p style="font: 9pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has Right-of-Use Assets through leases of property under non-cancelable leases. As of June 30, 2024, <span id="xdx_90B_eus-gaap--LesseeOperatingLeaseDescription_c20240101__20240630_zTmFiRHUfu6b" title="Lease terms and expirations, description">the Company had three (3) properties with lease terms in excess of one (1) year. Of these three (3) leases, one (1) lease expires in 2025, one (1) lease expires in 2026, and one (1) lease expires in 2030</span>. Lease payables as of June 30, 2024, is $<span id="xdx_908_eus-gaap--OperatingLeaseLiability_iI_c20240630_zTWUlu6j2Fxk" title="Lease liability">406,244</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_894_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zZ6uXjvyQph9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Future lease liability payments under the terms of these leases are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="xdx_8B3_znC8dYyYzrz" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 9pt">Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases</span></p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left; width: 86%"></td> <td style="text-align: left; width: 1%"></td><td id="xdx_497_20240630_zhu6z57kZDZ" style="text-align: right; width: 12%"></td><td style="text-align: left; width: 1%"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maCzdIJ_zRz1v5ecLq1b" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; width: 86%; text-align: left">2024</td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">77,940</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maCzdIJ_zDmiDBg1Fgc" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">2025</td> <td style="text-align: left">$</td><td style="text-align: right">129,543</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maCzdIJ_zHaCHk5jnDbj" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left">2026</td> <td style="text-align: left">$</td><td style="text-align: right">65,967</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maCzdIJ_zN39e6mbYYZ3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">2027</td> <td style="text-align: left">$</td><td style="text-align: right">54,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maCzdIJ_zM0imV60t8P8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left">2028</td> <td style="text-align: left">$</td><td style="text-align: right">54,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maCzdIJ_znofW082Ox55" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Thereafter</span></td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">90,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtCzdIJ_zo1jRyvObMj8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total</span></td> <td style="text-align: left">$</td><td style="text-align: right">471,450</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zx7k22YBqk19" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Less Interest</span></td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">65,206</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iI_zMNXcV0UqLD5" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Present value of minimum lease payments</span></td> <td style="text-align: left">$</td><td style="text-align: right">406,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zfnSZWo9Ylk8" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Less Current Maturities</span></td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">131,787</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zZWBGuObcvsk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Long Term Maturities</span></td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">274,457</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zWUi41KyPwE8" style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The weighted average term of the Right-to-Use leases is <span id="xdx_90D_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20240630_zfj8vBk0SLhl" title="Weighted average term">57.4</span> months recorded with a weighted average discount of <span id="xdx_904_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20240630_zKytSV9u9CWb" title="Weighted average discount">6.96</span>%. Total lease expense for the six (6) months ended June 30, 2024, and 2023, was $<span id="xdx_90F_eus-gaap--OperatingLeaseExpense_c20240101__20240630_zbi3L1fcwTl6" title="Lease expense">87,594</span> and $<span id="xdx_90F_eus-gaap--OperatingLeaseExpense_c20230101__20230630_zvRq7nUFwJtb" title="Lease expense">86,078</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 0.0475 0.0750 the Company had three (3) properties with lease terms in excess of one (1) year. Of these three (3) leases, one (1) lease expires in 2025, one (1) lease expires in 2026, and one (1) lease expires in 2030 406244 <p id="xdx_894_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zZ6uXjvyQph9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Future lease liability payments under the terms of these leases are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="xdx_8B3_znC8dYyYzrz" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 9pt">Right-of-Use Assets - Schedule of Future Minimum Lease Payments for Operating Leases</span></p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left; width: 86%"></td> <td style="text-align: left; width: 1%"></td><td id="xdx_497_20240630_zhu6z57kZDZ" style="text-align: right; width: 12%"></td><td style="text-align: left; width: 1%"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maCzdIJ_zRz1v5ecLq1b" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; width: 86%; text-align: left">2024</td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">77,940</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maCzdIJ_zDmiDBg1Fgc" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">2025</td> <td style="text-align: left">$</td><td style="text-align: right">129,543</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maCzdIJ_zHaCHk5jnDbj" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left">2026</td> <td style="text-align: left">$</td><td style="text-align: right">65,967</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maCzdIJ_zN39e6mbYYZ3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">2027</td> <td style="text-align: left">$</td><td style="text-align: right">54,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maCzdIJ_zM0imV60t8P8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left">2028</td> <td style="text-align: left">$</td><td style="text-align: right">54,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maCzdIJ_znofW082Ox55" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Thereafter</span></td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">90,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtCzdIJ_zo1jRyvObMj8" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total</span></td> <td style="text-align: left">$</td><td style="text-align: right">471,450</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zx7k22YBqk19" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Less Interest</span></td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">65,206</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iI_zMNXcV0UqLD5" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Present value of minimum lease payments</span></td> <td style="text-align: left">$</td><td style="text-align: right">406,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zfnSZWo9Ylk8" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Less Current Maturities</span></td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">131,787</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zZWBGuObcvsk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Long Term Maturities</span></td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">274,457</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 77940 129543 65967 54000 54000 90000 471450 65206 406244 131787 274457 P57M12D 0.0696 87594 86078 <p id="xdx_802_eus-gaap--IntangibleAssetsDisclosureTextBlock_zg3UjyjpU1Al" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 5 – <span id="xdx_826_z6BccXzg2i44">INTANGIBLE ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Intangible Assets with definite useful life consist of licenses, customer lists and software that were acquired through acquisitions. Intangible Assets with indefinite useful life consist of the Lifeline license granted by the FCC. The license, because of the nature of the asset and the limitation on the number of granted Lifeline licenses by the FCC, will not be amortized. The license was acquired through an acquisition. The fair market value of the license as of June 30, 2024, and December 31, 2023, was $<span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20240630_zQkTeZBtjxLg" title="Fair market value of acquired license"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20231231_zPAG4PT8iQp1" title="Fair market value of acquired license">323,468</span></span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock_z2FzHcFp0JZ8" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible Assets - Schedule of Acquired Finite-Lived Intangible Assets (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240630_z2DYDQgC6jug" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_zgcrDeKXWfjk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedCustomerListsGross_iI_maCzVf4_zfSlkBYyO3ba" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 62%; text-align: left; padding-left: 5.4pt">Customer List</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,135,962</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,135,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CapitalizedComputerSoftwareGross_iI_maCzVf4_zwXvkEzxyprb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,407,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,407,001</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedLicenseAgreementsGross_iI_maCzVf4_zxqOVdwq6vx2" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-left: 5.4pt">ETC License</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">323,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">634,251</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msCzVf4_zHi3hcpIdL4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,542,963</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,542,963</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtCzVf4_maCzhZS_zrRqtXkx2H8g" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-left: 5.4pt">Net Amortizable Intangibles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">323,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">634,251</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseRightOfUseAsset_iI_maCzhZS_zyXMFvFhqByd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Right of Use Assets - net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">382,426</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">443,328</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtCzhZS_zvUdMazEU2mg" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Intangible Assets net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">705,894</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,077,579</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Amortization expense amounted to $<span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240401__20240630_z6U8RjRd2B23" title="Amortization expense">0</span>, and $<span id="xdx_909_eus-gaap--AmortizationOfIntangibleAssets_c20230401__20230630_zxbSckIa3h3j" title="Amortization expense">0</span> for the three (3) months ended June 30, 2024, and 2023, respectively. Amortization expense amounted to $<span id="xdx_908_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20240630_zRn99oPHNi3g" title="Amortization expense">0</span>, and $<span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_c20230101__20230630_z93EYbLtYlNb" title="Amortization expense">0</span> for the six (6) months ended June 30, 2024, and 2023, respectively. Amortization expense is included as a component of operating expenses in the accompanying statements of operations. With the exception of the Lifeline license granted by the FCC, all intangible assets are fully amortized as of June 30, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The reclassification in the Balance Sheet for Right of Use Assets has been made in this filing to conform to both the current and future reported presentation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 323468 323468 <table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock_z2FzHcFp0JZ8" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible Assets - Schedule of Acquired Finite-Lived Intangible Assets (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240630_z2DYDQgC6jug" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20231231_zgcrDeKXWfjk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedCustomerListsGross_iI_maCzVf4_zfSlkBYyO3ba" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 62%; text-align: left; padding-left: 5.4pt">Customer List</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,135,962</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">1,135,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CapitalizedComputerSoftwareGross_iI_maCzVf4_zwXvkEzxyprb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,407,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,407,001</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedLicenseAgreementsGross_iI_maCzVf4_zxqOVdwq6vx2" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-left: 5.4pt">ETC License</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">323,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">634,251</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msCzVf4_zHi3hcpIdL4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,542,963</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,542,963</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtCzVf4_maCzhZS_zrRqtXkx2H8g" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-left: 5.4pt">Net Amortizable Intangibles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">323,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">634,251</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseRightOfUseAsset_iI_maCzhZS_zyXMFvFhqByd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Right of Use Assets - net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">382,426</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">443,328</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtCzhZS_zvUdMazEU2mg" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Intangible Assets net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">705,894</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,077,579</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1135962 1135962 2407001 2407001 323468 634251 3542963 3542963 323468 634251 382426 443328 705894 1077579 0 0 0 0 <p id="xdx_809_eus-gaap--DebtDisclosureTextBlock_zxGXS9lfVi7k" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 6 – <span id="xdx_82B_zFyy8Mtwetug">NOTES PAYABLE</span></b></p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had no outstanding notes payable as of June 30, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_802_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zAuqWWo5pee8" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 7 – <span id="xdx_828_zQz0Z5HQybI6">CONTINGENCIES AND COMMITMENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Litigation</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From time to time, the Company may be subject to legal proceedings and claims which arise in the ordinary course of business. As of June 30, 2024, there are no ongoing legal proceedings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Contract Contingencies</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has the normal obligation for the completion of its cellular provider contracts in accordance with the appropriate standards of the industry and that may be provided in the contractual agreements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Tax Audits</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In June of 2021, the Company received an audit determination and assessment from the State of Pennsylvania related to sales and use tax for the audit period of January 1, 2016, through September 30, 2019. The assessment is in the amount of $<span id="xdx_905_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestExpense_c20210101__20211231__us-gaap--IncomeTaxAuthorityNameAxis__custom--StateOfPennsylvaniaMember_zJtsTT2SveDc" title="Tax assessment">115,000</span>, including interest and penalties calculated on sales made inside and outside Pennsylvania. The Company has recorded the full amount of this assessment. The Company appealed the assessment in August, 2021, and at the request of the state, provided additional information to support its appeal. The Company’s position is that Pennsylvania has no sales tax authority to levy and collect sales tax on sales made outside of Pennsylvania. The Company initially recorded an expected liability of $<span id="xdx_90B_eus-gaap--LiabilitiesSubjectToCompromiseIncomeTaxContingencies_iI_c20211231_zeU1nYO4OgM1" title="Expected liability">7,000</span>, based on known sales inside Pennsylvania. The State of Pennsylvania rejected an appeal by the Company. The Company has agreed to a twenty-four (24) month payment plan with the State of Pennsylvania, which commenced in December, 2023. Following the final payoff of the liability, the Company may have the right to re-open an appeal with the state for a refund of the liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Letters of Credit</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had no outstanding letters of credit as of June 30, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> 115000 7000 <p id="xdx_80E_eus-gaap--SegmentReportingDisclosureTextBlock_z1IMfWIrHyvj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 8 – <span id="xdx_824_z6jtuGA4AUd9">SEGMENT REPORTING</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company operates within two (<span id="xdx_90A_eus-gaap--NumberOfReportableSegments_uNumber_c20240101__20240630_z284TQELmgda" title="Number of reportable segments">2</span>) reportable segments. The Company’s management evaluates performance and allocates resources based on the profit or loss from operations. Because the Company is a recurring revenue service business with very few physical assets, management does not use total assets by segment to make decisions regarding operations, and therefore, the total assets disclosure by segment has not been included.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The reportable segments consist of Hosted Services and Mobile Services. Mobile Services reporting consists of our post-paid and pre-paid cellular business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Hosted Services</b> – Our Hosted Services include a suite of hosted CPaaS services within the Apeiron Systems’ cloud platform, including Cloud IVRs, Voicemail, Fax, Call Recording and other services provided with local, toll-free and international phone numbers. Apeiron also delivers public and private IP network services from its national redundant network backbone, including MPLS, Dedicated Internet and LTE Wireless WAN solutions. Additionally, Apeiron’s Cloud Services include Information Data Dips, SD-WAN and IoT data and device management. These Hosted Services are marketed nationally and internationally through the Apeiron website, its sales staff, independent sales agents and ISOs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Mobile Services</b> – Our Mobile Services include retail and wholesale cellular voice/text/data services and IoT mobile data services through Apeiron Systems and IM Telecom. Mobile voice/text/data and IoT mobile data services are supported by a blend of reseller agreements with select national wireless carriers and national wireless wholesalers. A wireless communications service reseller typically does not own the wireless network infrastructure over which services are provided to its customers. Mobile voice/text/data and mobile data solutions are generally sold as traditional post-paid service plans that may include voice/text/data or wireless data only plans. Sometimes equipment is provided, which can include, but is not limited to, phones, tablets, modems, routers and accessories. Also included in our Mobile Services segment is the distribution of government subsidized mobile voice service and mobile data service by IM Telecom under its Infiniti Mobile brand and FCC Lifeline license to low-income American households that qualify for the FCC’s Lifeline mobile voice service program and/or the FCC’s ACP mobile data program. Even though government programs like Lifeline have existed since 1985, these programs, along with newer programs like the ACP Program, are subject to change and may have a material impact on our Mobile Services business if changed, reduced or eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zSggrnFrbqXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt">The following table reflects the result of operations of the Company’s reportable segments:</span><span style="font-size: 12pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt"><span id="xdx_8B9_zzNJ0wQQEGhj" style="display: none">Segment Reporting - Schedule of Segment Reporting Information</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 12pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_z5XovyEJj09i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Hosted Services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zqzEoJHZ6KL6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Mobile Services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20240630_z2rOJlJ4GmLg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; padding-left: 5.4pt">For the six (6) months period ended June 30, 2024</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_z4HsEGV9yiA9" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 51%; padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">3,032,773</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">6,946,243</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">9,979,016</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zbWfqplaifKk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">763,590</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,263,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,027,212</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_zyT57A50u6O2" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,737</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">162</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,899</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_zkBxYHJ9GwR2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 5.4pt; width: 51%">For the three (3) months period ended June 30, 2024</td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_492_20240401__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_zjljZxOPwFue" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_49C_20240401__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zDBEEDGifDqe" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_496_20240401__20240630_zNgVAnsANpp7" style="font-size: 11pt; text-align: right; width: 11%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_z6anEm13a9lb" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,549,389</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,793,790</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,343,179</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zWgJD0HK8VKk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">389,981</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">509,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">899,707</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_ziJ0vY2ulYk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,368</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">81</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,449</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_zXVGrcibkNRc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">For the six (6) months period ended June 30, 2023</td><td style="font-size: 11pt"> </td> <td colspan="2" id="xdx_49F_20230101__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_zv224WJq0ojd" style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" id="xdx_49F_20230101__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zBA3sdyjT6o3" style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" id="xdx_493_20230101__20230630_z08Vn308QfN9" style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_zcmsIqTLKCGk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 51%; padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">2,483,918</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">6,149,227</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">8,633,145</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zsvsnRvku5Cb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">708,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,067,776</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,775,931</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_zYpZQt1pGzJj" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,777</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,399</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">6,176</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_ziLSsGeWmEG7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 5.4pt; width: 51%">For the three (3) months period ended June 30, 2023</td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_49B_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_z16xQW3KSKzb" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_495_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zk7drryTYcoi" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_49B_20230401__20230630_zdXbxKccyKi7" style="font-size: 11pt; text-align: right; width: 11%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_zxAdQJZy7aXb" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,250,987</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,350,439</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,601,426</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zLR1k1lU7MR2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">360,674</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">413,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">774,052</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_zxXLosKjmj29" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">840</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,248</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,088</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_zGTCNDiZEiCk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zAlqS6FiJpGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> 2 <p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zSggrnFrbqXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt">The following table reflects the result of operations of the Company’s reportable segments:</span><span style="font-size: 12pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-size: 10pt"><span id="xdx_8B9_zzNJ0wQQEGhj" style="display: none">Segment Reporting - Schedule of Segment Reporting Information</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 12pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_z5XovyEJj09i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Hosted Services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zqzEoJHZ6KL6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Mobile Services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20240630_z2rOJlJ4GmLg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; padding-left: 5.4pt">For the six (6) months period ended June 30, 2024</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_z4HsEGV9yiA9" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 51%; padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">3,032,773</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">6,946,243</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">9,979,016</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zbWfqplaifKk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">763,590</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,263,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,027,212</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_zyT57A50u6O2" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,737</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">162</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,899</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_zkBxYHJ9GwR2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 5.4pt; width: 51%">For the three (3) months period ended June 30, 2024</td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_492_20240401__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_zjljZxOPwFue" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_49C_20240401__20240630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zDBEEDGifDqe" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_496_20240401__20240630_zNgVAnsANpp7" style="font-size: 11pt; text-align: right; width: 11%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_z6anEm13a9lb" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,549,389</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,793,790</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,343,179</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zWgJD0HK8VKk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">389,981</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">509,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">899,707</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_ziJ0vY2ulYk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,368</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">81</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,449</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_zXVGrcibkNRc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">For the six (6) months period ended June 30, 2023</td><td style="font-size: 11pt"> </td> <td colspan="2" id="xdx_49F_20230101__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_zv224WJq0ojd" style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" id="xdx_49F_20230101__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zBA3sdyjT6o3" style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" id="xdx_493_20230101__20230630_z08Vn308QfN9" style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_zcmsIqTLKCGk" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="width: 51%; padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">2,483,918</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">6,149,227</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">8,633,145</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zsvsnRvku5Cb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">708,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,067,776</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,775,931</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_zYpZQt1pGzJj" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,777</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,399</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">6,176</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_ziLSsGeWmEG7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 5.4pt; width: 51%">For the three (3) months period ended June 30, 2023</td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_49B_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--HostedServicesMember_z16xQW3KSKzb" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_495_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MobileServicesMember_zk7drryTYcoi" style="font-size: 11pt; text-align: right; width: 13%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td><td style="font-size: 11pt; width: 2%"> </td> <td style="font-size: 11pt; text-align: left; width: 1%"> </td><td id="xdx_49B_20230401__20230630_zdXbxKccyKi7" style="font-size: 11pt; text-align: right; width: 11%"> </td><td style="font-size: 11pt; text-align: left; width: 1%"> </td></tr> <tr id="xdx_400_eus-gaap--Revenues_zxAdQJZy7aXb" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,250,987</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,350,439</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,601,426</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zLR1k1lU7MR2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross Profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">360,674</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">413,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">774,052</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherDepreciationAndAmortization_zxXLosKjmj29" style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">840</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,248</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,088</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAdditions_d0_zGTCNDiZEiCk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Additions to property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">—  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 3032773 6946243 9979016 763590 1263622 2027212 4737 162 4899 0 0 0 1549389 2793790 4343179 389981 509726 899707 2368 81 2449 0 0 0 2483918 6149227 8633145 708155 1067776 1775931 1777 4399 6176 0 0 0 1250987 3350439 4601426 360674 413378 774052 840 2248 3088 0 0 0 <p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zKV7MJeAOKd2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 9 – <span id="xdx_821_zHI4YBi2JCC1">STOCKHOLDERS’ EQUITY</span></b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Common Stock</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_918_esrt--DirectorMember_zEOEfZrsWFkk" style="display: none">Independent Director</span> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 9, 2024, Robert Beaty, an independent Board member, conveyed to the Company <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240501__20240509__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zjjp14Kd66Q6" title="Shares issued as a result of options exercised">7,028</span> shares of the Company’s common stock at a price of $<span id="xdx_904_eus-gaap--SharePrice_iI_c20240509__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zkUZszRJEVu8" title="Stock price">0.63</span>, in an exempt transaction pursuant to Section 16b-3(c), and in full payment of the exercise of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20240501__20240509__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zwW2GzNApuHk" title="Stock options, exercised">25,000 </span>incentive stock options granted to him in 2019 at a price of $<span id="xdx_90C_eus-gaap--SharePrice_iI_c20191231__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_z0dNqlvWg3Ha" title="Stock price">0.1771</span> per share, which was 110% of the fair market value of our common stock on the date of such grant. These <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20240501__20240509__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zNJRMFtFmhW8" title="Stock options, exercised">25,000</span> ISO shares were issued to Mr. Beaty on May 9, 2024, in exchange for the conveyance of the <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240501__20240509__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zh8bNUWb8a4j" title="Shares issued as a result of options exercised">7,028</span> shares to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Non-Compensatory Stock Option Grant </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_912_esrt--ChiefExecutiveOfficerMember_zhcVeK2CjGvb" style="display: none">Chief Executive Officer</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 17, 2024, <span style="background-color: white">D. Sean McEwen, the Chairman and CEO of the Company</span>, exercised his sixth tranche of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20240601__20240617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zIg7efD27u5g" title="Stock options, exercised">187,500</span> equity stock options by conveying to the Company <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240601__20240617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zDehwrqrsn9g" title="Shares issued as a result of options exercised">65,737</span> shares of the Company’s common stock at a price of $<span id="xdx_90B_eus-gaap--SharePrice_iI_c20240617__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zYHUp6sDDnlf" title="Stock price">0.6275</span>, in an exempt transaction and in full payment of the exercise of the <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20170101__20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zViGqbT4Kydg" title="Stock options, granted">187,500</span> stock options granted to him in 2017 at a price of $<span id="xdx_906_eus-gaap--SharePrice_iI_c20171231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zRUDh2X4sls3" title="Stock price">0.22</span> per share, which shares were issued on June 17, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Stock Option Grants</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white">There were no Stock Option Grants provided for during the quarter ended June 30, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Stock Compensation</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company offers incentive stock option grants to directors and key employees. Options vest in tranches and typically expire five (5) years from the date of grant. For the six (6) months ended June 30, 2024, and 2023, the Company recorded options expense of $<span id="xdx_903_eus-gaap--StockOptionPlanExpense_c20240101__20240630_zj9wElsHKQp6" title="Stock-based compensation expense">446,747</span> and $<span id="xdx_904_eus-gaap--StockOptionPlanExpense_c20230101__20230630_zpzqqz0bteuj" title="Stock-based compensation expense">282,569</span>, respectively. For the three months ended June 30, 2024, and 2023, the Company recorded options expense of $<span id="xdx_906_eus-gaap--StockOptionPlanExpense_c20240401__20240630_zupuMkYR51Lj" title="Stock-based compensation expense">222,677</span> and $<span id="xdx_90B_eus-gaap--StockOptionPlanExpense_c20230401__20230630_zzgNwHZuYgK6" title="Stock-based compensation expense">139,970</span>, respectively. The option expense not taken as of June 30, 2024, is $<span id="xdx_90B_eus-gaap--DeferredCompensationArrangementWithIndividualAllocatedShareBasedCompensationExpense_c20240101__20240630_zbG8lvX9JLK5" title="Deferred compensation expense">2,101,424</span>, with a weighted average term of 3.42 years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_z8IU8hJkP8Of" style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table represents stock option activity as of and for the six (6) months ended June 30, 2024:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="xdx_8BD_z3KETSpSs1l3" style="display: none">Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Number of</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Weighted Average</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Weighted Average</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Aggregate</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Shares</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Exercise Price</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Remaining Life</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Intrinsic Value</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; width: 33%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Options Outstanding – December 31, 2023</span></td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630_zuoZ5bajOHBf" style="font: 9pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of shares, options outstanding">6,000,000</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240630_zrtVXNU1olhb" style="font: 9pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Weighted average exercise price, outstanding">0.74</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630_zEeqv93bdqr1" title="Weighted average remaining life, outstanding">3.69</span></td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_d0_c20240101__20240630_z1xl3RkeQRRk" style="font: 9pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Aggregate intrinsic value, outstanding">872,463</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Granted</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630_zqWnkFf7GZKd" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, granted">100,000</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zTNR7MUwxona" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">0.78</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Exercised</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240101__20240630_z2mKfVMOp3gh" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, exercised">(400,000</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240630_zaGWNtXvQpSa" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercised">0.43</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Forfeited</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right">—  </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Options Outstanding – June 30, 2024</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240630_zRXUXCMKcZu7" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, options outstanding">5,700,000</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630_zvYoUMeykKdg" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding">0.78</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--WeightedAverageRemainingLifeAtEndOfPeriod_dtY_c20240101__20240630_zzNkAlXnB5C2" title="Weighted average remaining life, outstanding">3.25</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_d0_c20240101__20240630_zbakFYNCmAK4" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, outstanding">—  </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Exercisable and Vested, June 30, 2024</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240101__20240630_zfevUjcFJsa" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, exercisable and vested">171,339</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630_zkOO0q0NOqvc" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable and vested">0.59</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240630_zvvsasVPDmR1" title="Weighted average remaining life, exercisable and vested">1.56</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_d0_c20240101__20240630_z1ZVe7oTuoy3" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable and vested">5,944</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_z9W2ySCjSVad" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The aggregate intrinsic value for options outstanding as of June 30, 2024, is not calculated because the closing stock price on June 30, 2024, is less than the weighted average exercise price of outstanding options on that date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> 7028 0.63 25000 0.1771 25000 7028 187500 65737 0.6275 187500 0.22 446747 282569 222677 139970 2101424 <p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_z8IU8hJkP8Of" style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table represents stock option activity as of and for the six (6) months ended June 30, 2024:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span id="xdx_8BD_z3KETSpSs1l3" style="display: none">Stockholders’ Equity - Schedule of Share-Based Compensation, Stock Option Activity</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Number of</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Weighted Average</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Weighted Average</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: bold 9pt Times New Roman, Times, Serif; text-align: center">Aggregate</td><td style="font: bold 9pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Shares</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Exercise Price</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Remaining Life</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: center">Intrinsic Value</td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; width: 33%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Options Outstanding – December 31, 2023</span></td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20240630_zuoZ5bajOHBf" style="font: 9pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Number of shares, options outstanding">6,000,000</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20240630_zrtVXNU1olhb" style="font: 9pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Weighted average exercise price, outstanding">0.74</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20240630_zEeqv93bdqr1" title="Weighted average remaining life, outstanding">3.69</span></td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_d0_c20240101__20240630_z1xl3RkeQRRk" style="font: 9pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Aggregate intrinsic value, outstanding">872,463</td><td style="font: 9pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Granted</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20240630_zqWnkFf7GZKd" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, granted">100,000</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20240630_zTNR7MUwxona" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted">0.78</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Exercised</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240101__20240630_z2mKfVMOp3gh" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, exercised">(400,000</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 9pt Times New Roman, Times, Serif"> </td> <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20240630_zaGWNtXvQpSa" style="font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercised">0.43</td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Forfeited</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right">—  </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Options Outstanding – June 30, 2024</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240101__20240630_zRXUXCMKcZu7" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, options outstanding">5,700,000</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20240630_zvYoUMeykKdg" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding">0.78</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_ecustom--WeightedAverageRemainingLifeAtEndOfPeriod_dtY_c20240101__20240630_zzNkAlXnB5C2" title="Weighted average remaining life, outstanding">3.25</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_d0_c20240101__20240630_zbakFYNCmAK4" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, outstanding">—  </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(235,235,255)"> <td style="font: 9pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Exercisable and Vested, June 30, 2024</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240101__20240630_zfevUjcFJsa" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Number of shares, exercisable and vested">171,339</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240101__20240630_zkOO0q0NOqvc" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercisable and vested">0.59</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240101__20240630_zvvsasVPDmR1" title="Weighted average remaining life, exercisable and vested">1.56</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_d0_c20240101__20240630_z1ZVe7oTuoy3" style="border-bottom: Black 2.5pt double; font: 9pt Times New Roman, Times, Serif; text-align: right" title="Aggregate intrinsic value, exercisable and vested">5,944</td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 6000000 0.74 P3Y8M8D 872463 100000 0.78 400000 0.43 5700000 0.78 P3Y3M 0 171339 0.59 P1Y6M21D 5944 <p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_zlDP5hTQY1s2" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 10 – <span id="xdx_829_zHMFPQuWICI2">SUBSEQUENT EVENTS</span></b></p> <p style="font: 8pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Below are events that have occurred since June 30, 2024:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_914_eus-gaap--SubsequentEventMember_zaHbZrMey221" style="display: none">Subsequent Event</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 24, 2024, D. Sean McEwen, our Chairman and CEO, received a payment in the amount of $<span id="xdx_909_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_c20240701__20240724__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zWmOHKsRq3R1" title="Compensation expense">75,000</span> for his contributions in completing and commencing services for the previously disclosed VIVA-US Telecommunications, Inc. transaction. The payment was approved by our Board of Directors on April 9, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span><span>On July 29, 2024, the Company received a cease and desist notice from the State of California Public Utilities Commission (“CPUC”). The cause of the notice was identified as an improperly conducted SMS messaging campaign by one of our distribution channels. Upon receiving the notice, the Company took immediate action to identify the source of the complaint and eliminated the SMS messaging campaign associated with the specific distribution channel. The Company will continue conversations with the CPUC to ensure all marketing campaigns comply.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On August 9, 2024, Robert Beaty, an independent Board member, conveyed to the Company <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240801__20240809__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zTU1Tvsliwl1" title="Shares issued as a result of options exercised">8,709</span> shares of the Company’s common stock at a price of $<span id="xdx_900_eus-gaap--SharePrice_iI_c20240809__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_z8UwVzu2Iiw3" title="Stock price">0.48</span>, in an exempt transaction pursuant to Section 16b-3(c), and in full payment of the exercise of <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20240801__20240809__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--IncentiveStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zia7fAL5Woj7" title="Stock options, exercised">25,000</span> incentive stock options granted to him in 2019 at a price of $0.1672 per share, which was 110% of the fair market value of our common stock on the date of such grant.</p> 75000 8709 0.48 25000 false false false false